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Uimhir 23 de 1963.
AN tACHT AIRGEADAIS, 1963.
[An tiontú oifigiúil.]
CUID I.
Cáin Ioncaim.
Cáin ioncaim agus forcháin don bhliain 1963-64.
1.—(1) Déanfar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1963, a mhuirearú de réir sé scilling agus ceithre phingin sa phunt.
(2) Déanfar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1963, a mhuirearú i leith ioncaim aon phearsan aonair ar mó ná dhá mhíle cúig céad 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, 1962.
(3) Faoi réir forálacha an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1963, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1963, maidir le cáin ioncaim agus forcháin.
Díolúine i gcás comhlachtaí a bunaíodh le haghaidh cluichí nó cluichíochtaí lúthchleasa nó amaitéaracha a chur chun cinn.
2.—Deonófar díolúine ó cháin ioncaim i leith na méide sin d'ioncam aon chomhlacht daoine a bunaíodh d'aontoisc chun cluichí nó cluichíochtaí lúthchleasa nó amaitéaracha a chur chun cinn a suífear chun sástachta na gCoimisinéirí Ioncaim gur ioncam é a caitheadh nó a chaithfear chuige sin.
Alt 34 den Income Tax Act, 1918, a leasú.
1918, c. 40.
3.—Maidir le cáin don bhliain 1963-64 nó do bhliain mheasúnachta ina dhiaidh sin—
(a) cuirfear an t-alt seo a leanas in ionad alt 34 den Income Tax Act, 1918:
“34.—(1) Subject to the provisions of this section, where in any year of assessment any person has sustained a loss in any trade, profession, employment or vocation, carried on by him either solely or in partnership, or in the occupation of lands for the purposes of husbandry only, or in the occupation of woodlands in respect of which he has elected to be charged to tax under Schedule D, he shall be entitled, on making a claim in that behalf, to such repayment of tax as is necessary to secure that the aggregate amount of tax for the year ultimately borne by him will not exceed the amount which would have been borne by him if his income had been reduced by the amount of the loss.
(2) (a) For the purposes of subsection (1) of this section the amount of tax which would have been borne if income had been reduced by the amount of a loss shall be computed—
(i) where the loss has been sustained by an individual, on the basis of treating the loss as reducing first the appropriate income of the individual, then the other income of the individual, then the appropriate income of the individual's wife or husband and then the other income of the individual's wife or husband, and
(ii) where the loss has been sustained in a trade carried on by a body corporate, on the basis of treating the loss as reducing first the income of the body corporate from profits or gains of the trade in which the loss was sustained and then the other income of the body corporate.
(b) For the purposes of subparagraph (i) of paragraph (a) of this subsection, ‘appropriate income’ means either earned or unearned income according as income arising during the same period as the loss to the person sustaining it from the same activity would have been that person's earned or unearned income.
(3) Except as is otherwise provided by paragraph (2) of Rule 15 of the Rules applicable to Cases I and II of Schedule D, the amount of a loss sustained in an activity shall, for the purposes of this section, be computed in like manner as profits or gains arising or accruing from the activity would be computed under the relevant provisions of the Income Tax Acts.
(4) Where repayment has been made to a person for any year under this section—
(a) no portion of the loss which, in the computation of the repayment, was treated as reducing his income shall be taken into account in computing the amount of an assessment for any subsequent year, and
(b) so much of the loss as was required, by subsection (2) of this section, to be treated as reducing income of a particular class or income from a particular source shall, for all the purposes of the Income Tax Acts, be regarded as a deduction to be made from income of that class or from income from that source, as the case may be, in computing the person's total income for the year.
(5) Any claim to repayment under this section shall be made, in a form prescribed by the Revenue Commissioners, not later than two years after the end of the year of assessment and shall be made to, and determined by, the inspector of taxes; but any person aggrieved by any determination of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after notification to him of the determination, appeal to the Special Commissioners.
(6) The Special Commissioners shall hear and determine an appeal to them under subsection (5) of this section as if it were an appeal to them against an assessment to income tax and the provisions of the Income Tax Acts relating to the re-hearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.”;
(b) beidh éifeacht ag mír (2) de Riail 15 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D ach “repayment of tax under section 34 of” a chur in ionad “an adjustment of its liability by reference to the loss and to the aggregate amount of its income under the provisions contained in”;
(c) ní bheidh éifeacht ag alt 4 den Acht Airgeadais, 1943;
(d) beidh éifeacht ag fo-alt (1) d'alt 52 den Acht Airgeadais, 1958, agus ag fo-alt (1) d'alt 9 den Acht Airgeadais, 1959, ach “agus méide comhiomláine a ioncaim” a scriosadh as gach fo-alt díobh.
Alt 39 den Income Tax Act, 1918, a leasú.
4.—Leasaítear leis seo fo-alt (2) d'alt 39 den Income Tax Act, 1918, trí “six hundred pounds by way of gross sum” agus “two hundred and fifty pounds a year by way of annuity” a chur in ionad “three hundred pounds by way of gross sum” agus “one hundred and thirty pounds a year by way of annuity”, faoi seach.
Rogha chun déileáil le liúntais chaipitiúla mar nithe a dhéanann nó a mhéadaíonn caillteanas i dtrádáil, etc.
5.—(1) San alt seo—
ciallaíonn “muirir chothromaíochta” muirir chothromaíochta faoi Chuid V den Acht Airgeadais, 1959;
ciallaíonn “liúntais chaipitiúla” liúntais, seachas liúntais a bheidh le déanamh nuair a bheifear ag ríomh brabús nó gnóchain, faoi Riail 6 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D, alt 5 nó alt 6 den Acht Airgeadais, 1946, Cuid V den Acht Airgeadais, 1956, Cuid IV den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, Cuid V den Acht Airgeadais, 1957, nó Cuid V nó alt 74 den Acht Airgeadais, 1959;
ciallaíonn “bliain éilimh”, maidir le haon éileamh faoi alt 34 den Income Tax Act, 1918, an bhliain mheasúnachta ar ina leith a dhéanfar an t-éileamh.
(2) Faoi réir forálacha an ailt seo, i gcás aon éileamh a dhéanfar faoi alt 34 den Income Tax Act, 1918, ar fhaoiseamh i leith caillteanais a bhain d'aon trádáil, is éileamh i gcás inarb í an bhliain 1963-64 nó bliain mheasúnachta ina dhiaidh sin an bhliain éilimh féadfaidh an t-éileamh sin a cheangal go gcinnfear méid an chaillcanais amhail agus dá ndéanfaí méid is comhionann leis na liúntais chaipitiúla don bhliain mheasúnachta arb í an bhliain éilimh an bhonn-bhliain ina leith a asbhaint agus brabúis nó gnóchan nó caillteanais na trádála sa bhliain éilimh á ríomh, agus féadfar éileamh a dhéanamh amhlaidh d'ainneoin nár bhain caillteanas don trádáil sa bhliain éilimh ar leithligh ó na liúntais sin.
(3) Má tharlaíonn ar aon éileamh a dhéanfar de bhua an ailt seo nach dtabharfar faoiseamh faoin alt sin 34 i leith méid iomlán an chaillteanais arna chinneadh mar a dúradh, cuirfear an faoiseamh, a mhéid is féidir, i leith an chaillteanais a bhain don trádáil seachas é a chur i leith na liúntas caipitiúil i ndáil leis an trádáil.
(4) Chun críocha an ailt seo—
(a) i gcás deireadh na bonn-tréimhse do bhliain mheasúnachta a tharlú le linn, nó a bheith comhthráthach le deireadh aon bhliana measúnachta áirithe, is í an bhliain sin an bhonn-bhliain don bhliain mheasúnachta chéadluaite, ach sin i slí, i gcás bliana measúnachta arbh í faoin bhforáil sin roimhe seo ba bhonnbhliain don bhliain sin féin agus do bhliain mheasúnachta eile, gurb í an bhonn-bhliain í don bhliain sin féin agus ní don bhliain eile;
(b) déanfar aon tagairt do liúntais chaipitiúla nó do mhuirir chothromaíochta do bhliain mheasúnachta a fhorléiriú mar thagairt dóibh sin a bheidh le déanamh agus brabúis nó gnóchan na trádála don bhliain sin á muirearú, ach gan áireamh a dhéanamh, i gcás liúntas, ar mhéideanna a tugadh anonn ó bhliain níos luaithe;
(c) measfar éifeacht a bheith tugtha, agus brabúis nó gnóchan na trádála do bhliain mheasúnachta á muirearú, do liúntais a tugadh anonn ó bhliain níos luaithe roimh éifeacht a bheith tugtha do liúntais don bhliain mheasúnachta; agus
(d) aon tagairt do mhéid liúntas caipitiúil gan éifeacht i mbliain mheasúnachta forléireofar í mar thagairt don méid nach bhféadfar éifeacht a thabhairt di, mar gheall ar neamhdhóthanacht brabús nó gnóchain, agus brabúis nó gnóchan na trádála don bhliain sin á muirearú.
I mír (a) den fho-alt seo ciallaíonn “an bhonn-tréimhse do bhliain mheasúnachta”, maidir le haon trádáil, an tréimhse ar ar a brabúis nó a gnóchan atá cáin ioncaim don bhliain sin le ríomh go críochnaitheach faoi Chás I de Sceideal D i leith na trádála nó más rud é, de bhua aon Achta, go bhfuil brabúis nó gnóchan aon tréimhse eile le glacadh mar bhrabúis nó gnóchan na tréimhse sin, an tréimhse eile sin.
(5) Cuirfear na liúntais chaipitiúla d'aon bhliain mheasúnachta san áireamh faoi fho-alt (2) den alt seo amháin más rud é agus sa mhéid nach gá iad mar fhritháireamh in aghaidh muirir chothromaíochta don bhliain; agus, más liúntais don bhliain éilimh na liúntais chaipitiúla a chuirfear san áireamh, ní thabharfar faoiseamh faoi threoir na liúntas sin i leith méid is mó ná an méid a bheidh gan éifeacht an bhliain éilimh.
(6) Chun críocha fo-alt (5) den alt seo, áireofar na liúntais chaipitiúla d'aon bhliain mheasúnachta mar liúntais is gá mar fhritháireamh in aghaidh liúntas cothromaíochta na bliana suas go dtí an méid ar a mbeidh na muirir chothromaíochta le déanamh tar éis suim a asbhaint den mhéid sin is comhionann le méid, más aon mhéid é, na liúntas caipitiúil do bhlianta roimhe sin a bheidh tugtha anall chun na bliana sin agus a bheadh, d'éagmais na muirir chothromaíochta, gan éifeacht an bhliain sin.
(7) Faoi réir fo-alt (8) den alt sin, más rud é maidir le haon bhliain éilimh go dtabharfar faoiseamh faoin alt sin 34 faoi threoir aon liúntas caipitiúil, ansin, chun críocha uile na nAchtanna Cánach Ioncaim, measfar éifeacht a bheith tugtha do na liúntais sin suas go dtí an méid a dtabharfar faoiseamh amhlaidh ina leith agus aon fhaoiseamh a bheidh tugtha roimhe sin i leith bliana ina dhiaidh sin ar an mbonn nár tugadh éifeacht do na liúntais mar a dúradh coigeartófar é, más gá, trí mheasúnacht bhreise.
(8) Má tharlaíonn, in aon bhliain mheasúnachta go mbuanscoirfear de thrádáil, nó go n-áireofar, chun críocha Riail 11 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D, go bhfuil buan-scortha di, agus díreach roimh an scor go raibh an trádáil á seoladh i gcomhpháirtíocht, ansin, d'ainneoin an fho-alt deiridh roimhe seo, ní mheasfar, chun críocha aon éilimh ar fhaoiseamh arna dhéanamh de bhua alt 4 den Acht Airgeadais, 1960, agus a bhaineann leis an scor sin, éifeacht a bheith tugtha—
(a) d'aon chuid de na liúntais chaipitiúla a bheidh le déanamh agus sochair nó gnóchan na trádála don bhliain sin á muirearú de dhroim faoiseamh arna thabhairt faoin alt sin 34 faoi threoir na liúntas sin; nó
(b) d'aon chuid de na liúntais chaipitiúla a bheidh le déanamh agus brabúis nó gnóchan na trádála á muirearú don bhliain roimhe sin de dhroim faoiseamh a bheidh tugtha amhlaidh faoina dtreoir, sa mhéid nach foláir an faoiseamh sin a chur i leith na coda de na liúntais is inchionroinnte ar an gcuid den bhliain laistigh de dhá mhí dhéag den scor ar chionroinnt arna déanamh faoi threoir fadanna comparáideacha an dá chuid den bhliain;
ach, i gcás ina n-éileoidh an comhpháirtí céanna faoiseamh faoin alt sin 34 agus faoin alt sin 4 i leith na liúntas céanna, ní rachaidh an méid iomlán a mbeidh faoiseamh ina leith le tabhairt dó faoina threoir thar an méid is mó de na méideanna a bhféadfaí, ar leith ó aon easnamh ioncaim, faoiseamh a thabhairt faoi gach alt ar leithligh, agus in aon chás ní rachaidh an méid iomlán a mbeidh faoiseamh le tabhairt ina leith do na comhpháirtithe uile faoi na hailt sin i leith aon liúntas thar méid na liúntas nár tugadh éifeacht dóibh ar leith ó na hailt sin.
(9) I gcás an trádáil a bheidh i gceist a bheith á seoladh i gcomhpháirtíocht ó dheireadh na bliana éilimh, ag duine a bheidh ag éileamh faoisimh faoin alt sin 34, ní thabharfar éifeacht don alt seo maidir leis an éileamh sin ach amháin le toiliú i scríbhinn ó gach duine eile, nó ó ionadaithe pearsanta gach duine eile, a bhí ag seoladh na trádála idir deireadh na bliana sin agus déanamh an éilimh:
Ar choinníoll, más éileamh é i leith caillteanas a tharla roimh theagmhas lena nglactar mar bhuan-scor na trádála, nach gceanglóidh an fo-alt seo gur gá toiliú ó aon duine mar dhuine a bhí ag gabháil do thrádáil amhlaidh ón scor sin nó mar ionadaí pearsanta dhuine den sórt sin.
(10) Féadfar faoiseamh ó cháin a thabhairt de bhua fo-alt (2) den alt seo faoi threoir liúntas caipitiúil do bhliain mheasúnachta roimh dháta aon Achta a rith a fhorchuireann cáin ioncaim don bhliain sin, amhail is dá mba rud é gur forchuireadh cáin ioncaim don bhliain gan athrú; ach má dhéantar difear d'fhaoiseamh a tugadh do dhuine de bhua an fho-ailt sin d'aon bhliain éilimh áirithe mar gheall ar athrú ina dhiaidh sin ar an dlí, nó mar gheall ar aon scor den trádáil nó aon teagmhas eile tar éis deireadh na bliana, féadfar aon choigeartú is gá a dhéanamh, agus déanfar oiread d'aon aisíoc cánach agus a ghabh thar an méid ab inaisíoctha sna teagmhais a tharla, mura slánófar sin ar shlí eile, a ghnóthú ón duine trí mheasúnacht faoi Chás VI de Sceideal D; agus chun críche na measúnachta sin measfar gurb ioncam is inmhuirir faoin gCás sin VI don bhliain éilimh méid na liúntas caipitiúil nó cuid iomchuí de mhéid na liúntas caipitiúil, ar faoina dtreoir a rinneadh an t-aisíoc.
(11) Beidh feidhm ag an alt seo, oiriúnaithe mar is gá, maidir le gairm nó fostaíocht agus maidir le háitiú tailte, chun críocha feirmeoireachta amháin nó tailte coille, más rud é, i gceachtar cás, go mbeidh brabúis nó gnóchan ón áitiú, i leith na bliana éilimh agus na bliana measúnachta arb í an bhliain éilimh an bhonnbhliain ina leith, inmhuirir faoi Sceideal D, amhail mar tá feidhm aige maidir le trádáil.
Measúnú brabús ó áitiú talún faoi Sceideal D i gcásanna áirithe.
6.—(1) Más rud é, maidir le haon bhliain mheasúnachta, go mbeidh duine lena mbaineann an t-alt seo inmhuirir i leith cánach faoi Sceideal B i leith áitiú aon tailte chun críocha feirmeoireachta:
(a) déanfaidh an duine, nuair a cheanglófar sin air trí fhógra i scríbhinn arna sheirbheáil air ag cigire cánach, ráiteas a ullmhú agus a sheachadadh don chigire, laistigh den am a theorainneofar leis an bhfógra, ar na brabúis nó an gnóchan a mbeadh cáin inmhuirir air ina leith don bhliain mheasúnachta dá nglacfadh sé rogha maidir leis na tailte faoi Riail 5 de na Rialacha is infheidhmithe maidir le Sceideal B;
(b) mura ndéanfaidh an duine an ráiteas a sheachadadh, nó mura mbeidh na Coimisinéirí Ioncaim sásta leis an ráiteas a sheachadfaidh an duine, féadfaidh na Coimisinéirí Ioncaim fógra nó fógraí i scríbhinn a sheirbheáil ar an duine á cheangal air aon cheann de na nithe seo a leanas a dhéanamh, is é sin le rá—
(i) cóipeanna de cibé cuntais (lena n-áirítear cláir chomhardaithe) a bhainfidh le háitiú na dtailte a shonrófar nó a thuarisceofar san fhógra a sheachadadh do chigire cánach laistigh de cibé tréimhse a shonrófar san fhógra, lena n-áirítear, má bhíonn na cuntais iniúchta, cóip de dheimhniú an iniúchóra,
(ii) na leabhair, na cuntais agus na doiciméid sin go léir a bheidh ina sheilbh nó ar a urláimh, agus a shonrófar nó a thuairisceofar san fhógra, is leabhair, cuntais agus doiciméid ina mbeidh eolas i dtaobh idirbheartanna maidir le háitiú na dtailte, a chur ar fáil, laistigh de cibé am a shonrófar san fhógra, lena n-iniúchadh ag cigire cánach nó ag aon oifigeach a bheidh údaraithe ag na Coimisinéirí Ioncaim;
(c) féadfaidh an cigire cánach nó an t-oifigeach eile cóipeanna a dhéanamh d'aon leabhair, cuntais nó doiciméid a chuirfear ar fáil le hiniúchadh aige faoin mír sin roimhe seo nó sleachta a thógáil astu;
(d) i gcás gan an duine do dhéanamh aon ní a cheanglófar air a dhéanamh le fógra faoi mhír (b) den fho-alt seo, beidh feidhm ag na hAchtanna Cánach Ioncaim amhail is dá mbeadh sé tar éis rogha a ghlacadh go cuí faoi Riail 5 de na Rialacha is infheidhmithe maidir le Sceideal B, i gcás na dtailte trí fhógra arna sheachadadh díreach tar éis tosach na bliana measúnachta;
(e) i gcás ina mbeidh an duine tar éis cóipeanna a sheachadadh de chuntais a bhainfidh le háitiú na dtailte agus gur dóigh leis na Coimisinéirí Ioncaim go ndéanann na cuntais lua thar ceart ar na brabúis nó ar an ngnóchan ón áitiú sin, féadfaidh na Coimisinéirí Ioncaim deimhniú dá réir sin;
(f) i gcás ina mbeidh deimhniú tugtha ag na Coimisinéirí Ioncaim faoin mír sin roimhe seo—
(i) beidh feidhm ag na hAchtanna Cánach Ioncaim faoi réir na chéad fhomhíre eile amhail agus dá mbeadh an duine tar éis rogha a ghlacadh go cuí, faoi Riail 5 de na Rialacha is infheidhmithe maidir le Sceideal B, i gcás na dtailte trí fhógra arna sheachadadh díreach tar éis tosach na bliana measúnachta,
(ii) féadfar achomharc a dhéanamh, laistigh de lá agus fiche tar éis a chur in iúl don duine gur tugadh an deimhniú, i gcoinne an deimhnithe chun na gCoimisinéirí Speisialta díreach mar d'fhéadfaí a dhéanamh i gcoinne measúnacht i leith cánach ioncaim agus beidh éifeacht dá réir sin ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomhairc.
(2) (a) Baineann an t-alt seo—
(i) le duine atá ag gabháil do thrádáil nó gairm sa bhliain mheasúnachta,
(ii) le duine is duine pósta sa bhliain mheasúnachta, agus a bhfuil a bhanchéile nó a fearchéile ag gabháil do thrádáil nó gairm an bhliain sin, nó
(iii) le duine is stiúrthóir sa bhliain mheasúnachta ar chuideachta atá ag gabháil do thrádáil an bhliain sin agus arb é an t-úinéir tairbhiúil é ar níos mó ná cúig is fiche faoin gcéad de ghnáth-scairchaipiteal na cuideachta, nó ar féidir leis, go díreach nó trí mheán cuideachtaí eile nó ar aon mhodh eile, níos mó ná an méid sin den ghnáthscairchaipiteal sin a rialú,
faoi réir an choinníll nach mbeidh duine, arb é a bheadh ann ar leithligh ón gcoinníoll seo, de bhua fomhír (ii) den mhír seo, duine lena mbaineann an t-alt seo, ina dhuine den sórt sin i gcás nach n-áireofar, chun críocha cánach ioncaim, an bhanchéile a bheith ina cónaí lena fearchéile.
(b) Chun críocha fhomhír (iii) de mhír (a) den fho-alt seo, i gcás gnáth-scairchaipiteal atá ar úinéireacht nó ar urláimh mar a luaitear san fhomhír ag duine arb é atá ann banchéile, fearchéile nó naíon stiurthóra, nó ag iontaobhaí iontaobhais chun sochair do dhuine nó do dhaoine arb eisean nó iadsan nó ar a bhfuil aon duine den sórt sin nó an stiúrthóir sin, measfar an gnáth-scairchaipiteal sin a bheith ar úinéireacht nó ar urláimh ag an stiúrthóir sin agus ní ag aon duine eile.
(c) San fho-alt seo—
ciallaíonn “cuideachta” cuideachta de réir bhrí Achtanna na gCuideachtaí, 1908 go 1959;
folaíonn “stiúrthóir” duine a shealbhaionn aon oifig nó fostaíocht faoi chuideachta;
ciallaíonn “gnáth-scairchaipiteal” caipiteal eisithe uile (cibé ainm a thugtar air) de chuid cuideachta seachas caipiteal a bhfuil ceart ag a shealbhóirí díbhinn a fháil de réir ráta shocair nó de réir ráta a athraíonn de réir an ráta cánach ioncaim, ach nach bhfuil aon cheart eile acu chun scair de bhrabúis na cuideachta a fháil.
Asbhaintí maidir le bunú nó athrú scéimeanna aoisliúntais.
1921, c. 32.
7.—I gcás ina mbeifear tar éis scéim aoisliúntais a bhunú i ndáil le trádáil nó gnóthas nó scéim aoisliúntais a bunaíodh amhlaidh a athrú agus go ndéanfaidh an duine a bheidh ag seoladh na trádála nó an ghnóthais, an 6ú lá d'Aibreán, 1963, nó dá éis sin, íocaíocht i leith caiteachas (ar a n-áirítear íocaíocht i leith táillí gairmiúla ach nach n-áirítear uirthi íocaíocht ar mhodh ranníoca i leith costas soláthair na sochar is iníoctha faoin scéim) i ndáil leis an mbunú nó leis an athrú sin, ansin, má bhíonn an scéim nó, de réir mar a bheidh, an scéim athraithe—
(a) á hoibriú trí chiste a bheidh ceadaithe, go hiomlán nó go páirteach, ag na Coimisinéirí Ioncaim chun críocha alt 32 den Finance Act, 1921,
(b) ceadaithe, go hiomlán nó go páirteach, ag na Coimisinéirí Ioncaim faoi alt 34 den Acht Airgeadais, 1958, nó
(c) ina scéim eiscthe de réir bhrí fho-alt (2) d'alt 33 den Acht Airgeadais, 1958,
ceadófar méid na híocaíochta a asbhaint agus ríomh a dhéanamh, chun críocha measúnachta cánach ioncaim, ar bhrabúis nó gnóchan na trádála nó an ghnóthais mar chaiteachas faoina ndeachthas agus an íocaíocht á déanamh.
Ar choinníoll, i gcás lena mbaineann mír (a) nó mír (b) den alt seo agus nach mbeidh ach cuid den scéim nó den chiste iomchuí ceadaithe mar a luaitear ansin, nach mbainfidh an asbhaint ach amháin leis an oiread sin den íocaíocht agus is inchurtha i leith na coda sin.
Iocaíocht bhliantúil a bheith iníoctha as díbhinn nach bhfuil cáin ioncaim inbhainte aisti nó ar de réir ráta laghdaithe is inbhainte aisti í.
8.—(1) I gcás an t-iomlán nó aon chuid d'aon íocaíocht bhliantúil a bheith iníoctha as díbhinn ar díbhinn í, de bhua alt 7 den Acht Airgeadais (Brabúis Mhianach Airithe) (Faoiseamh Sealadach ó Chánachas), 1956, nó de bhua alt 9 nó alt 15 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, nach mbeidh cáin ioncaim inbhainte aisti nó ar de réir ráta laghdaithe a bheidh sí inbhainte aisti—
(a) áireofar íoc na híocaíochta bliantúla, nó na coda sin de, de réir mar bheidh, mar íoc nach ndearnadh as sochair nó gnóchan a cuireadh faoi mhuirear cánach agus, faoi réir na céad mhíre eile, beidh feidhm ag Riail 21 de na Rialacha Ginearálta dá réir sin,
(b) is é méid cánach is inghnóthaithe ón íocóir cáin ar an íocaíocht a rinne sé arna ríomh—
(i) mura raibh cáin ioncaim inbhainte as an díbhinn— de réir an ráta chaighdeánaigh cánach ioncaim, agus
(ii) más de réir ráta laghdaithe a bhí cáin ioncaim inbhainte as an díbhinn—de réir ráta arna chinneadh tríd an ráta cánach is inbhainte as an díbhinn a bhaint as an ráta caighdeánach cánach ioncaim.
(2) San fho-alt sin roimhe seo ciallaíonn “íocaíocht bhliantúil” aon íocaíocht as ar inasbhainte cáin, ar leithligh ó aon neamhdhóthanacht brabús nó gnóchan leis an duine a bheidh á déanamh, faoi Riail 19 de na Rialacha Ginearálta.
Riail 21 de na Rialacha Ginearálta a leasú.
9.—(1) Leasaítear leis seo Riail 21 de na Rialacha Ginearálta trí na míreanna seo a leanas a chur in ionad mír (2):
“(2) Where any such payment as aforesaid is made by or through any person, that person shall forthwith deliver to the Revenue Commissioners an account of the payment, or of so much thereof as is not made out of profits or gains brought into charge, and of the tax deducted out of the payment or out of that part thereof, and the inspector shall assess and charge the payment of which an account is so delivered on that person.
(2A) The inspector may, where any person has made default in delivering an account required by this Rule, or where he is not satisfied with the account so delivered, make an assessment according to the best of his judgment.
(2B) In paragraph (2) and (2A) of this Rule “the inspector” means such inspector of taxes as the Revenue Commissioners may direct.
(2C) All the provisions of the Income Tax Acts relating—
(a) to persons who are to be chargeable with income tax and to income tax assessments;
(b) to appeals against such assessments;
(c) to the collection and recovery of income tax; and
(d) to cases to be stated for the opinion of the High Court;
shall, so far as they are applicable, apply to the charge, assessment, collection and recovery of income tax under this Rule.”
(2) Beidh feidhm, faoi réir aon mhodhnuithe is gá, ag forálacha na Rialach sin 21 arna leasú le fo-alt (1) den alt seo i gcás íocaíocht a rinneadh roimh dháta an Achta seo a rith mura rud é, go mbeidh, ar an dáta sin, an cháin a baineadh as an íocaíocht íoctha leis na Coimisinéirí Ioncaim.
Méid measúnachta faoi Riail 21 a lamháil mar chaillteanas chun críocha áirithe.
10.—(1) Faoi réir forálacha an ailt seo, i gcás ina mbeifear tar éis duine a mheasúnú i leith cánach don bhliain 1963-64 nó do bhliain mheasúnachta ina dhiaidh sin faoi Riail 21 de na Rialacha Ginearálta, maidir le híocaíocht a rinneadh go hiomlán agus go heisiatach chun críocha trádála nó gairme, déanfar, chun críocha alt 14 den Acht Airgid, 1929, agus alt 4 den Acht Airgeadais, 1960, an méid ar ar íocadh cáin faoin measúnacht sin a áireamh amhail agus dá mba chaillteanas é a bhain don trádáil nó don ghairm sin agus lamhálfar faoiseamh ina leith de réir sin:
Ar choinníoll nach lamhálfar aon fhaoiseamh faoin alt seo i leith aon íocaíochta den sórt sin ná i leith aon choda d'íocaíocht den sórt sin nach n-íocfar sa deireadh ag an duine a measúnaíodh nó a mhuirearófar ar chaipiteal.
(2) Ní bheidh feidhm ag an alt seo maidir le haon suim a mheasúnófar faoin Riail sin 21 de bhua alt 13 den Acht Airgeadais, 1950, Cuid V den Acht Airgeadais, 1958, nó alt 50 den Acht Airgeadais, 1959, nó alt 8 nó mír (b) d'fho-alt (3) d'alt 71 den Acht seo.
Alt 21 den Finance Act, 1920, a leasú.
1920, c. 18
11.—(1) Leasaítear leis seo fo-alt (3) d'alt 21 den Finance Act, 1920, trí “of two hundred pounds a year or more and, where the child in respect of whom the deduction is to be allowed is entitled in his own right to an income exceeding eighty pounds a year, the deduction, instead of being one hundred and twenty pounds, shall be that amount reduced by the amount of the excess” a chur in ionad “exceeding eighty pounds a year”.
(2) Tiocfaidh fo-alt (1) den alt seo i ngníomh an 6ú lá d'Aibreán, 1964.
Alt 22 den Finance Act, 1920, a leasú.
1920, c. 18.
12.—(1) Leasaítear leis seo fo-alt (1) d'alt 22 den Finance Act, 1920, trí “one hundred and twenty pounds” a chur in ionad “one hundred and ten pounds”.
(2) (a) Leasaítear leis seo fo-alt (1) d'alt 22 den Finance Act, 1920—
(i) trí “is less than one hundred and eighty pounds” a chur in ionad “does not exceed one hundred and twenty pounds”,
(ii) trí “a person whose total income from all sources is less than one hundred and eighty pounds a year and being” a chur isteach roimh “a son or daughter”,
(iii) tríd an gcoinníoll seo a leanas a chur leis: “Provided that each of the foregoing provisions of this subsection shall have effect, in a case in which the total income from all sources of the person in respect of whom the deduction is to be made exceeds one hundred and twenty pounds a year, as if, instead of specifying a deduction of sixty pounds, it specified a deduction of that amount reduced by the amount of the excess.”
(b) Tiocfaidh mír (a) den fho-alt seo i ngníomh an 6ú lá d'Aibreán, 1964.
Alt 8 den Acht Airgid, 1924, a leasú.
13.—(1) Beidh éifeacht ag alt 8 den Acht Airgid, 1924, agus ag an alt sin arna fheidhmiú le fo-alt (9) d'alt 17 den Acht Airgid, 1929, ach “sé bliana tar éis deireadh na bliana measúnachta ar inti a rinneadh an mheasúnacht” a chur i bhfo-alt (1) in ionad “trí bliana tar éis deireadh na bliana cáinmheasa gur dineadh an cháinmheas ina cóir”.
(2) Ní bheidh feidhm ag fo-alt (1) den alt seo maidir le measúnacht do bhliain níos luaithe ná an bhliain 1960-61 má rinneadh í roimh an 6ú lá d'Aibreán, 1963.
Alt 227 den Income Tax Act, 1918, a leasú.
14.—Leasaítear leis seo alt 227 den Income Tax Act, 1918, tríd an méid seo a leanas a chur isteach i ndeireadh an ailt: “and any person shall also be liable as aforesaid if he knowingly and wilfully aids, abets, assists, incites or induces another person to make or deliver a false or fraudulent account, return, list, declaration or statement with reference to property, profits or gains or to tax”.
Tréimhse le haghaidh imeachtaí achomaire áirithe.
1851, c. 93.
15.—D'ainneoin fo-alt (4) d'alt 10 den Petty Sessions (Ireland) Act, 1851, féadfar imeachtaí achomaire faoi alt 227 den Income Tax Act, 1918, alt 7 den Acht Airgeadais (Uimh. 2), 1959, nó alt 9 nó alt 31 den Acht Airgeadais, 1960, a thionscnamh laistigh de thrí bliana ón dáta a rinneadh an cion nó a ndeachthas faoin bpionós (de réir mar a bheidh).
Cumhacht á cheangal cuntais agus leabhair a thabhairt ar aird.
16.—(1) I gcás ina gceanglófar go cuí ar dhuine ráiteas a thabhairt ar na sochair nó na brabúis a fuair sé ó aon trádáil nó gairm agus nach dtabharfaidh sé an ráiteas, nó i gcás nach mbeidh na Coimisinéirí Ioncaim sásta leis an ráiteas a thabharfaidh aon duine den sórt sin, féadfaidh na Coimisinéirí Ioncaim fógra i scríbhinn nó fógraí i scríbhinn a sheirbheáil ar an duine sin á cheangal air ní ar bith de na nithe seo a leanas a dhéanamh, is é sin le rá—
(a) cóipeanna de cibé cuntais (lena n-áirítear cláir chomhardaithe) maidir leis an trádáil nó leis an ngairm a shonrófar nó a thuairisceofar san fhógra a sheachadadh do chigire cánach laistigh de cibé tréimhse a shonrófar san fhógra, lena n-áirítear, má bhíonn na cuntais iniúchta, cóip de dheimhniú an iniúchóra;
(b) na leabhair, na cuntais agus na doiciméid sin go léir a bheidh ina sheilbh nó ar a urláimh agus a shonrófar nó a thuairisceofar san fhógra, is leabhair, cuntais agus doiciméid ina mbeidh eolas i dtaobh idirbheartanna na trádála nó na gairme a chur ar fáil, laistigh de cibé am a shonrófar san fhógra, lena n-iniúchadh ag cigire cánach nó ag aon oifigeach a bheidh údaraithe ag na Coimisinéirí Ioncaim.
(2) Féadfaidh an cigire cánach nó an t-oifigeach eile cóipeanna a dhéanamh d'aon leabhair, cuntais nó doiciméid a chuirfear ar fáil le hiniúchadh aige faoin alt seo nó sleachta a thógáil astu.
Cumhacht chun eolas a fháil i dtaobh ús a íocfar nó a chreidiúnófar gan cáin a asbhaint.
1861, c. 14.
17.—(1) Gach duine a bheidh ag gabháil do thrádáil nó gnó agus a gheobhaidh nó a choimeádfaidh airgead i ngnáthchúrsa na n-oibríochtaí a bhaineann leis, i gcúinsí de shórt go dtagann ús chun bheith iníoctha air a íoctar nó a chreidiúnaítear gan cáin ioncaim a asbhaint, agus, go háirithe, gach duine a bheidh ag gabháil do thrádáil nó gnó baincéireachta déanfaidh sé, má cheanglaítear sin air, trí fhógra ó chigire cánach, tuairisceán a dhéanamh agus a sheachadadh don chigire cánach sin, laistigh den am a shonrófar san fhógra, ar an ús go léir a bheidh íoctha nó creidiúnaithe aige mar a dúradh i gcaitheamh bliana a bheidh sonraithe san fhógra i gcúrsa a thrádála nó a ghnó nó i gcúrsa cibé cuid dá thrádáil nó dá ghnó a bheidh sonraithe amhlaidh, ag tabhairt ainmneacha agus seolta na ndaoine lenar íocadh nó dar creidiúnaíodh an t-ús agus ag insint méid an úis i ngach cás:
Ar choinníoll—
(a) nach gá aon ús a íocadh le duine ar bith nó a creidiúnaíodh dó a chur sa tuairisceán sin mura mó ná £15 iomlán an úis a íocadh leis an duine sin nó a creidiúnaíodh dó agus a bheadh le cur sa tuairisceán mura mbeadh sin; agus
(b) nach bliain a chríochnaigh níos mó ná trí bliana roimh dháta seirbheála an fhógra an bhliain a shonrófar i bhfógra faoin bhfo-alt seo.
(2) Gan dochar do ghinearáltacht an oiread sin d'fho-alt (1) den alt seo agus a chumasaíonn fógraí éagsúla a sheirbheáil faoi maidir le codanna éagsúla de thrádáil nó de ghnó, féadfar fógraí ar leithligh a sheirbheáil faoin bhfo-alt sin maidir leis na hidirbheartanna a rinneadh in aon bhrainse nó brainsí faoi seach a shonrófar sna fógraí, agus má sheirbheáiltear aon fhógra ar leithligh den sórt sin ar an mbainisteoir nó ar an duine eile a bheidh i bhfeighil an bhrainse nó na mbrainsí a bheidh i gceist measfar é a bheith seirbheáilte go cuí ar an duine a mbeidh an trádáil nó an gnó á sheoladh aige; agus i gcás ina ndéanfar fógra ar leithligh den sórt sin a sheirbheáil amhlaidh maidir leis na hidirbheartanna a rinneadh in aon bhrainse nó brainsí, ní mheasfar aon fhógra a sheirbheálfar ina dhiaidh sin faoin bhfo-alt sin (1) ar an duine a mbeidh an trádáil nó an gnó á sheoladh aige do bhaint le haon idirbheart lena mbainfidh an fógra ar leithligh sin.
(3) Beidh feidhm ag an alt seo, modhnaithe in aon slí is gá, maidir le Banc Taisce an Phoist amhail is dá mba thrádáil nó gnó é atá á sheoladh ag an Aire Poist agus Telegrafa.
Beidh éifeacht ag an bhfo-alt seo d'ainneoin aon ní atá in alt 4 den Post Office Savings Bank Act, 1861, ach beidh feidhm agus éifeacht iomlán ag an alt sin ach amháin sa mhéid a dúradh.
(4) Bainfidh na forálacha sin roimhe seo den alt seo le hús a íocadh nó a creidiúnaíodh tráth ar bith tar éis an 6ú lá d'Aibreán, 1962, agus ní bhainfidh sé ach le hairgead a fuarthas nó a coinníodh sa Stát, agus, i gcás duine ar bith a ndearnadh aon ús a íoc leis nó a chreidiúnú dó maidir le haon airgead a fuarthas nó a coinníodh sa Stát trí fhógra i scríbhinn arna sheirbheáil ar an duine a d'íoc nó a chreidiúnaigh an t-ús—
(a) dá dhearbhú nach raibh an duine a bhí i dteideal tairbhiúil an úis sin tráth a íoctha nó a chreidiúnaithe ina ghnáthchónaí sa Stát an tráth sin, agus
(b) dá iarraidh nach n-áireofar an t-ús in aon tuairisceán faoin alt seo,
ní cheanglófar ar an duine a d'íoc nó a chreidiúnaigh an t-ús an t-ús a áireamh in aon tuairisceán den sórt sin.
Riail 18 (2) de na Rialacha Ginearálta agus alt 8 (4) den Acht Airgid, 1925, a leasú.
18.—(1) Leasaítear leis seo mír (2) de Riail 18 de na Rialacha Ginearálta tríd an méid seo a leanas a chur isteach ag deireadh na míre: “in a case in which the grant of probate or letters of administration was made in that year, and no such assessment shall be made later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this paragraph shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, such assessment may be made at any time before the expiration of two years after the end of the year of assessment in which the corrective affidavit was lodged”.
(2) Leasaítear leis seo fo-alt (4) d'alt 8 den Acht Airgid, 1925, tríd an méid seo a leanas a chur isteach ag deireadh an fho-ailt: “i gcás inar sa bhliain sin a rinneadh deonú na probháide nó na litreacha riaracháin, agus nach bhféadfar aon ghníomh nó ní acu sin a dhéanamh tráth is déanaí ná deireadh an dara bliain tar éis na bliana measúnachta a rinneadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha sin roimhe seo den fho-alt seo faoi réir an choinníll go bhféadfar, i gcás an seiceadóir nó an riarthóir do thaisceadh mionnscríbhinn cheartúcháin chun críche measúnachta dleacht eastáit tar éis na bliana measúnachta a fuair an duine éagtha bás, aon ghníomh nó ní den sórt sin a dhéanamh tráth ar bith roimh dheireadh dhá bhliain tar éis deireadh na bliana measúnachta a taisceadh an mhionnscríbhinn cheartúcháin”.
(3) Ní bheidh feidhm ag ceachtar de na fo-ailt sin roimhe seo den alt seo i gcás ina bhfuair an duine éagtha bás roimh an 6ú lá d'Aibreán, 1960, agus ina ndearna an seiceadóir nó an riarthóir eastát an duine éagtha a riaradh agus a shócmhainní a dháileadh, go hiomlán, roimh an 23ú lá d'Aibreán, 1963.
Alt 7 den Acht Airgid, 1935, a leasú.
19.—I gcás cuideachta a ceadúnaíodh faoin Acht Arachais, 1936, chun gnó árachais a sheoladh, beidh éifeacht ag alt 7 den Acht Airgid, 1935, amhail agus dá ndéantaí mír (e) i bhfo-alt (1) de a leasú trí fhomhír (ii) a scriosadh.
Alt 12 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, a leasú.
20.—Beidh feidhm ag fo-alt (6) d'alt 12 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, maidir le gach bliain de na cúig bliana measúnachta, arb í an chéad bhliain acu an bhliain mheasúnachta díreach i ndiaidh bliain éilimh dheiridh na cuideachta chun críocha an fho-ailt sin de réir bhrí alt 10 den Acht sin, ionann agus—
(a) dá mba bhliain éilimh gach bliain acu sin, agus
(b) go gcuirfí, in ionad “a laghdú fiche cúig faoin gcéad” i mír (a) den fho-alt sin (6)—
(i) i gcás na céad bhliana acu sin, “a laghdú fiche faoin gcéad”,
(ii) i gcás an dara bliain acu sin, “a laghdú cúig déag faoin gcéad”,
(iii) i gcás an tríú bliain acu sin, “a laghdú deich faoin gcéad”,
(iv) i gcás an ceathrú bliain agus an cúigiú bliain acu sin, “a laghdú cúig faoin gcéad”.
Comhshuimiú measúnachtaí
1918, c. 40.
1920, c. 18.
21.—(1) I gcás ina mbeidh dhá mheasúnacht nó níos mó le déanamh ar dhuine faoi Sceideal A, B, D nó E, nó faoi dhá Sceideal nó níos mó acu sin—
(a) féadfar an cháin sna measúnachtaí a lua in aon suim amháin,
(b) maidir le Sceideal A nó B i gcás ina mbeidh dhá thíonóntán nó oidhreachtán inrátaithe nó níos mó ann, féadfar measúnacht amháin a dhéanamh ar iomlán na luachanna bliantúla nó na luachanna inmheasúnaithe,
agus féadfar an fógra measúnachta a bheith dá réir sin, ach tabharfaidh an cigire cánach, má iarrtar sin air, sonraí na luachanna bliantúla nó na luachanna inmheasúnaithe a bheidh ar áireamh in aon mheasúnacht amháin a bheidh déanta de bhun mhír (b) den fho-alt seo.
(2) Ionas gur bailí d'fhógra achomhairc, i gcás a mbeidh feidhm maidir leis ag fo-alt (1) den alt seo, ní foláir gach measúnacht a bhfuiltear ag achomharc ina coinne a lua ann.
(3) Fad a bheifear ag feitheamh le cinneadh achomhairc i gcoinne measúnacht amháin nó níos mó díobh sin dá dtagraítear i bhfo-alt (1) den alt seo, beidh méid cánach arb é a bheidh ann cuid den aon suim amháin dá dtagraítear san fho-alt sin iníoctha ar an dáta nó na dátaí cuí agus is é a bheidh ann an méid a bheidh fágtha nuair a bheidh na faoisimh phearsanta iomchuí bainte as na measúnachtaí nach mbeidh faoi achomharc nó lamháilte ón gcáin a mhuirearófar sna measúnachtaí sin (de réir mar is cuí).
(4) An cháin a luafar in aon suim amháin faoi fho-alt (1) nó an méid is iníoctha faoi fho-alt (3) den alt seo measfar, chun críocha alt 14 den Acht Airgeadais, 1962, gur cáin í arna muirearú trí mheasúnacht i leith cánach ioncaim.
(5) Más rud é gur gá, chun aon chríche de chríocha na nAchtanna Cánach Ioncaim, seachas fo-alt (3) den alt seo, a chinneadh cé mhéid den cháin a muirearaíodh is inchurtha i leith aon cheann áirithe de dhá mheasúnacht nó níos mó dá dtagraítear i bhfo-alt (1) den alt seo—
(a) beidh deimhniú ó chigire cánach ag insint na slí inar dáileadh na hasbhaintí, na liúntais nó na faoisimh agus ag insint na méideanna cánach ar leithligh, más ann, agus na dtráthchodanna díobh is inchurtha i leith aon mheasúnacht nó measúnachtaí nó i leith gach measúnachta ar leithligh ina fhianaise leordhóthanach ar an muirearú i leith cánach i ngach ceann agus ag gach ceann ar leithligh de na measúnachtaí sin,
(b) i gcás measúnacht lena mbaineann an deimhniú sin a dhéanamh faoi mhír (b) d'fho-alt (1) den alt seo, féadfaidh an cigire cánach a dheimhniú freisin cén chuid den méid cánach a muirearaíodh sa mheasúnacht sin agus leis an measúnacht sin is inchurtha i leith aon cheann de na luachanna bliantúla nó de na luachanna inmheasúnaithe, agus chun críocha na nAchtanna Cánach Ioncaim measfar gur cáin arna muirearú i measúnacht agus le measúnacht an chuid sin.
(6) D'ainneoin measúnacht amháin a dhéanamh de bhun mír (b) d'fho-alt (1) den alt seo, leanfaidh na forálacha de na hAchtanna Cánach Ioncaim, seachas an t-alt seo, a bhaineann le measúnachtaí faoi Sceideal A nó B (de réir mar a bheidh) d'fheidhm a bheith acu amhail agus dá ndéanfaí na tionóntáin nó na hoidhreachtáin inrátaithe a mheasúnú ar leithligh.
(7) San alt seo ciallaíonn “faoisimh phearsanta” aon fhaoiseamh faoi alt 32 den Income Tax Act, 1918, faoi ailt 16, 18, 19, 20, 21 agus 22 den Finance Act, 1920, faoi alt 4 den Acht Airgeadais, 1951, nó faoi alt 17 den Acht Airgeadais (Uimh. 2), 1959.
Sonraí suimeanna a bheidh le bailiú.
22.—(1) Tar éis measúnachtaí i leith cánach ioncaim agus forchánach a dhéanamh, cuirfidh na cigirí cánach sonraí ar na suimeanna a bheidh le bailiú ar aghaidh go dtí an tArd-Bhailitheoir lena mbailiú, agus forléireofar tagairtí sna hAchtanna Cánach Ioncaim de dhúbláidí de mheasúnachtaí a sheachadfar do bhailitheoirí mar nithe a fholaíonn tagairtí do shonraí a chuirfear ar aghaidh amhlaidh.
(2) Ní bheidh feidhm ag fo-alt (1) den alt seo maidir le suimeanna a bheidh le bailiú i ndáil le measúnachtaí i leith cáin ioncaim a dhéanfar roimh an 6ú lá d'Aibreán, 1964, i gcás ina mbeidh sonraí ar na suimeanna i ndúbláidí de mheasúnachtaí a sheachadfar do na bailitheoirí cánach a bheidh ceaptha faoi alt 7 den Acht Airgid, 1934.
An tArd-Bhailitheoir.
23.—(1) Déanfaidh na Coimisinéirí Ioncaim bailitheoir, ar a dtabharfar an tArd-Bhailitheoir, a cheapadh óna n-oifigigh agus beidh sé i seilbh oifige mar Ard-Bhailitheoir fad agus is toil agus is áil leo.
(2) Baileoidh agus toibheoidh an tArd-Bhailitheoir an cháin a mhuirearófar ó an go ham i ngach uile mheasúnacht i leith cánach ioncaim agus forchánach a mbeifear tar éis a sonraí a chur ar aghaidh chuige faoin alt sin roimhe seo.
(3) (a) Féadfaidh na Coimisinéirí Ioncaim daoine a ainmniú chun na cumhachtaí atá in ailt 162, 164 agus 199 den Income Tax Act, 1918, a fheidhmiú thar ceann an Ard-Bhailitheora agus ar ordú uaidh.
(b) I dteannta iad a bheith infheidhmithe ag an Ard-Bhailitheoir, beidh na cumhachtaí sin infheidhmithe freisin thar a cheann agus ar ordú uaidh ag daoine a ainmneofar faoin bhfo-alt seo.
(c) Ní ainmneofar duine faoin bhfo-alt seo muran oifigeach nó fostaí é leis na Coimisinéirí Ioncaim.
(4) Leasaítear leis seo mír (c) d'fho-alt (1) d'alt 190 den Income Tax Act, 1918, trí “or Revenue Commissioners” a chur isteach i ndiaidh “Special Commissioners” agus leasaítear leis seo fo-alt (3) d'alt 7 den Acht Airgid, 1934, trí “nó na Coimisinéirí Ioncaim” a chur isteach i ndiaidh “Coimisinéirí Speisialta”.
(5) Beidh éifeacht ag fo-alt (1) den alt seo d'ainneoin alt 7 den Acht Airgeadais, 1934, ach ní dhéanfaidh sé difear d'oibriú an ailt sin.
(6) Ní bhainfidh ailt 172, 175, 176, 177, 178, 179, 180 agus 184 den Income Tax Act, 1918, leis an Ard-Bhailitheoir.
(7) Má bhíonn agus fad a bheidh an oifig a bhunaítear le fo-alt (1) den alt seo folamh nó sealbhóir na hoifige sin gan a bheith ábalta mar gheall ar bhreoiteacht, asláithreacht nó cúis éigin eile a dhualgais a chomhlíonadh, gníomhóidh duine mar Ard-Bhailitheoir a bheidh ainmnithe chuige sin ag na Coimisinéirí Ioncaim óna n-oifigigh agus déanfar aon tagairt san Acht seo nó in aon Acht eile don Ard-Bhailitheoir a fhorléiriú mar ní a fholaíonn, más iomchuí, tagairt do dhuine a bheidh ainmnithe faoin bhfo-alt seo.
(8) Féadfaidh na Coimisinéirí Ioncaim ainmniúchán faoin alt seo a chúlghairm.
Alt 187 (2) agus alt 196 (1) den Income Tax Act, 1918, a leasú.
24.—(1) Leasaítear leis seo fo-alt (2) d'alt 187 den Income Tax Act, 1918, trí “inspector of taxes” a chur in ionad “special commissioners”.
(2) Leasaítear leis seo fo-alt (1) d'alt 196 den Income Tax Act, 1918, trí “judge of the Circuit Court in whose circuit is situate, in the case of (a) a person who is not resident in the State, (b) the estate of a deceased person, (c) an incapacitated person, or (d) a trust, the place where the assessment was made and, in any other case, the place to which the notice of assessment was addressed” a chur in ionad “recorder or county court judge, as the case may be, having jurisdiction in the place where the assessment was made”.
An dáta a bheidh forcháin dlite agus iníoctha a athrú.
25.—(1) Leasaítear leis seo fo-alt (2) d'alt 3 den Acht Airgid, 1928, trí “ar an gcéad lá d'Eanáir sa bhliain mheasúnachta” a chur in ionad “ar nó roimh an ladh lá den chéad Eanair tar éis deire bliain an cháinmheasa” agus trí “a dhéanfar” a chur in ionad “a sighneofar agus a lomhálfar” agus “déanta” a chur in ionad “sighnithe agus lomhálta”.
(2) (a) Déantar leis seo fo-alt (2) d'alt 11 den Acht Airgeadais, 1961, a leasú trí “don bhliain mheasúnachta sin” a chur in ionad “don bhliain roimhe sin” agus fo-alt (3) d'alt 11 den Acht sin a leasú trí “don bhliain mheasúnachta sin” a chur in ionad “don bhliain roimhe sin” gach áit a bhfuil an abairt dheiridh sin agus “leis an mbliain mheasúnachta sin” a chur in ionad “leis an mbliain roimhe sin”.
(b) Beidh éifeacht dá réir sin—
(i) ag fógraí a bheidh tugtha roimh dháta thosach feidhme an Achta seo chun críocha an ailt sin á rá go mbeidh cáin ioncaim inbhainte as sochair oifige a íocfar sa bhliain 1963-64, agus
(ii) ag fógraí a bheidh tugtha amhlaidh á rá nach indéanta éifeacht a thabhairt do rogha i leith na n-asbhaintí sin,
ionann agus dá mba fhógraí iad a tugadh chun críocha an ailt sin arna leasú leis an alt seo.
(3) I gcás forcháin a bheith iníoctha ag duine don bhliain 1962-63 agus don bhliain 1963-64, déanfar méid na forchánach don bhliain 1962-63, más mó é ná an fhorcháin is iníoctha don bhliain 1963-64, a laghdú méid is comhionann leis an bhforcháin is iníoctha don bhliain 1963-64, agus, más lú é ná an fhorcháin, nó más comhionann é leis an bhforcháin is iníoctha don bhliain 1963-64, maithfear í.
Measúnú agus muirearú forchánach ag cigirí cánach.
1922, c. 17.
26.—(1) Déanfar tagairtí i bhfo-ailt (1), (2) agus (5) d'alt 7 den Income Tax Act, 1918, agus i bhfo-alt (1) d'alt 22 den Finance Act, 1922, do na coimisinéirí speisialta a fhorléiriú mar thagairtí do chigire cánach agus déanfar an tagairt i bhfo-alt (3) den alt sin (7) do na coimisinéirí speisialta a fhorléiriú mar thagairt do na Coimisinéirí Ioncaim.
(2) Déantar leis seo an fo-alt seo a leanas a chur in ionad fo-alt (7) d'alt 7 den Income Tax Act, 1918:
“(7) An inspector of taxes may amend any assessment made under this section (including an assessment made before the 6th day of April, 1963) or make an assessment or an additional assessment at any time in respect of any year of assessment (including a year of assessment earlier than the year 1963-64, but not earlier than the year 1922-23).”
(3) Leasaítear leis seo fo-alt (5) d'alt 54 den Acht Airgeadais, 1958, trí “nó forchánach” a chur isteach i ndiaidh “i leith cánach ioncaim” i mír (a).
(4) Leasaítear leis seo fo-alt (6) d'alt 14 den Acht Airgeadais, 1962, trí “nó forcháin” a chur isteach i ndiaidh “cáin ioncaim” agus “forcháin nó” a scriosadh.
Méideanna áirithe a mheas.
27.—(1) Más rud é—
(a) go mbeidh ar áireamh ioncaim iomláin pearsan aonair ioncam ó aon bhunadh nó bunaidh a bheidh le ríomh ar fhoras na méideanna iarbhír is infhaighte sa bhliain mheasúnachta nó i gcás ina mbeidh aon asbhaintí is inlamháilte i leith aon suimeanna bliantúla a íocadh amach as maoin nó brabúis pearsan aonair le lamháil mar asbhaintí in aghaidh na bliana arb iníoctha iad, agus
(b) go mbeidh measúnacht i leith forchánach á déanamh roimh dheireadh na bliana measúnachta lena mbaineann an mheasúnacht sin i leith forchánach,
ansin, le linn dó a bheith ag déanamh na measúnachta, déanfaidh an cigire cánach, agus é ag ríomh an méid iomlán cánach is inmheasúnaithe i leith forchánach, an méid ioncaim ó gach bunadh den sórt sin nó méid aon asbhaintí inlamháilte den sórt sin a mheas agus, nuair a bheidh aon mheastachán den sórt sin á dhéanamh aige, tabharfaidh sé aird chuí ar aon mhéid comhréire ioncaim nó ar aon asbhaintí inlamháilte comhréireacha sa bhliain díreach roimh an mbliain mheasúnachta.
(2) Más rud é—
(a) go mbeidh meastachán déanta faoi fho-alt (1) den alt seo,
(b) nach mbeidh fógra achomhairc tugtha i gcoinne na measúnachta i leith forchánach, agus
(c) go dtabharfaidh an duine measúnaithe don chigire cánach, laistigh de bhliain ó dheireadh na bliana measúnachta, sonraí ar mhéid ceart an ioncaim nó na n-asbhaintí ar ina leith a rinneadh an meastachán,
coigeartóidh an cigire cánach an mheasúnacht faoi threoir na difríochta idir méid ceart an ioncaim is inmheasúnaithe i leith forchánach agus méid na measúnachta, agus aisíocfar aon mhéid forchánach a bheidh ró-íoctha.
Méid laghdaithe forchánach a íoc an fad a bheifear ag feitheamh le hachomharc a chinneadh.
28.—I gcás ina ndéanfar achomharc maidir le forcháin agus gur dóigh leis na Coimisinéirí Speisialta gur mó méid na forchánach a muirearaíodh in aon mheasúnacht ná méid na forchánach a bheidh iníoctha nuair a bheidh an t-achomharc cinnte go críochnaitheach—
(a) ordóidh na Coimisinéirí Speisialta go n-íocfar cibé méid laghdaithe forchánach a mheasfaidh siad is cóir, ag féachaint don eolas a bheidh ar fáil,
(b) déanfar an méid laghdaithe forchánach sin a bhailiú agus a íoc i ngach slí ionann agus dá mba fhorcháin í a muirearaíodh i measúnacht a bhí tar éis teacht chun bheith ina measúnacht chríochnaitheach dhochloíte.
(c) nuair a bheifear tar éis méid na forchánach is inmhuirir ó cheart a chinneadh go críochnaitheach, beidh aon iarmhéid forchánach is inmhuirir de réir an chinnte iníoctha nó aisíocfar aon cháin a ró-íocadh, de réir mar is gá sa chás.
CUID II.
Custaim agus Mál.
Mótar-fheithiclí a allmhairiú go sealadach gan dleacht chustam a íoc.
29.—(1) Féadfaidh an tAire Airgeadais rialacháin a dhéanamh ina mbeidh foráil i dtaobh mótar-fheithiclí a allmhairiú go sealadach gan dleacht chustam a íoc, i cibé cúinsí agus faoi réir cibé coinníollacha a shonrófar sna rialacháin.
(2) Má sháraíonn duine, trí ghníomh nó neamhghníomh, aon choinníoll faoi rialachán faoin alt seo, beidh an duine sin, gan dochar d'aon phionós eile a bheidh sé faoi dhliteanas a chur air, ciontach i gcion faoi na hAchtanna Custam agus ar a chiontú ann go hachomair dlífear pionós céad punt a chur air; agus dlífear an mhótar-fheithicil a fhorghéilleadh agus féadfar an ciontóir a choinneáil nó imeachtaí a bhunú ina aghaidh trí thoghairm.
(3) Chun críocha an ailt seo ciallaíonn “mótar-fheithicil” feithicil inneallghluaiste (lena n-áirítear dhárothach agus trírothach) a fhaigheann a cumhacht tiomána ó inneall dócháin inmheánaigh nó ó mhótar leictreach agus folaíonn sé aon fheithicil atá deartha, déanta agus oiriúnach le tarraingt ar bhóthar ag feithicil inneallghluaiste.
Íoc dleacht beorach a chur siar.
1880, c. 20.
1918, c. 15.
30.—An chumhacht faoi alt 16 den Inland Revenue Act, 1880, agus faoin Finance Act, 1918, chun an t-am le haghaidh dleacht beorach a íoc a chur siar féadfar, i gcás beoir lágair a choinnítear trí mhí ar a laghad san áitreabh ina ndéantar í, an chumhacht sin a fheidhmiú chun a cheadú íoc na dleachta ar an mbeoir a chur siar go dáta nach déanaí ná an 25ú lá den cheathrú mí tar éis na míosa a muirearaíodh an dleacht.
Fuascailt ó dhleachtanna custam le hordú.
31.—(1) Aon uair is dóigh leis an Aire Airgeadais gur gá nó gur fóirsteanach aon earraí a fhuascailt ó dhleachtanna custam is inmhuirir d'fhonn déanamh de réir choinbhinsiúin nó chomhaontú idirnáisiúnta ar páirtí ann an Stát agus a bhaineann le hábhair seachas caidreamh tráchtála, féadfaidh sé le hordú foráil a dhéanamh i dtaobh fuascailt na n-earraí sin ó gach dleacht nó ó aon dleacht acu sin i cibé cúinsí agus faoi réir cibé coinníollacha a shonrófar san ordú.
(2) Féadfaidh ordú faoin alt seo foráil a dhéanamh i dtaobh aisíoc aon dleachta a bheidh íoctha ar earraí ar choinníoll go bhféadfaí, ar an dáta a íocadh an dleacht, na hearraí a allmhuiriú nó a sheachadadh gan dleacht a íoc de réir ordú faoin alt seo.
(3) Má sháraíonn duine, trí ghníomh nó neamhghníomh, aon choinníoll a shonrófar in ordú faoin alt seo, beidh an duine sin, gan dochar d'aon phionós eile a bheidh sé faoi dhliteanas a chur air, ciontach i gcion faoi na hAchtanna Custam agus ar a chiontú ann go hachomair dlífear pionós céad punt a chur air; agus aon earra a ndearnadh an cion maidir leis dlífear é a fhorghéilleadh agus féadfar an ciontóir a choinneáil nó imeachtaí a bhunú ina aghaidh trí thoghairm.
(4) Féadfaidh an tAire le hordú aon ordú faoin alt seo a chúlghairm nó a leasú.
(5) Gach ordú a dhéanfar faoin alt seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus, má dhéanann ceachtar Teach acu sin, laistigh den lá agus fiche a shuífidh an Teach sin tar éis an t-ordú a leagan faoina bhráid, rún a rith ag neamhniú an ordaithe, beidh an t-ordú ar neamhní dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin ordú.
Alt 2 (2) den Acht um Gheall. Chur, 1931, a leasú.
32.—Leasaítear leis seo fo-alt (2) d'alt 2 den Acht um Gheall-Chur, 1931, trí “de chéad punt” a chur in ionad “de chúig chéad punt”.
Dleacht gadhair—ceadúnas ginearálta.
33.—(1) Duine ar bith a dhlíonn dleacht gadhair a íoc féadfaidh sé é a ghlacadh de rogha suim bhliantúil £10 a íoc i leith na dleachta sin in ionad an ráta a shonraítear i bhfo-alt (1) d'alt 37 den Acht Airgid, 1925, agus déanfar an méid sin a íoc agus a bhailiú tríd an bPost-Oifig trí cheadúnas ginearálta a thógáil amach go bliantúil.
(2) Duine ar bith a íocfaidh suim £10 agus a thógfaidh amach ceadúnas ginearálta de réir an ailt seo measfar dleacht gadhair a bheith íoctha aige i leith na ngadhar go léir a bheidh á gcoimeád aige i gcaitheamh na bliana go léir nó aon choda den bhliain lena mbainfidh an ceadúnas ginearálta.
(3) Forléireofar aon tagairt do cheadúnas atá in alt 38 den Acht Airgid, 1925, mar thagairt a fholaíonn tagairt do cheadúnas ginearálta dá bhforáiltear leis an alt seo.
(4) Tiocfaidh na fo-ailt sin roimhe seo den alt seo i ngníomh an lú lá d'Eanáir, 1964.
Leasuithe maidir le pionóis.
1876, c. 36.
1879, c. 21.
1840, c. 18.
1907, c. 17.
34.—(1) Leasaítear leis seo alt 186 den Customs Consolidation Act, 1876, trí “whichever is the greater” a chur in ionad “at the election of the Commissioners of Customs”.
(2) Leasaítear leis seo fo-alt (1) d'alt 3 den Acht Custam, 1956, trí “cibé acu is mó” a chur in ionad “pé acu is rogha leis na Coimisinéirí Ioncaim”.
(3) I gcás ina bhfuil, in aon achtachán de na hAchtanna Custam, seachas na hachtacháin a shonraítear sna fo-ailt sin roimhe seo den alt seo, foráil faoina bhféadfaidh na Coimisinéirí Ioncaim rogha a ghlacadh idir malairt pionós, beidh éifeacht ag an achtachán ionann agus dá mba rud é go ndearna sé, in ionad foráil a dhéanamh i dtaobh na rogha sin, foráil i dtaobh an phionóis ba mhó acu a fhorchur.
(4) D'ainneoin aon achtachán eile, beidh éifeacht ag na forálacha seo a leanas maidir le cion faoi alt 186 den Customs Consolidation Act, 1876, faoi alt 3 den Acht Custam, 1956, nó faoi aon achtachán de na hAchtanna Custam arna leasú le fo-alt (3) den alt seo—
(a) inseofar sa toghairm, san fhaisnéis nó sa chúiseamh luach measta na n-earraí,
(b) féadfaidh an cosantóir, trí fhógra don ionchúiseamh a thabharfar roimh dheireadh na tréimhse ceithre lá a chríochnóidh díreach roimh an dáta a bheidh socraithe d'éisteacht na n-imeachtaí sa Chúirt Dúiche (nó a thabharfar níos déanaí le cead na Cúirte sin), agóid a dhéanamh i gcoinne an luacha mheasta,
(c) mura ndéanfar agóid i gcoinne an luacha mheasta—
(i) i gcás inar mó ná céad punt trí oiread an luacha mheasta, triailfear an cion ar dhíotáil, agus
(ii) le linn an cion a bheith á thriail, cibé acu ar dhíotáil nó go hachomair é, glacfar go críochnaitheach gurb é an luach measta luach na n-earraí, gan aon fhianaise eile ar an luach sin,
(d) mura ndéanfar agóid i gcoinne an luacha mheasta—
(i) déanfaidh breitheamh na Cúirte Dúiche, sula rachaidh sé ar aghaidh leis an éisteacht, luach na n-earraí a chinneadh agus is luach críochnaitheach neamh-inachomhairc a bheidh sa luach a chinnfear amhlaidh,
(ii) más mó ná céad punt trí oiread an luacha a chinnfear amhlaidh triailfear an cion ar dhíotáil,
(iii) le linn an cion a bheith á thriail, cibé acu ar dhíotáil nó go hachomair é, glacfar go críochnaitheach gurb é an luach a chinnfear amhlaidh luach na n-earraí, gan aon fhianaise eile ar an luach sin,
(e) nuair a bheidh luach na n-earraí á mheas nó á chinneadh de bhun an fho-ailt seo, glacfar gurb é an luach sin an praghas a mbeifí ag súil leis go réasúnach a gheofaí ar na hearraí, tar éis aon dleacht ab inmhuirir orthu a íoc, dá ndíolfaí iad ar an margadh oscailte an dáta nó tuairim an dáta a rinneadh an cion.
(5) Déanfar cion faoi aon achtachán de na hAchtanna Custam, seachas achtachán dá dtagraítear sna fo-ailt sin roimhe seo den alt seo, a thriail ar dhíotáil má bhíonn an pionós, nó más rud é go bhféadfadh an pionós a bheith, níos mó ná céad punt.
(6) Ní choiscfidh aon ní sna fo-ailt sin roimhe seo den alt seo—
(a) aon chaingean nó imeacht eile a thionscnamh faoi alt 38 den Acht Airgid, 1924, ná
(b) aon chaingean, faisnéis nó imeacht a thionscnamh san Ard-Chúirt faoi alt 11 den Customs and Inland Revenue Act, 1879.
(7) In aon chás ina dtabharfar feidhm d'fho-alt (4) den alt seo maidir le halt 15 den Tobacco Act, 1840, nó maidir le halt 106 den Customs Consolidation Act, 1876—
(a) déanfar na tagairtí san fho-alt do luach na n-earraí a fhorléiriú mar thagairtí do mhéid nó de luach an aisig a bheifear a lorg nó a éileamh,
(b) ní bheidh feidhm ag mír (e) den fho-alt.
(8) I ngach cás a thriailfear ar dhíotáil de bhua an ailt seo, beidh teideal ag an Ard-Aighne nó ag an duine cúisithe, ar iarratas a dhéanamh, an cás a chur ar aghaidh go dtí an Phríomh-Chúirt Choiriúil.
(9) Leasaítear leis seo an míniú ar “Justice” in alt 284 den Customs Consolidation Act, 1876, tríd an méid seo a leanas a chur leis “and shall also, in relation to a case tried in the Central Criminal Court, be construed as including a reference to the judge of that Court”.
(10) Leasaítear leis seo alt 232 den Customs Consolidation Act, 1876, tríd an abairt seo a leanas a chur leis: “The requirement of committal contained in this section shall have effect subject to the proviso that there shall be a discretion to allow a period not exceeding three months for payment of the penalty and, where such a period is allowed, the offender shall not be committed if the penalty is paid during that period.”
(11) Ní bheidh feidhm ag alt 1 den Probation of Offenders Act, 1907, maidir le cionta faoi na hAchtanna Custam.
Ordú a dhaingniú.
I.R. Uimh. 20 de 1963.
35.—Daingnítear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 133) (Lasáin), 1963.
CUID III.
Dleachtanna Báis.
Alt 33 den Acht Airgid, 1935, a leasú.
36.—(1) Leasaítear leis seo fo-alt (1) d'alt 33 den Acht Airgid, 1935, trí “míle punt” a chur in ionad “cúig chéad punt”.
(2) Ní bheidh éifeacht ag an alt seo ach amháin maidir le daoine a gheobhaidh bás tar éis dáta an Achta seo a rith.
CUID IV.
Cáin Bhrabús Corparáide.
Méadú ar an ráta cánach brabús corparáide.
1920, c. 18.
37.—(1) Ní bheidh feidhm ná éifeacht ag alt 35 den Acht Airgeadais, 1941, maidir le haon tréimhse chuntasaíochta dar chríoch an lú lá d'Eanair, 1962, nó dáta dá éis sin, agus ina ionad sin, beidh feidhm agus éifeacht maidir le gach tréimhse chuntasaíochta den sórt sin, faoi réir an chéad fho-ailt eile, ag na forálacha seo a leanas:
(i) forléireofar fo-alt (1) d'alt 52 den Finance Act, 1920, agus beidh éifeacht aige ionann agus dá gcuirfí “fifteen per cent.” in ionad “five per cent.”;
(ii) forléireofar mír (a) den choinníoll a ghabhann leis an bhfo-alt sin agus beidh éifeacht aige amhail agus dá gcuirfí “tax shall be charged at a rate of five per cent. on so much of the profits as does not exceed two thousand five hundred pounds, and where the profits are profits arising in some shorter accounting period, tax shall be charged at a rate of five per cent. on such amount of the profits as bears to two thousand five hundred pounds” in ionad “no tax shall be charged on the first five hundred pounds thereof, and where the profits are profits arising in some shorter accounting period, no tax shall be charged on such amount of the profits as bears to five hundred pounds”;
(iii) forléireofar mír (b) den choinníoll sin agus beidh éifeacht aige ionann agus dá gcuirfí “twenty per cent.” in ionad “ten per cent.”.
(2) I gcás aon tréimhse chuntasaíochta den sórt sin a thosaigh roimh an lú lá d'Eanáir, 1962, déanfar na brabúis a chionroinnt idir an chuid den tréimhse roimh an lá sin agus an chuid di tar éis an 31ú lá de Nollaig, 1961, i gcomhréir le fadanna faoi seach na gcodanna sin agus—
(a) maidir leis an méid sin de na brabúis a chionroinnfear ar an gcuid chéadluaite, muirearófar cáin bhrabús corparáide air de réir deich faoin gcéad, ar choinníoll nach muirearófar aon cháin ar cibé méid de sin a mbeidh idir é agus dhá mhíle cúig chéad punt an chomhréir chéanna a bheidh idir an chuid sin agus dhá mhí dhéag.
(b) maidir leis an méid sin de na brabúis a chionroinnfear ar an dara cuid a luaitear, muirearófar cáin bhrabús corparáide air de réir cúig déag faoin gcéad, ar choinníoll go muirearófar cáin de réir cúig faoin gcéad ar cibé méid de sin a mbeidh idir é agus dhá mhíle cúig chéad punt an chomhréir chéanna a bheidh idir an chuid sin agus dhá mhí dhéag,
(c) ní rachaidh an méid cánach is iníoctha ag cuideachta a bheidh corpraithe le dlithe an Stáit nó fúthu thar suim na méideanna seo a leanas i gcás ar bith:
(i) an méid is ionann agus cúig déag faoin gcéad d'iarmhéid na mbrabús a chionroinnfear ar an gcuid chéadluaite sin agus a bheidh fágtha tar éis lamháil i leith cibé cionúireacht de na hasbhaintí a shonraítear i mír (b) den choinníoll a ghabhann le fo-alt (1) d'alt 52 den Finance Act, 1920, agus ab iomchuí maidir leis an gcuid sin dá ndéanfaí na hasbhaintí sin a chionroinnt sa tslí chéanna a gceanglaítear leis an bhfo-alt seo na brabúis a chionroinnt, agus
(ii) an méid is ionann agus fiche faoin gcéad d'iarmhéid na mbrabús a chionroinnfear ar an dara cuid a luaitear agus a bheidh fágtha tar éis lamháil i leith cibé cionúireacht de na hasbhaintí sin ab iomchuí maidir leis an gcuid sin dá gcionroinnfí na hasbhaintí sin mar a dúradh.
(3) (a) Beidh feidhm ag an bhfo-alt seo mura mó brabúis na tréimhse cuntasaíochta a bheidh i gceist—
(i) i gcás inar tréimhse dhá mhí dhéag an tréimhse chuntasaíochta sin—ná dhá mhíle cúig chéad punt, agus
(ii) i gcás inar tréimhse is lú ná dhá mhí dhéag an tréimhse chuntasaíochta sin—ná suim a mbeidh idir í agus dhá mhíle cúig chéad punt an chomhréir chéanna a bheidh idir fad na tréimhse cuntasaíochta agus dhá mhí dhéag.
(b) Ní hiníoctha leath cibé méid den cháin bhrabús corparáide is inmhuirir in aghaidh tréimhse cuntasaíochta a thosaigh roimh an lú lá d'Eanáir, 1962, agus a chríochnaigh ar an dáta sin nó tar éis an dáta sin is inchurtha i leith na mbrabús a chionroinnfear de bhun fo-alt (2) den alt seo ar an gcuid den tréimhse chuntasaíochta sin tar éis an 31ú lá de Nollaig, 1961,
(c) Ní hiníoctha leath na cánach brabús corparáide is inmhuirir in aghaidh tréimhse cuntasaíochta dar thosach an lú lá d'Eanáir, 1962, nó dáta dá éis, agus dar chríoch an 31ú lá de Nollaig, 1963, nó dáta roimhe sin.
(d) Ní hiníoctha leath cibé méid den cháin bhrabús corparáide is inmhuirir in aghaidh tréimhse cuntasaíochta a thosaigh roimh an lú lá d'Eanáir, 1964, agus a chríochnaigh ar an dáta sin nó tar éis an dáta sin is inchurtha i leith na mbrabús a chionroinnfear i leith na coda den tréimhse cuntasaíochta sin roimh an lá sin.
(e) Chun críche mhír (d) den fho-alt seo, is é a bheidh sna brabúis a chionroinnfear i leith cuid de thréimhse chuntasaíochta an chuid sin de bhrabúis na tréimhse cuntasaíochta a chionroinnfear ar an gcuid sin ar chionroinnt a dhéanamh ar bhrabúis na tréimhse cuntasaíochta idir an chuid sin agus an chuid eile den tréimhse chuntasaíochta i gcomhréir le fadanna faoi seach na coda sin agus na coda eile sin.
(4) (a) I gcás inar mó brabúis thréimhse cuntasaíochta a luaitear i mír (c) den fho-alt díreach roimhe seo ná an tsuim a bhfuil idir í agus dhá mhíle cúig chéad punt an chomhréir chéanna atá idir fad na tréimhse cuntasíochta agus dhá mhí dhéag, ní rachaidh an cháin is iníoctha in aghaidh na tréimhse cuntasaíochta thar comhshuim na méideanna seo a leanas—
(i) méid na cánach ab iníoctha dá mba rud é nár mhó brabúis na tréimhse cuntasaíochta ná an tsuim sin, agus
(ii) an ceathrú cuid den mhéid dar mó na brabúis ná an tsuim sin.
(b) Más rud é, i gcás tréimhse chuntasaíochta a luaitear i mír (b) nó (d) den fho-alt díreach roimhe seo, gur mó iad na brabúis a chionroinnfear i leith na coda den tréimhse chuntasaíochta tar éis an 31ú lá de Nollaig, 1961, nó, de réir mar a bheidh, roimh an lú lá d'Eanáir, 1964, ná an tsuim a bhfuil idir í agus dhá mhíle cúig chéad punt an chomhréir chéanna atá idir fad na coda sin agus dhá mhí dhéag, ní rachaidh an cháin is iníoctha ar na brabúis sin thar comhshuim na méideanna seo a leanas:—
(i) méid na cánach ab iníoctha faoin mír sin (b) nó faoin mír sin (d) ar na brabúis sin dá mba rud é nár mhó iad ná an tsuim sin, agus
(ii) an ceathrú cuid den mhéid dar mó na brabúis sin ná an tsuim sin.
(5) Aon cháin bhrabús corparáide bhreise is iníoctha de bhua na n-athruithe sa dlí a dhéantar leis an alt seo in aghaidh aon tréimhse chuntasaíochta dar chríoch an lú lá d'Eanáir, 1962, nó dá éis, féadfar í a mheasúnú agus a ghnóthú d'ainneoin go mbeifear tar éis cáin bhrabús corparáide a mheasúnú cheana féin in aghaidh na tréimhse sin.
Feidhm a thabhairt d'alt 227 den Income Tax Act, 1918.
1851, c. 93.
38.—Beidh feidhm ag alt 227 den Income Tax Act, 1918, maidir le cáin bhrabús corparáide agus, d'ainneoin fo-alt (4) d'alt 10 den Petty Sessions (Ireland) Act, 1851, féadfar imeachtaí achomhairc faoin alt sin arna fheidhmiú amhlaidh a thionscnamh laistigh de thrí bliana ó dháta an cion a dhéanamh.
Alt 13 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, a leasú.
39.—Beidh feidhm ag fo-alt (10) d'alt 13 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, maidir le haon tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta leis an gcuideachta laistigh den tréimhse chúig bliana dar tosach an lú lá de Dheireadh Fómhair, 1961, ionann agus—
(a) dá mbainfeadh “tréimhse chuntasaíochta” léi gach áit a bhfuil na focail sin san fho-alt sin, agus
(b) dá gcuirfí an méid seo a leanas in ionad “a laghdú fiche cúig faoin gcéad” i mír (a) den fho-alt sin (10)—
(i) i gcás inar tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta í laistigh den chéad bhliain acu sin, “a laghdú fiche faoin gcéad”,
(ii) i gcás inar tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta í laistigh den dara bliain acu sin, “a laghdú cúig déag faoin gcéad”,
(iii) i gcás inar tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta í laistigh den tríú bliain acu sin, “a laghdú cúig déag faoin gcéad”,
(iv) i gcás inar tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta í laistigh den cheathrú bliain agus den chúigiú bliain acu sin, “a laghdú cúig faoin gcéad”.
CUID V.
Dleachtanna Stampa.
Dleacht stampa ar bhillí ládála a fhoirceannadh.
1891, c. 39.
40.—(1) An dleacht stampa a muirearaíodh leis an Stamp Act, 1891, faoin mírcheann “Bill of Lading” sa Chéad Sceideal a ghabhann leis an Acht sin scoirfidh sí de bheith inmhuirir.
(2) Tiocfaidh an t-alt seo i ngníomh an lú lá de Lúnasa, 1963, nó ar dháta an Achta seo a rith, cibé dáta acu sin is déanaí.
Díolúine ó dhleacht stampa ar bhillí malairte áirithe.
41.—Beidh éifeacht ag an gCéad Sceideal a ghabhann leis an Stamp Act, 1891, ionann agus dá gcuirfí an díolúine seo a leanas isteach ann faoin mírcheann “Bill of Exchange or Promissory Note”:
“Bill drawn on any form supplied by the Revenue Commissioners for the purpose of remitting amounts of turnover tax”.
Ailt 33 agus 34 den Acht Airgeadais, 1961, a leasú.
42.—(1) Ní bheidh feidhm ag fo-alt (4) d'alt 33 den Acht Airgeadais, 1961, maidir le tíolacas ná le haistriú chun comhlachta chorpraithe a corpraíodh sa Stát ar shlí seachas faoi Achtanna na gCuideachtaí, 1908 go 1959, agus ní bheidh feidhm ag fo-alt (4) d'alt 34 den Acht sin maidir le léas chun comhlachta den sórt sin.
(2) Tiocfaidh an t-alt seo i ngníomh an lú lá de Lúnasa, 1963, nó ar dháta an Achta seo a rith, cibé dáta acu is déanaí.
Alt 19 den Acht Airgeadais, 1950, a leathnú.
43.—Leasaítear leis seo alt 19 den Acht Airgeadais, 1950—
(a) trí “gnó eisiúna polasaithe árachais” a chur in ionad “gnó árachais thionscail” i bhfo-alt (1),
(b) trí “an ghnó lena mbaineann an comhaontú” a chur in ionad “a ghnótha árachais thionscail” i bhfo-alt (3).
Athrú ar dhleachtanna stampa ar thíolacais agus aistrithe stoc agus urrús inmhargaidh.
44.—(1) In ionad dleacht stampa a bheith inmhuirir de réir na rátaí a bheidh i bhfeidhm díreach roimh thosach feidhme an ailt seo ar thíolacais nó aistrithe stoc nó urrús inmhargaidh, is de réir na rátaí seo a leanas a bheidh an dleacht sin inmhuirir orthu:
Má bhíonn méid nó luach na comaoine i leith an díola níos mó ná £1 5s. | 3d. | ||||||
Níos mó ná £1 5s. gan bheith níos mó ná £2 10s. | ... | ... | ... | 6d. | |||
,, ,, | £2 10s. | ,, ,, ,, ,, ,, | £3 15s. | ... | ... | ... | 9d. |
,, ,, | £3 15s. | ,, ,, ,, ,, ,, | £5 ... | ... | ... | ... | 1s. |
,, ,, | £5 | ,, ,, ,, ,, ,, | £10 ... | ... | ... | ... | 2s. |
,, ,, | £10 | ,, ,, ,, ,, ,, | £15 ... | ... | ... | ... | 3s. |
,, ,, | £15 | ,, ,, ,, ,, ,, | £20 ... | ... | ... | ... | 4s. |
,, ,, | £20 | ,, ,, ,, ,, ,, | £35 ... | ... | ... | ... | 5s. |
,, ,, | £35 | ,, ,, ,, ,, ,, | £60 ... | ... | ... | ... | 10s. |
,, ,, | £60 | ,, ,, ,, ,, ,, | £80 ... | ... | ... | ... | 15s. |
,, ,, | £80 | ,, ,, ,, ,, ,, | £100 ... | ... | ... | ... | 20s. |
,, ,, | £100 | ,, ,, ,, ,, ,, | £125 ... | ... | ... | ... | 25s. |
,, ,, | £125 | ,, ,, ,, ,, ,, | £150 ... | ... | ... | ... | 30s. |
,, ,, | £150 | ,, ,, ,, ,, ,, | £175 ... | ... | ... | ... | 35s. |
,, ,, | £175 | ,, ,, ,, ,, ,, | £200 ... | ... | ... | ... | 40s. |
,, ,, | £200 | ,, ,, ,, ,, ,, | £225 ... | ... | ... | ... | 45s. |
,, ,, | £225 | ,, ,, ,, ,, ,, | £250 ... | ... | ... | ... | 50s. |
,, ,, | £250 | ,, ,, ,, ,, ,, | £275 ... | ... | ... | ... | 55s. |
,, ,, | £275 | ,, ,, ,, ,, ,, | £300 ... | ... | ... | ... | 60s. |
,, ,, | £300 | ||||||
Ar gach £50, agus freisin ar aon chodán de £50, den mhéid nó den luach sin 10s. | |||||||
(2) Tiocfaidh an t-alt seo i ngníomh an lú lá de Lúnasa, 1963, nó ar dháta an Achta seo a rith, cibé acu is déanaí.
Comhaontú maidir le dleacht stampa ar ionstraimí áirithe.
45.—(1) Féadfaidh na Coimisinéirí Ioncaim, más cuí leo dá rogha féin é, comhaontú a dhéanamh le haon údarás áitiúil lena mbaineann an t-alt seo chun imshocraíocht a dhéanamh, de réir na bhforálacha seo a leanas den alt seo, ar an dleacht stampa is inmhuirir faoin mírcheann “Bill of Exchange or Promissory Note” sa Chéad Sceideal a ghabhann leis an Stamp Act, 1891, ar ionstraimí arna dtarraingt ag an údarás áitiúil ar a mbaincéir ar fhoirmeacha a sholáthraíonn siad féin.
(2) Beidh aon chomhaontú den sórt sin i cibé foirm agus faoi réir cibé téarmaí agus beidh cibé coinníollacha ann is cuí leis na Coimisinéirí Ioncaim agus, go háirithe, ceanglóidh an comhaontú ar an údarás áitiúil cuntais thréimhsiúla a sheachadadh do na Coimisinéirí Ioncaim i leith na n-ionstraimí lena mbainfidh sé ina dtabharfar sonraí ar na hionstraimí sin.
(3) Fad a bheidh aon chomhaontú den sórt sin i bhfeidhm, ní bheidh dleacht stampa iníoctha ar aon ionstraim lena mbainfidh sé agus a mbeidh uirthi cibé taispeánadh i dtaobh íoc dleacht stampa a cheanglóidh na Coimisinéirí Ioncaim, ach, ina ionad sin agus mar imshocraíocht, déanfaidh an t-údarás áitiúil a rinne an comhaontú, ar aon chuntas a sheachadadh faoin gcomhaontú, cibé suimeanna a íoc leis na Coimisinéirí Ioncaim ab inmhuirir, mura mbeadh forálacha an ailt seo, mar dhleacht stampa ar ionstraimí lena mbainfidh an comhaontú agus a tarraingíodh i rith na tréimhse lena mbainfidh an cuntas.
(4) Má mhainníonn an t-údarás áitiúil lena mbaineann aon chuntas a sheachadadh is gá de réir aon chomhaontú den sórt sin nó an dleacht a íoc is iníoctha ar aon chuntas den sórt sin a sheachadadh, dlífear fíneáil nach mó ná caoga punt a chur orthu in aghaidh aon lae a leanfaidh an mhainneachtain agus fairis sin, i dteannta an dleacht a íoc, dlífidh siad ús, a bheidh inghnóthaithe ionann agus dá mba chuid den dleacht é, a íoc ar an dleacht de réir cúig faoin gcéad sa bhliain ón dáta a thosaigh an mhainneachtain.
(5) Baineann an t-alt seo leis na húdaráis áitiúla seo a leanas:
(a) comhairle contae,
(b) bardas contae-bhuirge nó buirge eile,
(c) Údarás Sláinte Bhaile Átha Cliath,
(d) Údarás Sláinte Chorcaí,
(e) Údarás Sláinte Luimnigh,
(f) Údarás Sláinte Phort Láirge.
CUID VI.
Cáin Láimhdeachais.
Forléiriú (Cuid VI).
1918, c. 40.
1893, c. 71.
1920, c. 18.
46.—Sa Chuid seo agus sa Chéad Sceideal a ghabhann leis an Acht seo, mura n-éilíonn an comhthéacs a mhalairt—
tá le “comhlacht daoine” an bhrí chéanna a thugtar do “body of persons” in alt 237 den Income Tax Act, 1918;
tá le “earraí” an bhrí chéanna atá le “goods” sa Sale of Goods Act, 1893;
folaíonn “óstán” aon teach aíochta, brú saoire, campa saoire, mótar-óstán, mótar-lios, cóist-óstán, mótar-ósta, mótar-chúirt nó cuairt-lios;
ciallaíonn “mí” aon mhí de na míonna Eanáir go Nollaig;
folaíonn “rúnaí” daoine den sórt a luaitear i bhfo-alt (1) d'alt 106 den Income Tax Act, 1918, agus i bhfo-alt (1) d'alt 55 den Finance Act, 1920;
ciallaíonn “cáin” cáin is inmhuirir de bhua na Coda seo den Acht seo.
Cáin láimhdeachais a mhuirearú.
1916, c. 11.
47.—(1) Faoi réir na Coda seo den Acht seo agus na rialachán faoi, muirearófar, toibheofar agus íocfar, le héifeacht ar an lú lá de Shamhain, 1963, agus ón lá sin amach, cáin ar a dtabharfar cáin láimhdeachais—
(a) ar airgead a gheofar i leith gach ceann no aon cheann de na gníomhaíochtaí seo a leanas:
(i) díol earraí a dhíolfar i gcúrsa gnó (lena n-áirítear earraí a díoladh roimh an lú lá de Shamhain, 1963),
(ii) fruiliú earraí a fhruileofar i gcúrsa gnó (lena n-áirítear earraí a fruilíodh roimh an lú lá de Shamhain, 1963),
(iii) soláthar seirbhísí a sholáthrófar i gcúrsa gnó (lena n-áirítear seirbhísí a soláthraíodh roimh an lú lá de Shamhain, 1963),
(iv) glacadh geall a rinneadh nó a cuireadh le sealbhóir cheadúnais gheallghlacadóra faoin Acht um Gheall-Chur, 1931,
(v) glacadh geall a cuireadh trí shuimitheoir lena mbaineann ceadúnas faoi Acht na Suimitheoirí, 1929,
(vi) glacadh geall a chuirfear i gcearrbhachas lena mbaineann ceadúnas faoi Chuid III den Acht um Chearrbhachas agus Crannchuir, 1956,
(vii) eisiúint ticéad nó cúpón a eiseofar chun críche crannchuir lena mbaineann ceadúnas faoi Chuid IV den Acht um Chearrbhachas agus Crannchuir, 1956,
(viii) glacadh táillí iontrála maidir le crosfhocail, iomaíochtaí agus comórtais a thionscnaítear trí mheán nuachtán agus foilseachán eile,
(ix) siamsaíocht mar atá mínithe in Alt 1 den Finance (New Duties) Act, 1916 (lena n-áirítear aon damhsa nó rince);
(b) ar earraí a allmhaireofar isteach sa Stát.
(2) Chun críocha fo-alt (1) den alt seo, is é a bheidh san airgead a gheofar maidir le glacadh geall a dhéanfar nó a chuirfear le sealbhóir ceadúnais gheallghlacadóra faoin Acht um Gheall-Chur, 1931, comhshuim na suimeanna airgid a bheidh an sealbhóir sin i dteideal de réir théarmaí na ngeall a ghlacadh, a choinneáil nó creidmheas a ghlacadh ina leith más ina fhabhar a chinnfear na teagmhais is ábhar do na gill.
(3) I gcás nár mhó ná £100 a fuair, agus nach dócha gur mó ná £100 a gheobhaidh, soláthróir siamsaíochta dá dtagraítear i bhfo-alt (1) den alt seo aon mhí áirithe, agus gur fhruiligh sé an t-áitreabh ina raibh nó ina mbeidh an tsiamsaíocht, forléireofar an tagairt san fho-alt sin don airgead a fuarthas nó a gheofar i leith na siamsaíochta mar thagairt don airgead a bheidh dílseánach an áitribh sin tar éis a fháil i leith an fhruilithe.
(4) Aon airgead a gheofar ó dhíol earraí a dhíolfaidh club nó comhlacht daoine eile le haon duine dá chomhaltaí dlífear an oiread céanna cánach a íoc ina leith agus dá mba le daoine nár chomhaltaí a díoladh na hearraí.
(5) Ní bheidh cáin inmhuirir faoi fho-alt (1) den alt seo ar airgead a gheofar i leith díol earraí a sheachadfar, ná i leith soláthar seirbhísí a sholáthrófar, do dhaoine lasmuigh den Stát ná ar airgead a gheofar i leith dul isteach go dtí ócáid spóirt nó i leith fruiliú áitreabh le haghaidh ócáid spóirt.
Daoine freagracha.
48.—(1) Ach amháin mar a fhoráiltear a mhalairt leis an gCuid seo den Acht seo, is é an duine a bheidh freagrach agus faoi dhliteanas i leith cáin a íoc—
(a) i gcás earraí a dhíolfar—an díoltóir,
(b) i gcás earraí a fhruileofar—an duine ónar ghlac an fruilitheoir na hearraí ar fruiliú,
(c) i gcás soláthar seirbhísí—an soláthróir,
(d) i gcás geallta a ghlacadh a dhéanfar nó a chuirfear le sealbhóir ceadúnais gheallghlacadóra faoin Acht um Gheall-Chur, 1931—an sealbhóir sin,
(e) i gcás geallta a ghlacadh a chuirfear i ngeall trí shuimitheoir lena mbaineann ceadúnas faoi Acht na Suimitheoirí, 1929,—sealbhóir an cheadúnais,
(f) i gcás geallta a ghlacadh a chuirfear i ngeall i gcearrbhachas lena mbaineann ceadúnas faoi Chuid III de Acht um Chearrbhachas agus Crannchuir, 1956— sealbhóir an cheadúnais,
(g) maidir le ticéid nó cúpóin a eisiúint a eiseofar chun críche crannchuir lena mbaineann ceadúnas faoi Chuid IV den Acht um Chearrbhachas agus Crannchuir, 1956— sealbhóir an cheadúnais,
(h) i gcás táillí iontrála a ghlacadh maidir le crosfhocail, iomaíochtaí agus comórtais a thionscnófar trí mheán nuachtán agus foilseachán eile—an tionscnóir,
(i) i gcás siamsaíochtaí—i gcás an duine a sholáthróidh an tsiamsaíocht do fhruiliú an áitribh ina mbeidh an tsiamsaíocht agus nach mbeidh feidhm ag fo-alt (3) d'alt 47 den Acht seo, an duine a sholáthróidh an tsiamsaíocht agus, in aon chás eile, dílseánach an áitribh.
(2) (a) Ní bheidh cáin inmhuirir agus ní bheidh duine freagrach i gcáin ar an airgead a gheobhaidh sé maidir le haon ghníomhaíocht dhíolmhaithe.
(b) San fhomhír sin roimhe seo ciallaíonn “gníomhaíocht dhíolmhaithe” aon ghníomhaíocht a luaitear sa Chéad Sceideal a ghabhann leis an Acht seo nó a dhearbhaítear le hordú ón Aire Airgeadais a bheith, chun críocha an fho-ailt seo, díolmhaithe.
(3) (a) (i) Faoi réir fomhír (ii) den mhír seo, féadfaidh duine a dhíolfaidh earraí i gcúrsa gnó a ghlacadh dá rogha féin a bheith freagrach i gcáin ar an airgead a gheobhaidh sé maidir leis na gníomhaíochtaí dá mbeidh sé ag gabháil i gcás nach ndeachaigh an t-airgead sin in aon mhí áirithe, agus nach dócha dó dul in aon mhí áirithe, thar £250, agus mura nglacfaidh sé rogha amhlaidh agus faoi réir mhír (d) den fho-alt seo, ní bheidh cáin inmhuirir, agus ní bheidh sé freagrach i gcáin, ar an airgead sin.
(ii) Beidh feidhm ag fomhír (i) den mhír seo más rud é, agus amháin más rud é gur i leith earraí a dhíol a gheofar 90 faoin gcéad ar a laghad den airgead a gheofar.
(b) (i) Faoi réir fomhír (ii) den mhír seo féadfaidh duine a dhíolfaidh earraí i gcúrsa gnó, seachas duine lena mbaineann mír (a) den fho-alt seo, a ghlacadh dá rogha féin, a bheith freagrach i gcáin ar an airgead a gheobhaidh sé maidir leis na gníomhaíochtaí dá mbeidh sé ag gabháil i gcás nach ndeachaigh an t-airgead sin in aon mhí áirithe, agus nach dócha dó dul in aon mhí áirithe, thar £750, agus mura nglacfaidh sé rogha amhlaidh agus faoi réir mhír (e) den fho-alt seo, ní bheidh cáin inmhuirir, agus ní bheidh sé freagrach i gcáin, ar an airgead sin.
(ii) Beidh feidhm ag fomhír (i) den mhír seo más rud é, agus amháin más rud é, gur i leith earraí a dhíol a fuair an díoltóir ó dhuine a bheidh freagrach i gcáin maidir le díol na n-earraí sin aige a gheofar 90 faoin gcéad ar a laghad den airgead a gheofar.
(c) Féadfaidh duine ar bith, seachas duine lena mbaineann mír (a) nó mír (b) den fho-alt seo, a ghlacadh dá rogha féin a bheith freagrach i gcáin ar an airgead a gheobhaidh sé maidir leis na gníomhaíochtaí dá mbeidh sé ag gabháil i gcás nach ndeachaigh an t-airgead sin in aon mhí áirithe, agus nach dócha dó dul in aon mhí áirithe thar £100, agus mura nglacfaidh sé rogha amhlaidh agus faoi réir mhír (f) den fho-alt seo, ní bheidh cáin inmhuirir, agus ní bheidh sé freagrach i gcáin, ar an airgead sin.
(d) I gcás gan duine a bheith freagrach i gcáin de bhua mhír (a) den fho-alt seo agus gur mó ná £250 an t-airgead a gheobhaidh sé i ngach mí de dhá mhí as a chéile maidir leis na gníomhaíochtaí dá mbeidh sé ag gabháil, tiocfaidh sé chun bheith freagrach i gcáin díreach ar an dara mí a bheith caite.
(e) I gcás gan duine a bheith freagrach i gcáin de bhua mhír (b) den fho-alt seo agus gur mó ná £750 an t-airgead a gheobhaidh sé i ngach mí de dhá mhí as a chéile maidir leis na gníomhaíochtaí dá mbeidh sé ag gabháil, tiocfaidh sé chun bheith freagrach i gcáin díreach ar an dara mí a bheith caite.
(f) I gcás gan duine a bheith freagrach i gcáin de bhua mhír (c) den fho-alt seo agus gur mó ná £100 an t-airgead a gheobhaidh sé in aon mhí áirithe maidir leis na gníomhaíochtaí dá mbeidh sé ag gabháil, tiocfaidh sé chun bheith freagrach i gcáin ó thosach na míosa sin.
(4) Déanfar tagairt sa Chuid seo den Acht seo do dhaoine a bheith freagrach, agus déanfar freagracht maidir le cáin, a fhorléiriú trí thagairt do na forálacha sin roimhe seo den alt seo.
Clárú.
49.—(1) Bunóidh agus cothabhálfaidh na Coimisinéirí Ioncaim clár de dhaoine a fhéadfadh teacht chun bheith nó a bheidh freagrach i gcáin agus ceapfaidh siad uimhir chláraitheachta do gach duine a chlárófar agus cealóidh siad an uimhir sin mura dtiocfaidh an duine sin chun bheith nó má scoireann sé de bheith freagrach i gcáin.
(2) Gach duine a mbeidh, ar an lá ceaptha, aon ghníomhaíocht ar siúl aige a ndéanann alt 48 den Acht seo foráil i dtaobh freagrachta ina leith, nó a thosóidh nó a bheidh ar tí tosú, tar éis an lae cheaptha, ar aon ghníomhaíocht den sórt sin a bheith ar siúl aige féadfaidh sé, tar éis an lae cheaptha ach tráth nach luaithe ná mí sula dtosóidh sé ar an ngníomhaíocht iomchuí a bheith ar siúl aige, na sonraí a shonrófar sna rialacháin faoi alt 52 den Acht seo mar shonraí is gá le haghaidh clárú an duine sin a thabhairt i scríbhinn do na Coimisinéirí Ioncaim.
(3) Má tharlaíonn tar éis an lae cheaptha go mbeidh aon ghníomhaíocht den sórt a luaitear i bhfo-alt (2) den alt seo ar siúl ag duine agus nach mbeidh sé tar éis na sonraí a luaitear san fho-alt sin a thabhairt cheana féin déanfaidh sé amhlaidh laistigh den tréimhse naoi lá dar tosach an lá ceaptha nó an lá ina dhiaidh sin a thosóidh sé ar an ngníomhaíocht sin a bheith ar siúl aige.
(4) Ní chuirfidh fo-alt (3) den alt seo iallach ar dhuine ar bith sonraí a thabhairt i gcás lena mbaineann an tuairisc a luaitear i mír (a), i mír (b) nó i mír (c) d'fho-alt (3) d'alt 48 den Acht seo.
(5) San alt seo ciallaíonn “an lá ceaptha” an lá a cheapfaidh an tAire Airgeadais le hordú chun bheith ina lá ceaptha chun críocha an ailt seo.
(6) Aon duine cláraithe nach mbeidh tar éis rogha a ghlacadh faoi fho-alt (3) d'alt 48 den Acht seo measfar gur duine é nach bhfuil i dteideal rogha a ghlacadh amhlaidh.
Eisceacht i gcás airgead a gheofar ó dhaoine cláraithe i gcásanna áirithe.
50.—(1) (a) Ní mhuirearófar cáin ar airgead a gheofar ó dhuine cláraithe le haghaidh nó i leith earraí a dhíolfar leis nó a fhruileofar chuige ná le haghaidh nó i leith seirbhísí a sholáthrófar dó chun críocha gníomhaíochtaí a bhforáiltear le halt 48 den Acht seo gurb eisean an duine freagrach ina leith más rud é (agus amháin más rud é)—
(i) go mbeidh sé tar éis ráiteas i scríbhinn ag insint a uimhir chláraitheachta a thabhairt don duine óna ndearnadh na hearraí a cheannach nó a ghlacadh ar fruiliú nó a sholáthraigh na seirbhísí, agus
(ii) i gcás earraí a dhíol le duine, nó a fhruiliú chun duine, seachas duine is déileálaí sna hearraí sin, nach d'aon tuairisc acu sin atá leagtha amach sa Dara Sceideal a ghabhann leis an Acht seo na hearraí sin.
(b) Chun críocha na míre sin roimhe seo féadfar daoine cláraithe ag a mbeidh gnó ar siúl mar dhílseánaigh óstán agus bialann a áireamh ionann agus dá mba dhéileálaithe iad sna hearraí is gá le haghaidh a ngnó, ach ní bheidh feidhm ag an bhforáil seo—
(i) maidir le mótar-fheithiclí a bheidh ceaptha le haghaidh daoine a iompar de bhóthar nó
(ii) olaí hiodracarbóin le haghaidh úsáide tís nó iompair ar bhóithre.
(2) I gcás earraí a dhíol le duine cláraithe nó a fhruiliú chuige nó seirbhísí a sholáthar dó ag duine dá mbeidh sé tar éis ráiteas a thabhairt faoi fhomhír (i) de mhír (a) den fho-alt sin roimhe seo agus gurb amhlaidh do na cúinsí gurb inmhuirir cáin, cuirfidh sé é sin in iúl don duine sin.
Earraí a aistarraingt as stoc.
51.—(1) Aon duine a tharraingeoidh earraí as stoc le húsáid aige féin nó ag aon duine eile measfar, chun críocha na Coda seo den Acht seo, an duine sin a bheith, tríd sin, tar éis íocaíocht a fháil i leith na hearraí a dhíol ar an bpraghas mionreaca a bheidh á bhaint amach le linn na hearraí a tharraingt as stoc amhlaidh.
(2) Ní bheidh feidhm ag an bhfo-alt sin roimhe seo i gcás earraí a tharraingt amach nach earraí d'aon tuairisc acu sin a shonraítear sa Dara Sceideal a ghabhann leis an Acht seo más le haghaidh a ghnó féin amháin a bheidh na hearraí ag teastáil ón duine a tharraingeoidh amach iad.
Rialacháin.
52.—(1) Féadfaidh na Coimisinéirí Ioncaim cibé rialacháin a dhéanamh a mheasfaidh siad is gá d'fhonn éifeacht a thabhairt don Chuid seo den Acht seo agus chun a chumasú dóibh a bhfeidhmeanna faoin gCuid sin a chomhlíonadh agus, gan dochar do ghinearáltacht na méide sin roimhe seo, féadfaidh na rialacháin foráil a dhéanamh maidir le gach ní nó aon ní acu seo a leanas:
(a) sonraí a bheidh ag teastáil le haghaidh cláraitheachta agus an tslí ina ndéanfar agus ina gcealófar clárú,
(b) an tslí ina ndéanfar agus na tráthanna a dhéanfar an cháin a íoc agus a bhailiú (agus dearbhaítear leis seo go bhféadfaidh nós imeachta chun íoc agus bailiú a dhéanamh trí stampaí a ghreamófar de chártaí a bheith ar na nósanna imeachta chun íoc agus bailiú a dhéanamh),
(c) an tslí ina ngnóthófar cáin i gcásanna ina mainneofar í a íoc,
(d) daoine a bheidh freagrach i gcáin do choimeád cuntas agus taifead, agus caomhnú na ndoiciméad sin agus doiciméad tacaíochta,
(e) cibé eolas a thabhairt do na Coimisinéirí Ioncaim a theastóidh uathu chun dliteanas i leith cánach a fhionnadh,
(f) forchuntais, admhálacha, leabhair, taifid, cuntais agus doiciméid eile a thabhairt ar aird do dhaoine, agus a iniúchadh agus a thabhairt chun siúil ag daoine, a bheidh údaraithe ag na Coimisinéirí Ioncaim, d'fhonn deimhin a dhéanamh dóibh féin ar íocadh cáin go cuí,
(g) aisíoc cánach a íocadh leis na Coimisinéirí Ioncaim ag daoine cláraithe de bhreis ar an méid is gá de réir dlí,
(h) méideanna beaga cánach agus úis a mhaitheamh mar is rogha leis na Coimisinéirí Ioncaim,
(i) maitheamh nó aisíoc cánach is iníoctha ag geallghlacadóirí i leith geallta neamhnithe, geallta dobhailithe agus geallta a bheidh curtha le geallghlacadóirí eile,
(j) ábhair iarmartacha ar dhuine cláraithe d'fháil bháis nó ar é a theacht faoi aon éagumas,
(k) fógraí a sheirbheáil,
(l) na Coimisinéirí Ioncaim d'ainmniú oifigeach chun aon ghníomhartha a dhéanamh agus aon fheidhmeanna a chomhlíonadh a údaraítear do na Coimisinéirí Ioncaim leis an gCuid seo den Acht seo a dhéanamh nó a chomhlíonadh,
(m) glacadh le meastachán (cibé acu a bheidh siad nó nach mbeidh siad faoi réir a n-athbhreithnithe ina dhiaidh sin) ar láimhdeachas inchánach nuair nach mbeidh fáil éasca ar shonraí an airgid iarbhír a fuarthas,
(n) sonrú ar aon ní dá dtagraítear, sa Chéad Sceideal a ghabhann leis an Acht seo, mar ní a bheidh sonraithe le rialacháin faoin alt seo.
(2) Féadfaidh rialacháin faoin alt seo forálacha éagsúla a dhéanamh maidir le cásanna éagsúla agus féadfaidh siad go sonrach foráil a dhéanamh i dtaobh dealú idir aicmí éagsúla daoine lena mbainfidh an Chuid seo den Acht seo agus i dtaobh glacadh le nósanna imeachta éagsúla d'aicmí éagsúla den sórt sin.
(3) Gach rialachán a dhéanfar faoin alt seo leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus má dhéanann Dáil Éireann, laistigh den lá agus fiche a shuífidh Dáil Éireann tar éis an rialachán a leagan faoina bráid, rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.
An ráta cánach.
53.—(1) Faoi réir fo-alt (2) den alt seo, is é a bheidh sa cháin dó go leith faoin gcéad de láimhdeachas inchánach an duine fhreagraigh agus déanfar an méid cánach is inmhuirir gach mí a íoc tar éis deireadh na míosa de réir na rialachán faoin gCuid seo den Acht seo.
(2) Maidir le haon mhí áirithe—
(a) i gcás nach rachaidh an láimhdeachas inchánach thar £100, 5s. an cháin,
(b) i gcás ina rachaidh an láimhdeachas inchánach thar £100, 5s. an cháin is inmhuirir i leith an chéad £100,
(3) I gcás ina suífear chun sástachta na gCoimisinéirí Ioncaim—
(a) gurb é a bhí in aon chuid de láimhdeachas inchánach duine fhreagraigh in aon mhí áirithe airgead a íocadh faoi chonradh a rinneadh roimh an lú lá de Lúnasa, 1963, a dhéanann foráil i dtaobh díol nó fruiliú earraí nó soláthar seirbhísí ar phraghsanna nó éilimh a bhí socair roimh an lá sin, nó
(b) gurb é a bhí in aon chuid de láimhdeachas inchánach duine fhreagraigh i mí na Samhna, 1963, nó in aon mhí den cheithre mhí díreach i ndiaidh na míosa sin airgead a fuarthas i leith earraí a díoladh nó a fruilíodh nó i leith seribhísí a soláthraíodh roimh an lú lá de Lúnasa, 1963,
féadfaidh na Coimisinéirí Ioncaim an cháin a íocadh ar an gcuid sin a aisíoc nó, más rogha leo, a cheadú í a fhritháireamh i gcoinne na cánach is iníoctha in aon mhí áirithe.
(4) San alt seo ciallaíonn “láimhdeachas inchánach” an méid iomlán airgid a gheobhaidh an duine freagrach ar cuntas na ngníomhaíochtaí a mbeidh sé freagrach ina leith.
An cháin a bheidh dlite a mheas.
54.—(1) Má tharlaíonn ar ócáid ar bith go mainneoidh duine freagrach na sonraí is gá le haghaidh an méid cánach a bheidh dlite de a fhionnadh a thabhairt de réir na rialachán iomchuí, ansin, gan dochar d'aon bheart eile a fhéadfar a dhéanamh, féadfaidh na Coimisinéirí Ioncaim ar gach ócáid den sórt sin an méid cánach a bheidh dlite de a mheas agus fógra a sheirbheáil air i dtaobh na méide a bheidh measta.
(2) I gcás ina seirbheálfar fógra faoi fho-alt (1) den alt seo ar dhuine—
(a) féadfaidh an duine, má éilíonn sé nach duine freagrach é, trí fhógra i scríbhinn a thabharfar do na Coimisinéirí Ioncaim laistigh den tréimhse cheithre lá dhéag ó lá an fógra a sheirbheáil, a iarraidh go ndéanfaí an t-éileamh a tharchur chun na gCoimisinéirí Ioncaim le cinneadh agus is cinneadh críochnaitheach dochloíte a gcinneadh sin,
(b) ar an tréimhse sin a bheith caite, mura n-iarrfar aon éileamh den sórt sin a tharchur amhlaidh, nó, má iarrtar an t-éileamh sin a tharchur amhlaidh, ar na Coimisinéirí Speisialta Cánach Ioncaim do chinneadh in aghaidh an éilimh, beidh an cháin mheasta a shonrófar san fhógra inghnóthaithe sa tslí chéanna agus trí na himeachtaí céanna a bheadh sí dá mbeadh an duine sin tar éis sonraí a chur ar aghaidh de réir na rialachán iomchuí á thaispeáint go raibh an cháin mheasta sin dlite de,
(c) má thugann an duine na sonraí tráth ar bith tar éis an fógra a sheirbheáil agus go mbeidh cáin íoctha de réir na sonraí, maraon le haon ús agus costais faoina mbeifear tar éis dul i ndáil leis an mainneachtain, beidh an fógra arna urscaoileadh agus aisíocfar aon bharrachas a bheifear tar éis a íoc.
Ús.
55.—I gcás aon mhéid cánach a bheith dlite le híoc agus gan íoc, íocfaidh an duine freagrach ús simplí ar an méid sin, agus ríomhfar an t-ús sin ón dáta a tháinig an méid sin chun bheith dlite le h-íoc agus sin de réir ráta aon faoin gcéad in aghaidh gach míosa nó cuid de mhí a bheidh an méid gan íoc.
Cáin a ghnóthú.
1918, c. 40.
56.—(1) (a) Gan dochar d'aon mhodh gnóthaithe eile, beidh ag forálacha aon achtacháin a bhaineann le gnóthú cánach ioncaim agus ag forálacha aon rialach cúirte a bhaineann leis an gcéanna feidhm maidir le gnóthú aon chánach a bheidh dlite de réir na Coda seo den Acht seo agus na rialachán faoin gcéanna mar atá feidhm acu maidir le gnóthú cánach ioncaim.
(b) Go sonrach agus gan dochar do ghinearáltacht mhír (a) den fho-alt seo, feidhmíonn an mhír sin forálacha alt 162 den Income Tax Act, 1918, alt 7 den Acht Airgid, 1923, ailt 11 agus 38 den Acht Airgid, 1924, agus alt 54 den Acht Airgeadais, 1958.
(c) Maidir le forálacha a fheidhmítear leis an bhfo-alt seo beidh feidhm acu amhlaidh faoi réir aon mhodhnuithe a shonrófar le rialacháin faoi alt 52 den Acht seo.
(2) In imeachtaí a thionscnófar de bhua an ailt seo nó de bhua aon rialacháin faoin gCuid seo den Acht seo le haghaidh gnóthú aon mhéid cánach—
(a) beidh deimhniú arna shíniú ag oifigeach do na Coimisinéirí Ioncaim a dheimhneoidh go bhfuil méid sonraithe cánach dlite agus iníoctha ag an gcosantóir ina fhianaise, go dtí go gcruthófar a mhalairt, go bhfuil an méid sin dlite agus iníoctha amhlaidh, agus
(b) féadfar deimhniú a dheimhneoidh mar a dúradh agus a airbheartóidh a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim a thabhairt i bhfianaise gan chruthúnas agus measfar go dtí go gcruthófar a mhalairt, é a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim.
(3) Aon tagairt sna fo-ailt sin roimhe seo den alt seo do mhéid cánach folaíonn sí tagairt d'ús is iníoctha sa chás a bheidh i gceist faoi alt 55 den Acht seo.
(4) Faoi réir an ailt seo, beidh feidhm i gcás imeachtaí de bhua an ailt seo nó de bhua aon rialachán faoin gCuid seo den Acht seo ag rialacha na cúirte iomchuí is infheidhmithe de thuras na huaire maidir le himeachtaí sibhialta.
(5) I gcás ina bhfuil tagairt do thobhach faoi dheimhniú arna eisiúint faoi alt 7 den Acht Airgid, 1923, in ordú a rinneadh roimh dháta an Achta seo a rith faoi alt 12 den Acht Oifigeach Cúirte, 1945, forléireofar an tagairt sin mar thagairt a fholaíonn tagairt do thobhach faoi dheimhniú arna eisiúint faoin alt sin 7 arna leathnú leis an alt seo.
Pionóis.
1851, c. 93.
57.—(1) Aon duine a sháróidh fo-alt (2) d'alt 50 den Acht seo dlífear fíneáil fiche punt a chur air.
(2) Aon duine nach gcomhlíonfaidh fo-alt (3) d'alt 49 den Acht seo nó aon fhoráil áirithe de rialacháin faoin gCuid seo den Acht seo maidir le clárú, cuntais a choimeád, ráitis a thabhairt, nó doiciméid a thabhairt ar aird lena n-iniúchadh nó a thabhairt chun siúil dlífear pionós fiche punt a chur air, agus ina theannta sin, i gcás neamhchomhlíonadh leanúnaigh, pionós den mhéid céanna in aghaidh gach lae a leanfaidh an neamhchomhlíonadh.
(3) Más é a bheidh i nduine a luaitear san fho-alt sin roimhe seo comhlacht daoine, dlífear fiche punt de phionós ar leithligh a chur ar an rúnaí.
(4) Gan dochar d'aon mhodh gnóthaithe eile, féadfar imeachtaí a thionscnamh i leith na bpionós go léir faoin Acht seo agus na pionóis sin a ghnóthú, go hachomair, sa tslí chéanna agus a dhéanfaí in imeachtaí achomaire chun aon phionós faoi aon Acht maidir leis an mál a ghnóthú, agus, d'ainneoin fo-alt (4) d'alt 10 den Petty Sessions (Ireland) Act, 1851, féadfar imeachtaí achomaire faoin alt seo a thionscnamh laistigh de thrí bliana ón dáta a ndeachthas faoin bpionós.
(5) I gcás—
(a) nach gcomhlíonfaidh duine fo-alt (3) d'alt 49 den Acht seo nó aon fhoráil áirithe de rialacháin faoin gCuid seo den Acht seo á cheangal air aon ráiteas a thabhairt nó na doiciméid a thabhairt ar aird lena n-iniúchadh nó a cheadú iad a thabhairt chun siúil,
(b) go mbeidh ceangal ann comhlíonadh laistigh de thréimhse áirithe, agus
(c) go mbeidh an duine sin, ar feadh tréimhse breise dhá lá nó níos mó, gan na sonraí nó an ráiteas a thabhairt nó gan na doiciméid a thabhairt ar aird lena n-iniúchadh nó gan a cheadú na doiciméid a thabhairt chun siúil,
déanfar, chun críocha fo-alt (2) den alt seo, an neamhchomhlíonadh a áireamh mar neamhchomhlíonadh ag leanúint gach lá, seachas an chéad lá, den tréimhse breise.
(6) In imeachtaí chun pionós faoin alt seo a ghnóthú—
(a) beidh deimhniú arna shíniú ag oifigeach do na Coimisinéirí Ioncaim a dheimhneoidh gur iniúch sé taifid iomchuí na gCoimisinéirí Ioncaim agus go bhfeictear uathu nach ndearna an cosantóir ráiteas sonraithe a thabhairt i rith tréimhse sonraithe ina fhianaise, go dtí go gcruthófar a mhalairt, nach ndearna an cosantóir, i rith na tréimhse sin, an ráiteas sin a thabhairt,
(b) beidh deimhniú arna shíniú ag oifigeach do na Coimisinéirí Ioncaim a dheimhneoidh gur iniúch sé taifid iomchuí na gCoimisinéirí Ioncaim agus go bhfeictear uathu gur cuireadh doiciméad sonraithe go cuí chun an chosantóra lá sonraithe ina fhianaise, go dtí go gcruthófar a mhalairt, go bhfuair an duine sin an doiciméad sin sa ghnáth-chúrsa,
(c) aon deimhniú a dheimhneoidh mar a fhoráiltear i mír (a) nó i mír (b) den fho-alt seo agus a airbheartóidh a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim, féadfar é a thabhairt i bhfianaise gan chruthúnas agus measfar, go dtí go gcruthófar a mhalairt, é a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim.
(7) Faoi réir an ailt seo, beidh feidhm i gcás imeachtaí de bhun an ailt seo, ag rialacha na cúirte iomchuí is infheidhmithe de thuras na huaire maidir le himeachtaí sibhialta.
Tuairisceán, etc., calaoiseach.
58.—(1) Má thugann duine ar aird nó má thugann sé uaidh nó má sheolann nó má úsáideann sé ar shlí eile, go calaoiseach nó go faillíoch, chun críocha na Coda seo den Acht seo nó rialachán faoi, aon tuairisceán, cuntas, meastachán, ráiteas, eolas, leabhar, doiciméad, taifead nó dearbhú a bheidh mícheart dlífear, faoi réir fo-alt (2) den alt seo, pionós mar a leanas a chur air—
(a) céad punt, agus
(b) an difríocht nó, i gcás calaoise, dhá oiread na difríochta, a bheidh idir an méid cánach a d'íoc an duine sin in aghaidh na tréimhse a bheidh i gceist agus an méid cánach ab iníoctha go cuí ag an duine sin dá mba rud é go raibh an tuairisceán, an cuntas, an meastachán, an ráiteas, an t-eolas, an leabhar, an doiciméad, an taifead nó an dearbhú sin ceart.
(2) Más é a bheidh i nduine a luaitear san fho-alt sin roimhe seo comhlacht daoine—
(a) forléireofar an tagairt atá i mír (a) den fho-alt sin do chéad punt mar thagairt do chúig céad punt, nó, i gcás calaoise, do mhíle punt, agus
(b) dlífear céad punt, nó i gcás calaoise, dhá chéad punt, de phionós ar leithligh a chur ar an rúnaí.
(3) I gcás duine do dhéanamh nó do chur isteach, gan chalaois gan fhaillí, aon tuairisceán, cuntas, meastachán, ráiteas, eolas, leabhar, doiciméad, taifead nó dearbhú den sórt a luaitear i bhfo-alt (1) den alt seo agus go dtiocfaidh sé faoina iúl (nó, má bhíonn sé tar éis bháis, faoi iúl a ionadaithe pearsanta) go raibh sé neamhcheart, ansin, mura gceartaítear an earráid gan mhoill neamhréasúnach, measfar chun críocha an ailt seo gur go faillíoch a rinne sé nó a chuir sé isteach an tuairisceán, an meastachán, an ráiteas, an t-eolas, an doiciméad, an leabhar, an taifead nó an dearbhú sin.
(4) Má dhéanann duine, i gcás ina dtabharfaidh sé le fios gur duine cláraithe é nó ina n-úsáidfidh sé uimhir chláraitheachta, soláthar earraí a fháil dó féin nó seirbhísí a sholáthar dó féin i gcúinsí inar inmhuirir cáin agus nach gcuirfidh sé in iúl don díoltóir nó don soláthróir gurb inmhuirir an cháin, dlífear pionós cúig chéad punt a chur air, agus, ina theannta sin, dlífear go n-íocfaidh sé leis na Coimisinéirí Ioncaim méid aon chánach nach mbeidh íoctha ag an díoltóir nó an soláthróir.
(5) D'ainneoin aon ní in alt 59 den Acht seo, ní bheidh imeachtaí chun aon phionós faoin alt seo a ghnóthú míthráthach mar gheall ar iad a thosú tar éis an ama a cheadaítear leis an alt sin 59.
(6) Chun críocha an ailt seo, aon tuairisceán, cuntas, meastachán, ráiteas, eolas, leabhar, doiciméad nó dearbhú a bheifear tar éis a chur isteach thar ceann duine measfar gurb é an duine sin a chuir isteach é mura gcruthóidh sé gur gan toiliú uaidh agus gan fhios dó a cuireadh isteach é.
(7) Folaíonn aon tagairt sna fo-ailt sin roimhe seo den alt seo do mhéid cánach tagairt d'ús is iníoctha sa chás sin faoi alt 55 den Acht seo.
Teorainneacha ama.
59.—(1) Faoi réir fo-alt (3) den alt seo agus fo-alt (5) d'alt 58 den Acht seo, féadfar imeachtaí chun aon phionóis faoin gCuid seo den Acht seo a ghnóthú a thionscnamh tráth ar bith laistigh de shé bliana tar éis an dáta a ndeachthas faoi.
(2) I gcás duine ar bith a chuaigh faoi aon phionós a bheith tar éis bháis, ansin, aon imeachtaí faoin gCuid seo den Acht seo a tionscnaíodh nó a fhéadfaí a thionscnamh ina choinne féadfar leanúint díobh nó iad a thionscnamh i gcoinne a sheiceadóra nó a riarthóra, de réir mar a bheidh, agus aon phionós a dhámhfar in imeachtaí a leanfar díobh nó a thionscnófar amhlaidh is fiach é a bheidh dlite óna eastát agus iníoctha as.
(3) Maidir le himeachtaí a thionscnófar de bhua fo-alt (2) den alt seo, beidh éifeacht ag fo-alt (1) den alt seo, ionann agus dá ndéanfaí “tráth nach déanaí ná trí bliana tar éis deireadh na bliana a fuair an duine éagtha bás i gcás inar sa bhliain sin a rinneadh deonú na probháide nó na litreacha riaracháin agus tráth ar bith nach déanaí ná dhá bhliain tar éis deireadh na bliana a rinneadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha sin roimhe seo den fho-alt seo faoi réir an choinníll go bhféadfar, i gcás an seiceadóir nó an riarthóir do thaisceadh mionnscríbhinn cheartúcháin chun críche measúnachta dleacht eastáit tar éis na bliana a fuair an duine éagtha bás, na himeachtaí a thionscnamh tráth ar bith roimh dheireadh an dá bhliain díreach i ndiaidh deireadh na bliana a taisceadh an mhionnscríbhinn cheartúcháin” a chur in ionad “tráth ar bith laistigh de shé bliana tar éis an dáta a ndeachtas faoi.”
Pionós mar gheall ar chabhrú le tuairisceáin neamhchearta, etc., a thabhairt.
60.—Aon duine a chabhróidh nó a aslóidh, chun aon chríocha cánach, le déanamh nó le seachadadh aon tuairisceáin, nó cuntais, nó ráitis nó dearbhaithe is eol dó a bheith neamhcheart dlífear fíneáil £500 a chur air.
Imeachtaí san Ard-Chúirt i leith pionós.
61.—(1) Gan dochar d'aon mhodh eile chun pionós faoin gCuid seo den Acht seo a ghnóthú, féadfaidh oifigeach do na Coimisinéirí Ioncaim, a bheidh údaraithe acu chun críocha an fho-ailt seo, agra a dhéanamh ina ainm féin trí imeachtaí sibhialta chun an pionós a ghnóthú san Ard-Chúirt mar shuim leachtaithe agus beidh feidhm dá réir sin ag alt 94 den Acht Cúirteanna Breithiúnais, 1924.
(2) Má éagann oifigeach a bheidh tar éis imeachtaí de bhun an ailt seo a thionscnamh nó a bheidh tar éis leanúint de na himeachtaí de bhua an fho-ailt seo, nó má scoireann sé ar shlí eile ar chúis ar bith de bheith ina oifigeach údaraithe chun críocha fo-alt (1) den alt seo—
(a) beidh deireadh le ceart an oifigigh sin chun leanúint de na himeachtaí agus dílseoidh an ceart chun leanúint díobh do cibé oifigeach eile a bheidh údaraithe amhlaidh agus a ainmneoidh na Coimisinéirí Ioncaim,
(b) i gcás ina n-ainmneofar an t-oifigeach eile sin faoi mhír (a) den fho-alt seo, beidh teideal aige dá réir sin é a chur mar pháirtí sna himeachtaí in ionad an oifigigh chéadluaite, agus
(c) i gcás ina gcuirfear oifigeach in ionad oifigigh eile amhlaidh, tabharfaidh sé fógra i scríbhinn don chosantóir i dtaobh an chur in ionad.
(3) In imeachtaí de bhun an ailt seo beidh deimhniú arna shíniú ag Coimisinéir Ioncaim ag deimhniú na bhfíoras seo a leanas, eadhon, gurb oifigeach do na Coimisinéirí Ioncaim duine áirithe agus go bhfuil sé údaraithe acu chun críocha fo-alt (1) den alt seo, ina fhianaise, go dtí go gcruthófar a mhalairt, ar na fíorais sin.
(4) In imeachtaí de bhun an ailt seo, beidh deimhniú arna shíniú ag Coimisinéirí Ioncaim ag deimhniú na bhfíoras seo a leanas, eadhon, gur scoir an gearánaí de bheith ina oifigeach do na Coimisinéirí Ioncaim a d'údaraigh siad chun críocha fo-alt (1) den alt seo, gurb oifigeach do na Coimisinéirí Ioncaim duine eile, go bhfuil an duine eile sin údaraithe acu chun críocha fo-alt (1) den alt seo agus go bhfuil sé ainmnithe acu maidir leis na himeachtaí, chun críocha fo-alt (2) den alt seo, ina fhianaise go 1 tí go gcruthófar a mhalairt, ar na fíorais sin.
(5) In imeachtaí de bhun an ailt seo féadfar deimhniú ag deimhniú na bhfíoras dá dtagraítear i bhfo-alt (3) nó (4) den alt seo agus a airbheartóidh a bheith sínithe ag Coimisinéir Ioncaim a thabhairt i bhfianaise gan chruthúnas, agus measfar, go dtí go gcruthófar a mhalairt, é a bheith sínithe amhlaidh.
(6) Faoi réir an ailt seo, beidh feidhm, i gcás imeachtaí de bhun an ailt seo, ag na rialacha den Ard-Chúirt is infheidhmithe de thuras na huaire maidir le himeachtaí sibhialta.
Feidhm a bheith ag alt 222 den Income Tax Act, 1918.
62.—Beidh feidhm ag forálacha alt 222 den Income Tax Act, 1918, maidir le haon phionós faoina rachfar faoin gCuid seo den Acht seo.
Gníomhaire, etc., a chur in ionad duine nach bhfuil cónaí air sa Stát.
63.—I gcás gan cónaí sa Stát a bheith ar dhuine atá freagrach i leith aon chánach nó ar a bhforchuirtear aon dualgais leis an gCuid seo den Acht seo nó le rialacháin fúithi, féadfaidh na Coimisinéirí Ioncaim, trí fhógra i scríbhinn a sheirbheálfar ar aon ghníomhaire, bainisteoir nó factóir ar a mbeidh cónaí sa Stát agus a ghníomhaigh thar ceann an duine sin sna hábhair ar faoina dtreoir a bheidh an duine sin freagrach nó na dualgais sin forchurtha air, a ordú go gcuirfear eisean in ionad an duine sin mar an duine a bheidh freagrach i leith na cánach nó go mbeidh sé faoi oibleagáid na dualgais sin nó aon cheann acu a chomhlíonadh agus, ar an ordú sin a bheith seirbheáilte, beidh sé arna chur in ionad dá réir sin agus beidh sé faoi réir na bpionós céanna agus bheadh dá mba é an duine é a bheidh freagrach i leith na cánach nó ar a mbeidh na dualgais sin forchurtha.
Cáin a mhuirearú ar earraí allmhairithe.
1876, c. 36.
64.—(1) Ní bheidh feidhm ag ailt 48 go 63 den Acht seo i gcás cáin a bhforáiltear ina leith le mír (b) d'fho-alt (1) d'alt 47 den Acht seo agus, faoi réir fo-alt (2) den alt seo, muirearófar an cháin sin ar gach earra a allmhaireofar an lú lá de Shamhain, 1963, nó dá éis, de réir dó go leith faoin gcéad de luach an earra.
(2) Ní dhéanfar cáin mar a luaitear anseo roimhe seo a mhuirearú ar na nithe seo:
(a) ainmhithe beo,
(b) cré, clocha, gairbhéal, gaineamh nó stroighin,
(c) síolta, leasacháin agus beatha ainmhithe,
(d) earra a luaitear sa Dara Sceideal a ghabhann leis an Acht seo agus a allmhaireoidh duine cláraithe is déileálaí sna hearraí sin mar stoc dá ghnó,
(e) earra, nach earra a luaitear sa Dara Sceideal a ghabhann leis an Acht seo, a allmhaireofar—
(i) mar stoc dá ghnó,
(ii) mar ábhair le haghaidh monaraithe,
(iii) mar throscán, feistis, fearais oifige, gléasra nó trealamh dá ghnó,
ag duine cláraithe,
(f) aon earra a mbeidh dearbhaithe ag an Aire Airgeadais le hordú gur earra é nach inmhuirir cáin air nuair a allmhairítear isteach sa Stát é.
(3) Faoi réir na bhforálacha sin roimhe seo den alt seo, beidh feidhm ag forálacha an Customs Consolidation Act, 1876, agus ag na hachtacháin a leasaíonn an tAcht sin agus ag achtacháin eile a bhaineann le Custaim, maidir le cáin dá dtagraítear san alt seo ionann is dá mba dhleacht chustam é.
(4) Chun críocha an ailt seo is é luach earra an luach mar mhínítear in alt 15 den Acht Airgeadais, 1952, agus sa Tríú Sceideal a ghabhann leis an Acht sin, arna mhéadú méid aon dleacht chustam is iníoctha air.
Achtanna áirithe a leathnú.
1890, c. 21.
65.—(1) Leasaítear leis seo alt 1 den Acht um Bhailiú Shealadach Cánach, 1927, trí “agus cáin láimhdeachais freisin” a chur isteach roimh “ach ní fholuíonn sé aon cháin ná diúité eile”.
(2) Leasaítear leis seo alt 1 den Acht d'Fhorchur Dleacht, 1957, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (g):
“(gg) cáin láimhdeachais a fhoirceannadh nó a athrú ar aon mhodh nó slí ar bith agus amhail ó lá sonraithe;”
ach ní dhéanfar aon ordú faoin Acht sin d'fhonn ráta na cánach a mhéadú ná d'fhonn na haicmí gníomhaíochtaí nó earraí a leathnú ar inmhuirir cáin ina leith de thuras na huaire.
(3) Leasaítear leis seo alt 39 den Inland Revenue Regulation Act, 1890, trí “turnover tax” a chur isteach roimh “stamp duties”.
Cáin a bhailiú.
66.—Is leis an Ard-Bhailitheoir a íocfar cáin láimhdeachais agus is é a dhéanfaidh cáin láimhdeachais a bhailiú agus a thobhach.
CUID VII.
Cumainn Thionscail agus Choigiltis: Cáin Ioncaim agus Cáin Bhrabús Corparáide.
Léiriú (Cuid VII).
67.—Sa Chuid seo den Acht seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “liúntas caipitiúil” aon liúntas, seachas liúntas a bheidh le déanamh agus brabúis nó gnóchan á ríomh, faoi Riail 6 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D, alt 5 nó alt 6 den Acht Airgeadais, 1946, Cuid V den Acht Airgeadais, 1956, Cuid IV den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, Cuid V den Acht Airgeadais, 1957, nó Cuid V nó alt 74 den Acht Airgeadais, 1959;
ciallaíonn “ús iasachta”, maidir le cumann, aon ús is iníoctha ag an gcumann maidir le haon mhorgáiste, iasacht, stoc iasachta, nó éarlais;
ciallaíonn “scair-ús”, maidir le cumann, aon ús, díbhinn, bónas, nó suim eile is iníoctha le scairshealbhóir de chuid an chumainn faoi threoir méid a shealbháin i scair-chaipiteal an chomhlachta;
ciallaíonn “cumann” cumann arna chlárú faoi Achtanna na gCumann Tionscail agus Soláthair, 1893 go 1936, agus folaíonn tagairtí do scair-ús nó ús iasachta a íoc tagairtí do chreidiúnú úis den sórt sin.
Suimeanna áirithe a asbhaint mar chaiteachais, etc.
1918, c. 40.
68.—(1) Dearbhaítear leis seo go mbeidh, nuair a bheidh brabúis nó gnóchan cumainn á ríomh chun críocha Cás I de Sceideal D nó de Riail 4 de na Rialacha is infheidhmithe maidir le Cás III den Sceideal sin, suimeanna ar bith le hasbhaint mar chaiteachais, ar suimeanna iad—
(a) arb éard iad lascaine, aisíoc, díbhinn nó bónas a dheonaigh an cumann do chomhaltaí dá chuid nó do dhaoine eile i leith méideanna a íocadh nó is iníoctha acu nó leo i dtaobh a n-idirbheartanna leis an gcumann ar idirbheartanna iad a chuirtear i gcuntas sa ríomh sin, agus
(b) a áirítear faoi threoir na méideanna sin nó méadúlacht na n-idirbheartanna sin agus ní faoi réir méid aon scaire nó úis i gcaipiteal an chumainn.
(2) Cumann arb é a ghnó go formhór infheistíochtaí a dhéanamh, agus ar uaidh sin a gheibhtear an phríomh-chuid dá ioncam, beidh sé i dteideal faoisimh faoi alt 33 den Income Tax Act, 1918, sa slí chéanna agus an oiread céanna agus dá mba ghnó comhlachta gnó an chumainn.
(3) I gcás aon bhrabúis nó gnóchan le cumann nach mbeadh inmhuirir i leith cánach mura mbeadh fo-alt (4) d'alt 39 den Income Tax Act, 1918, a aisghairm leis an Acht seo a bheith inmhuirir amhlaidh de bhua na haisghairme sin agus gur gá ríomh brabús nó gnóchain a dhéanamh faoi threoir aon bhliana nó tréimhse seachas an bhliain mheasúnachta, déanfar an ríomh don bhliain nó don tréimhse sin de réir forálacha na Coda seo den Acht seo d'ainneoin nach raibh na forálacha sin i bhfeidhm sa bhliain nó sa tréimhse sin nó i gcuid éigin den bhliain nó den tréimhse sin.
(4) (a) Más rud é go raibh, sa bhliain 1962-63, cumann i dteideal díolúine ó cháin i leith brabús trádála a bhí á seoladh aige—
(i) ní thabharfar anonn ón mbliain 1962-63 aon liúntas caipitiúil i leith aon mhaoine a úsáideadh le haghaidh na trádála, agus
(ii) ní thabharfar anonn faoi alt 14 den Acht Airgid, 1929, aon chaillteanas, nó cuid de chaillteanas, faoina ndeachthas roimh an 6ú lá d'Aibreán, 1963.
(b) I gcás ina bhféadfaí liúntas bliantúil, liúntas cothromaíochta nó muirear cothromaíochta i leith caiteachais chaipitiúil ar dhéanamh foirgnimh nó déanmhais a thabhairt do chumann nó a ghearradh ar chumann, in aghaidh na bliana 1962-63 nó aon bhliana measúnachta roimhe sin, faoi Chuid V den Acht Airgeadais, 1959, mura mbeadh an chúinse go raibh an cumann díolmhaithe ó cháin faoi Sceideal D, déanfar aon liúntas bliantúil, liúntas cothromaíochta nó muirear cothromaíochta a bheidh le tabhairt nó le gearradh i leith an chaiteachais faoin gCuid sin V in aghaidh na bliana 1963-64 nó bliana measúnachta ina dhiaidh sin a ríomh ionann is dá mbeifí tar éis gach liúntas bliantúil, liúntas cothromaíochta agus muirear cothromaíochta a fhéadfaí a thabhairt nó a ghearradh a thabhairt nó a ghearradh mar a dúradh;
Ar choinníoll nach ndéanfaidh aon ní sa mhír seo difear d'fhorálacha fo-alt (5) d'alt 26 den Acht Airgeadais, 1959.
(c) I gcás ina bhféadfaí liúntas bliantúil i leith caiteachais chaipitiúil ag ceannach ceart paitinne a thabhairt do chumann nó i leith cumainn, in aghaidh na bliana 1962-63 nó aon bhliana measúnachta roimhe sin, faoi Chuid V den Acht Airgeadais, 1959, mura mbeadh an chúinse go raibh an cumann díolmhaithe ó cháin faoi Sceideal D, ansin i gcás an méid den chaiteachas a bheidh fágtha gan liúntas a bheith tugtha ina leith (de réir bhrí alt 48 den Acht sin), déanfar, maidir le haon liúntas cothromaíochta nó muirear cothromaíochta faoin gCuid sin V a bheidh le tabhairt don chumann nó le gearradh ar an gcumann i leith an chaiteachais in aghaidh na bliana 1963-64 nó bliana measúnachta ina dhiaidh sin, é a ríomh ionann agus dá mbeifí tar éis gach liúntas bliantúil a thabhairt a fhéadfaí a thabhairt mar a dúradh.
(5) I gcás ina dtarlóidh, de bhua fo-alt (4) d'alt 39 den Income Tax Act, 1918, a aisghairm leis an Acht seo, go mbeidh scortha ag aon bhrabúis nó ioncam de chuid cumainn a ráineoidh sa bhliain 1963-64, de bheith díolmhaithe ó cháin ioncaim is inmhuirir trí asbhaint agus nach mbeidh an cháin bainte as an gcéanna nó, ar í a bheith bainte as an gcéanna, go mbeidh an cháin aisíoctha roimh dháta an Achta seo a rith, féadfar measúnacht a dhéanamh ar an gcumann faoi Chás VI de Sceideal D ionann agus dá mba ghnóchan bliantúil nó brabúis bhliantúla is inmhuirir faoin gCás sin na sochair nó an t-ioncam.
Asbhaintí a lamháil i leith ús iasachta, etc.
69.—(1) D'ainneoin aon ní i mír (b) den choinníoll a ghabhann le fo-alt (2) d'alt 53 den Finance Act, 1920, lamhálfar asbhaintí i leith scair-úis agus ús iasachta, le héifeacht amhail ar an lú lá d'Eanáir, 1963, agus ón lá sin amach, agus brabúis chumainn á ríomh chun críocha cánach brabús corparáide.
(2) D'fhonn éifeacht a thabhairt d'fho-alt (1) den alt seo, d'fho-alt (5) d'alt 70 den Acht seo agus don aisghairm a dhéantar leis an Acht seo ar chuid de mhír (h) den choinníoll a ghabhann le fo-alt (2) d'alt 53 den Finance Act, 1920, agus d'alt 53 den Finance Act, 1921, i gcás cuid den tréimhse chuntasaíochta a bheith roimh thosach, agus cuid di a bheith i ndiaidh thosach, an lú lá d'Eanáir, 1963, beidh feidhm ag na forálacha seo a leanas:
(a) déanfar brabúis na tréimhse cuntasaíochta a ríomh ar dtús ionann agus dá mba nár ritheadh an tAcht seo agus glacfar gurb iad na brabúis is inchurtha i leith na coda den tréimhse chuntasaíochta roimh an 1ú lá d'Eanáir, 1963, an tsuim a mbeidh idir í agus brabúis na tréimhse cuntasaíochta arna ríomh mar a dúradh an chomhréir chéanna a bheidh idir fad na coda sin agus fad na tréimhse cuntasaíochta;
(b) déanfar brabúis na tréimhse cuntasaíochta a ríomh ansin ionann agus dá mbeadh éifeacht ag fo-alt (1) den alt seo agus ag fo-alt (5) den alt sin 70 agus ag an aisghairm sin maidir le hiomlán aon tréimhse cuntasaíochta dar chríoch an 1ú lá d'Eanáir, 1963, nó dáta dá éis, agus glacfar gurb iad na brabúis is inchurtha i leith na coda den tréimhse chuntasaíochta tar éis an 31ú lá de Nollaig, 1962, an tsuim a mbeidh idir í agus brabúis na tréimhse cuntasaíochta arna ríomh mar a dúradh an chomhréir chéanna a bheidh idir fad na coda sin agus fad na tréimhse cuntasaíochta, agus
(c) chun críocha cánach brabús corparáide gheofar amach brabúis na tréimhse cuntasaíochta trí chomhshuimiú a dhéanamh ar na suimeanna a nglacfar faoi na míreanna sin roimhe seo gurb iad na brabúis iad is inchurtha faoi seach i leith na gcodanna den tréimhse chuntasaíochta roimh an 1ú lá d'Eanáir, 1963, agus tar éis an 31ú lá de Nollaig, 1962.
Brabúis nó caillteanais is inchurtha i leith idirbheartanna áirithe a fhágáil as áireamh.
70.—(1) San alt seo—
ciallaíonn “cumann talmhaíochta” cumann—
(a) a gcomhlíontar an dá choinníoll seo a leanas ina leith:
(i) nach lú ná caoga líon comhaltaí an chumainn,
(ii) gur daoine iad comhaltaí uile nó tromlach comhaltaí, an chumainn a bhíonn ag gabháil go formhór do thalmhaíocht agus a fhaigheann an chuid is mó dá n-ioncam ó thalmhaíocht, nó
(b) lena mbaineann deimhniú faoi mhír (a) d'fho-alt (2) den alt seo;
ciallaíonn “cumann iascaigh” cumann—
(a) a gcomhlíontar an dá choinníoll seo a leanas ina leith:
(i) nach lú ná fiche líon comhaltaí an chumainn,
(ii) gur daoine iad comhaltaí uile, nó tromlach comhaltaí, an chumainn a bhíonn ag gabháil go formhór d'iascach agus a fhaigheann an chuid is mó dá n-ioncam ó iascaireacht, nó
(b) lena mbaineann deimhniú faoi mhír (b) d'fho-alt (2) den alt seo;
ciallaíonn “idirbheartanna díolmhaithe”—
(a) maidir le cumann talmhaíochta, idirbheartanna d'aon aicme de na haicmí idirbheartanna seo a leanas:
(i) bainne, uachtar, im, cáis, uibheacha, eallach, feoil nó earraí sonraithe a dhíol ar mór-reic,
(ii) síolta, leasacháin nó earraí eile, ar earraí sonraithe iad a bhaineann nó a ghabhann le táirgeadh talmhaíochta, a dhíol ar mionreic,
(iii) ceantáil beodhíle, inseamnú saorga ainmhithe nó soláthar seirbhísí sonracha, agus
(b) maidir le cumann iascaigh, idirbheartanna d'aon aicme de na haicmí idirbheartanna seo a leanas:
(i) iasc úr nó iasc próisithe a dhíol ar mór-reic,
(ii) ceantáil nó iompar éisc,
(iii) díol earraí a úsáidtear chun iasc a ghabháil nó díol earraí sonraithe;
ciallaíonn “díol ar mór-reic” earraí d'aon aicme a dhíol le duine a sheolann trádáil ag díol earraí den aicme sin nó a úsáideann earraí den aicme sin chun críocha trádála a sheolann sé,
(2) (a) Féadfaidh an tAire Airgeadais, ar mholadh an Aire Talmhaíochta, deimhniú a thabhairt a chuirfidh i dteideal do chumann go n-áireofaí é, chun críocha an ailt seo, mar chumann talmhaíochta d'ainneoin—
(i) gur lú ná caoga líon comhaltaí an chumainn, nó
(ii) nach daoine den sórt a thuairiscítear i bhfomhír (ii) de mhír (a) den mhíniú ar “cumann talmhaíochta” atá san fho-alt sin roimhe seo tromlach chomhaltaí an chumainn.
(b) Féadfaidh an tAire Airgeadais, ar mholadh an Aire Tailte, deimhniú a thabhairt a chuirfidh i dteideal do chumann go n-áireofaí é, chun críocha an ailt seo, mar chumann iascaigh d'ainneoin—
(i) gur lú ná fiche líon comhaltaí an chumainn, nó
(ii) nach daoine den sórt a thuairiscítear i bhfomhír (ii) de mhír (a) den mhíniú ar “cumann iascaigh” atá san fho-alt sin roimhe seo tromlach chomhaltaí an chumainn.
(c) I mír (a) den mhíniú ar “idirbheartanna díolmhaithe” atá san fho-alt sin roimhe seo ciallaíonn “sonraithe” sonraithe i ndeimhniú arna thabhairt ag an Aire Airgeadais ar mholadh an Aire Talmhaíochta agus i mír (b) den mhíniú sin ciallaíonn “sonraithe” sonraithe i ndeimhniú arna thabhairt ag an Aire Airgeadais ar mholadh an Aire Tailte.
(d) Maidir le deimhniú faoi mhír (a), (b) nó (c) den fho-alt seo:
(i) beidh éifeacht aige amhail ó cibé dáta, roimh nó tar éis an dáta ar a dtabharfar é, a bheidh luaite ann,
(ii) foilseofar é san Iris Oifigiúil a luaithe is féidir tar éis é a thabhairt, agus
(iii) féadfaidh an tAire Airgeadais é a chúlghairm tráth ar bith.
(e) I gcás deimhniú a chúlghairm faoin mír sin roimhe seo, foilseofar fógra i dtaobh na cúlghairme a luaithe is féidir san Iris Oifigiúil.
(3) Más rud é, i gcás trádáil a bhí á seoladh ag cumann, go mbeidh idirbheartanna díolmhaithe ar áireamh na n-idirbheartanna in aon bhliain nó tréimhse a ndéanfar suas cuntais an chumainn ina haghaidh, is bliain nó tréimhse arbh chumann talmhaíochta nó cumann iascaigh an cumann ar a feadh, fágfar, chun críocha uile na nAchtanna Cánach Ioncaim, gan áireamh an oiread de bhrabúis nó de ghnóchan nó de chaillteanas (de réir mar a bheidh) na bliana nó na tréimhse sin (arna ríomh de réir na bhforálacha, seachas an t-alt seo, is infheidhmithe maidir le Cás I de Sceideal D) agus is inchurtha i leith na n-idirbheartanna díolmhaithe.
(4) Maidir le haon trádáil, áireofar gurb é méid de na brabúis den ghnóchan nó den chaillteanas is inchurtha i leith idirbheartanna díolmhaithe aon bhliana nó tréimhse an méid a mbeidh idir é agus méid iomlán na mbrabús nó an ghnóchain nó, de réir mar a bheidh, méid iomlán an chaillteanais, in aghaidh na bliana nó na tréimhse an chomhréir chéanna a bheidh idir comhshuim na méideanna ab infhaighte ag an gcumann, de bhua na n-idirbheartanna sin, ó dhíol earraí nó ó sholáthar seirbhísí agus comhshuim na méideanna uile ab infhaighte ag an gcumann, de bhua idirbheartanna sa bhliain nó sa tréimhse ó dhíol earraí nó ó sholáthar seirbhísí,
(5) (a) Más rud é, i gcás trádáil a bhí á seoladh ag cumann, go mbeidh cionúireacht de bhrabúis nó de ghnóchan nó de chaillteanas aon bhliana nó tréimhse nach n-áireofar chun críocha uile na nAchtanna Cánach Ioncaim faoi na forálacha roimhe seo den Acht seo, fágfar, chun críocha uile na n-achtachán a bhaineann le cáin bhrabús corparáide, gan áireamh an chionúireacht chéanna de bhrabúis iomchuí nó, de réir mar a bheidh, de chaillteanas iomchuí, na bliana nó na tréimhse.
(b) Chun críocha mhír (a) den fho-alt seo measfar gurb é méid na mbrabús iomchuí nó an chaillteanais iomchuí in aghaidh bliana nó tréimhse ar bith, i gcás inarb éard é gnó an chumainn go hiomlán seoladh na trádála lena mbaineann brabúis nó, de réir mar a bheidh, caillteanas an chumainn in aghaidh na bliana nó na tréimhse arna ríomh de réir na n-achtachán, seachas an t-alt seo, a bhaineann le cáin bhrabús corparáide agus, in aon chás eile, suim arbh í méid brabús nó, de réir mar a bheidh, caillteanais an chumainn í in aghaidh na bliana nó na tréimhse arna ríomh mar a dúradh dá mba é a bhí ina ghnó go hiomlán seoladh na trádála lena mbaineann.
(6) I gcás ina mbeidh aon liúntais chaipitiúla nó aon mhuirir chothromaíochta faoi Chuid V den Acht Airgeadais, 1959, le déanamh in aghaidh aon bhliana measúnachta agus cáin ioncaim á muirearú ar bhrabúis nó ar ghnóchan trádála a bhí á seoladh ag cumann agus go bhfágfar faoin alt seo gan áireamh cionúireacht de bhrabúis nó de ghnóchan nó, de réir mar a bheidh, de chaillteanas na bonn-tréimhse, laghdófar go comhréireach méid na liúntas nó méid na muirear a dhéanfaí, mura mbeadh an fo-alt seo.
San fho-alt seo—
(a) ní fholaíonn an tagairt do liúntais chaipitiúla a bheidh le déanamh in aghaidh aon bhliana measúnachta tagairt do mhéid ar bith a tugadh anall ó aon bhliain roimhe sin,
(b) ciallaíonn “bonn-tréimhse”, maidir le bliain mheasúnachta, an tréimhse ar ar a brabúis nó a gnóchan a bheidh cáin ioncaim na bliana sin le ríomh go críochnaitheach faoi Chás I de Sceideal D i leith na trádála a bheidh i gceist nó, más rud é, de bhua aon Achta, go mbeidh sé le glacadh gurb iad brabúis nó gnóchan na tréimhse sin brabúis nó gnóchan aon tréimhse eile, an tréimhse eile sin.
(7) Chun críocha uile Chuid III den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, fágfar gan áireamh na méideanna uile is infhaighte ag cumann talmhaíochta nó ag cumann iascaigh as díol earraí, ar méideanna iad is infhaighte amhlaidh de bhua idirbheartanna díolmhaithe, agus má tharlaíonn, i gcás ina dtabharfar faoiseamh ó cháin ioncaim don chumann faoin gCuid sin, go mbeidh aon scair-ús iníoctha le hasbhaint chánach, ní bheidh feidhm ag fo-alt (2) d'alt 15 den Acht sin.
(8) I gcás ina n-éileoidh cumann faoiseamh ó cháin ioncaim nó ó cháin bhrabús corparáide de bhua an ailt seo, féadfaidh na Coimisinéirí Ioncaim trí fhógra i scríbhinn a cheangal ar an gcumann na leabhair, na taifid agus na doiciméid ina mbeidh eolas ar a idirbheartanna trádála i gcaitheamh na bliana nó na tréimhse a bheidh i gceist a chur ar fáil, laistigh de cibé am a bheidh sonraithe san fhógra, lena n-iniúchadh ag an gcigire cánach nó ag aon oifigeach eile a bheidh ainmnithe acu, agus mura ndéanfaidh an cumann de réir an fhógra sin, ní thabharfar aon fhaoiseamh faoin alt seo.
Ús a íoc gan cáin a asbhaint.
71.—(1) D'ainneoin aon ní sna hAchtanna Cánach Ioncaim, déanfar aon scair-ús nó ús iasachta a bheidh íoctha ag cumann a íoc gan cáin a asbhaint:
Ar choinníoll—
(a) nach mbeidh feidhm ag an bhfo-alt seo maidir le haon scair-ús nó ús iasachta is iníoctha le duine nach sa Stát atá gnáth-chónaí air, agus
(b) nach dtabharfaidh an fo-alt seo gurb asbhaint mhíchuí aon asbhaint den sórt sin a rinneadh roimh an lú lá de Lúnasa, 1963, agus arb asbhaint chuí í dá mba nár achtaíodh an t-alt seo.
(2) Cuirfear an clásal seo a leanas le Riail I de Chás III de Sceideal D:
“(1) share interest or loan interest paid by a society registered under the Industrial and Provident Societies Acts, 1893 to 1936, being interest which by virtue of section 71 of the Finance Act, 1963, is payable without deduction of tax.”
(3) (a) Más rud é, i gcás lena mbaineann alt 70 den Acht so, go n-éileoidh cumann go n-aisíocfaí cáin faoi alt 36 den Income Tax Act, 1918, i leith úis a d'íoc sé in aon bhliain mheasúnachta, déanfar an méid is inaisíoctha a chinneadh ar an bhforas nach as brabúis nó gnóchan a muirearaíodh i leith cánach a íocadh an méid sin den ús ar breis é thar an gcionúireacht iomchuí de.
(b) Má tharlaíonn, in aon bhliain mheasúnachta, go ndéanfaidh cumann, i gcás a mbeidh feidhm ina leith ag alt 70 den Acht seo, aon scair-ús nó ús iasachta, as a mbeidh cáin inbhainte, a íoc nó go ndéanfaidh sé aon íocaíocht bhliantúil eile, áireofar nach as sochair nó gnóchan a muirearaíodh a íocadh an oiread sin de chomhshuim mórmhéideanna na n-íocaíochtaí sin ar breis é thar chionúireacht iomchuí an chéanna agus beidh feidhm dá réir sin ag Riail 21 de na Rialacha Ginearálta.
Sa mhír seo ciallaíonn “íocaíocht bhliantúil” aon íocaíocht as ar inbhainte cáin faoi Riail 19 de na Rialacha Ginearálta ar leithligh ó aon neamhdhóthanacht brabúis nó gnóchain de chuid an duine a dhéanfaidh í.
(c) Má tharlaíonn, in aon bhliain mheasúnachta, go mbeidh cumann tar éis scair-ús nó ús iasachta (seachas ús iasachta a mbeidh éileamh déanta ina leith mar a luaitear i mír (a) den fho-alt seo) gan cáin a asbhaint de réir fo-alt (1) den alt seo, féadfaidh sé a éileamh, i gcás ina mbeidh feidhm ag alt 70 den Acht seo, go ndéanfar an chionúireacht iomchuí den méid iomlán a íocadh amhlaidh, nó, in aon chás eile, an méid iomlán a íocadh amhlaidh, a bhaint as a ioncam iomlán don bhliain sin agus, i gcás ina ndéanfar éileamh den sórt sin, tabharfar aon fhaoiseamh iomchuí ó cháin i bhfoirm aisíocaíochta nó eile.
Beidh feidhm ag fo-ailt (5) agus (6) d'alt 34 den Income Tax Act, 1918, maidir le héileamh faoin alt sin, ach amháin nach gá foirm fhorordaithe a úsáid.
(d) Má tharlaíonn, maidir le haon bhliain mheasúnachta gur mó méid an scair-úis agus an úis iasachta a bheidh le hasbhaint as ioncam iomlán cumainn faoin mír direach roimhe seo ná méid an ioncaim iomláin sin, beidh éifeacht ag alt 10 den Acht seo ionann agus dá ndéanfaí an cumann a mheasúnú i leith cánach faoi Riail 21 de na Rialacha Ginearálta maidir le híoc an bharachais agus go raibh cáin íoctha aige faoin measúnacht sin ar mhéid na híocaíochta sin.
(e) San fho-alt seo ciallaíonn “an chionúireacht iomchuí” d'aon mhéid úis nó íocaíochta bliantúla a bheidh íoctha ag cumann i mbliain mheasúnachta an chuid den mhéid sin a mbeidh idir í agus an t-iomlán an chomhréir chéanna a bheidh idir ioncam iomlán an chumainn don bhliain sin agus an méid ab ionann, mura mbeadh alt 70 den Acht seo, agus ioncam iomlán an chumainn don bhliain sin.
(f) Chun críocha an fho-ailt seo measfar gurb é ioncam iomlán cumainn a ioncam iomlán ó gach bunadh chun críocha cánach ioncaim arna ríomh sa slí ina ríomhfaí é dá mba phearsa aonair an cumann ach gan aird a thabhairt ar aon ús nó íocaíocht bhliantúil den sórt a luaitear i mír (a), (b) nó (c) den fho-alt seo.
(g) Aon tagairt sna forálacha sin roimhe seo den fho-alt seo d'ús iasachta nó d'ús eile ní fholaíonn sí tagairt d'ús is inlamháilte mar asbhaint agus ríomh á dhéanamh ar bhrabúis nó gnóchan trádála a bhí á seoladh ag an gcumann sin.
(h) An lú lá de Bhealtaine nó roimhe sin gach bliain (ag tosú leis an mbliain 1964), seachadfaidh gach cumann don chigire cánach tuairisceán, i cibé foirm a fhorordóidh na Coimisinéirí Ioncaim, ina dtaispeántar—
(i) ainm agus áit chónaithe gach duine a ndearna an cumann cúig phunt nó níos mó a íoc leis mar scair-ús nó ús iasachta sa bhliain eile mheasúnachta is déanaí a chríochnaigh roimh an lú lá sin de Bhealtaine, agus
(ii) an méid scair-úis nó úis iasachta den sórt sin a íocadh an bhliain sin le gach duine ar leithligh acu sin,
agus mura dtabharfar go cuí tuairisceán den sórt sin maidir le haon bhliain mheasúnachta áirithe, ní bheidh an cumann i dteideal aon asbhainte faoi mhír (c) den fho-alt seo i leith aon íocaíochtaí scair-úis nó úis iasachta a bhí de cheangal air a chur sa tuairisceán, agus, mura slánófar é ar aon slí eile, féadfar méid aon asbhainte i leith aon íocaíochtaí den sórt sin ar tugadh faoiseamh faoina dtreoir faoin mír sin (c) a mheasúnú faoi Chás VI de Sceideal D agus a ghnóthú ón gcumann dá réir sin.
(4) Measfar gur tháinig an t-alt seo i ngníomh an 6ú lá d'Aibreán, 1963.
CUID VIII.
Pionóis agus Measúnachtaí: Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparaide.
Feidhmiú Chuid VIII.
72.—Beidh éifeacht ag na forálacha seo a leanas den Chuid seo den Acht seo i leith aon phionóis faoina rachfar (trí ghníomh nó trí neamhghníomh) tar éis dáta an Achta seo a rith maidir le haon bhliain mheasúnachta nó, de réir mar a bheidh, tréimhse chuntasaíochta, cibé acu a chríochnaigh sí roimh dháta an Achta seo a rith nó a chríochnóidh sí tar éis an dáta sin.
Pionóis mar gheall ar a mhainniú tuairisceáin, etc., áirithe a thabhairt.
73.—(1) I gcás—
(a) ina mbeifear tar éis a cheangal ar dhuine ar bith, trí fhógra nó proiceacht faoi réim nó chun críocha aon cheann de na forálacha a shonraítear sa chéad cholún nó sa dara colún den Tríú Sceideal a ghabhann leis an Acht seo, aon tuairisceán, ráiteas, dearbhú, liosta nó doiciméad eile a sheachadadh, aon sonraí a thabhairt, aon doiciméad a thabhairt ar aird nó aon rud áirithe a chur ar fáil lena iniúchadh, agus nach ndéanfaidh sé de réir an fhógra nó an ordaithe, nó
(b) nach ndéanfaidh duine ar bith aon ghníomh, nó nach dtabharfaidh sé aon sonraí nó nach seachadfaidh sé aon chuntas de réir aon cheann de na forálacha a shonraítear sa tríú colún den Sceideal sin,
ansin, faoi réir fho-alt (2) den alt seo agus alt 76 den Acht seo, dlífear fíneáil céad punt a chur air agus, má leanann an mhainneachtain tar éis breithiúnas a bheith tugtha ag an gcúirt ar os a comhair a tionscnaíodh imeachtaí i leith an phionóis, pionós breise deich bpunt in aghaidh gach lae a leanfaidh an mhainneachtain amhlaidh.
(2) I gcás inar tugadh an fógra a dúradh faoi réim nó chun críocha aon fhorála dá sonraítear sa chéad cholún den Sceideal sin agus go leanfaidh an mhainneachtain tar éis deireadh na bliana measúnachta i ndiaidh na bliana a tugadh an fógra, is é a bheidh sa chéad phionós acu sin a luaitear i bhfo-alt (1) den alt seo dhá chéad agus caoga punt.
(3) Beidh éifeacht ag na forálacha sin roimhe seo den alt seo faoi réir an choinníll a ghabhann le fo-alt (4) d'alt 100 agus an choinníll a ghabhann le fo-alt (1) d'alt 105 den Income Tax Act, 1918.
Pionós mar gheall ar thuairisceáin neamhchearta, etc., a thabhairt go calaoiseach nó go faillíoch.
74.—(1) I gcás ina ndéanfaidh duine go calaoiseach nó go faillíoch—
(a) aon tuairisceán nó ráiteas neamhcheart a sheachadadh de shórt a luaitear in aon cheann de na forálacha a shonraítear sa chéad cholún den Tríú Sceideal a ghabhann leis an Acht seo,
(b) aon tuairisceán, ráiteas nó dearbhú mícheart a dhéanamh i ndáil le haon éileamh ar aon liúntas, asbhaint nó faoiseamh, nó
(c) aon chuntais neamhchearta a chur faoi bhráid na gCoimisinéirí Ioncaim, na gCoimisinéirí Speisialta nó chigire cánach i ndáil le fionnadh a dhliteanais i leith cánach ioncaim (lena n-áirítear forcháin),
ansin faoi réir alt 76 den Acht seo, dlífear pionós mar a leanas a chur air—
(i) céad punt, agus
(ii) méid na difríochta, nó, i gcás calaoise, dhá oiread na difríochta, a shonraítear i bhfo-alt (1) d'alt 75 den Acht seo.
(2) Má thugann duine nó má thugann sé ar aird nó má dhéanann sé, go calaoiseach nó go faillíoch, aon tuairisceán, eolas, deimhniú, doiciméad, taifead, ráiteas, sonraí, cuntas nó dearbhú de shórt a luaitear in aon cheann de na forálacha a shonraítear sa dara colún nó sa tríú colún den Tríú Sceideal a ghabhann leis an Acht seo, ansin, faoi réir alt 76 den Acht seo, dlífear pionós céad punt a chur air, nó, i gcás calaoise, dhá chéad agus caoga punt.
(3) I gcás duine do dhéanamh nó do chur isteach, gan chalaois gan fhaillí, aon tuairisceán, ráiteas, dearbhú nó cuntais den sórt a luaitear i bhfo-alt (1) den alt seo agus go dtiocfaidh sé faoina iúl (nó, má bhíonn sé tar éis bháis, faoi iúl a ionadaithe pearsanta) go bhfuil nó go raibh sé nó siad neamhcheart, ansin, mura gceartaítear an earráid gan mhoill neamhréasúnach, measfar chun críocha an ailt seo gur go faillíoch a rinne sé nó a chuir sé isteach an tuairisceán, an ráiteas, an dearbhú nó na cuntais.
(4) Faoi réir fho-alt (2) d'alt 77 den Acht seo, ní bheidh imeachtaí chun aon phionós faoi fho-alt (1) nó (2) den alt seo a ghnóthú míthráthach mar gheall ar iad a thionscnamh tar éis an ama a cheadaítear le fo-alt (1) d'alt 10 den Acht Airgid, 1925.
Forálacha is forlíonadh ar alt 74.
75.—(1) Is é an difríocht dá dtagraítear i mír (ii) d'fho-alt (1) d'alt 74 den Acht seo an difríocht idir—
(a) méid na cánach is iníoctha in aghaidh na mblianta measúnachta iomchuí ag an duine sin (lena n-áirítear aon mhéid arna asbhaint ag an mbunadh agus nach inaisíoctha), agus
(b) an méid arbh é an méid é ab iníoctha amhlaidh dá mba rud é go raibh an tuairisceán, an ráiteas, an dearbhú nó na cuntais a rinne sé nó a thug sé ceart.
(2) Is iad na blianta measúnachta iomchuí chun críocha fo-alt (1) den alt seo, maidir le haon rud a sheachadfar, a dhéanfar nó a chuirfear isteach in aon bhliain mheasúnachta, an bhliain sin, an chéad bhliain ina dhiaidh sin agus aon bhliain mheasúnachta roimhe sin; agus folaíonn na tagairtí san fho-alt sin do mhéid na cánach is iníoctha forcháin, ach amháin nach bhfolaíonn siad, maidir le haon rud a rinneadh i ndáil le comhpháirtíocht, aon cháin nach inmhuirir in ainm na comhpháirtíochta.
(3) Chun críocha alt 74 den Acht seo, aon chuntais a bheifear tar éis a chur isteach thar ceann duine measfar gurb é an duine sin a chur isteach iad mura gcruthóidh sé gur gan toiliú uaidh nó gan fhios dó a cuireadh isteach iad.
Pionóis mhéadaithe i gcás comhlacht daoine.
76.—(1) Más comhlacht daoine mar a mhínítear le halt 237 den Income Tax Act, 1918, an duine a luaitear in alt 73 den Acht seo—
(a) dlífear—
(i) i gcás inar tugadh an fógra faoi réim nó chun críocha aon cheann de na forálacha dá sonraítear sa chéad cholún den Tríú Sceideal a ghabhann leis an Acht seo agus go leanfaidh an mhainn eachtain tar éis deireadh na bliana measúnachta i ndiaidh na bliana a tugadh an fógra—pionós míle punt, agus
(ii) in aon chás eile—pionós cúig chéad punt,
a chur ar aon gcomhlacht daoine agus, má leanann an mhainneachtain tar éis breithiúnas a bheith tugtha ag an gcúirt ar os a comhair a tionscnaíodh imeachtaí i leith an phionóis, dlífear pionós breise caoga punt a chur orthu in aghaidh gach lae a leanfaidh an mhainneachtain amhlaidh, agus
(b) dlífear pionós mar a leanas a chur ar an rúnaí—
(i) i gcás inar tugadh an fógra faoi réim nó chun críocha aon cheann de na forálacha dá sonraítear sa chéad cholún den Tríú Sceideal a ghabhann leis an Acht seo agus go leanfaidh an mhainneachtain tar éis deireadh na bliana measúnachta i ndiaidh na bliana a tugadh an fógra—pionós ar leithligh de dhá chéad punt, agus
(ii) in aon chás eile—céad punt de phionós ar leithligh.
(2) Más comhlacht daoine mar a mhínítear le halt 237 den Income Tax Act, 1918, an duine a luaitear in alt 74 den Acht seo—
(a) i gcás calaois nó faillí den sórt a luaitear i bhfo-alt (1) den alt sin—
(i) dlífear pionós mar a leanas a chur ar an gcomhlacht daoine—
(I) cúig chéad punt, agus
(II) oiread, nó, i gcás calaoise, dhá oiread, na difríochta a shonraítear i bhfo-alt (1) d'alt 75 den Acht seo, agus
(ii) dlífear céad punt, nó i gcás calaoise, dhá chéad punt, de phionós ar leithligh a chur ar an rúnaí,
(b) i gcás aon chalaois nó faillí mar a luaitear i bhfo-alt (2) den alt sin—
(i) dlífear pionós cúig chéad punt, nó, i gcás calaoise, míle punt, a chur ar an gcomhlacht daoine agus
(ii) dlífear céad punt, nó, i gcás calaoise, dhá chéad punt, de phionós ar leithligh a chur ar an rúnaí.
(3) Beidh éifeacht ag na forálacha sin roimhe seo den alt seo faoi réir an choinníll a ghabhann le fo-alt (4) d'alt 100 agus an choinníll a ghabhann le fo-alt (1) d'alt 105 den Income Tax Act, 1918, ach tharis sin beidh éifeacht aige d'ainneoin aon ní san Acht sin.
Imeachtaí i gcoinne seiceadóra nó riarthóra.
77.—(1) I gcás duine ar bith a chuaigh faoi phionós d'fháil bháis, ansin, aon imeachtaí faoin Acht seo a tionscnaíodh nó a fhéadfaí a thionscnamh ina choinne féadfar leanúint díobh nó iad a thionscnamh i gcoinne a sheiceadóra nó a riarthóra, de réir mar a bheidh, agus beidh aon phionós a dhámhfar in imeachtaí a leanfar díobh nó a thionscnófar amhlaidh ina fhiach a bheidh dlite dá eastát agus iníoctha as.
(2) Maidir le himeachtaí a thionscnófar de bhua fo-alt (1) den alt seo, beidh éifeacht ag fo-alt (1) d'alt 10 den Acht Airgid, 1925, ionann agus dá ndéanfaí an fo-alt sin (1) den alt sin nó a scriosadh agus an méid seo a leanas a chur ina ionad: “(1) Féadfar imeachtaí chun aon fhíneáil nó pionós a ghnóthú faoina ndeachthas, faoi na hAchtanna Cánach Ioncaim arna leasú leis an Acht seo, maidir le nó i ndáil le cáin ioncaim nó forcháin arna muirearú don bhliain dar tosach an 6ú lá d'Aibreán, 1922, nó d'aon bhliain ina dhiaidh sin a thionscnamh tráth ar bith nach déanaí ná trí bliana tar éis deireadh na bliana measúnachta a fuair an duine éagtha bás i gcás inar sa bhliain sin a rinneadh deonú na probháide nó litreacha riaracháin agus tráth ar bith nach déanaí ná dhá bhliain tar éis deireadh na bliana measúnachta a rinneadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha sin roimhe seo den fho-alt seo faoi réir an choinníll go bhféadfar, i gcás an seiceadóir nó an riarthóir do thaisceadh mionnscríbhinn cheartúcháin chun críche measúnachta dleacht estáit tar éis na bliana measúnachta a fuair an duine éagtha bás, na himeachtaí a thionscnamh tráth ar bith roimh deireadh an dá bhliain díreach i ndiaidh deireadh na bliana measúnachta a taisceadh an mhionnscríbhinn cheartúcháin”.
Pionós mar gheall ar chabhrú le tuairisceán neamhcheart, etc., a thabhairt.
78.—Duine ar bith a chabhróidh nó a aslóidh chun aon tuairisceán, cuntas, ráiteas nó dearbhú is eol dó a bheith mícheart a dhéanamh nó a sheachadadh chun aon chríocha cánach ioncaim (lena n-áirítear forcháin) dlífear fíneáil cúig chéad punt a chur air.
Fianaise ar ioncam chun críocha Chuid VIII.
79.—Chun críocha na Coda seo den Acht seo, aon mheasúnacht nach féidir a athrú níos faide ag na Coimisinéirí Speisialta ar achomharc ná le hordú ó aon chúirt is leor-fhianaise í gur mar a luaitear sa mheasúnacht a tháinig nó a fuarthas an t-ioncam a muirearaítear cáin ina leith sa mheasúnacht.
Pionóis a ghnóthú.
80.—(1) Gan dochar d'aon mhodh eile chun pionós faoin gCuid seo den Acht seo, faoi alt 43 den Acht Airgeadais, 1958, nó faoi alt 23 nó 59 den Acht Airgeadais, 1959, a ghnóthú, féadfaidh oifigeach do na Coimisinéirí Ioncaim, a bheidh údaraithe acu chun críocha an fho-ailt seo, agra a dhéanamh ina ainm féin trí imeachtaí sibhialta chun an pionós a ghnóthú san Ard-Chúirt mar shuim leachtaithe agus beidh feidhm dá réir sin ag forálacha alt 94 den Acht Cúirteanna Breithiúnais, 1924.
(2) Má éagann oifigeach a bheidh tar éis imeachtaí de bhun an ailt seo a thionscnamh, nó a bheidh tar éis leanúint de na himeachtaí de bhua an fho-ailt seo, nó má scoireann sé ar shlí eile ar chúis ar bith de bheith ina oifigeach údaraithe chun críocha fo-alt (1) den alt seo—
(a) beidh deireadh le ceart an oifigigh sin chun leanúint de na himeachtaí agus dílseoidh an ceart chun leanúint díobh do cibé oifigeach eile a bheidh údaraithe amhlaidh agus a ainmneoidh na Coimisinéirí Ioncaim,
(b) i gcás ina n-ainmneofar an t-oifigeach eile sin faoi mhír (a) den fho-alt seo, beidh teideal aige dá réir sin é a chur mar pháirtí sna himeachtaí in ionad an oifigigh chéadluaite, agus
(c) i gcás ina gcuirfear oifigeach in ionad oifigigh eile amhlaidh, tabharfaidh sé fógra i scríbhinn don chosantóir i dtaobh an chur in ionad.
(3) In imeachtaí de bhun an ailt seo, beidh deimhniú arna shíniú ag Coimisinéir Ioncaim ag deimhniú na bhfíoras seo a leanas, eadhon, gurb oifigeach do na Coimisinéirí Ioncaim duine áirithe agus go bhfuil sé údaraithe acu chun críocha fho-alt (1) den alt seo, ina fhianaise, go dtí go gcruthófar a mhalairt, ar na fíorais sin.
(4) In imeachtaí de bhun an ailt seo, beidh deimhniú arna shíniú ag Coimisinéir Ioncaim ag deimhniú na bhfíoras seo a leanas, eadhon, gur scoir an gearánaí de bheith ina oifigeach do na Coimisinéirí Ioncaim a d'údaraigh siad chun críocha fho-alt (1) den alt seo, gurb oifigeach do na Coimisinéirí Ioncaim duine eile, go bhfuil an duine eile sin údaraithe acu chun críocha fho-alt (1) den alt seo agus go bhfuil sé ainmnithe acu, maidir leis na himeachtaí, chun críocha fho-alt (2) den alt seo, ina fhianaise, go dtí go gcruthófar a mhalairt, ar na fíorais sin.
(5) In imeachtaí de bhun an ailt seo, féadfar deimhniú ag deimhniú na bhfíoras dá dtagraítear i bhfo-alt (3) nó (4) den alt seo agus a airbheartóidh a bheith sínithe ag Coimisinéir Ioncaim a thabhairt i bhfianaise gan chruthúnas, agus measfar, go dtí go gcruthófar a mhalairt, é a bheith sínithe amhlaidh.
(6) Faoi réir an ailt seo, beidh feidhm, i gcás imeachtaí de bhun an ailt seo, ag na rialacha den Ard-Chúirt is infheidhmithe de thuras na huaire maidir le himeachtaí sibhialta.
Cuid VIII a fheidhmiú maidir le cáin bhrabús corparáide.
81.—Beidh éifeacht ag forálacha an Cheathrú Sceideal a ghabhann leis an Acht seo chun foráil i gcomhréir leis na forálacha sin roimhe seo den Chuid seo den Acht seo a dhéanamh maidir le cáin bhrabús corparáide.
Léiriú (Cuid VIII).
82.—(1) Sa Chuid seo den Acht seo—
folaíonn “measúnacht” measúnacht bhreise;
folaíonn “rúnaí” daoine den sórt a luaitear i bhfo-alt (1) d'alt 106 den Income Tax Act, 1918, agus i bhfo-alt (1) d'alt 55 den Finance Act, 1920, agus, maidir leis an dualgas faoi fho-alt (2) den alt sin 55 i dtaobh fógra foirceannta a thabhairt, forléireofar é mar thagairt don leachtóir;
agus folaíonn tagairtí don Chuid seo den Acht seo tagairtí don Cheathrú Sceideal a ghabhann leis an Acht seo.
(2) Chun críocha na Coda seo den Acht seo, measfar nár mhainnigh duine aon ní áirithe a dhéanamh a raibh cheangal ann é a dhéanamh laistigh d'am teoránta má rinne sé é laistigh de cibé am breise, más aon am é, a bheidh na Coimisinéirí nó oifigeach iomchuí tar éis a cheadú; agus, i gcás cúis réasúnach a bheith ag duine i dtaobh gan aon ní áirithe a dhéanamh a raibh de cheangal ann é a dhéanamh, measfar nár mhainnigh sé é a dhéanamh má rinne sé é gan mhoill neamhréasúnach tar éis deireadh a bheith leis an gcúis sin.
CUID IX.
Cánachas ar Chíosanna agus ar Iocaíochtaí Áirithe eile: Cáin Ioncaim agus Forcháin.
Léiriú (Cuid IX).
83.—(1) Sa Chuid seo den Acht seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
folaíonn “éasúint” aon cheart, pribhléid nó sochar in áitreabh nó air nó uaidh;
folaíonn “léas” comhaontú le haghaidh léasa agus aon tionóntacht, ach ní fholaíonn sé morgáiste, agus forléireofar dá réir sin “léasaí” agus “léasóir”, agus folaíonn “léasaí” agus “léasóir”, faoi seach, comharbaí i dteideal léasaí nó léasóra;
ciallaíonn “léas fada” léas arna dheonú ar feadh téarma is faide ná caoga bliain;
ciallaíonn “áitreabh” aon tailte, tionóntáin nó oidhreachtáin sa Stát;
folaíonn “préimh” aon suim dá samhail, cibé acu le neasléasóir nó le huasléasóir is iníoctha í;
folaíonn “cíos” aon ní i bhfoirm cíosa agus aon íocaíocht arna déanamh ag an léasaí chun costais obair chothabhála nó deisiúcháin ar an áitreabh a íoc, nach obair a gceanglaítear leis an léas gurb é an léasaí a dhéanfaidh í;
ciallaíonn “gearr-léas” léas arna dheonú ar feadh téarma nach faide ná caoga bliain;
ciallaíonn “aonad luachála” aon tailte, tionóntáin nó oidhreachtáin arna luacháil faoi na hAchtanna Luachála mar aonad.
(2) Nuair a bheidh ré léasa á dhéanamh amach, chun críocha na mínithe ar “léas fada” agus “gearr-léas” atá san fho-alt sin roimhe seo, beidh éifeacht ag na forálacha seo a leanas:
(a) i gcás ina mbeidh ar théarmaí an léasa foráil le haghaidh a fhoirceannta trí fhógra ón léasóir nó ón léasaí, ní mheasfar an léas a bheith arna dheonú ar feadh téarma is faide ná téarma a chríochnóidh ar an dáta is luaithe a fhéadfaí é a fhoirceannadh trí fhógra;
(b) i gcás ina dtabharfaidh aon cheann de théarmaí an léasa (cibé acu le forghéilleadh nó le haon ni eile a bhaineann sé) nó aon chúinse eile gur neamhdhócha go leanfaidh an léas thar dáta roimh an lá a bheidh deireadh le téarma an léasa, ní mheasfar an léas a bheith arna dheonú ar feadh téarma is faide ná téarma a chríochnóidh ar an dáta sin.
(3) Má bhíonn an t-eastát nó an leas a bheidh ag aon léasóir in aon áitreabh faoi mhorgáiste agus go mbeidh an morgáistí i seilbh nó go mbeidh na cíosanna agus na brabúis á nglacadh ag glacadóir a ceapadh ag an morgáistí nó ar iarratas uaidh, ansin, chun críocha na Coda seo den Acht seo, measfar an t-eastát nó an leas sin a bheith dílsithe don mhorgáistí, agus forléireofar dá réir sin tagairtí do léasóir; ach ríomhfar méid an dliteanais i leith cánach a bheidh ar aon mhorgáistí den sórt sin ionann agus dá mbeadh an morgáistí i seilbh go fóill nó, de réir mar a bheidh, nár ceapadh aon ghlacadóir, agus gurbh é méid dliteanais an mhorgáisteora a bhí á ríomh.
Cánachas ar chíosanna faoi ghearr-léasanna.
84.—(1) A mhéid dá bhforáiltear leis an gCuid seo den Acht seo, measfar, chun críocha uile na nAchtanna Cánach Ioncaim, gur gnóchan bliantúil nó brabúis bhliantúla de réir Sceidil D na brabúis nó an gnóchan ó aon chíos i leith aon áitribh faoi ghearrléas, agus féadfar an léasóir a mhuirearú ina leith faoi Chás VI den Sceideal sin.
(2) D'ainneoin aon ní i Riail 2 de na Rialacha is infheidhmithe maidir leis an gCás sin VI, déanfar cáin ioncaim i leith brabús nó gnóchain is inmhuirir de bhua an ailt seo a ríomh i ngach cás ar mhéid iomlán brabús nó gnóchain na bliana measúnachta.
(3) Faoi réir na bhforálacha ina dhiaidh seo den Chuid seo den Acht seo, gheofar amach méid na mbrabús nó an ghnóchain a bheidh le muirearú faoin alt seo trí na hasbhaintí a údaraítear leis an bhfo-alt díreach ina dhiaidh seo a bhaint as aon chíos a mbeidh an léasóir tar éis teacht chun teideal a bheith aige chuige sa bhliain mheasúnachta.
(4) Na hasbhaintí a údaraítear leis an bhfo-alt seo is asbhaintí iad faoi threoir aon ní nó gach ní acu seo a leanas:
(a) an méid, más aon mhéid é, a mbeidh an léasóir faoi dhliteanas cáin ioncaim a íoc air, trí asbhaint nó eile, faoi Sceideal A don bhliain mheasúnachta i leith an áitribh;
(b) an barrachas, más aon bharrachas é, a bheidh ag méid aon chíosa is iníoctha ag an léasóir i leith an áitribh, nó i leith coda de, faoi ghearr-léas thar an méid dá dtagraítear sa mhír díreach roimhe seo nó, de réir mar a bheidh, thar an gcuid den mhéid deiridh sin is inchurtha i leith na coda den áitreabh ar iníoctha an cíos ag an léasóir ina leith;
(c) aon suimeanna a íocfaidh an léasóir, de réir coinníollacha an léasa, i leith ráta contae, ráta cathrach nó ráta eile, cibé acu a bheidh na suimeanna sin á muirearú le dlí air féin nó ar an léasaí;
(d) costas an léasóra i leith aon seirbhísí a rinne sé nó earraí a sholáthraigh sé, seachas ar mhodh cothabhála nó deisiúchán, is seirbhísí nó earraí a bhfuil ceangal dlí air faoin léas a dhéanamh nó a sholáthar ach nach bhfaigheann sé aon chomaoin ar leithligh ina leith;
(e) costas cothabhála, deisiúchán, árachais agus bainistí an áitribh a mhéid gurb é an léasóir a íocann an costas sin mar gheall ar oibleagáidí atá forchurtha ag an léas,
agus is é méid na hasbhainte a bheidh le déanamh faoi threoir gach ní de na nithe sin roimhe seo an méid a bheadh le déanamh agus brabúis nó gnóchan á ríomh faoi na forálacha is infheidhmithe maidir le Cás I de Sceideal D ionann agus dá mbeadh sé achtaithe gur chóir fáil cíosa faoi ghearr-léas a mheas mar thrádáil atá á seoladh i gcaitheamh ré an léasa ag an léasóir de thuras na huaire agus gur chóir a mheas go bhfuil an t-áitreabh atá ar áireamh sa léas á áitiú chun críocha na trádála sin.
Chun críocha an fho-ailt seo measfar gur cuid de ré léasa tréimhse, díreach tar éis a fhoirceannta, nach raibh an léasóir, díreach roimh an bhfoirceannadh, ag áitiú an áitribh nó aon choda de, ach a bhí sé i dteideal é a shealbhú, má tharlaíonn ag deireadh na tréimhse sin go mbeidh an t-áitreabh tagtha chun bheith ina ábhar do ghearr-léas eile arna dheonú aige.
(5) Má bhíonn léasóir i dteideal cíosa i leith áitribh (dá ngairtear an t-áitreabh sin ina dhiaidh seo san fho-alt seo) faoi ghearr-léas agus—
(a) nach bhfuil iomlán aonaid luachála nó iomlán dhá aonad luachála nó níos mó den sórt sin san áitreabh sin, nó
(b) gurb iníoctha cíos ag an léasóir faoi ghearr-léas i leith áitreabh a bhfuil ann iomlán an áitribh sin agus áitribh eile nó cuid den chéanna,
déanfaidh an cigire cánach, de réir mar is fearr is eol dó agus a mheasfaidh sé, aon chionroinnt iomchuí ar an luacháil inrátaithe nó ar an gcíos is iníoctha ag an léasóir agus méid aon asbhainte faoi mhír (a), (b) nó (c) den fho-alt díreach roimhe seo á chinneadh.
(6) Féadfar cionroinnt faoi fho-alt (5) den alt seo a leasú ag na Coimisinéirí Speisialta, nó ag an mBreitheamh Cúirte Cuarda, ar achomharc i gcoinne measúnacht a rinneadh ar fhoras na cion roinnte sin a éisteacht nó a athéisteacht; ach ar aon achomharc den sórt sin a éisteacht nó a athéisteacht, beidh deimhniú ón gCoimisinéir Luachála, a thabharfaidh ceachtar páirtí san achomharc agus a dheimhneoidh, maidir le háitreabh a bheidh luacháilte faoi na hAchtanna Luachála mar aonad, an méid de luacháil inrátaithe an áitribh is inchurtha i leith aon choda den áitreabh, ina dheimhniú críochnaitheach ar an méid is inchurtha amhlaidh.
Asbhaintí breise i gcásanna áirithe.
85.—(1) San alt seo—
ciallaíonn “brabúis nó gnóchan eiscthe” brabúis nó gnóchan ón gcíos faoi ghearr-léas i leith áitribh arb éard a iomlán nó arbh é a bhí ann, an 6ú lá d'Aibreán, 1963, aonad luachála a gcomhlíontar ina chás, don bhliain mheasúnachta, na coinníollacha seo a leanas go léir, is é sin le rá:
(a) gurb áitreabh lena mbaineann fo-alt (2) den alt seo an t-áitreabh;
(b) nach bhforchuireann an léas aon oibleagáid ar an léasaí creatlach nó taobh seachtrach aon fhoirgnimh a chothabháil ná a dheisiú nó ranníoc a dhéanamh i leith costas na cothabhála nó an deisiúcháin sin, agus
(c) nach mó ná dhá phunt caogad sa bhliain an cíos a bhfuil an léasóir ina theideal nó, i gcás inar inlamháilte asbhaint faoi mhír (c) d'fho-alt (4) d'alt 84 den Acht seo agus méid na mbrabús nó an ghnóchain á ríomh chun críche measúnachta faoi Chás VI 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 léasóir, i mbliain mheasúnachta, i dteideal cíosa ina leith faoi ghearr-léas, an méid (dá ngairtear an méid inmheasúnaithe ina dhiaidh seo sa mhíniú seo) arbh inmhuirir, mura mbeadh forálacha na bhfo-alt seo a leanas den alt seo, an léasóir ina thaobh don bhliain mheasúnachta faoi Chás VI de Sceideal D, i leith brabús nó gnóchain ón gcíos sin, móide aon asbhaint a lamháiltear faoi mhír (a) d'fho-alt (4) d'alt 84 den Acht seo agus an méid inmheasúnaithe á ríomh agus lúide an méid, más aon mhéid é, ar lú aon asbhaint a lamháiltear faoi mhír (b) den fho-alt sin (4) agus an méid inmheasúnaithe á ríomh ná an asbhaint ab inlamháilte amhlaidh dá mba rud é—
(i) nárbh inlamháilte aon asbhaint faoin mír sin (a), agus
(ii) gur bhain an mhír sin (b) agus an fo-alt sin (5) den alt sin 84 le haon íocaíocht lena mbaineann alt 94 den Acht seo amhail mar a bhaineann siad le haon chíos is iníoctha faoi ghearr-léas.
(2) (a) Baineann an fo-alt seo le haon áitreabh a suífear chun sástachta na gCoimisinéirí Ioncaim (nó, ar achomharc, chun sástachta na gCoimisinéirí Speisialta) ina thaobh gurbh áitreabh rialaithe de réir bhrí an Achta Srianta Cíosa, 1960, é sa bhliain mheasúnachta.
(b) I gcás duine a bheith inmhuirir maidir le haon bhliain mheasúnachta, faoi Chás VI de Sceideal D i leith brabús nó gnóchain ó aon chíos i leith aon áitribh lena mbaineann an fo-alt seo faoi ghearr-léas, déanfar an méid a mbeadh sé inmhuirir amhlaidh ina thaobh, ar leithligh ón bhfo-alt seo, a laghdú méid is comhionann le dhá chúigiú den chíos brabúis:
Ar choinníoll nach mó ná dhá chéad punt comhshuim na méideanna uile a dhéanfar, d'aon bhliain mheasúnachta, na brabúis nó an gnóchan, seachas brabúis nó gnóchan eiscthe, a tháinig chun aon duine a laghdú de bhua na míre seo.
(3) (a) Baineann an fo-alt seo le haon áitreabh—
(i) nach áitreabh a mbaineann an fo-alt sin díreach roimhe seo leis sa bhliain mheasúnachta, agus
(ii) nach bhfuil á áitiú chun críocha aon trádála nó gairme sa bhliain mheasúnachta.
Chun críocha na míre seo ní mheasfar áitreabh a bheith á áitiú chun críocha trádála nó gairme más le haghaidh cónaithe atá an t-áitreabh á áitiú go formhór agus nach bhfuil aon chuid de á áitiú chun críocha trádála ach go bhfuil cuid de á áitiú chun críocha gairme.
(b) I gcás duine a bheith inmhuirir, maidir le haon cheann de na blianta measúnachta 1963-64, 1964-65 agus 1965-66, faoi Chás VI de Sceideal D i leith brabús nó gnóchain ó aon chíos i leith aon áitribh lena mbaineann an fo-alt seo faoi ghearr-léas, déanfar an méid a mbeadh sé inmhuirir amhlaidh ina thaobh, ar leithligh ón bhfo-alt seo, a laghdú méid is comhionann leis an gcúigiú cuid den chíos brabúis:
Ar choinníoll nach mó ná céad punt comhshuim na méideanna uile a dhéanfar, d'aon bhliain mheasúnachta, na brabúis nó an gnóchan a tháinig chun aon duine a laghdú de bhua na míre seo.
(4) I gcás éifeacht a bheith, in aon bhliain mheasúnachta, ag fo-alt (2) agus fo-alt (3) den alt seo maidir leis na brabúis nó an gnóchan a tháinig chun aon duine, ní mó ná dhá chéad punt comhshuim na méideanna uile a dhéanfar na brabúis nó an gnóchan sin, seachas brabúis nó gnóchan eiscthe, a laghdú, de bhua an fho-ailt sin (2) nó de bhua an fho-alt sin (3).
(5) Gach tagairt, atá sna coinníollacha a ghabhann le mír (b) d'fho-alt (2) agus le mír (b) d'fho-alt (3) agus atá i bhfo-alt (4) den alt seo, do bhrabúis nó gnóchan a tháinig chun aon duine measfar go bhfolaíonn sí, i gcás pearsa aonair, tagairtí do bhrabúis nó do ghnóchan a tháinig chun banchéile nó fearchéile na pearsan aonair.
San fho-alt seo agus san fho-alt ina dhiaidh seo ciallaíonn “banchéile” bean phósta a bhfuil sé le háireamh faoi fho-alt (1) d'alt 12 den Acht Airgeadais, 1958, go gcónaíonn sí lena fearchéile, agus tá brí chomhréire le “féarchéile”.
(6) (a) Má thagann, in aon bhliain mheasúnachta, brabúis nó gnóchan chun fearchéile agus chun banchéile ó chíosanna i leith áitribh lena mbaineann fo-alt (2) nó fo-alt (3) den alt seo agus gur mó comhshuim (dá ngairtear an mhór-chomhshuim ina dhiaidh seo san fho-alt seo) na méideanna a bheadh na brabúis nó an gnóchan sin le laghdú faoin alt seo, dá bhfágfaí ar lár as an alt seo na coinníollacha a ghabhann le mír (b) d'fho-alt (2) agus le mír (b) d'fho-alt (3) agus le fo-alt (4) (dá ngairtear na forálacha teorainniúcháin ina dhiaidh seo san fho-alt seo), ná an méid arb éard é, de dhroim oibriú foráil amháin nó níos mó de na forálacha teorainniúcháin, comhshuim (dá ngairtear an ghlan-chomhshuim ina dhiaidh seo san fho-alt seo) na méideanna uile a fhéadfar na brabúis nó an gnóchan sin a laghdú, ní rachaidh comhshuim na méideanna uile a laghdófar na brabúis nó an gnóchan a tháinig chun ceachtar céile thar an tsuim a mbeidh idir í agus an ghlan-chomhshuim an chomhréir chéanna a bheidh idir comhshuim na méideanna uile a bheadh na sochair nó an gnóchan a tháinig chun an chéile sin le laghdú, mura mbeadh na forálacha teorainniúcháin, agus an mhór-chomhshuim.
(b) Ní bheidh feidhm ag an mír sin roimhe seo má tharlaíonn i mbliain mheasúnachta, gur chun duine amháin de na céilí a tháinig brabúis nó gnóchan ó chíos i leith áitribh lena mbaineann fo-alt (3) den alt seo agus nach n-oibríonn fo-alt (4) de.
(c) Aon tagairt san fho-alt seo do bhrabúis nó gnóchan ní fholaíonn sí tagairt do bhrabúis nó gnóchan eiscthe.
Préimheanna, etc., a áireamh mar chíos.
86.—(1) I gcás ina gceanglaítear aon phréimh a íoc faoi léas nó d'eile faoi na téarmaí ar faoina réir a deonaíodh léas, agus gur gearr-léas é, measfar chun críocha alt 84 den Acht seo, teideal a bheith ag an léasóir, ar an léas a dheonú, chun suim a fháil ar mhodh cíosa (i dteannta aon chíosa iarbhír) is comhionann le méid na préimhe arna laghdú an caogadú cuid den mhéid sin in aghaidh gach tréimhse iomláine de dhá mhí dhéag, seachas an chéad tréimhse, atá ar áireamh i dtéarma an léasa.
(2) Má dhéanann na téarmaí ar faoina réir a deonaíodh léas aon áitribh oibleagáid a fhorchur ar an léasaí aon obair a dhéanamh ar an áitreabh, measfar chun críocha an ailt seo gur cheangail an léas préimh a íoc leis an léasóir (i dteannta aon phréimhe eile) de mhéid is comhionann leis an méid a bhí luach eastáit nó leasa an léasóra, díreach tar éis tosach feidhme an léasa, faoi bhun an méid arbh é a luach é an uair sin dá ndéanfaí an obair, ach ar shlí seachas ar chostas an léasaí, agus go mbeadh an cíos arna mhéadú dá réir sin:
Ar choinníoll nach mbeidh feidhm ag an bhfo-alt seo sa mhéid go gceanglaíonn an oibleagáid obair a dhéanamh a mbeadh íocaíocht ina leith inbhainte as an gcíos faoi fho-alt (4) d'alt 84 den Acht seo dá mba ar an léasóir agus nach ar an léasaí a bheadh d'oibleagáid an obair a dhéanamh.
(3) I gcás ina mbeidh íocaíocht mar a luaitear i bhfo-alt (1) den alt seo dlite do dhuine seachas an léasóir, ní bheidh feidhm ag an bhfo-alt sin (1) maidir leis an íocaíocht sin, ach déanfar aon mhéid a bheadh le háireamh mar chíos dá mba don léasóir a bheadh an íocaíocht dlite a áireamh mar bhrabús nó gnóchan bliantúil leis an duine eile sin agus beidh sé inmhuirir i leith cánach faoi Chás VI de Sceideal D.
(4) (a) Más ina thráthchodanna is iníoctha méid préimhe a bhfuil duine inmhuirir i leith cánach faoina threoir de bhua fo-alt (1) nó fo-alt (3) den alt seo, beidh éifeacht ag na forálacha seo a leanas, i gcás ina mbeidh feidhm ag an bhfo-alt seo, in ionad an fho-ailt sin (1) nó, de réir mar a bheidh, in ionad an fho-ailt sin (3):
(i) chun críocha alt 84 den Acht seo, déanfar gach tráthchuid den sórt sin is iníoctha leis an léasóir de thuras na huaire a áireamh ionann agus dá mba chíos í is iníoctha faoin léas, agus
(ii) déanfar gach tráthchuid den sórt sin is iníoctha le duine nach léasóir a áireamh mar bhrabús nó gnóchan bliantúil leis an duine sin agus beidh sé inmhuirir i leith cánach faoi Chás VI de Sceideal D.
(b) Beidh feidhm ag an bhfo-alt seo i gcás ina ndéanfaidh an duine is inmhuirir de bhua fo-alt (1) nó fo-alt (3) den alt seo trí fhógra i scríbhinn, a thabharfar don chigire cánach roimh dheireadh na bliana measúnachta i ndiaidh na bliana a tháinig sé chun bheith i dteideal an chéad tráthchoda den phréimh, a ghlacadh de rogha go mbeidh feidhm aige agus i gcás ina dtabharfar fógra den sórt sin i dtaobh rogha a ghlacadh déanfar gach measúnacht bhreise, gach athrú ar mheasúnachtaí agus gach aisíocaíocht cánach is gá.
(5) Chun críocha an ailt seo glacfar go ndearnadh aon suim, seachas cíos, a íocadh ar léas a dheonú nó i ndáil le léas a dheonú a íoc ar mhodh préimhe ach amháin sa mhéid go gcruthófar gur tugadh leor-chomaoin eile i leith na híocaíochta.
(6) I gcás ina mbeidh ré léasa le déanamh amach chun críocha an ailt seo tar éis dáta ar ar tháinig deireadh leis an léas ar chúis ar bith, glacfar, d'ainneoin aon ní i bhfo-alt (2) d'alt 83 den Acht seo, gur mhair an ré ó thosach feidhme an léasa go dtí an dáta sin; agus i gcás ina mbeidh an ré sin le déanamh amach chun na gcríocha sin tráth a bheidh an léas ar marthain, beidh feidhm ag forálacha an fho-ailt sin (2) de réir na gcúinsí a bheidh ann an tráth sin.
Ligin áirithe a eisiamh.
87.—Ní bheidh éifeacht ag alt 84 ná ag alt 90 den Acht seo maidir le cás ina bhfuil an cíos a fhorcoimeádtar faoi léas (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) neamhdhóthanach, agus bliain amháin a thógáil le bliain eile, chun íoc as costas an léasóra ag comhlíonadh a oibleagáidí faoin léas agus chun aon chaiteachas a íoc a bhainfidh le cothabháil, deisiúchán, árachas agus bainistí an áitribh faoi réir an léasa agus a bheidh le n-íoc aige, agus chuige sin measfar an léasóir d'iompar go bliantúil caiteachas bainistí (i dteannta aon chaiteachais iarbhír) is comhionann leis an méid a mbeidh sé dlite de cáin a íoc ina leith faoi Sceideal A i leith an áitribh.
Cánachas ar íocaíochtaí áirithe i leith éasúintí.
88.—I gcás aon duine a bheith, in aon bhliain mheasúnachta, i dteideal aon íocaíochta, seachas íocaíocht lena mbaineann alt 94 den Acht seo, maidir le haon éasúint i ndáil le haon áitreabh, nach áitreabh arb eisean a aon-áititheoir chun críocha Sceideal A, i gcaitheamh na tréimhse a bhfuil an íocaíocht dlite ina leith, áireofar chun críocha alt 84 den Acht seo an íocaíocht ionann agus dá mba chíos í ab iníoctha i leith áitribh faoi ghearr-léas, agus beidh feidhm dá réir sin ag forálacha an ailt sin faoi réir na modhnuithe is gá.
Forálacha maidir le measúnacht.
89.—(1) I gcás brabúis nó gnóchan is inmhuirir i leith cánach faoi Chás VI de Sceideal D de bhua na bhforálacha sin roimhe seo den Chuid seo den Acht seo a theacht ó dhá bhunadh nó níos mó chun aon duine d'aon bhliain mheasúnachta, féadfar méideanna iomaí na mbrabús nó an ghnóchain is inmhuirir amhlaidh a mheasúnú in aon mheasúnacht amháin.
(2) I gcás measúnacht, i leith brabúis nó gnóchan is inmhuirir mar a dúradh d'aon bhliain mheasúnachta, a dhéanamh sa bhliain sin, cibé acu de bhun an fho-ailt díreach roimhe seo nó ar shlí eile—
(a) déanfar é ar an bhforas gur díreach mar a bhí i gcás na bliana measúnachta deiridh roimhe sin do na foinsí uile brabús nó gnóchain agus do na fíorais uile is iomchuí maidir le ríomh brabús nó gnóchain, agus
(b) beidh cáin intobhaigh dá réir sin, ach déanfar aon choigeartuithe is gá tar éis deireadh na bliana, cibé acu ar mhodh measúnachta breise, aisíoc cánach nó eile é, chun a áirithiú go muirearófar cáin ar bhrabúis nó ar ghnóchan na bliana measúnachta.
(3) Chun críocha mhír (a) den fho-alt sin roimhe seo ní thabharfar aird ar aon mhéideanna nach gcuirfí i gcuntas, mura mbeadh alt 86 den Acht seo, agus brabúis nó gnóchan á ríomh.
Faoiseamh i leith caillteanas.
90.—Más rud é i gcás aon bhliana measúnachta gur mó comhshuim na n-asbhaintí a bheidh údaraithe, maidir le haon ghearrléas, le fo-alt (4) d'alt 84 den Acht seo ná méid an chíosa a dtiocfaidh an léasóir chun bheith ina theideal sa bhliain, measfar gurb é a bheidh sa bharrachas caillteanas den sórt a luaitear in alt 2 den Acht Airgeadais, 1945, agus beidh feidhm dá réir sin ag forálacha an ailt sin.
Faoiseamh i leith méid nach bhfuarthas.
91.—(1) Más rud é, ar éileamh ina leith sin, go gcruthóidh léasóir nach bhfuair sé an méid a bhí sé i dteideal a fháil maidir le gearr-léas agus—
(a) más mar gheall ar mhainneachtain an duine ag arbh iníoctha é nach bhfuarthas an méid sin, go mbeidh an méid sin neamh-inghnóthaithe, nó
(b) má tharscaoil sé íoc an mhéid sin, go ndearnadh an tarscaoileadh gan chomaoin agus go ndearnadh é go réasúnach d'fhonn cruatan a sheachaint,
déileálfar chun críocha na Coda seo den Acht seo leis an léasóir ionann agus dá mba nach raibh teideal aige an méid sin a fháil agus déanfar a dhliteanas i leith cánach don bhliain mheasúnachta a tháinig sé chun bheith i dteideal an méid sin a fháil agus d'aon bhliain mheasúnachta ina dhiaidh sin a choigeartú, trí aisíoc nó ar shlí eile, de réir mar is gá i gcúrsaí an cháis; ach má fhaightear an méid sin go léir nó aon chuid de ina dhiaidh sin, déanfar dliteanas an léasóra i leith cánach do na blianta measúnachta iomchuí uile a athchoigeartú go cuí trí mheasúnacht bhreise nó ar shlí eile.
(2) Is chun an chigire cánach a dhéanfar agus is é an cigire cánach a chinnfidh, aon éileamh ar aisíocaíocht faoin alt seo; ach duine ar bith arb éagóir leis aon chinneadh de chuid an chigire cánach ar aon éileamh den sórt sin féadfaidh sé, ar fhógra i scríbhinn a thabhairt don chigire sin laistigh de lá agus fiche tar éis fógra a thabhairt dó i dtaobh an chinnte, achomharc a dhéanamh chun na gCoimisinéirí Speisialta.
(3) Eistfidh agus cinnfidh na Coimisinéirí Speisialta achomharc a dhéanfar chucu faoi fho-alt (2) den alt seo ionann agus dá mba achomharc é i gcoinne measúnacht i leith cánach ioncaim, agus beidh feidhm dá réir sin, faoi réir na modhnuithe is gá, ag forálacha na nAchtanna Cánach Ioncaim a bhaineann le hathéisteacht achomhairc nó cás a shonrú le haghaidh tuairim na hArd-Chúirte ar phointe dlí.
Asbhaint faoi threoir préimh a íocadh agus brabúis á ríomh chun críocha Cásanna I agus II de Sceideal D
92.—I gcás—
(a) in aon tréimhse (dá ngairtear an tréimhse sin ina dhiaidh seo san alt seo) inarb é duine ag a bhfuil trádáil nó gairm ar siúl léasaí áitribh atá á áitiú aige go hiomlán nó go páirteach chun críocha an chéanna, agus
(b) ina bhfuil aon mhéid tagtha chun bheith inmhuirir i leith cánach faoi fho-alt (1), (2) nó (3) d'alt 86 den Acht seo, nó go mbeadh sé tagtha chun bheith inmhuirir amhlaidh mura mbeadh fo-alt (4) den alt sin, maidir le préimh a íocadh, nó a mheasfar a íocadh, leis an léasóir (cibé acu ba é an léasaí a bhí i gceist an duine ag a raibh an trádáil nó an ghairm ar siúl nó a réamhtheachtaí i dteideal).
déanfar an ríomh, chun críche measúnachta faoi Chás I nó Cás II de Sceideal D, ar bhrabúis nó gnóchan na trádála nó na gairme don tréimhse sin ionann agus dá mbeadh an duine ag a raibh sin ar siúl tar éis méid cíosa (i dteannta aon chíosa a íocadh iarbhír) a íoc i leith an áitribh is comhionann leis an méid ab inmhuirir mar a dúradh (nó i gcás gan an duine sin a bheith ina léasaí faoin léas ach amháin i gcaitheamh cuid den tréimhse a dúradh, cuid chionúireach den mhéid sin) arna iolrú ar an gcodán arb é a uimhreoir an méid laethanta sa tréimhse sin agus arb é a ainmeoir an méid laethanta i ré an léasa arna cinneadh chun críocha an fho-ailt iomchuí den alt sin 86.
Asbhaintí faoi threoir préimheanna a íocadh agus brabúis á ríomh chun críocha Chuid IX.
93.—(1) I gcás aon mhéid a bheith tagtha chun bheith inmhuirir i leith cánach faoi fho-alt (1), (2) nó (3) d'alt 86 den Acht seo, nó go mbeadh sé tagtha chun bheith inmhuirir amhlaidh mura mbeadh fo-alt (4) den alt sin, maidir le préimh a íocadh nó a mheastar a íocadh faoi na téarmaí ar faoina réir a deonaíodh léas, ansin, faoi réir forálacha na bhfo-alt ina dhiaidh seo den alt seo, measfar chun críocha fho-alt (4) d'alt 84 den Acht seo go ndearna an léasaí, cibé acu is é an léasaí bunaidh é nó nach é, íocaíocht a íoc ar mhodh cíosa faoin léas (i dteannta aon chíosa a íocadh iarbhír) i ngach bliain mheasúnachta arb é an léasaí é ar a feadh is íocaíocht a bhfuil idir í agus an méid sin (dá ngairtear an méid is inmhuirir ar an uasléas ina dhiaidh seo san alt seo an chomhréir chéanna atá idir fad na tréimhse sa bhliain sin arbh eisean an léasaí ar a feadh agus fad téarma an léasa.
(2) I gcás—
(a) go bhfuil, nó go mbeadh, aon mhéid tagtha chun bheith inmhuirir mar a luaitear san fho-alt sin díreach roimhe seo, agus
(b) go mbeadh an léasaí, ar leithligh ón bhfo-alt seo, inmhuirir i leith cánach faoin alt sin 86 ar aon mhéid maidir le préimh a íocadh, nó a mheastar a íocadh, leis ar fholéas ar an áitreabh uile, nó ar chuid den áitreabh, atá sa léas i dteannta nó d'éagmais áitribh eile,
is é méid a mbeidh sé inmhuirir ina leith amhlaidh, i gcás gan é do dhéanamh aon éilimh faoi fho-alt (4) den alt sin 86, barrachas (más ann) an mhéid ar a mbeadh sé inmhuirir mar a dúradh thar an gcodán iomchuí den mhéid is inmhuirir ar an uasléas, nó, mura bhfuil an t-áitreabh atá sa léas i gcomhionannas leis an áitreabh atá san fholéas, an codán iomchuí den mhéid sin arna choigeartú go comhréireach.
(3) I gcás ina mbeidh éifeacht ag fo-alt (2) den alt seo, beidh feidhm ag fo-alt (1) i leith na bliana measúnachta a mbeadh an léasaí inmhuirir ina haghaidh mar a dúradh agus i leith blianta ina dhiaidh sin más mó agus amháin más mó an codán iomchuí sin ná an méid a mbeadh an léasaí inmhuirir ina leith amhlaidh, agus beidh feidhm aige ansin amhail agus dá mba chomhionann leis an mbarrachas an méid ab inmhuirir ar an uasléas:
Ar choinníoll, i gcás nach bhfuil ach cuid den áitreabh atá sa léas sa bhfoléas, go bhfeidhmeofar an fo-alt sin (1) agus an fo-alt seo ar leithligh maidir leis an gcuid sin den áitreabh sin agus maidir leis an gcuid eile den áitreabh sin, ach sin ionann agus dá gcuirfí in ionad aon tagartha don méid is inmhuirir ar an uasléas tagairt don mhéid sin arna choigeartú go comhréireach.
(4) Chun críocha an ailt seo is é an codán iomchuí den méid is inmhuirir ar an uasléas an tsuim a bhfuil idir í agus an méid sin an chomhréir chéanna atá idir téarma an fholéasa agus téarma an léasa.
(5) Is é an cigire cánach a dhéanfaidh aon choigeartú dá dtagraítear san alt seo agus déanfaidh sé sin de réir mar is fearr is eol dó agus a mheasfaidh sé, agus féadfaidh na Coimisinéirí Speisialta, nó an Breitheamh Cuarda, aon choigeartú a dhéanfar amhlaidh a leasú, ar achomharc i gcoinne measúnacht a rinneadh ar fhoras an choigeartaithe a éisteacht nó a athéisteacht.
Cánachas ar chíosanna faoi léasanna fada agus ar íocaíochtaí áirithe eile.
94.—(1) Bainfidh an t-alt seo leis na híocaíochtaí seo a leanas:
(a) aon chíos is iníoctha i leith aon áitribh nach bhfuil an mhaoin ann measúnaithe ar leithligh agus muirearaithe faoi Sceideal A, nó i leith 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 uaidh inmhuirir i leith cánach faoi Chás I de Sceideal D de bhua alt 8 den Acht Airgid, 1929,
(b) aon chíos is iníoctha maidir le haon áitreabh, seachas áitreabh atá á úsáid, á áitiú nó á theachtadh mar a dúradh, faoi léas fada, agus
(c) aon ús, blianacht, cíosmhuirear nó cíos feofheirme bliantúil nó aon íocaíocht bhliantúil eile atá forcoimeádta i leith aon áitribh, nó atá muirearaithe ar aon áitreabh nó ag eisiúint as, nach cíos is iníoctha faoi léas nó i leith áitribh atá á úsáid, á áitiú nó á theachtadh mar a luaitear i mír (a) den fho-alt seo nó cíosmhuirear den sórt a luaitear i Riail 6 d'Uimh. VIII de Sceideal A,
is íocaíocht a tháinig nó a thiocfaidh chun bheith dlite an 6ú lá d'Aibreán, 1963, nó dá éis sin.
I mír (a) den fho-alt seo, measfar go bhfolaíonn an tagairt do chíos tagairt do dhola, dleacht, ríchíos nó d'íocaíocht bhliantúil nó thréimhsiúil i bhfoirm cíosa cibé is in airgead nó i luach airgid nó ar shlí eile is iníoctha é.
(2) Ní bheidh éifeacht ag Riail 1 ná ag Riail 4 d'Uimh. VIII de Sceideal A maidir le haon íocaíocht lena mbaineann an t-alt seo.
(3) 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 VI den Sceideal sin, agus
(b) déileálfar léi, chun críocha mhír (m) de Riail 3 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D agus Rialacha 19 agus 21 de na Rialacha Ginearálta, ionann agus dá mba ríchíos í a íocadh i leith úsáid paitinne:
Ar choinníoll, i gcás cíos den sórt a luaitear i mír (a) d'fho-alt (1) den alt seo a thabhairt i dtoradh de chuid an ghnóthais, go mbeidh éifeacht ag an bhfo-alt seo ionann agus dá bhfágfaí ar lár mír (b) den fho-alt seo; agus measfar gurb é luach an toradh a tugadh amhlaidh méid na mbrabús nó an ioncaim ón gcéanna.
(4) (a) Maidir le hasbhaint ó íocaíocht lena mbaineann an t-alt seo a rinneadh ar cuntas cánach ioncaim tráth ar bith tar éis an 5ú lá d'Aibreán, 1963, agus roimh dháta an Achta seo a rith, arbh asbhaint dhlíthiúil í dá mbeadh na forálacha sin roimhe seo den alt seo i bhfeidhm an tráth sin, measfar gurbh asbhaint dhlithiúil í arbh infheidhmithe ina leith forálacha uile Riail 19 nó Riail 21 de na Rialacha Ginearálta, de réir mar a bheidh.
(b) Beidh éifeacht ag fo-alt (2) d'alt 211 den Income Tax Act, 1918, ionann agus dá mba rud é gur tháinig an t-alt seo i ngníomh an 6ú lá d'Aibreán, 1963, agus forléireofar “other annual payment”, sa dá áit ina bhfuil sé sin san fho-alt sin, mar ní a fholaíonn tagairt d'aon íocaíocht lena mbaineann an t-alt seo nach íocaíocht cíosa, úis nó blianachta.
Tuairisceáin, etc., chun críocha Chuid IX.
95.—D'fhonn sonraí a fháil i dtaobh brabúis nó gnóchan is inmhuirir i leith cánach faoi Chás VI de Sceideal D de bhua na Coda seo den Acht seo, féadfaidh an cigire cánach trí fhógra i scríbhinn a cheangal—
(a) ar aon léasóir, nó athléasóir, áitribh cibé eolas a shonrófar san fhógra a thabhairt, laistigh den am a theorainneofar leis an bhfógra, i dtaobh forálacha an léasa agus na dtéarmaí ar faoina réir a deonaíodh an léas agus i dtaobh na n-íocaíochtaí a rinneadh leis, nó a rinne sé, maidir leis an áitreabh;
(b) ar aon léasaí, áititheoir nó athléasaí nó ath-áititheoir áitribh (lena n-áirítear aon duine ag a bhfuil nó ag a raibh úsáid an áitribh) cibé eolas a thabhairt a shonrófar san fhógra i dtaobh na dtéarmaí a bhaineann leis an léas, le háitiú nó le húsáid an áitribh, agus i gcás ina mbeidh aon cheann de na téarmaí sin bunaithe le haon ionstraim scríofa, an ionstraim a thabairt ar aird don chigire cánach lena hiniúchadh;
(c) ar aon léasaí nó athléasaí áitribh cibé eolas a thabhairt a shonrófar san fhógra i dtaobh aon chomaoin a tugadh i leith an léas a dheonú dó;
(d) ar aon duine a dhéanann mar ghníomhaire áitreabh a bhainistí nó cíos nó íocaíochtaí eile as áitreabh a ghlacadh cibé sonraí a thabhairt don chigire cánach maidir le híocaíochtaí as an áitreabh a shonrófar san fhógra.
Scor, etc.
96.—(1) Ní bheidh éifeacht don bhliain 1963-64 ná d'aon bhliain mheasúnachta ina dhiaidh sin ag alt 6 den Acht Airgid, 1932, ná ag an Riail a cuireadh tríd an alt sin, leis na Rialacha is infheidhmithe maidir le Cás III de Sceideal D.
(2) D'ainneoin aon ní sa Chuid seo den Acht seo, forléireofar alt 37 den Income Tax Act, 1918, agus beidh éifeacht aige ionann agus dá mbeadh aon cháin is inmhuirir faoi Sceideal D de bhua forálacha na Coda seo den Acht seo inmhuirir faoi Sceideal A.
(3) Más rud é go bhféadfar asbhaint a dhéanamh, i leith aon bhliana measúnachta, faoi fho-alt (4) d'alt 84 den Acht seo maidir le costas cothabhála, deisiúchán, árachais nó bainistí aon áitribh, ní lamhálfar aon fhaoiseamh ó cháin ioncaim faoi Sceideal A i leith an áitribh faoi Riail 8 d'Uimh. V den Sceideal sin.
CUID X.
Ilghnéitheach.
An Cuntas Fuascailte Seirbhísí Caipitiúla.
97.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1962” alt 19 den Acht Airgeadais, 1962;
ciallaíonn “an tríú blianacht bhreise déag” an tsuim a mhuirearófar ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá leis “an Aire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Beidh éifeacht ag fo-alt (4) d'alt leasaitheach 1962, maidir leis na naoi mbliana airgeadais comhleanúnacha is fiche dar tosach an bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1964, ach “£1,309,854” a chur in ionad “£1,334,935” .
(3) Beidh éifeacht ag fo-alt (6) d'alt leasaitheach 1962 ach “£830,974” a chur in ionad “£863,530”.
(4) Déanfar suim £1,431,786 chun iasachtaí, maraon le hús ar an gcéanna, i leith seirbhísí caipitiúla a fhuascailt a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais comhleanúnacha a thosóidh leis an mbliain airgeadais dar críoch an 31ú lá de Mhárta, 1964.
(5) Déanfar an tríú 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 tríú blianacht bhreise déag nach mó ná £926,179 in aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an tríú blianacht bhreise déag a úsáid i gceann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Brabús crannchur a bheith díolmhaithe ó cháin ioncaim agus ó cháin bhrabús corparáide.
98.—(1) Beidh éifeacht ag an alt seo maidir le haon chrannchur lena mbaineann ceadúnas faoi Chuid IV den Acht um Chearrbhachas agus Crannchur, 1956, agus measfar é a theacht i bhfeidhm agus éifeacht a bheith aige amhail ar an lú lá de Mhárta, 1956, agus ón lá sin amach.
(2) (a) Deonófar díolúine ó cháin brabús corparáide agus, faoi réir na chéad mhíre eile, ó cháin ioncaim i leith brabús ó aon chrannchur lena mbaineann an t-alt seo.
(b) Maidir le cáin ioncaim measfar, chun críocha an ailt seo, gurb iad na brabúis ó chrannchur don bhliain 1963-64 nó do bhliain mheasúnachta roimhe sin, iomlán na mbrabús a mbeadh an duine ag á raibh sé á sheoladh inmhuirir i leith cánach maidir leo sa bhliain sin faoi Sceideal D lúide—
(i) suim is comhionann le comhshuim na n-íocaíochtaí uile a rinneadh sa bhliain sin agus as a mbeadh; dá mb'inmhuirir mar a dúradh na brabúis, cáin inbhainte faoi Riail 19 de na Rialacha Ginearálta ar an bhforas gurbh íocaíochtaí as na brabúis sin iad, agus
(ii) i gcás ina raibh an crannchur á sheoladh ag comhlucht daoine, suim is comhionann leis an oiread sin de na brabúis ab inmhuirir mar a dúradh agus a cuireadh, roimh dháta an Achta seo a rith, ag íoc díbhinní.
(c) Déanfar gach uile ghlanadh ar mheasúnachtaí, leasuithe ar mheasúnachtaí agus aisíocaíochtaí cánach maidir leis an mbliain 1963-64 agus blianta measúnachta roimhe sin is iomchuí ag féachaint do na míreanna sin roimhe seo den fho-alt seo.
(3) Ní thabharfaidh aon ní san alt seo gur neamhchuí d'aon asbhaint cánach ioncaim a rinneadh roimh dháta an Achta seo a rith agus arbh asbhaint chuí í dá mba nár achtaíodh an t-alt seo.
Alt 38 (2) den Acht Airgid, 1924, do scor i bpáirt.
99.—Scoirfidh fo-alt (2) d'alt 38 den Acht Airgid, 1924, d'éifeacht a bheith aige sa mhéid go bhforálann sé go mbeidh airgead a bheidh dlite don Phríomh-Chiste nó iníoctha leis an bPríomh-Chiste nó chun sochair dó le n-íoc i dtosaíocht ar fhiacha eile.
Foirm ordú forghníomhaithe i gcásanna Ioncaim áirithe.
100.—(1) Beidh feidhm ag an alt seo maidir le haon imeachtaí a thionscnófar san Ard-Chúirt nó sa Chúirt Chuarda chun aon cháin nó dleacht a ghnóthú a bheidh faoi chúram agus bainistí na gCoimisinéirí Ioncaim, nó maidir le haon fhíneáil, pionós nó forghéilleadh i ndáil le haon cháin nó dleacht den sórt sin nó faoina ndeachthas faoi aon Acht nó a forchuireadh le haon Acht a bhaineann le custaim nó mál.
(2) D'ainneoin aon ní contrártha dó sin a fhoráiltear le haon achtachán nó faoi aon achtachán nó le haon riail cúirte—
(a) i gcás ina ndéanfar breithiúnas i gcoinne an chosantóra le haghaidh aon mhéid áirithe a thabhairt san Ard-Chúirt in imeachtaí lena mbaineann an t-alt seo, is san fhoirm atá leagtha amach i gCuid I den Chúigiú Sceideal a ghabhann leis an Acht seo a bheidh foirm an ordaithe fhorghníomhaithe a eiseofar maidir leis an méid, agus is suim £1 10s. 0d. an tsuim is inghnóthaithe i leith costas an ordaithe fhorghníomhaithe.
(b) I gcás ina dtabharfaidh an Chúirt Chuarda breithiúnas den sórt sin is san fhoirm atá leagtha amach i gCuid II den Chúigiú Sceideal a ghabhann leis an Acht seo a bheidh foirm an ordaithe fhorghníomhaithe a eiseofar amhlaidh, agus is suim 16s. 6d. an tsuim a bheidh inghnóthaithe i leith costas an ordaithe fhorghníomhaithe.
Táillí agus caiteachais faoi dheimhnithe áirithe a thobhach.
1958. Uimh. 25.
101.—(1) San alt seo—
ciallaíonn “deimhniú faoi alt 7” deimhniú arna eisiúint faoi alt 7 den Acht Airgid, 1923, nó faoin alt sin arna leathnú le halt 55 den Acht Airgeadais, 1958;
ciallaíonn “ordú forghníomhaithe” ordú forghníomhaithe de réir bhrí an Achta um Fheidhmiú Orduithe Cúirte, 1926;
(2) Beidh teideal ag cláraitheoir contae nó ag sirriam a bheidh ag forghníomhú deimhniú faoi alt 7—
(a) más mó ná sé chéad punt an tsuim a dheimhneofar sa deimhniú a bheith faoi mhainneachtain, cibé táillí agus caiteachais, arna ríomh de réir na scálaí a bheidh ceaptha ag an Aire Dlí agus Cirt faoi mhír (a) d'fho-alt (1) d'alt 14 den Acht um Fheidhmiú Orduithe Cúirte, 1926, agus a bheidh i bhfeidhm de thuras na huaire, a mhuirearú agus (i gcás inar iomchuí é) a chur leis an tsuim sin agus (in aon chás) a thobhach faoin deimhniú, is táillí agus caiteachais a bheadh teideal aige a mhuirearú nó a chur leis an tsuim sin agus a thobhach amhlaidh dá mba ordú forghníomhaithe ón Ard-Chúirt an deimhniú,
(b) más mó ná caoga punt ach nach mó ná sé chéad punt an tsuim a dheimhneofar sa deimhniú a bheith faoi mhainneachtain, cibé táillí agus caiteachais, arna ríomh de réir na scálaí sin, a mhuirearú agus (i gcás inar iomchuí é) a chur leis an tsuim sin agus (in aon chás) a thobhach faoin deimhniú, is táillí agus caiteachais a bheadh teideal aige a mhuirearú nó a chur leis an tsuim sin agus a thobhach amhlaidh dá mba ordú forghníomhaithe ón gCúirt Chuarda an deimhniú, agus
(c) mura mó ná caoga punt an tsuim a dheimhneofar sa deimhniú a bheith faoi mhainneachtain, cibé táillí agus caiteachais, arna ríomh de réir na scálaí sin, a mhuirearú agus (i gcás inar iomchuí é) a chur leis an tsuim sin agus (in aon chás) a thobhach faoin deimhniú, is táillí agus caiteachais a bheadh teideal aige a mhuirearú nó a chur leis an tsuim sin agus a thobhach amhlaidh dá mba ordú forghníomhaithe ón gCúirt Dúiche an deimhniú.
(3) (a) Beidh éifeacht agus measfar éifeacht a bheith riamh ag na fo-ailt sin roimhe seo den alt seo, amhail ar an lú lá de Dheireadh Fómhair, 1926, agus ón dáta sin amach agus dá réir sin, aon deimhniú faoi alt 7 a eisíodh sa tréimhse a thosaigh an lá sin agus a chríochnaigh ar dháta an Achta seo a rith ní bheidh sé ar neamhní agus ní raibh sé riamh ar neamhní ná ní dhéanfar ná ní dhearnadh dochar dó i slí ar bith trí aon táillí nó caiteachais a chur leis an tsuim a deimhníodh leis a bheith faoi mhainneachtain, is táillí nó caiteachais a fhéadfaí go dleathach a chur léi amhlaidh dá mbeadh na fo-ailt sin i bhfeidhm i gcaitheamh na tréimhse sin, agus aon tobhach a rinneadh i rith na tréimhse sin ar aon táillí nó caiteachais a cuireadh léi amhlaidh agus arbh thobhach dleathach é dá mbeadh na fo-ailt sin i bhfeidhm i gcaitheamh na tréimhse sin ní bheidh sé agus ní raibh sé riamh neamhdhleathach.
(b) Chun críocha an fho-ailt seo, forléireofar an tagairt i bhfo-alt (2) den alt seo do shirriam mar thagairt a fholaíonn tagairt d'fhoshirriam agus, maidir le deimhnithe faoi alt 7 a eisíodh roimh an 8ú lá de Nollaig, 1953, forléireofar na tagairtí atá ann do shé chéad punt mar thagairtí do thrí chéad punt agus forléireofar na tagairtí atá ann do chaoga punt mar thagairtí do chúig phunt is fiche.
(4) Aon deimhniú faoi alt 7 a eisíodh roimh an lú lá de Dheireadh Fómhair, 1926, ní bheidh sé ná ní raibh sé riamh ar neamhní ná ní dhéanfar ná ní dhearnadh dochar dó i slí ar bith trí aon táillí a chur leis an tsuim a deimhníodh leis a bheith faoi mhainneachtain, is táillí a fhéadfaí a chur léi go dleathach amhlaidh dá mba ordú forghníomhaithe an deimhniú, agus aon tobhach a rinneadh roimh dháta an Achta seo a rith ar aon táillí den sórt sin a cuireadh léi amhlaidh arbh thobhach dleathach é dá mba ordú forghníomhaithe an deimhniú faoi alt 7 ní bheidh sé ná ní raibh sé riamh neamhdhleathach.
Alt 14 den Acht Airgeadais, 1962, a leasú.
102.—Leasaítear leis seo fo-alt (5) d'alt 14 den Acht Airgeadais, 1962, trí “agus ag forálacha gach rialach cúirte” a chur isteach i ndiaidh “gach achtacháin”.
Forálacha sealadacha a bhaineann leis an Ród-Chiste a leasú.
103.—(1) Leasaítear leis seo alt 1 den Acht Ród-Chiste (Deontais agus Airleacain) (Forálacha Sealadacha), 1959, trí “cheithre” a chur in ionad “chúig”.
(2) Leasaítear leis seo alt 1 den Acht Ród-Chiste (Deontais) (Forálacha Sealadacha), 1962, trí “na gcúig bliana” a chur in ionad “na dtrí bliana” i bhfo-alt (1) agus “naoi” a chur in ionad “seacht” i bhfo-alt (2).
Aisghairm.
104.—(1) (a) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid I den Séú 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'Eanáir, 1963.
(2) (a) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid II den Séú 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, 1963.
(3) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid III den Séú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(4) (a) Déantar leis seo an t-achtachán a shonraítear i gcolún (2) den Chuid IV den Séú 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 Lúnasa, 1963, nó ar dháta an Achta seo a rith, cibé dáta acu is déanaí.
(5) (a) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid V den Séú 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 6ú lá d'Aibreán, 1964.
(6) (a) Aisghairtear leis seo an t-achtachán a shonraítear i gcolún (2) de Chuid VI den Séú Sceideal a ghabhann leis an Acht seo a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Tiocfaidh mír (a) den fho-alt seo i ngníomh an 6ú lá d'Aibreán, 1965.
Cúram agus bainistí cánacha agus dleachtanna.
105.—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.
1920, c. 18.
1891, c. 39.
106.—(1) Féadfar an tAcht Airgeadais, 1963, a ghairm den Acht seo.
(2) Déanfar Codanna I agus IX agus (sa mhéid go mbaineann siad le cáin ioncaim) Codanna VII agus VIII agus alt 98 den Acht seo a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineann sí le dleachtanna custam, a fhorléiriú i dteannta na nAchtanna Custam agus, sa 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 IV den Acht seo agus an Ceathrú Sceideal a ghabhann leis an Acht seo agus (sa mhéid go mbaineann siad le cáin bhrabús corparáide) Codanna VII agus VIII agus alt 98 den Acht seo a fhorléiriú i dteannta Chuid V den Finance Act, 1920, agus na n-achtachán ag leasú nó ag leathnú na Coda sin.
(5) 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.
(6) Ach amháin i gcás ina bhforáiltear a mhalairt iontu, measfar Codanna I agus IX den Acht seo do theacht i bhfeidhm agus éifeacht a bheith acu amhail ar an 6ú lá d'Aibreán, 1963, agus ón lá sin amach.
(7) Aon tagairt san Acht seo d'aon achtachán eile déanfar, ach amháin a mhéid a n-éileoidh an comhthéacs a mhalairt, í a fhorléiriú mar thagairt don achtachán sin arna leasú le haon achtachán nó faoi aon achtachán eile, lena n-áiritear an tAcht seo.
AN CHEAD SCEIDEAL
Gníomhaíochtaí Díolmhaithe (Cáin Láimhdeachais).
Díol earraí lena seachadadh lasmuigh den Stát.
Díol a dtoradh féin ag feirmeoirí agus iascairí ar shlí seachas i ndáil le gnó siopa nó gnó mionreaca dá shamhail a sheoladh.
Díol ainmhithe beo ar shlí seachas i ndáil le gnó siopa nó gnó mionreaca dá shamhail a sheoladh.
Díol (faoi réir cibé teorainneacha, más ann, a shonrófar le rialacháin faoi alt 52 den Acht seo) cré, clocha, gairbhéil, gainimhe agus stroighne.
Díol (faoi réir cibé teorainneacha, más ann, a shonrófar le rialacháin faoi alt 52 den Acht seo) síolta, leasachán, ábhair beatha ainmhithe agus ábhair agus substaintí eile de chineál a úsáidtear ina mór-chainníochtaí ag feirmeoirí agus iascairí le haghaidh a slí bheatha (seachas olaí hiodracarbóin le haghaidh úsáid tís nó iompar ar bhóithre).
Díol (faoi réir cibé teorainneacha, más ann, a shonrófar le rialacháin faoi alt 52 den Acht seo) trealaimh, innealra agus gléasra a úsáidtear go coitianta ag feirmeoirí agus iascairí (seachas mótar-fheithiclí atá deartha chun daoine a iompar ar bhóithre).
Díol (faoi réir cibé teorainneacha, más ann, a shonrófar le rialacháin faoi alt 52 den Acht seo) olaí hiodracarbóin seachas olaí hiodracarbóin le haghaidh úsáid tís nó iompar ar bhóithre.
Soláthar seirbhísí baincéireachta agus árachais.
Soláthar seirbhísí a thugtar ar phá agus tuarastail a thagann faoi réim Sceideal E den Income Tax Act, 1918.
Soláthar seirbhísí a sholáthraítear chun críocha talmhaíochta, tionscail nó tráchtála seachas seirbhísí a sholáthraítear i gcúrsa gnó a sheoladh arb é atá ann go hiomlán nó go páirteach díol earraí ar mionreic.
Soláthar seirbhísí de chineál gairmiúil nó oideachais seachas seirbhísí a sholáthraítear i gcúrsa gnó a sheoladh arb é atá ann go hiomlán nó go páirteach earraí a dhíol ar mionreic.
Soláthar seirbhísí a sholáthraíonn an Stát agus údaráis áitiúla.
Soláthar seirbhísí a sholáthraíonn ospidéil, tithe altranais agus forais dá samhail.
Foirgníocht, agus daingneáin agus feistis téacháin, soilsiúcháin, pluiméireachta agus sláintíochta a chur isteach, agus foirgnimh agus daingneáin atá feistithe ar fhoirgnimh a dheisiú, a phéinteáil agus a mhaisiú.
Soláthair iompair.
Tithe agus cóiríocht a ligeann ar cíos agus soláthar iostais agus lóistín ar shlí seachas ag dílseánaigh ostán.
Airgead a thabhairt ar iasacht ar shlí seachas i ndáil le hidirbheartanna fruilcheannaigh nó díola chreidmheasa.
Fógraíocht.
AN DARA SCEIDEAL.
Tuairisc ar Earrai (Cáin Láimhdeachais).
Bia agus Deoch.
Tobac.
Troscán agus feistis seachas troscán agus trealamh oifige.
Cré-earraí, earraí gloine, sceanra, agus áraistí cócaireachta.
Trealamh cistine tí.
Cloig agus uaireadóirí.
Earraí le haghaidh órnáideachais nó úsáide pearsanta.
Mótar-fheithiclí atá deartha chun daoine a iompar ar bhóithre.
Earraí cluichíochta.
Gléasanna ceoil.
Gramafóin agus gléasanna raidio agus teilifíse.
Ceirníní gramafóin.
Olaí hiodracarbóin le haghaidh úsáide tís nó le haghaidh iompar ar bhóithre.
AN TRIU SCEIDEAL.
Forálacha dá dTagraítear in Ailt 73, 74 agus 76 den Acht seo.
Colún 1 | Colún 2 | Colún 3 |
Income Tax Act, 1918 | Income Tax Act, 1918 | Income Tax Act, 1918 Riail 1 de na Rialacha faoin mírcheann a thosaíonn leis na focail “Rules as to interest, & c., with the payment” sna Rialacha is infheidhmithe maidir le Sceideal C |
Fo-alt (2) d'alt 7 | Alt 102 | |
Fo-alt (3) d'alt 7 | Alt 103 | |
Alt 8 | Alt 104 | |
Alt 100 | Alt 105 | |
Alt 101 | Alt 139 | Mír (2) de Riail 21 de na Rialacha Ginearálta |
Riail 10 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D | Finance Act, 1922 | |
Alt 22 | Alt 6 | |
Riail 17 de na Rialacha Ginearálta | Mír 4 den Chéad Sceideal | |
Mír 11 den Chéad Sceideal | An tAcht Airgeadais. 1958 | |
Fo-alt (5) d'alt 9 | Mír (a) d'fho-alt (1) d'alt 39 | |
Fo-alt (2) d'alt 6 | ||
An tAcht Airgeadais, 1961 Fo-alt (1) d'alt 13 | Fo-alt (4) d'alt 14 | |
An tAcht Airgeadais (Brabúis Mhianach Airithe) (Faoiseamh Sealadach ó Chánachas) 1956 | ||
Alt 10 | ||
Mír (b) d'fho-alt (1) d'alt 39 | ||
An tAcht seo | ||
Alt 16 | ||
Alt 17 | ||
Alt 95 |
AN CEATHRU SCEIDEAL.
Feidhmiú Chuid VIII maidir le Cáin Bhrabús Corparáide.
1. (1) Má mhainníonn rúnaí cuideachta aon cheann d'fhorálacha fo-ailt (1) agus (2) d'alt 55 den Finance Act, 1920 a chomhlíonadh—
(a) dlífear pionós cúig chéad punt a chur ar an gcuideachta, ach amháin sa chás a luaitear i mír 2 den Sceideal seo agus más rud é, maidir le fo-alt (1) den alt sin, go leanfar den mhainneachtain tar éis breithiúnas a bheith tugtha ag an gcúirt ar os a comhair a tionscnaíodh imeachtaí i leith an phionóis, fíneáil bhreise 1caoga punt in aghaidh gach lae a leanfaidh an mhainneachtain amhlaidh, agus
(b) dlífear céad punt de phionós ar leithligh a chur ar an rúnaí.
(2) Má sháraíonn aon duine forálacha fho-alt (3) d'alt 56 den Finance Act, 1920, dlífear fíneáil cúig chéad punt a chur air.
2. Más maidir le fomhír (1) de mhír (1) d'alt 55 den Finance Act, 1920, a dhéanfar aon mhainneachtain den sórt a luaitear i bhfo-mhír (1) de mhír 1 den Sceideal seo, agus go leanfaidh sí tar éis bliain a bheith caite ó dháta sheirbheála an fhógra a chuir an ceanglas, is é an chéad phionós acu sin a luaitear san fhomhír sin a dhlífear a chur an an gcuideachta míle punt, agus dlífear pionós dhá chéad punt a chur ar an rúnaí.
3. (1) Má dhéanann rúnaí cuideachta go calaoiseach nó go faillíoch aon ráiteas neamhcheart nó sonraí neamhchearta a sheachadadh faoi fhorálacha fho-alt (1) d'alt 55 den Finance Act, 1920, nó má dhéanann sé aon ráiteas nó dearbhú mícheart maidir le haon iarratas ar fhaoiseamh faoi aon achtachán acu sin a bhaineann le cáin bhrabús corparáide, dlífear fíneáil—
(a) cúig chéad punt agus,
(b) oiread, nó, i gcás calaoise, dhá oiread, na difríochta a shonraítear i mír 4 den Sceideal seo
a chur ar an gcuideachta, agus dlífear céad punt, nó, i gcás calaoise, dhá chéad punt, de phionós ar leithligh a chur ar an rúnaí.
(2) I gcás nach go calaoiseach ná go faillíoch a bheidh rúnaí cuideachta tar éis aon tuairisceán, sonraí, ráiteas nó dearbhú den sórt sin a sheachadadh nó a dhéanamh agus go dtiocfaidh sé faoina iúl go raibh sé nó go raibh siad mícheart, ansin, mura gceartaítear an dearmad gan mhoill neamhréasúnach, áireofar chun críocha na míre seo, gur go faillíoch a sheachaid nó a rinne sé an tuairisceán, na sonraí, an ráiteas nó an dearbhú.
4. Is í an difríocht dá dtagraítear i mír 3 den Sceideal seo an difríocht idir—
(a) an méid iomlán cánach is inmhuirir i measúnachtaí d'aon tréimhse chuntasaíochta arb í an tréimhse í nó ina bhfuil aon chuid den tréimhse, lena mbaineann an tuairisceán, na sonraí, an ráiteas nó an dearbhú; agus
(b) an méid arbh an méid é ab inmhuirir amhlaidh dá mba rud é go raibh an tuairisceán, na sonraí, an ráiteas nó an dearbhú, mar a seachadadh nó mar a rinneadh an céanna, ceart.
5. Duine ar bith a chabhróidh nó a aslóidh chun aon tuairisceán, cuntas ráiteas nó dearbhú is eol dó a bheith mícheart a dhéanamh nó a sheachadadh chun críocha cánach brabús corparáide dlífear fíneáil cúig chéad punt a chur air.
6. (1) Faoi réir fhomhír (2) den mhír seo féadfar imeachtaí chun aon phionós faoin Sceideal seo a ghnóthú a thionscnamh tráth ar bith laistigh de shé bliana tar éis an dáta a ndeachthas faoi.
(2) Aon imeachtaí chun aon phionós faoi fhomhír (1) de mhír 3 den Sceideal seo a ghnóthú ní bheidh siad míthráthach mar gheall ar iad a thionscnaimh tar éis ama a cheadaítear leis an bhfomhír sin roimhe seo den mhír seo.
7. Chun críocha an Sceidil seo, aon mheasúnacht nach féidir a athrú níos faide ag na Coimisinéirí Speisialta ar achomharc ná le hordú ó aon chúirt is leor-fhianaise í gur mar a luaitear sna measúnachtaí a tháinig na brabúis a muirearaítear cáin ina leith sna measúnachtaí.
8. Leasaítear leis seo fo-alt (4) d'alt 55 den Finance Act, 1920, trí “to a fine of” a chur in ionad “on summary conviction to a fine not exceeding”.
9. (1) Gan dochar d'aon mhodh eile chun pionós faoin Sceideal seo nó faoi fho-alt (4) d'alt 55 den Finance Act, 1920, a ghnóthú féadfaidh oifigeach do na Coimisinéirí Ioncaim, a bheidh údaraithe acu chun críocha na fomhíre seo, agra a dhéanamh ina ainm féin trí imeachtaí sibhialta chun an pionós a ghnóthú san Ard-Chúirt mar shuim leachtaithe, agus beidh feidhm dá réir sin ag forálacha Alt 94 den Acht Cúirteanna Breithiúnais, 1924.
(2) Má éagann oifigeach a bheidh tar éis imeachtaí de bhun na míre seo a thionscnamh nó a bheidh tar éis leanúint de na himeachtaí de bhua na fomhíre seo, nó má scoireann sé ar shlí eile ar chúis ar bith de bheith ina oifigeach údaraithe chun críocha fhomhír (1) den mhír seo—
(a) beidh deireadh le ceart an oifigigh sin chun leanúint de na himeachtaí agus dílseoidh an ceart chun leanúint díobh do cibé oifigeach eile a bheidh údaraithe amhlaidh agus a ainmneoidh na Coimisinéirí Ioncaim,
(b) i gcás ina n-ainmneofar an t-oifigeach eile sin faoi chlásal (a) den fhomhír seo beidh teideal aige dá réir sin é a chur mar pháirtí sna himeachtaí in ionad an oifigigh chéadluaite, agus
(c) i gcás ina gcuirfear oifigeach in ionad oifigigh eile amhlaidh, tabharfaidh sé fógra i scríbhinn don chosantóir i dtaobh an chur in ionad.
(3) In imeachtaí de bhun na míre seo, beidh deimhniú arna shíniú ag Coimisinéir Ioncaim ag deimhniú na bhfíoras seo a leanas, eadhon, gurb oifigeach do na Coimisinéirí Ioncaim duine áirithe agus go bhfuil sé údaraithe acu chun críocha fhomhír (1) den mhír seo, ina fhianaise, go dtí go gcruthófar a mhalairt, ar na fíorais sin.
(4) In imeachtaí de bhun na míre seo, beidh deimhniú arna shíniú ag Coimisinéir Ioncaim ag deimhniú na bhfíoras seo a leanas, eadhon, gur scoir an gearánaí de bheith ina oifigeach do na Coimisinéirí Ioncaim a d'údaraigh siad chun críocha fhomhír (1) den mhír seo, gurb oifigeach do na Coimisinéirí Ioncaim duine eile, go bhfuil an duine eile sin údaraithe acu chun críocha fhomhír (1) den mhír seo agus go bhfuil sé ainmnithe acu, maidir leis na himeachtaí, chun críocha fhomhír (2) den mhír seo, ina fhianaise, go dtí go gcruthófar a mhalairt, ar na fíorais sin.
(5) In imeachtaí de bhun na míre seo, féadfar deimhniú ag deimhniú na bhfíoras dá dtagraítear i bhfomhír (3) nó (4) den mhír seo agus a airbheartóidh a bheith sínithe ag Coimisinéir Ioncaim a thabhairt i bhfianaise gan chruthúnas agus measfar, go dtí go gcruthófar a mhalairt, é a bheith sínithe amhlaidh.
(6) In imeachtaí faoin mír seo chun pionós dá dtagraítear i bhfomhír (1) de mhír 1 nó de mhír 2 den Sceideal seo a ghnóthú—
(a) beidh deimhniú arna shíniú ag oifigeach de na Coimisinéirí Ioncaim á dheimhniú gur scrúdaigh sé na taifid iomchuí agus go ndealraíonn uathu nach bhfuarthas ón rúnaí, i rith tréimhse sonraithe, aon tuairisceáin shonraithe, nó mion-inste nó fógra sonraithe dá dtagraítear in alt 55 den Finance Act, 1920, ina fhianaise, go dtí go gcruthófar a mhalairt, nár thug an rúnaí, i rith na tréimhse sin, na tuairisceáin nó na mion-inste nó an fógra sin,
(b) féadfar deimhniú á dheimhniú mar a fhoráiltear i gclásal (a) den fhomhír seo, agus a airbheartóidh a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim a thabhairt i bhfianaise gan chruthúnas agus measfar, go dtí go gcruthófar a mhalairt, gurb é an t-oifigeach sin a shínigh é.
(7) Faoi réir an Sceidil seo, beidh feidhm i gcás imeachtaí de bhun na míre seo ag na rialacha den Ard-Chúirt is infheidhmithe de thuras na huaire maidir le himeachtaí sibhialta.
AN CÚIGIÚ SCEIDEAL.
Foirmeacha d'Orduithe Forghníomhaithe.
CUID I.
AN ARD-CHÚIRT.
IONCAM | ||
19 | Uimh. | |
Idir A.B., | Gearánaí, | |
agus C.D. | Cosantóir. | |
Do na Sirriamacha agus na Cláraitheoirí Contae uile agus faoi seach agus do Choimisinéir agus comhaltaí an Gharda Síochána, beatha agus sláinte.
DE BHRÍ gur breithníodh le déanaí san Ard-Chúirt go bhfuil an duine a ainmnítear i gCuid I den Sceideal a ghabhann leis seo (dá ngairtear an Féichiúnaí san Ordú seo) i bhfiacha de réir ceartais ag an Aire Airgeadais chun tairbhe an Phríomh-Chiste sa tsuim a luaitear i gcolún (1) de Chuid II den Sceideal sin maraon leis an tsuim a luaitear i gcolún (2) den Chuid sin i leith costas mar is léir ó thaifead san Ard-Chúirt.
Ordaítear leis seo daoibhse na Sirriamacha agus na Cláraitheoirí Contae uile agus faoi seach earraí agus airnéisí an Fhéichiúnaí a thógáil i bhforghníomhú chun an chomhshuim a luaitear i gcolún (4) den Chuid sin II a shásamh is é sin, comhshuim na suimeanna sin i dteannta na suime a luaitear i gcolún (3) den Chuid sin II le haghaidh chostais an Ordaithe seo.
AGUS, ach amháin nuair is comhlacht corpraithe an Féichiúnaí, i gcás nach leor earraí nó airnéisí an Fhéichiúnaí chun an chomhshuim sin a shásamh, nó i gcás gan aon earraí nó airnéisí a bheith ag an bhFéichiúnaí a d'fhéadfaí a thógáil i bhforghníomhú chun an chomhshuim sin a shásamh, ordaítear leis seo duitse an Sirriam nó an Cláraitheoir Contae a bhfuil an tOrdú seo á thabhairt i do láimh duit lena fhorghníomhú, deimhniú sa chéill sin a thabhairt i gceann de na foirmeacha atá formhuinithe air seo do Choimisinéir an Gharda Síochána.
AGUS ordaítear leis seo daoibhse, Coimisinéir agus comhaltaí an Gharda Síochána, ar an gCoimisinéir sin d'fháil an Ordaithe seo, maraon leis an deimhniú atá formhuinithe air seo faoi shíniú an tSirriam nó an Chláraitheora Contae sin, an Féichiúnaí a thógáil agus a thabhairt go dtí an príosún is gaire agus é a sheachadadh ansin do Rialtóir an phríosúin sin le go bhfanfaidh sé agus go mbeidh sé á choinneáil ansin ag an Rialtóir sin go dtí go dtabharfar sásamh sa chomhshuim sin, nó go ceann deireadh tréimhse sé mhí, cibé acu is giorra.
AN SCEIDEAL
CUID I
Ainm an Fhéichiúnaí:
CUID II
(1) | (2) | (3) | (4) | ||||||||
Fiach | Costais | Costais an Ordaithe seo | Comhshuim na suimeanna a luaitear i gcolúin (1), (2) agus (3) | ||||||||
£ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. |
1 | 10 | 0 | |||||||||
LE hORDÚ | Príomh-Bhreitheamh na hÉireann, |
an lá de | , 19 . |
Tá an tOrdú seo á eisiúint ag | |
Aturnae an Ghearánaí as | |
as | |
Toibhigh an choimhshuim a luaitear i gcolún (4) de Chuid II den Sceideal a ghabhann leis an Ordú seo istigh.
_________________________ Sirriam/Cláraitheoir Contae as | |
DEIMHNIÚ |
Do Choimisinéir an Gharda Síochána
Deimhním leis seo nach leor earraí agus airnéisí an Fhéichiúnaí a ainmnítear i gCuid I den Sceideal a ghabhann leis an Ordú seo istigh chun an chomhshuim a luaitear i gcolún (4) de Chuid II den Sceideal sin a shásamh agus gurb é an méid a toibhíodh an méid a luaitear anseo thíos ionas go bhfuil fágtha lena shásamh iarmhéid is ionann agus an difríocht idir an tsuim sin agus an choimhshuim sin a dúradh.
£ | s. | d. |
AN MÉID A TOIBHÍODH:
ARNA THABHAIRT faoi mo láimh an lá seo de
, 19 . | |
______________________________ Sirriam/Cláraitheoir Contae as |
Do Choimisinéir an Gharda Síochána
Deimhním leis seo nach bhfuil ag an bhFéichiúnaí a ainmnítear i gCuid I den Sceideal a ghabhann leis an Ordú seo istigh aon earraí ná airnéisí a d'fhéadfaí a thógáil i bhforghníomhú chun an chomhshuim a luaitear i gcolún (4) de Chuid II den Sceideal sin a shásamh.
ARNA THABHAIRT faoi mo láimh an lá seo de
, 19 . | |
_____________________________ Sirriam/Cláraitheoir Contae as |
Cuid II
AN CHÚIRT CHUARDA.
IONCAM
Cuaird......................................
Contae......................................
Idir | ||
A.B., | agus | Gearánaí, |
C.D., | Cosantóir. |
Do na Sirriamacha agus na Cláraitheoirí Contae uile agus faoi seach agus do Choimisinéir agus comhaltaí an Gharda Síochána, beatha agus sláinte.
DE BHRÍ gur breithníodh le déanaí sa Chúirt Chuarda go bhfuil an duine a ainmnítear i gCuid I den Sceideal a ghabhann leis seo (dá ngairtear an Féichiúnaí san Ordú seo) i bhfiacha de réir ceartais ag an Aire Airgeadais chun tairbhe an Phríomh-Chiste sa tsuim a luaitear i gcolún (1) de Chuid II den Sceideal sin maraon leis an tsuim a luaitear i gcolún (2) den Chuid sin i leith costas mar is léir ó thaifead sa Chúirt Chuarda:
Ordaítear leis seo daoibhse na Sirriamacha agus na Cláraitheoirí Contae uile agus faoi seach earraí agus airnéisí an Fhéichiúnaí a thógáil i bhforghníomhú chun an chomhshuim a luaitear i gcolún (4) den Chuid sin II a shásamh, is é sin comhshuim na suimeanna sin i dteannta na suime a luaitear i gcolún (3) den Chuid sin II le haghaidh chostais an Ordaithe seo.
AGUS, ach amháin nuair is comhlacht corpraithe an Féichiúnaí, i gcás nach leor earraí nó airnéisí an Fhéichiúnaí chun an chomhshuim sin a shásamh, nó i gcás gan aon earraí nó airnéisí a bheith ag an bh Féichiúnaí a d'fhéadfaí a thógáil i bhforghníomhú chun an chomhshuim sin a shásamh, ordaítear leis seo duitse, an Sirriam nó an Cláraitheoir Contae a bhfuil an tOrdú seo á thabhairt i do láimh duit lena fhorghníomhú, deimhniú sa chéill sin a thabhairt i gceann de na foirmeacha atá formhuinithe air seo do Choimisinéir an Gharda Síochána.
AGUS ordaítear leis seo daoibhse, Coimisinéir agus comhaltaí an Gharda Síochána, ar an gCoimisinéir sin d'fháil an Ordaithe seo, maraon leis an deimhniú atá formhuinithe air seo faoi shíniú an tSirriam nó an Chláraitheora Contae sin, an féichiúnaí a thógáil agus a thabhairt go dtí an príosún is gaire agus é a sheachadadh ansin do Rialtóir an phríosúin sin le go bhfanfaidh sé agus go mbeidh sé á choinneáil ansin ag an Rialtóir sin go dtí go dtabharfar sásamh sa chomhshuim sin, nó go ceann deireadh tréimhse sé mhí, cibé acu is giorra.
AN SCEIDEAL.
Cuid I
Ainm an Fhéichiúnaí:
Cuid II
(1) | (2) | (3) | (4) | |||||||
Fiach | Costais | Costais an Ordaithe seo | Comhshuim na suimeanna a luaitear i gcolúin (1), (2) agus (3) | |||||||
£ | s. | d. | £ | s. | d. | s. | d. | £ | s. | d. |
16 | 6 | |||||||||
Arna dhátú an | lá seo de | , 19 | . |
Ag an gCúirt. | |||
Cláraitheoir Contae. |
Tá an tOrdú seo á eisiúint ag
Aturnae an Ghearánaí as |
Toibhigh an chomhshuim a luaitear i gcolún (4) de Chuid II den Sceideal a ghabhann leis an Ordú seo istigh.
________________________________ Sirriam/Cláraitheoir Contae as | |
DEIMHNIÚ |
Do Choimisinéir an Gharda Síochána
Deimhním leis seo nach leor earraí agus airnéisí an Fhéichiúnaí a ainmnítear i gCuid I den Sceideal a ghabhann leis an Ordú seo istigh chun an chomhshuim a luaitear i gcolún (4) de Chuid II den Sceideal sin a shásamh agus gurb é an méid a toibhíodh an méid a luaitear anseo thíos ionas go bhfuil fágtha lena shásamh iarmhéid is ionann agus an difríocht idir an tsuim sin agus an chomhshuim sin a dúradh.
£ | s. | d. |
AN MÉID A TOIBHÍODH:
ARNA THABHAIRT faoi mo láimh an lá seo de
, 19 . | |
_______________________________ Sirriam/Cláraitheoir Contae as |
Do Choimisinéir an Gharda Síochána
Deimhním leis seo nach bhfuil ag an bhFéichiúnaí a ainmnítear i gCuid I den Sceideal a ghabhann leis an Ordú seo istigh aon earraí ná airnéisí a d'fhéadfaí a thógáil i bhforghníomhú chun an chomhshuim a luaitear i gcolún (4) de Chuid II den Sceideal sin a shásamh.
ARNA THABHAIRT faoi mo láimh an lá seo de
, 19 . | |
_____________________________ Sirriam/Cláraitheoir Contae as |
AN SEU SCEIDEAL.
Achtacháin a Aisghairtear.
Cuid I
(1) | (2) | (3) |
Seisiún agus Caibidil | Gearrtheideal | Méid na hAisghairme |
10 & 11 Geo. 5, c. 18 | Finance Act, 1920 | I mír (h) den choinníoll a ghabhann le fo-alt (2) d'alt 53, na focail ó “and in the case” go dtí deireadh na míre. |
11 & 12 Geo. 5, c.32 | Finance Act, 1921 | Alt 53. |
Cuid II
(1) | (2) | (3) |
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
8 & 9 Geo. 5, c. 40 | Income Tax Act, 1918 | Na focail “following the year” i bhfo-alt (1) d'alt 8; fo-alt (4) d'alt 39; ailt 110, 122, 124 agus 152; fo-alt (2) d'alt 158; na focail “and if he has failed to give the particulars required by subsection (2) of this section in the demand note, he shall give them in the receipt” i bhfo-alt (3) d'alt 158; na focail “recorder or county court” i bhfo-alt (4) d'alt 149, i bhfo-alt (4) d'alt 187, i bhfo-alt (1) d'alt 196 mar a bhfuil siad i ndiaidh na bhfocal “to the said” agus i bhfo-alt (2) agus i bhfo-alt (3) d'alt 196; na focail “, as the case may be,” mar a bhfuil siad roimh na focail “any statement” i bhfo-alt (1) d'alt 196; alt 203; Riail 5 d'Uimh. III de Sceideal A; i Riail 16 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D: na focail go léir ó na focail “and a person” go dtí deireadh na Rialach; Riail 4 de na Rialacha Ilghnéitheacha is infheidhmithe maidir le Sceideal D; Riail 18 de na Rialacha is infheidhmithe maidir le Sceideal E. |
11 & 12 Geo. 5 c. 32 | Finance Act, 1921 | I mír (b) d'fho-alt (1) d'alt 30, na focail “the work in connection with the husbandry is mainly carried on by beneficiaries of the charity and”. |
Na focail “ó bhreacthóir nó” agus “cúirte contae” i bhfo-alt (1) na focail “ar bhreacthóir nó” agus “cúirte contae” agus “an bhreacthóra nó” agus “chúirte contae” i bhfo-alt (2), agus na focail “an bhreacthóra nó” agus “chúirte contae” i bhfo-alt (3) d'alt 10. | ||
Alt 8; na focail “a dineadh fé Sceideal D den Income Tax Act, 1918 nó do réir na rialacha bhaineann leis an Sceideal san nó fé Sceideal E. den Acht san” i bhfo-alt (1) d'alt 10. | ||
An focal “agus” ag deireadh mhír (a) d'fho-alt (1) d'alt 3 agus mír (b) den fho-alt sin. | ||
Alt 9. | ||
Na focail “i gcás measúnachta i leith cánach ioncaim, nó tuairim na gCoimisinéirí Speisialta i gcás measúnachta i leith forchánach,” agus “nó, de réir mar bheidh, na Coimisinéirí Speisialta,” i bhfo-alt (1) d'alt 10; na focail “, ag na Coimisinéirí Speisialta,” i bhfo-alt (5) den alt sin; fo-alt (6) d'alt 54. | ||
Fo-alt (4) d'alt 13. | ||
An tagairt d'alt 196 den Income Tax Act, 1918, agus don bhreicheamh don chuaird ina ndearnadh an urghabháil atá sa Cheathrú Sceideal ag uimhir thagartha 67. |
CUID III
(1) | (2) | (3) |
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
10 Edw. 7 & 1 Geo. V, c.3 | Finance (1909-10) Act, 1910. | Na focail “, at the election of the Commissioners either” agus “, or to an excise penalty equal to treble the amount of the full duty” i bhfo-alt (3) d'alt 50. |
8 & 9 Geo. V, c. 40 | Income Tax Act, 1918. | Fo-alt (4) d'alt 7; i mír (a) d'fho-alt (1) d'alt 8, na focail “and the penalties for failure to make a return”; i bhfo-alt (2) d'alt 8, na focail ó “and the provisions” go dtí deireadh an fho-ailt; alt 30; fo-alt (7) d'alt 32; i bhfo-alt (4) d'alt 40, na focail “and if such claim is made by any person in his own behalf he shall in addition be liable to be charged in treble the tax so chargeable”; i bhfo-alt (1) d'alt 100, na focail “true and correct”; fo-alt (2) d'alt 102; i mír (a) d'fho-alt (1) d'alt 103, na focail “true and correct”; i bhfo-alt (1) d'alt 105, na focail ó “and the provisions” go dtí na focail “any such return”; ailt 107 agus 132; i bhfo-alt (3) d'alt 139, na focail ó “and in default” go dtí deireadh an fho-ailt; ailt 140 agus 146; Rialacha 10 agus 11 d'Uimh. V de na Rialacha is infheidhmithe maidir le Sceideal A; Riail 6 de na Rialach faoin mírcheann a thosaíonn leis na focail “Rules as to interest, & c., with the payment” sna Rialacha is infheidhmithe maidir le Sceideal C; i mír (2) de Riail 10 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D, na focail “under the penalty prescribed by this Act for default in delivering a statement”; i mír (1) de Riail 17 de na Rialacha Ginearálta na focail “and the penalties for failure to deliver a statement of profits or gains; i mír (2) de Riail 17 de na Rialacha Ginearálta, na focail ó “and the provisions” go dtí deireadh na míre; i mír (3) de Riail 18 de na Rialacha Ginearálta, na focail “true and correct”. |
10 & 11 Geo. V, c.18 | Finance Act, 1920. | I bhfo-alt (2) d'alt 17, na focail “and thirty”; fo-alt (3) d'alt 55; i bhfo-alt (3) d'alt 56, na focail ó “any liquidator” go dtí deireadh an fho-ailt. |
12 & 13 Geo. V.c.17 | Finance Act, 1922. | Fo-alt (2) d'alt 22; i mír 11 den Chéad Sceideal na focail ó “if any person” go dtí deireadh na míre. |
Fo-alt (4) d'alt 6. | ||
Fo-ailt (2), (3), (4) agus (5) d'alt 10. | ||
I bhfo-alt (2) d'alt 19 na focail ó “agus, ar sheachada na biotáille sin” go dtí deireadh an fho-ailt. | ||
Na focail “, fé mar is rogha leis na Coimisinéirí Ioncaim, pionós is có-ionann le trí oiread luach na híle hídrocarbóin (agus an diúité uirthi d'áireamh) gur ina thaobh do rinneadh an cionta, no” atá i mír (e) d'fho-alt (12) den alt sin 21 agus an focal “sin” atá i ndeireadh na míre sin (e) a scríosadh. | ||
Fo-alt (3) d'alt 6; i bhfo-alt (4) d'alt 14 na focail ó “agus má theipeann ar an duine sin” go dtí deireadh an fho-ailt. | ||
Alt 27; An Tríú Sceideal. | ||
Fo-alt (5) d'alt 19. | ||
Fo-alt (3) d'alt 4. | ||
An tAcht Airgeadais (Brabúis Mhianach Airithe) (Faoiseamh Sealadach ó Chánachas), 1956. | In alt 10, na focail ó “agus má” go dtí deireadh an ailt. | |
I bhfo-alt (5) d'alt 9, na focail ó “agus na forálacha” go dtí deireadh an fho-ailt; fo-alt (3) d'alt 39; fo-alt 10 d'alt 54. | ||
I mír (b) d'alt 6, na focail ó “agus má mhainníonn” go dtí deireadh na míre. | ||
I bhfo-alt (1) d'alt 13, na focail “fíor cruinn”; i bhfo-alt (5) d'alt 13, na focail “agus measfar go ndeachaigh an t-am a bhí teorannaithe chun an tuairisceán sin a sheachadadh in éag ar dháta a sheachadta don chigire”; fo-alt (6) d'alt 13; i bhfo-alt (7) d'alt 13, na focail “de bhua an ailt seo” a chur in ionad na bhfocal “de bhua fho-alt (6) den alt seo”. |
Cuid IV
(1) | (2) | (3) |
Seisiún agus Caibidil | Gearrtheideal | Méid na hAisghairme |
54 & 55 Vict., c.39 | Stamp Act, 1891 | Alt 40; sa Chéad Sceideal, an mírcheann muirir “Bill of Lading”. |
Cuid V.
(1) | (2) | (3) |
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
8 & 9 Geo. 5, c.40 | Income Tax Act, 1918 | Ailt 81 agus 82; fo-ailt (1) agus (2) d'alt 86; i mír (c) d'fho-alt (1) d'alt 190, na focail “special commissioners or”; fo-alt (3) d'alt 215. |
Alt 7. |
Cuid VI.
(1) | (2) | (3) |
Seisiún agus Caibidil | Gearrtheideal | Méid na hAisghairme |
8 & 9 Geo. 5, c.40 | Income Tax Act, 1918 | Ailt 168, 172, 175, 176, 177, 178, 179 agus 184. |
Number 23 of 1963.
FINANCE ACT, 1963.
ARRANGEMENT OF SECTIONS
Income Tax
Customs and Excise
Temporary importation of motor vehicles without payment of customs duty. | |
Death Duties
Corporation Profits Tax
Amendment of section 13 of Finance (Miscellaneous Provisions) Act, 1956. |
Stamp Duties
Alteration of stamp duties on conveyances and transfers of stock and marketable securities. | |
Turnover Tax
Exception in the case of moneys received from registered persons in certain cases. | |
Substitution of agent, etc., for person not resident in State. | |
Industrial and Provident Societies: Income Tax and Corporation Profits Tax
Disregard of profits or losses attributable to certain transactions. | |
Penalties and Assessments: Income Tax, Sur-Tax and Corporation Profits Tax
Penalty for fraudulently or negligently making incorrect returns, etc. | |
Taxation of Rents and certain other Payments: Income Tax and Sur-Tax
Deductions by reference to premiums paid in computation of profits for purposes of Part IX. | |
Taxation of rents under long leases and certain other payments. | |
Miscellaneous
Exemption from income tax and corporation profits tax of profits of lotteries. | |
Exempted Activities (Turnover Tax)
Description of Goods (Turnover Tax)
Provisions referred to in Sections 73, 74 and 76 of this Act
Application of Part VIII to Corporation Profits Tax
Forms of Execution Orders
Enactments Repealed
Acts Referred to | |
Income Tax Act, 1918 | 1918, c. 40 |
1943, No. 16 | |
1958, No. 25 | |
1959, No. 18 | |
1946, No. 15 | |
1956, No. 22 | |
1957, No. 20 | |
1960, No. 42 | |
Finance Act, 1920 | 1920, c. 18 |
1960, No. 19 | |
Finance Act, 1921 | 1921, c. 32 |
Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956 | 1956, No. 8 |
1929, No. 32 | |
1950, No. 18 | |
1959, No. 42 | |
Post Office Savings Bank Act, 1861 | 1861, c. 14 |
1925, No. 28 | |
1936, No. 45 | |
1935, No. 28 | |
1956, No. 47 | |
1962, No. 15 | |
1951, No. 15 | |
1934, No. 31 | |
1928, No. 11 | |
1961, No. 23 | |
Finance Act, 1922 | 1922, c. 17 |
Inland Revenue Act, 1880 | 1880, c. 20 |
Finance Act, 1918 | 1918, c. 15 |
1931, No. 27 | |
Customs Consolidation Act, 1876 | 1876, c. 36 |
1956, No. 7 | |
Inland Revenue Act, 1879 | 1879, c. 21 |
Tobacco Act, 1840 | 1840, c. 18 |
Probation of Offenders Act, 1907 | 1907, c. 17 |
Imposition of Duties (No. 133) (Matches) Order, 1963 | S.I. No. 20 of 1963 |
1941, No. 14 | |
Petty Sessions (Ireland) Act, 1851 | 1851, c. 93 |
Stamp Act, 1891 | 1891, c. 39 |
Sale of Goods Act, 1893 | 1893, c. 71 |
1929, No. 22 | |
1956, No. 2 | |
Finance (New Duties) Act, 1916 | 1916, c. 11 |
1923, No. 21 | |
1924, No. 27 | |
1945, No. 25 | |
1924, No. 10 | |
1952, No. 14 | |
1927, No. 7 | |
1957, No. 7 | |
Inland Revenue Regulation Act, 1890 | 1890, c. 21 |
1945, No. 20 | |
1932, No. 20 | |
1926, No. 18 | |
1959, No. 12 | |
1962, No. 3 | |
Number 23 of 1963.
FINANCE ACT, 1963.
PART I.
Income Tax.
Income tax and sur-tax for the year 1963-64.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1963, at the rate of six shillings and four pence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1963, 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, 1962.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1963, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1963.
Exemption of bodies established for promotion of athletic or amateur games or sports.
2.—Exemption shall be granted from income tax in respect of so much of the income of any body of persons established for the sole purpose of promoting athletic or amateur games or sports as is shown to the satisfaction of the Revenue Commissioners to be income which has been or will be applied to that purpose.
Amendment of section 34 of Income Tax Act, 1918.
3.—As respects tax for the year 1963-64 or a subsequent year of assessment—
(a) the following section shall be substituted for section 34 of the Income Tax Act, 1918:
“34.—(1) Subject to the provisions of this section, where in any year of assessment any person has sustained a loss in any trade, profession, employment or vocation, carried on by him either solely or in partnership, or in the occupation of lands for the purposes of husbandry only, or in the occupation of woodlands in respect of which he has elected to be charged to tax under Schedule D, he shall be entitled, on making a claim in that behalf, to such repayment of tax as is necessary to secure that the aggregate amount of tax for the year ultimately borne by him will not exceed the amount which would have been borne by him if his income had been reduced by the amount of the loss.
(2) (a) For the purposes of subsection (1) of this section the amount of tax which would have been borne if income had been reduced by the amount of a loss shall be computed—
(i) where the loss has been sustained by an individual, on the basis of treating the loss as reducing first the appropriate income of the individual, then the other income of the individual, then the appropriate income of the individual's wife or husband and then the other income of the individual's wife or husband, and
(ii) where the loss has been sustained in a trade carried on by a body corporate, on the basis of treating the loss as reducing first the income of the body corporate from profits or gains of the trade in which the loss was sustained and then the other income of the body corporate.
(b) For the purposes of subparagraph (i) of paragraph (a) of this subsection, ‘appropriate income’ means either earned or unearned income according as income arising during the same period as the loss to the person sustaining it from the same activity would have been that person's earned or unearned income.
(3) Except as is otherwise provided by paragraph (2) of Rule 15 of the Rules applicable to Cases I and II of Schedule D, the amount of a loss sustained in an activity shall, for the purposes of this section, be computed in like manner as profits or gains arising or accruing from the activity would be computed under the relevant provisions of the Income Tax Acts.
(4) Where repayment has been made to a person for any year under this section—
(a) no portion of the loss which, in the computation of the repayment, was treated as reducing his income shall be taken into account in computing the amount of an assessment for any subsequent year, and
(b) so much of the loss as was required, by subsection (2) of this section, to be treated as reducing income of a particular class or income from a particular source shall, for all the purposes of the Income Tax Acts, be regarded as a deduction to be made from income of that class or from income from that source, as the case may be, in computing the person's total income for the year.
(5) Any claim to repayment under this section shall be made, in a form prescribed by the Revenue Commissioners, not later than two years after the end of the year of assessment and shall be made to, and determined by, the inspector of taxes; but any person aggrieved by any determination of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after notification to him of the determination, appeal to the Special Commissioners.
(6) The Special Commissioners shall hear and determine an appeal to them under subsection (5) of this section as if it were an appeal to them against an assessment to income tax and the provisions of the Income Tax Acts relating to the re-hearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.”;
(b) paragraph (2) of Rule 15 of the Rules applicable to Cases I and II of Schedule D shall have effect subject to the substitution of “repayment of tax under section 34 of” for “an adjustment of its liability by reference to the loss and to the aggregate amount of its income under the provisions contained in”;
(c) section 4 of the Finance Act, 1943, shall not have effect;
(d) subsection (1) of section 52 of the Finance Act, 1958, and subsection (1) of section 9 of the Finance Act, 1959, shall have effect subject to the deletion of “and the aggregate amount of his income” in each subsection.
Amendment of section 39 of Income Tax Act, 1918.
4.—Subsection (2) of section 39 of the Income Tax Act, 1918, is hereby amended by the substitution of “six hundred pounds by way of gross sum” and “two hundred and fifty pounds a year by way of annuity” for “three hundred pounds by way of gross sum” and “one hundred and thirty pounds a year by way of annuity”, respectively.
Option to treat capital allowances as creating or augmenting loss in trade, etc.
5.—(1) In this section—
“balancing charges” means balancing charges under Part V of the Finance Act, 1959;
“capital allowances” means allowances, other than allowances falling to be made in computing profits or gains, under Rule 6 of the Rules applicable to Cases I and II of Schedule D, section 5 or section 6 of the Finance Act, 1946, Part V of the Finance Act, 1956, Part IV of the Finance (Miscellaneous Provisions) Act, 1956, Part V of the Finance Act, 1957, or Part V or section 74 of the Finance Act, 1959;
“year of claim” means, in relation to any claim under section 34 of the Income Tax Act, 1918, the year of assessment for which the claim is made.
(2) Subject to the provisions of this section, any claim made under section 34 of the Income Tax Act, 1918, for relief in respect of a loss sustained in any trade, being a claim in the case of which the year of claim is the year 1963-64 or a subsequent year of assessment, may require the amount of the loss to be determined as if an amount equal to the capital allowances for the year of assessment for which the year of claim is the basis year were to be deducted in computing the profits or gains or losses of the trade in the year of claim and a claim may be so made notwithstanding that apart from those allowances a loss has not been sustained in the trade in the year of claim.
(3) Where on any claim made by virtue of this section relief is not given under the said section 34 for the full amount of the loss determined as aforesaid, the relief shall be referred as far as may be to the loss sustained in the trade rather than to the capital allowances in respect of the trade.
(4) For the purposes of this section—
(a) where the end of the basis period for a year of assessment falls in or coincides with the end of any year of assessment, that year is the basis year for the first mentioned year of assessment, but so that if a year of assessment would under the foregoing provision be the basis year both for that year itself and another year of assessment, it shall be the basis year for the year itself and not for the other year;
(b) any reference to capital allowances or balancing charges for a year of assessment shall be construed as a reference to those falling to be made in charging the profits or gains of the trade for that year, excluding, in the case of allowances, amounts carried forward from an earlier year;
(c) effect shall be deemed to be given in charging the profits or gains of the trade for a year of assessment to allowances carried forward from an earlier year before it is given to allowances for the year of assessment; and
(d) any reference to an amount of capital allowances non-effective in a year of assessment shall be construed as referring to the amount to which by reason of an insufficiency of profits or gains effect cannot be given in charging the profits or gains of the trade for that year.
In paragraph (a) of this subsection “the basis period for a year of assessment” means in relation to any trade the period on the profits or gains of which income tax for that year falls to be finally computed under Case I of Schedule D in respect of the trade or, where, by virtue of any Act, the profits or gains of any other period are to be taken to be the profits or gains of the said period, that other period.
(5) The capital allowances for any year of assessment shall be taken into account under subsection (2) of this section only if and so far as they are not required to offset balancing charges for the year; and, where the capital allowances taken into account are allowances for the year of claim, relief shall not be given by reference to those allowances in respect of an amount greater than the amount non-effective in the year of claim.
(6) For the purposes of subsection (5) of this section, the capital allowances for any year of assessment shall be treated as required to offset balancing charges for the year up to the amount on which the balancing charges fall to be made after deducting from that amount the amount, if any, of capital allowances for earlier years which is carried forward to that year and would, without the balancing charges, be non-effective in that year.
(7) Subject to subsection (8) of this section, where for any year of claim relief is given under the said section 34 by reference to any capital allowances, then, for all the purposes of the Income Tax Acts, effect shall be deemed to have been given to those allowances up to the amount in respect of which relief is so given, and any relief previously given for a subsequent year on the basis that effect had not been given to the allowances as aforesaid shall be adjusted, where necessary, by additional assessment.
(8) Where in any year of assessment a trade is permanently discontinued, or is treated, for the purposes of Rule 11 of the Rules applicable to Cases I and II of Schedule D, as permanently discontinued, and immediately before the discontinuance the trade was being carried on in partnership, then, notwithstanding the last foregoing subsection, for the purposes of any claim for relief made by virtue of section 4 of the Finance Act, 1960, and relating to that discontinuance, effect shall not be deemed to have been given either—
(a) to any part of the capital allowances falling to be made in charging the profits or gains of the trade for that year by reason of relief given under the said section 34 by reference to those allowances; or
(b) to any part of the capital allowances falling to be made in charging the profits or gains of the trade for the preceding year by reason of relief so given by reference to them, in so far as that relief must be referred to the part of the allowances apportionable to the part of the year within twelve months of the discontinuance on an apportionment made by reference to the comparative lengths of the two parts of the year;
but, where the same partner claims relief both under the said section 34 and under the said section 4 in respect of the same allowances, the total amount for which relief is to be given to him by reference thereto shall not exceed the greater of the amounts for which, apart from any deficiency of income, relief might have been given under either section separately, and the total amount for which relief is to be given to all the partners under those sections in respect of any allowances shall not in any event exceed the amount of the allowances to which effect has not been given apart from those sections.
(9) Where a person claiming relief under the said section 34 has, since the end of the year of claim, carried on the trade in question in partnership, effect shall not be given to this section in relation to that claim, except with the written consent of, or of the personal representatives of, every other person who has been engaged in carrying on the trade between the end of that year and the making of the claim:
Provided that where the claim is for a loss sustained before an event treated as the permanent discontinuance of the trade, this subsection shall not require the consent of any person as having been so engaged since that discontinuance or as the personal representative of such a person.
(10) Relief from tax may be given by virtue of subsection (2) of this section by reference to capital allowances for a year of assessment before the passing of any Act imposing income tax for that year, as if income tax had been imposed for the year without alteration; but if relief given to a person by virtue of that subsection for any year of claim is affected by a subsequent alteration of the law, or by any discontinuance of the trade or other event occurring after the end of the year, any necessary adjustment may be made, and so much of any repayment of tax as exceeded the amount repayable in the events that happened shall, if not otherwise made good, be recovered from the person by assessment under Case VI of Schedule D; and for the purpose of such assessment the amount of capital allowances by reference to which the repayment was made, or an appropriate part of that amount, shall be deemed to be income chargeable under the said Case VI for the year of claim.
(11) This section applies, with any necessary adaptations, in relation to a profession, employment or vocation and in relation to the occupation of lands for the purposes of husbandry only or of woodlands, where, in either case, profits or gains arising from the occupation are, for the year of claim and the year of assessment for which the year of claim is the basis year, chargeable under Schedule D, as it applies in relation to a trade.
Assessment of profits from occupation of land under Schedule D in certain cases.
6.—(1) Where, for any year of assessment, a person to whom this section applies is chargeable to tax under Schedule B in respect of the occupation for the purposes of husbandry of any lands—
(a) the person shall when required to do so by a notice in writing served on him by an inspector of taxes prepare and deliver to the inspector, within the time limited by the notice, a statement of the profits or gains on which he would have been chargeable for the year of assessment if he had made an election in relation to the lands under Rule 5 of the Rules applicable to Schedule B;
(b) where the person fails to deliver the statement, or where the Revenue Commissioners are not satisfied with the statement delivered by the person, the Revenue Commissioners may serve on the person a notice in writing or notices in writing requiring him to do any of the following things, that is to say—
(i) to deliver to an inspector of taxes copies of such accounts (including balance sheets) relating to the occupation of the lands as may be specified or described in the notice within such period as may be therein specified, including, where the accounts have been audited, a copy of the auditor's certificate,
(ii) to make available, within such time as may be specified in the notice, for inspection by an inspector of taxes or by any officer authorised by the Revenue Commissioners, all such books, accounts and documents in his possession or power as may be specified or described in the notice, being books, accounts and documents which contain information as to transactions related to the occupation of the lands;
(c) the inspector of taxes or other officer may take copies of, or extracts from, any books, accounts or documents made available for his inspection under the foregoing paragraph;
(d) where the person fails to do anything which he is required to do by a notice under paragraph (b) of this subsection, the Income Tax Acts shall apply as if he had duly made, under Rule 5 of the Rules applicable to Schedule B, an election in relation to the lands by notice delivered immediately after the commencement of the year of assessment;
(e) where the person has delivered copies of accounts relating to the occupation of the lands and the Revenue Commissioners are of opinion that the accounts overstate the profits or gains arising from such occupation, the Revenue Commissioners may certify accordingly;
(f) where the Revenue Commissioners have given a certificate under the foregoing paragraph—
(i) the Income Tax Acts shall, subject to the next subparagraph, apply as if the person had duly made, under Rule 5 of the Rules applicable to Schedule B, an election in relation to the lands by notice delivered immediately after the commencement of the year of assessment,
(ii) an appeal against the certificate shall, within twenty-one days after notification to the person of the giving of the certificate, lie to the Special Commissioners in like manner as an appeal would lie against an assessment to income tax and the provisions of the Income Tax Acts relating to appeals shall have effect accordingly.
(2) (a) This section applies to—
(i) a person carrying on in the year of assessment a trade, profession or vocation,
(ii) a person who, in the year of assessment, is a married person whose wife or husband carries on in that year a trade, profession or vocation, or
(iii) a person who, in the year of assessment, is a director of a company carrying on in that year a trade and is either the beneficial owner of, or able, either directly or through the medium of other companies or by any other means, to control, more than twenty-five per cent. of the ordinary share capital of the company,
subject to the proviso that a person who, apart from this proviso, would, by virtue of subparagraph (ii) of this paragraph, be a person to whom this section applies shall not be such a person in a case in which the wife is not to be treated for income tax purposes as living with her husband.
(b) For the purposes of subparagraph (iii) of paragraph (a) of this subsection, ordinary share capital which is owned or controlled as referred to in the subparagraph by a person being the wife, the husband or an infant child of a director, or by the trustee of a trust for the benefit of a person or persons being or including any such person or such director, shall be deemed to be owned or controlled by such director and not by any other person.
(c) In this subsection—
“company” means a company within the meaning of the Companies Acts, 1908 to 1959;
“director” includes a person holding any office or employment under a company;
“ordinary share capital” means all the issued capital (by whatever name called) of a company, other than capital the holders whereof have a right to a dividend at a fixed rate or a rate fluctuating in accordance with the rate of income tax, but have no other right to share in the profits of the company.
Deductions in relation to the establishment or alteration of superannuation schemes.
7.—Where a superannuation scheme is established in connection with a trade or undertaking or a superannuation scheme so established is altered and the person by whom the trade or undertaking is carried on makes, on or after the 6th day of April, 1963, a payment in respect of expenses (including a payment in respect of professional fees, but not including a payment by way of contribution towards the cost of providing the benefits payable under the scheme) in connection with such establishment or alteration, then, if the scheme or, as the case may be, the altered scheme is—
(a) operated through a fund approved, whether in whole or in part, by the Revenue Commissioners for the purposes of section 32 of the Finance Act, 1921,
(b) approved, whether in whole or in part, by the Revenue Commissioners under section 34 of the Finance Act, 1958, or
(c) an excepted scheme within the meaning of subsection (2) of section 33 of the Finance Act, 1958,
the amount of the payment shall be allowed to be deducted in the computation, for the purposes of assessment to income tax, of the profits or gains of the trade or undertaking as an expense incurred when the payment is made:
Provided that where, in a case falling within paragraph (a) or paragraph (b) of this section, a part only of the relevant fund or scheme is approved as therein mentioned, the deduction shall be restricted to so much of the payment as is referable to that part.
Annual payment payable out of dividend from which income tax is not deductible or is deductible at reduced rate.
8.—(1) Where the whole or any part of any annual payment is payable out of a dividend from which, by virtue of section 7 of the Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956, or section 9 or section 15 of the Finance (Miscellaneous Provisions) Act, 1956, income tax either is not deductible or is deductible at a reduced rate—
(a) a payment of the annual payment, or that part thereof, as the case may be, shall be treated as not having been paid out of profits or gains brought into charge to tax and, subject to the next paragraph, Rule 21 of the General Rules shall apply accordingly,
(b) the amount of tax recoverable from the payer shall be tax on the payment which he has made calculated—
(i) if income tax was not deductible from the dividend—at the standard rate of income tax, and
(ii) if income tax was deductible from the dividend at a reduced rate—at a rate arrived at by deducting from the standard rate of income tax the rate of tax deductible from the dividend.
(2) In the foregoing subsection “annual payment” means any payment from which, apart from any insufficiency of profits or gains of the person making it, tax is deductible under Rule 19 of the General Rules.
Amendment of Rule 21 of General Rules.
9.—(1) Rule 21 of the General Rules is hereby amended by the substitution of the following paragraphs for paragraph (2):
“(2) Where any such payment as aforesaid is made by or through any person, that person shall forthwith deliver to the Revenue Commissioners an account of the payment, or of so much thereof as is not made out of profits or gains brought into charge, and of the tax deducted out of the payment or out of that part thereof, and the inspector shall assess and charge the payment of which an account is so delivered on that person.
(2A) The inspector may, where any person has made default in delivering an account required by this Rule, or where he is not satisfied with the account so delivered, make an assessment according to the best of his judgment.
(2B) In paragraph (2) and (2A) of this Rule “the inspector” means such inspector of taxes as the Revenue Commissioners may direct.
(2C) All the provisions of the Income Tax Acts relating—
(a) to persons who are to be chargeable with income tax and to income tax assessments;
(b) to appeals against such assessments;
(c) to the collection and recovery of income tax; and
(d) to cases to be stated for the opinion of the High Court;
shall, so far as they are applicable, apply to the charge, assessment, collection and recovery of income tax under this Rule.”
(2) The provisions of the said Rule 21 as amended by subsection (1) of this section shall, subject to any necessary modifications, apply in the case of a payment which has been made before the passing of this Act unless at such passing the tax deducted out of the payment stands paid to the Revenue Commissioners.
Amount of assessment under Rule 21 to be allowed as a loss for certain purposes.
10.—(1) Subject to the provisions of this section, where a person has been assessed to tax for the year 1963-64 or a subsequent year of assessment under Rule 21 of the General Rules, in respect of a payment made wholly and exclusively for the purposes of a trade, profession or vocation, the amount on which tax has been paid under that assessment shall, for the purposes of section 14 of the Finance Act, 1929, and section 4 of the Finance Act, 1960, be treated as though it were a loss sustained in that trade, profession or vocation and relief in respect thereof shall be allowed accordingly:
Provided that no relief shall be allowed under this section in respect of any such payment or any part of such payment which is not ultimately borne by the person assessed or which is charged to capital.
(2) This section shall not apply to any sum assessed under the said Rule 21 by virtue of section 13 of the Finance Act, 1950, Part V of the Finance Act, 1958, or section 50 of the Finance Act, 1959, or section 8 or paragraph (b) of subsection (3) of section 71 of this Act.
Amendment of section 21 of Finance Act, 1920.
11.—(1) Subsection (3) of section 21 of the Finance Act, 1920, is hereby amended by the substitution of “of two hundred pounds a year or more and, where the child in respect of whom the deduction is to be allowed is entitled in his own right to an income exceeding eighty pounds a year, the deduction, instead of being one hundred and twenty pounds, shall be that amount reduced by the amount of the excess” for “exceeding eighty pounds a year”.
(2) Subsection (1) of this section shall come into operation on the 6th day of April, 1964.
Amendment of section 22 of Finance Act, 1920.
12.—(1) Subsection (1) of section 22 of the Finance Act, 1920, is hereby amended by the substitution of “one hundred and twenty pounds” for “one hundred and ten pounds”.
(2) (a) Subsection (1) of section 22 of the Finance Act, 1920, is hereby amended—
(i) by the substitution of “is less than one hundred and eighty pounds” for “does not exceed one hundred and twenty pounds”,
(ii) by the insertion of “a person whose total income from all sources is less than one hundred and eighty pounds a year and being” before “a son or daughter”,
(iii) by the addition of the following proviso: “Provided that each of the foregoing provisions of this subsection shall have effect, in a case in which the total income from all sources of the person in respect of whom the deduction is to be made exceeds one hundred and twenty pounds a year, as if, instead of specifying a deduction of sixty pounds, it specified a deduction of that amount reduced by the amount of the excess.”
(b) Paragraph (a) of this subsection shall come into operation on the 6th day of April, 1964.
Amendment of section 8 of Finance Act, 1924.
13.—(1) Section 8 of the Finance Act, 1924, and that section as applied by subsection (9) of section 17 of the Finance Act, 1929, shall have effect subject to the substitution in subsection (1) of “six years after the end of the year of assessment within” for “three years after the end of the year of assessment for”.
(2) Subsection (1) of this section shall not apply in relation to an assessment for a year earlier than the year 1960-61 if it was made before the 6th day of April, 1963.
Amendment of section 227 of Income Tax Act, 1918.
14.—Section 227 of the Income Tax Act, 1918, is hereby amended by the insertion at the end of the section of “and any person shall also be liable as aforesaid if he knowingly and wilfully aids, abets, assists, incites or induces another person to make or deliver a false or fraudulent account, return, list, declaration or statement with reference to property, profits or gains or to tax”.
Time for certain summary proceedings.
15.—Notwithstanding subsection (4) of section 10 of the Petty Sessions (Ireland) Act, 1851, summary proceedings under section 227 of the Income Tax Act, 1918, section 7 of the Finance (No. 2) Act, 1959, or section 9 or section 31 of the Finance Act, 1960, may be instituted within three years from the date of the committing of the offence or incurring of the penalty (as the case may be).
Power to require production of accounts and books.
16.—(1) Where a person who has been duly required to deliver a statement of the profits or gains arising to him from any trade, profession or vocation fails to deliver the statement, or where the Revenue Commissioners are not satisfied with the statement delivered by any such person, the Revenue Commissioners may serve on that person a notice in writing or notices in writing requiring him to do any of the following things, that is to say—
(a) to deliver to an inspector of taxes copies of such accounts (including balance sheets) relating to the trade, profession or vocation as may be specified or described in the notice within such period as may be therein specified, including, where the accounts have been audited, a copy of the auditor's certificate;
(b) to make available, within such time as may be specified in the notice, for inspection by an inspector of taxes or by any officer authorised by the Revenue Commissioners, all such books, accounts and documents in his possession or power as may be specified or described in the notice, being books, accounts and documents which contain information as to transactions of the trade, profession or vocation.
(2) The inspector of taxes or other officer may take copies of, or extracts from, any books, accounts or documents made available for his inspection under this section.
Power to obtain information as to interest paid or credited without deduction of tax.
17.—(1) Every person carrying on a trade or business who, in the ordinary course of the operations thereof, receives or retains money in such circumstances that interest becomes payable thereon which is paid or credited without deduction of income tax, and, in particular, every person carrying on the trade or business of banking, shall, if required to do so, by notice from an inspector of taxes, make and deliver to the said inspector of taxes, within the time specified in the notice, a return of all interest paid or credited by him as aforesaid during a year specified in the notice in the course of his trade or business or any such part of his trade or business as may be so specified, giving the names and addresses of the persons to whom the interest was paid or credited and stating, in each case, the amount of the interest:
Provided that—
(a) no interest paid or credited to any person shall be required to be included in any such return if the total amount of the interest paid or credited to that person which would otherwise have fallen to be included in the return does not exceed £15; and
(b) the year specified in a notice under this subsection shall not be a year ending more than three years before the date of the service of the notice.
(2) Without prejudice to the generality of so much of subsection (1) of this section as enables different notices to be served thereunder in relation to different parts of a trade or business, separate notices may be served under that subsection as respects the transactions carried on at any branch or branches respectively specified in the notices, and any such separate notice shall, if served on the manager or other person in charge of the branch or branches in question, be deemed to have been duly served on the person carrying on the trade or business; and where such a separate notice is so served as respects the transactions carried on at any branch or branches, any notice subsequently served under the said subsection (1) on the person carrying on the trade or business shall not be deemed to extend to any transaction to which the said separate notice extends.
(3) This section shall, with any necessary adaptations, apply in relation to the Post Office Savings Bank as if it were a trade or business carried on by the Minister for Posts and Telegraphs.
This subsection shall have effect notwithstanding anything in section 4 of the Post Office Savings Bank Act, 1861, but save as aforesaid that section shall remain in full force and effect.
(4) The foregoing provisions of this section shall apply to interest paid or credited on or at any time after the 6th day of April, 1962, and only to money received or retained in the State, and, if a person to whom any interest is paid or credited in respect of any money received or retained in the State by notice in writing served on the person paying or crediting the interest—
(a) declares that the person who was beneficially entitled to that interest when it was paid or credited was not then ordinarily resident in the State, and
(b) requests that the interest shall not be included in any return under this section,
the person paying or crediting the interest shall not be required to include the interest in any such return.
Amendment of Rule 18(2) of General Rules and section 8(4) of Finance Act, 1925.
18.—(1) Paragraph (2) of Rule 18 of the General Rules is hereby amended by the insertion at the end of the paragraph of “in a case in which the grant of probate or letters of administration was made in that year, and no such assessment shall be made later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this paragraph shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, such assessment may be made at any time before the expiration of two years after the end of the year of assessment in which the corrective affidavit was lodged”.
(2) Subsection (4) of section 8 of the Finance Act, 1925, is hereby amended by the insertion at the end of the subsection of “in a case in which the grant of probate or letters of administration was made in that year, and none of such acts and things may be done later than the end of the second year after the year of assessment in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, any such act or thing may be done at any time before the expiration of two years after the end of the year of assessment in which the corrective affidavit was lodged”.
(3) Neither of the foregoing subsections of this section shall apply in a case in which the deceased person died before the 6th day of April, 1960, and the executor or administrator had fully administered the estate and distributed the assets of the deceased person before the 23rd day of April, 1963.
Amendment of section 7 of Finance Act, 1935.
19.—In relation to a company licensed under the Insurance Act, 1936, to carry on assurance business, section 7 of the Finance Act, 1935, shall have effect as if paragraph (e) contained in subsection (1) thereof were amended by the deletion of subparagraph (ii).
Amendment of section 12 of Finance (Miscellaneous Provisions) Act, 1956.
20.—Subsection (6) of section 12 of the Finance (Miscellaneous Provisions) Act, 1956, shall apply to each of the five consecutive years of assessment, the first of which is the year of assessment immediately following the company's last year of claim for the purposes of that subsection within the meaning of section 10 of that Act, as if—
(a) each of those years were a year of claim, and
(b) for “reduced by twenty-five per cent.” in paragraph (a) of the said subsection (6) there were substituted—
(i) in the case of the first of those years, “reduced by twenty per cent.”,
(ii) in the case of the second of those years, “reduced by fifteen per cent.”,
(iii) in the case of the third of those years, “reduced by ten per cent.”,
(iv) in the case of the fourth and fifth of those years, “reduced by five per cent.”.
Aggregation of assessments.
21.—(1) Where two or more assessments fall to be made on a person under Schedule A, B, D or E, or under two or more of those Schedules,—
(a) the tax in the assessments may be stated in one sum,
(b) as regards Schedule A or B in a case in which there are two or more tenements or rateable hereditaments, one assessment may be made on the total of the annual or assessable values,
and the notice of assessment may be stated correspondingly, but particulars of the annual or assessable values comprised in one assessment made pursuant to paragraph (b) of this subsection shall, on request, be given by the inspector of taxes.
(2) A notice of appeal in a case in which subsection (1) of this section applies must, to be valid, indicate each assessment appealed against.
(3) Pending the determination of an appeal against any one or more of such assessments as are referred to in subsection (1) of this section, an amount of tax being a portion of the one sum referred to in that subsection shall be payable on the due date or dates and shall be the amount which results when the appropriate personal reliefs are deducted from the assessments not under appeal or allowed from the tax charged in those assessments (as may be appropriate).
(4) The tax stated in one sum under subsection (1) or the amount payable under subsection (3) of this section shall for the purposes of section 14 of the Finance Act, 1962, be deemed to be tax charged by an assessment to income tax.
(5) If for any of the purposes of the Income Tax Acts, other than subsection (3) of this section, it becomes necessary to determine what amount of the tax charged is applicable to any one of two or more assessments referred to in subsection (1) of this section—
(a) a certificate from the inspector of taxes indicating the manner in which the deductions, allowances or reliefs were allocated and stating the separate amounts of tax, if any, and the instalments thereof applicable to any one or more assessments or to each assessment shall be sufficient evidence of the charge to tax in and by each such assessment,
(b) where an assessment to which that certificate relates is made under paragraph (b) of subsection (1) of this section, the inspector of taxes may further certify what portion of the amount of the tax charged in and by that assessment is applicable to any of the annual or assessable values, and for the purposes of the Income Tax Acts that portion shall be deemed to be tax charged in and by an assessment.
(6) Notwithstanding the making of one assessment pursuant to paragraph (b) of subsection (1) of this section, the provisions of the Income Tax Acts, other than this section, relating to assessments under Schedule A or B (as the case may be) shall continue to apply as if the tenements or rateable hereditaments had been assessed separately.
(7) In this section “personal reliefs” means any relief under section 32 of the Income Tax Act, 1918, under sections 16, 18, 19, 20, 21 and 22 of the Finance Act, 1920, under section 4 of the Finance Act, 1951, or under section 17 of the Finance (No. 2) Act, 1959.
Particulars of sums to be collected.
22.—(1) After assessments to income tax and sur-tax have been made, the inspectors of taxes shall transmit particulars of the sums to be collected to the Collector-General for collection, and references in the Income Tax Acts to duplicates of assessments delivered to collectors shall be construed as including references to particulars so transmitted.
(2) Subsection (1) of this section shall not apply to sums to be collected in respect of assessments to income tax made before the 6th day of April, 1964, where particulars of the sums are contained in duplicates of assessments delivered to the collectors of taxes appointed under section 7 of the Finance Act, 1934.
Collector-General.
23.—(1) A collector, to be known as the Collector-General, shall be appointed by the Revenue Commissioners from their officers and shall hold office as the Collector-General at their will and pleasure.
(2) The Collector-General shall collect and levy the tax from time to time charged in all assessments to income tax and sur-tax of which particulars have been transmitted to him under the preceding section.
(3) (a) The Revenue Commissioners may nominate persons to exercise on behalf of the Collector-General and at his direction the powers contained in sections 162, 164 and 199 of the Income Tax Act, 1918.
(b) Those powers, as well as being exercisable by the Collector-General, shall also be exercisable on his behalf and at his direction by persons nominated under this subsection.
(c) A person shall not be nominated under this subsection unless he is an officer or employee of the Revenue Commissioners.
(4) Paragraph (c) of subsection (1) of section 190 of the Income Tax Act, 1918, and subsection (3) of section 7 of the Finance Act, 1934, are each hereby amended by the insertion of “or Revenue Commissioners” after “Special Commissioners”.
(5) Subsection (1) of this section shall have effect notwithstanding section 7 of the Finance Act, 1934, but shall not affect the operation of that section.
(6) Sections 172, 175, 176, 177, 178, 179, 180 and 184 of the Income Tax Act, 1918, shall not apply to the Collector-General.
(7) If and so long as the office created by subsection (1) of this section is vacant or the holder of that office is unable through illness, absence or other cause to fulfil his duties, a person nominated in that behalf by the Revenue Commissioners from their officers shall act as the Collector-General, and any reference in this or any other Act to the Collector-General shall be construed as including, where appropriate, a reference to a person nominated under this subsection.
(8) The Revenue Commissioners may revoke a nomination under this section.
Amendment of section 187(2) and section 196(1) of Income Tax Act, 1918.
24.—(1) Subsection (2) of section 187 of the Income Tax Act, 1918, is hereby amended by the substitution of “inspector of taxes” for “special commissioners”.
(2) Subsection (1) of section 196 of the Income Tax Act, 1918, is hereby amended by the substitution of “judge of the Circuit Court in whose circuit is situate, in the case of (a) a person who is not resident in the State, (b) the estate of a deceased person, (c) an incapacitated person, or (d) a trust, the place where the assessment was made and, in any other case, the place to which the notice of assessment was addressed” for “recorder or county court judge, as the case may be, having jurisdiction in the place where the assessment was made”.
Change of date on which sur-tax is due and payable.
25.—(1) Subsection (2) of section 3 of the Finance Act, 1928, is hereby amended by the substitution of “on the first day of January in the year of assessment” for “on or before the first day of January next after the end of the year of assessment” and by the substitution of “made” for “signed and allowed” in both places where the latter words occur in the subsection.
(2) (a) Subsections (2) and (3) of section 11 of the Finance Act, 1961, are hereby amended by the substitution of “year of assessment” for “preceding year” wherever the latter words occur.
(b) Accordingly—
(i) notices given before the commencement of this Act for the purposes of that section stating that income tax will be deductible from emoluments paid in the year 1963-64, and
(ii) notices so given stating that it is not practicable to give effect to an election for such deductions,
shall have effect as if they were notices given for the purposes of that section as amended by this section.
(3) Where sur-tax is payable by a person for the year 1962-63 and for the year 1963-64, the amount of the sur-tax for the year 1962-63 shall, if it exceeds the sur-tax payable for the year 1963-64, be reduced by an amount equal to the sur-tax payable for the year 1963-64, and shall, if less than, or equal to, the sur-tax payable for the year 1963-64, be remitted.
Assessment and charge of sur-tax by inspectors of taxes.
26.—(1) References in subsections (1), (2) and (5) of section 7 of the Income Tax Act, 1918, and subsection (1) of section 22 of the Finance Act, 1922, to the special commissioners shall be construed as references to an inspector of taxes and the reference in subsection (3) of the said section 7 to the special commissioners shall be construed as a reference to the Revenue Commissioners.
(2) The following subsection is hereby substituted for subsection (7) of section 7 of the Income Tax Act, 1918:
“(7) An inspector of taxes may amend any assessment made under this section (including an assessment made before the 6th day of April, 1963) or make an assessment or an additional assessment at any time in respect of any year of assessment (including a year of assessment earlier than the year 1963-64, but not earlier than the year 1922-23).”
(3) Subsection (5) of section 54 of the Finance Act, 1958, is hereby amended by the insertion in paragraph (a) of “or sur-tax” after “income tax”.
(4) Subsection (6) of section 14 of the Finance Act, 1962, is hereby amended by the insertion after “income tax” of “or sur-tax” and by the deletion of “sur-tax or”.
Estimation of certain amounts.
27.—(1) Where—
(a) the total income of an individual from all sources includes income from any source or sources which is to be computed on the basis of the actual amounts receivable in the year of assessment or where any deductions allowable on account of any annual sums paid out of the property or profits of an individual are to be allowed as deductions in respect of the year in which they are payable, and
(b) an assessment to sur-tax is being made before the end of the year of assessment to which such assessment to sur-tax relates,
the inspector of taxes in making the assessment shall, in computing the total amount of income assessable to sur-tax, estimate the amount of income from each such source or the amount of any such allowable deductions and, in making any such estimate, he shall have due regard to any corresponding amount of income or allowable deductions in the year immediately preceding the year of assessment.
(2) Where—
(a) an estimate has been made under subsection (1) of this section,
(b) notice of an appeal against the assessment to sur-tax has not been given, and
(c) the person assessed gives to the inspector of taxes within a period of one year from the end of the year of assessment particulars of the correct amount of the income or deductions in respect of which the estimate was made,
the inspector of taxes shall adjust the assessment by reference to the difference between the correct amount of income assessable to sur-tax and the amount of the assessment, and any amount of sur-tax overpaid shall be repaid.
Payment of reduced amount of sur-tax pending determination of appeal.
28.—Where an appeal relating to sur-tax is taken and the Special Commissioners are of opinion that the amount of sur-tax charged in any assessment exceeds the amount of sur-tax which will be payable when the appeal is finally determined—
(a) the Special Commissioners shall order payment of such reduced amount of sur-tax as in their opinion is just, having regard to the information available,
(b) that reduced amount of sur-tax shall be collected and paid in all respects as if it was sur-tax charged in an assessment which had become final and conclusive,
(c) when the amount of sur-tax correctly chargeable has been finally determined, any balance of sur-tax chargeable in accordance with the determination shall be payable or any tax overpaid shall be repaid, as the case may require.
PART II.
Customs and Excise.
Temporary importation of motor vehicles without payment of customs duty.
29.—(1) The Minister for Finance may make regulations providing for the temporary importation of motor vehicles without payment of customs duty, in such circumstances and subject to such conditions as may be specified in the regulations.
(2) Where a person contravenes, whether by act or omission, a condition under a regulation under this section, such person, without prejudice to any other penalty to which he may be liable, shall be guilty of an offence under the Customs Acts and shall be liable on summary conviction thereof to a penalty of one hundred pounds; and the motor vehicle shall be liable to forfeiture and the offender may either be detained or proceeded against by summons.
(3) For the purposes of this section “motor vehicle” means a mechanically propelled vehicle (including a bicycle and a tricycle) which derives its motive power from an internal combustion engine or from an electric motor and includes any vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle.
Deferment of payment of beer duty.
30.—The power under section 16 of the Inland Revenue Act, 1880, and the Finance Act, 1918, to defer the time for payment of beer duty may, in the case of lager beer which is kept for a period of at least three months in the premises in which it is brewed, be exercised so as to permit payment of duty on the beer to be deferred to a date not later than the 25th day of the fourth month after the month in which the duty was charged.
Relief by order from customs duties.
31.—(1) The Minister for Finance, whenever he considers that it is necessary or expedient to relieve any goods from customs duties chargeable with a view to conforming with an international convention or agreement to which the State is a party and which relates to matters other than commercial relations, may by order provide for the relief of those goods from all or any of those duties in such circumstances and subject to such conditions as may be specified in the order.
(2) An order made under this section may provide for the repayment of any duty paid on goods provided that the goods could, on the date on which the duty was paid, have been imported or delivered without payment of duty in accordance with an order made under this section.
(3) Where a person contravenes, whether by act or omission, a condition specified in an order under this section, such person, without prejudice to any other penalty to which he may be liable, shall be guilty of an offence under the Customs Acts and shall be liable on summary conviction thereof to a penalty of one hundred pounds; and any article in respect of which the offence was committed shall be liable to forfeiture and the offender may either be detained or proceeded against by summons.
(4) The Minister for Finance may by order revoke or amend an order made under this section.
(5) Every order made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order is passed by either such House within the next twenty-one days upon which that House has sat after the order is laid before it, the order shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.
Amendment of section 2(2) of Betting Act, 1931.
32.—Subsection (2) of section 2 of the Betting Act, 1931, is hereby amended by the substitution of “one hundred pounds” for “five hundred pounds”.
Dog duty—general licence.
33.—(1) Any person who is liable to pay dog duty may elect to pay an annual sum of £10 in respect of such duty in lieu of the rate specified in subsection (1) of section 37 of the Finance Act, 1925, and this amount shall be paid and collected through the Post Office by means of a general licence to be taken out annually by such person.
(2) Any person who pays a sum of £10 and takes out a general licence in accordance with this section shall be deemed to have paid dog duty in respect of all dogs kept by him during the whole or any part of the year to which the general licence relates.
(3) Any reference to a licence in section 38 of the Finance Act, 1925, shall be construed as including a reference to a general licence provided for by this section.
(4) The foregoing subsections of this section shall come into operation on the 1st day of January, 1964.
Amendments relative to penalties.
34.—(1) Section 186 of the Customs Consolidation Act, 1876, is hereby amended by the substitution of “whichever is the greater” for “at the election of the Commissioners of Customs”.
(2) Subsection (1) of section 3 of the Customs Act, 1956, is hereby amended by the substitution of “whichever is the greater” for “at the election of the Revenue Commissioners”.
(3) Where in any enactment of the Customs Acts, other than the enactments specified in the foregoing subsections of this section, there occurs a provision under which the Revenue Commissioners may elect between alternative penalties, the enactment shall have effect as if, instead of providing for such election, it provided for the imposition of the greater of the penalties.
(4) The following provisions shall, notwithstanding any other enactment, have effect in relation to an offence under section 186 of the Customs Consolidation Act, 1876, section 3 of the Customs Act, 1956, or any enactment of the Customs Acts amended by subsection (3) of this section—
(a) an estimated value of the goods shall be stated in the summons, information or charge,
(b) the defendant may, by notice to the prosecution given before the commencement of the period of four days ending immediately before the date fixed for the hearing of the proceedings in the District Court (or given later by permission of that Court), challenge the estimated value,
(c) if the estimated value is not challenged—
(i) in case treble the estimated value exceeds one hundred pounds, the offence shall be tried on indictment, and
(ii) at the trial of the offence, whether on indictment or summarily, the estimated value shall be taken conclusively as being the value of the goods, without any further evidence of that value,
(d) if the estimated value is challenged—
(i) the justice of the District Court shall, before proceeding with the hearing, determine the value of the goods and the value so determined shall be final and not appealable,
(ii) where treble the value so determined exceeds one hundred pounds, the offence shall be tried on indictment,
(iii) at the trial of the offence, whether on indictment or summarily, the value so determined shall be taken conclusively as being the value of the goods, without any further evidence of that value,
(e) in estimating or determining pursuant to this subsection the value of the goods, that value shall be taken as the price which the goods might reasonably be expected to have fetched, after payment of any duty chargeable thereon, if they had been sold on the open market at or about the date of the commission of the offence.
(5) An offence under any enactment of the Customs Acts, other than an enactment referred to in the foregoing subsections of this section, shall be tried on indictment if the penalty exceeds or may exceed one hundred pounds.
(6) Nothing in the foregoing subsections of this section shall prevent—
(a) any action or other proceeding being brought under section 38 of the Finance Act, 1924, or
(b) any action, information or proceeding being brought in the High Court under section 11 of the Customs and Inland Revenue Act, 1879.
(7) In any application of subsection (4) of this section in relation to section 15 of the Tobacco Act, 1840, or section 106 of the Customs Consolidation Act, 1876—
(a) the references in the subsection to the value of the goods shall be construed as references to the amount or value of drawback sought or claimed,
(b) paragraph (e) of the subsection shall not apply.
(8) In every case tried on indictment by virtue of this section, the Attorney-General or the accused person shall be entitled on application to have the case sent forward to the Central Criminal Court.
(9) The definition of “Justice” in section 284 of the Customs Consolidation Act, 1876, is hereby amended by the addition thereto of “and shall also, in relation to a case tried in the Central Criminal Court, be construed as including a reference to the judge of that Court”.
(10) Section 232 of the Customs Consolidation Act, 1876, is hereby amended by the addition of the following sentence: “The requirement of committal contained in this section shall have effect subject to the proviso that there shall be a discretion to allow a period not exceeding three months for payment of the penalty and, where such a period is allowed, the offender shall not be committed if the penalty is paid during that period.”
(11) Section 1 of the Probation of Offenders Act, 1907, shall not apply in relation to offences under the Customs Acts.
Confirmation of Order.
35.—The Imposition of Duties (No. 133) (Matches) Order, 1963, is hereby confirmed.
PART III.
Death Duties.
Amendment of section 33 of Finance Act, 1935.
36.—(1) Subsection (1) of section 33 of the Finance Act, 1935, is hereby amended by the substitution of “one thousand pounds” for “five hundred pounds”.
(2) This section shall have effect only in relation to persons dying after the passing of this Act.
PART IV.
Corporation Profits Tax.
Increase of rate of corporation profits tax.
37.—(1) Section 35 of the Finance Act, 1941, shall not apply or have effect in respect of any accounting period ending on or after the 1st day of January, 1962, and in lieu thereof, the following provisions shall, subject to the next subsection, apply and have effect in respect of every such accounting period:
(i) subsection (1) of section 52 of the Finance Act, 1920, shall be construed and have effect as if “fifteen per cent.” were substituted for “five per cent.”;
(ii) paragraph (a) of the proviso to that subsection shall be construed and have effect as if “tax shall be charged at a rate of five per cent. on so much of the profits as does not exceed two thousand five hundred pounds, and where the profits are profits arising in some shorter accounting period, tax shall be charged at a rate of five per cent. on such amount of the profits as bears to two thousand five hundred pounds” were substituted for “no tax shall be charged on the first five hundred pounds thereof, and where the profits are profits arising in some shorter accounting period, no tax shall be charged on such amount of the profits as bears to five hundred pounds”;
(iii) paragraph (b) of that proviso shall be construed and have effect as if “twenty per cent.” were substituted for “ten per cent.”
(2) In the case of any such accounting period which began before the 1st day of January, 1962, the profits shall be apportioned between the part of the period before that day and the part thereof after the 31st day of December, 1961, in proportion to the respective lengths of those parts and—
(a) as respects so much of the profits as is apportioned to the first-mentioned part, corporation profits tax shall be charged thereon at the rate of ten per cent., provided that no tax shall be charged on so much thereof as bears to two thousand five hundred pounds the same proportion as that part bears to twelve months,
(b) as respects so much of the profits as is apportioned to the second-mentioned part, corporation profits tax shall be charged thereon at the rate of fifteen per cent., provided that tax shall be charged at the rate of five per cent. on so much thereof as bears to two thousand five hundred pounds the same proportion as that part bears to twelve months,
(c) the amount of tax payable by a company incorporated by or under the laws of the State shall in no case exceed the sum of the following amounts:
(i) the amount represented by fifteen per cent. of the balance of the profits apportioned to the first-mentioned part remaining after allowing such proportion of the deductions specified in paragraph (b) of the proviso to subsection (1) of section 52 of the Finance Act, 1920, as would be appropriate to that part if those deductions were apportioned in the same manner as the profits are required by this subsection to be apportioned, and
(ii) the amount represented by twenty per cent, of the balance of the profits apportioned to the second-mentioned part remaining after allowing such proportion of those deductions as would be appropriate to that part if those deductions were apportioned as aforesaid.
(3) (a) This subsection applies where the profits of the accounting period in question do not exceed—
(i) in case that accounting period is a period of twelve months—two thousand five hundred pounds, and
(ii) in case that accounting period is a period of less than twelve months—a sum which bears the same proportion to two thousand five hundred pounds as the length of the accounting period bears to twelve months.
(b) One-half of so much of the corporation profits tax chargeable for an accounting period beginning before and ending on or after the 1st day of January, 1962, as is referable to the profits apportioned pursuant to subsection (2) of this section to the part of that accounting period after the 31st day of December, 1961, shall not be payable.
(c) One-half of the corporation profits tax chargeable for an accounting period beginning on or after the 1st day of January, 1962, and ending on or before the 31st day of December, 1963, shall not be payable.
(d) One-half of so much of the corporation profits tax chargeable for an accounting period beginning before and ending on or after the 1st day of January, 1964, as is referable to the profits apportioned to the part of that accounting period before that day shall not be payable.
(e) For the purpose of paragraph (d) of this subsection, the profits apportioned to a part of an accounting period shall be the part of the profits of the accounting period apportioned to that part on an apportionment of the profits of the accounting period between that part and the remainder of the accounting period in proportion to the respective lengths of that part and such remainder.
(4) (a) Where the profits of an accounting period mentioned in paragraph (c) of the immediately preceding subsection exceed the sum which bears to two thousand five hundred pounds the same proportion as the length of the accounting period bears to twelve months, the tax payable for the accounting period shall not exceed the aggregate of—
(i) the amount of tax which would have been payable if the profits of the accounting period had not exceeded the said sum, and
(ii) one-quarter of the amount by which the profits exceed the said sum.
(b) Where, in the case of an accounting period mentioned in paragraph (b) or (d) of the immediately preceding subsection, the profits apportioned to the part of the accounting period after the 31st day of December, 1961, or, as the case may be, before the 1st day of January, 1964, exceed the sum which bears to two thousand five hundred pounds the same proportion as the length of that part bears to twelve months, the tax payable on those profits shall not exceed the aggregate of—
(i) the amount of tax which under the said paragraph (b) or paragraph (d) would have been payable on those profits if they had not exceeded the said sum, and
(ii) one-quarter of the amount by which those profits exceed the said sum.
(5) Any additional corporation profits tax payable by virtue of the alterations in the law made by this section in respect of any accounting period ending on or after the 1st day of January, 1962, may be assessed and recovered notwithstanding that corporation profits tax has already been assessed in respect of that period.
Application of section 227 of Income Tax Act, 1918.
38.—Section 227 of the Income Tax Act, 1918, shall apply to corporation profits tax and, notwithstanding subsection (4) of section 10 of the Petty Sessions (Ireland) Act, 1851, summary proceedings under that section as so applied may be instituted within three years from the date of the committing of the offence.
Amendment of section 13 of Finance (Miscellaneous Provisions) Act, 1956.
39.—Subsection (10) of section 13 of the Finance (Miscellaneous Provisions) Act, 1956, shall apply to any accounting period or part of an accounting period of the company within the period of five years commencing on the 1st day of October, 1961, as if—
(a) “accounting period”, wherever occurring in that subsection, referred to it, and
(b) for “reduced by twenty-five per cent.” in paragraph (a) of the said subsection (10) there were substituted—
(i) in case it is an accounting period or part of an accounting period within the first of those years, “reduced by twenty per cent.”,
(ii) in case it is an accounting period or part of an accounting period within the second of those years, “reduced by fifteen per cent.”,
(iii) in case it is an accounting period or part of an accounting period within the third of those years, “reduced by ten per cent.”,
(iv) in case it is an accounting period or part of an accounting period within the fourth and fifth of those years, “reduced by five per cent.”.
PART V.
Stamp Duties.
Termination of stamp duty on bills of lading.
40.—(1) The stamp duty charged by the Stamp Act, 1891, under the heading “Bill of Lading” in the First Schedule to that Act shall cease to be chargeable.
(2) This section shall come into operation on the 1st day of August, 1963, or the date of the passing of this Act, whichever is the later.
Exemption from stamp duty on certain bills of exchange.
41.—The First Schedule to the Stamp Act, 1891, shall have effect as if the following exemption were inserted therein under the heading “Bill of Exchange or Promissory Note”:
“Bill drawn on any form supplied by the Revenue Commissioners for the purpose of remitting amounts of turnover tax”.
Amendment of sections 33 and 34 of Finance Act, 1961.
42.—(1) Subsection (4) of section 33 of the Finance Act, 1961, shall not apply to a conveyance or transfer to a body corporate incorporated in the State otherwise than under the Companies Acts, 1908 to 1959, and subsection (4) of section 34 of that Act shall not apply to a lease to such a body.
(2) This section shall come into operation on the 1st day of August, 1963, or the date of the passing of this Act, whichever is the later.
Extension of section 19 of Finance Act, 1950.
43.—Section 19 of the Finance Act, 1950, is hereby amended—
(a) by the substitution in subsection (1) of “a business of issuing policies of insurance” for “industrial assurance business”,
(b) by the substitution in subsection (3) of “the business to which the agreement relates” for “its industrial assurance business”.
Alteration of stamp duties on conveyances and transfers of stock and marketable securities.
44.—(1) Conveyances or transfers of stocks or marketable securities, instead of being chargeable with stamp duty at the rates in force immediately before the commencement of this section, shall be chargeable with that duty at the following rates:
When the amount or value of the consideration for the sale does not exceed | |||||||
exceed £1 5s. | 3d. | ||||||
Exceeds £1 5s. and does not exceed £2 10s. | 6d. | ||||||
” | £2 10s. | ” | ” | ” | ” | £3 15s. | 9d. |
” | £3 15s. | ” | ” | ” | ” | £5 | 1s. |
” | £5 | ” | ” | ” | ” | £10 | 2s. |
” | £10 | ” | ” | ” | ” | £15 | 3s. |
” | £15 | ” | ” | ” | ” | £20 | 4s. |
” | £20 | ” | ” | ” | ” | £35 | 5s. |
” | £35 | ” | ” | ” | ” | £60 | 10s. |
” | £60 | ” | ” | ” | ” | £80 | 15s. |
” | £80 | ” | ” | ” | ” | £100 | 20s. |
” | £100 | ” | ” | ” | ” | £125 | 25s. |
” | £125 | ” | ” | ” | ” | £150 | 30s. |
” | £150 | ” | ” | ” | ” | £175 | 35s. |
” | £175 | ” | ” | ” | ” | £200 | 40s. |
” | £200 | ” | ” | ” | ” | £225 | 45s. |
” | £225 | ” | ” | ” | ” | £250 | 50s. |
” | £250 | ” | ” | ” | ” | £275 | 55s. |
” | £275 | ” | ” | ” | ” | £300 | 60s. |
” | £300 | ||||||
For every £50, and also for any fractional part of £50, of such amount or value | 10s. | ||||||
(2) This section shall come into operation on the 1st day of August, 1963, or the date of the passing of this Act, whichever is the later.
Agreement as to stamp duty on certain instruments.
45.—(1) The Revenue Commissioners may, if they in their discretion so think proper, enter into an agreement with any local authority to which this section applies for the composition, in accordance with the following provisions of this section, of the stamp duty chargeable under the heading “Bill of Exchange or Promissory Note” in the First Schedule to the Stamp Act, 1891, on instruments drawn by the local authority on their banker on forms provided by themselves.
(2) Any such agreement shall be in such form and on such terms and shall contain such conditions as the Revenue Commissioners think proper and, in particular, the agreement shall require the local authority to deliver to the Revenue Commissioners periodical accounts in respect of the instruments to which it relates giving particulars of those instruments.
(3) While any such agreement remains in force, any instrument to which it relates and which bears such indication of the payment of stamp duty as the Revenue Commissioners may require shall not be chargeable with stamp duty, but, in lieu thereof and by way of composition, the local authority who have entered into the agreement shall pay to the Revenue Commissioners, on the delivery of any account under the agreement, such sums as would, but for the provisions of this section, have been chargeable by way of stamp duty on instruments to which the agreement relates drawn during the period to which the account relates.
(4) Where the local authority concerned make default in delivering any account required by any such agreement or in paying the duty payable on the delivery of any such account, they shall be liable to a fine not exceeding fifty pounds for any day during which the default continues and shall also be liable to pay, in addition to the duty, interest thereon, which shall be recoverable in the same manner as if it were part thereof, at the rate of five per cent. per annum from the date when the default begins.
(5) This section applies to the following local authorities:
(a) the council of a county,
(b) the corporation of a county or other borough,
(c) the Dublin Health Authority,
(d) the Cork Health Authority,
(e) the Limerick Health Authority,
(f) the Waterford Health Authority.
PART VI.
Turnover Tax.
Interpretation (Part VI).
46.—In this Part of and the First Schedule to this Act, save where the context otherwise requires—
“body of persons” has the same meaning as is given to that expression in section 237 of the Income Tax Act, 1918;
“goods” has the same meaning as in the Sale of Goods Act, 1893;
“hotel” includes any guest house, holiday hostel, holiday camp, motor hotel, motel, coach hotel, motor inn, motor court or tourist court;
“month” means any of the months January to December;
“secretary” includes such persons as are mentioned in subsection (1) of section 106 of the Income Tax Act, 1918, and subsection (1) of section 55 of the Finance Act, 1920;
“tax” means tax chargeable by virtue of this Part of this Act.
Charge of turnover tax.
47.—(1) With effect on and from the 1st day of November, 1963, a tax, to be called turnover tax, shall, subject to this Part of this Act and the regulations thereunder, be charged, levied and paid—
(a) on moneys received in respect of all or any of the following activities:
(i) sale of goods sold in the course of business (including goods sold before the 1st day of November, 1963),
(ii) hire of goods hired in the course of business (including goods hired before the 1st day of November, 1963),
(iii) provision of services provided in the course of business (including services provided before the 1st day of November, 1963),
(iv) acceptance of bets made or entered into with the holder of a bookmaker's licence under the Betting Act, 1931,
(v) acceptance of stakes staked by means of a totalisator to which a licence under the Totalisator Act, 1929, relates,
(vi) acceptance of stakes staked at gaming to which a licence under Part III of the Gaming and Lotteries Act, 1956, relates,
(vii) issue of tickets or coupons issued for the purpose of a lottery to which a licence under Part IV of the Gaming and Lotteries Act, 1956, relates,
(viii) acceptance of entry fees in respect of crossword puzzles, competitions and contests promoted through the medium of newspapers and other publications,
(ix) entertainments as defined in Section 1 of the Finance (New Duties) Act, 1916 (including any ball or dance);
(b) on goods imported into the State.
(2) For the purposes of subsection (1) of this section, the moneys received in respect of the acceptance of bets made or entered into with the holder of a bookmaker's licence under the Betting Act, 1931, shall be the aggregate of the sums of money which by the terms of the bets such holder will be entitled to receive, retain or take credit for if the events which are the subjects of the bets are determined in his favour.
(3) In a case in which the moneys received by the person providing an entertainment referred to in subsection (1) of this section have not in any month exceeded, and are not likely in any month to exceed, £100, and he has hired the premises in which the entertainment takes place, the reference in that subsection to the moneys received in respect of the entertainment shall be construed as a reference to the moneys received by the proprietor of those premises in respect of the hiring.
(4) Moneys received from sales of goods sold by a club or other body of persons to any of its members shall be liable to tax to the same extent as if the sales were made to persons who are not members.
(5) Tax shall not be chargeable under subsection (1) of this section on moneys received in respect of the sale of goods delivered to or the provision of services provided for persons outside the State or on moneys received in respect of admissions to sporting events or in respect of the hiring of premises for the purpose of sporting events.
Persons accountable.
48.—(1) Save as otherwise provided by this Part of this Act, the person accountable for and liable to pay tax shall be—
(a) in the case of goods sold—the seller,
(b) in the case of goods hired—the person from whom the hirer hired the goods,
(c) in the case of the provision of services—the provider,
(d) in the case of the acceptance of bets made or entered into with the holder of a bookmaker's licence under the Betting Act, 1931—such holder,
(e) in the case of the acceptance of stakes staked by means of a totalisator to which a licence under the Totalisator Act, 1929, relates—the holder of the licence,
(f) in the case of the acceptance of stakes staked at gaming to which a licence under Part III of the Gaming and Lotteries Act, 1956, relates—the holder of the licence,
(g) in relation to the issue of tickets or coupons issued for the purposes of a lottery to which a licence under Part IV of the Gaming and Lotteries Act, 1956, relates—the holder of the licence,
(h) in the case of the acceptance of entry fees in respect of crossword puzzles, competitions and contests promoted through the medium of newspapers and other publications—the promoter,
(i) in the case of entertainments—in case the person providing the entertainment hired the premises in which the entertainment takes place and subsection (3) of section 47 of this Act does not apply, the person providing the entertainment and, in any other case, the proprietor of the premises.
(2) (a) Tax shall not be chargeable and a person shall not be accountable for tax on the moneys received by him in relation to any exempted activity.
(b) In the foregoing paragraph “exempted activity” means any activity which is mentioned in the First Schedule to this Act or is declared by the Minister for Finance by order to be, for the purposes of this subsection, exempted.
(3) (a) (i) Subject to subparagraph (ii) of this paragraph, a person who sells goods in the course of business may at his discretion elect to be accountable for tax on the moneys received by him in relation to the activities in which he engages in a case in which those moneys have not in any month exceeded, and are not likely in any month to exceed, £250, and unless he so elects and subject to paragraph (d) of this subsection, tax shall not be chargeable and he shall not be accountable for tax on those moneys.
(ii) Subparagraph (i) of this paragraph shall apply if, but only if, not less than 90 per cent. of the moneys received are received in respect of the sale of goods.
(b) (i) Subject to subparagraph (ii) of this paragraph, a person who sells goods in the course of business, other than a person to whom paragraph (a) of this subsection applies, may at his discretion elect to be accountable for tax on the moneys received by him in relation to the activities in which he engages in a case in which those moneys have not in any month exceeded, and are not likely in any month to exceed, £750, and unless he so elects and subject to paragraph (e) of this subsection, tax shall not be chargeable and he shall not be accountable for tax on those moneys.
(ii) Subparagraph (i) of this paragraph shall apply if, but only if, not less than 90 per cent. of the moneys received are received in respect of the sale of goods which have been procured by the seller from a person accountable for tax in respect of his sale of those goods.
(c) A person, other than a person to whom paragraph (a) or paragraph (b) of this subsection applies, may at his discretion elect to be accountable for tax on the moneys received by him in relation to the activities in which he engages in a case in which those moneys have not in any month exceeded, and are not likely in any month to exceed, £100, and unless he so elects and subject to paragraph (f) of this subsection, tax shall not be chargeable and he shall not be accountable for tax on those moneys.
(d) Where a person has not been accountable for tax by virtue of paragraph (a) of this subsection and the moneys received by him in relation to the activities in which he engages exceed £250 in each of two successive months, he shall become accountable for tax immediately on the expiration of the second month.
(e) Where a person has not been accountable for tax by virtue of paragraph (b) of this subsection and the moneys received by him in relation to the activities in which he engages exceed £750 in each of two successive months, he shall become accountable for tax immediately on the expiration of the second month.
(f) Where a person has not been accountable for tax by virtue of paragraph (c) of this subsection and the moneys received by him in relation to the activities in which he engages exceed £100 in any month he shall become accountable for tax from the commencement of such month.
(4) Reference in this Part of this Act to persons accountable and accountability in relation to tax shall be construed by reference to the foregoing provisions of this section.
Registration.
49.—(1) The Revenue Commissioners shall set up and maintain a register of persons who may become or who are accountable for tax and shall allot a registration number to every person registered and shall cancel such number if the person does not become or ceases to be accountable for tax.
(2) Every person who on the appointed day is carrying on any activity with respect to which section 48 of this Act provides for accountability, or who, after the appointed day commences or is about to commence to carry on any such activity, may after the appointed day, but not earlier than one month before he commences to carry on the relevant activity, furnish in writing to the Revenue Commissioners the particulars specified in the regulations under section 52 of this Act as being required for the purpose of registering such person.
(3) Where a person after the appointed day is carrying on any such activity as is mentioned in subsection (2) of this section and has not already furnished the particulars mentioned in that subsection he shall do so within the period of nine days beginning on the appointed day or on the day thereafter on which he commences to carry on the activity.
(4) Subsection (3) of this section shall not compel any person to furnish particulars in a case falling within the description mentioned in paragraph (a), paragraph (b) or paragraph (c) of subsection (3) of section 48 of this Act.
(5) In this section “the appointed day” means the day appointed by the Minister for Finance by order to be the appointed day for the purposes of this section.
(6) A registered person who has not elected under subsection (3) of section 48 of this Act shall be taken as a person not entitled so to elect.
Exception in the case of moneys received from registered persons in certain cases.
50.—(1) (a) Tax shall not be charged on moneys received from a registered person for or in respect of goods sold or hired to him or services provided for him for the purposes of activities with respect to which section 48 of this Act provides for his being the accountable person if (but only if)—
(i) he has given to the person from whom the goods were bought or hired or by whom the services were provided a statement in writing quoting his registration number, and
(ii) in a case of a sale or hire of goods otherwise than to a dealer therein, the goods do not fall within any of the descriptions set out in the Second Schedule to this Act.
(b) For the purposes of the foregoing paragraph registered persons carrying on business as proprietors of hotels and restaurants may be treated as if they were dealers in the goods required for the purposes of their business, but this provision shall not apply in relation to—
(i) motor vehicles designed for the conveyance of persons by road, or
(ii) hydrocarbon oils for domestic use or for road transport.
(2) Where a registered person is sold or hired goods or provided with services by a person to whom he has given a statement under subparagraph (i) of paragraph (a) of the foregoing subsection and the circumstances are such that tax is chargeable, he shall so notify that person.
Withdrawing goods from stock.
51.—(1) A person withdrawing goods from stock for his own use or for the use of any other person, shall, for the purposes of this Part of this Act, be deemed thereby to have received payment in respect of a sale of the goods at the retail price current at the time of the withdrawal.
(2) The foregoing subsection does not apply in the case of a withdrawal of goods, not being goods of any of the descriptions specified in the Second Schedule to this Act, if the goods are required by the person withdrawing them exclusively for the purposes of his business.
Regulations.
52.—(1) The Revenue Commissioners shall make such regulations as seem to them to be necessary for the purpose of giving effect to this Part of this Act and of enabling them to discharge their functions thereunder and, without prejudice to the generality of the foregoing, the regulations may make provision in relation to all or any of the following matters:
(a) particulars required for registration and the manner in which registration is to be effected and cancelled,
(b) the manner in which and the times at which the tax is to be paid and collected (and it is hereby declared that the procedures for payment and collection may include a procedure for payment and collection by means of stamps affixed to cards),
(c) the manner in which tax is to be recovered in cases of default in payment,
(d) the keeping by persons accountable for tax of accounts and records, and the preserving of such documents and supporting documents,
(e) disclosure to the Revenue Commissioners of such information as they may require for the ascertainment of liability to tax,
(f) the production to and inspection and removal by persons authorised by the Revenue Commissioners of invoices, receipts, books, records, accounts and other documents for the purpose of satisfying themselves as to whether tax has been duly paid,
(g) the refund of tax paid to the Revenue Commissioners by registered persons in excess of the amount required by law,
(h) the remission at the discretion of the Revenue Commissioners of small amounts of tax and interest,
(i) the remission or refund of tax payable by bookmakers in respect of void and uncollectable bets and bets laid with other bookmakers,
(j) matters consequential on the death of a registered person or his becoming subject to any incapacity,
(k) service of notices,
(l) the nomination by the Revenue Commissioners of officers to perform any acts and discharge any functions authorised by this Part of this Act to be performed or discharged by the Revenue Commissioners,
(m) the acceptance of estimates (whether or not subject to subsequent review) of taxable turnover where particulars of actual moneys received are not readily available,
(n) specification of anything referred to, in the First Schedule to this Act, as specified by regulations under this section.
(2) Regulations under this section may make different provisions in relation to different cases and may in particular provide for differentiation between different classes of persons affected by this Part of this Act and for the adoption of different procedures for different such classes.
(3) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
Rate of tax.
53.—(1) Subject to subsection (2) of this section, the tax shall be two and one-half per cent. of the taxable turnover of the accountable person and the amount of tax chargeable during every month shall be paid after the expiration of the month in accordance with the regulations under this Part of this Act.
(2) In respect of any month—
(a) where the taxable turnover does not exceed £100, the tax shall be 5s.,
(b) Where the taxable turnover exceeds £100, the tax chargeable in respect of the first £100 shall be 5s.
(3) Where it is shown to the satisfaction of the Revenue Commissioners that—
(a) any part of the taxable turnover of an accountable person in any month consisted of moneys paid under a contract entered into before the 1st day of August, 1963, which provides for the sale or hire of goods or the provision of services at prices or charges fixed before that day, or
(b) any part of the taxable turnover of an accountable person in the month of November, 1963, or any of the four months next following that month consisted of moneys received in respect of goods sold or hired or services provided before the 1st day of August, 1963,
the Revenue Commissioners may repay the tax paid on that part or, at their discretion, allow it to be set off against the tax payable in any month.
(4) In this section “taxable turnover” means the total amount of money received by the accountable person on account of the activities in respect of which he is accountable.
Estimation of tax due.
54.—(1) If on any occasion an accountable person fails to furnish in accordance with the relevant regulations the particulars necessary for the ascertainment of the amount of tax due by him, then, without prejudice to any other action which may be taken, the Revenue Commissioners may on each such occasion estimate the amount of tax due by him and serve notice on him of the amount estimated.
(2) Where a notice is served under subsection (1) of this section on a person—
(a) the person may, if he claims that he is not an accountable person, by notice in writing given to the Revenue Commissioners within the period of fourteen days from the service of the notice, require the claim to be referred for decision to the Special Commissioners of Income Tax and their decision shall be final and conclusive,
(b) on the expiration of the said period, if no such claim is required to be so referred, or, if such claim is required to be so referred, on determination by the Special Commissioners of Income Tax against the claim, the estimated tax specified in the notice shall be recoverable in the same manner and by the like proceedings as if the person had sent, in accordance with the relevant regulations, particulars showing as due by him such estimated tax,
(c) if the person furnishes the particulars at any time after the service of the notice and tax has been paid in accordance with the particulars, together with any interest and costs which may have been incurred in connection with the default, the notice shall stand discharged and any excess which may have been paid shall be repaid.
Interest.
55.—Where any amount of tax is due for payment and is not paid, simple interest on the amount shall be paid by the accountable person, and such interest shall be calculated from the date on which the amount became due for payment and at a rate of one per cent. for each month or part of a month during which the amount remains unpaid.
Recovery of tax.
56.—(1) (a) Without prejudice to any other mode of recovery, the provisions of any enactment relating to the recovery of income tax and the provisions of any rule of court so relating shall apply to the recovery of any tax due in accordance with this Part of this Act and the regulations thereunder as they apply in relation to the recovery of income tax.
(b) In particular and without prejudice to the generality of paragraph (a) of this subsection, that paragraph applies the provisions of section 162 of the Income Tax Act, 1918, section 7 of the Finance Act, 1923, sections 11 and 38 of the Finance Act, 1924, and section 54 of the Finance Act, 1958.
(c) Provisions as applied by this subsection shall so apply subject to any modifications specified by regulations under section 52 of this Act.
(2) In proceedings instituted by virtue of this section or any regulation under this Part of this Act for the recovery of any amount of tax—
(a) a certificate signed by an officer of the Revenue Commissioners which certifies that a stated amount of tax is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable, and
(b) a certificate certifying as aforesaid and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.
(3) Any reference in the foregoing subsections of this section to an amount of tax includes a reference to interest payable in the case in question under section 55 of this Act.
(4) Subject to this section, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this section or any regulations under this Part of this Act.
(5) Where an order which was made before the passing of this Act under section 12 of the Court Officers Act, 1945, contains a reference to levy under a certificate issued under section 7 of the Finance Act, 1923, that reference shall be construed as including a reference to levy under a certificate issued under the said section 7 as extended by this section.
Penalties.
57.—(1) A person who contravenes subsection (2) of section 50 of this Act shall be liable to a penalty of twenty pounds.
(2) A person who does not comply with subsection (3) of section 49 of this Act or any provision of regulations under this Part of this Act in relation to registration, the keeping of accounts, the furnishing of statements, or the production for inspection or removal of documents shall be liable to a penalty of twenty pounds, together with, in the case of a continuing non-compliance, a penalty of the like amount for every day on which the non-compliance is continued.
(3) Where a person mentioned in the foregoing subsection is a body of persons, the secretary shall be liable to a separate penalty of twenty pounds.
(4) All penalties under this section may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any penalty under any Act relating to the excise, and, notwithstanding subsection (4) of section 10 of the Petty Sessions (Ireland) Act, 1851, summary proceedings under this section may be instituted within three years from the date of the incurring of the penalty.
(5) Where—
(a) a person does not comply with subsection (3) of section 49 of this Act or any provision of regulations under this Part of this Act requiring him to furnish any statement or to produce for inspection or permit removal of any documents,
(b) compliance is required within a particular period, and
(c) such person continues, during a further period of two or more days, not to furnish the particulars or statement or produce for inspection or permit removal of the documents,
the non-compliance shall be regarded, for the purposes of subsection (2) of this section, as a non-compliance continuing on every day, other than the first, of the further period.
(6) In proceedings for recovery of a penalty under this section—
(a) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, a stated statement was not furnished by the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, furnish that statement,
(b) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated document was duly sent to the defendant on a stated day shall be evidence until the contrary is proved that that person received that document in the ordinary course,
(c) a certificate certifying as provided for in paragraph (a) or paragraph (b) of this subsection and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.
(7) Subject to this section, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings pursuant to this section.
Fraudulent return, etc.
58.—(1) Where a person fraudulently or negligently, for the purposes of this Part of this Act or of regulations made thereunder, produces, furnishes, gives, sends or otherwise makes use of, any incorrect return, account, estimate, statement, information, book, document, record or declaration, he shall, subject to subsection (2) of this section, be liable to a penalty of—
(a) one hundred pounds, and
(b) the amount, or, in the case of fraud, twice the amount, of the difference between the amount of tax paid by such person for the period in question, and the amount of tax properly payable by such person if the said return, account, estimate, statement, information, book, document, record or declaration had been correct.
(2) Where a person mentioned in the foregoing subsection is a body of persons—
(a) the reference in paragraph (a) of that subsection to one hundred pounds shall be construed as a reference to five hundred pounds, or, in the case of fraud, one thousand pounds, and
(b) the secretary shall be liable to a separate penalty of one hundred pounds, or in the case of fraud, two hundred pounds.
(3) Where any such return, account, estimate, statement, information, book, document, record, or declaration as is mentioned in subsection (1) of this section was made or submitted by a person neither fraudulently nor negligently and it comes to his notice (or, if he has died, to the notice of his personal representatives) that it was incorrect, then, unless the error is remedied without unreasonable delay, the return, account, estimate, statement, information, document, book, record or declaration, shall be treated for the purposes of this section as having been negligently made or submitted by him.
(4) If a person, in a case in which he represents that he is a registered person or uses a registration number, procures the supply to himself of goods or the provision for himself of services in circumstances in which tax is chargeable and fails to notify the seller or provider that the tax is chargeable, he shall be liable to a penalty of five hundred pounds, and, in addition, he shall be liable to pay to the Revenue Commissioners the amount of any tax, which the seller or provider has failed to pay.
(5) Notwithstanding anything in section 59 of this Act, proceedings for the recovery of any penalty under this section shall not be out of time by reason that they are commenced after the time allowed by the said section 59.
(6) For the purposes of this section, any return, account, estimate, statement, information, book, document or declaration submitted on behalf of a person shall be deemed to have been submitted by that person unless he proves that it was submitted without his consent or knowledge.
(7) Any reference in the foregoing subsections of this section to an amount of tax includes a reference to interest payable in the case in question under section 55 of this Act.
Time limits.
59.—(1) Subject to subsection (3) of this section and subsection (5) of section 58 of this Act, proceedings for recovery of any penalty under this Part of this Act may be commenced at any time within six years next after the date on which it was incurred.
(2) Where the person who has incurred any penalty has died, any proceedings under this Part of this Act, which have been or could have been commenced against him may be continued or commenced against his executor or administrator, as the case may be, and any penalty awarded in proceedings so continued or commenced shall be a debt due from and payable out of his estate.
(3) Subsection (1) of this section shall, in relation to proceedings commenced by virtue of subsection (2) of this section have effect as if “not later than three years after the expiration of the year in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year and at any time not later than two years after the expiration of the year in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year in which the deceased person died, the proceedings may be begun at any time before the expiration of two years next after the end of the year in which the corrective affidavit was lodged” were substituted for “within six years next after the date on which it was incurred.”
Penalty for assisting in making incorrect returns, etc.
60.—Any person who assists in or induces the making or delivery, for any purposes of tax, of any return, or account, statement or declaration which he knows to be incorrect shall be liable to a penalty of £500.
Proceedings in the High Court in respect of penalties.
61.—(1) Without prejudice to any other mode of recovery of a penalty under this Part of this Act, an officer of the Revenue Commissioners, authorised by them for the purposes of this subsection, may sue in his own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum and the provisions of section 94 of the Courts of Justice Act, 1924, shall apply accordingly.
(2) If an officer who has commenced proceedings pursuant to this section, or who has continued the proceedings by virtue of this subsection, dies or otherwise ceases for any reason to be an officer authorised for the purposes of subsection (1) of this section—
(a) the right of such officer to continue the proceedings shall cease and the right to continue them shall vest in such other officer so authorised as may be nominated by the Revenue Commissioners,
(b) where such other officer is nominated under paragraph (a) of this subsection, he shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first mentioned officer, and
(c) where an officer is so substituted, he shall give notice in writing of the substitution to the defendant.
(3) In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that a person is an officer of the Revenue Commissioners and that he has been authorised by them for the purposes of subsection (1) of this section, shall be evidence until the contrary is proved of those facts.
(4) In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that the plaintiff has ceased to be an officer of the Revenue Commissioners authorised by them for the purposes of subsection (1) of this section, that another person is an officer of the Revenue Commissioners, that such other person has been authorised by them for the purposes of subsection (1) of this section and that he has been nominated by them in relation to the proceedings, for the purposes of subsection (2) of this section, shall be evidence until the contrary is proved of those facts.
(5) In proceedings pursuant to this section, a certificate certifying the facts referred to in subsection (3) or (4) of this section and purporting to be signed by a Revenue Commissioner may be tendered in evidence without proof, and shall be deemed until the contrary is proved to have been so signed.
(6) Subject to this section, the rules of the High Court for the time being applicable to civil proceedings shall apply to proceedings pursuant to this section.
Application of section 222 of Income Tax Act, 1918.
62.—The provisions of section 222 of the Income Tax Act, 1918, shall apply to any penalty incurred under this Part of this Act.
Substitution of agent, etc., for person not resident in State.
63.—Where a person who is accountable for any tax, or on whom any duties are imposed by this Part of this Act or regulations made thereunder, is not resident in the State, the Revenue Commissioners may, by notice in writing served on any agent, manager or factor, who is resident in the State and has acted on behalf of that person in the matters by reference to which that person is accountable or those duties are imposed, direct that he shall be substituted for that person as the person accountable for the tax or that he shall be under an obligation to discharge those duties or any of them and, upon such direction having been served, he shall stand substituted accordingly and shall be subject to the same penalties as if he were the person who is accountable for the tax or on whom those duties are imposed.
Charge of tax on imported goods.
64.—(1) Sections 48 to 63 of this Act shall not apply to tax provided for by paragraph (b) of subsection (1) of section 47 of this Act and that tax shall, subject to subsection (2) of this section, be charged on every article imported on or after the 1st day of November, 1963, at the rate of two and one-half per cent. of the value of the article.
(2) Tax as aforesaid shall not be charged on—
(a) live animals,
(b) earth, stone, gravel, sand or cement,
(c) seeds, fertilisers and animal feeding stuffs,
(d) 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,
(e) 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,
(f) any article which is declared by the Minister for Finance by order to be an article not chargeable with tax on being imported into the State.
(3) Subject to the foregoing provisions of this section, the provisions of the Customs Consolidation Act, 1876, and the enactments amending that Act and other enactments relating to Customs shall apply to tax referred to in this section as if it were a duty of customs.
(4) The value of an article for the purposes of this section shall be the value as defined in section 15 of, and the Third Schedule to, the Finance Act, 1952, increased by the amount of any customs duty payable thereon.
Extension of certain Acts.
65.—(1) Section 1 of the Provisional Collection of Taxes Act, 1927, is hereby amended by the insertion of “, and also turnover tax,” before “but no other tax or duty”.
(2) Section 1 of the Imposition of Duties Act, 1957, is hereby amended by the insertion after paragraph (g) of the following paragraph:
“(gg) terminate or vary in any manner or respect whatsoever and as from a specified day turnover tax;”
but no order shall be made under that Act for the purpose of increasing the rate of the tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.
(3) Section 39 of the Inland Revenue Regulation Act, 1890, is hereby amended by the insertion of “turnover tax,” before “stamp duties”.
Collection of tax.
66.—Turnover tax shall be paid to and collected and levied by the Collector-General.
PART VII.
Industrial and Provident Societies: Income Tax and Corporation Profits Tax.
Interpretation (Part VII).
67.—In this Part of this Act, save where the context otherwise requires—
“capital allowance” means any allowance, other than an allowance falling to be made in computing profits or gains, under Rule 6 of the Rules applicable to Cases I and II of Schedule D, section 5 or section 6 of the Finance Act, 1946, Part V of the Finance Act, 1956, Part IV of the Finance (Miscellaneous Provisions) Act, 1956, Part V of the Finance Act, 1957, or Part V or section 74 of the Finance Act, 1959;
“loan interest”, in relation to a society, means any interest payable by the society in respect of any mortgage, loan, loan stock, or deposit;
“share interest”, in relation to a society, means any interest, dividend, bonus, or other sum payable to a shareholder of the society by reference to the amount of his holding in the share capital of the society;
“society” means a society registered under the Industrial and Provident Societies Acts, 1893 to 1936;
and references to the payment of share interest or loan interest include references to the crediting of such interest.
Deduction as expenses of certain sums, etc.
68.—(1) It is hereby declared that in computing, for the purposes of Case I of Schedule D or of Rule 4 of the Rules applicable to Case III of that Schedule, the profits or gains of a society there are to be deducted as expenses any sums which—
(a) represent a discount, rebate, dividend, or bonus granted by the society to members thereof or other persons in respect of amounts paid or payable by or to them on account of their transactions with the society being transactions which are taken into account in the said computation, and
(b) are calculated by reference to the said amounts or to the magnitude of the said transactions and not by reference to the amount of any share or interest in the capital of the society.
(2) A society whose business consists mainly in the making of investments, and the principal part of whose income is derived therefrom, shall be entitled to relief under section 33 of the Income Tax Act, 1918, in the same manner and to the same extent as if the business of the society were the business of a company.
(3) Where any profits or gains of a society which, but for the repeal by this Act of subsection (4) of section 39 of the Income Tax Act, 1918, would not be chargeable to tax are so chargeable by virtue of that repeal and the computation of profits or gains is required to be made by reference to any year or period other than the year of assessment, the computation for that year or period shall be made in accordance with the provisions of this Part of this Act notwithstanding that those provisions were not in force in that year or period or some part thereof.
(4) (a) Where for the year 1962-63 a society was entitled to exemption from tax in respect of the profits of a trade carried on by it—
(i) no capital allowance in respect of any property used for the purposes of the trade shall be carried forward from the year 1962-63, and
(ii) no loss, or portion of a loss, which was sustained before the 6th day of April, 1963, shall be carried forward under section 14 of the Finance Act, 1929.
(b) Where for the year 1962-63 or any previous year of assessment an annual allowance, balancing allowance or balancing charge in respect of capital expenditure on the construction of a building or structure might have been made to or on a society under Part V of the Finance Act, 1959, but for the circumstance that the society was exempt from tax under Schedule D, any annual allowance, balancing allowance or balancing charge falling to be made in respect of the expenditure under the said Part V for the year 1963-64 or a subsequent year of assessment shall be computed as if every annual allowance, balancing allowance and balancing charge which might have been made as aforesaid had been made:
Provided that nothing in this paragraph shall affect the provisions of subsection (5) of section 26 of the Finance Act, 1959.
(c) Where for the year 1962-63 or any previous year of assessment an annual allowance in respect of capital expenditure on the purchase of patent rights might have been made to or on a society under Part V of the Finance Act, 1959, but for the circumstance that the society was exempt from tax under Schedule D, the amount of the expenditure remaining unallowed (within the meaning of section 48 of the said Act) shall, in relation to any balancing allowance or balancing charge under the said Part V falling to be made to or on the society in respect of the expenditure for the year 1963-64 or a subsequent year of assessment, be computed as if every annual allowance which might have been made as aforesaid had been made.
(5) Where any profits or income of a society arising in the year 1963-64 have, by virtue of the repeal by this Act of subsection (4) of section 39 of the Income Tax Act, 1918, ceased to be exempt from income tax chargeable by deduction and the tax has not been deducted therefrom or, having been deducted therefrom, the tax has been repaid before the passing of this Act, an assessment may be made on the society under Case VI of Schedule D as if the profits or income were annual profits or gains chargeable under that Case.
Allowance of deductions in respect of loan interest, etc.
69.—(1) With effect as on and from the 1st day of January, 1963, in computing the profits of a society for the purposes of corporation profits tax, deductions shall, notwithstanding anything in paragraph (b) of the proviso to subsection (2) of section 53 of the Finance Act, 1920, be allowed in respect of share interest and loan interest.
(2) For the purpose of giving effect to subsection (1) of this section, to subsection (5) of section 70 of this Act and to the repeal by this Act of part of paragraph (h) of the proviso to subsection (2) of section 53 of the Finance Act, 1920, and section 53 of the Finance Act, 1921, where part of an accounting period is before and part after the beginning of the 1st day of January, 1963, the following provisions shall apply:
(a) the profits of the accounting period shall first be computed as if this Act had not been passed and the profits attributable to the part of the accounting period before the 1st day of January, 1963, shall be taken to be the sum which bears to the profits of the accounting period computed as aforesaid the same proportion as the length of that part bears to the length of the accounting period;
(b) the profits of the accounting period shall then be computed as if subsection (1) of this section and subsection (5) of the said section 70 and the said repeal had effect as respects the whole of any accounting period ending on or after the 1st day of January, 1963, and the profits attributable to the part of the accounting period after the 31st day of December, 1962, shall be taken to be the sum which bears to the profits of the accounting period computed as aforesaid the same proportion as the length of that part bears to the length of the accounting period, and
(c) the profits of the accounting period for the purposes of corporation profits tax shall be ascertained by adding together the sums which under the foregoing paragraphs are to be taken to be the profits attributable respectively to the parts of the accounting period before the 1st day of January, 1963, and after the 31st day of December, 1962.
Disregard of profits or losses attributable to certain transactions.
70.—(1) In this section—
“agricultural society” means a society—
(a) in relation to which both the following conditions are satisfied:
(i) that the number of the society's members is not less than fifty,
(ii) that all or a majority of the society's members are persons who are mainly engaged in, and derive the principal part of their income from, husbandry, or
(b) to which a certificate under paragraph (a) of subsection (2) of this section relates;
“fishery society” means a society—
(a) in relation to which both the following conditions are satisfied:
(i) that the number of the society's members is not less than twenty,
(ii) that all or a majority of the society's members are persons who are mainly engaged in, and derive the principal part of their income from, fishing, or
(b) to which a certificate under paragraph (b) of subsection (2) of this section relates;
“exempted transactions” means—
(a) in relation to an agricultural society, transactions falling within any of the following classes of transactions:
(i) the selling by wholesale of milk, cream, butter, cheese, eggs, poultry, meat or specified commodities,
(ii) the selling by retail of seeds, fertilisers or other commodities or articles, being specified commodities or articles, entering into or associated with agricultural production,
(iii) the auctioning of livestock, the artificial insemination of animals or the provision of specified services, and
(b) in relation to a fishery society, transactions falling within any of the following classes of transactions:
(i) the selling by wholesale of fresh or processed fish,
(ii) the auctioning or transportation of fish,
(iii) the selling of commodities or articles used in catching fish or of specified commodities or articles;
“selling by wholesale” means selling goods of any class to a person who carries on a trade of selling goods of that class or uses goods of that class for the purposes of a trade carried on by him.
(2) (a) The Minister for Finance may, on the recommendation of the Minister for Agriculture, give a certificate entitling a society to be treated, for the purposes of this section, as an agricultural society notwithstanding—
(i) that the number of the society's members is less than fifty, or
(ii) that persons such as are described in subparagraph (ii) of paragraph (a) of the definition of “agricultural society” contained in the foregoing subsection do not constitute a majority of the society's members.
(b) The Minister for Finance may, on the recommendation of the Minister for Lands, give a certificate entitling a society to be treated, for the purposes of this section, as a fishery society notwithstanding—
(i) that the number of the society's members is less than twenty, or
(ii) that persons such as are described in subparagraph (ii) of paragraph (a) of the definition of “fishery society” contained in the foregoing subsection do not constitute a majority of the society's members.
(c) In paragraph (a) of the definition of “exempted transactions” contained in the foregoing subsection “specified” means specified in a certificate given by the Minister for Finance on the recommendation of the Minister for Agriculture and in paragraph (b) of that definition “specified” means specified in a certificate given by the Minister for Finance on the recommendation of the Minister for Lands.
(d) A certificate under paragraph (a), (b) or (c) of this subsection—
(i) shall have effect as from such date, whether before or after the date on which it is given, as may be stated therein,
(ii) shall be published in the Iris Oifigiúil as soon as may be after it is given, and
(iii) may be revoked by the Minister for Finance at any time.
(e) Where a certificate is revoked under the foregoing paragraph, notice of the revocation shall be published as soon as may be in the Iris Oifigiúil.
(3) Where, in the case of a trade carried on by a society, the transactions in any year or period for which the accounts of the society are made up, being a year or period throughout which the society was an agricultural society or a fishery society, include exempted transactions, so much of the profits or gains or the loss (as the case may be) of that year or period (computed in accordance with the provisions, other than this section, applicable to Case I of Schedule D) as is attributable to the exempted transactions shall be disregarded for all the purposes of the Income Tax Acts.
(4) In relation to any trade, the amount of the profits or gains or loss attributable to the exempted transactions of any year or period shall be taken to be the amount which bears to the full amount of the profits or gains or, as the case may be, the full amount of the loss for the year or period the same proportion as the aggregate of the amounts receivable by the society, by virtue of those transactions, from the sale of goods or the provision of services bears to the aggregate of all amounts receivable by the society, by virtue of transactions in the year or period from the sale of goods or the provision of services.
(5) (a) Where, in the case of a trade carried on by a society, a proportion of the profits or gains or loss of any year or period is, under the foregoing provisions of this section, to be disregarded for all the purposes of the Income Tax Acts, a like proportion of the relevant profits or, as the case may be, the relevant loss of the year or period shall be disregarded for all the purposes of the enactments relating to corporation profits tax.
(b) For the purposes of paragraph (a) of this subsection the amount of “the relevant profits” or of “the relevant loss” for any year or period shall be taken to be, where the society's business consists wholly in the carrying on of the trade concerned, the profits or, as the case may be, the loss of the society for the year or period computed in accordance with the enactments, other than this section, relating to corporation profits tax and, in any other case, what would have been the amount of the profits or, as the case may be, the loss of the society for the year or period computed as aforesaid if its business had consisted wholly in the carrying on of the trade concerned.
(6) Where for any year of assessment any capital allowances or any balancing charges under Part V of the Finance Act, 1959, fall to be made in charging to income tax the profits or gains of a trade carried on by a society and a proportion of the profits or gains or, as the case may be, the loss of the basis period is disregarded under this section, the amount of allowances or the amount of charges which, but for this subsection, would have been made shall be diminished in like proportion.
In this subsection—
(a) the reference to capital allowances falling to be made for any year of assessment does not include a reference to any amount carried forward from any previous year,
(b) “basis period” means, in relation to a year of assessment, the period on the profits or gains of which income tax for that year falls to be finally computed under Case I of Schedule D in respect of the trade in question or, where, by virtue of any Act, the profits or gains of any other period are to be taken to be the profits or gains of the said period, that other period.
(7) All amounts receivable by an agricultural society or a fishery society from the sale of goods, being amounts which are so receivable by virtue of exempted transactions, shall be disregarded for all the purposes of Part III of the Finance (Miscellaneous Provisions) Act, 1956, and where, in a case in which relief from income tax is given to the society under that Part, any share interest is payable with deduction of tax, subsection (2) of section 15 of that Act shall not apply.
(8) Where a society claims relief from income tax or corporation profits tax by virtue of this section, the Revenue Commissioners may by notice in writing require the society to make available, within such time as may be specified in the notice, for inspection by an inspector of taxes or other officer nominated by them, all books, records and documents containing information as to its trading transactions for the year or period concerned, and if the society fails to comply with such notice, no relief under this section shall be given.
Payment of interest without deduction of tax.
71.—(1) Notwithstanding anything in the Income Tax Acts, any share interest or loan interest paid by a society shall be paid without deduction of tax:
Provided that this subsection—
(a) shall not apply to any share interest or loan interest payable to a person whose usual place of abode is not within the State, and
(b) shall not render improper any such deduction made before the 1st day of August, 1963, which would have been a proper deduction if this section had not been enacted.
(2) There shall be added to Rule 1 of Case III of Schedule D the following clause:
“(1) share interest or loan interest paid by a society registered under the Industrial and Provident Societies Acts, 1893 to 1936, being interest which by virtue of section 71 of the Finance Act, 1963, is payable without deduction of tax.”
(3) (a) Where, in a case in which section 70 of this Act applies, a society claims repayment of tax under section 36 of the Income Tax Act, 1918, in respect of interest paid by it in any year of assessment, the amount repayable shall be determined on the basis that so much of the interest as exceeds the appropriate proportion thereof was not paid out of profits or gains brought into charge to tax.
(b) Where, in any year of assessment, a society, in a case in which section 70 of this Act applies, pays any share interest or loan interest, from which tax is deductible, or makes any other annual payment, so much of the aggregate of the gross amounts of all such payments as exceeds the appropriate proportion thereof shall be treated as not having been paid out of profits or gains brought into charge and Rule 21 of the General Rules shall apply accordingly.
In this paragraph “annual payment” means any payment from which, apart from any insufficiency of profit or gains of the person making it, tax is deductible under Rule 19 of the General Rules.
(c) Where in any year of assessment a society pays share interest or loan interest (other than loan interest in respect of which a claim such as is mentioned in paragraph (a) of this subsection is made) without deduction of tax in accordance with subsection (1) of this section, it may claim, in a case in which section 70 of this Act applies, that the appropriate proportion of the total amount so paid, or, in any other case, that the total amount so paid, be deducted from its total income for that year and, where such a claim is made, any appropriate relief from tax shall be given by repayment or otherwise.
Subsections (5) and (6) of section 34 of the Income Tax Act, 1918, shall apply to a claim under this paragraph as they apply to a claim under that section, except that it shall not be necessary to use a prescribed form.
(d) Where for any year of assessment the amount of share interest and loan interest falling to be deducted from a society's total income under the immediately preceding paragraph exceeds the amount of the said total income, section 10 of this Act shall have effect as if the society had been assessed to tax under Rule 21 of the General Rules in respect of the payment of the excess and had paid tax under that assessment on the amount of such payment.
(e) In this subsection “the appropriate proportion” of any amount of interest or annual payment paid by a society in a year of assessment means the portion of that amount which bears to the whole the same proportion as the amount of the society's total income for the year bears to what would, but for section 70 of this Act, have been the amount of the society's total income for that year.
(f) For the purposes of this subsection the total income of a society shall be taken to be its total income from all sources for the purposes of income tax computed in the manner in which it would be computed if the society were an individual but without regard to any such interest or annual payment as is mentioned in paragraph (a), (b) or (c) of this subsection.
(g) Any reference in the foregoing provisions of this subsection to loan interest or other interest does not include a reference to interest which is allowable as a deduction in the computation of the profits or gains of a trade carried on by the society.
(h) On or before the 1st day of May in each year (commencing with the year 1964), every society shall deliver to the inspector of taxes a return in such form as the Revenue Commissioners may prescribe, showing—
(i) the name and place of residence of every person to whom share interest or loan interest amounting to the sum of five pounds or more has been paid by the society in the year of assessment which ended next before the said 1st day of May, and
(ii) the amount of such share interest or loan interest paid in that year to each of those persons,
and if such a return is not duly made as respects any year of assessment, the society shall not be entitled to any deduction under paragraph (c) of this subsection in respect of any payments of share interest or loan interest which it was required to include in the return, and the amount of any deduction in respect of any such payments by reference to which relief has been given under the said paragraph (c) may, if not otherwise made good, be assessed under Case VI of Schedule D and recovered from the society accordingly.
(4) This section shall be deemed to have come into operation on the 6th day of April, 1963.
PART VIII.
Penalties and Assessments: Income Tax, Sur-tax and Corporation Profits Tax.
Application of Part VIII.
72.—The following provisions of this Part of this Act shall have effect in relation to any penalties incurred (whether by commission or omission) after the passing of this Act with respect to any year of assessment, or, as the case may be, accounting period, whether ending before or ending after such passing.
Penalties for failure to make certain returns, etc.
73.—(1) Where any person—
(a) has been required, by notice or precept given under or for the purposes of any of the provisions specified in the first or second column of the Third Schedule to this Act, to deliver any return, statement, declaration, list or other document, to furnish any particulars, to produce any document, or to make anything available for inspection, and he fails to comply with the notice or precept, or
(b) fails to do any act, furnish any particulars or deliver any account in accordance with any of the provisions specified in the third column of that Schedule,
he shall, subject to subsection (2) of this section and section 76 of this Act, be liable to a penalty of one hundred pounds and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of ten pounds for each day on which the failure so continues.
(2) Where the said notice was given under or for the purposes of any of the provisions specified in the first column of the said Schedule and the failure continues after the end of the year of assessment following that during which the notice was given, the first of the penalties mentioned in subsection (1) of this section shall be two hundred and fifty pounds.
(3) The preceding provisions of this section shall have effect subject to the proviso to subsection (4) of section 100 and the proviso to subsection (1) of section 105 of the Income Tax Act, 1918.
Penalty for fraudulently or negligently making incorrect returns, etc.
74.—(1) Where a person fraudulently or negligently—
(a) delivers any incorrect return or statement of a kind mentioned in any of the provisions specified in the first column of the Third Schedule to this Act,
(b) makes any incorrect return, statement or declaration in connection with any claim for any allowance, deduction or relief, or
(c) submits to the Revenue Commissioners, the Special Commissioners or an inspector of taxes any incorrect accounts in connection with the ascertainment of his liability to income tax (including sur-tax),
he shall, subject to section 76 of this Act, be liable to a penalty of—
(i) one hundred pounds, and
(ii) the amount, or, in the case of fraud, twice the amount, of the difference specified in subsection (1) of section 75 of this Act.
(2) Where a person fraudulently or negligently furnishes, gives, produces or makes any incorrect return, information, certificate, document, record, statement, particulars, account or declaration of a kind mentioned in any of the provisions specified in the second or third column of the Third Schedule to this Act, he shall, subject to section 76 of this Act, be liable to a penalty of one hundred pounds, or, in the case of fraud, of two hundred and fifty pounds.
(3) Where any such return, statement, declaration or accounts as is or are mentioned in subsection (1) of this section was or were made or submitted by a person neither fraudulently nor negligently and it comes to his notice (or, if he has died, to the notice of his personal representatives) that it or they was or were incorrect, then, unless the error is remedied without unreasonable delay, the return, statement, declaration or accounts shall be treated for the purposes of this section as having been negligently made or submitted by him.
(4) Subject to subsection (2) of section 77 of this Act, proceedings for the recovery of any penalty under subsection (1) or (2) of this section shall not be out of time by reason that they are commenced after the time allowed by subsection (1) of section 10 of the Finance Act, 1925.
Provisions supplementary to section 74.
75.—(1) The difference referred to in paragraph (ii) of subsection (1) of section 74 of this Act is the difference between—
(a) the amount of tax payable for the relevant years of assessment by the said person (including any amount deducted at source and not repayable), and
(b) the amount which would have been the amount so payable if the return, statement, declaration or accounts as made or submitted by him had been correct.
(2) The relevant years of assessment for the purposes of subsection (1) of this section are, in relation to anything delivered, made or submitted in any year of assessment, that year, the next following year, and any preceding year of assessment; and the references in that subsection to the amount of tax payable include sur-tax, except that, in relation to anything done in connection with a partnership, they do not include any tax not chargeable in the partnership name.
(3) For the purposes of section 74 of this Act, any accounts submitted on behalf of a person shall be deemed to have been submitted by that person unless he proves that they were submitted without his consent or knowledge.
Increased penalties in the case of body of persons.
76.—(1) Where the person mentioned in section 73 of this Act is a body of persons as defined by section 237 of the Income Tax Act, 1918—
(a) the body of persons shall be liable to—
(i) in case the notice was given under or for the purposes of any of the provisions specified in the first column of the Third Schedule to this Act and the failure continues after the end of the year of assessment following that during which the notice was given—a penalty of one thousand pounds, and
(ii) in any other case—a penalty of five hundred pounds,
and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, a further penalty of fifty pounds for each day on which the failure so continues, and
(b) the secretary shall be liable to—
(i) in case the notice was given under or for the purposes of any of the provisions specified in the first column of the Third Schedule to this Act and the failure continues after the end of the year of assessment following that during which the notice was given—a separate penalty of two hundred pounds, and
(ii) in any other case—a separate penalty of one hundred pounds.
(2) Where the person mentioned in section 74 of this Act is a body of persons as defined by section 237 of the Income Tax Act, 1918—
(a) in the case of such fraud or negligence as is mentioned in subsection (1) of that section—
(i) the body of persons shall be liable to a penalty of—
(I) five hundred pounds, and
(II) the amount, or, in the case of fraud, twice the amount, of the difference specified in subsection (1) of section 75 of this Act, and
(ii) the secretary shall be liable to a separate penalty of one hundred pounds, or, in the case of fraud, two hundred pounds,
(b) in the case of any such fraud or negligence as is mentioned in subsection (2) of that section—
(i) the body of persons shall be liable to a penalty of five hundred pounds, or, in the case of fraud, one thousand pounds, and
(ii) the secretary shall be liable to a separate penalty of one hundred pounds, or, in the case of fraud, two hundred pounds.
(3) The preceding provisions of this section shall have effect subject to the proviso to subsection (4) of section 100 and the proviso to subsection (1) of section 105 of the Income Tax Act, 1918, but otherwise shall have effect notwithstanding anything contained in that Act.
Proceedings against executor or administrator.
77.—(1) Where the person who has incurred any penalty has died after the passing of this Act, any proceedings under this Act which have been or could have been commenced against him may be continued or commenced against his executor or administrator, as the case may be, and any penalty awarded in proceedings so continued or commenced shall be a debt due from and payable out of his estate.
(2) Subsection (1) of section 10 of the Finance Act, 1925, shall, in relation to proceedings commenced by virtue of subsection (1) of this section, have effect as if “not later than three years after the expiration of the year of assessment in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year and at any time not later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, the proceedings may be begun at any time before the expiration of two years next after the end of the year of assessment in which the corrective affidavit was lodged” were substituted for “within six years next after the date on which such fine or penalty was incurred”.
Penalty for assisting in making incorrect return, etc.
78.—Any person who assists in or induces the making or delivery for any purposes of income tax (including sur-tax) of any return, account, statement or declaration which he knows to be incorrect shall be liable to a penalty of five hundred pounds.
Evidence of income for purposes of Part VIII.
79.—For the purposes of this Part of this Act, any assessment which can no longer be varied by the Special Commissioners on appeal or by the order of any court shall be sufficient evidence that the income in respect of which tax is charged in the assessment arose or was received as stated therein.
Recovery of penalties.
80.—(1) Without prejudice to any other mode of recovery of a penalty under this Part of this Act, section 43 of the Finance Act, 1958, or section 23 or 59 of the Finance Act, 1959, an officer of the Revenue Commissioners, authorised by them for the purposes of this subsection, may sue in his own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum and the provisions of section 94 of the Courts of Justice Act, 1924, shall apply accordingly.
(2) If an officer who has commenced proceedings pursuant to this section, or who has continued the proceedings by virtue of this subsection, dies or otherwise ceases for any reason to be an officer authorised for the purposes of subsection (1) of this section—
(a) the right of such officer to continue the proceedings shall cease and the right to continue them shall vest in such other officer so authorised as may be nominated by the Revenue Commissioners,
(b) where such other officer is nominated under paragraph (a) of this subsection, he shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first-mentioned officer, and
(c) where an officer is so substituted, he shall give notice in writing of the substitution to the defendant.
(3) In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that a person is an officer of the Revenue Commissioners and that he has been authorised by them for the purposes of subsection (1) of this section, shall be evidence until the contrary is proved of those facts.
(4) In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that the plaintiff has ceased to be an officer of the Revenue Commissioners authorised by them for the purposes of subsection (1) of this section, that another person is an officer of the Revenue Commissioners, that such other person has been authorised by them for the purposes of subsection (1) of this section and that he has been nominated by them, in relation to the proceedings, for the purposes of subsection (2) of this section, shall be evidence until the contrary is proved of those facts.
(5) In proceedings pursuant to this section, a certificate certifying the facts referred to in subsection (3) or (4) of this section and purporting to be signed by a Revenue Commissioner may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been so signed.
(6) Subject to this section, the rules of the High Court for the time being applicable to civil proceedings shall apply to proceedings pursuant to this section.
Application of Part VIII to corporation profits tax.
81.—The provisions of the Fourth Schedule to this Act shall have effect for the purpose of making, with respect to corporation profits tax, provision corresponding to the preceding provisions of this Part of this Act.
Interpretation (Part VIII).
82.—(1) In this Part of this Act—
“assessment” includes additional assessment;
“secretary” includes such persons as are mentioned in subsection (1) of section 106 of the Income Tax Act, 1918, and subsection (1) of section 55 of the Finance Act, 1920, and, in relation to the duty under subsection (2) of the said section 55 of giving notice of winding up, shall be construed as referring to the liquidator;
and references to this Part of this Act include references to the Fourth Schedule to this Act.
(2) For the purposes of this Part of this Act, a person shall be deemed not to have failed to do anything required to be done within a limited time if he did it within such further time, if any, as the Commissioners or officer concerned may have allowed; and where a person had a reasonable excuse for not doing anything required to be done, he shall be deemed not to have failed to do it if he did it without unreasonable delay after the excuse had ceased.
PART IX.
Taxation of Rents and certain other Payments: Income Tax and Sur-Tax.
Interpretation (Part IX).
83.—(1) In this Part of this Act, save where the context otherwise requires—
“easement” includes any right, privilege or benefit in, over or derived from premises;
“lease” includes an agreement for a lease and any tenancy, but does not include a mortgage, and “lessee” and “lessor” shall be construed accordingly, and “lessee” and “lessor” include, respectively, the successors in title of a lessee or a lessor;
“long lease” means a lease granted for a term exceeding fifty years;
“premises” means any lands, tenements or hereditaments in the State;
“premium” includes any like sum, whether payable to the immediate or a superior lessor;
“rent” includes anything in the nature of rent and 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;
“short lease” means a lease granted for a term not exceeding fifty years;
“unit of valuation” means any lands, tenements or hereditaments valued under the Valuation Acts as a unit.
(2) In ascertaining, for the purposes of the definitions of “long lease” and “short lease” contained in the foregoing subsection, the duration of a lease, the following provisions shall have effect :
(a) where the terms of the lease include provision for the determination thereof by notice given either by the lessor or by the lessee, the lease shall not be treated as granted for a term longer than one ending at the earliest date on which it could be determined by notice;
(b) where any of the terms of the lease (whether relating to forfeiture or to any other matter) or any other circumstance render it unlikely that the lease will continue beyond a date falling before the expiration of the term of the lease, the lease shall not be treated as having been granted for a term longer than one ending on that date.
(3) Where the estate or interest of any lessor of any premises is the subject of a mortgage and either the mortgagee is in possession or the rents and profits are being received by a receiver appointed by or on the application of the mortgagee, that estate or interest shall be deemed, for the purposes of this Part of this Act, to be vested in the mortgagee, and references to a lessor shall be construed accordingly; but the amount of the liability to tax of any such mortgagee shall be computed as if the mortgagor was still in possession or, as the case may be, no receiver had been appointed, and as if it were the amount of the liability of the mortgagor that was being computed.
Taxation of rents under short leases.
84.—(1) The profits or gains arising from any rent in respect of any premises under a short lease shall, to the extent provided for by this Part of this Act, be deemed, for all the purposes of the Income Tax Acts, to be annual profits or gains within Schedule D and the lessor shall be chargeable in respect thereof under Case VI of that Schedule.
(2) Notwithstanding anything in Rule 2 of the Rules applicable to the said Case VI, income tax in respect of profits or gains chargeable by virtue of this section shall in all cases be computed on the full amount of the profits or gains of the year of assessment.
(3) Subject to the subsequent provisions of this Part of this Act, the amount of the profits or gains to be charged under this section shall be arrived at by making from any rent to which the lessor becomes entitled in the year of assessment the deductions authorised by the next following subsection.
(4) The deductions authorised by this subsection are deductions by reference to any or all of the following matters:
(a) the amount, if any, on which the lessor is liable to pay, by deduction or otherwise, income tax under Schedule A for the year of assessment in respect of the premises;
(b) the excess, if any, of the amount of any rent payable by the lessor in respect of the premises, or in respect of a portion thereof, under a short lease over the amount referred to in the immediately preceding paragraph or, as the case may be, the portion of the latter amount which is referable to the portion of the premises in respect of which the rent is payable by the lessor;
(c) any sums borne by the lessor, in accordance with the conditions of the lease, in respect of county rate, municipal rate or other rate, whether such sums are by law charged upon him or upon the lessee;
(d) the cost to the lessor of any services rendered or goods provided by him, otherwise than by way of maintenance or repairs, being services or goods which he is legally bound under the lease to render or provide but in respect of which he receives no separate consideration;
(e) the cost of maintenance, repairs, insurance and management of the premises in so far as such cost is, by reason of obligations imposed by the lease, borne by the lessor,
and the amount of the deduction to be made by reference to each of the foregoing matters shall be the amount which would fall to be so made in computing profits or gains under the provisions applicable to Case I of Schedule D if it were enacted that the receipt of rent under a short lease should be deemed to be a trade carried on during the currency of the lease by the lessor for the time being and that the premises comprised in the lease should be deemed to be occupied for the purposes of that trade.
For the purposes 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 short lease granted by him.
(5) Where a lessor is entitled to rent in respect of premises (hereafter in this subsection referred to as the said premises) under a short lease and—
(a) the said premises do not comprise the whole of a unit of valuation or the whole of two or more such units, or
(b) a rent is payable by the lessor under a short lease in respect of premises which comprise the whole or a part of the said premises and other premises,
the inspector of taxes shall make, according to the best of his knowledge and judgment, any appropriate apportionment of rateable valuation or of rent payable by the lessor in determining the amount of any deduction under paragraph (a), (b) or (c) of the immediately preceding subsection.
(6) An apportionment made under subsection (5) of this section may be amended by the Special Commissioners, or by the Circuit Judge, on the hearing, or the re-hearing, of an appeal against an assessment made on the basis of such apportionment; but, on the hearing, or the re-hearing, of any such appeal, a certificate of the Commissioner of Valuation, tendered by either party to the appeal and certifying, as regards premises valued under the Valuation Acts as a unit, the amount of the rateable valuation of the premises attributable to any part of the premises, shall be conclusive as to the amount so attributable.
Additional deductions in certain cases.
85.—(1) In this section—
“excepted profits or gains” means profits or gains arising from rent under a short lease in respect of premises which comprise the whole of what was, on the 6th day of April, 1963, a unit of valuation where, for the year of assessment, all the following conditions are satisfied, that is to say:
(a) the premises are premises to which subsection (2) of this section applies;
(b) the lease 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 paragraph (c) of subsection (4) of section 84 of this Act in arriving at the amount of the profits or gains for the purpose of assessment under Case VI of Schedule D, the said rent reduced by the deduction allowable as aforesaid, does not exceed fifty-two pounds per annum;
“profit rent” means, in relation to any premises in respect of which a lessor is, in a year of assessment, entitled to rent under a short lease, the amount (hereafter in this definition referred to as the assessable amount) on which, but for the provisions of the following subsections of this section, the lessor would have been chargeable for the year of assessment under Case VI of Schedule D, in respect of profits or gains arising from the said rent, increased by any deduction allowed under paragraph (a) of subsection (4) of section 84 of this Act in arriving at the assessable amount and reduced by the amount, if any, by which any deduction allowed under paragraph (b) of the said subsection (4) in arriving at the assessable amount falls short of the deduction which would have been so allowable if—
(i) no deduction had been allowable under the said paragraph (a), and
(ii) the said paragraph (b) and subsection (5) of the said section 84 applied to any payment to which section 94 of this Act applies as they apply to any rent payable under a short lease.
(2) (a) This subsection applies to any premises which is shown to the satisfaction of the Revenue Commissioners (or, on appeal, to the satisfaction of the Special Commissioners) to be in the year of assessment a controlled dwelling within the meaning of the Rent Restrictions Act, 1960.
(b) Where for any year of assessment a person is chargeable under Case VI of Schedule D in respect of profits or gains arising from any rent in respect of any premises to which this subsection applies under a short lease, the amount on which he would, apart from this subsection, be so chargeable 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 two hundred pounds.
(3) (a) This subsection applies to any premises which, in the year of assessment—
(i) is not a premises to which the immediately preceding subsection applies, and
(ii) is not occupied for the purposes of any trade, profession or vocation.
For the purposes of this paragraph premises shall not be deemed to be occupied for the purposes of a trade, profession or vocation where the premises are mainly occupied for residential purposes and no part thereof is occupied for the purposes of a trade but a part thereof is occupied for the purposes of a profession or vocation.
(b) Where, for any of the years of assessment 1963-64, 1964-65 and 1965-66, a person is chargeable under Case VI of Schedule D in respect of profits or gains arising from any rent in respect of any premises to which this subsection applies under a short lease, the amount on which he would, apart from this subsection, be so chargeable shall be reduced by an amount equal to one-fifth of the profit rent:
Provided that, for any year of assessment, the aggregate of all amounts by which profits or gains arising to any person are reduced by virtue of this paragraph shall not exceed one hundred pounds.
(4) Where in any year of assessment both subsection (2) and subsection (3) of this section have effect in relation to profits or gains arising to any person, the aggregate of all amounts by which such profits or gains, other than excepted profits or gains, are reduced, whether by virtue of the said subsection (2) or by virtue of the said subsection (3), shall not exceed two hundred pounds.
(5) Each of the references, in the provisos to paragraph (b) of subsection (2) and paragraph (b) of subsection (3) and in subsection (4) of this section, to profits or gains arising to any person shall be deemed to include, in the case of an individual, references to profits or gains arising to the wife or husband of the individual.
In this and the following subsection “wife” means a married woman who under subsection (1) of section 12 of the Finance Act, 1958, is to be treated as living with her husband, and “husband” has a corresponding meaning.
(6) (a) Where in any year of assessment profits or gains arise to both a husband and a wife from rents in respect of premises to which either subsection (2) or subsection (3) of this section 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 provisos to paragraph (b) of subsection (2) and to paragraph (b) of subsection (3) and subsection (4) (hereafter in this subsection referred to as the limiting provisions) had been omitted from this section, exceeds what, in consequence of the operation of any one or more of the limiting provisions is the aggregate (hereafter 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 provisions, the profits or gains arising to that spouse would have fallen to be reduced bears to the gross aggregate.
(b) The foregoing paragraph shall not apply where, in a year of assessment, profits or gains arise to one only of the spouses from rent in respect of premises to which subsection (3) of this section applies and subsection (4) thereof does not operate.
(c) Any reference in this subsection to profits or gains does not include a reference to excepted profits or gains.
Treatment of premiums, etc., as rent.
86.—(1) Where the payment of any premium is required under a lease, or otherwise under the terms subject to which a lease is granted, and the lease is a short lease, the lessor shall be treated for the purposes of section 84 of this Act as becoming entitled, when the lease is granted, to an amount by way of rent (in addition to any actual rent) equal to the amount of the premium reduced by one-fiftieth of that amount for each complete period of twelve months, other than the first, comprised in the term of the lease.
(2) Where the terms subject to which a lease of any premises is granted impose on the lessee an obligation to carry out any work on the premises, the lease shall be deemed for the purposes of this section to have required the payment of a premium to the lessor (in addition to any other premium) of an amount equal to the amount by which the value of the lessor's estate or interest, immediately after the commencement of the lease, falls short of what its then value would have been if the work had been carried out, but otherwise than at the expense of the lessee, and the rent were increased accordingly:
Provided that this subsection shall not apply in so far as the obligation requires the carrying out of work payment for which would, if the lessor and not the lessee were obliged to carry it out, be deductible from the rent under subsection (4) of section 84 of this Act.
(3) Where a payment such as is mentioned in subsection (1) of this section is due to a person other than the lessor, the said subsection (1) shall not apply in relation to that payment, but any amount which would have fallen to be treated as rent if the payment had been due to the lessor shall be treated as an annual profit or gain of that other person and chargeable to tax under Case VI of Schedule D.
(4) (a) If an amount of premium by reference to which a person is chargeable to tax by virtue of subsection (1) or subsection (3) of this section is payable by instalments, the following provisions shall, where this subsection applies, have effect in lieu of the said subsection (1) or, as as the case may be, the said subsection (3):
(i) each such instalment payable to the lessor for the time being shall be treated for the purposes of section 84 of this Act as if it were rent payable under the lease, and
(ii) each such instalment payable to a person who is not a lessor shall be treated as an annual profit or gain of that person and chargeable to tax under Case VI of Schedule D.
(b) This subsection applies where the person chargeable by virtue of subsection (1) or subsection (3) of this section by notice in writing, given to the inspector of taxes before the expiration of the year of assessment following that in which he becomes entitled to the first instalment of premium, elects that it shall apply and where such notice of election is given all such additional assessments, alterations of assessments and repayments of tax shall be made as may be necessary.
(5) For the purposes of this section any sum, other than rent, paid on or in connection with the granting of a lease shall be presumed to have been paid by way of premium except in so far as other sufficient consideration for the payment is shown to have been given.
(6) Where the duration of a lease falls to be ascertained for the purposes of this section after a date on which the lease has for any reason come to an end, the duration shall, notwithstanding anything in subsection (2) of section 83 of this Act, be taken to have extended from its commencement to that date; and where the duration falls to be ascertained for the said purposes at a time when the lease is subsisting, the provisions of the said subsection (2) shall be applied in accordance with the circumstances obtaining at that time.
Exclusion of certain lettings.
87.—Neither section 84 nor section 90 of this Act shall have effect in relation to a case in which the rent reserved under a lease (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) is insufficient, taking one year with another, to defray the cost to the lessor of fulfilling his obligations under the lease and of meeting any expense of maintenance, repairs, insurance and management of the premises subject to the lease which fall to be borne by him, and for this purpose the lessor shall be deemed to bear annually an expense of management (in addition to any actual expense) equal to the amount on which he is liable to bear tax under Schedule A in respect of the premises.
Taxation of certain payments in respect of easements.
88.—Where, in any year of assessment, any person is entitled to any payment, other than a payment to which section 94 of this Act applies, in respect of any easement in relation to any premises, not being premises of the whole of which he is, throughout the period in respect of which the payment is due, the sole occupier for the purposes of Schedule A, the payment shall be treated for the purposes of section 84 of this Act as if it were rent payable in respect of premises under a short lease, and the provisions of that section shall with the necessary adaptations apply accordingly.
Provisions as to assessment.
89.—(1) Where for any year of assessment profits or gains chargeable to tax under Case VI of Schedule D by virtue of the foregoing provisions of this Part of this Act arise to any person from two or more sources, the several amounts of profits or gains so chargeable may be assessed in one assessment.
(2) Where an assessment, in respect of profits or gains chargeable as aforesaid for any year of assessment, is made in that year, whether pursuant to the immediately preceding subsection or otherwise—
(a) it shall be made on the basis that all sources of profits or gains and all facts relevant to the computation of profits or gains are the same as for the last preceding year of assessment, and
(b) tax shall be leviable accordingly, but any necessary adjustments shall be made after the end of the year, whether by way of additional assessment, repayment of tax or otherwise, to secure that tax is charged on the profits or gains of the year of assessment.
(3) For the purposes of paragraph (a) of the foregoing subsection, any amounts which but for section 86 of this Act would not be taken into account in the computation of profits or gains shall be disregarded.
Relief in respect of losses.
90.—Where for any year of assessment the aggregate amount of the deductions authorised, in relation to any short lease, by subsection (4) of section 84 of this Act exceeds the amount of rent to which the lessor becomes entitled in the year, the excess shall be deemed to be such a loss as is mentioned in section 2 of the Finance Act, 1945, and the provisions of that section shall apply accordingly.
Relief for amount not received.
91.—(1) Where on a claim in that behalf a lessor proves that he has not received an amount which he was entitled to receive in relation to a short lease 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 lessor shall be treated for the purposes of this Part of this Act as if he had not been entitled to receive the said amount and his liability to tax for the year of assessment in which he became entitled to receive the said amount and for any subsequent year shall be adjusted, by repayment or otherwise, as the circumstances of the case may require; but if all or any of the said amount is subsequently received, the lessor's liability to tax for all relevant years of assessment shall be appropriately re-adjusted by additional assessment or otherwise.
(2) Any claim to repayment under this section shall be made to, and determined by, the inspector of taxes; but any person aggrieved by any determination of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after notification to him of the determination, appeal to the Special Commissioners.
(3) The Special Commissioners shall hear and determine an appeal to them under subsection (2) of this section as if it were an appeal against an assessment to income tax, and the provisions of the Income Tax Acts relating to the re-hearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.
Deduction by reference to premium paid in the computation of profits for purposes of Cases I and II of Schedule D.
92.—Where—
(a) in any period (hereafter in this section referred to as the said period) a person carrying on a trade, profession or vocation is the lessee of premises wholly or partly occupied by him for the purposes thereof, and
(b) any amount has become chargeable to tax under subsection (1), (2) or (3) of section 86 of this Act, or would have become so chargeable but for subsection (4) of that section, in respect of a premium paid, or deemed to have been paid, to the lessor (whether the lessee concerned was the person carrying on the trade, profession or vocation or his predecessor in title),
the computation, for the purpose of assessment under Case I or Case II of Schedule D, of the profits or gains of the trade, profession or vocation for the said period shall be made as if the person by whom it is carried on had paid in respect of the premises an amount of rent (in addition to any rent actually paid) equal to the amount chargeable as aforesaid (or where the said person is lessee under the lease for a part only of the said period, a proportionate part of that amount) multiplied by the fraction of which the numerator is the number of days in the said period and the denominator is the number of days in the duration of the lease as determined for the purposes of the relevant subsection of the said section 86.
Deductions by reference to premiums paid in computation of profits for purposes of Part IX.
93.—(1) Where any amount has become chargeable under subsection (1), (2) or (3) of section 86 of this Act, or would have become so chargeable but for subsection (4) of that section, in respect of a premium paid or deemed to have been paid under the terms subject to which a lease is granted, then, subject to the provisions of the following subsections of this section, the lessee, whether or not he is the original lessee, shall be deemed for the purposes of subsection (4) of section 84 of this Act to have paid by way of rent under the lease (in addition to any rent actually paid) in each year of assessment during which he is the lessee a payment which bears to the said amount (hereafter in this section referred to as the amount chargeable on the superior lease) the same proportion as the length of the period within that year during which he was the lessee bears to the length of the term of the lease.
(2) Where—
(a) any amount has, or would have, become chargeable as mentioned in the immediately preceding subsection, and
(b) the lessee would, apart from this subsection, have been chargeable to tax under the said section 86 on any amount in respect of premium paid, or deemed to have been paid, to him on a sub-lease of all or any part of the premises comprised in the lease, with or without other premises,
the amount on which he is so chargeable shall, where no claim is made by him under subsection (4) of the said section 86, be the excess (if any) of the amount on which he would have been chargeable as aforesaid over the appropriate fraction of the amount chargeable on the superior lease, or, if the premises comprised in the lease and sub-lease respectively are not co-extensive, the appropriate fraction of that amount proportionately adjusted.
(3) Where subsection (2) of this section has effect, subsection (1) shall apply for the year of assessment for which the lessee would have been chargeable as aforesaid and subsequent years only if the said appropriate fraction exceeds the amount on which the lessee would have been so chargeable, and shall then apply as if the amount chargeable on the superior lease had been equal to the excess:
Provided that where part only of the premises comprised in the lease is comprised in the sub-lease, the said subsection (1) and this subsection shall be applied separately in relation to that part of the premises and to the remainder of those premises, but as if for any reference to the amount chargeable on the superior lease there were substituted a reference to that amount proportionately adjusted.
(4) For the purposes of this section the appropriate fraction of the amount chargeable on the superior lease is the sum which bears to that amount the same proportion as the term of the sub-lease bears to the term of the lease.
(5) Any proportionate adjustment referred to in this section shall be made by the inspector of taxes according to the best of his knowledge and judgment, and any such adjustment so made may be amended by the Special Commissioners, or by the Circuit Judge, on the hearing, or the re-hearing, of an appeal against an assessment made on the basis of the adjustment.
Taxation of rents under long leases and certain other payments.
94.—(1) This section applies to the following payments:
(a) any rent payable in respect of any premises the property in which is not separately assessed and charged under Schedule A, or in respect of any easement, where the premises or easement is used, occupied or enjoyed in connection with any of the concerns the profits of which are chargeable to tax under Case I of Schedule D by virtue of section 8 of the Finance Act, 1929,
(b) any rent payable in respect of any premises, other than premises used, occupied or enjoyed as aforesaid, under a long lease, and
(c) any yearly interest, annuity, rentcharge, fee farm rent or other annual payment reserved in respect of, or charged on or issuing out of, any premises, not being a rent payable under a lease or in respect of premises used, occupied or enjoyed as mentioned in paragraph (a) of this subsection or such a rentcharge as is mentioned in Rule 6 of No. VIII of Schedule A,
being a payment falling due on or after the 6th day of April, 1963.
In paragraph (a) of this subsection 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) Neither Rule 1 nor Rule 4 of No. VIII of Schedule A shall have effect in relation to any payment to which this section applies.
(3) 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 VI of that Schedule, and
(b) be treated, for the purposes of paragraph (m) of Rule 3 of the Rules applicable to Cases I and II of Schedule D and of Rules 19 and 21 of the General Rules, 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 paragraph (a) of subsection (1) of this section is rendered in produce of the concern, this subsection shall have effect as if paragraph (b) of this subsection were omitted; and the value of the produce so rendered shall be taken to be the amount of profits or income arising therefrom.
(4) (a) A deduction from a payment to which this section applies, made on account of income tax at any time after the 5th day of April, 1963, and before the passing of this Act, which would have been a legal deduction if the foregoing provisions of this section had been in force at that time, shall be deemed for all purposes to have been a legal deduction to which all the provisions of Rule 19 or Rule 21 of the General Rules, as the case may be, were applicable.
(b) Subsection (2) of section 211 of the Income Tax Act, 1918, shall have effect as if this section had come into operation on the 6th day of April, 1963, and “other annual payment”, in both places where occurring in that subsection, shall be construed as including a reference to any payment to which this section applies not being a payment of rent, interest or annuity.
Returns, etc., for purposes of Part IX.
95.—For the purpose of obtaining particulars of profits or gains chargeable to tax under Case VI of Schedule D by virtue of this Part of this Act, the inspector of taxes may by notice in writing require—
(a) any lessor, or former lessor, of premises to give, within the time limited by the notice, such information as may be specified in the notice as to the provisions of the lease and the terms subject to which the lease was granted and as to payments made to or by him in relation to the premises;
(b) any lessee, occupier, or former lessee or occupier of premises (including any person having, or having had, the use of premises) to give such information as may be specified in the notice as to the terms applying to the lease, occupation or use of the premises, and where any of those terms are established by any written instrument, to produce the instrument to the inspector of taxes for inspection;
(c) any lessee or former lessee of premises to give such information as may be specified in the notice as to any consideration given for the grant to him of the lease;
(d) any person who as agent manages premises or is in receipt of rent or other payments arising from premises to furnish the inspector of taxes with such particulars relating to payments arising therefrom as may be specified in the notice.
Cesser, etc.
96.—(1) Section 6 of the Finance Act, 1932, and the Rule added to the Rules applicable to Case III of Schedule D by that section shall not have effect for the year 1963-64 or any subsequent year of assessment.
(2) Notwithstanding anything in this Part of this Act, section 37 of the Income Tax Act, 1918, shall be construed and have effect as if any tax chargeable under Schedule D by virtue of the provisions of this Part of this Act were chargeable under Schedule A.
(3) Where for any year of assessment a deduction may be made under subsection (4) of section 84 of this Act in respect of the cost of maintenance, repairs, insurance or management of any premises, no relief from income tax under Schedule A in respect of the premises shall be allowed under Rule 8 of No. V of that Schedule.
PART X.
Miscellaneous.
Capital Services Redemption Account.
97.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1962 amending section” means section 19 of the Finance Act, 1962;
“the thirteenth 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 1962 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1964, have effect with the substitution of “£1,309,854” for “£1,334,935”.
(3) Subsection (6) of the 1962 amending section shall have effect with the substitution of “£830,974” for “£863,530”.
(4) A sum of £1,431,786 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, 1964.
(5) The thirteenth 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 thirteenth additional annuity, not exceeding £926,179 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the thirteenth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Exemption from income tax and corporation profits tax of profits of lotteries.
98.—(1) This section applies to any lottery to which a licence under Part IV of the Gaming and Lotteries Act, 1956, applies and shall be deemed to come into force and shall take effect as on and from the 1st day of March, 1956.
(2) (a) Exemption shall be granted from corporation profits tax and, subject to the next paragraph, from income tax in respect of profits from any lottery to which this section applies.
(b) In relation to income tax the profits from a lottery for the year 1963-64 or a previous year of assessment shall, for the purposes of this section, be taken to be the full amount thereof on which the person by whom it was carried on would, but for this section, have been chargeable to tax for that year under Schedule D reduced by—
(i) a sum equal to the aggregate of all payments made in that year from which, if the profits had been chargeable as aforesaid, tax would have been deductible under Rule 19 of the General Rules on the ground that they were payments made out of those profits, and
(ii) where the lottery was carried on by a body of persons, a sum equal to so much of the profits which would have been chargeable as aforesaid as was, before the passing of this Act, applied in payment of dividends.
(c) All such discharges of assessments, amendments of assessments and repayments of tax shall be made in relation to the year 1963-64 and previous years of assessment as may be appropriate having regard to the foregoing paragraphs of this subsection.
(3) Nothing in this section shall render improper any deduction of income tax made before the passing of this Act which would have been a proper deduction if this section had not been enacted.
Partial cesser of section 38 (2) of Finance Act, 1924.
99.—Subsection (2) of section 38 of the Finance Act, 1924, shall cease to have effect in so far as it provides that moneys due or payable to or for the benefit of the Central Fund are to be paid in priority to other debts.
Form of execution order in certain Revenue cases.
100.—(1) This section applies to any proceedings instituted in the High Court or the Circuit Court for the recovery of any tax or duty under the care and management of the Revenue Commissioners, or for any fine, penalty or forfeiture in connection with any such tax or duty or incurred under or imposed by any Act relating to customs or excise.
(2) Notwithstanding anything to the contrary provided by or under any enactment or by any rule of court—
(a) where judgment against the defendant for any amount is given by the High Court in proceedings to which this section applies, the form of execution order to be issued in relation to the amount shall be in the form set out in Part I of the Fifth Schedule to this Act, and the sum recoverable for the costs of the execution order shall be the sum of £1 10s. 0d.,
(b) where such judgment is given by the Circuit Court, the form of execution order to be so issued shall be in the form set out in Part II of the Fifth Schedule to this Act, and the sum recoverable for the costs of the execution order shall be the sum of 16s. 6d.
Levying of fees and expenses under certain certificates.
101.—(1) In this section—
“section 7 certificate” means a certificate issued under section 7 of the Finance Act, 1923, or that section as extended by section 55 of the Finance Act, 1958;
“execution order” means an execution order within the meaning of the Enforcement of Court Orders Act, 1926.
(2) A county registrar or sheriff executing a section 7 certificate shall be entitled—
(a) if the sum certified in the certificate to be in default exceeds six hundred pounds, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales appointed by the Minister for Justice under paragraph (a) of subsection (1) of section 14 of the Enforcement of Court Orders Act, 1926, and for the time being in force, as he would be entitled so to charge or add and to levy if the certificate were an execution order of the High Court,
(b) if the sum certified in the certificate to be in default exceeds fifty pounds but does not exceed six hundred pounds, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the said scales, as he would be entitled so to charge or add and to levy if the certificate were an execution order of the Circuit Court, and
(c) if the sum certified in the certificate to be in default does not exceed fifty pounds, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the said scales, as he would be entitled so to charge or add and to levy if the certificate were an execution order of the District Court.
(3) (a) The foregoing subsections of this section shall have and be deemed always to have had effect as on and from the 1st day of October, 1926, and accordingly no section 7 certificate issued during the period which began on that day and ended on the passing of this Act shall be or ever have been made void or in any way prejudiced by the addition to the sum thereby certified to be in default of any fees or expenses which might lawfully have been so added if those subsections had been in force during that period, and no levy during that period of any such fees or expenses so added which would have been a lawful levy if those subsections had been in force during that period shall be or ever have been unlawful.
(b) For the purposes of this subsection, the reference in subsection (2) of this section to a sheriff shall be construed as including a reference to an undersheriff and, in relation to section 7 certificates issued before the 8th day of December, 1953, the references therein to six hundred pounds shall be construed as references to three hundred pounds and the references therein to fifty pounds shall be construed as references to twenty-five pounds.
(4) No section 7 certificate issued before the 1st day of October, 1926, shall be or ever have been made void or in any way prejudiced by the addition to the sum thereby certified to be in default of any fees which might lawfully have been so added if the certificate had been an execution order, and no levy before the passing of this Act of any such fees so added which would have been a lawful levy if the section 7 certificate had been an execution order shall be or ever have been unlawful.
Amendment of section 14 of Finance Act, 1962.
102.—Subsection (5) of section 14 of the Finance Act, 1962, is hereby amended by the insertion of “and the provisions of every rule of court so relating” before “shall apply”.
Amendment of temporary provisions relating to Road Fund.
103.—(1) Section 1 of the Road Fund (Grants and Advances) (Temporary Provisions) Act, 1959, is hereby amended by the substitution of “four” for “five”.
(2) Section 1 of the Road Fund (Grants) (Temporary Provisions) Act, 1962, is hereby amended by the substitution of “five” for “three” in subsection (1) and by the substitution of “nine” for “seven” in subsection (2).
Repeals.
104.—(1) (a) Each enactment specified in column (2) of Part I of the Sixth 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 January, 1963.
(2) (a) Each enactment specified in column (2) of Part II of the Sixth 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, 1963.
(3) Each enactment specified in column (2) of Part III of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(4) (a) The enactment specified in column (2) of Part IV of the Sixth 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 August, 1963, or the date of the passing of this Act, whichever is the later.
(5) (a) Each enactment specified in column (2) of Part V of the Sixth 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 6th day of April, 1964.
(6) (a) The enactment specified in column (2) of Part VI of the Sixth 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 6th day of April, 1965.
Care and management of taxes and duties.
105.—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.
106.—(1) This Act may be cited as the Finance Act, 1963.
(2) Parts I and IX and (so far as relating to income tax) Parts VII and VIII and section 98 of this Act shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
(4) Part IV of and the Fourth Schedule to this Act and (so far as relating to corporation profits tax) Parts VII and VIII and section 98 of this Act shall be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part.
(5) Part V of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(6) Parts I and IX of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force and shall take effect as on and from the 6th day of April, 1963.
(7) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.
FIRST SCHEDULE.
Exempted Activities (Turnover Tax).
Sections 46, 48, 52.
Sales of goods for delivery abroad.
Sales by farmers and fishermen of their own produce otherwise than in connection with the carrying on of the business of a shop or similar retail business.
Sales of live animals otherwise than in connection with the carrying on of the business of a shop or similar retail business.
Sales (subject to such limitations, if any, as may be specified by regulations under section 52 of this Act) of earth, stone, gravel, sand and cement.
Sales (subject to such limitations, if any, as may be specified by regulations under section 52 of this Act) of seeds, fertilisers, animal feeding-stuffs and other materials and substances of a kind used in large quantities by farmers and fishermen for the purposes of their occupation (other than hydrocarbon oils for domestic use or road transport).
Sales (subject to such limitations, if any, as may be specified by regulations under section 52 of this Act) of plant, machinery and equipment in general use by farmers and fishermen (other than motor vehicles designed for the conveyance of persons by road).
Sales (subject to such limitations, if any, as may be specified by regulations under section 52 of this Act) of hydrocarbon oils other than hydrocarbon oils for domestic use or for road transport.
Provision of banking and insurance services.
Provision of services given in return for wages and salaries within the scope of Schedule E of the Income Tax Act, 1918.
Provision of services provided for agricultural, industrial or commercial purposes other than services provided in the course of carrying on a business which consists in whole or in part of selling goods by retail.
Provision of services of a professional or educational nature other than services provided in the course of carrying on a business which consists in whole or in part of selling goods by retail.
Provision of services provided by the State and by local authorities.
Provision of services provided by hospitals, nursing homes and similar establishments.
Building, and the installation of heating, lighting, plumbing and sanitary fixtures and fittings, and the repairing, painting and decorating of buildings and of fixtures attached thereto.
Provision of transport.
Letting of houses and accommodation and provision of board and lodging otherwise than by the proprietors of hotels.
Money-lending otherwise than in connection with hire-purchase or credit-sale transactions.
Advertising.
SECOND SCHEDULE.
Descriptions of Goods (Turnover Tax).
Sections 50, 51, 64.
Food and drink.
Tobacco.
Furniture and furnishings other than office furniture and equipment.
Pottery, glassware, cutlery and cooking utensils.
Domestic kitchen equipment.
Clocks and watches.
Articles for personal use or adornment.
Motor vehicles designed for the conveyance of persons by road.
Sports goods.
Musical instruments.
Radio and television sets and gramophones.
Gramophone records.
Hydrocarbon oils for domestic use or for road transport.
THIRD SCHEDULE.
Provisions Referred to in Sections 73, 74 and 76 of this Act.
Sections 73, 74, 76.
Column 1 | Column 2 | Column 3 |
Income Tax Act, 1918 Subsection (2) of section 7 Subsection (3) of section 7 Section 8 Section 100 Section 101 Rule 10 of the Rules applicable to Cases I and II of Schedule D Rule 17 of the General Rules Subsection (5) of section 9 Subsection (1) of section 13 | Income Tax Act, 1918 Section 102 Section 103 Section 104 Section 105 Section 139 Finance Act, 1922 Section 22 Paragraph 4 of First Schedule Paragraph 11 of First Schedule Finance Act, 1938 Subsection (2) of section 6 Subsection (4) of section 14 Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956 Finance Act, 1968 Paragraph (b) of subsection (1) of section 39 Finance (Miscellaneous Provisions) Act, 1958 Section 6 This Act | Income Tax Act, 1918 Rule 1 of the Rules under the heading commencing with the words “Rules as to interest, & c., with the payment” in the Rules applicable to Schedule C Paragraph (2) of Rule 21 of the General Rules Paragraph (a) of subsection (1) of section 39 |
FOURTH SCHEDULE.
Application of Part VIII to Corporation Profits Tax.
1. (1) Where the secretary of a company fails to comply with any of the provisions of subsections (1) and (2) of section 55 of the Finance Act, 1920—
(a) the company shall be liable to a penalty of five hundred pounds, except in the case mentioned in paragraph 2 of this Schedule and, if, in relation to subsection (1) of the said section, the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of fifty pounds for each day on which the failure so continues, and
(b) the secretary shall be liable to a separate penalty of one hundred pounds.
(2) If any person contravenes the provisions of subsection (3) of section 56 of the Finance Act, 1920, he shall be liable to a penalty of five hundred pounds.
2. Where any such failure as is mentioned in subparagraph (1) of paragraph 1 of this Schedule is in relation to subsection (1) of section 55 of the Finance Act, 1920, and continues after the expiration of one year from the service of the notice by which the requirement was made, the first of the penalties mentioned in the said subparagraph for which the company is liable shall be one thousand pounds, while the secretary shall be liable to a penalty of two hundred pounds.
3. (1) Where the secretary of a company fraudulently or negligently delivers any incorrect return or particulars under the provisions of subsection (1) of section 55 of the Finance Act, 1920, or makes any incorrect statement or declaration in connection with any application for relief under any of the enactments relating to corporation profits tax, the company shall be liable to a penalty of—
(a) five hundred pounds, and
(b) the amount, or, in the case of fraud, twice the amount, of the difference specified in paragraph 4 of this Schedule
and the secretary shall be liable to a separate penalty of one hundred pounds, or, in the case of fraud, of two hundred pounds.
(2) Where any such return, particulars, statement or declaration was or were delivered or made by the secretary of a company neither fraudulently nor negligently and it comes to his notice that it or they was or were incorrect, then, unless the error is remedied without unreasonable delay, the return, particulars, statement or declaration shall be treated for the purposes of this paragraph as having been negligently delivered or made by him.
4. The difference referred to in paragraph 3 of this Schedule is the difference between—
(a) the total amount of tax chargeable in assessments for any accounting period which is or includes the period or any part of the period to which the return, particulars, statement or declaration relates or relate; and
(b) the amount which would have been the amount so chargeable if the return, particulars, statement or declaration as delivered or made had been correct.
5. A person who assists in or induces the making or delivery for any purposes of corporation profits tax of any return, account, statement or declaration which he knows to be incorrect shall be liable to a penalty of five hundred pounds.
6. (1) Subject to subparagraph (2) of this paragraph proceedings for the recovery of any penalty under this Schedule may be commenced at any time within six years next after the date on which it was incurred.
(2) Any proceedings for the recovery of any penalty under subparagraph (1) of paragraph 3 of this Schedule shall not be out of time by reason that they are commenced after the time allowed by the preceding subparagraph of this paragraph.
7. For the purposes of this Schedule, any assessment which can no longer be varied by the Special Commissioners on appeal or by the order of any court shall be sufficient evidence that the profits in respect of which tax is charged in the assessments arose as stated therein.
8. Subsection (4) of section 55 of the Finance Act, 1920, is hereby amended by the substitution of “to a fine of” for “on summary conviction to a fine not exceeding”.
9. (1) Without prejudice to any other mode of recovery of a penalty under this Schedule or subsection (4) of section 55 of the Finance Act, 1920, an officer of the Revenue Commissioners, authorised by them for the purposes of this subparagraph, may sue in his own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum, and the provisions of section 94 of the Courts of Justice Act, 1924, shall apply accordingly.
(2) If an officer who has commenced proceedings pursuant to this paragraph, or who has continued the proceedings by virtue of this subparagraph, dies or otherwise ceases for any reason to be an officer authorised for the purposes of subparagraph (1) of this paragraph—
(a) the right of such officer to continue the proceedings shall cease and the right to continue them shall vest in such other officer so authorised as may be nominated by the Revenue Commissioners,
(b) where such other officer is nominated under clause (a) of this subparagraph, he shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first-mentioned officer, and
(c) where an officer is so substituted, he shall give notice in writing of the substitution to the defendant.
(3) In proceedings pursuant to this paragraph a certificate, signed by a Revenue Commissioner certifying the following facts, namely, that a person is an officer of the Revenue Commissioners and that he has been authorised by them for the purposes of subparagraph (1) of this paragraph, shall be evidence until the contrary is proved of those facts.
(4) In proceedings pursuant to this paragraph, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that the plaintiff has ceased to be an officer of the Revenue Commissioners authorised by them for the purposes of subparagraph (1) of this paragraph, that another person is an officer of the Revenue Commissioners, that such other person has been authorised by them for the purposes of subparagraph (1) of this paragraph and that he has been nominated by them, in relation to the proceedings, for the purposes of subparagraph (2) of this paragraph, shall be evidence until the contrary is proved of those facts.
(5) In proceedings pursuant to this paragraph, a certificate certifying the facts referred to in subparagraph (3) or (4) of this paragraph and purporting to be signed by a Revenue Commissioner may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been so signed.
(6) In proceedings under this paragraph for recovery of a penalty referred to in subparagraph (1) of paragraph 1 or paragraph 2 of this Schedule—
(a) a certificate signed by an officer of the Revenue Commissioners which certifies that he has examined the relevant records and that it appears from them that, during a stated period, any stated returns, particulars or notice referred to in section 55 of the Finance Act, 1920, were not or was not received from the secretary shall be evidence until the contrary is proved that the secretary did not, during that period, furnish those returns or particulars or give that notice,
(b) a certificate certifying as provided for in clause (a) of this subparagraph, and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such officer.
(7) Subject to this Schedule, the rules of the High Court for the time being applicable to civil proceedings shall apply to proceedings pursuant to this paragraph.
FIFTH SCHEDULE.
Forms of Execution Orders
Part I
THE HIGH COURT
REVENUE
19 | No. | |
Between A.B., | Plaintiff, | |
and CD., | Defendant. |
To the several Sheriffs and County Registrars and to the Commissioner and members of the Garda Síochána, greeting.
WHEREAS lately in the High Court it was adjudged that the person named in Part I of the Schedule hereto (in this Order referred to as the Debtor) is justly indebted to the Minister for Finance for the benefit of the Central Fund in the sum stated in column (1) of Part II of that Schedule together with the sum stated in column (2) of that Part for costs as appears of record in the High Court:
You the several Sheriffs and County Registrars are hereby commanded to take in execution the goods and chattels of the Debtor to satisfy the aggregate amount stated in column (4) of the said Part II, being the aggregate amount of those sums together with the sum stated in column (3) of the said Part II for the costs of this Order.
AND, save where the Debtor is a body corporate, in the event of the goods or chattels of the Debtor not being sufficient to satisfy that aggregate, or in the event of the Debtor having no goods or chattels which can be taken in execution to satisfy that aggregate, you, the Sheriff or County Registrar to whom this Order is handed for execution, are hereby commanded to give a certificate to that effect in one of the forms endorsed hereon to the Commissioner of the Garda Síochána.
AND you, the Commissioner and members of the Garda Síochána, are hereby commanded, upon the receipt of this Order by such Commissioner, with the certificate endorsed hereon signed by the said Sheriff or County Registrar, to take and convey the Debtor to the nearest prison and there deliver him to the Governor of such prison there to remain and be kept by such Governor until satisfaction be made of that aggregate, or until the expiration of the period of six months, whichever shall be the shorter.
SCHEDULE
Part I
Name of Debtor:
Part II
(1) | (2) | (3) | (4) | ||||||||
Debt | Costs | Costs of this Order | Aggregate of sums stated in columns (1), (2) and (3) | ||||||||
£ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. |
1 | 10 | 0 | |||||||||
BY ORDER, | Chief Justice of Ireland, | |
the | day of | , 19 . |
This Order is issued by
The Solicitor for the Plaintiff
of
Levy the aggregate amount stated in column (4) of Part II of the Schedule to the within Order.
_________________________
Sheriff/County Registrar
of
CERTIFICATE
To the Commissioner of the Garda Síochána.
I hereby certify that the goods and chattels of the Debtor named in Part I of the Schedule to the within Order are not sufficient to satisfy the aggregate amount stated in column (4) of Part II of that Schedule and that the amount levied is the amount stated hereunder leaving a balance of the difference between that amount and the said aggregate amount to be satisfied.
£ s. d. | ||
AMOUNT LEVIED: | ||
GIVEN under my hand this | day of | , 19 . |
_________________________
Sheriff/County Registrar
of
To the Commissioner of the Garda Síochána.
I hereby certify that the Debtor named in Part I of the Schedule to the within Order has no goods or chattels which can be taken in execution to satisfy the aggregate amount stated in column (4) of Part II of that Schedule.
GIVEN under my hand this | day of | , 19 . |
_________________________
Sheriff/County Registrar
of
Part II
THE CIRCUIT COURT
REVENUE
___________________________ Circuit | ||
County ___________________________ | ||
Between | ||
A.B., CD., | and | Plaintiff, Defendant. |
To the several Sheriffs and County Registrars and to the Commissioner and members of the Garda Síochána, greeting.
WHEREAS lately in the Circuit Court it was adjudged that the person named in Part I of the Schedule hereto (in this Order referred to as the Debtor) is justly indebted to the Minister for Finance for the benefit of the Central Fund in the sum stated in column (1) of Part II of that Schedule together with the sum stated in column (2) of that Part for costs as appears of record in the Circuit Court:
You the several Sheriffs and County Registrars are hereby commanded to take in execution the goods and chattels of the Debtor to satisfy the aggregate amount stated in column (4) of the said Part II, being the aggregate amount of those sums together with the sum stated in column (3) of the said Part II for the costs of this Order.
AND, save where the Debtor is a body corporate, in the event of the goods or chattels of the Debtor not being sufficient to satisfy that aggregate, or in the event of the Debtor having no goods or chattels which can be taken in execution to satisfy that aggregate, you, the Sheriff or County Registrar to whom this Order is handed for execution, are hereby commanded to give a certificate to that effect in one of the forms endorsed hereon to the Commissioner of the Garda Síochána.
AND you, the Commissioner and members of the Garda Síochána, are hereby commanded, upon the receipt of this Order by such Commissioner, with the certificate endorsed hereon signed by the said Sheriff or County Registrar, to take and convey the Debtor to the nearest prison and there deliver him to the Governor of such prison there to remain and be kept by such Governor until satisfaction be made of that aggregate, or until the expiration of the period of six months, whichever shall be the shorter.
SCHEDULE
Part I
Name of Debtor:
Part II
(1) | (2) | (3) | (4) | |||||||
Debt | Costs | Costs of this Order | Aggregate of sums stated in columns (1), (2) and (3) | |||||||
£ | s. | d. | £ | s. | d. | s. | d. | £ | s. | d. |
16 | 6 | |||||||||
Dated this | day of | , 19 . |
By the Court. County Registrar. |
This Order is issued by
The Solicitor for the Plaintiff
of
Levy the aggregate amount stated in column (4) of Part II of the Schedule to the within Order.
_________________________
Sheriff/County Registrar
of
CERTIFICATE
To the Commissioner of the Garda Síochána.
I hereby certify that the goods and chattels of the Debtor named in Part I of the Schedule to the within Order are not sufficient to satisfy the aggregate amount stated in column (4) of Part II of that Schedule and that the amount levied is the amount stated hereunder leaving a balance of the difference between that amount and the said aggregate amount to be satisfied.
£ s. d. | ||
AMOUNT LEVIED: | ||
GIVEN under my hand this | day of | , 19 . |
_________________________
Sheriff/County Registrar
of
To the Commissioner of the Garda Síochána.
I hereby certify that the Debtor named in Part I of the Schedule to the within Order has no goods or chattels which can be taken in execution to satisfy the aggregate amount stated in column (4) of Part II of that Schedule.
GIVEN under my hand this | day of | , 19 . |
_________________________
Sheriff/County Registrar
of
SIXTH SCHEDULE.
Enactments Repealed.
Part I.
(1) | (2) | (3) |
Session and Chapter | Short Title | Extent of Repeal |
10 & 11 Geo. 5, c. 18 | Finance Act, 1920 | In paragraph (h) of the proviso to subsection (2) of section 53, the words from “and in the case” to the end of the paragraph. |
11 & 12 Geo. 5, c. 32 | Finance Act, 1921 | Section 53. |
Part II.
(1) | (2) | (3) |
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
8 & 9 Geo. 5, c. 40 | Income Tax Act, 1918 | The words “following the year” in subsection (1) of section 8; subsection (4) of section 39; sections 110, 122, 124 and 152; subsection (2) of section 158; the words “and if he has failed to give the particulars required by subsection (2) of this section in the demand note, he shall give them in the receipt” in subsection (3) of section 158; the words “recorder or county court” in subsection (4) of section 149, in subsection (4) of section 187, in subsection (1) of section 196 where they occur after the words “to the said” and in subsection (2) and in subsection (3) of section 196; the words “, as the case may be,” where they occur before the words “any statement” in subsection (1) of section 196; section 203; Rule 5 of No. Ill of Schedule A; in Rule 16 of the Rules applicable to Cases I and II of Schedule D: all words from the words “and a person” to the end of the Rule; Rule 4 of the Miscellaneous Rules applicable to Schedule D; Rule 18 of the Rules applicable to Schedule E. |
11 & 12 Geo. 5, c. 32 | Finance Act, 1921 | In paragraph (b) of subsection (1) of section 30, the words “the work in connection with the husbandry is mainly carried on by beneficiaries of the charity and”. |
No. 27 of 1924 | The words “recorder or county court” in subsections (1), (2) and (3) of section 10. | |
No. 18 of 1927 | Finance Act, 1927 | Section 8; the words “made under Schedule D of the Income Tax Act, 1918, or according to the rules applicable to that Schedule or under Schedule E of the said Act” in subsection (1) of section 10. |
No. 32 of 1929 | The word “and” at the end of paragraph (a) of subsection (1) of section 3 and paragraph (b) of that subsection. | |
No. 18 of 1944 | Finance Act, 1944 | Section 9. |
No. 25 of 1958 | The words “, in the case of an assessment to income tax, or the Special Commissioners, in the case of an assessment to sur-tax,” and “or, as the case may be, the Special Commissioners,” in subsection (1) of section 10; the words “, the Special Commissioners” in subsection (5) of that section; subsection (6) of section 54. | |
No. 23 of 1961 | Finance Act, 1961 | Subsection (4) of section 13. |
No. 39 of 1961 | Courts (Supplemental Provisions) Act, 1961 | The reference to section 196 of the Income Tax Act, 1918, and the judge of the circuit where the assessment was made contained in the Fourth Schedule at reference number 67. |
Part III
(1) | (2) | (3) |
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
10 Edw. 7 & 1 Geo. V, c. 3 | Finance (1909-10) Act, 1910 | The words “, at the election of the Commissioners either” and “, or to an excise penalty equal to treble the amount of the full duty” in subsection (3) of section 50. |
8 & 9 Geo. V, c. 40 | Income Tax Act, 1918 | Subsection (4) of section 7; in paragraph (a) of subsection (1) of section 8, the words “and the penalties for failure to make a returnS”; in subsection (2) of section 8, the words from “and the provisions” to the end of the subsection; section 30; subsection (7) of section 32; in subsection (4) of section 40, the words “and if such claim is made by any person in his own behalf he shall in addition be liable to be charged in treble the tax so chargeable”; in subsection (1) of section 100, the words “true and correct”; subsection (2) of section 102; in paragraph (a) of subsection (1) of section 103, the words “true and correct”; in subsection (1) of section 105, the words from “and the provisions” to the words “any such return”; sections 107 and 132; in subsection (3) of section 139, the words from “and in default” to the end of the subsection; sections 140 and 146; Rules 10 and 11 of No. V of the Rules applicable to Schedule A; Rule 6 of the Rules under the heading commencing with the words “Rules as to interest, & c, with the payment” in the Rules applicable to Schedule C; in paragraph (2) of Rule 10 of the Rules applicable to Cases I and II of Schedule D, the words “under the penalty prescribed by this Act for default in delivering a statement”; in paragraph (1) of Rule 17 of the General Rules, the words “and the penalties for failure to deliver a statement of profits or gains”; in paragraph (2) of Rule 17 of the General Rules, the words from “and the provisions” to the end of the paragraph; in paragraph (3) of Rule 18 of the General Rules, the words “true and correct”. |
10 & 11 Geo. V, c. 18 | Finance Act, 1920 | In subsection (2) of section 17, the words “and thirty”; subsection (3) of section 55; in subsection (3) of section 56, the words from “Any liquidator” to the end of the subsection. |
12 & 13 Geo. V. c. 17 | Finance Act, 1922 | Subsection (2) of section 22; in paragraph 11 of the First Schedule, the words from “If any person” to the end of paragraph. |
No. 21 of 1923 | Subsection (4) of section 6. | |
No. 28 of 1925 | Subsections (2), (3), (4) and (5) of section 10. | |
No. 35 of 1926 | Finance Act, 1926 | In subsection (2) of section 19, the words from “and there shall be charged” to the end of the subsection. |
No. 28 of 1935 | The words “, at the option of the Revenue Commissioners,” and “either equal to three times the value of the hydrocarbon oil (including the duty thereon) in respect of which the offence was committed or” and “said” in subsection (12) of section 21. | |
No. 25 of 1938 | Finance Act, 1938 | Subsection (3) of section 6; in subsection (4) of section 14, the words from “and if that person” to the end of the subsection. |
No. 15 of 1946 | ||
No. 18 of 1950 | Subsection (5) of section 19. | |
No. 15 of 1951 | Subsection (3) of section 4. | |
No. 8 of 1956 | Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956 | In section 10, the words from “and if” to the end of the section. |
No. 25 of 1958 | In subsection (5) of section 9, the words from “and the provisions” to the end of the subsection; subsection (3) of section 39; subsection (10) of section 54. | |
No. 28 of 1958 | Finance (Miscellaneous Provisions) Act, 1958 | In paragraph (b) of section 6, the words from “and if” to the end of the paragraph. |
No. 23 of 1961 | In subsection (1) of section 13, the words “true and correct”; in subsection (5) of section 13, the words “and the time limited for the delivery thereof shall be deemed to have expired on the date of its delivery to the inspector”; subsection (6) of section 13; in subsection (7) of section 13, the words “of subsection (6)”. |
Part IV.
(1) | (2) | (3) |
Session and Chapter | Short Title | Extent of Repeal |
54 & 55 Vict., c. 39 | Stamp Act, 1891 | Section 40; in the First Schedule, the head of charge “Bill of Lading”. |
Part V.
(1) | (2) | (3) |
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
8 & 9 Geo. 5, c. 40 | Income Tax Act, 1918 | Sections 81 and 82; subsections (1) and (2) of section 86; in paragraph (c) of subsection (1) of section 190, the words “special commissioners or”; subsection (3) of section 215. |
No. 31 of 1934 |
Part VI.
(1) | (2) | (3) |
Session and Chapter | Short Title | Extent of Repeal |
8 & 9 Geo. 5, c. 40 | Income Tax Act, 1918 | Sections 168, 172, 175, 176, 177, 178, 179 and 184. |