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Uimhir 31 de 1931.
ACHT AIRGID, 1931.
CUID I.
Cain Ioncuim.
Cáin Ioncuim agus for-cháin in aghaidh na bliana 1931-32.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1931, éileofar Cáin Ioncuim do réir thrí scillinge fén bpúnt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1931, éileofar for-cháin do réir na rátaí céanna gur dá réir do héilíodh í in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1930.
(3) Na forálacha reachtúla agus na forálacha eile bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1930, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha Chuid II den Acht Airgid, 1929 (Uimh. 32 de 1929) agus forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1931.
Alt 8 den Acht Airgid, 1925, do leasú.
2.—Déanfar fo-alt (1) d'alt 8 den Acht Airgid, 1925 (Uimh. 28 de 1925), do léiriú agus beidh éifeacht aige agus tuigfear go raibh éifeacht riamh aige fé is dá ndeintí na focail agus na figiúirí “no fé Riail 18 de sna Rialacha Generálta bhaineann le Sceidil A, B, C, D, agus E den Acht san” do chur isteach ann i ndiaidh na bhfigiúirí “1918” atá anois ann
Saoirse d'airgead áirithe is iníoctha le hoispidéil.
3.—(1) Deonfar saoirse o cháin fé Sceideal D den Income Tax Act, 1918, maidir le hairgead ar bith is iníoctha le cólucht rialúcháin óispidéil ar bith fén Acht um Oispidéil Phuiblí Dhéirciúla (Forálacha Sealadacha), 1930 (Uimh. 12 de 1930).
(2) Tuigfear an t-alt so do theacht i bhfeidhm an 6adh lá d'Abrán, 1930, agus éifeacht do bheith aige an lá san agus ón lá san amach.
Imeachta i dtaobh pionóisí áirithe.
4.—D'ainneoin nách féidir a fháil amach go cinnte cé méid é pionós is ionbhainte amach fé sna hAchtanna Cánach Ioncuim toisc gan an méid cánach gur dá réir a bheidh an pionós san le háireamh do bheith faighte amach ar fad, féadfar imeachta do bhunú chun an phionóis sin do bhaint amach agus más rud é, nuair a bheidh na himeachta san á n-éisteacht, ná beidh méid na cánach san faighte amach ar fad féadfaidh an Chúirt na himeachta san do chur ar athló más dóich léi go bhfuil an pionós san ionbhainte amach agus ní thabharfaidh aon bhreithiúntas ná ní dhéanfaidh aon ordú chun an phionóis sin d'íoc go dtí go mbeidh méid na cánach san faighte amach ar fad.
CUID II.
Custuim agus Mal.
Diúité ar íleacha éadtroma híodrocarbóin mhinearáil.
5.—(1) Eileofar, gearrfar, agus íocfar diúité custum do réir tuistiún an galún ar gach íle éadtrom híodrocarbóin mhinearáil a hiomportálfar isteach i Saorstát Éireann an 7adh lá de Bhealtaine, 1931, no dá éis sin, agus ar gach íle éadtrom híodrocarbóin mhinearáil do hiomportáladh isteach i Saorstát Éireann roimh an 7adh lá de Bhealtaine, 1931, agus do cuireadh i dtír i Saorstát Éireann ar an dáta san no dá éis.
(2) Má bhíonn na Coimisinéirí Ioncuim sásta go dteastuíonn aon íleacha éadtroma híodrocarbóin minearáil chun iad d'úsáid mar tháthchuid i ndéanamh earraí nách de chineál íleacha éadtroma híodrocarbóin minearáil no nách earraí ná fuil ionta ach meascán no cumasc de sna híleacha san go dtáthchuid éigin ar nós abhair dhaithte no gan a leithéid féadfaid, fé réir pé coinníollacha is oiriúnach leo d'ordú, a cheadú go ndéanfar na híleacha éadtroma híodrocarbóin minearáil sin d'iomportáil gan an diúité forchuirtear leis an alt so d'íoc.
(3) Má dheineann duine ar bith éinní is sárú ar aon choinníoll dá n-ordóidh na Coimisinéirí Ioncuim fén bhfo-alt san roimhe seo beidh sé ciontach i gcionta fé sna hAchtanna Custum agus ragha sé fé phionós de chaoga púnt in aghaidh gach cionta agus geallbhruidfear aon íle éadtrom híodrocarbóin mhinearáil gur ina taobh do rinneadh an sárú san.
(4) Má bhíonn aon íle no íleacha éadtroma híodrocarbóin minearáil mar chuid no mar tháthchuid d'aon earraí déanta no ullmhuithe a hiomportálfar, agus gur dóich leis na Coimisinéirí Ioncuim nách meascáin ná cumaisc d'íleacha éadtroma híodrocarbóin is mó atá sna hearraí sin agus ná fuilid oiriúnach ná ná teastuíd chun iad d'úsáid in ionad aon íle no íleacha éadtroma híodrocarbóin ná chun iad do bhaint amach ina dhiaidh sin, ní bheidh feidhm ag alt 7 den Finance Act, 1901, maidir leis an íle no na híleacha éadtroma híodrocarbóin minearáil a bheidh sna hearraí sin.
(5) Ar aon íleacha éadtroma híodrocarbóin minearáil d'easportáil o Shaorstát Éireann no iad do chur ar bord luinge no i dtaisce i mbanna-stóras le húsáid mar stóranna luinge agus ar aon íleacha den tsórt san do chur ar bord aon aer-árthaigh le húsáid ar thurus go háit lasmuich de Shaorstát Éireann lomhálfar ais-tarrac is có-ionann le méid an diúité taisbeánfar chun sástachta na gCoimisinéirí Ioncuim do bheith íoctha ar na hearraí.
(6) Beidh éifeacht ag na forálacha so leanas maidir leis an diúité forchuirtear agus leis an ais-tarrac a lomháltar leis an alt so, sé sin le rá:—
(a) na forálacha d'alt 98 den Customs Consolidation Act, 1876, a bhaineann le diúité d'éileamh ar mhéid na n-earraí mar a gheobhfar amach é do réir a meáchainte, a dtomhais no a nirt le linn a seachadtha, bainfid le híleacha éadtroma híodrocarbóin minearáil nuair a tógfar amach as stóras iad le húsáid sa bhaile fé mar a bhainid leis na hearraí a heiscítear go speisialta agus a luaidhtear san alt san 98;
(b) fé réir pé coinníollacha do chólíonadh fhorchuirfidh na Coimisinéirí Ioncuim i dtaobh urrúis do thabhairt ar na hearraí d'ath-easportáil, ní bheidh an diúité inéil ithe ar íleacha éadtroma híodrocarbóin minearáil a hiomportálfar chun iad d'easportáil tar éis turuis tré Shaorstát Éireann no tré n-a n-aistriú o luing go luing eile;
(c) más rud é, chun aon aisíoca sa diúité d'fháil, go ndéanfaidh éinne no go gcuirfidh fé ndeár go ndéanfar aon ráiteas no aon chúis do phlé bheidh neamh-fhíor in aon phonc táchtach, dlighfear pionós custum is cóionann le trí oiread luach na n-earraí (agus an diúité d'áireamh) no pionós custum de chéad púnt do chur air, pe'ca aca is rogha leis na Coimisinéirí Ioncuim, agus geallbhruidfear na hearraí gur ina dtaobh do rinneadh an cionta.
(7) Chun crícheanna an ailt seo cialluíonn an abairt “íleacha éadtroma híodrocarbóin” íleacha híodrocarbóin go stillíonn caoga per cent. ar a laighead de do réir toirte fé theas nách mó ná 185 gráid chentigráid, no go stillíonn cúig nochad per cent. ar a laighead de do réir toirte fé theas nách mó ná 240 grád centigráid, no go n-eiríonn gal so-lasta asta fé theas is lugha ná 22.8 de ghráid chentigráid nuair a tástáltar iad sa tslí foráltar leis na hAchtanna bhaineann le petróleum.
Is do réir mar ordóidh na Coimisinéirí Ioncuim a bheidh an modh chun íleacha do thástáil féachaint a bhfuilid do réir na bhforálacha den fho-alt so bhaineann le toirt áirithe dhíobh do stilleadh fé theas áirithe.
Diúitéthe breise ar shiúicre.
6.—(1) I dteanta na ndiúitéthe agus na n-ais-tarraicí custum agus an liúntais chustum a bhaineann le siúicre, le molás, le glúcós, agus le sacairín fé láthair éileofar, gearrfar, agus íocfar ar an 7adh lá de Bhealtaine, 1931, agus as san amach, na diúitéthe luaidhtear sa dara colún de Chuid I. den Chéad Sceideal a ghabhann leis an Acht so, agus íocfar agus lomhálfar na haistarraicí agus an liúntas atá leagtha amach i gCuid II. den Sceideal san.
(2) I dteanta na ndiúitéthe agus na n-ais-tarraicí máil agus an liúntais mháil a bhaineann le siúicre, le molás, le glúcós, agus le sacairín fé láthair, éileofar, gearrfar, agus íocfar, ar an 7adh lá de Bhealtaine, 1931, agus as san amach, na diúitéthe luaidhtear sa tríú colún de Chuid I den Chéad Sceideal a ghabhann leis an Acht so, agus íocfar agus lomhálfar na hais-tarraicí agus an liúntas atá leagtha amach i gCuid II den Sceideal san.
(3) I dteanta na ndiúitéthe máil atá ann fé láthair déanfar na diúitéthe luaidhtear sa tríú colún de Chuid I den Chéad Sceideal a ghabhann leis an Acht so d'éileamh, do ghearradh agus d'íoc ar a mbeidh de shiúicre, de mholás, de ghlúcós, agus de shacairín ar láimh, ar an 7adh lá de Bhealtaine, 1931, ag an té do rinne an céanna agus i dteanta na n-ais-tarraicí agus an liúntais atá ann fé láthair íocfar agus lomhálfar maidir leis na hearraí sin na hais-tarraicí agus an liúntas atá leagtha amach i gCuid II den Sceideal san.
(4) Más rud é, roimh an Acht so do rith, go ndearna duine connradh chun biatais shiúicre do cheannach chun siúicre do dhéanamh as agus go mbeidh an siúicre sin, má deintear amhlaidh é, ionchurtha fé sna diúitéthe máil a forchuirtear leis an alt so, ní bheidh éifeacht, maidir leis na diúitéthe custum a forchuirtear leis an alt so, ag foráil ar bith sa chonnradh san tré n-a mbeadh an praghas is iníoctha fén gconnradh san ar an mbiatas siúicre sin ion-atharuithe dá ndeintí atharú ar na diúitéthe iomportála ar shiúicre.
Atharú ar an diúité ar mhilseoga siúicre.
7.—(1) In ionad na ndiúitéthe custum is inéilithe fé alt 15 den Acht Airgid, 1924 (Uimh. 27 de 1924), mar a leasuítear é le halt 25 den Acht Airgid, 1925 (Uimh. 28 de 1925), le halt 15 den Acht Airgid, 1926 (Uimh. 35 de 1926), agus le halt 20 den Acht Air gid, 1928 (Uimh. 11 de 1928), éileofar, gearrfar, agus íocfar ar na milseoga siúicre go léir a hiomportálfar isteach i Saorstát Éireann an 7adh lá de Bhealtaine, 1931, no dá éis sin diúité custum do réir tuistiún agus ceithre chúigiú de phingin an púnt, i dteanta diúité ar bith is inéilithe in aghaidh aon bhiotáille no sacairín sna milseoga siúicre sin ach in ionad diúité ar bith do bheadh inéilithe in aon tslí eile ar aon táthchuid eile sna milseoga siúicre sin.
(2) I gcás torthaí (nách ionchurtha fé dhiúité mar thorthaí) i sioróip a hiomportálfar i gcannaí stáin séaluithe, is do réir na rátaí laigheaduithe seo leanas, in ionad an ráta iomláin de thuistiún agus ceithre chúigiú de phingin, a héileofar agus a gearrfar an diúité forchuirtear leis an alt so, sé sin le rá:—
(a) mara mbeidh níos mó ná triocha a trí agus trian per cent. d'abhar chun milsithe sna torthaí sin, pingin agus cúigiú de phingin an púnt, agus
(b) má bhíonn níos mó ná triocha a trí agus trian per cent. d'abhar chun milsithe sna torthaí sin, trí pingne agus trí chúigiú de phingin an púnt.
(3) San alt so cialluíonn an abairt “milseoga siúicre” milseoga do rinneadh de shiúicre no d'abhar eile chun milsithe no ina bhfuil an céanna agus ná fuil cócó ionta, agus foluíonn sí aráin, brioscaí, cácaí, meascáin cháca, putóga agus púdair (nách púdair leighis) do milsíodh le siúicre no le habhar eile chun milsithe, agus ná fuil cócó ionta, agus fós milseáin, subhanna, marmaláidí, agus geiléthe ná fuil cócó ionta, agus fós croicne agus torthaí atá crústaithe, criostalaithe no leasuithe ar aon tslí eile le siúicre no le haon abhar eile chun milsithe agus ná fuil cócó ionta, ach ní fholuíonn sí sinseur a bheidh leasuithe i sioróip agus a hiomportálfar isteach i Saorstát Éireann i mbaraillí no i gcaisc adhmaid ina raghaidh céad meáchaint ar a laighead.
(4) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur san alt san in ionad na habairte “Great Britain and Ireland” fé is dá ndeintí milseoga siúicre, mar a mínítear san alt so iad, do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear cúig shéú den lán-ráta i mbaint leo mar ráta tosaíochta.
Atharú ar dhiúitéthe ar earraí bheidh déanta de shiúicre, etc., no ina mbeidh siúicre, etc.
8.—(1) In ionad na ndiúitéthe custum is inéilithe fé alt 22 den Acht Airgid, 1928 (Uimh. 11 de 1928), éileofar, gearrfar, agus íocfar, ar gach earra (nách milseoga siúicre, meascán cócó, beoir, uiscí buird, luibh-bheoir, lionn ubhall, lionn pioraí, fíon, tobac, biotáille, ná aon earra ar a bhforchuirtear diúité le halt 21 den Acht Airgid, 1928) a hiomportálfar isteach i Saorstát Éireann an 7adh lá de Bhealtaine, 1931, no dá éis sin, agus a bheidh déanta de shiúicre no d'abhar eile chun milsithe no ina mbeidh siúicre no an t-abhar san, na diúitéthe custum so leanas, sé sin le rá:—
(a) más do réir mheáchainte a horduítear sna liostaí oifigiúla iomportála na hearraí a iontráil ar a n-iomportáil, diúité do réir ráta pingin is trí feoirlingí an púnt;
(b) más do réir tomhais a horduítear sna liostaí oifigiúla iomportála na hearraí a iontráil ar a n-iomportáil, diúité do réir ráta scilling agus cuig pingne an galún.
(2) An diúité forchuirtear leis an alt so, beidh sé mar bhreis ar aon diúité is inéilithe in aghaidh aon bhiotáille no sacairín a húsáideadh i ndéanamh no in ullamhú na hearra ach beidh sé in ionad aon diúité do bheadh inéilithe in aon tslí eile ar aon táth chuid eile do húsáideadh i ndéanamh no in ullamhú na hearra.
(3) Ní bhainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so.
Atharú ar an diúité ar mheascáin chócó.
9.—(1) In ionad na ndiúitéthe custum is inéilithe fé alt 16 den Acht Airgid, 1924 (Uimh. 27 de 1924), éileofar, gearrfar, agus íocfar ar gach meascán do rinneadh de chócó i bhfuirm ar bith no ina bhfuil a leithéide agus a hiomportálfar isteach i Saorstát Éireann an 11adh lá de Mheitheamh, 1931, no dá éis sin, diúité custum do réir ráta reul agus trí chúigiú de phingin an púnt i dteanta aon diúité is inéilithe in aghaidh aon bhiotáille no sacairín in aon mheascán den tsórt san ach in ionad aon diúité bheadh inéilithe in aon tslí eile ar aon táthchuid eile in aon mheascán den tsórt san.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur san alt san in ionad na habairte “Great Britain and Ireland” fé is dá ndeintí meascáin do rinneadh de chócó i bhfuirm ar bith no ina bhfuil a leithéide do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear cúig shéú den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) On 11adh lá de Mheitheamh, 1931, amach, nuair a heasportálfar go cuibhe no nuair a cuirfear ar bord luinge go cuibhe le húsáid mar stóranna luinge aon earraí gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon mheascán iomportálta do rinneadh de chócó i bhfuirm ar bith no ina bhfuil a leithéide agus is ionchurtha, mar mheascán den tsórt san, fén diúité forchuirtear leis an alt so, lomhálfar ais-tarrac is có-ionann leis an diúité do híocadh fén alt so ar scór an méid den mheascán san is dóich leis na Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí.
(4) Ag lomháil ais-tarraic fén alt so dhóibh, féadfaidh na Coimisinéirí Ioncuim, le haontú ón Aire Airgid, chun trádáil do chur in usacht, gach ní no éinní dá n-éilítear le hailt 104 agus 106 den Customs Consolidation Act, 1876, maidir le tabhairt urrúis agus le scrúdú earraí, do mhaolú no déanamh dá éamais.
Diúitéthe nua iomportála do bhuanú.
10.—(1) Na diúitéthe nua iomportála do céad-fhorchuireadh le halt 12 den Finance (No. 2) Act, 1915, agus do buanuíodh (fé réir an diúité ar phlátaí ceoil agus ar ghléasanna eile ath-sheinnte ceoil agus an diúité ar scannán fholamh gan pictiúir air agus an diúité ar ghluaisteáin (ar a n-áirítear mótar-rothair agus mótarrothair thréanacha) agus ar chabhartha dhóibh agus ar fhíorchoda dhíobh nách buinn d'eisceacht) go dtí an 1adh lá de Bhealtaine, 1931, le halt 7 den Acht Airgid, 1930 (Uimh. 20 de 1930), leanfar d'iad d'éileamh, do ghearradh agus d'íoc an 1adh lá san de Bhealtaine, 1931, agus ón lá san go dtí an 1adh lá de Bhealtaine, 1932, fé réir na n-eisceacht roimhráite agus fós fé réir eisceacht do dhéanamh de scannáin chinematografacha (nách scannáin go dtaisbeánfar chun sástachta na gCoimisinéirí Ioncuim gur nuacht is mó atá ortha) a hiomportálfar an 7adh lá de Bhealtaine, 1931, no dá éis sin, agus a bheidh ceaptha no beartuithe chun pictiúirí no éifeachtaí radhairc eile do thaisbeáint le cinematograf no le gléas eile den tsórt san in éineacht le fuaimeanna gutha no eile do thabhairt no d'ath-thabhairt amach go meceaníciúil leis an ngléas céanna no le gléas eile.
(2) Eileofar, gearrfar, agus íocfar, ar gach scannán cinematografach (nách scannán go dtaisbeánfar chun sástacha na gCoimisinéirí Ioncuim gur nuacht is mó atá air) a hiomportálfar isteach i Saorstát Éireann an 7adh lá de Bhealtaine, 1931, no dá éis sin, agus roimh an 1adh lá de Bhealtaine, 1932, agus a bheidh ceaptha no beartuithe chun pictiúirí no éifeachtaí radhairc eile do thaisbeáint le cinematograf no le gléas eile den tsórt san in éineacht le fuaimeanna gutha no eile do thabhairt no d'ath-thabhairt amach go meceaniciúil leis an ngléas céanna no le gléas eile, diúité custum do réir na rátaí seo leanas, sé sin le rá:—
Ar gach troigh ar faid de atá 1⅜ órlach ar leithead. |
£ | s. | d. | |
Scannáin díorchló, sé sin le rá scannáin a bheidh | |||
ullamh le húsáid ... ... ... | -- | -- | 3 |
Scannáin chlaonchló, sé sin le rá scannáin o n-ar féidir scannáin díorchló do | |||
chlóbhualadh ... ... ... ... ... | -- | 1 | 3 |
(3) Pé uair is deimhin leis na Coimisinéirí Ioncuim gur chabhair chun oideachais aon scannán cinematografach a hiomportálfar isteach i Saorstát Éireann, déanfaid, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, an scannán san do leigint saor o íoc an diúité ar scannáin chinematografacha a háirmhítear do theacht agus ná heiscítear o theacht fé sna diúitéthe nua iom portála a buanuítear le fo-alt (1) den alt so, no é do leigint saor o íoc an diúité forchuirtear le fo-alt (2) den alt so (pe'ca aca is gá sa chás).
(4) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis na diúitéthe buanuítear le fo-alt (1) den alt so agus leis an diúité forchuirtear le fo-alt (2) den alt so ach an abairt “Saorstát Éireann” do chur san alt san in ionad na habairte “Great Britain and Ireland.”
Na diúitéthe breise ar thorthaí tiormuithe do bhuanú.
11.—(1) Na diúitéthe breise, ar thorthaí tiormuithe, do céadfhorchuireadh le halt 8 den Finance (No. 2) Act, 1915, agus do buanuíodh go dtí an 1adh lá de Lúnasa, 1931, le halt 8 den Acht Airgid, 1930 (Uimh. 20 de 1930), leanfar d'iad d'éileamh, do ghearradh agus d'íoc an 1adh lá san de Lúnasa, 1931, agus ón lá san go dtí an 1adh lá de Lúnasa, 1932.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis na diúitéthe buanuítear leis an alt so ach an abairt “Saorstát Éireann” do chur san alt san in ionad na habairte “Great Britain and Ireland.”
Ais-tarrac ar fhíor-choda de chreata leapan.
12.—Má taisbeántar chun sástachta na gCoimisinéirí Ioncuim, maidir le haon fhíor-chuid iomportálta de chreat leapan a bheidh déanta ar fad de mhiotal agus ar ar híocadh go cuibhe an diúité dob inéilithe uirthi fé alt 18 den Acht Airgid, 1925 (Uimh. 28 de 1925), gur húsáideadh í mar fhíor-chuid chun aon chreat leapan críochnuithe do dhéanamh no do chur le chéile i Saorstát Éireann agus nár húsáideadh chun aon chríche eile í, lomhálfar ais-tarrac is có-ionann leis an diúité do híocadh amhlaidh ar an gcreat leapan críochnuithe sin do heasportáil go cuibhe mar earra cheannaíochta.
Saoirse o dhiúité ghluaisteáin.
13.—Ní déanfar an diúité forchuirtear le halt 11 den Acht Airgid, 1928 (Uimh. 11 de 1928), d'éileamh ná do ghearradh ar aon mhiotal teilgthe, stampálta, fáiscthe, no buailte nár cuireadh tré aon tsaghas meaisín agus nách fíor-choda é de ghluaisteán agus iad curtha le chéile (pé cuma ina mbeidís ceangailte dá chéile) agus a hiomportálfar ar leithligh no gan é bheith ach pacálta le hearraí eile do saorfaí ón diúité sin leis an alt so dá ndeintí iad d'iomportáil ar leithligh.
Earraí fighte d'ath-iomportáil.
14.—Pé uair a taisbeánfar chun sástachta na gCoimisinéirí Ioncuim, maidir le haon earra fhighte do hiomportáladh isteach i Saorstát Éireann ar dháta an Achta so do rith no dá éis sin agus do bhí ionchurtha fén diúité forchuirtear le halt 1 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 (Uimh. 5 de 1929), go ndearnadh i Saorstát Éireann í agus gur heasportáladh as Saorstát Éireann í agus, o easportáladh amhlaidh í, go ndear nadh í do chódhlúthú no go ndearnadh do-fhlichte í no go ndearnadh an dá ní sin léi agus nár cuireadh fé aon oibriú eile déantóireachta í, bainfidh alt 6 den Customs and Inland Revenue Act, 1879, leis an earra fhighte sin d'ainneoin gur códhlúthuíodh no go ndearnadh do-fhlichte amhlaidh í no go ndearnadh an dá ní sin léi lasmuich de Shaorstát Éireann.
Baint ailt 10 den Finance Act, 1901.
15.—(1) Bainfidh alt 10 den Finance Act, 1901, mar a leasuítear é le halt 7 den Finance Act, 1902, le gach connradh tuigfear fé alt 5 d'Acht na nUdarás nAitiúil (Có-Cheannach), 1925 (Uimh. 20 de 1925), do bheith déanta idir connarthóir oifigiúil agus údarás áitiúil chun earra do sholáthar agus do ghlacadh fé is dá mba é dáta ar a ndéanfaí an connradh san ná an dáta ar ar iarr an connarthóir oifigiúil sin, fé fho-alt (2) d'alt 3 den Acht deiridh sin a luaidhtear, é do cheapadh mar chonnarthóir oifigiúil chun na hearra san do sholáthar.
(2) Tuigfear an t-alt so do theacht i bhfeidhm an 7adh lá de Bhealtaine, 1931, agus éifeacht do bheith aige an lá san agus ón lá san amach.
Diúité ar cheadúnaisí díolta éisc.
16.—(1) Eileofar, gearrfar, agus íocfar diúité máil de chúig púint ar gach ceadúnas do bhéarfar amach fé alt 5 den Acht Iascaigh Mhara, 1931 (Uimh. 4 de 1931).
(2) An diúité forchuirtear leis an alt so ar aon cheadúnas den tsórt san roimhráite éileofar, gearrfar, agus íocfar é nuair a tógfar amach an ceadúnas san agus íocfar agus baileofar é tré stampaí thaisbeánfaidh méid an diúité sin do mhúnlú ar na ceadúnaisí sin, agus bainfidh an Stamp Duties Management Act, 1891, leis an diúité agus leis na stampaí sin.
(3) Ní déanfar ceadúnas is ionchurtha fén diúité forchuirtear leis an alt so do thabhairt amach mara mbeidh ná go dtí go mbeidh stampaí an diúité sin curtha go cuibhe ar an gceadúnas san fén alt so.
Diúité ar cheadúnaisí geallghlacadóirí.
17.—Eileofar, gearrfar agus íocfar ar gach ceadúnas chun gníomhú agus gnó do dhéanamh mar gheall-ghlacadóir, do bhéarfar amach fé aon Acht do ritheadh no a rithfear i rith na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1931, diúité máil do réir na rátaí seo leanas, sé sin le rá:—
(a) má sé an 1adh lá de Mheitheamh, 1931, no dáta dá éis sin agus roimh an 1adh lá de Mheán Fhomhair, 1931. dáta tosach feidhme an cheadúnais sin, cúig púint;
(b) má sé an 1adh lá de Mheán Fhomhair, 1931, no dáta dá éis sin agus roimh an 30adh lá de Mhí na Samhna, 1931, dáta tosach feidhme an cheadúnais sin, dhá phúnt agus deich scillinge;
(c) má sé an 30adh lá de Mhí na Samhna, 1931, no dáta dá éis sin agus roimh an 1adh lá de Mhárta, 1932, dáta tosach feidhme an cheadúnais sin, deich bpúint;
(d) má sé an 1adh lá de Mhárta, 1932, no dáta dá éis sin agus roimh an 1adh lá de Mheitheamh, 1932, dáta tosach feidhme an cheadúnais sin, seacht bpúint agus deich scillinge;
(e) má sé an 1adh lá de Mheitheamh, 1932, no dáta dá éis sin agus roimh an 1adh lá de Mheán Fhomhair, 1932, dáta tosach feidhme an cheadúnais sin, cúig púint;
(f) má sé an 1adh lá de Mheán Fhomhair, 1932, no dáta dá éis sin agus roimh an 30adh lá de Mhí na Samhna, 1932, dáta tosach feidhme an cheadúnais sin, dhá phúnt agus deich scillinge;
(g) má sé an 30adh lá de Mhí na Samhna, 1932, no dáta dá éis sin dáta tosach feidhme an cheadúnais sin, deich bpúint.
Diúité ar áitreabhacha geallghlacadóireachta cláruithe.
18.—(1) Eileofar, gearrfar, agus íocfar diúité máil d'fhiche púnt ar chlárú agus fós ar gach athnuachaint ar chlárú áitreibh ar bith in aon chlár d'áitreabhacha bheidh á choimeád fé aon Acht do ritheadh no a rithfear i rith na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1931, agus le n-a ndeintear socrú chun áitreabhacha ina ndeintear gnó glacadh na ngeall do chlárú.
(2) Isé duine ar a n-éileofar agus ar a ngearrfar agus isé íocfaidh an diúité forchuirtear leis an alt so ná an té bheidh curtha síos sa chlár san mar dhílseánach ar an áitreabh gur ar a chlárú no ar athnuachaint a chláruithe a bheidh an diúité inéilithe.
Diúité ar cheadúnaisí iasachtóirí airgid.
19.—(1) Eileofar, gearrfar, agus íocfar ar gach ceadúnas (dá ngairmtear ceadúnas iasachtóra airgid san alt so), chun gníomhú agus gnó do dhéanamh mar iasachtóir airgid, do bhéarfar amach fé aon Acht do ritheadh no a rithfear i rith na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1931, diúité máil do réir na rátaí seo leanas, sé sin le rá:—
(a) ar cheadúnas iasachtóra airgid a raghaidh in éag an 31adh lá d'Iúl, 1932, deich bpúint;
(b) ar cheadúnas iasachtóra airgid a raghaidh in éag an 31adh lá d'Iúl bliain ar bith, ach an bhliain 1932, agus a tógfar amach laistigh de shé mhí roimh an dul in éag san, deich bpúint;
(c) ar aon cheadúnas iasachtóra airgid eile, cúig púint déag.
(2) Má cruthuítear chun sástachta na gCoimisinéirí Ioncuim go bhfuil ceadúnas máil i bhfeidhm chun gnó geall-bhrócaera do dhéanamh in áitreabh ar bith dá bhfuil ceadúnas no ceadúnaisí iasachtóra airgid tógtha amach ag an duine no ag na daoine atá i mbún an ghnótha san, déanfaidh na Coimisinéirí Ioncuim—
(a) i gcás gan ach aon cheadúnas iasachtóra airgid amháin den tsórt san do bheith tógtha amach amhlaidh, leath an diúité ar an gceadúnas san do mhaitheamh no, i gcás an diúité bheith íoctha, leath an diúité d'aisíoc, agus
(b) i gcás dhá cheadúnas iasachtóra airgid den tsórt san no níos mó do bheith tógtha amach amhlaidh, leath an diúité ar pé ceann de sna ceadúnaisí sin is túisce do tógadh amach do mhaitheamh no, i gcás an diúité bheith íoctha, leath an diúité d'aisíoc.
Saoirse o dhiúité ar gheallta.
20.—Ní héileofar ná ní gearrfar, ar gheallta déanfar an 1adh lá de Lúnasa, 1931, no dá éis sin, an diúité ar gheallta do réir bhrí ailt 24 den Acht Airgid, 1926 (Uimh. 35 de 1926), más rás capall an ní is abhar don gheall agus gur le linn na rásanna gur ceann acu an rás san agus san áit ina bhfuil na rásanna san ar siúl a deintear an geall no más coimhlint chon (maraon le rásanna) no rás no rásanna sa choimhlint sin an ní is abhar don gheall agus gur le linn na coimhlinte sin no le linn na rásanna gur rás acu an choimhlint sin agus san áit ina bhfuil an choimhlint sin ar siúl a deintear an geall.
Atharú ar rátaí an diúité ar shiamsaí.
21.—In ionad é d'éileamh do réir na rátaí atá i bhfeidhm fé láthair is do réir na rátaí seo leanas a déanfar diúité siamsa, do réir bhrí ailt 1 den Finance (New Duties) Act, 1916, d'éileamh, do ghearradh agus d'íoc an 1adh lá de Dheireadh Fomhair, 1931, agus dá éis sin, sé sin le rá:—
Má bhíonn an íocaíocht as dul isteach, gan méid an diúité d'áireamh—
os cionn | 4d. | gan bheith os cionn | 5½d. | —trí leath-phingin | ||
,, ,, | 5½d. | ,, ,, ,, | 8d. | —dhá phingin | ||
,, ,, | 8d. | ,, ,, ,, | 1s. | 1d. | —leath-reul | |
,, ,, | 1s. | 1d. | ,, ,, ,, | 2s. | 2d. | —tuistiún |
,, ,, | 2s. | 2d. | ,, ,, ,, | 3s. | 0d. | —reul |
,, ,, | 3s. | 0d. | ,, ,, ,, | 5s. | 0d. | —naoi bpingne |
,, ,, | 5s. | 0d. | ,, ,, ,, | 7s. | 6d. | —scilling |
,, ,, | 7s. | 6d. | ,, ,, ,, | 10s. | 6d. | —trí reulacha |
,, ,, | 10s. | 6d. | ,, ,, ,, | 15s. | 0d. | —dhá scilling |
,, ,, | 15s. | 0d. | dhá scilling in aghaidh an chéad 15s., agus reul | |||
in aghaidh gach 5s. no cuid de 5s. os cionn 15s. | ||||||
Saoirse do chluichí stáitse, etc., o dhiúité siamsa.
22.—Ar an 1adh lá de Dheireadh Fomhair, 1931, agus dá éis sin ní déanfar diúité siamsa do réir bhrí ailt 1 den Finance (New Duties) Act, 1916, d'éileamh ná do ghearradh ar íocaíocht as dul isteach chun aon tsiamsa go mbeidh lucht an léirithe féin i láthair agus ag léiriú ann agus gur ní no nithe acu so leanas is mó bheidh ann, sé sin le rá:—
(a) léiriú drámúil;
(b) cuirm cheoil, pe'ca ceol gotha no ceol ionstruime é no an dá shaghas;
(c) roinnt ítimí no greasa ilghnéitheacha den tsórt is gnáth do thabhairt i halla ceoil.
Saoirse o dhiúité siamsa do shiamsaí áirithe ina seinnfear ceol.
23.—I gcás íocaíochta chun dul isteach chun siamsa do bheith i dteideal do réir dlí chun bheith saor o dhiúité siamsa, do réir bhrí ailt 1 den Finance (New Duties) Act, 1916, mara mbeadh gurbh ítim sa tsiamsa san banna ceoil do sheinm cheoil no léiriú ceolmhar eile, ní bheidh na híocaíochta san eiscithe ón saoirse sin toisc an ítim sin do bheith sa tsiamsa san má taisbeántar chun sástachta na gCoimisinéirí Ioncuim ná fuil san ítim sin ach fo-chuid den tsiamsa san.
Saoirse do dhaoine eile maidir le ceadúnaisí hácaera.
24.—Ní gá do dhuine ar bith acu so leanas ceadúnas do thógaint amach fén Hawkers Act, 1888, ach chó beag leis na daoine luaidhtear i bhfo-alt (3) d'alt 12 den Acht Airgid, 1930 (Uimh. 20 de 1930), sé sin le rá:—
(a) duine ar bith a dhíolann deocha meisciúla no tobac fé cheadúnas ócáideach;
(b) duine ar bith a dhíolann milseáin no úrúcháin le caitheamh láithreach agus ná díolann aon earraí eile;
(c) duine ar bith a dhíolann earraí bhaineann le cráibhtheacht agus ná díolann aon earraí eile;
(d) duine ar bith a dhíolann eallach stuic agus ná díolann aon earraí eile.
Forálacha i dtaobh diúitéthe máil ar shiúicre.
25.—D'fhonn na ndiúitéthe máil ar shiúicre d'fháil agus do bhailiú agus d'fhonn éilithe ar ais-tarrac d'fhíorú féadfaidh na Coimisinéirí Ioncuim rialacháin do dhéanamh i dtaobh siúicre do dhéanamh agus i dtaobh siúicre do stóráil agus do thógaint as an monarchain agus féadfaid, leis na rialacháin sin, achtacháin ar bith a bhaineann le haon diúité no ais-tarrac máil no custum agus le daoine go mbíonn aon trádáil ar siúl acu fé sna dlithe máil do chur i mbaint leis na diúitéthe agus na hais-tarraicí máil ar shiúicre agus leis na déantóirí siúicre, agus má sháruíonn éinne aon rialachán acu san no má theipeann air é do chólío nadh, geallbhruidfear an earra gur ina taobh a déanfar an cionta agus an té dhéanfaidh an cionta dlighfear pionós máil de chaoga púnt do chur air in aghaidh gach cionta fé leith.
CUID III.
Diuitethe Bais.
Diúité estáit ar mhaoin, go raibh leas le n-a shaol inti ag duine ná maireann, má haistrítear chun cuideachtan í.
26.—(1) Más rud é, aon uair roimh bhás duine do fuair bás ar dháta an Achta so do rith, no dá éis sin, go ndearnadh aon mhaoin, ina raibh ag an duine sin estát no leas do bhí le dul in éag ar fháil bháis don duine sin, d'aistriú chun cuideachtan le n-a mbaineann an t-alt so no chun tairbhe don chuideachtain sin agus fós gurb iad an duine sin agus an té go raibh leas aige sa bhfuigheall-dhílse no sa bhfrith-dhílse do rinne an t-aistriú san, ansan, pe'ca roimh an Acht so do rith no dá éis sin agus pe'ca go díreach no go nea-dhíreach agus pe'ca le haon deighleáil amháin no níos mó do rinneadh an t-aistriú san, maran rud é—
(a) gur roimh an 1adh lá de Lúnasa, 1918, do rinneadh an t-aistriú; no
(b) gur mhaoin shocruithe an mhaoin sin agus, pé scéal é, go raghadh leas an duine ná maireann in éag de dheascaibh a bháis sara ndéanfadh leas ar seilbh den leas san; no
(c) go ndearnadh an chomaoine dob iníoctha ar scór an aistrithe leis an duine ná maireann d'íoc go hiomlán ar shlí seachas tré scaireanna sa chuideachtain sin do thabhairt do no tríd an gcuideachtain sin do dheonadh don duine ná maireann blianacht dob inchríochnuithe ar fháil bháis don duine sin no de dhruim a bháis no tré iad do dheonadh aon tsreatha eile d'íocaíochta tréimhsiúla dho dob inchríochnuithe sa tslí chéanna; no
(d) maidir leis an duine ná maireann—
(i) gur leig sé uaidh, trí bliana ar a laighead roimh a bhás, gach leas do bhí aige sa mhaoin sin, agus
(ii) ná raibh aige, aon uair laistigh de sna trí bliana san (ar shlí seachas fé léas no fé chó-aontú ar léas ar dhaorchíos), seilbh ná tairbhe aon choda den mhaoin sin ná aon tsochair do cuireadh in áirithe dho, le connradh no eile, maidir leis an leigint uaidh sin, agus
(iii) ná raibh sé, aon uair laistigh de sna trí bliana san, ag fáil ná i dteideal aon íocaíochta ón gcuideachtain nárbh íocaíocht alos no ar scór debentiúirí no iasachtaí no íocaíocht suime caipitiúla d'airgead ceannaigh de mhéid áirithe (agus airgead ceannaigh dob iníoctha ina thráthchoda tréimhsiúla ar feadh tréimhse áirithe d'áireamh, ach gan airgead ceannaigh d'áireamh dob iníoctha ina bhlianachtaí no ina íocaíochta tréimhsiúla eile dob inchríochnuithe ar fháil bháis don duine ná maireann no de dhruim a bháis);
tuigfear fé réir forálacha an ailt seo, chun crícheanna diúité estáit, an mhaoin sin do dhul chun duine eile, ar an mbás do thárlachtaint, díreach fé is dá leanadh estát no leas an duine ná maireann inti go dtí an bás.
(2) I gcás maoine go dtuigfí de bhuadh an fho-ailt sin roimhe seo, mara mbeadh an fo-alt so, í do dhul chun duine eile ar an mbás do thárlachtaint, má rinne an chuideachta chun ar haistríodh an mhaoin sin do réir bhrí an fho-ailt sin roimhe seo an mhaoin sin no aon chuid den mhaoin sin do dhíol no do mhalartú bona fide ar lán-chomaoine in airgead no i luach airgid le linn saol an duine ná maireann, ní tuigfear an mhaoin sin, ná pé méid di do díoladh no do malartuíodh amhlaidh, do dhul chun duine eile ar fháil bháis don duine ná maireann, ach ina ionad san an mhaoin dob ionann i lámhaibh na cuideachtan agus sochar an díola no an mhalartuithe sin no do bhí ag seasamh, i lámhaibh na cuideachtan, in ionad an tsochair sin ar dháta bháis an duine ná maireann tuigfear, chun críche diúité estáit, í do dhul chun duine eile ar an mbás do thárlachtaint fé is dá mbeadh inti, ag an duine ná maireann, estát no leas do bhí le dul in éag ar fháil bháis don duine sin agus fé is dá leanadh an t-estát no an leas san go dtí n-a bhás.
(3) Nuair a beifear ag déanamh amach luach aon mhaoine tuigfear do dhul chun duine eile fén alt so ar an mbás do thárlachtaint, bainfear as luach colna na maoine sin—
(a) oiread de pé suim (más aon tsuim é) do fuair an chuideachta ar iasacht agus do chuir an chuideachta chun na maoine d'fheabhsú agus ná raibh aisíoctha ag an gcuideachtain ar an mbás do thárlachtaint;
(b) suim is có-ionann leis an suim chaipitiúil d'airgead (más aon tsuim é) d'íoc an chuideachta leis an duine ná maireann mar chuid den chomaoine ar scór a leasa sa mhaoin d'aistriú;
(c) i gcás diúité estáit do bheith iníoctha, mar gheall ar an mbás, ar aon scaireanna de chuid na cuideachtan no ar aon debentiúirí sa chuideachtain, suim is cóionann le luach colna, ar dháta an bháis, na scaireanna no na ndebentiúirí sin do tugadh don duine ná maireann no do haistríodh chuige i gcomaoine na maoine d'aistriú.
(4) Beidh an chuideachta bheidh i gceist freagarthach in aon diúité forchuirtear leis an alt so agus, chun an diúité sin do chruinniú agus d'íoc, beidh aici na comhachta uile bronntar ar dhaoine freagarthacha leis an Finance Act, 1894, agus má dheineann an té is seiceadúir (do réir bhrí an Achta san) don duine ná maireann an diúité no aon chuid de d'íoc aisíocfaidh an chuideachta leis é.
(5) Más rud é, ar fháil bháis do dhuine ar bith, go mbeidh éileamh ar dhiúité i gceist de bhuadh an ailt seo, déanfaidh an chuideachta bheidh freagarthach sa diúité sin bás an duine sin do chur in úil do sna Coimisinéirí Ioncuim laistigh de ráithe tar éis don chuideachtain sin eolas d'fháil ar an mbás san, agus dlighfear pionós ná raghaidh thar cúig céad púnt do chur ar aon chuideachtain den tsórt san a bhéarfaidh faillí go toiliúil sa méid sin do chur in úil amhlaidh.
(6) Féadfaidh na Coimisinéirí Ioncuim, chun na gcrícheanna bhaineann leis an alt so do chur in éifeacht, a éileamh ar chuideachtain ar bith le n-a mbaineann an t-alt so cóipeanna de pé cinn de sna cuntaisí cothromaíochta agus de sna cuntaisí sochair agus dochair no ioncuim agus caithteachais, maraon le pé eolas eile, is gá dhóibh go réasúnta do thabhairt dóibh laistigh de dhá mhí tar éis a éileamh uirthi amhlaidh san do dhéanamh, agus má theipeann ar aon chuideachtain den tsórt san déanamh do réir an éilimh sin—
(a) dlighfear pionós ná raghaidh thar cúig céad púnt do chur ar an gcuideachtain sin agus dlighfear pionós den tsórt chéanna do chur ar gach stiúrthóir, bainisteoir, rúnaí no oifigeach eile don chuideachtain sin údaróidh no cheadóidh an teip go feasach no go toiliúil; agus
(b) féadfar ordú dhéanamh i gcoinnibh stiúrthóirí uile na cuideachtan san no i gcoinnibh éinne acu á éileamh ortha déanamh do réir an éilimh sin sa tslí chéanna in ar féidir ordú do dhéanamh i gcoinnibh éinne atá freagarthach i ndiúité comharbais cuntas do thabhairt uaidh agus beidh feidhm ag forálacha ailt 47 den Succession Duty Act, 1853, dá réir sin ach iad d'atharú mar is gá.
(7) San alt so—
cialluíonn an abairt “cuideachta le n-a mbaineann an t-alt so” aon chólucht corparáideach, pé áit in ar hionchorparuíodh é—
(a) atá có-dhéanta i slí nách iad a chuid scaireánach ná aon aicme dhíobh a rialann é, no
(b) ná fuil tugtha amach aige don phobal, no, i gcás cuideachtan atá ar tí scaireanna do thabhairt amach don phobal, ná beidh tugtha amach aige don phobal nuair a bheidh an tabhairt amach san déanta aige, níos mó ná leath na scaireanna gurb iad a sealbhóirí rialann an cólucht san;
foluíonn an focal “scair” aon leas in aon chor i gcuideachtain, pé ainm atá air, atá cosúil le scair, agus léireofar an focal “scaireánaigh” dá réir sin.
Rátaí diúité estáit do mhéadú.
27.—(1) Fé réir forálacha an ailt seo, déanfar an scála atá curtha síos sa Dara Sceideal a ghabhann leis an Acht so do chur in ionad an scála atá curtha síos sa Cheathrú Sceideal a ghabhann leis an Acht Airgid, 1926 (Uimh. 35 de 1926), mar scála de rátaí diúité estáit i gcás daoine d'fháil bháis ar dháta an Achta so do rith no dá éis sin.
(2) Má rinneadh bona fide roimh an 6adh lá de Bhealtaine, 1931, leas feitheamhach do réir bhrí Chuid I den Finance Act, 1894, in aon mhaoin (nách maoin a tuigfear, de bhuadh an ailt deiridh sin roimhe seo, do dhul chun duine eile ar an mbás do thárlachtaint) do dhíol no do chur fé mhorgáiste ar lán-chomaoine in airgead no i luach airgid, ansan ní bheidh iníoctha ar an maoin sin ag an gceannathóir no ag an morgáistí ar theacht i seilbh an leasa dho aon diúité eile ach an diúité do bheadh iníoctha dá mba ná rithfí an tAcht so, agus i gcás morgáiste áireofar mar mhuirear is déanaí ná muirear an mhorgáistí aon diúité is aoirde ná san agus is iníoctha ag an morgáisteoir.
Saoirse o dhiúitéthe báis do rudaí ina gcuirtear suim i gcúrsaí náisiúntachta, etc.
28.—(1) Más rud é, ar fháil bháis do dhuine do fuair bás ar dháta an Achta so do rith no dá éis sin, go ndeaghaidh rudaí ar bith le n-a mbaineann an t-alt so chun duine eile, ní cuirfear luach na rudaí sin san áireamh chun luach colna an estáit do chuaidh chun an duine eile sin ar an mbás do thárlachtaint no an ráta gur dá réir a bheidh diúité estáit inéilithe air do mheas, agus beidh na rudaí sin saor o dhiúitéthe báis an fhaid ná beifear ag déanamh airgid asta.
(2) Má díoltar rudaí ar bith le n-a mbaineann an t-alt so, tiocfaidh diúitéthe báis chun bheith inéilithe, fé réir forálacha an ailt seo, ar shochar a ndíola maidir leis an mbás deiridh gur mar gheall air do chuaidh na rudaí sin chun duine eile agus, maidir le diúité estáit, do réir an ráta is oiriúnach do luach colna an estáit do chuaidh chun duine eile ar an mbás san do thárlachtaint agus ar a mbeidh diúité estáit inghearrtha agus le n-a gcuirfí na rudaí dá mba nár rudaí iad le n-a mbaineann an t-alt so agus an té do dhíol no gur chun tairbhe dho do díoladh na rudaí beidh sé freagarthach sna diúitéthe agus bhéarfaidh cuntas uaidh chun crícheanna na ndiúitéthe laistigh de mhí tar éis an díola, agus beidh ús ar na diúitéthe sin iníoctha o dháta an díola.
(3) Má díoltar rudaí ar bith le n-a mbaineann an t-alt so, ní thiocfaidh diúitéthe báis chun bheith inéilithe más le Gailerí Náisiúnta na hÉireann a díolfar iad no le Músaeum Náisiúnta na hEolaíochta agus na hEaladhantachta no le haon fhundúireacht náisiúnta eile den tsórt san, no le haon phríomhscoil, comhairle chontae no bárdas cathrach i Saorstát Éireann, no leis na Friends of the National Collections of Ireland.
(4) Baineann an t-alt so leis na rudaí seo leanas, sé sin le rá, pé pictiúirí, priondaí, leabhair, láimhscríbhinní, oibreacha ealadhan, cnuasacha de rudaí bhaineann le heolaíocht no rudaí eile ná tagann ioncum asta agus go bhfeicfear don Aire Airgid, ar éileamh do dhéanamh air fén alt so, suim do bheith á gcur ionta i gcúrsaí náisiúntachta, eolaíochta, staire no ealadhantachta.
(5) Ní dhéanfaídh éinní san alt so deifir ar bith do sna comhachta bronntar ar an Aire Airgid le fo-alt (2) d'alt 15 den Finance Act, 1894.
Saoirse o dhiúité chomharbais.
29.—Maran mó ná míle púnt luach glan na maoine uile, réalta agus pearsanta, do chuaidh no a tuigfear do chuaidh chun duine eile, ar fháil bháis d'éinne do fuair bás ar dháta an Achta so do rith no dá éis sin, fé aistriú no fé aistrithe inter vivos do rinne an duine ná maireann agus fé n-a uacht no in éamais uachta, maoin go raibh diúité estáit iníoctha uirthi ar fháil bháis do, ní bheidh diúité comharbais iníoctha fén aistriú no fé sna haistrithe inter vivos san.
CUID IV.
Cain Phroifit Chorparaide.
Alt 33 den Acht Airgid, 1929, do leasú.
30.—Leasuítear fo-alt (1) d'alt 33 den Acht Airgid, 1929 (Uimh. 32 de 1929), leis seo mar leanas, sé sin le rá:—
(a) tré sna figiúirí “1934” do chur in ionad na bhfigiúirí “1931” atá sa bhfo-alt san anois, agus
(b) tríd an bhfocal agus an mír seo leanas do chur i ndeireadh an fho-ailt sin, sé sin le rá:—
“ná
(e) i gcás Chorparáid an Cháirde Thalmhaíochta, Teoranta, le haon chuid de phroifití na corporáide sin.”
agus dearbhuítear leis seo go léireofar an fo-alt san agus go mbeidh éifeacht aige agus go dtuigfear go raibh éifeacht riamh aige dá réir sin.
CUID V.
Ilghneitheach agus Generalta.
Saoirse o dhiúité stampa ar admhála.
31.—Léireofar an Chéad Sceideal a ghabhann leis an Stamp Act, 1891, agus beidh éifeacht aige fé is dá gcuirtí an tsaoirse seo leanas isteach ann fén mírcheann “Receipts given for, or upon the payment of, money amounting to £2 or upwards” i dteanta na saoirsí atá ann no do cuireadh leis go dtí so fén mírcheann san, sé sin le rá:—
“(19) Admháil do bhéarfaidh Corparáid an Cháirde Thalmhaíochta, Teoranta, ar airgead a híocfar alos iasachtaí do dheon an Chorparáid sin no alos úis ar na hiasachtaí sin.”
Diúité stampa ar chuntaisí ar chaipital chuideachtana, etc.
32.—Ar dháta an Achta so do rith agus dá éis sin, isé méid na ndiúitéthe stampa ad valorem a luaidhtear i bhfo-alt (1) d'alt 39 den Finance Act, 1920, ná cúig scillinge in ionad púint.
Ciste na nIasachtaí Áitiúla.
33.—(1) Ar gach roimh-íoc do bhéarfar amach (pe'ca roimh an Acht so do rith é no dá éis sin) fé údarás reachtúil chun caipitail do sholáthar do Chiste na nIasachtaí Áitiúla agus a bheidh de thurus na huaire gan íoc, beidh ús, ar n-a áireamh go sosa leathbhliana, iníoctha amach as Ciste na nIasachtaí Áitiúla leis an Stát-Chiste, o am an roimh-íoc san do thabhairt amach, do réir pé ráta agus pé tráthanna ordóidh an tAire Airgid o am go ham.
(2) Ar gach airgead a bhí no a bheidh de thurus na huaire (pe'ca roimh an Acht so do rith é no dá éis sin) i gcreidiúint do Chiste na nIasachtaí Áitiúla agus ag oibriú chun tairbhe don Stát-Chiste, beidh ús, ar n-a áireamh go sosa leath-bhliana, iníoctha amach as an bPrímh-Chiste no as a thora fáis le Ciste na nIasachtaí Áitiúla, in aghaidh gach tréimhse go raibh an t-airgead san ag oibriú amhlaidh, do réir pé ráta agus pé tráthanna ordóidh an tAire Airgid o am go ham.
(3) I gcás ina mbeidh comhacht ag an Aire Airgid fén alt so an ráta d'ordú gur dá réir a bheidh ús ar bith iníoctha, féadfaidh a ordú go n-íocfar an t-ús san do réir malairt rátaí in aghaidh malairt codacha den tréimhse gur ina haghaidh a bheidh an t-ús san iníoctha amhlaidh.
(4) I gcás ina n-ordóidh an tAire Airgid ús d'íoc fén alt so amach as Ciste na nIasachtaí Áitiúla agus ina n-ordóidh sé fós ús d'íoc fén alt so le Ciste na nIasachtaí Áitiúla, isé slí ina n-íocfar an tsuim is lugha den ús san ná tré n-a cur (chó fada is ragha sí) i gcoinnibh na suime is mó den ús san.
Conus a cuirfear cuid den ioncum bhliantúil as barrachas Ciste Temporáltachtaí na hEaglaise Eireannaighe.
34.—(1) As an ioncum bliantúil a thiocfaidh as barrachas Ciste Temporáltachtaí na hEaglaise Eireannaighe déanfar na suimeanna bliantúla so leanas d'íoc isteach sa Stát-Chiste no do chur chun tairbhe dho ar pé slí ordóidh an tAire Airgid, sé sin le rá:—
(a) in aghaidh na tréimhse de chúig bliana déag dar tosach an 1adh lá d'Abrán, 1930, suim bhliantúil de dhachad míle púnt, agus
(b) in aghaidh gach tréimhse de chúig bliana déag ina dhiaidh sin, pé suim bhliantúil (nách mó ná sé mhíle caogad púnt) is dóich leis an Aire Airgid is féidir d'íoc gan dochar don urrús ar aon fhiachaisí do bhí ar an gCiste sin an 1adh lá d'Abrán, 1900.
(2) Tuigfear an t-alt so do theacht i bhfeidhm an 1adh lá d'Abrán, 1930, agus éifeacht do bheith aige an lá san agus ón lá san amach.
Ciste Iostán na Sclábhaithe.
35.—Deintear na hachtacháin seo leanas, sé sin le rá, mír (c) d'fho-alt (1) agus fo-ailt (3) agus (4) d'alt 13 den Labourers (Ireland) Act, 1906, agus alt 3 den Supreme Court of Judicature (Ireland) Act, 1907, d'athghairm leis seo i slí go mbeid mar a bheidís athghairmthe an 1adh lá d'Abrán, 1931, agus ón lá san amach, agus achtuítear leis seo ina n-ionad san, i gcás nách leor, in aon bhliain airgeadais (agus an bhliain airgeadais dar tosach an 1adh lá d'Abrán, 1931, d'áireamh), Ciste Iostán na Sclábhaithe (eadhon, an Ciste dá dtagartar in alt 13 den Labourers (Ireland) Act, 1906,) chun na gcrícheanna dá bhfuil sé ceaptha do réir an Labourers (Ireland) Act, 1906, go n-íocfar isteach sa Chiste sin, as airgead a sholáthróidh an tOireachtas, pé suim bhreise is gá chun an easnaimh sin do shlánú:
Cúram agus bainistí cánacha.
36.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo gach cáin agus diúité forchuirtear no buanuítear leis an Acht so.
Athghairm.
37.—Deintear leis seo na hachtacháin uile agus fé seach a luaidhtear sa Tríú Sceideal a ghabhann leis an Acht so d'athghairm sa mhéid a luaidhtear sa tríú colún den Sceideal san.
Gearr-theideal, léiriú agus tosach feidhme.
38.—(1) Féadfar an tAcht Airgid, 1931, do ghairm den Acht so.
(2) Léireofar Cuid I. den Acht so i dteanta na nAchtanna Cánach Ioncuim, agus léireofar Cuid II. den Acht so, sa mhéid go mbaincann sí le diúitéthe custum, i dteanta na nAchtanna Custum, agus sa mhéid go mbaineann sí le diúitéthe máil léireofar í i dteanta na Reachtanna Briotáineacha agus na nAchtanna den Oireachtas a bhaineannn leis na diúitéthe máil agus le bainistí na ndiúitéthe sin.
(3) Ach amháin mar a foráltar go soiléir a mhalairt, tuigfear Cuid I. den Acht so do theacht i bhfeidhm an 6adh lá d'Abrán, 1931, agus beidh éifeacht aige an lá san agus as san amach.
CEAD SCEIDEAL.
SIUICRE, MOLAS, GLUCOS, SACAIRIN.—RATAI DIUITETHE, AIS-TARRAICI AGUS LIUNTAISI.
CUID I.—DIUITETHE.
Earrai. | Diúité Custum. | Diúité Máil. | |||||||||
Siúicre thaisbeánann pólarú is mó ná ocht ngráid nochad nuair a tástáltar leis an bpólariscóip é, | s. | d. | s. | d. | |||||||
an céad | 4 | 8 | 4 | 8 | |||||||
Siúicre de phólarú nách mó ná sé gráid sheachtód, an céad | 2 | 3 | 2 | 3 | |||||||
Siúicre de phólarú— | |||||||||||
Is mó ná | 76 | agus nách mó ná | 77 | an céad | .. | .. | |||||
2 | 3.8 | 2 | 3.8 | ||||||||
,, | 77 | ,, | 78 | ,, | ,, | .. | .. | 2 | 4.7 | 2 | 4.7 |
,, | 78 | ,, | 79 | ,, | ,, | .. | .. | 2 | 5.6 | 2 | 5.6 |
,, | 79 | ,, | 80 | ,, | ,, | .. | .. | 2 | 6.5 | 2 | 6.5 |
,, | 80 | ,, | 81 | ,, | ,, | .. | .. | 2 | 7.4 | 2 | 7.4 |
,, | 81 | ,, | 82 | ,, | ,, | .. | .. | 2 | 8.3 | 2 | 8.3 |
,, | 82 | ,, | 83 | ,, | ,, | .. | .. | 2 | 9.2 | 2 | 9.2 |
,, | 83 | ,, | 84 | ,, | ,, | .. | .. | 2 | 10.2 | 2 | 10.2 |
,, | 84 | ,, | 85 | ,, | ,, | .. | .. | 2 | 11.2 | 2 | 11.2 |
,, | 85 | ,, | 86 | ,, | ,, | .. | .. | 3 | 0.2 | 3 | 0.2 |
,, | 86 | ,, | 87 | ,, | ,, | .. | .. | 3 | 1.2 | 3 | 1.2 |
,, | 87 | ,, | 88 | ,, | ,, | .. | .. | 3 | 2.3 | 3 | 2.3 |
,, | 88 | ,, | 89 | ,, | ,, | .. | .. | 3 | 3.4 | 3 | 3.4 |
,, | 89 | ,, | 90 | ,, | ,, | .. | .. | 3 | 4.8 | 3 | 4.8 |
,, | 90 | ,, | 91 | ,, | ,, | .. | .. | 3 | 6.1 | 3 | 6.1 |
,, | 91 | ,, | 92 | ,, | ,, | .. | .. | 3 | 7.5 | 3 | 7.5 |
,, | 92 | ,, | 93 | ,, | ,, | .. | .. | 3 | 8.8 | 3 | 8.8 |
,, | 93 | ,, | 94 | ,, | ,, | .. | .. | 3 | 10.1 | 3 | 10.1 |
,, | 94 | ,, | 95 | ,, | ,, | .. | .. | 3 | 11.5 | 3 | 11.5 |
,, | 95 | ,, | 96 | ,, | ,, | .. | .. | 4 | 0.8 | 4 | 0.8 |
,, | 96 | ,, | 97 | ,, | ,, | .. | .. | 4 | 2.2 | 4 | 2.2 |
,, | 97 | ,, | 98 | ,, | ,, | .. | .. | 4 | 3.5 | 4 | 3.5 |
Molás (ach amháin nuair a tógtar amach é chun a úsáidthe ag stilleuraí ceadúnaithe i ndéanamh biotáille) agus siúicre iompála agus gach siúicre agus súghsiúicre eile nách féidir a thástáil go hiomlán leis an bpólariscóip agus ná héilítear diúité air go speisialta tré fheidhm forálacha eile na Coda so den Sceideal so:— | |||||||||||
Má bhíonn 70 per cent. no níos mó d'abhar chun milsithe ionta, | |||||||||||
an céad | 2 | 11½ | 2 | 11½ | |||||||
Má bhíonn níos lugha ná 70 per cent. agus níos mó ná 50 per cent. d'abhar chun milsithe ionta, | |||||||||||
an céad | 2 | 1½ | 2 | 1½ | |||||||
Mara mbeidh thar 50 per cent. d'abhar chun milsithe ionta, | |||||||||||
an céad | 1 | 0½ | 1 | 0½ | |||||||
Tuigfear go bhfuil an t-abhar chun milsithe chó mór le méid iomlán an tsiúicre chána agus iompála agus an tsiúicre eile atá san earra mar a déanfar san amach tré dheighlteánacht a déanfar fé mar ordóidh na Coimisinéirí Ioncuim:— | |||||||||||
Glúcós: | |||||||||||
Soladach .. .. .. .. | an céad | 2 | 11½ | 2 | 11½ | ||||||
Fliuch .. .. .. .. | an céad | 2 | 1½ | 2 | 1½ | ||||||
Sacairín (le n-a n-áirítear substaintí den chineál chéanna no chun na húsáide céanna) | |||||||||||
an únsa | 1 | 6 | 1 | 6 | |||||||
CUID II.—AIS-TARRAICI AGUS LIUNTAISI.
A.—AIS-TARRAICI CUSTUM.
Cineál an Ais-Tarraic. | Méid no Ráta an Ais-Tarraic. |
(1) Ais-tarrac nuair a déanfar siúicre no molás ar ar híocadh diúité (le n-a n-áirítear siúicre no molas do rinneadh o shiúicre no o mholás ar ar híocadh diúité) agus do ghaibh tré mhonarcha shiúicre i Saorstát Éireann d'easportáil no do chur ar bord luinge no do lóisteáil i mbanna-stóras chun é úsáid mar stóranna luinge. | I gcás moláis do rinneadh fé bhanna, suim is có-mhéid leis an diúité breise do híocadh fén Acht so agus in aon chás eile suim is có-mhéid leis an diúité breise do bheadh inéilithe fén Acht so nuair do hiomportálfaí earra den tsórt chéanna. |
(2) Ais-tarrac nuair a lóisteálfar i mbanna-stóras, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre no glúcós ar ar híocadh diúité. | Suim is có-mhéid leis an diúité breise do híocadh fén Acht so ar scór an tsiúicre no an ghlúcóis. |
(3) Ais-tarrac nuair a heasportálfar, no a cuirfear ar bord luinge, no a lóisteálfar i mbanna-stóras, chun a n-úsáidthe mar stóranna luinge, earraí (nách beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon tsiúicre, molás glúcós no sacairín ar ar híocadh diúité. | Suim is có-mhéid leis an diúité breise is inéilithe fén Acht so ar scór an méid sin den tsiúicre, den mholás, den ghlúcós no den tsacairín is léir do sna Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí, no, i gcás déantúisí fuighligh, a bheith sna hearraí. |
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás do rinneadh i Saorstát Éireann, o shiúicre ar ar híocadh an diúité iomportála do réir an ráta reatha, agus a seachadadh do stilleuraí cheadúnaithe chun é úsáid i ndéanamh biotáille an céad | 1s. 0½d. |
B.—AIS-TARRAICI MAIL.
Cineál an Ais-Tarraic. | Méid no Ráta an Ais-Tarraic. |
(1) Ais-tarrac nuair a déanfar siúicre, molás, glúcós no sacairín ar ar híocadh diúité d'easportáil, no do chur ar bord luinge, no do lóisteáil i mbanna-stóras chun é úsáid mar stóranna luinge. | Suim is có-mhéid leis an diúité breise do híocadh fén Acht so. |
(2) Ais-tarrac nuair a lóisteálfar i mbanna-stóras, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre no glúcós ar ar híocadh diúité. | Suim is có-mhéid leis an diúité breise do híocadh fén Acht so ar scór an tsiúicre no an ghlúcóis. |
(3) Ais-tarrac nuair a heasportálfar, no a cuirfear ar bord luinge, no a lóisteálfar i mbanna-stóras, chun a n-úsáidthe mar stóranna luinge, earraí (nách beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon tsiúicre, molás, glúcós no sacairín ar ar híocadh diúité. | Suim is có-mhéid leis an diúité breise do híocadh fén Acht so ar scór an méid sin den tsiúicre, den mholás, den ghlúcós no den tsacairín is léir do sna Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí. |
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás do rinneadh i Saorstát Éireann, o shiúicre ar ar híocadh diúité, agus a seachadadh do stilleuraí cheadúnaithe chun é úsáid i ndéanamh biotáille an céad | 1s. 0½d. |
(5) Ais-tarrac nuair a déanfar glúcós ar ar híocadh diúité do lóisteáil i stóras do mhol na Coimisinéirí Ioncuim fé alt a dó den Manufactured Tobacco Act, 1863, chun tobac caven-dish agus tobac negrohead do dhéanamh. | Suim is có-mhéid leis an ais-tarrac do bheadh iníoctha ar easportáil an ghlúcóis. |
C.—LIUNTAISI DO GHLANTOIRI AR MHOLAS DO RINNEADH I SAORSTAT ÉIREANN AGUS NA hUSAIDTEAR ACH MAR BHIA D'EALLACH STUIC.
Cineál an Liúntais. | Ráta an Liúntais. |
Liúntas ar mholás do rinneadh o shiúicre ar ar híocadh diúité nuair do hiomportáladh é no ar ar híocadh an diúité máil an céad | 1s. 0½d. |
DARA SCEIDEAL.
Scala de Ratai Diuite Estait.
Luach Colna an Estáit. | An Ráta per cent. de Dhiúité. | ||||||
£ | £ | ||||||
Os cionn | 100 | gan dul thar | 500 | .. | .. | .. | 1 |
,, | 500 | ,, | 1,000 | .. | .. | .. | 2 |
,, | 1,000 | ,, | 5,000 | .. | .. | .. | 3 |
,, | 5,000 | ,, | 10,000 | .. | .. | .. | 4 |
,, | 10,000 | ,, | 12,500 | .. | .. | .. | 5 |
,, | 12,500 | ,, | 15,000 | .. | .. | .. | 6 |
,, | 15,000 | ,, | 18,000 | .. | .. | .. | 7 |
,, | 18,000 | ,, | 21,000 | .. | .. | .. | 8 |
,, | 21,000 | ,, | 25,000 | .. | .. | .. | 9 |
,, | 25,000 | ,, | 30,000 | .. | .. | .. | 10 |
,, | 30,000 | ,, | 35,000 | .. | .. | .. | 11 |
,, | 35,000 | ,, | 40,000 | .. | .. | .. | 12 |
,, | 40,000 | ,, | 45,000 | .. | .. | .. | 13 |
,, | 45,000 | ,, | 50,000 | .. | .. | .. | 14 |
,, | 50,000 | ,, | 55,000 | .. | .. | .. | 15 |
,, | 55,000 | ,, | 65,000 | .. | .. | .. | 16 |
,, | 65,000 | ,, | 75,000 | .. | .. | .. | 17 |
,, | 75,000 | ,, | 85,000 | .. | .. | .. | 18 |
,, | 85,000 | ,, | 100,000 | .. | .. | .. | 19 |
,, | 100,000 | ,, | 120,000 | .. | .. | .. | 20 |
,, | 120,000 | ,, | 150,000 | .. | .. | .. | 22 |
,, | 150,000 | ,, | 200,000 | .. | .. | .. | 24 |
,, | 200,000 | ,, | 250,000 | .. | .. | .. | 26 |
,, | 250,000 | ,, | 300,000 | .. | .. | .. | 28 |
,, | 300,000 | ,, | 400,000 | .. | .. | .. | 30 |
,, | 400,000 | 32 | |||||
TRIU SCEIDEAL.
ACHTACHAIN A HATHGHAIRMTEAR.
Siosón agus Caibideal | Gearr-theideal. | Méid na hAthghairme. |
59 & 60 Vic., c. 28. | Finance Act, 1896. | Alt 20, ach amháin maidir le daoine do fuair bás roimh dháta an Achta so do rith. |
10 Edw. VII. agus 1 Geo. V., c. 8. | Finance (1909-10) Act, 1910. | Alt 63, ach amháin maidir le daoine do fuair bás roimh dháta an Achta so do rith. |
11 & 12 Geo. V., c. 32. | Finance Act, 1921. | Alt 44, ach amháin maidir le daoine do fuair bás roimh dháta an Achta so do rith. |
Number 31 of 1931.
FINANCE ACT, 1931.
ARRANGEMENT OF SECTIONS
Income Tax.
Section | |
Customs and Excise.
Alteration of duties on articles made from or containing sugar, etc. | |
Exemption from entertainments duty of certain entertainments which include music. | |
Death Duties.
Estate duty on property in which deceased had a life interest in case of transfer to a company. | |
Exemption from death duties of objects of national, etc., interest. | |
Corporation Profits Tax.
Miscellaneous and General.
Disposition of part of the surplus annual income of the Irish Church Temporalities Fund. | |
SUGAR, MOLASSES, GLUCOSE AND SACCHARIN—RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.
Scale of Rates of Estate Duty.
Enactments Repealed.
Acts Referred to | |
No. 32 of 1929 | |
No. 28 of 1925 | |
Public Charitable Hospitals (Temporary Provisions) Act, 1930 | No. 12 of 1930 |
No. 27 of 1924 | |
No. 35 of 1926 | |
No. 11 of 1928 | |
No. 20 of 1930 | |
No. 5 of 1929 | |
No. 20 of 1925 | |
No. 4 of 1931 | |
Number 31 of 1931.
FINANCE ACT, 1931.
PART I.
Income tax.
Income tax and sur-tax for the year 1931-32.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1931, at the rate of three shillings in the pound.
(2) Sur-tax shall be charged for the year beginning on the 6th day of April, 1931, at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1930.
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1930, in relation to income tax and sur-tax shall, subject to the provisions of Part II. of the Finance Act, 1929 (No. 32 of 1929), and 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, 1931.
Amendment of section 8 of the Finance Act, 1925.
2.—Sub-section (1) of section 8 of the Finance Act, 1925 (No. 28 of 1925), shall be construed and have effect and be deemed always to have had effect as if after the figures “1918” now contained therein there were inserted the words and figures “or under Rule 18 of the General Rules applicable to Schedules A, B, C, D, and E of the said Act.”
Exemption of certain moneys payable to hospitals.
3.—(1) Exemption shall be granted from tax under Schedule D of the Income Tax Act, 1918, in respect of any moneys payable to the governing body of any hospital under the Public Charitable Hospitals (Temporary Provisions) Act, 1930 (No. 12 of 1930).
(2) This section shall be deemed to have come into force on and had effect as on and from the 6th day of April, 1930.
Proceedings in respect of certain penalties.
4.—Notwithstanding that the amount of a penalty recoverable under the Income Tax Acts cannot be definitely ascertained by reason of the fact that the amount of tax by reference to which such penalty is to be calculated has not been finally ascertained, proceedings may be instituted for the recovery of such penalty and, if at the hearing of such proceedings the amount of such tax has not then been finally ascertained, the Court may, if it is of opinion that such penalty is recoverable, adjourn such proceedings and shall not give any judgment or make any order for the payment of such penalty until the amount of such tax has been finally ascertained.
PART II
Customs and Excise.
Duty on mineral hydrocarbon light oils.
5.—(1) A customs duty at the rate of fourpence per gallon shall be charged, levied and paid on all mineral hydrocarbon light oils imported into Saorstát Eireann on or after the 7th day of May, 1931, and on all mineral hydrocarbon light oils imported into Saorstát Eireann before the 7th day of May, 1931, and landed in Saorstát Eireann on or after that date.
(2) Where the Revenue Commissioners are satisfied that any mineral hydrocarbon light oils are intended for use as an ingredient in the manufacture of articles which are not of the character of mineral hydrocarbon light oils or not merely a mixture or blend of such oils with or without the addition of some ingredient such as colouring matter, they may, subject to such conditions as they may think fit to prescribe, permit such mineral hydrocarbon light oils to be imported without payment of the duty imposed by this section.
(3) If any person acts in contravention of any of the conditions prescribed by the Revenue Commissioners under the foregoing sub-section he shall be guilty of an offence under the Customs Acts and shall for each offence incur a penalty of fifty pounds and any mineral hydrocarbon light oil in respect of which such contravention has taken place shall be forfeited.
(4) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon light oil or oils and such goods, in the opinion of the Revenue Commissioners, are not substantially mixtures or blends of hydrocarbon light oils and are not suitable or intended for use as a substitute for any hydrocarbon light oil or oils or for subsequent recovery of the same, section 7 of the Finance Act, 1901, shall not apply in respect of the mineral hydrocarbon light oil or oils contained in such goods.
(5) A drawback equal to the amount of the duty shown to the satisfaction of the Revenue Commissioners to have been paid in respect of the goods shall be allowed on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ships' stores of any mineral hydrocarbon light oils, and on the loading into any aircraft of any such oils for use on a voyage to a place outside Saorstát Eireann.
(6) The following provisions shall have effect with respect to the duty imposed and to the drawback allowed by this section, that is to say:—
(a) the provisions of section 98 of the Customs Consolidation Act, 1876, which relate to the charging of duty on the quantity of goods ascertained by weight, measure or strength at the time of actual delivery thereof, shall apply to mineral hydrocarbon light oils when cleared from a warehouse for home use as they apply to the specially excepted goods mentioned in the said section 98;
(b) subject to compliance with such conditions as to security for the re-exportation of the goods as the Revenue Commissioners may impose, the duty shall not be chargeable in respect of mineral hydrocarbon light oils imported for exportation after transit through Saorstát Eireann or by way of transhipment;
(c) if any person for the purpose of obtaining any repayment of the duty makes or causes to be made any statement or representation which is untrue in any material particular, he shall be liable at the election of the Revenue Commissioners either to a customs penalty equal to treble the value of the goods (including duty) or to a customs penalty of one hundred pounds and the goods in respect of which the offence is committed shall be forfeited.
(7) For the purposes of this section the expression “hydrocarbon light oils” means hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding 185 degrees centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding 240 degrees centigrade, or which give off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum.
The method of testing oils for the purpose of ascertaining whether they comply with the provisions of this sub-section relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Revenue Commissioners may prescribe.
Additional duties on sugar.
6.—(1) In addition to the present customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose and saccharin, there shall, as on and from the 7th day of May, 1931, be charged, levied, and paid the duties specified in the second column of Part I of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of the said Schedule.
(2) In addition to the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 7th day of May, 1931, be charged, levied, and paid the duties specified in the third column of Part I of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of the said Schedule.
(3) On or in respect of all sugar, molasses, glucose, and saccharin in the hands of the manufacturer thereof on the 7th day of May, 1931, there shall be charged, levied, and paid, in addition to the present excise duties, the duties specified in the third column of Part I of the First Schedule to this Act, and there shall be paid and allowed, in addition to the present drawbacks and allowance, the drawbacks and allowance set out in Part II of the said Schedule.
(4) Where a person has, before the passing of this Act, entered into a contract to purchase sugar beet for the purpose of manufacturing sugar therefrom and such sugar where so manufactured will be liable to the excise duties imposed by this section, no provision in such contract whereby the price payable thereunder for such sugar beet is variable in the event of a variation in the import duties on sugar shall have effect in relation to the customs duties imposed by this section.
Alteration of duty on sugar confectionery.
7.—(1) In lieu of the duties of customs chargeable under section 15 of the Finance Act, 1924 (No. 27 of 1924), as amended by section 25 of the Finance Act, 1925 (No. 28 of 1925), section 15 of the Finance Act, 1926 (No. 35 of 1926), and section 20 of the Finance Act, 1928 (No. 11 of 1928), there shall be charged, levied and paid on all sugar confectionery imported into Saorstát Eireann on or after the 7th day of May, 1931, a customs duty at the rate of four and four-fifths pence on the pound, in addition to any duty which may be chargeable in respect of any spirits or saccharin contained in such sugar confectionery but in lieu of any duty which might otherwise be chargeable on any other ingredient contained in such sugar confectionery.
(2) In the case of fruit (not liable to duty as fruit) in syrup imported in sealed tins or cans, the duty imposed by this section shall, in lieu of the full rate of four and four-fifths pence, be
charged and levied at the following reduced rates, that is to say:—
(a) if such fruit contains not more than thirty-three and one-third per cent. of sweetening matter, one and one-fifth pence on the pound, and
(b) if such fruit contains more than thirty-three and one-third per cent. of sweetening matter, three and three-fifths pence on the pound.
(3) In this section the expression “sugar confectionery” means confectionery made from or containing sugar or other sweetening matter and not containing cocoa, and includes breads, biscuits, cakes, cake mixtures, puddings and powders (other than medicinal powders) sweetened with sugar or other sweetening matter, and not containing cocoa, and also sweetmeats, jams, marmalades, and jellies not containing cocoa, and also peels and fruits candied, crystallised or otherwise preserved with sugar or any other sweetening matter, and not containing cocoa, but does not include ginger preserved in syrup imported into Saorstát Eireann in wooden barrels or casks of a capacity of not less than one hundredweight.
(4) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland,” and as though sugar confectionery as defined in this section were included in the Second Schedule to that Act in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.
Alteration of duties on articles made from or containing sugar, etc.
8.—(1) In lieu of the duties of customs chargeable under section 22 of the Finance Act, 1928 (No. 11 of 1928), there shall be charged, levied, and paid on all articles (other than sugar confectionery, cocoa preparations, beer, table waters, herb beer, cider, perry, wine, tobacco, spirits and any article on which a duty is imposed by section 21 of the Finance Act, 1928) imported into Saorstát Eireann on or after the 7th day of May, 1931, and made from or containing sugar or other sweetening matter, the following duties of customs, that is to say:—
(a) if the articles are prescribed in the official import lists to be entered on importation by weight, a duty at the rate of one penny and three farthings on the pound;
(b) if the articles are prescribed in the official import lists to be entered on importation by measure, a duty at the rate of one shilling and five pence on the gallon.
(2) The duty imposed by this section shall be in addition to any duty chargeable in respect of any spirits or saccharin used in the manufacture or preparation of the article but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article.
(3) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty imposed by this section.
Alteration of duty on cocoa preparations.
9.—(1) In lieu of the duties of customs chargeable under section 16 of the Finance Act, 1924 (No. 27 of 1924), there shall be charged, levied, and paid on all preparations made from or containing cocoa in any form imported into Saorstát Eireann on or after the 11th day of June, 1931, a customs duty at the rate of six and three-fifths pence on the pound, in addition to any duty which may be chargeable in respect of any spirits or saccharin contained in any such preparation but in lieu of any duty which might otherwise be chargeable on any other ingredient contained in any such preparation.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland,” and as though preparations made from or containing cocoa in any form were included in the Second Schedule to that Act in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.
(3) As from the 11th day of June, 1931, there shall be allowed on the due exportation or the due shipment for use as ships' stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported preparation made from or containing cocoa in any form and chargeable as such with the duty imposed by this section has been used, a drawback equal to the duty paid under this section in respect of the quantity of such preparation which appears to the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
(4) In allowing drawback under this section the Revenue Commissioners, with the consent of the Minister for Finance, may in order to facilitate trade modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876, as to the giving of security and the examination of goods.
Continuance of new import duties.
10.—(1) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were (with the exception of the duty on records and other means of reproducing music, the duty on blank film on which no picture has been impressed, and the duty on motor cars (including motor bicycles and motor tricycles) and accessories and component parts thereof other than tyres) continued up to the 1st day of May, 1931, by section 7 of the Finance Act, 1930 (No. 20 of 1930), shall, with the exceptions aforesaid and the further exception of cinematograph films (other than films which are shown to the satisfaction of the Revenue Commissioners to consist mainly of records of news) imported on or after the 7th day of May, 1931, and designed or intended for the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus in conjunction with the mechanical production or reproduction of vocal or other sounds by the same or another apparatus, continue to be charged, levied, and paid on and from the said 1st day of May, 1931, up to the 1st day of May, 1932.
(2) There shall be charged, levied, and paid on all cinematograph films (other than films which are shown to the satisfaction of the Revenue Commissioners to consist mainly of records of news) which are imported into Saorstát Eireann on or after the 7th day of May, 1931, and before the 1st day of May, 1932, and are designed or intended for the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus in conjunction with the mechanical production or reproduction of vocal or other sounds by the same or another apparatus a customs duty at the following rates, that is to say:—
Per linear foot of the width of 1⅜ inches. | |||
£ | s. | d. | |
Positive films, that is to say films ready for use | — | — | 3 |
Negative films, that is to say films from which positive films can be printed | — | 1 | 3 |
(3) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from payment (as the case may require) of the duty on cinematograph films included in and not excepted from the new import duties continued by sub-section (1) of this section or of the duty imposed by sub-section (2) of this section.
(4) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued by sub-section (1) of this section and the duty imposed by sub-section (2) of this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Continuance of additional duties on dried fruits.
11.—(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of August, 1931, by section 8 of the Finance Act, 1930 (No. 20 of 1930), shall continue to be charged, levied, and paid on and from the said 1st day of August, 1931, up to the 1st day of August, 1932.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Drawback on component parts of bedsteads.
12.—Where it is shown to the satisfaction of the Revenue Commissioners that any imported component part of a bedstead made wholly of metal in respect of which the duty chargeable under section 18 of the Finance Act, 1925 (No. 28 of 1925), has been duly paid has been used as a component part in the manufacture or assembly in Saorstát Eireann of any finished bedstead and for no other purpose, a drawback equal to the duty so paid shall be allowed on the due exportation as merchandise of such finished bedstead.
Exemption from motor car duty.
13.—The duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), shall not be charged or levied on any casting, stamping, pressing or forging which has not undergone any process of machining and is not an assembly of motor car component parts (howsoever joined together), and is imported either separately or packed only with other articles which, if imported separately, would be exempted by this section from the said duty.
Re-importation of woven tissues.
14.—Whenever it is shown to the satisfaction of the Revenue Commissioners that any woven tissue imported into Saorstát Eireann on or after the date of the passing of this Act and chargeable with the duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), was manufactured in and exported from Saorstát Eireann and has since such exportation undergone the process of shrinking or proofing or both those processes and no other process of manufacture, section 6 of the Customs and Inland Revenue Act, 1879, shall apply to such woven tissue notwithstanding that it has undergone outside Saorstát Eireann such process of shrinking or proofing or both such processes.
Application of section 10 of the Finance Act, 1901.
15.—(1) Section 10 of the Finance Act, 1901, as amended by section 7 of the Finance Act, 1902, shall apply to every contract which is deemed under section 5 of the Local Authorities (Combined Purchasing) Act, 1925 (No. 20 of 1925), to have been entered into between an official contractor and a local authority to supply and take a commodity as if such contract was made on the date on which such official contractor applied under sub-section (2) of section 3 of the last mentioned Act to be appointed official contractor for the supply of such commodity.
(2) This section shall be deemed to have come into force on and had effect as on and from the 7th day of May, 1931.
Duty on fish sales licences.
16.—(1) There shall be charged, levied, and paid for and upon every licence issued under section 5 of the Sea Fisheries Act, 1931 (No. 4 of 1931), an excise duty of five pounds.
(2) The duty imposed by this section in respect of any such licence as aforesaid shall be charged, levied, and paid at the time of the taking out of such licence and shall be paid and collected by means of stamps denoting the amount of such duty impressed on such licences, and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps.
(3) A licence which is liable to the duty imposed by this section shall not be issued unless and until such licence has been duly stamped under this section in respect of such duty.
Bookmakers' licence duty.
17.—There shall be charged, levied, and paid for and upon every licence to act and carry on business as a bookmaker issued under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1931, an excise duty at the following rates, that is to say:—
(a) where the date on which such licence commences is a date on or after the 1st day of June, 1931, and before the 1st day of September, 1931, five pounds;
(b) where the date on which such licence commences is a date on or after the 1st day of September, 1931, and before the 30th day of November, 1931, two pounds and ten shillings;
(c) where the date on which such licence commences is a date on or after the 30th day of November, 1931, and before the 1st day of March, 1932, ten pounds;
(d) where the date on which such licence commences is a date on or after the 1st day of March, 1932, and before the 1st day of June, 1932, seven pounds and ten shillings;
(e) where the date on which such licence commences is a date on or after the 1st of June, 1932, and before the 1st day of September, 1932, five pounds;
(f) where the date on which such licence commences is a date on or after the 1st day of September, 1932, and before the 30th day of November, 1932, two pounds and ten shillings;
(g) where the date on which such licence commences is a date on or after the 30th day of November, 1932, ten pounds.
Registered bookmaking premises duty.
18.—(1) An excise duty of twenty pounds shall be charged, levied, and paid on the registration and also on every renewal of the registration of any premises in any register of premises maintained under any Act passed or to be passed in the financial year beginning on the 1st day of April, 1931, providing for the registration of premises in which the business of bookmaking is carried on.
(2) The duty imposed by this section shall be charged and levied on and shall be paid by the person who is entered in such register as the proprietor of the premises in respect of the registration or renewal of the registration of which the duty is chargeable.
Duty on moneylenders' licences.
19.—(1) There shall be charged, levied, and paid for and upon every licence (in this section referred to as a moneylender's licence) to act and carry on business as a moneylender issued under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1931, an excise duty at the following rates, that is to say:—
(a) on a moneylender's licence expiring on the 31st day of July, 1932—ten pounds;
(b) on a moneylender's licence expiring on the 31st day of July in any year, other than the year 1932, and taken out within six months before such expiry—ten pounds;
(c) on any other moneylender's licence—fifteen pounds.
(2) Where it is proved to the satisfaction of the Revenue Commissioners that there is in force an excise licence to carry on the business of a pawnbroker at any premises in respect of which one or more moneylender's licences is or are taken out by the individual or individuals carrying on such business the Revenue Commissioners shall—
(a) where only one such moneylender's licence is so taken out, remit or, if the duty has been paid, repay one-half of the duty on such licence, and
(b) where two or more such moneylenders' licences are so taken out, remit or, if the duty has been paid, repay one-half of the duty on such one of such licences as is first taken out.
Exemption from duty on bets.
20.—The duty on bets within the meaning of section 24 of the Finance Act, 1926 (No. 35 of 1926), shall not be charged or levied on bets entered into on or after the 1st day of August, 1931, when either the event which is the subject of the bet is a horse race and the bet is entered into during the meeting of which such race is an item and at the place at which such meeting is held, or the event which is the subject of the bet is a greyhound coursing (including racing) contest or one or more courses in such contest and the bet is entered into during such contest or during the meeting of which such contest is an item and at the place at which such contest is held.
Alteration of rates of entertainments duty.
21.—In lieu of being charged at the present rates, entertainments duty, within the meaning of section 1 of the Finance (New Duties) Act, 1916, shall, on and after the 1st day of October, 1931, be charged, levied and paid at the following rates, that is to say:—
Where the amount of the payment for admission, excluding the amount of the duty—
exceeds | 4d. and does not exceed | 5½d. —one and a halfpence | |||
” | 5½d. | ” | ” | 8d. | —twopence |
” | 8d. | ” | ” | 1s. 1d. | —threepence |
” | 1s. 1d. | ” | ” | 2s. 2d. | —fourpence |
” | 2s. 2d. | ” | ” | 3s. 0d. | —sixpence |
” | 3s. 0d. | ” | ” | 5s. 0d. | —ninepence |
” | 5s. 0d. | ” | ” | 7s. 6d. | —one shilling |
” | 7s. 6d. | ” | ” | 10s. 6d. | —one shilling and sixpence |
” | 10s. 6d. | ” | ” | 15s. 0d. | —two shillings |
” | 15s. 0d., two shillings for the first 15s., and sixpence for every 5s. or part of 5s. over 15s. | ||||
Exemption of stage plays, etc. from entertainments duty.
22.—Entertainments duty within the meaning of section 1 of the Finance (New Duties) Act, 1916, shall not, as on and after the 1st day of October, 1931, be charged or levied, on payment for admission to any entertainment the performers in which are personally present and performing and which consists mainly of one or more of the following matters, that is to say:—
(a) a dramatic performance;
(b) a musical concert, whether vocal or instrumental or both vocal and instrumental;
(c) a number of variety items or turns such as are ordinarily given in a music-hall.
Exemption from entertainments duty of certain entertainments which include music.
23.—Where payments for admission to an entertainment would, but for the inclusion in such entertainment of an item consisting of a band or other musical performance, be entitled by law to exemption from entertainments duty within the meaning of section 1 of the Finance (New Duties) Act, 1916, such payments shall not be excluded from such exemption by reason of the inclusion in such entertainment of such item, if such item is shown to the satisfaction of the Revenue Commissioners to be included in such entertainment merely as a subsidiary part thereof.
Further exemptions in respect of hawker's licences.
24.—In addition to the persons specified in sub-section (3) of section 12 of the Finance Act, 1930 (No. 20 of 1930), it shall not be necessary for a licence to be taken out under the Hawkers Act, 1888, by any of the following persons, that is to say:—
(a) by any person selling intoxicating liquor or tobacco under an occasional licence;
(b) by any person selling sweetmeats or refreshments for immediate consumption and no other goods;
(c) by any person selling objects of piety, and no other goods;
(d) by any person selling livestock and no other goods.
Provisions as to excise duties on sugar.
25.—The Revenue Commissioners may, with a view to securing and collecting the excise duties imposed on sugar and to verifying claims for drawback, make regulations regulating the manufacture of sugar and the warehousing and removal from the factory of sugar and may by those regulations apply to the excise duties and drawbacks on sugar and to the manufacturers of sugar any enactments relating to any duty or drawback of excise or customs and to persons carrying on any trade subject to the laws of excise, and if any person acts in contravention of, or fails to comply with any of those regulations, the article in respect of which the offence is committed shall be forfeited and the person committing the offence shall be liable in respect of each offence to an excise penalty of fifty pounds.
PART III.
Death Duties.
Estate duty on property in which deceased had a life interest in case of transfer to a company.
26.—(1) Where at any time before the death of a person dying on or after the date of the passing of this Act any property in which the deceased had an estate or interest limited to cease at his death was transferred, whether before or after the passing of this Act and whether directly or indirectly and whether by one or more transactions, by the deceased and the person interested in the remainder or reversion to or for the benefit of a company to which this section applies, then unless—
(a) the transfer was made before the 1st day of August, 1918; or
(b) such property was settled property and the interest of the deceased would in any case have failed by reason of his death before it would have become an interest in possession; or
(c) the consideration payable to the deceased in respect of the transfer was wholly satisfied otherwise than by an allotment of shares in such company or the grant to the deceased by such company of an annuity terminable on or by reference to the death of the deceased or any other series of periodical payments similarly terminable; or
(d) the deceased—
(i) had at least three years before his death relinquished all interest in such property, and
(ii) had not at any time within the said three years the possession or enjoyment (otherwise than under a lease or an agreement for a lease at a rack rent) of any part of such property or of any benefit secured to him, whether by contract or otherwise, in relation to such relinquishment, and
(iii) was not at any time within the said three years in receipt of or entitled to any payment from the company, other than a payment in respect of or on account of debentures or loans or the payment of a capital sum of purchase money of fixed amount (including purchase money payable by periodical instalments for a definite period, but excluding purchase money payable by way of annuity or other periodical payments terminable on or by reference to the death of the deceased):
such property shall, subject to the provisions of this section, be deemed for the purposes of estate duty to pass on the death in like manner as if the estate or interest of the deceased therein had continued until the death.
(2) Where property which but for this sub-section would be deemed by virtue of the foregoing sub-section to pass on the death or any part of such property has during the lifetime of the deceased been bona fide sold or exchanged for full consideration in money or money's worth by the company to which it had been transferred within the meaning of the foregoing sub-section, such property or so much thereof as has been so sold or exchanged shall not be deemed to pass on the death of the deceased, but in lieu thereof, the property which, at the date of the death of the deceased, is or represents in the hands of the company the proceeds of such sale or exchange shall be deemed for the purpose of estate duty to pass on the death in like manner as if the deceased had an estate or interest therein limited to cease on his death and as if such estate or interest had continued until his death.
(3) In determining the value of any property deemed to pass on the death under this section, there shall be deducted from the principal value thereof—
(a) so much of such sum (if any) as has been borrowed by the company and has been applied by the company in the improvement of the property and has not at the death been repaid by the company;
(b) a sum equal to the capital sum of money (if any) paid by the company to the deceased as part of the consideration for the transfer of his interest in the property;
(c) where estate duty is payable in connection with the death on any shares of or debentures in the company, a sum equal to the principal value at the date of the death of such of those shares or debentures as were allotted or transferred to the deceased in consideration of the transfer of the property.
(4) The company concerned shall be accountable for any duty imposed by this section and shall, for the purpose of raising and paying that duty, have all the powers conferred on accountable persons by the Finance Act, 1894, and if the duty or any part thereof is paid by the executor (within the meaning of that Act) of the deceased it shall be repaid to him by the company.
(5) Where on the death of any person a claim for duty arises by virtue of this section, the company accountable for such duty shall, within three months after such company becomes aware of such death, notify the Revenue Commissioners of the death of such person, and any such company wilfully failing to give such notification shall be liable to a penalty not exceeding five hundred pounds.
(6) The Revenue Commissioners may, for the purposes of carrying this section into effect, require any company to which this section applies to furnish to them within two months after being so required to do copies of such of the balance sheets and profit and loss or income and expenditure accounts, and such other particulars as they may reasonably require, and if any such company fails to comply with such requisition—
(a) such company shall be liable to a penalty not exceeding five hundred pounds, and every director, manager, secretary or other officer of such company who knowingly or wilfully authorises or permits the failure shall be liable to a like penalty; and
(b) an order may be made against all or any of the directors of such company requiring them to comply with such requisition in like manner as an order may be made against any person who is accountable for succession duty to deliver an account and the provisions of section 47 of the Succession Duty Act, 1853, shall apply accordingly subject to the necessary modifications.
(7) In this section—
the expression “company to which this section applies” means any body corporate, wheresoever incorporated, which either—
(a) is so constituted as not to be controlled by its shareholders or by any class thereof, or
(b) has not issued to the public, or, in the case of a company which is about to make an issue of shares to the public, will not when it has made that issue, have issued to the public more than half of the shares by the holders whereof it is controlled;
the word “share” includes any interest whatsoever in a company, by whatsoever name it is called, analogous to a share, and the word “shareholders” shall be construed accordingly.
Increase of rates of estate duty.
27.—(1) Subject to the provisions of this section, the scale set out in the Second Schedule to this Act shall, in the case of persons dying on or after the date of the passing of the Act, be substituted for the scale set out in the Fourth Schedule to the Finance Act, 1926 (No. 35 of 1926), as the scale of rates of estate duty.
(2) Where an interest in expectancy within the meaning of Part I of the Finance Act, 1894, in any property (other than property deemed to pass on the death by virtue of the next preceding section) has before the 6th day of May, 1931, been bonafide sold or mortgaged for full consideration in money or money's worth, then no other duty on that property shall be payable by the purchaser or mortgagee when the interest falls into possession than would have been payable if this Act had not been passed, and in the case of a mortgage any higher duty payable by the mortgagor shall rank as a charge subsequent to that of the mortgagee.
Exemption from death duties of objects of national, etc., interest.
28.—(1) Where there pass on the death of a person dying on or after the date of the passing of this Act any objects to which this section applies, the value of those objects shall not be taken into account for the purpose of estimating the principal value of the estate passing on the death or the rate at which estate duty is chargeable thereon, and those objects shall, while enjoyed in kind, be exempt from death duties.
(2) In the event of the sale of any objects to which this section applies, death duties shall, subject to the provisions of this section, become chargeable on the proceeds of sale in respect of the last death on which the objects passed and, as respects estate duty, at the rate appropriate to the principal value of the estate passing on that death upon which estate duty is leviable, and with which the objects would have been aggregated if they had not been objects to which this section applies, and the person by whom or for whose benefit the objects were sold shall be accountable for the duties and shall deliver an account for the purposes thereof within one month after the sale, and interest on the said duties shall be payable from the date of the sale.
(3) In the event of a sale of any objects to which this section applies, death duties shall not become chargeable if the sale is to the National Gallery of Ireland, the National Museum of Science and Art, or any other similar national institution, any university, county council or municipal corporation in Saorstát Eireann, or the Friends of the National Collections of Ireland.
(4) This section applies to the following objects, that is to say, such pictures, prints, books, manuscripts, works of art, scientific collections or other things not yielding income as on a claim being made to the Minister for Finance under this section, appear to him to be of national, scientific, historic or artistic interest.
(5) Nothing in this section shall affect the powers conferred on the Minister for Finance by sub-section (2) of section 15 of the Finance Act, 1894.
Exemption from succession duty.
29.—Where the net value of all the property, real and personal, passing or deemed to pass on the death of any person dying on or after the date of the passing of this Act under an inter vivos disposition or dispositions made by the deceased and under his will or intestacy in respect of which estate duty is payable on his death does not exceed one thousand pounds succession duty shall not be payable under such inter vivos disposition or dispositions.
PART IV.
Corporation Profits Tax.
Amendment of section 33 of the Finance Act, 1929.
30.—Sub-section (1) of section 33 of the Finance Act, 1929 (No. 32 of 1929), is hereby amended as follows, that is to say:—
(a) by the substitution of the figures “1934” for the figures “1931” now contained in that sub-section and
(b) by the insertion at the end of that sub-section of the following word and paragraph, that is to say:—
“or
(e) in the case of The Agricultural Credit Corporation, Limited, any of the profits of that corporation.”
and it is hereby declared that the said sub-section shall be construed and have effect and be deemed always to have had effect accordingly.
PART V.
Miscellaneous and General.
Exemption from stamp duty on receipts.
31.—The First Schedule to the Stamp Act, 1891, shall be construed and have effect as if the following exemption were inserted therein under the head of “Receipts given for, or upon the payment of, money amounting to £2 or upwards” in addition to the exemptions contained therein or heretofore added thereto under that head, that is to say:—
“(19) Receipt given by The Agricultural Credit Corporation, Limited, for moneys paid in respect of loans granted by the said Corporation or in respect of interest on such loans.”
Stamp duty on statements as to capital of companies, etc.
32.—On and after the date of the passing of this Act the ad valorem stamp duties mentioned in sub-section (1) of section 39 of the Finance Act, 1920, shall be five shillings instead of one pounds.
Local Loans Fund.
33.—(1) On every advance issued (whether before or after the passing of this Act) under statutory authority to provide capital for the Local Loans Fund and for the time being outstanding, interest calculated with half-yearly rests shall be payable out of the Local Loans Fund to the exchequer as from the issue of such advance at such rate and at such times as the Minister for Finance shall from time to time direct.
(2) On all moneys for the time being (whether before or after the passing of this Act) standing to the credit of the Local Loans Fund and operating for the benefit of the Exchequer, interest calculated with half-yearly rests shall be payable out of the Central Fund or the growing produce thereof to the Local Loans Fund, in respect of every period during which such moneys were so operating, at such rate and at such times as the Minister for Finance shall from time to time direct.
(3) Where the Minister for Finance has power under this section to direct the rate at which any interest is payable, he may direct such interest to be paid at different rates in respect of different parts of the period in respect of which such interest is so payable.
(4) Where the Minister for Finance directs interest to be paid under this section out of the Local Loans Fund and also directs interest to be paid under this section to the Local Loans Fund, the lesser amount of such interest shall be paid by being set-off (so far as it will extend) against the greater amount of such interest.
Disposition of part of the surplus annual income of the Irish Church Temporalities Fund.
34.—(1) There shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister for Finance may appoint out of the annual income derivable from the surplus of the Irish Church Temporalities Fund the following annual sums, that is to say:—
(a) in respect of the period of fifteen years commencing on the 1st day of April, 1930, an annual sum of forty thousand pounds, and
(b) in respect of each subsequent period of fifteen years such annual sum (not exceeding fifty-six thousand pounds) as in the opinion of the Minister for Finance can be paid without impairing the security for any liabilities existing on the 1st day of April, 1900, upon the said Fund.
(2) This section shall be deemed to have come into force on and had effect as on and from the 1st day of April, 1930.
Labourers' Cottages Fund.
35.—The following enactments, that is to say, paragraph (c) of sub-section (1) and sub-sections (3) and (4) of section 13 of the Labourers (Ireland) Act, 1906, and section 3 of the Supreme Court of Judicature (Ireland) Act, 1907, are hereby repealed as on and from the 1st day of April, 1931, and in lieu thereof it is hereby enacted that where in any financial year (including the financial year commencing on the 1st day of April, 1931), the Labourers' Cottages Fund (being the Fund referred to in section 13 of the Labourers (Ireland) Act, 1906), is insufficient for the purposes to which it is required to be applied by the Labourers (Ireland) Act, 1906, there shall be paid into the said Fund out of moneys provided by the Oireachtas such further sum as may be required to meet such insufficiency.
Care and management of taxes.
36.—All taxes and duties imposed or continued by this Act are hereby placed under the care and management of the Revenue Commissioners.
Repeals.
37.—The several enactments specified in the Third Schedule to this Act are hereby repealed to the extent mentioned in the third column of the said Schedule.
Short title construction and commencement.
38.—(1) This Act may be cited as the Finance Act, 1931.
(2) Part I of this Act shall be construed together with the Income Tax Acts, and 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 British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.
(3) Part I of this Act shall, save as is otherwise expressly provided, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1931.
FIRST SCHEDULE.
SUGAR, MOLASSES, GLUCOSE, SACCHARIN.—RATES OF DUTIES DRAWBACKS AND ALLOWANCES.
Part I.—DUTIES.
Articles | Customs Duty | Excise Duty | ||||||
Sugar, which when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees | s. | d. | s. | d. | ||||
the cwt. | 4 | 8 | 4 | 8 | ||||
Sugar of a polarisation not exceeding seventy-six degrees the cwt. | 2 | 3 | 2 | 3 | ||||
Sugar of a polarisation— | ||||||||
Exceeding 76 degrees and not exceeding 77 degrees the cwt. | 2 | 3.8 | 2 | 3.8 | ||||
” | 77 | ” | 78 | ” ” | 2 | 4.7 | 2 | 4.7 |
” | 78 | ” | 79 | ” ” | 2 | 5.6 | 2 | 5.6 |
” | 79 | ” | 80 | ” ” | 2 | 6.5 | 2 | 6.5 |
” | 80 | ” | 81 | ” ” | 2 | 7.4 | 2 | 7.4 |
” | 81 | ” | 82 | ” ” | 2 | 8.3 | 2 | 8.3 |
” | 82 | ” | 83 | ” ” | 2 | 9.2 | 2 | 9.2 |
” | 83 | ” | 84 | ” ” | 2 | 10.2 | 2 | 10.2 |
” | 84 | ” | 85 | ” ” | 2 | 11.2 | 2 | 11.2 |
” | 85 | ” | 86 | ” ” | 3 | 0.2 | 3 | 0.2 |
” | 86 | ” | 87 | ” ” | 3 | 1.2 | 3 | 1.2 |
” | 87 | ” | 88 | ” ” | 3 | 2.3 | 3 | 2.3 |
” | 88 | ” | 89 | ” ” | 3 | 3.4 | 3 | 3.4 |
” | 89 | ” | 90 | ” ” | 3 | 4.8 | 3 | 4.8 |
” | 90 | ” | 91 | ” ” | 3 | 6.1 | 3 | 6.1 |
” | 91 | ” | 92 | ” ” | 3 | 7.5 | 3 | 7.5 |
” | 92 | ” | 93 | ” ” | 3 | 8.8 | 3 | 8.8 |
” | 93 | ” | 94 | ” ” | 3 | 10.1 | 3 | 10.1 |
” | 94 | ” | 95 | ” ” | 3 | 11.5 | 3 | 11.5 |
” | 95 | ” | 96 | ” ” | 4 | 0.8 | 4 | 0.8 |
” | 96 | ” | 97 | ” ” | 4 | 2.2 | 4 | 2.2 |
” | 97 | ” | 98 | ” ” | 4 | 3.5 | 4 | 3.5 |
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar, and all other sugar and extracts from sugar which cannot be completely tested by the polariscope and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:— | ||||||||
If containing 70 per cent. or more of sweetening matter the cwt. | 2 | 11½ | 2 | 11½ | ||||
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter the cwt. | 2 | 1½ | 2 | 1½ | ||||
If containing not more than 50 per cent. of sweetening matter the cwt. | 1 | 0½ | 1 | 0½ | ||||
The amount of sweetening matter to be taken to be the total amount of cane, invert and other sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners:— | ||||||||
Glucose: | ||||||||
Solid the cwt. | 2 | 11½ | 2 | 11½ | ||||
Liquid the cwt. | 2 | 1½ | 2 | 1½ | ||||
Saccharin (including substances of a like nature or use) the oz. | 1 | 6 | 1 | 6 | ||||
Part II.—DRAWBACKS AND ALLOWANCES.
A.—Customs Drawbacks.
Nature of Drawback | Amount or Rate of Drawback | |
(1) Drawback on the export or on the shipment or deposit in a bonded warehouse, for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) and which has passed a refinery in Saorstát Eireann. | In the case of molasses produced in bond, an amount equal to the additional duty paid under this Act and in any other case an amount equal to the additional duty which would be chargeable under this Act on the importation of the like article. | |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the additional duty paid under this Act in respect of the sugar or glucose. | |
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used. | An amount equal to the additional duty chargeable under this Act in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods. | |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar, on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits | the cwt. | Is. 0½d. |
B.—Excise Drawbacks.
Nature of Drawback | Amount of Rate of Drawback |
(1) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of duty-paid sugar, molasses, glucose or saccharin. | An amount equal to the additional duty paid under this Act. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the additional duty paid under this Act in respect of the sugar or glucose. |
(3) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used. | An amount equal to the additional duty paid under this Act in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from duty-paid sugar and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | Is. 0½d. |
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under section 2 of the Manufactured Tobacco Act, 1863, for manufacture of cavendish and negro-head tobacco. | An amount equal to the drawback which would have been payable on the export of the glucose. |
C.—Allowances to Refiners on Molasses produced in Saorstát Eireann and used solely for the purpose of Food for Stock.
Nature of Allowance | Rate of Allowance | |
Allowance on molasses produced from sugar on which duty has been paid on importation or on which the excise duty has been paid | the cwt. | Is 0½d. |
SECOND SCHEDULE.
Scale of Rates of Estate Duty.
Principal Value of the Estate | Rate per cent. of Duty | |||
£ | £ | |||
Exceeding | 100 | and not exceeding | 500 | 1 |
” | 500 | ” | 1,000 | 2 |
” | 1,000 | ” | 5,000 | 3 |
” | 5,000 | ” | 10,000 | 4 |
” | 10,000 | ” | 12,500 | 5 |
” | 12,500 | ” | 15,000 | 6 |
” | 15,000 | ” | 18,000 | 7 |
” | 18,000 | ” | 21,000 | 8 |
” | 21,000 | ” | 25,000 | 9 |
” | 25,000 | ” | 30,000 | 10 |
” | 30,000 | ” | 35,000 | 11 |
” | 35,000 | ” | 40,000 | 12 |
” | 40,000 | ” | 45,000 | 13 |
” | 45,000 | ” | 50,000 | 14 |
” | 50,000 | ” | 55,000 | 15 |
” | 55,000 | ” | 65,000 | 16 |
” | 65,000 | ” | 75,000 | 17 |
” | 75,000 | ” | 85,000 | 18 |
” | 85,000 | ” | 100,000 | 19 |
” | 100,000 | ” | 120,000 | 20 |
” | 120,000 | ” | 150,000 | 22 |
” | 150,000 | ” | 200,000 | 24 |
” | 200,000 | ” | 250,000 | 26 |
” | 250,000 | ” | 300,000 | 28 |
” | 300,000 | ” | 400,000 | 30 |
” | 400,000 | ” | 32 | |
THIRD SCHEDULE.
Enactments Repealed.
Session and Chapter | Short Title | Extent of Repeal |
59 & 60 Vic., c. 28 | Finance Act, 1896 | Section 20, except as regards persons dying before the date of the passing of this Act. |
10 Edw. VII. and 1 Geo. V., c. 8. | Finance (1909–10) Act, 1910. | Section 63, except as regards persons dying before the date of the passing of this Act. |
11 & 12 Geo. V., c. 32 | Finance Act, 1921 | Section 44, except as regards persons dying before the date of the passing of this Act. |