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Uimhir 41 de 1931.
ACHT AIRGID (MÉADÚ CÁNACH IONCUIM), 1931.
[20adh Mí na Samhna, 1931.]
Cáin ioncuim in aghaidh na bliana 1931-32 do mhéadú.
1.—In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1931, éileofar cáin ioncuim do réir ráta thrí scillinge agus reul fén bpúnt in ionad an ráta de thrí scillinge fén bpúnt a luaidhtear i bhfo-alt (1) d'alt 1 den Acht Airgid, 1931 (Uimhir 31 de 1931), agus, fé réir forálacha an Achta so, bainfidh fo-alt (3) den alt san maidir leis an gcáin ioncuim sin a héileofar fén alt so díreach fé mar do bhí baint aige maidir leis an gcáin ioncuim do héilíodh fén alt san.
Asbaint do dhéanamh dleathach.
2.—(1) Ní bheidh éinní do rinneadh roimh an Acht so do rith nea-dhleathach de chionn ní ar bith atá san Acht so ná ní bheidh aon asbaint maidir le cáin ioncuim do rinneadh roimh an Acht so do rith, no a déanfar laistigh de dheich lá tar éis ama an rithte sin, nea-dhleathach ná mí-cheart de chionn ní ar bith atá san Acht so más asbaint í do bheadh ina hasbaint cheart, i gceachtar cás acu san, dá mba ná rithfí an tAcht so.
(2) Gach asbaint maidir leis an gcáin ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1931, do rinneadh roimh an Acht so do rith tré fhéachaint chun ráta de thrí scillinge agus reul fén bpúnt áirmheofar í chun gach críche (agus ortha san crícheanna aon imeachta dlí do bunuíodh roimh an Acht so do rith) fé is dá mba tré fhéachaint chun ráta chirt na cánach san a déanfaí í.
Atharú do theacht ar an gcáin a héilítear i gcáinmheasa.
3.—(1) An méid is iníoctha de bhuadh aon cháinmheasa, do rinneadh roimh an Acht so do rith, chun cánach ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1931, tuigfear, de bhuadh an Achta so agus gan a thuilleadh, an t-atharú do bheith déanta air is gá chun éifeachta do thabhairt don atharú a dheineann an tAcht so ar ráta na cánach san.
(2) I gcás inar tugadh fógra cáinmheasa amach roimh an Acht so do rith agus ina dtuigtear leis an alt so an méid is iníoctha de bhuadh an cháinmheasa san do bheith atharuithe ní gá aon fhógra eile ar an gcáinmheas san do thabhairt amach ná aon fhógra do thabhairt ar an atharú san ar an méid is iníoctha de bhuadh an cháinmheasa san.
(3) Ní bheidh feidhm ag an alt so i gcás ioncuim atá ioncháinmheasta fé Sceideal C den Income Tax Act, 1918, no fé Riail 6 no Riail 7 de sna Rialacha Ilghnéitheacha a bhaineann le Sceideal D den Acht san.
Slánú ar asbaint nea-dhóthanach.
4.—(1) I gcás ioncuim atá ion-cháinmheasta fé Sceideal C den Income Tax Act, 1918, no fé Riail 6 no Riail 7 de sna Rialacha Ilghnéitheacha bhaineann le Sceideal D den Acht san no i gcás íocaíocht a thagann fé Riail 21 de sna Rialacha Generálta bhaineann leis na Sceidil go léir den Acht san déanfar aon easnamh sa mhéid do baineadh, mar gheall ar cháin ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1931, as íocaíocht do rinneadh roimh an Acht so do rith no laistigh de dheich lá dá éis sin, déanfar, má sé an t-atharú dheineann an tAcht so ar ráta na cánach san fé ndeár an t-easnamh san, é do shlánú sa mhéid is féidir é tríd an méid do mhéadú éilíonn no údaruíonn an dlí do bhaint as an gcéad íocaíocht eile agus (sa mhéid gur gá é) as aon íocaíocht ina dhiaidh sin a déanfar tar éis an Achta so do rith agus laistigh de bhliain agus deich lá o am an rithte sin.
(2) Déanfar easnamh a slánófar fén alt so do chur i gcuntas agus é do cháinmheas no do bhaint amach, do réir mar bheidh, sa tslí chéanna ina ndéanfar an cháin a baineadh as an íocaíocht bhunuigh do chur i gcuntas agus í do cháinmheas no do bhaint amach.
Alt 211 den Income Tax Act, 1918, d'atharu.
5.—(1) Beidh éifeacht ag alt 211 (a bhaineann le cáin nár héilíodh no nár baineadh as ioncum roimh an Acht bliantúil do rith d'éileamh agus do bhaint as ioncum bliain ar bith) den Income Tax Act, 1918, maidir leis an gcáin ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1931, fé réir na n-atharuithe seo leanas, sé sin le rá:—
(a) léireofar an abairt “the passing of the Act imposing the tax for that year” mar abairt a chialluíonn an t-aonú lá déag tar éis an Achta so do rith;
(b) fágfar ar lár na focail “half-yearly or quarterly” atá i bhfo-alt (1) den alt san;
(c) cuirfear isteach na focail “or the person by or through whom the payments were made, as the case may be” i bhfo-alt san (1) i ndiaidh na bhfocal “the agents entrusted with the payment of the interest, dividends, or other annual profits or gains”;
(d) bainfidh fo-alt (2) den alt san—
(i) le haon cháin údair no suim eile a híoctar mar gheall ar úsáid phaitinne agus as a bhféadfar cáin do bhaint fé mhír 2 de Riail 19 de sna Rialacha Generálta bhaineann le gach Sceideal den Income Tax Act, 1918, agus
(ii) le haon dividendum as a bhféadfar cáin do bhaint fé Riail 20 de sna Rialacha Generálta san,
fé mar a bhaineann sé la haon chíos, ús, blianacht no íocaíocht bhliantúil eile;
(e) déanfar, san áit dheiridh ina bhfuil sí i bhfo-alt (2) den alt san, an tagairt don Acht le n-a bhforchuirtear cáin in aghaidh na bliana do léiriú mar thagairt don Acht so.
(2) Sa mhéid go mbaineann na hatharuithe dheineann an t-alt so ar alt 211 den Income Tax Act, 1918, le cás le n-a mbaineann alt 4 den Acht so beidh éifeacht acu fé réir forálacha an ailt sin 4.
Teora leis na forálacha san roimhe seo.
6.—Ní bheidh éifeacht ag na forálacha san roimhe seo den Acht so (lasmuich den chéad alt de) ach amháin i dtaobh no i gcóir críche an atharuithe do rinne an chéad alt san i ráta na cánach ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1931, agus ní níos sia ná san.
Cúram agus bainistí cánach.
7.—Deintear leis seo an cháin a forchuirtear leis an Acht so do chur fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim.
Gearr-theideal agus léiriú
8.—(1) Féadfar an tAcht Airgid (Méadú Cánach Ioncuim), 1931, do ghairm den Acht so.
(2) Léireofar an tAcht so maraon leis na hAchtanna Cánach Ioncuim.
Number 41 of 1931.
FINANCE (INCREASE OF INCOME TAX) ACT, 1931.
ARRANGEMENT OF SECTIONS
Section | |
Act Referred to | |
No. 31 of 1931 | |
Number 41 of 1931.
FINANCE (INCREASE OF INCOME TAX) ACT, 1931.
Increase of income tax for the year 1931-32.
1.—Income tax shall be charged for the year beginning on the 6th day of April, 1931 at the rate of three shillings and sixpence in the pound instead of the rate of three shillings in the pound mentioned in sub-section (1) of section 1 of the Finance Act, 1931 (No. 31 of 1931), and sub-section (3) of that section shall, subject to the provisions of this Act, apply in relation to the said income tax to be charged under this section in like manner as it applied in relation to the income tax charged under that section.
Validation of deductions.
2.—(1) Nothing in this Act shall render invalid anything done before the passing of this Act nor shall anything in this Act render invalid or improper any deduction in respect of income tax which was made before the passing of this Act or is made within ten days after such passing and, in either case, would have been a proper deduction if this Act had not been passed.
(2) Every deduction in respect of the income tax for the year beginning on the 6th day of April, 1931, made before the passing of this Act by reference to a rate of three shillings and sixpence in the pound shall be treated for all purposes (including the purposes of any legal proceedings instituted before the passing of this Act, as having been made by reference to the proper rate of such tax.
Automatic variation of tax charged in assessments.
3.—(1) The amount payable by virtue of any assessment to income tax for the year beginning on the 6th day of April, 1931 which was made before the passing of this Act shall, by virtue of this Act and without more, be deemed to be varied to such extent as is necessary to give effect to the change made by this Act in the rate of such tax.
(2) Where notice of an assessment has been issued before the passing of this Act and the amount payable by virtue of such assessment is deemed by this section to be varied, it shall not be necessary to issue any further notice of such assessment or to give any notice of the said variation of the amount payable by virtue of such assessment.
(3) This section shall not apply in the case of income chargeable under Schedule C of the Income Tax Act, 1918, or under Rule 6 or Rule 7 of the Miscellaneous Rules applicable to Schedule D of that Act.
Making good insufficient deductions.
4.—(1) In the case of income chargeable under Schedule C of the Income Tax Act, 1918, or under Rule 6 or Rule 7 of the Miscellaneous Rules applicable to Schedule D of that Act or in the case of payments falling under Rule 21 of the General Rules applicable to all the Schedules of that Act, any deficiency in the amount deducted in respect of income tax for the year beginning on the 6th day of April, 1931 from a payment made before or within ten days after the passing of this Act shall, if such deficiency arises from the change made by this Act in the rate of such tax, be made good so far as possible by increasing the deduction required or authorised by law to be made from the next and (so far as necessary) any subsequent payment made after the passing of this Act and before the expiration of one year and ten days from such passing.
(2) A deficiency made good under this section shall be accounted for and assessed or recovered as the case may be, in the same manner as the tax deducted from the original payment is to be accounted for and assessed or recovered.
Modification of section 211 of the Income Tax Act, 1918.
5.—(1) Section 211 (which relates to charge and deduction of tax in any year not charged or deducted before the passing of the annual Act) of the Income Tax Act, 1918, shall, in relation to the income tax for the year beginning on the 6th day of April, 1931, have effect subject to the following modifications, that is to say:—
(a) the expression “the passing of the Act imposing the tax for that year” shall be construed as meaning the eleventh day after the passing of this Act;
(b) the words “half-yearly or quarterly” contained in sub-section (1) of the said section shall be omitted;
(c) the words “or the person by or through whom the payments were made, as the case may be,” shall be inserted in the said sub-section (1) after the words “the agents entrusted with the payment of the interest, dividends, or other annual profits or gains”;
(d) sub-section (2) of the said section shall apply with respect to—
(i) any royalty or other sum paid in respect of the user of a patent from which a deduction of tax may be made under paragraph 2 of Rule 19 of the General Rules applicable to all the Schedules of the Income Tax Act, 1918, and
(ii) any dividend from which a deduction of tax may be made under Rule 20 of the said General Rules,
as it applies with respect to any rent, interest, annuity, or other annual payment;
(e) the reference to the Act imposing tax for the year shall where it last occurs in sub-section (2) of the said section, be construed as a reference to this Act.
(2) The modifications effected by this section in section 211 of the Income Tax Act, 1918, shall, in so far as they apply to a case to which section 4 of this Act applies, have effect subject to the provisions of the said section 4.
Limitation of preceding provisions.
6.—The foregoing provisions of this Act (other than the first section thereof) shall have effect only in connection with or for the purpose of the change made by the said first section in the rate of the income tax for the year beginning on the 6th day of April, 1931, and no further.
Care and management of tax.
7.—The tax imposed by this Act is hereby placed under the care and management of the Revenue Commissioners.
Short title and construction.
8.—(1) This Act may be cited as the Finance (Increase of Income Tax) Act, 1931.
(2) This Act shall be construed together with the Income Tax Acts.