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Uimhir 30 de 1954.
AN tACHT UM RIALÚ IOMLAOIDE, 1954.
[An tiontó oifigiúil.]
CUID I.
Réamhráiteach agus Ginearálta.
Gearrtheideal.
1.—Féadfar an tAcht um Rialú Iomlaoide, 1954, a ghairm den Acht seo.
Tosach agus ré feidhme.
2.—(1) Tiocfaidh an tAcht seo i ngníomh pé lá nó laethe a socrófar chuige sin, go ginearálta nó maidir le haon chríoch nó foráil áirithe, le hordú nó le horduithe a dhéanfas an tAire, agus féadfar laethe éagsúla a shocrú amhlaidh chun críocha éagsúla agus i dtaobh forál éagsúla.
(2) Fanfaidh an tAcht seo i ngníomh go dtí an 31ú lá de Nollaig, 1958, agus raghaidh in éag ansin.
Léiriú.
3.—San Acht seo—
ciallaíonn “déileálaí údaraithe” duine a sonraítear sa Chéad Sceideal nó a hordófar faoi alt 31;
ciallaíonn “taisc-choimeádaí údaraithe” duine a sonraítear sa Dara Sceideal nó a hordófar faoi alt 31;
ciallaíonn “oifigeach údaraithe” oifigeach inimirce nó comhalta den Gharda Síochána;
ciallaíonn “deimhniú iomparthóra” deimhniú teidil chun urrús ar féidir trína sheachadadh, faoi fhormhuiniú nó gan formhuiniú, teideal chun na n-urrús d'aistriú;
ciallaíonn “deimhniú teidil” aon doiciméad (nach admháil ó thaisc-choimeádaí údaraithe ar dhoiciméad a taiseadh) a aithníos nó a bheir teideal nó cearta (iarbhír nó teagmhasach) chun urrús, nó ina bhfuil fianaise ar theideal nó ar chearta den tsórt sin, agus, i gcás aon doiciméid den tsórt sin lena ngabhann cúpóin (pé acu ceangailte den doiciméad dóibh nó ar dhuilleoga cúpón ar leith), folaíonn sé aon chúpóin nár scoitheadh;
ciallaíonn “tír tionscnaimh”, i gcás táirgí nádúrtha, an tír inar táirgeadh na hearraí agus, i gcás táirgí monaraithe, an tír inar claochlódh iad sa riocht inar tugadh isteach sa Stát iad (gan pacáil, athphacáil, sórtáil ná cumasc d'áireamh mar chlaochchló);
ciallaíonn “cúpón” cúpón a sheasas do dhíbhinní nó d'ús ar urrús;
ciallaíonn “airgeadra coigríche” aon airgeadra nó nótaí seachas airgeadra nó nótaí d'eisigh an Rialtas nó a heisíodh faoi dhlí aon choda de na críocha sceidealta, agus folaíonn aon tagairt d'airgeadra coigríche, ach amháin sa mhéid go n-éileoidh an comhthéacs a mhalairt, tagairt d'aon cheart chun airgeadra coigríche d'fháil i leith aon chreidmheasa nó comharduithe i mbanc;
ciallaíonn “ór” monaí óir nó builleon óir;
ciallaíonn “an tAire”, faoi réir ailt 28, an tAire Airgeadais;
ciallaíonn an briathar “ordú” ordú ag an Aire le rialacháin;
ciallaíonn “clár” aon leabhar, comhad nó treoir ina gcláraítear urrúis;
folaíonn “clárú” inscríobh;
ciallaíonn “urrúis fhorcoimeádta” urrúis a sonraítear sa Tríú Sceideal;
ciallaíonn “na críocha sceidealta”—
(a) an Stát,
(b) Tuaisceart Éireann, an Bhreatain Mhór, Inse Mara nIocht agus Oileán Manann, agus
(c) pé críocha eile a hordófar;
ciallaíonn “urrúis” scaireanna, stoic, bannaí, bintiúir, stoc bintiúir, aonaid faoi scéim iontaobhais aonad nó scaireanna i rí-chíos ola;
tá leis an abairt “airgeadra sonraithe” an bhrí a bheirtear di in alt 4;
ciallaíonn “scéim iontaobhais aonad” aon chomhshocraíocht a rinneadh chun go gcuirfear ar fáil, nó a mbeidh sé d'éifeacht léi go gcuirfear ar fáil, do dhaoine a bhfuil cistí acu le hinfheistiú, saoráidí chun iad a bheith páirteach, mar thairbhithe faoi iontaobhas, i mbrabúis nó in ioncam as aon mhaoin d'fháil, a shealbhú, a bhainistí nó a dhiúscairt;
ciallaíonn “aonad” maidir le scéim iontaobhais aonad, ceart nó leas is féidir d'fháil faoin scéim.
CUID II.
Déileáil in Ór agus in Airgeadra Coigríche.
Déileáil in ór agus in airgeadra coigríche.
4.—(1) Ach amháin le cead ón Aire, ní dhéanfaidh duine ar bith, seachas déileálaí údaraithe, aon ór ná airgeadra coigríche a cheannach ná d'fháil ar iasacht ó aon duine seachas déileálaí údaraithe ná aon ór ná airgeadra coigríche a dhíol le haon duine seachas déileálaí údaraithe ná a thabhairt ar iasacht d'aon duine seachas déileálaí údaraithe.
(2) Beidh ceannach nó díol óir nó airgeadra choigríche, nó a fháil ar iasacht nó a thabhairt ar iasacht, ag déileálaí údaraithe, faoi réir pé treoracha a bhéarfas an tAire faoi alt 26.
(3) (a) Gach duine a bheas i dteideal aon airgeadra coigríche lena mbaineann an fo-alt seo a dhíol nó a chur á dhíol agus nach déileálaí údaraithe, tairgfidh sé é a dhíol, nó cuirfidh faoi deara go dtairgfear é a dhíol, le déileálaí údaraithe ar pé praghas a bheas cinnte de thuras na huaire ag an Aire, mura gceadóidh an tAire dó é a choimeád agus d'úsáid nó mura ndiúscarfaidh sé é chun aon duine eile le cead ón Aire.
(b) Is é airgeadra coigríche lena mbaineann an fo-alt seo pé airgeadra coigríche (dá ngairmtear “airgeadra sonraithe” san Acht seo) a hordófar.
CUID III.
Iocaíochtaí.
Srian le híocaíochtaí a dhéanamh le daoine atá ina gcónaí lasmuigh de na críocha sceidealta.
5.—Ach amháin le cead ón Aire, ní dhéanfaidh duine ar bith—
(a) aon tsuim d'íoc, ná dliteanas a ghabháil air féin í d'íoc, le haon duine, ná ar ordú ná thar ceann aon duine, atá ina chónaí lasmuigh de na críocha sceidealta, ná
(b) aon tsuim a chur, ná geallúint a thabhairt í a chur, chun creidmheasa aon duine atá ina chónaí lasmuigh de na críocha sceidealta.
Srian le híocaíochtaí a dhéanamh le daoine atá ina gcónaí sna críocha sceidealta.
6.—Ach amháin le cead ón Aire, ní dhéanfaidh duine ar bith—
(a) aon tsuim a chur, ná geallúint a thabhairt í a chur, chun creidmheasa aon duine atá ina chónaí sna críocha sceidealta ar ordú ná thar ceann aon duine atá ina chónaí lasmuigh de na críocha sin, ná
(b) aon tsuim d'íoc, ná dliteanas a ghabháil air féin í d'íoc, le duine atá ina chónaí sna críocha sceidealta, ná aon tsuim a chur, ná geallúint a thabhairt í a chur, chun creidmheasa aon duine atá ina chónaí sna críocha sin, i gcomaoin ná i leith—
(i) aon duine d'fháil íocaíochta a rinneadh lasmuigh de na críocha sceidealta, aon duine d'fháil maoine atá lasmuigh de na críocha sceidealta, aon tseirbhís a chomhlíonadh lasmuigh de na críocha sceidealta, ná earraí ó thír tionscnaimh nach bhfuil sna críocha sceidealta d'allmhuiriú isteach sa Stát nó in aon cheann eile de na críocha sceidealta, ná
(ii) ceart (pé acu láithreach nó todhchaí dhó agus pé acu iarbhír nó teagmhasach dhó) d'aistriú chun aon duine, ná a chruthú i bhfábhar aon duine, chun íocaíocht d'fháil lasmuigh de na críocha sceidealta, chun maoin d'fháil atá lasmuigh de na críocha sceidealta, chun aon tseirbhís a chur dá comhlíonadh lasmuigh de na críocha sceidealta, ná chun earraí ó thír tionscnaimh nach bhfuil sna críocha sceidealta d'allmhuiriú isteach sa Stát nó in aon cheann eile de na críocha sceidealta.
Iocaíochtaí, etc., ó dhéileálaithe údaraithe.
7.—D'ainneoin aon fhorála eile san Acht seo, féadfaidh déileálaí údaraithe, do réir treora ón Aire faoi alt 26—
(a) íocaíochtaí a dhéanamh, nó dliteanas a ghabháil air féin iad a dhéanamh, le daoine, nó ar ordú daoine, atá ina gcónaí lasmuigh de na críocha sceidealta, nó suimeanna a chur, nó geallúint a thabhairt iad a chur, chun creidmheasa daoine den tsórt sin, nó
(b) aon idirbheart eile a dhéanamh i ngnáth-chúrsa gnótha bhaincéireachta.
CUID IV.
Urrúis.
Urrúis d'eisiúint.
8.—Ach amháin le cead ón Aire, ní eiseoidh duine ar bith aon urrús chun duine atá ina chónaí lasmuigh de na críocha sceidealta nó atá ina ainmní do dhuine den tsórt sin.
Urrúis, blianachtaí agus polasaithe árachais d'aistriú.
9.—(1) Ach amháin le cead ón Aire, ní aistreoidh duine ar bith—
(a) aon urrús, blianacht ná polasaí árachais, ná aon cheart ná leas in urrús, blianacht nó polasaí árachais, chun duine atá ina chónaí lasmuigh de na críocha sceidealta nó atá ina ainmní do dhuine den tsórt sin, ná,
(b) aon urrús forcoimeádta ná aon chúpón, ná aon cheart ná leas in urrús forcoimeádta nó i gcúpón, chun aon duine.
(2) Ach amháin le cead ón Aire, ní ghlacfaidh duine ar bith—
(a) aistriú aon urrúis, blianachta nó polasaí árachais, ná aistriú aon chirt ná leasa in urrús, blianacht nó polasaí árachais, ó dhuine atá ina chónaí lasmuigh de na críocha sceidealta nó atá ina ainmní do dhuine den tsórt sin, ná
(b) aistriú aon urrúis fhorcoimeádta nó aon chúpóin, ná aistriú aon chirt ná leasa in urrús forcoimeádta nó i gcúpón, ó aon duine.
Deimhnithe iomparthóra agus cúpóin d'eisiúint.
10.—Ach amháin le cead ón Aire, ní eiseoidh duine ar bith aon deimhniú iomparthóra ná aon chúpón ná ní athróidh aon doiciméad ar chuma go ndéanfaidh deimhniú iomparthóra nó cúpón de.
Malairtiú urrús agus deimhnithe lasmuigh de na críocha sceidealta.
11.—Ach amháin le cead ón Aire, ní dhéanfaidh duine ar bith aon ghníomh le hintinn a thabhairt—
(a) i gcás urrúis atá—
(i) cláraithe sna críocha sceidealta, nó
(ii) inaistrithe trí dheimhniú iomparthóra sna críocha sceidealta,
go ndéanfar de, nó go gcuirfear ina ionad, urrús atá cláraithe lasmuigh de na críocha sceidealta nó urrús atá inaistrithe trí dheimhniú iomparthóra lasmuigh de na críocha sceidealta, nó
(b) go ndéanfar deimhniú teidil chun aon urrúis eile d'eisiúint lasmuigh de na críocha sceidealta in ionad, nó i dteannta, deimhnithe theidil chuige atá sna críocha sceidealta nó a caillfear nó a dítheofar, nó a cailleadh nó a díthíodh, sna críocha sceidealta.
Aírgead caipitil d'íoc lasmuigh de na críocha sceidealta.
12.—Ach amháin le cead ón Aire, ní dhéanfaidh duine ar bith aon ghníomh le hintinn a thabhairt—
(a) go n-íocfar lasmuigh de na críocha sceidealta airgead caipitil is iníoctha ar urrús atá cláraithe sna críocha sceidealta, ná
(b) i gcás an deimhniú teidil chun urrúis a bheith sna críocha sceidealta, go ndéanfar airgead caipitil is iníoctha ar an urrús d'íoc lasmuigh de na críocha sceidealta gan an deimhniú a thabhairt ar aird don duine a bheas á íoc.
Dualgais daoine a bheas ag coimeád clár.
13.—Ach amháin le cead ón Aire, ní dhéanfaidh duine a mbeidh baint aige le coimeád aon chláir—
(a) ainm duine ar bith a thaifeadadh sa chlár mura dtugtar ar aird dó pé fianaise a hordófar nach bhfuil an taifead ina chuid d'idirbheart trína sáraítear aon fhoráil den Acht seo, ná
(b) aon seoladh lasmuigh de na críocha sceidealta a thaifeadadh sa chlár ach amhám chun idirbheart a chlárú ar tugadh cead an Aire dhó, ná
(c) aon ghníomh maidir leis an gclár a thabharfas aitheantas nó éifeacht d'aon ghníomh a dhealraíos a bheith déanta contrártha d'aon fhoráil den Acht seo, pé acu ag duine atá ina chónai sa Stát é nó nach ea.
Urrúis a thaisceadh.
14.—(1) Ach amháin le cead ón Aire, cuirfidh duine a bhfuil deimhniú teidil chun urrúis fhorcoimeádta á shealbhú aige nó á shealbhú do réir a orduithe (go díreach nó go neamhdhíreach) faoi deara go gcoimeádfaidh taisc-choimeádaí údaraithe an deimhniú.
(2) Ach amháin le cead ón Aire—
(a) ní scaoilfidh taisc-choimeádaí údaraithe uaidh ná ní dhítheoidh sé aon deimhniú teidil chun urrúis fhorcoimeádta ná aon chúpón,
(b) ní dhéanfaidh taisc-choimeádaí údaraithe aon ghníomh a thabharfas aitheantas ná éifeacht do mhalairtiú (seachas trí oibriú an dlí) aon duine ar dhuine eile i leith is gurb é an duine é óna bhfuair sé teagasc maidir le deimhniú teidil chun urrúis fhorcoimeádta.
(3) Ach amháin le cead ón Aire, ní híocfar airgead caipitil, ús ná díbhinní sa Stát ar aon urrús forcoimeádta ach amháin leis an taisc-choimeádaí údaraithe lenar taisceadh an deimhniú teidil chun an urrúis, nó do réir a orduithe sin.
(4) Ach amháin le cead ón Aire, ní dhéanfaidh duine ar bith aon chúpón a scothadh, ach amháin sa ghnáth-chúrsa bailiúcháin, de dheimhniú teidil chun urrús lena ngabhann cúpóin.
(5) Bhéarfaidh duine a mbeidh deimhniú teidil chun urrúis fhorcoimeádta á thaisceadh aige le taisc-choimeádaí údaraithe pé eolas uaidh maidir le húnaeracht a iarrfas an taisc-choimeádaí údaraithe.
(6) Chun críocha an ailt seo—
(a) measfar nach bhfuil deimhniú teidil i gcoimeád taiscchoimeádaí údaraithe mura bhfuair sé aon fhógra i dtaobh nádúir an deimhnithe nó má tá sé i ngabhadán séalaithe nó glasáilte nach bhfuil sé i dteideal é a bhaint amach as,
(b) measfar deimhniú teidil a bheith i gcoimeád taisc-choimeádaí údaraithe má tá sé i gcoimeád duine eile a bhfuil sé á shealbhú aige ar ordú, agus thar ceann, taisc-choimeádaí údaraithe.
CUID V.
Allmhuiriú agus Onnmhuiriú.
Srian le hallmhuiriú.
15.—(1) Toirmisctear leis seo, ach amháin le cead ón Aire—
(a) allmhuiriú aon deimhnithe theidil chun aon urrúis fhorcoimeádta, lena n-áirítear aon deimhniú den tsórt sin a cealaíodh agus aon doiciméad á dheimhniú gur díthíodh, gur cailleadh nó gur cealaíodh aon deimhniú teidil chun urrúis fhorcoimeádta, agus
(b) allmhuiriú aon chúpóin.
(2) Toirmisctear leis seo, ach amháin le cead ón Aire, allmhuiriú a dhéanamh, ó aon áit nach bhfuil i dTuaisceart Éireann, sa Bhreatain Mhór, in Inse Mara nIocht nó in Oileán Manann, ar aon nótaí atá, nó a bhí tráth ar bith, ina ndlíthairiscint i dTuaisceart Éireann, sa Bhreatain Mhór, in Inse Mara nIocht agus in Oileán Manann, nó in aon chuid díobh sin, nó ar aon nótaí bainc le haon bhanc eisiúna i dTuaisceart Éireann, sa Bhreatain Mhór, in Inse Mara nIocht nó in Oileán Manann.
Srian le honnmhuiriú.
16.—(1) Toirmisctear leis seo, ach amháin le cead ón Aire—
(a) onnmhuiriú aon óir,
(b) onnmhuiriú aon deimhnithe theidil chun urrúis fhorcoimeádta (lena n-áirítear aon deimhniú den tsórt sin a cealaíodh) nó aon doiciméid á dheimhniú gur díthíodh, gur cailleadh nó gur cealaíodh aon deimhniú den tsórt sin, agus
(c) onnmhuiriú aon chúpóin.
(2) Toirmisctear leis seo, ach amháin le cead ón Aire, onnmhuiriú a dhéanamh, chun aon áite nach bhfuil i dTuaisceart Éireann, sa Bhreatain Mhór, in Inse Mara nIocht nó in Oileán Manann—
(a) ar aon nótaí d'eisigh aon bhanc, nó atá nó a bhí ina ndlí-thairiscint, in aon chuid de na críocha sceidealta,
(b) ar aon airgeadra coigríche nó aon doiciméad de chineál atá beartaithe chun a chur ar chumas an duine chun ar heisíodh é airgeadra coigríche d'fháil ó dhuine éigin eile ar chreidmheas an duine d'eisigh é,
(c) ar aon pholasaí árachais, agus
(d) ar aon ordú poist.
Iocaíocht as earraí a honnmhuireofar.
17.—(1) Toirmisctear leis seo, ach amháin le cead ón Aire, onnmhuiriú earraí d'aon aicme nó cineál go dtí ceann cúrsa in aon chríoch, seachas na críocha sceidealta, mura rud é—
(a) (i) go dtabharfar ar aird do na Coimisinéirí Ioncaim an fhianaise ordaithe go ndearnadh íocaíocht as na hearraí le duine sa Stát pé slí a bheas ordaithe maidir le hearraí den aicme nó den chineál sin a honnmhuireofar go dtí ceann cúrsa sa chríoch sin, agus
(ii) gur deimhin leis na Coimisinéirí Ioncaim go bhfuil an íocaíocht a rinneadh de mhéid a bheir, in imthosca uile an cháis, leor-fháltas as na hearraí, nó
(b) gur deimhin leis na Coimisinéirí Ioncaim—
(i) go bhfuil íocaíocht as na hearraí le déanamh le duine sa Stát laistigh de shé mhí tar éis dáta an onnmhuirithe i pé slí a bheas ordaithe maidir le hearraí den aicme nó den chineál sin a honnmhuireofar go dtí ceann cúrsa sa chríoch sin, agus
(ii) go bhfuil an íocaíocht atá le déanamh de mhéid a bheir, in imthosca uile an cháis, leor-fháltas as na hearraí.
(2) (a) Chun gur deimhin leo, i gcás aon earraí, na nithe a sonraítear i míreanna (a) agus (b) d'fho-alt (1) den alt seo, agus gan dochar do na cumhachta a bheirtear le halt 24 den Acht Airgeadais, 1938 (Uimh. 25 de 1938), féadfaidh na Coimisinéirí Ioncaim a cheangal ar an duine a thaifeadfas na hearraí chun a n-onnmhuirithe pé dearbhuithe, arna síniú ag pé daoine, agus pé doiciméid, is oiriúnach leis na Coimisinéirí Ioncaim, a sheachadadh, i dteannta an taifid, don bhailitheoir nó don oifigeach cuí eile custam.
(b) Má ceanglaítear ar dhuine dearbhú nó doiciméad a sheachadadh faoin bhfo-alt seo, ní honnmhuireofar na hearraí go dtí go mbeidh an dearbhú nó an doiciméad seachadta.
(3) Má honnmhuirítear earraí, roimh íocaíocht d'fháil, go dtí ceann cúrsa lasmuigh de na críocha sceidealta, déanfaidh an duine d'onnmhuirigh na hearraí, mura sonróidh an tAire a mhalairt, an fhianaise ordaithe ag taispeáint méid agus modha na híocaíochta as na hearraí a thabhairt ar aird do na Coimisinéirí Ioncaim laistigh de sheacht mí, nó de pé tréimhse is sia ná sin a shonrós an tAire, tar éis dáta an onnmhuirithe.
(4) Is cosaint mhaith ar inchúiseamh i leith fo-alt (3) den alt seo a shárú nach ar an gcosantóir a bhí an locht nár tugadh ar aird an fhianaise is gá do réir an fho-ailt sin.
CUID VI.
Cur i bhFeidhm.
Feidhm na nAcht Custam.
18.—(1) Beidh feidhm ag na hAchta Custam, faoi réir pé modhnuithe, más ann, a hordófar chun iad d'oiriúnú don Acht seo, maidir le haon ní a dtoirmisctear, ach amháin le cead ón Aire, é d'allmhuiriú nó d'onnmhuiriú le haon cheann d'fhorála an Achta seo, amhail mar atá feidhm acu maidir le hearraí a dtoirmisctear iad d'allmhuiriú nó d'onnmhuiriú le haon cheann de na hAchta sin nó faoi, agus forléireofar aon tagairt sna hAchta sin d'earraí mar thagairt a fholaíos tagairt d'aon ní a dtoirmisctear, ach amháin le cead ón Aire, é d'allmhuiriú nó d'onnmhuiriú le haon cheann d'fhorála an Achta seo.
(2) Measfar go bhfolaíonn tagairtí san alt seo do na hAchta Custam tagairtí d'alt 14 den Post Office (Parcels) Act, 1882 (alt, arna leasú le halt 7 den Acht um Oifig an Phoist (Leasú), 1951 (Uimh. 17 de 1951), a bheir feidhm do na hAchta Custam maidir le hearraí i mbeartáin choigríche agus i bpost-phacáidí coigríche agus a fhorálas go bhféadfar earraí a scrúdú, d'urghabháil agus d'fhorghéilleadh dá réir sin) agus d'alt 18 den Post Office Act, 1908 (a chuireas ar chumas an Aire Phoist agus Telegrafa aon phost-phacáid a bhfuiltear in amhras earraí contrabhanna a bheith ann a choinneáil agus a chur chun na gCoimisinéirí Ioncaim lena hoscailt agus lena coinneáil chun críocha inchúisimh).
(3) Measfar, chun críocha ailt 168 den Customs Consolidation Act, 1876 (faoinar cion aon dearbhú bréagach a dhéanamh i nithe a bhaineas le custaim), gur dearbhú i ní a bhaineas le custaim aon dearbhú a ceanglófar a thabhairt faoi alt 17.
Cuardach agus urghabháil.
19.—(1) Gan dochar d'aon chumhachta a bheirtear leis na hAchta Custam, beidh ar dhuine (dá ngairmtear an taistealaí san alt seo) a bheas, ar ócáid ar bith, ar tí an Stát d'fhágaint nó ag teacht isteach sa Stát, má iarann oifigeach custam agus máil nó oifigeach údaraithe air sin a dhéanamh ar an ocáid sin—
(a) a dhearbhú cé acu atá nó nach bhfuil aon ní leis a dtoirmisctear, ach amháin le cead ón Aire, é d'allmhuiriú nó d'onnmhuiriú le haon cheann d'fhorála an Achta seo, agus
(b) aon ní den tsórt adúradh a bheas leis a thabhairt ar aird.
(2) Féadfaidh an t-oifigeach aon earra a bheas leis an taistealaí a scrúdú agus a chuardach chun a fháil amach an bhfuil aon ní den tsórt sin ar iompar nó ina sheilbh aige agus, má bhíonn cúis réasúnach amhrais ag an oifigeach go bhfuil aon ní den tsórt sin ar a phearsain ag an taistealaí, féadfaidh sé an taistealaí a chuardach, agus féadfaidh an t-oifigeach aon ní d'urghabháil a bhéarfar ar aird mar adúradh nó a gheofar de thoradh an scrúduithe nó an chuardaigh adúradh agus a mbeidh cúis réasúnach amhrais ag an oifigeach go dtoirmisctear, ach amháin le cead ón Aire, é d'allmhuiriú nó d'onnmhuiriú le haon cheann d'fhorála an Achta seo, mura dtabharfaidh an taistealaí fianaise ar aird go bhfuil an ní sin á allmhuiriú nó á onnmhuiriú do réir an Achta seo aige.
(3) Ní cead ach do bhaineannach cuardach a dhéanamh de bhun an ailt seo ar bhaineannach.
Cionta, inchúisimh agus pionóis.
20.—(1) Gach duine a shárós (trí ghníomh nó neamhghníomh) aon fhoráil den Acht seo, nó aon tsrian nó ceanglas a forchuirtear leis an Acht seo nó faoi, nó a dhéanfas iarracht sin a shárú amhlaidh, beidh sé ciontach i gcion faoin alt seo.
(2) Gach duine a chabhrós, a neartós, a chuideos nó a chomhcheilgfeas le duine eile, nó a chomhairleos do dhuine eile nó a thabharfas air, cion faoin alt seo a dhéanamh, beidh sé ciontach é féin i gcion.
(3) Gach duine a bhéartas do dhuine eile, agus a fhios aige an duine eile sin a bheith tar éis cion faoin alt seo a dhéanamh, aon chuidiú le hintinn cosc nó bac nó ceataí a chur amhlaidh ar ghabháil, triail nó pionósú an duine eile sin sa chion, beidh sé ciontach é féin i gcion faoin alt seo.
(4) Má dhéanann comhlucht corpraithe cion faoin alt seo nó cion de dhroim ailt 18 agus go gcruthófar go ndearnadh é le toiliú nó le ceadú, nó gur hurasaíodh a dhéanamh trí aon fhaillí ar thaobh, aon stiúrthóra nó bainisteora ar an gcomhlucht corpraithe sin nó aon rúnaí nó oifigigh eile dhó, beidh an stiúrthóir, an bainisteoir, an rúnaí, nó an t-oifigeach eile sin ciontach freisin sa chion.
(5) Gach duine ar a bhfuil gnáth-chónaí sa Stát a dhéanfas, laistigh nó lasmuigh den Stát, cion faoin alt seo, agus gach duine nach bhfuil gnáth-chónaí air sa Stát a dhéanfas, laistigh den Stát, cion faoin alt seo, dlífear—
(a) ar a chiontú go hachomair sa chion, fíneáil nach mó ná cúig chéad punt (agus, i gcás ciona leanúnaigh, fíneáil bhreise nach mó ná deich bpuint in aghaidh gach lae a leanfar den chion) a chur air nó, de rogha na Cúirte, príosúntacht go ceann téarma nach sia ná sé mhí nó an fhíneáil sin agus an phríosúntacht sin le chéile, nó
(b) ar a chiontú sa chion ar díotáil, fíneáil nach mó ná cúig mhíle punt (agus, i gcás ciona leanúnaigh, fíneáil bhreise nach mó ná caoga punt in aghaidh gach lae a leanfar den chion) a chur air nó, de rogha na Cúirte, príosúntacht go ceann téarma nach sia ná dhá bhliain nó an fhíneáil sin agus an phríosúntacht sin le chéile.
(6) Má ciontaítear duine i gcion faoin alt seo, féadfaidh an Chúirt, i dteannta an phionóis a dlífear a chur ar an duine sin faoi fho-alt (5) den alt seo, a ordú go bhforghéillfear aon airgeadra, aon urrús, aon ór, aon earraí nó aon mhaoin eile a ndearnadh an cion ina leith nó trína bhíthin, agus déanfar mar threorós an tAire le haon ní a forghéillfear amhlaidh.
(7) Ní bheidh cion de dhroim ailt 18 inphionóis faoin alt seo.
Neamhchomhlíonadh leanúnach.
21.—(1) Más rud é—
(a) go gciontófar duine i gcion faoi alt 20 toisc gur mhainnigh, gur fhailligh nó gur dhiúltaigh sé aon fhoráil a chomhlíonadh a cheanglaíos air gníomh sonraithe a dhéanamh laistigh de thréimhse shonraithe nó roimh dháta sonraithe, agus
(b) go mbeidh an gníomh, tar éis dáta an chiontuithe sin, gan déanamh fós aige,
beidh an duine sin ciontach i gcion faoin alt seo agus ar a chiontú ann go hachomair dlífear fíneáil nach mó ná deich bpuint a chur air in aghaidh gach lae a bheas an gníomh gan déanamh aige nó, de rogha na Cúirte, príosúntacht go ceann téarma nach sia ná sé mhí nó an fhíneáil sin agus an phríosúntacht sin le chéile.
(2) Is cion leanúnach cion faoin alt seo agus dá réir sin féadfar imeachta nua a thionscnamh ina leith ó am go ham.
Imeachta achomaire.
22.—Féadfaidh an tAire imeachta a thionscnamh agus a thabhairt ar aghaidh sa Chúirt Dúiche maidir le cion faoi alt 20 nó 21.
CUID VII.
Ilghnéitheach.
Fiacha a bhailiú.
23.—Ach amháin le cead ón Aire, ní dhéanfaidh duine ar bith ag a mbeidh ceart (pé acu láithreach nó todhchaí dhó, agus pé acu iarbhír nó teagmhasach dó) chun aon airgeadra sonraithe d'fháil, nó chun aon íocaíocht d'fháil ó dhuine atá ina chónaí lasmuigh de na críocha sceidealta, aon ní, ná ní staonfaidh sé ó dhéanamh aon ní, le hintinn a thabhairt—
(a) go gcuirfear moill le fáil an iomláin nó aon choda den airgeadra nó den íocaíocht aige, nó
(b) go scoirfidh an t-airgeadra nó an íocaíocht, go hiomlán nó go páirteach, de bheith le fáil aige.
Srian le hiasachta áirithe.
24.—(1) Ach amháin le cead ón Aire, ní thabharfaidh duine ar bith aon airgead ná urrúis ar iasacht d'aon chomhlucht corpraithe ar a bhfuil cónaí sna críocha sceidealta agus atá á rialú in aon tslí (go díreach nó go neamhdhíreach) ag daoine atá ina gcónaí lasmuigh de na críocha sceidealta.
(2) Ní bheidh feidhm ag an alt seo i gcás nach eol don iasachtóir agus nach bhfuil aon chúis aige bheith in amhras, tar éis dó pé fiosrú a dhéanamh is réasúnach in imthosca an cháis, go bhfuil an comhlucht corpraithe á rialú amhlaidh.
Cead.
25.—(1) Féadfaidh aon chead a bhéarfar faoin Acht seo bheith ina chead ginearálta nó ina chead nach mbaineann ach le hidirbheart áirithe agus bheith ina chead coinníollach nó ina chead gan coinníoll agus féadfar é a chúlghairm nó a leasú.
(2) Aon duine a bhainfeas leas as aon chead a bhéarfar faoin Acht seo, déanfaidh sé do réir aon choinníoll a bheas ag gabháil leis an gcead.
(3) Beidh de rogha ag an Aire ceada faoin Acht seo a thabhairt nó gan iad a thabhairt.
Treoracha.
26.—(1) Féadfaidh an tAire treoracha a thabhairt do dhaoine de na haicmí seo a leanas, is é sin le rá:—
(a) déileálaithe údaraithe agus taisc-choimeádaithe údaraithe,
(b) daoine chun a dtarmligfear aon chumhachta de chuid an Aire faoin Acht seo, eadhon—
(i) i gcás aon daoine den tsórt sin, treoracha maidir le feidhmiú aon fheidhmeanna is infheidhmithe acu de bhuaidh aon fhorála, nó de bhuaidh aon ní arna dhéanamh faoi aon fhoráil, den Acht seo, nó
(ii) i gcás déileálaithe údaraithe, treoracha mar adúradh, nó treoracha i dtaobh na dtéarmaí ar a bhféadfaid ór nó airgeadra coigríche a cheannach, d'fháil ar iasacht nó a ghlacadh ar shlí eile nó ór nó airgeadra coigríche a dhíol, a thabhairt ar iasacht nó a dhiúscairt ar shlí eile agus i dtaobh tuairisceáin a thabhairt don Aire ar idirbhearta in ór nó in airgeadra coigríche agus i dtaobh íocaíochtaí a rinneadh le daoine atá ina gcónaí lasmuigh de na críocha sceidealta nó a fuarthas uathu.
(2) Aon duine dá dtabharfar aon treoir faoin alt seo, déanfaidh sé do réir na treora sin.
(3) Féadfaidh aon treoir a bhéarfar faoin alt seo bheith ina treoir ghinearálta nó ina treoir shonrach agus féadfar í a chúlghairm nó d'athrú le treoracha ina dhiaidh sin.
(4) Is i pé slí is cuí leis an Aire a bhéarfar treoracha faoin alt seo.
(5) D'ainneoin fo-ailt (4) den alt seo, ní déanfar, de bhuaidh aon treora faoin alt seo, duine a chiontú i gcion faoin Acht seo murar seirbheáladh an treoir air.
Díolúintí.
27.—Féadfaidh an tAire, más cuí leis é, díolúine a thabhairt, le rialacháin, ó chomhlíonadh aon fhorála den Acht seo agus féadfaidh an díolúine bheith ina díolúine choinníollach nó ina díolúine gan coinníoll.
Tarmligean.
28.—Féadfaidh an tAire, a mhéid is cuí leis agus faoi réir pé srian agus coinníoll is cuí leis, aon cheann dá chumhachta (seachas cumhacht chun aon ordú nó rialacháin a dhéanamh) a tharmligean, nó a údarú é a tharmligean, chun aon duine nó chun aon aicme daoine is cead leis, agus forléireofar dá réir sin tagairtí san Acht seo don Aire.
Seirbheáil.
29.—(1) Féadfar aon doiciméad faoin Acht seo a sheirbheáil ar dhuine—
(a) tríd an doiciméad a sheachadadh don duine sin,
(b) tríd an doiciméad a chur leis an bpost i gclúdach a díreofar chun an duine sin ag an seoladh ag a bhfuil gnáth-chónaí air nó gnó á sheoladh aige, nó
(c) má tá an duine sin as láthair nó lasmuigh den Stát nó mura bhfuil a sheoladh ar eolas agus nach féidir é d'fháil amach trí fhiosrú réasúnach—
(i) tríd an doiciméad a sheachadadh do ghníomhaire dhó, nó
(ii) tríd an doiciméad a chur leis an bpost i gclúdach a díreofar chun gníomhaire dhó ag an seoladh ag a bhfuil gnáth-chónaí ar an ngníomhaire.
(2) Chun críocha fo-ailt (1) den alt seo, measfar cuideachta atá cláraithe faoi na hAchta Cuideachtan, 1908 go 1924, a bheith ag seoladh gnótha ag a hoifig chláraithe agus measfar gach comhlucht corpraithe eile agus gach comhlucht neamhchorpraithe a bheith ag seoladh gnótha ag a phríomh-oifig nó ag a phríomh-áit ghnótha sa Stát.
Rialacháin.
30.—(1) Féadfaidh an tAire rialacháin a dhéanamh ag ordú aon ní dá dtagartar san Acht seo mar ní atá ordaithe nó le hordú.
(2) Gach rialachán a déanfar 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, laistigh den lá agus fiche a shuífeas an Teach sin tar éis an rialachán a leagadh faoina bhráid, 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.
Déileálaithe údaraithe breise agus taiscchoimeádaithe údaraithe breise.
31.—Féadfaidh an tAire, le rialacháin, daoine a cheapadh (i dteannta na ndaoine a sonraítear sa Chéad agus sa Dara Sceideal) ina ndéileálaithe údaraithe nó ina dtaisc-choimeádaithe údaraithe.
Feidhm maidir leis an Stát.
32.—Cuirfidh an tAcht seo ceangal ar an Stát agus beidh feidhm aige maidir le hidirbhearta ag Aire Stáit nó ag údarás eile a bheas ag gníomhú thar ceann an Stáit.
Caiteachais agus úsáid an airgid a gheofar.
33.—(1) Íocfar as airgead a sholáthrós an tOireachtas na caiteachais faoina raghaidh an tAire ag riaradh an Achta seo.
(2) Íocfar isteach sa Stát-Chiste nó cuirfear chun tairbhe don Stát-Chiste i pé slí a shonrós an tAire an t-airgead uile a gheobhas an tAire faoin Acht seo.
Athghairm agus forála idirlinne.
34.—(1) Athghairmtear leis seo mír (c) d'fho-alt (1) d'alt 2 den Acht Soláthairtí agus Seirbhísí (Forála Sealadacha), 1946 (Uimh. 22 de 1946).
(2) I gcás aon treoir, cead, údarás nó díolúine, a tugadh i bhfeidhmiú cumhachta a tugadh le hordú faoin achtachán a hathghairmtear leis seo, agus d'fhéadfaí a thabhairt faoi aon fhoráil den Acht seo, a bheith i bhfeidhm díreach roimh thosach feidhme na forála sin, beidh éifeacht aige amhail is dá mba faoin bhforáil sin a tugadh é.
AN CHEAD SCEIDEAL.
Déileálaithe Udaraithe.
Banc na hÉireann.
Mac Aonghusa & Mac Mathúna.
Banc Ibernia, Tta.
Banc na Mumhan & Laighean, Tta.
An Banc Náisiúnta, Tta.
Banc Náisiúnta na Cathrach, Tta.
Banc an Tuaiscirt, Tta.
Banc Cúigí na hÉireann, Tta.
Banc Ríoga na hÉireann, Tta.
Banc Uladh, Tta.
AN DARA SCEIDEAL.
Taisc-choimeádaithe Udaraithe.
Banc na hÉireann.
Mac Aonghusa & Mac Mathúna:
Banc Ibernia, Tta.
Banc na Mumhan & Laighean, Tta.
An Banc Náisiúnta, Tta.
Banc Náisiúnta na Cathrach, Tta.
Banc an Tuaiscirt, Tta.
Banc Cúigí na hÉireann, Tta.
Banc Ríoga na hÉireann, Tta.
Banc Uladh, Tta.
AN TRIU SCEIDEAL.
Urrúis Fhorcoimeádta.
1. Urrúis atá inaistrithe trí dheimhnithe iomparthóra.
2. Urrúis atá cláraithe lasmuigh den Stát agus a bhfuil ús nó díbhinní orthu iníoctha trí chúpón.
3. Urrúis atá cláraithe lasmuigh de na críocha sceidealta.
4. Urrúis atá cláraithe sna críocha sceidealta agus is féidir d'aistriú chun cláir, nó i gclár, lasmuigh de na críocha sceidealta.
Number 30 of 1954.
EXCHANGE CONTROL ACT, 1954.
ARRANGEMENT OF SECTIONS
Preliminary and General.
Section | |
Dealings in Gold and Foreign Currency.
Payments.
Restrictions on payments to persons resident outside the scheduled territories. | |
Restrictions on payments to persons resident in the scheduled territories. | |
Securities.
Import and Export.
Enforcement.
Miscellaneous.
Authorised Dealers.
Authorised Depositaries.
Reserved Securities.
Acts Referred to | |
No. 25 of 1938 | |
No. 17 of 1951 | |
No. 22 of 1946 | |
Number 30 of 1954.
EXCHANGE CONTROL ACT, 1954.
PART I.
Preliminary and General.
Short title.
1.—This Act may be cited as the Exchange Control Act, 1954.
Commencement and duration.
2.—(1) This Act shall come into operation on such day or days as, by order or orders made by the Minister, may be fixed therefor either generally or with reference to any particular purpose or provision, and different days may be so fixed for different purposes and different provisions.
(2) This Act shall continue in operation until the 31st day of December, 1958, and shall then expire.
Interpretation.
3.—In this Act—
“authorised dealer” means a person specified in the First Schedule or prescribed under section 31;
“authorised depositary” means a person specified in the Second Schedule or prescribed under section 31;
“authorised officer” means an immigration officer or a member of the Garda Síochána;
“bearer certificate” means a certificate of title to securities by the delivery of which, with or without endorsement, title to the securities is transferable;
“certificate of title” means any document (not being a receipt by an authorised depositary for a document deposited) recognising or conferring or containing evidence of title or rights (whether actual or contingent) to securities and, in the case of any such document with coupons (whether attached to the document or on separate coupon sheets), includes any coupons which have not been detached;
“country of origin” means, in the case of natural products, the country where the goods were produced and, in the case of manufactured products, the country where they were transformed into the condition in which they were introduced into the State (packing, repacking, sorting or blending being regarded as not constituting transformation);
“coupon” means a coupon representing dividends or interest on a security;
“foreign currency” means any currency or notes other than currency or notes issued by the Government or under the law of any part of the scheduled territories, and any reference to foreign currency includes, except in so far as the context otherwise requires, a reference to any right to receive foreign currency in respect of any credit or balance at a bank;
“gold” means gold coin or gold bullion;
“the Minister” means, subject to section 28, the Minister for Finance;
“prescribed” means prescribed by the Minister by regulations;
“register” means any book, file or index in which securities are registered;
“registered” includes inscribed;
“reserved securities” means securities specified in the Third Schedule;
“the scheduled territories” means—
(a) the State,
(b) Northern Ireland, Great Britain, the Channel Islands and the Isle of Man, and
(c) such other territories as may be prescribed;
“securities” means shares, stocks, bonds, debentures, debenture stock, units under a unit trust scheme or shares in an oil royalty;
“specified currency” has the meaning assigned to it in section 4;
“unit trust scheme” means any arrangement made for the purpose, or having the effect, of providing for persons having funds available for investment, facilities for the participation by them, as beneficiaries under a trust, in profits or income arising from the acquisition, holding, management or disposal of any property whatsoever;
“unit” means, in relation to a unit trust scheme, a right or interest which may be acquired under the scheme.
PART II.
Dealings in Gold and Foreign Currency.
Dealings in gold and foreign currency.
4.—(1) Except with the permission of the Minister, a person, other than an authorised dealer, shall not buy or borrow any gold or foreign currency from, or sell or lend any gold or foreign currency to, any person other than an authorised dealer.
(2) The buying, borrowing, selling or lending of gold or foreign currency by an authorised dealer shall be subject to such directions as may be given by the Minister under section 26.
(3) (a) Every person who is entitled to sell, or procure the sale of, any foreign currency to which this subsection applies, and is not an authorised dealer, shall offer it, or cause it to be offered, for sale to an authorised dealer at such price as may for the time being be determined by the Minister, unless the Minister permits his retention and use thereof or he disposes thereof to any other person with the permission of the Minister.
(b) The foreign currency to which this subsection applies is such foreign currency (in this Act referred to as “specified currency”) as may be prescribed.
PART III.
Payments.
Restrictions on payments to persons resident outside the scheduled territories.
5.—Except with the permission of the Minister, a person shall not—
(a) make, or commit himself to make, any payment to or by the order of or on behalf of any person resident outside the scheduled territories, or
(b) place, or promise to place, any sum to the credit of any person so resident.
Restrictions on payments to persons resident in the scheduled territories.
6.—Except with the permission of the Minister, a person shall not—
(a) place, or promise to place, any sum to the credit of any person resident in the scheduled territories by the order of or on behalf of any person resident outside those territories, or
(b) make, or commit himself to make, any payment to a person resident in the scheduled territories, or place, or promise to place, any sum to the credit of any person so resident as consideration for or in association with—
(i) the receipt by any person of a payment made outside the scheduled territories, the acquisition by any person of property which is outside the scheduled territories, the performance outside the scheduled territories of any service, or the importation into the State or any other of the scheduled territories of goods of a country of origin not being in the scheduled territories, or
(ii) the transfer to any person, or the creation in favour of any person, of a right (whether present or future, and whether actual or contingent) to receive a payment outside the scheduled territories, to acquire property which is outside the scheduled territories, to have performed outside the scheduled territories any service, or to import into the State or any other of the scheduled territories goods of a country of origin not being in the scheduled territories.
Payments, etc., by authorised dealers.
7.—Notwithstanding any other provision of this Act, an authorised dealer may, in accordance with a direction given by the Minister under section 26—
(a) make, or commit himself to make, payments to or by the order of persons resident outside the scheduled territories or place, or promise to place, sums to the credit of such persons, or
(b) effect any other transaction in the normal course of banking business.
PART IV.
Securities.
Issue of securities.
8.—Except with the permission of the Minister, a person shall not issue any security to a person who is resident outside the scheduled territories or who is a nominee of a person so resident.
Transfer of securities, annuities and policies of assurance.
9.—(1) Except with the permission of the Minister, a person shall not transfer—
(a) any security, annuity or policy of assurance, or any right or interest in a security, annuity or policy of assurance, to a person who is resident outside the scheduled territories or who is a nominee of a person so resident, or
(b) any reserved security or coupon, or any right or interest in a reserved security or coupon, to any person.
(2) Except with the permission of the Minister, a person shall not accept a transfer of—
(a) any security, annuity or policy of assurance, or any right or interest in a security, annuity or policy of assurance, from a person who is resident outside the scheduled territories or who is a nominee of a person so resident, or
(b) any reserved security or coupon, or any right or interest in a reserved security or coupon, from any person.
Issue of bearer certificates and coupons.
10.—Except with the permission of the Minister, a person shall not issue any bearer certificate or coupon or so alter any document that it becomes a bearer certificate or coupon.
Substitution of securities and certificates outside the scheduled territories.
11.—Except with the permission of the Minister, a person shall not do any act with intent to secure—
(a) that a security which is—
(i) registered in the scheduled territories, or
(ii) transferable by means of a bearer certificate in the scheduled territories,
becomes or is replaced by a security registered outside the scheduled territories or a security transferable by means of a bearer certificate outside the scheduled territories, or
(b) that a certificate of title to any other security is issued outside the scheduled territories in substitution for, or in addition to, a certificate of title thereto which is in, or is or has been lost or destroyed in, the scheduled territories.
Payment of capital moneys outside the scheduled territories.
12.—Except with the permission of the Minister, a person shall not do any act with intent to secure that—
(a) capital moneys payable on a security registered in the scheduled territories are paid outside the scheduled territories, or
(b) where the certificate of title to a security is in the scheduled territories, capital moneys payable on the security are paid outside the scheduled territories without production of the certificate to the person making the payment.
Duties of persons keeping registers.
13.—Except with the permission of the Minister, a person concerned with the keeping of any register shall not—
(a) enter in the register the name of any person unless there is produced to him such evidence as may be prescribed that the entry does not form part of a transaction involving a contravention of any of the provisions of this Act, or
(b) enter in the register any address outside the scheduled territories except for the purpose of registering a transaction for which the permission of the Minister has been granted, or
(c) do any act in relation to the register which recognises or gives effect to any act appearing to have been done in contravention of any of the provisions of this Act, whether done by a person resident in the State or not.
Deposit of securities.
14.—(1) Except with the permission of the Minister, a person, by whom or to whose order (either directly or indirectly) a certificate of title to a reserved security is held, shall cause the certificate to be kept in the custody of an authorised depositary.
(2) Except with the permission of the Minister—
(a) an authorised depositary shall not release or destroy any certificate of title to a reserved security or any coupon,
(b) an authorised depositary shall not do any act recognising or giving effect to the substitution (otherwise than by operation of law) of one person for another as the person from whom he receives an instruction in relation to a certificate of title to a reserved security.
(3) Except with the permission of the Minister, capital moneys, interest or dividends shall not be paid in the State on any reserved security except to, or to the order of, the authorised depositary with whom the certificate of title to the security is deposited.
(4) Except with the permission of the Minister, a person shall not detach any coupon from a certificate of title to securities with coupons otherwise than in the normal course for collection.
(5) A person depositing a certificate of title to a reserved security with an authorised depositary shall furnish such information as to ownership as the authorised depositary may require.
(6) For the purposes of this section—
(a) a certificate of title shall be deemed not to be in the custody of an authorised depositary if he has no notice of the nature of the certificate or if it is in a locked or sealed receptacle from which he is not entitled to have it removed,
(b) a certificate of title shall be deemed to be in the custody of an authorised depositary if it is in the custody of another person who holds it by order and on behalf of an authorised depositary.
PART V.
Import and Export.
Restrictions on import.
15.—(1) The importation of—
(a) any certificate of title to any reserved security, including any such certificate which has been cancelled and any document certifying the destruction, loss or cancellation of any certificate of title to a reserved security, or
(b) any coupon,
is hereby prohibited except with the permission of the Minister.
(2) The importation from any place not in Northern Ireland, Great Britain, the Channel Islands or the Isle of Man of any notes which are or have been at any time legal tender in Northern Ireland, Great Britain, the Channel Islands and the Isle of Man, or any part thereof, or of any bank notes of any bank of issue in Northern Ireland, Great Britain, the Channel Islands or the Isle of Man, is hereby prohibited except with the permission of the Minister.
Restrictions on export.
16.—(1) The exportation of—
(a) any gold,
(b) any certificate of title to a reserved security (including any such certificate which has been cancelled) or any document certifying the destruction, loss or cancellation of any such certificate, or
(c) any coupon,
is hereby prohibited except with the permission of the Minister.
(2) The exportation to any place not in Northern Ireland, Great Britain, the Channel Islands or the Isle of Man of—
(a) any notes issued by any bank in, or which are or have been legal tender in, any part of the scheduled territories,
(b) any foreign currency or any document of a kind intended to enable the person to whom it is issued to obtain foreign currency from some other person on the credit of the person issuing it,
(c) any policy of assurance, or
(d) any postal order,
is hereby prohibited except with the permission of the Minister.
Payment for exports.
17.—(1) The exportation of goods of any class or description to a destination in any territory, other than the scheduled territories, is hereby prohibited, except with the permission of the Minister, unless—
(a) (i) there is produced to the Revenue Commissioners the prescribed evidence that payment for the goods in such manner as may be prescribed in relation to goods of that class or description exported to a destination in that territory has been made to a person in the State, and
(ii) the Revenue Commissioners are satisfied that the amount of the payment that has been made is such as to represent a return for the goods which is, in all the circumstances, adequate, or
(b) the Revenue Commissioners are satisfied that—
(i) payment for the goods in such manner as may be prescribed in relation to goods of that class or description exported to a destination in that territory is to be made to a person in the State within six months after the date of the exportation, and
(ii) the amount of the payment that is to be made is such as to represent a return for the goods which is, in all the circumstances, adequate.
(2) (a) For the purpose of satisfying themselves in the case of any goods as to the matters specified in paragraphs (a) and (b) of subsection (1) of this section and without prejudice to the powers conferred by section 24 of the Finance Act, 1938 (No. 25 of 1938), the Revenue Commissioners may require the person making entry of the goods for export to deliver to the collector or other proper officer of customs, together with the entry, such declarations, signed by such persons, and such documents as the Revenue Commissioners think fit.
(b) Where a person is required to deliver a declaration or a document under this subsection, the goods shall not be exported until the declaration or document has been delivered.
(3) Where goods are exported before receipt of payment to a destination outside the scheduled territories, the person exporting the goods shall, unless the Minister otherwise specifies, produce to the Revenue Commissioners, within seven months, or such longer period as the Minister may specify, after the date of exportation, the prescribed evidence showing the amount and manner of payment for the goods.
(4) It shall be a good defence to a prosecution for a contravention of subsection (3) of this section that the failure to produce the evidence required by the subsection was due to no fault of the defendant.
PART VI.
Enforcement.
Application of the Customs Acts:
18.—(1) The Customs Acts shall, subject to such modifications, if any, as may be prescribed to adapt them to this Act, apply, in relation to any thing prohibited to be imported or exported by any of the provisions of this Act except with the permission of the Minister, as they apply in relation to goods prohibited to be imported or exported by or under any of the said Acts, and any reference in the said Acts to goods shall be construed as including a reference to any thing prohibited to be imported or exported by any of the provisions of this Act except with the permission of the Minister.
(2) References in this section to the Customs Acts shall be taken as including references to section 14 of the Post Office (Parcels) Act, 1882 (which, as amended by section 7 of the Post Office (Amendment) Act, 1951 (No. 17 of 1951), applies the Customs Acts to goods contained in foreign parcels and postal packets and provides that goods may be examined, seized and forfeited accordingly) and to section 18 of the Post Office Act, 1908 (which enables the Minister for Posts and Telegraphs to detain and forward to the Revenue Commissioners for opening and detention for the purpose of prosecution any postal packet suspected to contain contraband goods).
(3) Any declaration required to be given under section 17 shall, for the purposes of section 168 of the Customs Consolidation Act, 1876 (under which making false declarations in matters relating to customs is an offence), be deemed to be a declaration in a matter relating to customs.
Search and seizure.
19.—(1) Without prejudice to any powers conferred by the Customs Acts, a person (in this section referred to as the traveller) who, on any occasion, is about to leave the State or arrives in the State shall, if on that occasion he is required to do so by an officer of customs and excise or an authorised officer—
(a) declare whether or not he has with him any thing prohibited to be imported or exported by any of the provisions of this Act except with the permission of the Minister, and
(b) produce any such thing as aforesaid which he has with him.
(2) The officer may examine or search any article which the traveller has with him for the purpose of ascertaining whether he is conveying or has in his possession any such thing and, if the officer has reasonable grounds for suspecting that the traveller has about his person any such thing, he may search the traveller, and the officer may seize any thing produced as aforesaid or found upon such examination or search as aforesaid as to which the officer has reasonable grounds for suspecting that it is prohibited to be imported or exported by any of the provisions of this Act except with the permission of the Minister, unless the traveller produces evidence showing that he is exporting or importing the thing in accordance with this Act.
(3) A female shall not be searched in pursuance of this section except by a female.
Offences, prosecutions and punishments.
20.—(1) Every person who contravenes (whether by act or omission) or attempts so to contravene any provision of, or any restriction or requirement imposed by or under, this Act shall be guilty of an offence under this section.
(2) Every person who aids, abets, assists, counsels or procures another person, or conspires with another person, to commit an offence under this section, shall himself be guilty of an offence under this section.
(3) Every person who, knowing that another person has committed an offence under this section, gives that person any assistance with intent thereby to prevent, hinder or interfere with the apprehension, trial or punishment of that other person for the offence shall himself be guilty of an offence under this section.
(4) Where an offence under this section or an offence consequent on section 18 is committed by a body corporate and is proved to have been so committed with the consent or approval of, or to have been facilitated by any neglect on the part of, any director, manager, secretary, or other officer of such body corporate, such director, manager, secretary, or other officer shall also be guilty of the offence.
(5) Every person who, being ordinarily resident in the State, commits, whether within or without the State, an offence under this section and every person who, not being ordinarily resident in the State, commits within the State an offence under this section shall—
(a) on summary conviction of the offence, be liable to a fine not exceeding five hundred pounds (together with, in the case of a continuing offence, a further fine not exceeding ten pounds for every day on which the offence is continued) or, at the discretion of the Court, to imprisonment for a term not exceeding six months or to both such fine and imprisonment, or
(b) on conviction of the offence on indictment, be liable to a fine not exceeding five thousand pounds (together with, in the case of a continuing offence, a further fine not exceeding fifty pounds for every day on which the offence is continued) or, at the discretion of the Court, to imprisonment for a term not exceeding two years or to both such fine and such imprisonment.
(6) Where a person is convicted of an offence under this section, the Court may, in addition to the punishment to which such person is liable under subsection (5) of this section, direct that any currency, any security, any gold, any goods or any other property, in relation to or by means of which the offence was committed, be forfeited, and anything so forfeited shall be disposed of in such manner as the Minister may direct.
(7) An offence consequent upon section 18 shall not be punishable under this section.
Continued non-compliance.
21.—(1) Where—
(a) a person is convicted of an offence under section 20 by reason of his failure, neglect or refusal to comply with any provision requiring him to perform a specified act within a specified period or before a specified date, and
(b) the act remains, after the date of such conviction, unperformed by him,
that person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding ten pounds for each day on which the act remains unperformed by him or, at the discretion of the Court, to imprisonment for a term not exceeding six months or to both such fine and such imprisonment.
(2) An offence under this section shall be a continuing offence and accordingly fresh proceedings in respect thereof may be taken from time to time.
Summary proceedings.
22.—Proceedings in the District Court in relation to an offence under section 20 or 21 may be brought and prosecuted by the Minister.
PART VII.
Miscellaneous.
Collection of debts.
23.—Except with the permission of the Minister, a person who has a right (whether present or future and whether actual or contingent) to receive any specified currency, or any payment from a person resident outside the scheduled territories, shall not do or refrain from doing, any act with intent to secure—
(a) that the receipt by him of the whole or part of the currency or payment is delayed, or
(b) that the currency or payment ceases, in whole or in part, to be receivable by him.
Restriction on certain loans.
24.—(1) Except with the permission of the Minister, a person shall not lend any money or securities to any body corporate resident in the scheduled territories which is by any means controlled (whether directly or indirectly) by persons resident outside the scheduled territories.
(2) This section shall not apply where the lender after making such inquiries as are reasonable in the circumstances of the case does not know and has no reason to suspect that the body corporate is so controlled.
Permissions.
25.—(1) Any permission granted under this Act may be either general or limited to a particular transaction and either absolute or conditional and may be revoked or amended.
(2) A person who avails himself of any permission granted under this Act shall comply with any conditions attached to the permission.
(3) The grant of permissions under this Act shall be at the discretion of the Minister.
Directions.
26.—(1) The Minister may give directions to persons belonging to the following classes, that is to say:—
(a) authorised dealers and authorised depositaries,
(b) persons to whom any powers of the Minister under this Act are delegated, being—
(i) in the case of any such persons, directions as respects the exercise of any functions exercisable by them by virtue of, or by virtue of anything done under, any provision of this Act, or
(ii) in the case of authorised dealers, such directions as aforesaid, or directions as to the terms on which they may buy, borrow or otherwise accept gold or foreign currency, or sell, lend or otherwise dispose of gold or foreign currency and the furnishing to the Minister of returns of transactions in gold or foreign currency and of payments made to or received from persons resident outside the scheduled territories.
(2) Any direction given under this section to a person shall be complied with by such person.
(3) Any direction given under this section may be either general or particular and may be revoked or varied by subsequent directions.
(4) Directions under this section shall be given in such manner as the Minister thinks appropriate.
(5) Notwithstanding subsection (4) of this section, a person shall not by virtue of any direction under this section, be convicted of an offence under this Act unless the direction was served on him.
Exemptions.
27.—The Minister, if he so thinks proper, may by regulations grant exemption from compliance with any provision of this Act and the exemption may be either absolute or conditional.
Delegation.
28.—The Minister may, to such extent and subject to such restrictions and conditions as he may think proper, delegate or authorise the delegation of any of his powers (other than a power to make any order or regulations) to any person, or any class of persons approved by him, and references in this Act to the Minister shall be construed accordingly.
Service.
29.—(1) Any document under this Act may be served on a person—
(a) by delivering the document to such person,
(b) by sending the document by post in an envelope addressed to such person at the address at which he ordinarily resides or carries on business, or
(c) where such person is absent or abroad or his address is unknown and cannot be ascertained by reasonable inquiries—
(i) by delivering the document to an agent of the person, or
(ii) by sending the document by post in an envelope addressed to an agent of the person at the address where the agent ordinarily resides.
(2) For the purposes of subsection (1) of this section, a company registered under the Companies Acts, 1908 to 1924, shall be deemed to carry on business at its registered office and every other body corporate and every unincorporated body shall be deemed to carry on business at its principal office or place of business in the State.
Regulations.
30.—(1) The Minister may make regulations prescribing any matter referred to in this Act as prescribed or to be prescribed.
(2) Every regulation 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 regulation is passed by either such House within the next subsequent twenty-one days on which that House 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.
Additional authorised dealers and authorised depositaries.
31.—The Minister may by regulations appoint persons (in addition to the person specified in the First and Second Schedules) to be authorised dealers or authorised depositaries.
Application to the State.
32.—This Act shall bind the State and shall apply to transactions by a Minister of State or other authority acting on behalf of the State.
Expenses and disposal of moneys received.
33.—(1) The expenses incurred by the Minister in the administration of this Act shall be defrayed out of moneys provided by the Oireachtas.
(2) All moneys received by the Minister under this Act shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister may specify.
Repeal and transitional provisions.
34.—(1) Paragraph (c) of subsection (1) of section 2 of the Supplies and Services (Temporary Provisions) Act, 1946 (No. 22 of 1946), is hereby repealed.
(2) Any direction, permission, authorisation or exemption given in exercise of a power conferred by order under the enactment hereby repealed which could have been given under any provision of this Act, shall, if in force immediately before the commencement of that provision, have effect as if given under that provision.
FIRST SCHEDULE.
Authorised Dealers.
Bank of Ireland.
Guinness & Mahon.
Hibernian Bank, Ltd.
Munster & Leinster Bank, Ltd.
National Bank, Ltd.
National City Bank, Ltd.
Northern Bank, Ltd.
Provincial Bank of Ireland, Ltd.
Royal Bank of Ireland, Ltd.
Ulster Bank, Ltd.
SECOND SCHEDULE.
Authorised Depositaries.
Bank of Ireland.
Guinness & Mahon.
Hibernian Bank, Ltd.
Munster & Leinster Bank, Ltd.
National Bank, Ltd.
National City Bank, Ltd.
Northern Bank, Ltd.
Provincial Bank of Ireland, Ltd.
Royal Bank of Ireland, Ltd.
Ulster Bank, Ltd.
THIRD SCHEDULE.
Reserved Securities.
1. Securities transferable by means of bearer certificates.
2. Securities registered outside the State on which interest or dividends are payable by coupon.
3. Securities registered outside the scheduled territories.
4. Securities registered in the scheduled territories which can be transferred to or in a register outside the scheduled territories.