As Ann Déscrolláil
Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.
Number 9 of 1984
FINANCE ACT, 1984
ARRANGEMENT OF SECTIONS
Income Tax, Income Levy, Corporation Tax and Capital Gains Tax
Income Tax
Income Levy
Income Tax: Relief for Investment in Corporate Trades
Anti-avoidance and Anti-evasion
Taxation of income deemed to arise on certain sales of securities. |
Income Tax, Corporation Tax and Capital Gains Tax
Corporation Tax
Advance Corporation Tax
Amendment of section 51 (cesser of certain provisions) of Finance Act, 1983. | |
Extension of section 52 (transitional reduction of advance corporation tax) of Finance Act, 1983. |
Stock Relief
Valuation of stock other than at beginning of period of account. | |
Amendment of Provisions in relation to Decrease in Stock Values other than in Trade of Farming
Capital Gains Tax
Extension of section 19 (Government and other securities) of Capital Gains Tax Act, 1975. | |
Amendment of section 25 (private residence) of Capital Gains Tax Act, 1975. |
Customs and Excise
Value-Added Tax
Stamp Duties
Capital Acquisitions Tax
Discretionary Trusts
Revised Computation
Certificate of Discharge
Extension of section 48 (receipts and certificates) of Principal Act. |
Miscellaneous
Amendment of Enactments
Amendments Consequential on Changes in Rates of Tax
Amendments Consequential on Changes in Personal Reliefs
Relief for Investment in Corporate Trades: Subsidiaries
Rates of Excise Duty on Tobacco Products
Rates of Excise Duty on Wine
Rates of Excise Duty on Made Wine
Rates of Excise Duty on Cider and Perry
Acts Referred to | |
1931, No. 27 | |
1976, No. 8 | |
1975, No. 20 | |
1978, No. 33 | |
1971, No. 24 | |
1963, No. 33 | |
1983, No. 13 | |
1976, No. 7 | |
Excise Act, 1848 | 1848, c. 118 |
1926, No. 35 | |
1929, No. 32 | |
1931, No. 31 | |
1936, No. 31 | |
1950, No. 18 | |
1963, No. 23 | |
1968, No. 33 | |
1969, No. 21 | |
1970, No. 14 | |
1973, No. 19 | |
1974, No. 27 | |
1975, No. 6 | |
1976, No. 16 | |
1977, No. 18 | |
1978, No. 21 | |
1979, No. 11 | |
1980, No. 14 | |
1981, No. 16 | |
1981, No. 28 | |
1982, No. 14 | |
1983, No. 15 | |
1952, No. 24 | |
1960, No. 1 | |
1977, No. 32 | |
1958, No. 12 | |
1979, No. 27 | |
1967, No. 6 | |
1981, No. 14 | |
1980, No. 36 | |
Probation of Offenders Act, 1907 | 1907, c. 17 |
1945, No. 16 | |
1961, No. 24 | |
Stamp Act, 1891 | 1891, c. 39 |
1965, No. 27 | |
Succession Duty Act, 1853 | 1853, c. 51 |
1972, No. 17 | |
1972, No. 22 | |
1978, No. 34 | |
1981, No. 32 | |
Number 9 of 1984
FINANCE ACT, 1984
PART I
Income Tax, Income Levy, Corporation Tax and Capital Gains Tax
Chapter I
Income Tax
Amendment of provisions relating to exemption from income tax.
1.—As respects the year 1984-85 and subsequent years of assessment, the Finance Act, 1980, is hereby amended—
(a) in subsection (2) of section 1, by the substitution of “£5,000” for “£4,800” (inserted by the Finance Act, 1983) and of “£2,500” for “£2,400” (inserted by the Finance Act, 1983), and
(b) in subsection (6) of section 2, by the substitution of “£5,600” for “£5,000” (inserted by the Finance Act, 1982), of “£6,600” for “£6,000” (inserted by the Finance Act, 1982), of “£2,800” for “£2,500” (inserted by the Finance Act, 1982) and of “£3,300” for “£3,000”(inserted by the Finance Act, 1982),
and the said subsections (2) and (6), as so amended, are set out in the Table to this section.
TABLE
(2) In this section “the specified amount” means—
(a) in a case where the individual would, apart from this section, be entitled to a deduction specified in section 138 (a) of the Income Tax Act, 1967, £5,000, and
(b) in any other case, £2,500.
(6) In this section “the specified amount” means—
(a) in a case where the individual would, apart from this section, be entitled to a deduction specified in paragraph (a) of the said section 138, £5,600:
Provided that, if at any time during the year of assessment either the individual or his spouse was of the age of seventy-five years or upwards, “the specified amount” means £6,600;
(b) in any other case, £2,800:
Provided that, if at any time during the year of assessment the individual was of the age of seventy-five years or upwards, “the specified amount” means £3,300.
Charge of income tax for 1984-85 and subsequent years.
2.—(1) Where a person who is charged to income tax for the year 1984-85 or any subsequent year of assessment is an individual (other than an individual acting in a fiduciary or representative capacity), he shall, notwithstanding anything in the Income Tax Acts but subject to section 5 (3) of the Finance Act, 1974, be charged to tax on his taxable income—
(a) in a case in which he is assessed to tax otherwise than in accordance with the provisions of section 194 (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, at the rates specified in Part I of the Table to this section, or
(b) in a case in which he is assessed to tax in accordance with the provisions of the said section 194, at the rates specified in Part II of the said Table,
and the rates in each Part of that Table, shall be known, respectively, by the description specified in column (3), in each such Part opposite the mention of the rate or rates, as the case may be, in column (2) of that Part.
TABLE
PART I
Part of taxable income | Rate of tax | Description of rate | |
(1) | (2) | (3) | |
The first £4,000 | 35 per cent. | the standard rate | |
The next £2,000 | 45 per cent. | } | the higher rates. |
The next £2,000 | 55 per cent | ||
The next £2,000 | 60 per cent | ||
The remainder | 65 per cent |
PART II
Part of taxable income | Rate of tax | Description of rate | |
(1) | (2) | (3) | |
The first £8,000 | 35 per cent. | the standard rate | |
The next £4,000 | 45 per cent. | } | the higher rates. |
The next £4,000 | 55 per cent | ||
The next £4,000 | 60 per cent | ||
The remainder | 65 per cent |
(2) Paragraph 1 of the Part I of the First Schedule shall have effect for the purpose of supplementing subsection (1) and paragraph 2 of the said Part I shall have effect for the purpose of supplementing section 8 of the Finance Act, 1980.
Personal reliefs.
3.—(1) Where a deduction falls to be made from the total income of an individual for the year 1984-85 or any subsequent year of assessment in respect of relief to which the individual is entitled under a provision mentioned in column (1) of the Table to this subsection and the amount of the deduction would, but for this section, be an amount specified in column (2) of the said Table, the amount of the deduction shall, in lieu of being the amount specified in the said column (2), be the amount specified in column (3) of the said Table opposite the mention of the amount in the said column (2).
TABLE
Statutory provision | Amount to be deducted from total income for 1983-84 | Amount to be deducted from total income for 1984-85 and subsequent years |
(1) | (2) | (3) |
£ | £ | |
(married man) | 2,900 | 3,600 |
(widowed person) | 1,950 | 2,300 |
(widow bereaved in the year of assessment) | 2,900 | 3,600 |
(single person) | 1,450 | 1,800 |
section 138A | ||
(additional allowance for widows and others in respect of children) | ||
(widowed person) | 950 | 1,300 |
(others) | 1,450 | 1,800 |
(2) Section 2 of the Finance Act, 1982, shall have effect subject to the provisions of this section.
(3) Part II of the First Schedule shall have effect for the purpose of supplementing subsection (1).
Amendment of section 6 (special allowance in respect of P.R.S.I for 1982-83) of Finance Act, 1982.
4.—Section 6 of the Finance Act, 1982, shall have effect for the purpose of ascertaining the amount of income on which an individual referred to therein is to be charged to income tax for the year 1984-85, as if in subsection (2)—
(a) “1984-85” were substituted for “1982-83”, and
(b) “£286” were substituted for “£312”, in each place where it occurs.
Amendment of section 142A (allowance for rent paid by certain tenants) of Income Tax Act, 1967.
5.—Section 142A (inserted by the Finance Act, 1982) of the Income Tax Act, 1967, is hereby amended, as respects the year 1984-85 and subsequent years of assessment, by the substitution in subsection (2) (a) (i) of “sixty years” for “sixty-five years”, and the said subsection (2) (a) (i), as so amended, is set out in the Table to this section.
TABLE
(i) at any time during the year of assessment he was of the age of sixty years or upwards, and
Amendment of section 432 (making of claims, etc., and appeals and rehearings) of Income Tax Act, 1967.
6.—As respects the year 1984-85 and subsequent years of assessment, subsection (1) of section 432 of the Income Tax Act, 1967, is hereby amended—
(a) by the deletion in paragraph (c) of “of the Appeal Commissioners”, and
(b) by the substitution of “thirty” for “twenty-one”,
and the said subsection (1), as so amended, is set out in the Table to this section.
TABLE
(1) Notwithstanding any other provision of this Act—
(a) all claims of exemption or for any allowance or deduction under this Act,
(b) all claims for repayment of tax under this Act, and
(c) (i) all claims to relief under this Act where the relief is measured in the provision under which it is given, and
(ii) all matters and questions relating to any relief so measured,
in relation to which a right of appeal from a decision is, otherwise than by this section, not specifically provided,
shall be stated in such manner and form as the Revenue Commissioners may prescribe and shall be submitted to and determined by the Revenue Commissioners or such officer of the Revenue Commissioners (including an inspector) as they may authorise in that behalf, but any person aggrieved by any determination on any such claim, matter or question may, on giving notice in writing to the Revenue Commissioners or the officer within thirty days after notification to the person aggrieved of the determination, appeal to the Appeal Commissioners.
Amendment of section 41 (investment accounts in trustee savings banks) of Finance Act, 1968.
7.—Section 41 (9) of the Finance Act, 1968, shall not apply or have effect for the year 1984-85 or any subsequent year of assessment.
Amendment of section 3 (employed person taking care of incapacitated individual) of Finance Act, 1969.
8.—Section 3 of the Finance Act, 1969, is hereby amended, as respects the year 1984-85 and subsequent years of assessment, by the substitution, in subsection (1), for “be entitled to have a deduction of £700 made from his total income” of “be entitled to have a deduction made from his total income of £2,000, if the amount ultimately borne by him in the year of assessment in employing the employed person is not less than £2,000, or the amount so borne, if it is less than £2,000.”, and the said subsection (1), as so amended, is set out in the Table to this section.
TABLE
(1) Subject to the provisions of this section, an individual who, in the manner prescribed by the Income Tax Acts makes a claim in that behalf, makes a return in the prescribed form of his total income and proves—
(a) (i) that, throughout the year of assessment, he was totally incapacitated by physical or mental infirmity, or
(ii) that, being a husband who, for the relevant year of assessment, is assessed to tax in accordance with the provisions of section 194 of the Income Tax Act, 1967, his wife was, throughout that year, totally incapacitated by physical or mental infirmity, and
(b) that for the year of assessment he has employed a person for the purpose of having the care of the person (being the individual or his wife) who is so incapacitated,
shall, in computing the amount of his taxable income, be entitled to have a deduction made from his total income of £2,000, if the amount ultimately borne by him in the year of assessment in employing the employed person is not less than £2,000, or the amount so borne, if it is less than £2,000.
Exemption for certain sports bodies.
9.—The Income Tax Act, 1967, is hereby amended, as respects the year 1984-85 and subsequent years of assessment, by the substitution of the following section for section 349:
“Exemption of bodies established for promotion of athletic or amateur games or sports.
349.—(1) In this section ‘approved body of persons’ means—
(a) any body of persons established for and existing for the sole purpose of promoting athletic or amateur games or sports, and
(b) any body of persons that, as respects the year 1983-84 or any earlier year of assessment, was granted exemption from income tax under the provisions of the Income Tax Act, 1967, for which this section was substituted,
but does not include any such body of persons as aforesaid to which the Revenue Commissioners, after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, give a notice in writing stating that they are satisfied that the body—
(i) was not established for the sole purpose specified in paragraph (a) or was established wholly or partly for the purpose of securing a tax advantage, or
(ii) being so established for the sole purpose specified in paragraph (a) no longer exists for such purpose or commences to exist wholly or partly for the purpose of securing a tax advantage.
(2) Exemption from income tax shall be granted in respect of so much of the income of any approved body of persons as is shown to the satisfaction of the Revenue Commissioners to be income which has been or will be applied to the sole purpose specified in subsection (1) (a).
(3) Where a notice is given under subsection (1), the exemption from income tax accorded to the body of persons to which it relates shall cease to have effect—
(a) if the notice is a notice to which paragraph (i) of that subsection applies—
(i) as respects income tax, for the year of assessment in which the body of persons was established or the year 1984-85, whichever is the later, and for each subsequent year of assessment,
(ii) as respects corporation tax, for the first accounting period of the body of persons which commences on or after the 6th day of April, 1984, and for each subsequent accounting period,
(b) if the notice is a notice to which paragraph (ii) of that subsection applies—
(i) as respects income tax, for the year of assessment in which, in the opinion of the Revenue Commissioners, the body of persons ceased to exist for the sole purpose specified in subsection (1) (a) or the year in which it commenced to exist wholly or partly for the purpose of securing a tax advantage, whichever is the earlier, but not being a year earlier than the year 1984-85, and for each subsequent year of assessment,
(ii) as respects corporation tax, for the accounting period in which, in the opinion of the Revenue commissioners, the body of persons ceased to exist for the sole purpose specified in subsection (1) (a) or the accounting period in which it commenced to exist wholly or partly for the purpose of securing a tax advantage, whichever is the earlier, but not being an accounting period which ends before the 6th day of April, 1984, and for each subsequent accounting period.
(4) Section 432 shall apply to a notice under subsection (1) as if the notice were a determination by the Revenue Commissioners of a claim to an exemption under this Act.
(5) Anything required or permitted to be done by the Revenue Commissioners or any power or function conferred or imposed on them by this section may be done, exercised or performed, as appropriate, by an officer of the Revenue Commissioners authorised by them in that behalf.”.
Chapter II
Income Levy
Amendment of section 16 (income levy) of Finance Act, 1983.
10.—Section 16 of the Finance Act, 1983, is hereby amended—
(a) in subsection (2):
(i) by the substitution of the following paragraph for paragraph (b):
“(b) the Youth Employment Levy Regulations, 1982 (S.I. No. 84 of 1982), the Youth Employment Levy (Amendment) Regulations, 1983 (S.I. No. 52 of 1983), and the Youth Employment Levy (Amendment) Regulations, 1984 (S.I. No. 75 of 1984) (referred to in this subsection as “the Regulations”), and
(ii) by the substitution of the following paragraph for paragraph (v):
“(v) in section 1 (1) of the Act, the following definition shall be substituted for the definition of ‘contribution year’:
‘ “contribution year” means a year of assessment within the meaning of the Income Tax Acts being the year 1983-84 or the year 1984-85,’ ”,
and
(b) by the insertion of the following proviso after subsection (2):
“Provided that an individual shall not be liable to pay income levy—
(a) in respect of any payment on account of emoluments made in the contribution year (within the meaning of the Youth Employment Agency Act, 1981, as modified by this section) 1984-85 if his reckonable income consists of emoluments only in that year and the amount of the payment does not exceed an amount equal to £96 where the period in respect of which the payment is made is a week or a corresponding amount where the period in respect of which the payment is made is greater or less than a week, or
(b) in respect of his reckonable income for the contribution year (within the meaning of the Youth Employment Agency Act, 1981, as modified by this section) 1984-85 if such income does not consist of emoluments only and the amount of that income does not exceed £5,000 in that year.”
Chapter III
Income Tax: Relief for Investment in Corporate Trades
Interpretation (Chapter III).
11.— (1) In this Chapter—
“associate” has the same meaning in relation to a person as it has by virtue of section 103 (3) of the Corporation Tax Act, 1976, in relation to a participator;
“control”, except in section 14 (7) and section 26 (2) (b), shall be construed in accordance with subsections (2) to (6) of section 102 of the Corporation Tax Act, 1976;
“debenture” has the meaning assigned to it by section 2 of the Companies Act, 1963;
“director” shall be construed in accordance with section 103 (5) of the Corporation Tax Act, 1976;
“market value” shall be construed in accordance with section 49 of the Capital Gains Tax Act, 1975;
“ordinary shares” means shares forming part of a company's ordinary share capital;
“the relevant period” has the meaning assigned to it by section 12 (7);
“the relief” and “relief” mean relief under section 12 and references to the amount of the relief shall be construed in accordance with subsection (3) of that section;
“qualifying trading operations” has the meaning assigned to it by section 16 (2); and
“unquoted company” means a company none of whose shares, stocks or debentures are listed in the official list of a stock exchange or dealt in on an unlisted securities market.
(2) Section 157 of the Corporation Tax Act, 1976, applies for the purposes of the provisions of this Chapter other than section 14.
(3) References in this Chapter to a disposal of shares include references to a disposal of an interest or right in or over the shares and an individual shall be treated for the purposes of this Chapter as disposing of any shares which he is treated by virtue of paragraph 5 of Schedule 2 to the Capital Gains Tax Act, 1975, as exchanging for other shares.
(4) References in this Chapter to the reduction of any amount include references to its reduction to nil.
The relief.
12.—(1) This Chapter has effect for affording relief from income tax where—
(a) an individual who qualifies for the relief subscribes for eligible shares in a qualifying company;
(b) those shares are issued to him for the purpose of raising money for a qualifying trade which is being carried on by the company or which it intends to carry on; and
(c) the company provides satisfactory evidence, and it appears to the Revenue Commissioners after such consultation, if any, as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, that the money was used, is being used or is intended to be used—
(i) for the purposes of—
(I) enabling the company, or enlarging its capacity, to undertake qualifying trading operations,
(II) enabling the company to engage in, or assisting the company in, research and development, the acquisition of technological information and data, the development of new or existing products or services or the provision of new products or services,
(III) enabling the company to identify new markets, and to develop new and existing markets, for its products and services, or
(IV) enabling the company to increase its sales of products or provision of services,
and
(ii) with a view to the creation or maintenance of employment in the company.
(2) In this Chapter “eligible shares” means new ordinary shares which, throughout the period of five years beginning with the date on which they are issued, carry no present or future preferential right to dividends or to a company's assets on its winding up and no present or future preferential right to be redeemed.
(3) The relief in respect of the amount subscribed by an individual for any eligible shares shall be given as a deduction of that amount from his total income for the year of assessment in which the shares are issued, and references in this Chapter to the amount of the relief are references to the amount of that deduction.
(4) The relief shall be given on a claim and shall not be allowed—
(a) unless and until the company has carried on the trade for four months; and
(b) if the company is not carrying on that trade at the time when the shares are issued, unless the company begins to carry it on within two years after that time.
(5) A claim for the relief may be allowed at any time after the trade has been carried on by the company for four months if the conditions for the relief are then satisfied; but no claim shall be allowed before the 1st day of January, 1985.
(6) In the case of a claim allowed before the end of the relevant period, the relief shall be withdrawn if by reason of any subsequent event it appears that the claimant was not entitled to the relief allowed.
(7) In this Chapter “the relevant period”, in relation to relief in respect of any eligible shares issued by a company, means—
(a) as respects sections 14,17,18,19, and 20, the period beginning with the incorporation of the company (or, if the company was incorporated more than two years before the date on which the shares were issued, beginning two years before that date) and ending five years after the issue of the shares; and
(b) as respects sections 15,16, and 26, the period beginning with the date on which the shares were issued and ending either three years after that date or, where the company was not at that date carrying on a qualifying trade, three years after the date on which it subsequently began to carry on such a trade.
(8) Where by reason of its being wound up, or dissolved without winding up, the company carries on the qualifying trade for a period shorter than four months, subsection (4) (a) shall have effect as if it referred to that shorter period but only if it is shown that the winding up or dissolution was for bona fide commercial reasons and not as part of a scheme or arrangement the main purpose or one of the main purposes of which was the avoidance of tax.
(9) All such provisions of the Income Tax Acts as apply in relation to the deductions specified in sections 138 to 143 of the Income Tax Act, 1967, shall, with any necessary modifications, apply in relation to relief under this Chapter.
(10) Subject to the provisions of section 25, no account shall be taken of the relief, in so far as it is not withdrawn, in determining whether any sums are excluded by virtue of paragraph 4 of Schedule 1 to the Capital Gains Tax Act, 1975, from the sums allowable as a deduction in the computation of gains and losses for the purposes of the Capital Gains Tax Acts.
(11) This section applies only where the shares concerned are issued in the year 1984-85 or either of the two years of assessment immediately following.
Limits on relief.
13.—(1) Subject to section 27, the relief shall not be given in respect of any amount subscribed by an individual for eligible shares issued to him by any company in any year of assessment unless the amount or total amount subscribed by him for the eligible shares issued to him by the company in that year is £200 or more:
Provided that in the case of an individual who is a husband assessed to tax for a year of assessment in accordance with the provisions of section 194 (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, any amount subscribed by his spouse for eligible shares issued to her in that year of assessment by the company shall be deemed to have been subscribed by him for eligible shares issued to him by the company.
(2) The relief shall not be given to the extent to which the amount or total amount subscribed by an individual for eligible shares issued to him in any year of assessment (whether or not by the same company) exceeds £25,000.
(3) Section 198 (1) (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, is hereby amended by the insertion in paragraph (a) of the following subparagraph after subparagraph (vii):
“(viii) so far as it flows from relief under Chapter III of Part I of the Finance Act, 1984, in the proportions in which they subscribed for the eligible shares giving rise to the relief,”.
Individuals qualifying for relief.
14.—(1) (a) An individual qualifies for the relief if he subscribes on his own behalf for the eligible shares in a qualifying company, is not at any time in the relevant period connected with the company and does not during that period receive from the company any dividend which is a distribution to which either section 64 or 76 of the Corporation Tax Act, 1976, applies.
(b) For the purposes of this section and paragraph 2 of the Second Schedule, any question whether an individual is connected with a company shall be determined in accordance with the following provisions of this section.
(2) An individual is connected with a company if he, or an associate of his, is—
(a) a partner of the company; or
(b) subject to subsection (3), a director or employee of the company or of another company which is a partner of that company.
(3) An individual is not connected with a company by reason only that he, or an associate of his, is a director or employee of the company or of another company which is a partner of that company unless he or his associate (or a partnership of which he or his associate is a member) receives a payment from either company during the period of five years beginning with the date on which the shares are issued or is entitled to receive such a payment in respect of that period or any part of it; but for that purpose there shall be disregarded—
(a) any payment or reimbursement of travelling or other expenses wholly, exclusively and necessarily incurred by him or his associate in the performance of his duties as such director or employee;
(b) any interest which represents no more than a reasonable commercial return on money lent to either company;
(c) any dividend or other distribution paid or made by either company which does not exceed a normal return on the investment;
(d) any payment for the supply of goods to either company which does not exceed their market value; and
(e) any reasonable and necessary remuneration which—
(i) (I) is paid for services rendered to either company in the course of a trade or profession (not being secretarial or managerial services or services of a kind provided by the company itself), and
(II) is taken into account in computing the profits or gains of the trade or profession under Case I or II of Schedule D or would be so taken into account if it fell in a period on the basis of which those profits or gains are assessed under that Schedule,
or
(ii) in case he is a director or an employee of either company and is not otherwise connected with either company, is paid for service rendered to the company of which he is a director or an employee in the course of the directorship or the employment.
(4) An individual is connected with a company if he directly or indirectly possesses or is entitled to acquire more than 30 per cent. of—
(a) the issued ordinary share capital of the company; or
(b) the loan capital and issued share capital of the company; or
(c) the voting power in the company.
(5) For the purposes of subsection (4) (b) the loan capital of a company shall be treated as including any debt incurred by the company—
(a) for any money borrowed or capital assets acquired by the company; or
(b) for any right to receive income created in favour of the company; or
(c) for consideration the value of which to the company was (at the time when the debt was incurred) substantially less than the amount of the debt (including any premium thereon).
(6) An individual is connected with a company if he directly or indirectly possesses or is entitled to acquire such rights as would, in the event of the winding up of the company or in any other circumstances, entitle him to receive more than 30 per cent. of the assets of the company which would at that time be available for distribution to equity holders of the company, and for the purposes of this subsection—
(a) the persons who are equity holders of the company; and
(b) the percentage of the assets of the company to which the individual would be entitled,
shall be determined in accordance with sections 109 and 111 of the Corporation Tax Act, 1976, taking references in section 111 to the first company as references to an equity holder and references to a winding up as including references to any other circumstances in which assets of the company are available for distribution to its equity holders.
(7) An individual is connected with a company if he has control of it within the meaning of section 158 of the Corporation Tax Act, 1976.
(8) For the purposes of this section an individual shall be treated as entitled to acquire anything which he is entitled to acquire at a future date or will at a future date be entitled to acquire; and there shall be attributed to any person any rights or powers of any other person who is an associate of his.
(9) In determining, for the purposes of this section, whether an individual is connected with a company, no debt incurred by the company by overdrawing an account with a person carrying on a business of banking shall be treated as loan capital of the company if the debt arose in the ordinary course of that business.
(10) Where an individual subscribes for shares in a company with which he is not connected (either within the meaning of this section or by virtue of paragraph 2 (2) (b) of the Second Schedule) he shall nevertheless be treated as connected with it if he subscribes for the shares as part of any arrangement which provides for another person to subscribe for shares in another company with which the individual or any other individual who is a party to the arrangement is connected (within the meaning of this section or by virtue of that paragraph).
Qualifying companies.
15.—(1) A company is a qualifying company if it is incorporated in the State and complies with the requirements of this section.
(2) The company must, throughout the relevant period, be an unquoted company which is resident in the State and not resident elsewhere, and be—
(a) a company which exists wholly for the purpose of carrying on wholly or mainly in the State one or more qualifying trades; or
(b) a company whose business consists wholly of—
(i) the holding of shares or securities of, or the making of loans to, one or more qualifying subsidiaries of the company; or
(ii) both the holding of such shares or securities, or the making of such loans and the carrying on wholly or mainly in the State of one or more qualifying trades.
(3) In this section “qualifying subsidiary”, in relation to a company, means a subsidiary of that company of a kind which a company may have by virtue of section 26.
(4) Without prejudice to the generality of subsection (2) but subject to subsection (5), a company ceases to comply with subsection (2) if before the end of the relevant period a resolution is passed, or an order is made, for the winding up of the company (or, in the case of a winding up otherwise than under the Companies Act, 1963, any other act is done for the like purpose) or the company is dissolved without winding up.
(5) A company shall not be regarded as ceasing to comply with subsection (2) if it does so by reason of being wound up or dissolved without winding up and—
(a) it is shown that the winding up or dissolution is for bona fide commercial reasons and not part of a scheme or arrangement the main purpose or one of the main purposes of which is the avoidance of tax; and
(b) the company's net assets, if any, are distributed to its members before the end of the relevant period or, in the case of a winding up, the end (if later) of three years from the commencement of the winding up.
(6) The company's share capital must not, at any time in the relevant period, include any issued shares that are not fully paid up.
(7) (a) Subject to section 26, the company must not at any time in the relevant period—
(i) control (or together with any person connected with it control) another company or be under the control of another company (or of another company and any person connected with that other company); or
(ii) be a 51 per cent. subsidiary of another company or itself have a 51 per cent. subsidiary;
and no arrangements must be in existence at any time in that period by virtue of which the company could fall within subparagraph (i) or (ii).
(b) In this subsection “51 per cent. subsidiary”, in relation to any company, has the meaning assigned to it, for the purposes of the Corporation Tax Acts, by section 156 of the Corporation Tax Act, 1976.
(8) A company is not a qualifying company if—
(a) (i) an individual has acquired a controlling interest in the company's trade after the 5th day of April, 1984; and
(ii) at any time in the period mentioned in subsection (11) he has, or has had, a controlling interest in another trade; and
(b) the trade carried on by the company, or a substantial part of it—
(i) is concerned with the same or similar types of property or parts thereof or provides the same or similar services or facilities as the other trade; or
(ii) serves substantially the same or similar outlets or markets as the other trade.
(9) For the purposes of this section a person has a controlling interest in a trade—
(a) in the case of a trade carried on by a company if—
(i) he controls the company;
(ii) the company is a close company for the purposes of the Corporation Tax Acts and he or an associate of his is a director of the company and the beneficial owner of, or able directly or through the medium of other companies or by any other indirect means to control, more than 30 per cent. of the ordinary share capital of the company; or
(iii) not less than half of the trade could in accordance with section 20 (12) of the Corporation Tax Act, 1976, be regarded as belonging to him;
(b) in any other case, if he is entitled to not less than half of the assets used for, or the income arising from, the trade.
(10) For the purposes of subsection (9) there shall be attributed to any person any rights or powers of any other person who is an associate of his.
(11) The period referred to in subsection (8) (a) (ii) is the period beginning two years before and ending three years after—
(a) the date on which the shares were issued; or
(b) if later, the date on which the company began to carry on the trade.
(12) In subsections (8) and (11) references to a company's trade include references to the trade of any of its subsidiaries.
Qualifying trades.
16.—(1) A trade is a qualifying trade if it complies with the requirements of this section.
(2) The trade must throughout the relevant period—
(a) consist wholly or mainly of either or both of the following trading operations (in this Chapter referred to as “qualifying trading operations”)—
(i) the manufacture of goods within the meaning of Chapter VI of Part I of the Finance Act, 1980, or
(ii) the rendering of services in the course of a service undertaking in respect of which an employment grant was made by the Industrial Development Authority under section 2 of the Industrial Development (No. 2) Act, 1981,
and
(b) where the trade consists wholly or partly of the manufacture of goods referred to in paragraph (a) (i), be a trade in respect of which the company which carries it on has claimed and is entitled, or would, but for an insufficiency of profits, have claimed and been entitled, to relief from corporation tax under the provisions of the said Chapter VI:
Provided that a trade which during the relevant period consists partly of qualifying trading operations and partly of other trading operations shall be regarded for the purposes of this subsection as a trade which consists wholly or mainly of qualifying trading operations if, but only if, the total amount receivable in the relevant period from sales made and services rendered in the course of qualifying trading operations is not less than 75 per cent. of the total amount receivable by the company from all sales made and services rendered in the course of the trade in the relevant period.
(3) The trade must, during the relevant period, be conducted on a commercial basis and with a view to the realisation of profits.
(4) References in this section to a trade shall be construed without regard to so much of the definition of “trade” in section 1 (1) of the Income Tax Act, 1967, as relates to adventures or concerns in the nature of trade.
Disposal of shares.
17.—(1) Where an individual disposes of any eligible shares before the end of the relevant period, then—
(a) in a case where the disposal is otherwise than by way of a bargain made at arm's length, he shall not be entitled to any relief in respect of those shares; and
(b) in any other case, the amount of relief to which he is entitled in respect of those shares shall be reduced by the amount or value of the consideration which he receives for them.
(2) Subsection (1) shall not apply to a disposal made by a wife to her husband at a time when she is treated as living with him for income tax purposes as provided in section 192 (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, or to a disposal made at such a time by him to her; but where shares issued to one of them have been transferred to the other by a transaction inter vivos—
(a) that subsection shall apply on the disposal of the shares by the transferee to a third person; and
(b) if at any time the wife ceases to be treated as living with her husband for the aforementioned purposes and any of those shares have not been disposed of by the transferee before that time, any assessment for withdrawing relief in respect of those shares shall be made on the transferee.
(3) Where an individual holds ordinary shares of any class in a company and the relief has been given in respect of some shares of that class but not others, any disposal by him of ordinary shares of that class in the company shall be treated for the purposes of this section as relating to those in respect of which relief has been given under this Chapter rather than to others.
(4) Where the relief has been given to an individual in respect of shares of any class in a company which have been issued to him at different times, any disposal by him of shares of that class shall be treated for the purposes of this section as relating to those issued earlier rather than to those issued later.
(5) Where shares in respect of which the relief was given have by virtue of any such allotment as is mentioned in subparagraph (1) (a) (i) of paragraph 2 of Schedule 2 to the Capital Gains Tax Act, 1975 (not being an allotment for payment) fallen to be treated under subparagraph (2) of that paragraph as the same asset as a new holding—
(a) the new holding shall be treated for the purposes of subsection (3) as shares in respect of which the relief has been given, and
(b) a disposal of the whole or part of the new holding shall be treated for the purposes of this section as a disposal of the whole or a corresponding part of those shares.
(6) Shares in a company shall not be treated for the purposes of this section as being of the same class unless they would be so treated if dealt in on a stock exchange in the State.
Value received from company.
18.—(1) Where an individual who subscribes for eligible shares in a company—
(a) has, before the issue of the shares but within the relevant period, received any value from the company; or
(b) on or after their issue but before the end of the relevant period, receives any such value;
the amount of the relief to which he is entitled in respect of the shares shall be reduced by the value received.
(2) For the purposes of this section an individual receives value from the company if the company—
(a) repays, redeems or repurchases any of its share capital or securities which belongs to the individual or makes any payment to him for giving up his right to any of the company's share capital or any security on its cancellation or extinguishment;
(b) repays any debt owed to the individual other than—
(i) an ordinary trade debt incurred by the company, or
(ii) any other debt which was incurred by the company—
(I) on or after the earliest date on which he subscribed for the shares in respect of which the relief is claimed; and
(II) otherwise than in consideration of the extinguishment of a debt incurred before that date;
(c) makes to the individual any payment for giving up his right to any debt on its extinguishment, other than—
(i) a debt in respect of a payment of the kind mentioned in section 14 (3) (d) or (e), or
(ii) a debt of the kind mentioned in paragraph (b) (i) or (ii);
(d) releases or waives any liability of the individual to the company or discharges, or undertakes to discharge, any liability of his to a third person;
(e) makes a loan or advance to the individual;
(f) provides a benefit or facility for the individual;
(g) transfers an asset to the individual for no consideration or for consideration less than its market value or acquires an asset from him for consideration exceeding its market value; or
(h) makes to him any other payment except a payment of the kind mentioned in section 14 (3) (a), (b), (c), (d) or (e) or a payment in discharge of an ordinary trade debt.
(3) For the purposes of this section an individual also receives value from the company if he receives in respect of ordinary shares held by him any payment or asset in a winding up or in connection with a dissolution of the company, being a winding up or dissolution falling within section 15 (5).
(4) For the purposes of this section an individual also receives value from the company if any person who would, for the purposes of section 14, be treated as connected with the company—
(a) purchases any of its share capital or securities which belong to the individual; or
(b) makes any payment to him for giving up any right in relation to any of the company's share capital or securities.
(5) The value received by an individual is—
(a) in a case within paragraph (a), (b) or (c) of subsection (2) the amount receivable by the individual or, if greater, the market value of the shares, securities or debt in question;
(b) in a case within paragraph (d) of that subsection, the amount of the liability;
(c) in a case within paragraph (e) of that subsection, the amount of the loan or advance;
(d) in a case within paragraph (f) of that subsection, the cost to the company of providing the benefit or facility less any consideration given for it by the individual;
(e) in a case within paragraph (g) of that subsection, the difference between the market value of the asset and the consideration (if any) given for it;
(f) in a case within paragraph (h) of that subsection, the amount of the payment;
(g) in a case within subsection (3), the amount of the payment or, as the case may be, the market value of the asset; and
(h) in a case within subsection (4), the amount receivable by the individual or, if greater, the market value of the shares or securities in question.
(6) Where by virtue of this section any relief is withheld or withdrawn in the case of an individual to whom ordinary shares in a company have been issued at different times, the relief shall be withheld or withdrawn in respect of shares issued earlier rather than in respect of shares issued later.
(7) For the purposes of subsection (2) (d) a company shall be treated as having released or waived a liability if the liability is not discharged by payment within twelve months of the time when it ought to have been discharged by payment.
(8) For the purposes of subsection (2) (e) there shall be treated as if it were a loan made by the company to the individual—
(a) the amount of any debt (other than an ordinary trade debt) incurred by the individual to the company; and
(b) the amount of any debt due from the individual to a third person which has been assigned to the company.
(9) In this section “an ordinary trade debt” means any debt for goods or services supplied in the ordinary course of a trade or business where the credit given does not exceed six months and is not longer than that normally given to the customers of the person carrying on the trade or business.
(10) In this section—
(a) any reference to a payment or transfer to an individual includes a reference to a payment or transfer made to him indirectly or to his order or for his benefit; and
(b) any reference to an individual includes a reference to an associate of his and any reference to the company includes a reference to any person connected with the company.
Replacement capital.
19.—(1) An individual to whom subsection (2) applies is not entitled to relief in respect of any shares in a company where, at any time in the relevant period, the company or any of its subsidiaries—
(a) begins to carry on as its trade or as a part of its trade a trade which was previously carried on at any time in that period otherwise than by the company or any of its subsidiaries; or
(b) acquires the whole, or greater part, of the assets used for the purposes of a trade previously so carried on.
(2) This subsection applies to an individual where—
(a) any person or group of persons to whom an interest amounting in the aggregate to more than a half share in the trade (as previously carried on) belonged, at any time in the relevant period, is a person, or a group of persons, to whom such an interest in the trade carried on by the company or any of its subsidiaries belongs or has, at any such time, belonged; or
(b) any person or group of persons who controls or, at any such time, has controlled the company is a person, or a group of persons, who, at any such time, controlled another company which previously carried on the trade;
and the individual is that person or one of those persons.
(3) An individual is not entitled to relief in respect of any shares in a company where—
(a) the company comes to acquire all of the issued share capital of another company, at any time in the relevant period; and
(b) any person or group of persons who controls or has, at any such time, controlled the company is a person, or a group of persons, who, at any such time, controlled that other company;
and the individual is that person, or one of those persons.
(4) For the purposes of subsection (2) —
(a) the person or persons to whom a trade belongs and, where a trade belongs to two or more persons, their respective shares in that trade shall be determined in accordance with subsections (11) (a) and (b), (12) and (13) of section 20 of the Corporation Tax Act, 1976; and
(b) any interest, rights or powers of a person who is an associate of another person shall be treated as those of that other person.
(5) In this section—
“subsidiary” means a subsidiary of a kind which a qualifying company may have by virtue of section 26; and
“trade” includes any business, profession or vocation and references to a trade previously carried on include references to part of such a trade.
Value received by persons other than claimants.
20.—(1) The relief to which an individual is entitled in respect of any shares in a company shall be reduced in accordance with subsection (2) if at any time in the relevant period the company repays, redeems or repurchases any of its share capital which belongs to any member other than—
(a) that individual; or
(b) another individual whose relief is thereby reduced by virtue of section 18 (2),
or makes any payment to any such member for giving up his right to any of the company's share capital on its cancellation or extinguishment.
(2) Where subsection (1) applies, the amount of relief to which an individual is entitled shall be reduced by the amount receivable by the member or, if greater, the nominal value of the share capital in question; and where, apart from this subsection, two or more individuals would be entitled to relief the reduction shall be made in proportion to the amounts of relief to which they would, apart from this subsection, have been entitled.
(3) Where at any time in the relevant period a member of a company receives or is entitled to receive any value from the company within the meaning of this subsection, then, for the purposes of the provisions of section 14 (4) in their application to any subsequent time—
(a) the amount of the company's issued ordinary share capital; and
(b) the amount of the part of that capital which consists of the shares relevant to those provisions and the amount of the part consisting of the remainder,
shall each be treated as reduced in accordance with subsection (4).
(4) The amount of each of the parts mentioned in subsection (3) (b) shall be treated as equal to such proportion of that amount as the amount subscribed for that part less the relevant value bears to the amount subscribed; and the amount of the issued share capital shall be treated as equal to the sum of the amounts treated under this subsection as the amount of those parts respectively.
(5) In subsection (3) (b) the reference to the part of the capital which consists of the shares relevant to the provisions of section 14 (4) is a reference to the part consisting of shares which (within the meaning of that section) the individual directly or indirectly possesses or is entitled to acquire; and in subsection (4) “the relevant value”, in relation to each of the parts mentioned therein, means the value received by the member or members entitled to the shares of which that part consists.
(6) For the purposes of subsection (3) a member of a company receives or is entitled to received value from the company within the meaning of that subsection in any case in which an individual would receive value from the company by virtue of paragraph (d), (e), (f), (g) or (h) of subsection (2) of section 18 (but treating as excepted from paragraph (h) all payments made for full consideration) and the value received shall be determined as for the purposes of that section.
(7) For the purposes of subsection (6) a person shall be treated as entitled to receive anything which he is entitled to receive at a future date or will at a future date be entitled to receive.
(8) Subsection (1) does not apply in relation to the redemption of any share capital for which the redemption date was fixed before the 26th day of January, 1984.
(9) Where—
(a) after the 5th day of April, 1984, a company issues share capital (“the original shares”) of nominal value equal to the authorised minimum (within the meaning of the Companies (Amendment) Act, 1983) for the purposes of complying with the requirements of section 6 of that Act; and
(b) after the registrar of companies has issued the company with a certificate under the said section 6 it issues eligible shares,
subsection (1) shall not apply in relation to any redemption of any of the original shares within twelve months of the date on which those shares were issued.
(10) Where, by virtue of this section, any relief is withheld or withdrawn in the case of an individual to whom ordinary shares in the company have been issued at different times, the relief shall be withheld or withdrawn in respect of shares issued earlier rather than in respect of shares issued later.
Prevention of misuse.
21.—An individual is not entitled to relief in respect of any shares unless the shares are subscribed for and issued for bona fide commercial purposes and not as part of a scheme or arrangement the main purpose or one of the main purposes of which is the avoidance of tax.
Claims.
22.—(1) A claim for the relief in respect of eligible shares issued by a company in any year of assessment shall be made—
(a) not earlier than the 1st day of January, 1985, or, if later, the end of the period of four months mentioned insection 12 (4) (a), and
(b) not later than two years after the end of that year of assessment or, if that period of four months ended after the end of that year, not later than two years after the end of that period.
(2) A claim for relief in respect of eligible shares in a company shall not be allowed unless it is accompanied by a certificate issued by the company in such form as the Revenue Commissioners may direct and certifying that the conditions for the relief, so far as applying to the company and the trade, are satisfied in relation to those shares.
(3) Before issuing a certificate for the purposes of subsection (2) a company shall furnish the inspector with a statement to the effect that it satisfies the conditions for the relief, so far as they apply in relation to the company and the trade, and has done so at all times since the beginning of the relevant period.
(4) No such certificate shall be issued without the authority of the inspector or where the company, or a person connected with the company, has given notice to the inspector under section 24 (2).
(5) Any statement under subsection (3) shall contain such information as the Revenue Commissioners may reasonably require, shall be in such form as the Revenue Commissioners may direct and shall contain a declaration that it is correct to the best of the company's knowledge and belief.
(6) Where a company has issued a certificate for the purposes of subsection (2) or furnished a statement under subsection (3) and—
(a) the certificate or statement is made fraudulently or negligently; or
(b) the certificate was issued in contravention of subsection (4); the company shall be liable to a penalty not exceeding £500 or, in the case of fraud, £1,000, and such penalty may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any fine or penalty under any Act relating to the excise.
(7) For the purpose of regulations made under section 127 of the Income Tax Act, 1967, no regard shall be had to the relief unless a claim for it has been duly made and admitted.
(8) For the purposes of section 550 of the Income Tax Act, 1967, tax charged by an assessment—
(a) shall be regarded as due and payable notwithstanding that relief from the tax (whether by discharge or repayment) is subsequently given on a claim for the relief; but
(b) shall, unless paid earlier or due and payable later, be regarded as paid, to the extent that relief from tax is due under this Chapter, on the date of the making of the claim on which the relief is given;
and section 551 of that Act shall not apply in consequence of any discharge or repayment for giving effect to the relief.
Assessments for withdrawing relief.
23.—(1) Where any relief has been given which is subsequently found not to have been due, it shall be withdrawn by the making of an assessment to tax under Case IV of Schedule D for the year of assessment for which the relief was given.
(2) Where any relief given in respect of shares for which either a husband or his wife has subscribed and which were issued while he was assessed in accordance with the provisions of section 194 (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, falls to be withdrawn by virtue of a subsequent disposal of those shares by the person who subscribed for them and at the time of the disposal the husband is not so assessable, any assessment for withdrawing that relief shall be made on the person making the disposal and shall be made by reference to the reduction of tax flowing from the amount of the relief regardless of any allocation of that reduction under section 198 (1) and (2) (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, or any allocation of a repayment of tax under section 195A (inserted by the Finance Act, 1983) of the Income Tax Act, 1967.
(3) Subject to the following provisions of this section, any assessment for withdrawing relief which is made by reason of an event occurring after the date of the claim may be made within ten years after the end of the year of assessment in which that event occurs.
(4) No assessment for withdrawing relief in respect of shares issued to any person shall be made by reason of any event occurring after his death.
(5) Where a person has, by a disposal or disposals to which section 17 (1) (b) applies, disposed of all the ordinary shares issued to him by a company, no assessment for withdrawing relief in respect of any of those shares shall be made by reason of any subsequent event unless it occurs at a time when he is connected with the company within the meaning of section 14.
(6) Subsection (3) is without prejudice to the proviso to section 186 (2) (a) of the Income Tax Act, 1967.
(7) In its application to an assessment made by virtue of this section, section 550 of the Income Tax Act, 1967, shall have effect as if the date on which the tax charged by the assessment becomes due and payable were—
(a) in the case of relief withdrawn by virtue of section 14, 15, 16, 19 or 20 (1) in consequence of any event after the grant of the relief, the date of that event;
(b) in the case of relief withdrawn by virtue of section 17 (1) in consequence of a disposal after the grant of the relief, the date of the disposal;
(c) in the case of relief withdrawn by virtue of section 18 in consequence of a receipt of value after the grant of the relief, the date of the receipt;
(d) in the case of relief withdrawn by virtue of section 21—
(i) so far as effect has been given to the relief in accordance with regulations under section 127 of the Income Tax Act, 1967, the 5th day of April in the year of assessment in which effect was so given; and
(ii) so far as effect has not been so given, the date on which the relief was granted.
(8) For the purposes of subsection (7) the date on which the relief is granted is the date on which a repayment of tax for giving effect to the relief was made or, if there was no such repayment, the date on which the inspector issued a notice to the claimant showing the amount of tax payable after giving effect to the relief.
Information.
24.—(1) Where an event occurs by reason of which any relief given to an individual falls to be withdrawn by virtue of section 14, 17 or 18, the individual shall within sixty days of his coming to know of the event give a notice in writing to the inspector containing particulars of the event.
(2) Where an event occurs by reason of which any relief in respect of any shares in a company falls to be withdrawn by virtue of section 15, 16, 18, 19, 20 or 21—
(a) the company; and
(b) any person connected with the company who has knowledge of that matter;
shall within sixty days of the event or, in the case of a person within paragraph (b), of his coming to know of it, give a notice in writing to the inspector containing particulars of the event or payment.
(3) If the inspector has reason to believe that a person has not given a notice which he is required to give under subsection (1) or (2) in respect of any event, the inspector may by notice in writing require that person to furnish him within such time (not being less than sixty days) as may be specified in the notice with such information relating to the event as the inspector may reasonably require for the purposes of this Chapter.
(4) Where relief is claimed in respect of shares in a company and the inspector has reason to believe that it may not be due by reason of any such arrangement or scheme as is mentioned in section 14 (10), 15 (7) or 21, he may by notice in writing require any person concerned to furnish him within such time (not being less than sixty days) as may be specified in the notice with—
(a) a declaration in writing stating whether or not, according to the information which that person has or can reasonably obtain, any such arrangement or scheme exists or has existed;
(b) such other information as the inspector may reasonably require for the purposes of the provision in question and as that person has or can reasonably obtain.
(5) References in subsection (4) to the person concerned are, in relation to sections 14 (10) and 21, references to the claimant and, in relation to sections 15 (7) and 21, references to the company and any person controlling the company.
(6) Where relief has been given in respect of shares in a company—
(a) any person who receives from the company any payment or asset which may constitute value received (by him or another) for the purposes of section 18 or 20 (3); and
(b) any person on whose behalf such a payment or asset is received,
shall, if so required by the inspector, state whether the payment or asset received by him or on his behalf is received on behalf of any person other than himself and, if so, the name and address of that person.
(7) Where relief has been claimed in respect of shares in a company, any person who holds or has held shares in the company and any person on whose behalf any such shares are or were held shall, if so required by the inspector, state whether the shares which are or were held by him or on his behalf are or were held on behalf of any person other than himself and, if so, the name and address of that person.
(8) No obligation as to secrecy imposed by statute or otherwise shall preclude the inspector from disclosing to a company that relief has been given or claimed in respect of a particular number or proportion of its shares.
(9) Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion—
(a) in column 2 of “Finance Act, 1984, section 24 (3) and (4)”; and
(b) in column 3 of “Finance Act, 1984, section 24 (1) and (2)”.
Capital gains tax.
25.—(1) The sums allowable as deductions from the consideration in the computation for the purposes of capital gains tax of the gain or loss accruing to an individual on the disposal of shares in respect of which any relief has been given and not withdrawn shall be determined without regard to that relief, except that where those sums exceed the consideration they shall be reduced by an amount equal to—
(a) the amount of that relief, or
(b) the excess,
whichever is the less, but the foregoing provisions of this subparagraph shall not apply to a disposal falling within section 13 (5) of the Capital Gains Tax Act, 1975.
(2) In relation to shares in respect of which relief has been given and not withdrawn, any question—
(a) as to which of any such shares issued to a person at different times a disposal relates; or
(b) whether a disposal relates to such shares or to other shares;
shall for the purposes of capital gains tax be determined as for the purposes of section 17.
(3) Where an individual holds ordinary shares in a company and the relief has been given in respect of some but not others, then, if there is within the meaning of paragraph 2 (1) of Schedule 2 to the Capital Gains Tax Act, 1975, a reorganisation affecting those shares, paragraph 2 (2) of that Schedule shall apply separately to the shares in respect of which the relief has been given and to the other shares (so that the shares of each kind are treated as a separate holding of original shares and identified with a separate new holding).
(4) There shall be made all such adjustments of capital gains tax, whether by way of assessment or by way of discharge or repayment of tax, as may be required in consequence of the relief being given or withdrawn.
Application to subsidiaries.
26.—(1) A qualifying company may in the relevant period have one or more subsidiaries if—
(a) the conditions in subsection (2) are satisfied in respect of the subsidiary or each subsidiary and, except as provided in subsection (3), continue to be so satisfied until the end of the relevant period; and
(b) the subsidiary or each subsidiary was incorporated in the State and is a company—
(i) falling within section 15 (2) (a), or
(ii) which exists solely for the purpose of carrying on wholly or mainly in the State any trade which consists solely of any one or more of the following trading operations—
(I) the purchase of goods or materials for use by the qualifying company or its subsidiaries,
(II) the sale of goods or materials produced by the qualifying company or its subsidiaries,
or
(III) the rendering of services to or on behalf of the qualifying company or its subsidiaries.
(2) The conditions referred to in subsection (1) (a) are—
(a) that the qualifying company possesses all the issued share capital of, and all the voting power in, the subsidiary; and
(b) that no other person has control of the subsidiary within the meaning of section 158 of the Corporation Tax Act, 1976; and
(c) that no arrangements are in existence by virtue of which the conditions in paragraphs (a) and (b) could cease to be satisfied.
(3) The conditions referred to in subsection (1) (a) shall not be regarded as ceasing to be satisfied by reason only of the subsidiary or the qualifying company being wound up or dissolved without winding up if—
(a) it is shown that the winding up or dissolution is for bona fide commercial reasons and not part of a scheme or arrangement the main purpose or one of the main purposes of which is the avoidance of tax; and
(b) the net assets, if any, of the subsidiary or, as the case may be, the qualifying company are distributed to its members before the end of the relevant period, or in the case of a winding up, the end (if later) of three years from the commencement of the winding up.
(4) Where a qualifying company has one or more subsidiaries in the relevant period this Chapter shall have effect subject to the Second Schedule.
Nominees and designated investment funds.
27.—(1) Shares subscribed for, issued to, held by or disposed of for an individual by a nominee shall be treated for the purposes of this Chapter as subscribed for, issued to, held by or disposed of by that individual.
(2) (a) Relief shall be given, and section 13 (1) (apart from the proviso thereto) shall not apply, in respect of an amount subscribed as nominee for an individual by a person or persons having the management of an investment fund designated by the Revenue Commissioners for the purposes of this section (“the managers of a designated fund”) where the amount so subscribed forms part of the fund.
(b) Save as provided by paragraph (a), relief shall not be given in respect of an amount subscribed as nominee for an individual by a person or persons having the management of an investment fund where the amount so subscribed forms part of the fund.
(3) The Revenue Commissioners may, if they think fit, having regard to the facts of the particular case and after such consultation, if any, as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them and subject to such conditions, if any, as they think proper to attach to the designation, designate an investment fund for the purposes of this Chapter.
(4) (a) The Revenue Commissioners may, by notice in writing given to the managers of a designated investment fund, withdraw the designation given for the purposes of this section to the fund in accordance with subsection (3) and, upon the giving of the notice, the fund shall cease to be a designated fund as respects any subscriptions made after the date of the notice referred to in paragraph (b).
(b) Where the Revenue Commissioners withdraw the designation of any fund for the purposes of this section, notice of the withdrawal shall be published, as soon as may be in Iris Oifigiúil.
(5) Where an individual claims relief in respect of eligible shares in a company which have been issued to the managers of a designated fund as nominee for that individual, section 22 (2) shall apply as if it required—
(a) the certificate referred to in that paragraph to be issued by the company to the managers; and
(b) the claim for relief to be accompanied by a certificate issued by the managers, in such form as the Revenue Commissioners may authorise, furnishing such information as the Revenue Commissioners may require and certifying that the managers hold certificates issued to them by the companies concerned, for the purposes of section 22 (2) in respect of the holdings of eligible shares shown on the managers' certificate.
(6) The managers of a designated fund may be required by a notice given to them by an inspector or other officer of the Revenue Commissioners to deliver to the officer, within the time limited by the notice, a return of the holdings of eligible shares shown on certificates issued by them in accordance with subsection (5) in the year of assessment to which the return relates.
(7) Section 22 (6) shall not apply in relation to any certificate issued by the managers of a designated fund for the purposes of subsection (5).
(8) Without prejudice to the generality of subsection (3), the Revenue Commissioners shall designate a fund for the purposes of this Chapter if, but only if, they are satisfied that the fund is established under irrevocable trusts for the sole purpose of enabling individuals who qualify for the relief (hereafter in this subsection referred to as “qualifying individuals”) to invest in eligible shares of a qualifying company and that under the terms of the trusts it is provided—
(a) that the entire fund is to be invested without undue delay in eligible shares,
(b) that the fund is to subscribe only for shares which, subject to the circumstances of the qualifying individuals participating in the fund (hereafter in this subsection referred to as “participants”), qualify those participants for relief,
(c) that, pending investment in eligible shares, any moneys subscribed for the purchase of shares are to be placed on deposit in a separate account with a bank licensed, to transact business in the State,
(d) that any amounts received by way of dividends or interest are, subject to a commission in respect of management expenses not exceeding 5 per cent. of such income, to be paid without undue delay to the participants,
(e) that in connection with the establishment of the fund any charges made by way of management expenses do not in relation to any participant exceed a reasonable amount but in any case do not exceed five per cent. of the amounts subscribed to the fund by that participant,
(f) that audited accounts of the fund are submitted annually to the Revenue Commissioners as soon as may be after the end of each period for which accounts of the fund are made up,
(g) that the managers, the trustees of the fund and any of their associates are not for the time being connected either directly or indirectly with any company whose shares comprise part of the fund,
(h) that any discounts on eligible shares received by the trustees or managers of the fund are accepted solely for the benefit of the participants,
(i) that the fund is a closed fund and that the closing date for participation precedes the making of the first investment,
(j) if a limit is placed on the size of the fund or a minimum amount for investment is stipulated, that any subscriptions not accepted are to be returned without undue delay, and
(k) that no participant is allowed to have any shares in any company in which the fund has invested transferred into his name until five years have elapsed from the date of the issue of the shares to the fund.
Chapter IV
Anti-avoidance and Anti-evasion
Tax treatment of certain non-interest-bearing securities.
28.— (1) The provisions of section 465 of the Income Tax Act, 1967, and section 63 of the Finance Act, 1969, shall not apply to issues of securities to which this section applies which are made after the 25th day of January, 1984, unless a tender for any such securities was submitted on or before that date.
(2) This section applies to—
(a) Exchequer Bills issued by the Minister for Finance, and
(b) Agricultural Commodities Intervention Bills issued by the Minister for Agriculture.
Taxation of income deemed to arise on certain sales of securities.
29.—(1) In this section—
“owner”, in relation to securities, means, at any time, the person who would be entitled, if the securities were redeemed at that time by the person who issued them, to the proceeds of the redemption;
“securities” includes—
(a) assets which are not chargeable assets for the purposes of capital gains tax by virtue of section 19 of the Capital Gains Tax Act, 1975, and
(b) stocks, bonds and obligations of any government, municipal corporation, company or other body corporate whether creating or evidencing a charge on assets or not,
but does not include shares (within the meaning of the Companies Act, 1963) of a company (within the meaning aforesaid) or similar body;
“tax” means income tax or corporation tax, as appropriate.
(2) Where the owner of a security sells or transfers the security, then, if the result of the transaction is that any interest becoming payable in respect of the security is receivable otherwise than by that owner, the interest shall be deemed to have accrued on a day to day basis from the date on which the last payment of interest in respect of the security was made to that owner or, where no such payment has been made, from the date of the acquisition of the security by that owner and that owner shall be chargeable, under Case IV of Schedule D, on the interest so deemed to have accrued up to the date of the contract for the sale or transfer or the date of the payment of the consideration in respect of the sale, whichever is the later:
Provided that this section shall not apply—
(a) if the security has been held by the same owner for a continuous period of at least two years immediately before the date of such contract or the date of such payment, whichever is the later, the personal representatives of a deceased person whose estate is in the course of administration and the deceased person being regarded, for the purposes of this paragraph, as being the same owner, or
(b) if that owner is a person carrying on a trade which consists wholly or partly of dealing in securities the profits of which are chargeable to income tax or corporation tax under Case I of Schedule D for the year of assessment or, as the case may be, the accounting period in respect of which the consideration for the sale is taken into account in computing for the purposes of assessment to income tax or corporation tax for that year or accounting period the profits of the trade unless the trade consists wholly or partly of a life business the profits of which are not assessed to corporation tax under Case I of Schedule D for that accounting period, or
(c) if the sale or transfer is a sale or transfer by a wife to her husband at a time when she is treated as living with him for income tax purposes as provided in section 192 (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, or a sale or transfer by a husband to a wife at such a time as aforesaid, the husband and the wife being regarded, for the purposes of paragraph (a), in the case of a transaction such as aforesaid or in the case of a sale or transfer by the husband or the wife to any other person after a transaction or transactions such as aforesaid, as being the same owner, or
(d) if the security is a security the interest on which is treated as a distribution for the purposes of the Corporation Tax Acts.
(3) In paragraph (b) of the proviso to subsection (2) “life business” shall have the meaning assigned to it by section 50 (2) of the Corporation Tax Act, 1976.
(4) (a) For the purposes of identifying securities acquired by an owner with securities included in a sale or transfer by the owner, so far as the securities are of the same class, securities acquired at a later date shall be deemed to be so included before securities acquired at an earlier date.
(b) Securities shall be regarded as being of the same class where they entitle their owners to the same rights against the same person as to capital and interest and the same remedies for the enforcement of those rights.
(5) (a) Without prejudice to any other provisions of the Tax Acts requiring the disclosure of information, an inspector may, by notice in writing, require any person to whom paragraph (b) applies to furnish, within the time specified in the notice, such particulars as the inspector considers necessary for the purposes of this section and for the purpose of determining whether a charge to tax arises under this section.
(b) Paragraph (a) applies to—
(i) a person who issues a security,
(ii) any agent of such a person,
(iii) an owner of a security.
(6) Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion in column 2 thereof of “Finance Act, 1984, section 29”.
(7) This section shall have effect in relation to any sale or transfer made after the 25th day of January, 1984.
Chapter V
Income Tax, Corporation Tax and Capital Gains Tax.
Amendment of section 30 (appeals against assessments and payments on account) of Finance Act, 1976.
30.—Section 30 of the Finance Act, 1976, is hereby amended—
(a) by the insertion of the following definition in subsection (1) before “assessment to tax”:
“‘the appropriate amount’ means—
(a) in the case of an assessment to income tax (other than an assessment to an amount representing income tax for the purposes of section 31 (1) (a) of the Corporation Tax Act, 1976) for the year 1984-85 or a subsequent year of assessment, 85 per cent. of the amount of tax found to be chargeable by the assessment on the determination of the appeal, and
(b) in the case of any other assessment to tax, 80 per cent. of the amount of tax found to be chargeable by the assessment on the determination of the appeal;”,
and
(b) by the substitution, in subsection (5), of the following paragraph for paragraph (b):
“(b) the appropriate amount,”.
Amendment of Chapter IX (Profit Sharing Schemes) of Part I of and Third Schedule (Profit Sharing Schemes) to Finance Act, 1982.
31.—Chapter IX of Part I of and the Third Schedule to the Finance Act, 1982, are hereby amended as follows—
(a) as respects the year 1984-85 and subsequent years of assessment, by the substitution in subsections (1) and (2) of section 56 and paragraph 1 (4) of the Third Schedule of “£5,000” for “£1,000”, and
(b) as respects any accounting period ending on or after the 6th day of April, 1984, by the deletion in the proviso to section 58 (1) of “20 per cent. of”,
and the said subsections (1) and (2), the said paragraph 1(4) and so much of the said proviso as precedes paragraph (i) thereof, as so amended, are set out in the Table to this section.
TABLE
(1) If the total of the initial market values of all the shares which are appropriated to an individual in any one year of assessment (whether under a single approved scheme or under two or more such schemes) exceeds £5,000, subsections (4) to (7) shall apply to the excess shares, that is to say, any share which caused that limit to be exceeded and any share appropriated after that limit was exceeded.
(2) For the purposes of subsection (1), if a number of shares is appropriated to an individual at the same time under two or more approved schemes, the same proportion of the shares appropriated at that time under each scheme shall be regarded as being appropriated before the limit of £5,000 is exceeded.
(4) The scheme must provide that the total of the initial market values of the shares appropriated to any one participant in a year of assessment will not exceed £5,000.
Provided that no deduction shall be allowed under this section or under any other provision of the Tax Acts in respect of so much of any sum or the aggregate amount of any sums so expended in that accounting period as exceeds the company's—
Relief for gifts for education in the arts.
32.—(1) In this section—
“approved body” means any body or institution in the State which may be approved of for the purposes of this section by the Minister for Finance and which—
(a) provides in the State any course one of the conditions of entry to which is related to the results of the Leaving Certificate Examination, a matriculation examination of a recognised university in the State or an equivalent examination held outside the State, or
(b) (i) is established on a permanent basis solely for the advancement wholly or mainly in the State of one or more of the approved subjects,
(ii) contributes to the advancement of that subject or those subjects on a national or regional basis, and
(iii) is prohibited by its constitution from distributing to its members any of its assets or profits;
“approved subject” means—
(a) the practice of architecture,
(b) the practice of art and design,
(c) the practice of music and musical composition,
(d) the practice of theatre arts,
(e) the practice of film arts, or
(f) any other subject approved of for the purposes of this section by the Minister for Finance;
“tax” means income tax or corporation tax, as the case may be.
(2) This section applies to a gift of money which—
(a) on or after the 6th day of April, 1984, is made to an approved body for the purpose of assisting that body to promote the advancement in the State of any approved subject,
(b) is applied by the approved body for the said purpose, and
(c) is not deductible in computing for the purposes of tax the profits or gains of a trade or profession or is not income to which the provisions of section 439 of the Income Tax Act, 1967, apply.
(3) Where a person proves that he has made a gift to which this section applies and claims relief from tax by reference thereto, the provisions of subsection (4) or, as the case may be, subsection (5) shall apply:
Provided that, in determining the net amount of the gift for the purposes of those subsections, the amount or value of any consideration received by the said person as a result of making the gift, whether received directly or indirectly from the approved body to which the gift was made or otherwise, shall be deducted from the amount of the gift.
(4) For the purposes of income tax for the year of assessment in which a person makes a gift to which this section applies, the net amount thereof shall, subject to subsection (5), be deducted from or set off against any income of the person chargeable to income tax for that year and tax shall, where necessary, be discharged or repaid accordingly; and the total income of the person or, where the person is a wife whose husband is assessed to income tax in accordance with the provisions of section 194 (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, the total income of the husband shall be calculated accordingly:
Provided that relief under this section shall not be given to a person for a year of assessment—
(a) if the net amount of the gift (or the aggregate of the net amounts of gifts) made by him in that year, being a gift or gifts, as the case may be, to which this section applies, does not exceed £100, or
(b) to the extent to which the net amount of the gift (or the aggregate of the net amounts of gifts) made by him in that year, being a gift or gifts, as the case may be, to which this section applies, exceeds £10,000.
(5) Where a gift to which this section applies is made by a company—
(a) the net amount thereof shall, for the purposes of corporation tax, be deemed to be a loss incurred by the company in a separate trade in the accounting period of the company in which the gift is made, and
(b) the references in the proviso to subsection (4) to a year of assessment shall be construed as references to an accounting period of the company.
(6) (a) The Minister for Finance may, by notice in writing given to the body or institution, as the case may be, withdraw the approval of any body or institution for the purposes of this section and, upon the giving of the notice, the body or institution shall cease to be an approved body as respects any gifts made after the date of the notice referred to in paragraph (b).
(b) Where the Minister for Finance withdraws the approval of any body or institution for the purposes of this section, notice of its withdrawal shall be published, as soon as may be, in Iris Oifigiúil.
Farming: amendment of provisions relating to relief in respect of increase in stock values.
33.— (1) This section shall have effect only as respects a trade of farming carried on in an accounting period which ends on or after the 6th day of April, 1983.
(2) Section 31A (inserted by the Finance Act, 1976) of the Finance Act, 1975, is hereby amended—
(a) by the substitution of “1984” for “1983” (inserted by the Finance Act, 1983) in paragraph (iv) (inserted by the Finance Act, 1979) of the proviso to subsection (4) (a),
(b) by the substitution of the following subsection for subsection (7) (inserted by the Finance Act, 1977)—
“(7) Where in relation to an accounting period a company's opening stock value exceeds its closing stock value, the amount of the excess (in this section referred to as the company's ‘decrease in stock value’) shall, if the accounting period ends on a date before the 6th day of April, 1984, be treated in the computation of the company's trading income for the purposes of corporation tax, as a trading receipt of the company's trade for that accounting period:
Provided that the amount which is treated as a trading receipt of the company's trade for any accounting period (hereafter in this proviso referred to as ‘the first-mentioned period’) shall not exceed the amount determined by the formula—
A + B − C
where—
A is the aggregate amount of the deductions which, under the provisions of this section, the company was entitled to make in computing its trading income for accounting periods which end in the period (hereafter in this proviso referred to as ‘the relevant period’) beginning 10 years before the commencement of the first-mentioned period and ending on the day immediately preceding such commencement,
B is the aggregate amount of the deductions which, by virtue of section 26 (1) (a) (i) of the Finance Act, 1976, the company was entitled to make in computing its trading profits for the purposes of income tax, for accounting periods which end in the relevant period, and
C is the aggregate of the amounts which, under this subsection, were treated as trading receipts of the company's trade for accounting periods which end in the relevant period.”, and
(c) by the substitution of the following subsection for subsection (9) (inserted by the Finance Act, 1977)—
“(9) In the computation of a company's trading income for the purposes of corporation tax for any accounting period which ends on or after the 6th day of April, 1984, in which there is a decrease in stock value, there shall be treated as a trading receipt of the company's trade for that accounting period the amount (if any) by which A exceeds the aggregate of B and C
where—
A is the aggregate amount of the company's decreases in stock value in all accounting periods which ended on or after the 6th day of April, 1984,
B is the aggregate amount of the company's increases in stock value in all accounting periods which ended on or after the 6th day of April, 1984, and
C is the aggregate of the amounts which under this subsection are treated as trading receipts of the company's trade for preceding accounting periods:
Provided that the amount which is treated as a trading receipt of the company's trade for any accounting period (hereafter in this proviso referred to as ‘the first-mentioned period’) shall not exceed the amount determined by the formula—
D + E − F
where—
D is the aggregate amount of the deductions which, under the provisions of this section, the company was entitled to make in computing its trading income for accounting periods which end in the period (hereafter in this proviso referred to as ‘the relevant period’) beginning 10 years before the commencement of the first-mentioned period and ending on the day immediately preceding such commencement,
E is the aggregate amount of the deductions which, by virtue of section 26 (1) (a) (i) of the Finance Act, 1976, the company was entitled to make in computing its trading profits, for the purposes of income tax, for accounting periods which end in the relevant period, and
F is the aggregate of the amounts which, under the provisions of this section, were treated as trading receipts of the company's trade for accounting periods which end in the relevant period.”,
and the said paragraph (iv), as so amended, is set out in the Table to this subsection.
TABLE
(iv) a deduction shall not be allowed under the provisions of this section in computing a company's trading income for any accounting period which ends on or after the 6th day of April, 1984.
(3) Section 12 of the Finance Act, 1976, is hereby amended—
(a) by the substitution in subsection (3) of “1984-85” for “1983-84” (inserted by the Finance Act, 1983),
(b) by the substitution of the following subsection for subsection (5) (inserted by the Finance Act, 1978)—
“(5) In the computation of a person's trading profits for an accounting period in which there is a decrease in stock value and which ends on a date in the period from the 6th day of April, 1976, to the 5th day of April, 1984, the amount of that decrease shall be treated as a trading receipt of the trade for that accounting period:
Provided that the amount which is so treated for any accounting period (hereafter in this proviso referred to as ‘the first-mentioned period’) shall not exceed an amount determined by the formula—
A−C
where—
A is the aggregate amount of the deductions which, under the provisions of this section, the person was entitled to make in computing his trading profits for accounting periods which end in the period (hereafter in this proviso referred to as ‘the relevant period’) beginning on the 6th day of April, 1975, or, if later, 10 years before the commencement of the first-mentioned period and ending on the day immediately preceding such commencement, and
C is the aggregate of the amounts which, under the provisions of this subsection, were treated as trading receipts of the person's trade for accounting periods which end in the relevant period.”,
and
(c) by the substitution of the following subsection for subsection ‘(6) (inserted by the Finance Act, 1977)—
“(6) In the computation of a person's trading profits for any accounting period in which there is a decrease in stock value and which ends on or after the 6th day of April, 1984, there shall be treated as a trading receipt of the trade for that accounting period the amount (if any) by which A exceeds the aggregate of B and C
where—
A is the aggregate amount of the person's decreases in stock value in all accounting periods which ended on or after the 6th day of April, 1984,
B is the aggregate amount of the person's increases in stock value in all accounting periods which ended on or after the 6th day of April, 1984, and
C is the aggregate of the amounts which are treated as trading receipts of the person's trade for preceding accounting periods which ended on or after the 6th day of April, 1984:
Provided that the amount which, by virtue of this subsection, is treated as a trading receipt of the person's trade, for any accounting period (hereafter in this proviso referred to as ‘the first-mentioned period’) shall not exceed an amount determined by the formula—
D−E
where—
D is the aggregate amount of the deductions which, under the provisions of this section, the person was entitled to make in computing his trading profits for accounting periods which end in the period (hereafter in this proviso referred to as ‘the relevant period’) beginning on the 6th day of April, 1975, or, if later, ten years before the commencement of the first-mentioned period and ending on the day immediately preceding such commencement, and
E is the aggregate of the amounts which, under the provisions of this section, were treated as trading receipts of the person's trade for accounting periods which end in the relevant period.”,
and the said subsection (3), as so amended, is set out in the Table to this subsection.
TABLE
(3) Any deduction allowed by virtue of this section in computing a person's trading profits for an accounting period shall not have effect for any purpose of the Income Tax Acts for any year of assessment prior to the year 1974-75 or later than the year 1984-85.
(4) Section 13 of the Finance Act, 1982, is hereby amended by the substitution of the following proviso for the proviso to subsection (3):
“Provided that the amount by which a decrease in stock value for an accounting period (hereafter in this proviso referred to as ‘the first-mentioned period’) is to be increased under this subsection shall not exceed the amount determined by the formula—
(A−B)−(C−D)
where—
A is the aggregate amount of the deductions, in respect of which either subsection (1) (c) or (2), as may be appropriate, had effect and as increased under that subsection, which were made in computing the profits of the trade of farming for accounting periods which end in the period (hereafter in this proviso referred to as ‘the relevant period’) beginning 10 years before the commencement of the first-mentioned period or, if later and in a case in which subsection (1) (c) had effect, the 6th day of April, 1975, and ending on the day immediately preceding such commencement,
B is the aggregate amount of the deductions included in A before they were increased under the provisions of either subsection (1) (c) or (2),
C is the aggregate amount of the decreases in trading stock, in respect of which this subsection has had effect and as increased under this subsection, which were treated as trading receipts of the trade of farming for accounting periods which end in the relevant period, and
D is the aggregate amount of the decreases included in C before they were increased under the provisions of this subsection.”.
(5) (a) Where a trade of farming (hereafter in this subsection referred to as “the relevant trade”) is carried on by a person, or by the personal representative of a person who has died and who carried on the relevant trade prior to his death, (hereafter in this subsection referred to as “the predecessor”) and that relevant trade ceases to be carried on by the predecessor and immediately thereafter commences to be carried on by a person (hereafter in this subsection referred to as “the successor”) who in relation to the predecessor is a qualifying person, the predecessor, or the personal representative of the predecessor where the predecessor is a person who has died, and the successor may jointly or, where the successor is the personal representative of a person who has died, the successor alone may, by notice in writing given to the inspector within two years of the end of the year of assessment in which the successor commenced to carry on the relevant trade, elect that the following provisions shall have effect:—
(i) section 62 of the Income Tax Act, 1967, shall not apply, and
(ii) notwithstanding anything in the Income Tax Acts—
(I) the successor shall be allowed such deductions under section 31 of the Finance Act, 1975, in computing the profits of the relevant trade carried on by him, and
(II) there shall be treated, under the provisions of subsections (5) and (6) of section 12 of the Finance Act, 1976 and section 13 of the Finance Act, 1982, as trading receipts of the relevant trade carried on by the successor such amounts,
as would have been so allowed or would have been so treated, as the case may be, if the predecessor had continued to carry on the relevant trade and had done all such things and been allowed all such allowances in connection therewith as were done by or allowed to the successor.
(b) For the purposes of paragraph (a), a person (hereafter in this paragraph referred to as “the first-mentioned person”) is a qualifying person in relation to the predecessor if—
(i) in the case where the predecessor is not the personal representative of a person who has died and who carried on the trade of farming prior to his death, the first-mentioned person—
(I) is resident in the State in the year of assessment in which he commences to carry on the relevant trade and is not resident elsewhere, and
(II) is—
(A) the personal representative of the predecessor, or
(B) the spouse or child of the predecessor,
and, if he is such spouse or child as aforesaid, does not, at the time he commences to carry on the relevant trade, have any trading stock of a trade of farming other than the trading stock of the relevant trade,
(ii) in the case where the predecessor is the personal representative of a person who has died and who carried on the relevant trade prior to his death, the first-mentioned person—
(I) is resident in the State in the year of assessment in which he commences to carry on the relevant trade and is not resident elsewhere, and
(II) is the spouse or child of the person who has died,
and, if he is such spouse or child as aforesaid, does not, at the time he commences to carry on the relevant trade, have any trading stock of a trade of farming other than the trading stock of the relevant trade.
(c) This subsection shall apply only where the relevant trade and the trading stock thereof pass in their entirety to the successor.
(d) This subsection shall, with any necessary modifications, apply in a case where the relevant trade ceases to be carried on by a predecessor and immediately thereafter commences to be carried on by two or more persons who, in relation to the predecessor, are qualifying persons and are carrying on the relevant trade in partnership.
(e) In this subsection—
“child” has the same meaning as in section 27 (inserted by the Capital Gains Tax (Amendment) Act, 1978) of the Capital Gains Tax Act, 1975;
“personal representative” has the meaning corresponding to that assigned to personal representatives in Part XXIX of the Income Tax Act, 1967.
Application of section 31 (building societies) of Corporation Tax Act, 1976, for 1984-85.
34.—Section 40 (1) of the Finance Act, 1977 (as extended by section 52 of the Finance Act, 1980) shall have effect in relation to the year 1984-85 as it has effect in relation to the years 1980-81 and 1981-82 with the modifications that—
(a) the reduced rate which, by virtue of the said section 40 (1) (as extended by this section) would, for the year 1984-85, be 70 per cent. of the standard rate shall, for that year, be 75 per cent. of the standard rate, and
(b) the amount representing income tax which, by virtue of the said section 40 (1) (as extended by this section) would, under an assessment made for 1984-85, be payable on the 1st day of January, 1985 (or, if it were later, on the day next after the day on which the assessment is made) shall be payable in two equal instalments as follows—
(i) the first instalment on the 1st day of October, 1984, or, if it is later, on the day next after the day on which the assessment is made, and
(ii) the second instalment on the 1st day of April, 1985, or, if it is later, on the day next after the day on which the assessment is made,
and the provisions of the Income Tax Acts as to the recovery of tax shall apply to each instalment of the tax in the same manner as they apply to the whole amount of the tax.
Continuation of certain capital allowances.
35.—Each of the provisions of the Income Tax Act, 1967, which are specified in the Table to this section and which were inserted by the Corporation Tax Act, 1976, shall have effect as if the reference therein to the 1st day of April, 1984 (as provided for in section 26 of the Finance Act, 1979) were a reference to the 1st day of April, 1985.
TABLE
Subsection (4) (d) of section 251 (initial allowances)
Subsection (2A) (a) of section 254 (industrial buildings allowance)
Paragraph (ii) of the proviso to subsection (1) and paragraph (ii) of the proviso to subsection (3) of section 264 (annual allowances)
Paragraph (iii) of the proviso to subsection (1) of section 265 (balancing allowances and balancing charges)
Allowances in respect of certain laboratories.
36.—Section 255 (1) of the Income Tax Act, 1967, shall have effect, as respects capital expenditure incurred on or after the 25th day of January, 1984, as if the reference in paragraph (a) to a mill, factory or other similar premises included a reference to a laboratory the sole or main function of which is the analysis of minerals (including oil and natural gas) in connection with the exploration for, or the extraction of, such minerals.
Application of section 23 (deduction for certain expenditure on construction of rented residential accommodation) of Finance Act, 1981.
37.—As respects any claim made after the passing of this Act under subsection (2) of section 23 of the Finance Act, 1981, in relation to expenditure incurred on the construction of a qualifying premises, the definition in subsection (1) (a) of that section of “qualifying premises” shall have effect as if the following paragraph were substituted for paragraph (iii):
“(iii) in respect of which, if it is not a new house (within the meaning of section 4 of the Housing (Miscellaneous Provisions) Act, 1979) provided for sale, there is in force a certificate of reasonable cost the amount specified in which in respect of the cost of construction of the house to which the certificate relates is not less than the expenditure actually incurred on such construction, and”.
Amendment of section 25 (allowance for certain expenditure on construction of multi-storey car-parks) of Finance Act, 1981.
38.—(1) Section 25 of the Finance Act, 1981, is hereby amended by the substitution in subsection (1), in the definition of “relevant expenditure”, of “1987” for “1984”, and the said definition, as so amended, is set out in the Table to this subsection.
TABLE
“relevant expenditure” means capital expenditure incurred on or after the 29th day of January, 1981, and before the 1st day of April, 1987, on the construction of a multi-storey car-park.
(2) The said section 25 is hereby further amended by the substitution of the following subsection for subsection (2):
“(2) All the provisions of the Tax Acts (other than section 25 of the Finance Act, 1978) relating to the making of allowances or charges in respect of capital expenditure on the construction of an industrial building or structure shall apply to relevant expenditure as if—
(a) it were expenditure incurred on the construction of a building or structure in respect of which an allowance falls to be made for the purposes of income tax or corporation tax, as the case may be, under Chapter II of Part XV or under Chapter I of Part XVI of the Income Tax Act, 1967, by reason of its use for a purpose specified in section 255 (1) (a) of that Act, and
(b) the references to the 1st day of April, 1985 (as provided for by section 35 of the Finance Act, 1984) in the provisions of the Income Tax Act, 1967 (as inserted by the Corporation Tax Act, 1976) specified in the Table to this subsection, were references to the 1st day of April, 1987.
TABLE
Subsection (2A) (a) of section 254 (industrial buildings allowance)
Paragraph (ii) of the proviso to subsection (1) and paragraph (ii) of the proviso to subsection (3) of section 264 (annual allowances)
Paragraph (iii) of the proviso to subsection (1) of section 265 (balancing allowances and balancing charges)”.
Amendment of section 26 (allowance for certain capital expenditure on roads, bridges, etc.) of Finance Act, 1981.
39.—Section 26 of the Finance Act, 1981, is hereby amended by the substitution in subsection (1), in the definition of “qualifying period”, of “1989” for “1984”, and the said definition, as so amended, is set out in the Table to this section.
TABLE
“qualifying period” means the period commencing on the 29th day of January, 1981, and ending on the 31st day of March, 1989;
Capital allowances for certain leased assets.
40.—(1) (a) In this section—
“chargeable period or its basis period” has the meaning assigned to it by paragraph 1 (2) of the First Schedule to the Corporation Tax Act, 1976;
“the specified capital allowances” means capital allowances in respect of—
(i) expenditure incurred on machinery or plant provided on or after the 25th day of January, 1984, for leasing in the course of a trade of leasing, or
(ii) the diminished value of such machinery or plant by reason of wear and tear,
other than capital allowances in respect of machinery or plant to which subsection (6) applies;
“trade of leasing” means—
(i) a trade which consists wholly of the leasing of machinery or plant, or
(ii) any part of a trade treated as a separate trade by virtue of subsection (2).
(b) For the purposes of this section—
(i) letting on charter a ship or aircraft which has been provided for such letting, and
(ii) letting any item of machinery or plant on hire,
shall be regarded as leasing of machinery or plant if, apart from this paragraph, it would not be so regarded.
(c) Where a company carries on a trade of operating ships in the course of which a ship is let on charter, paragraph (b) shall not have effect so as to treat the letting on charter as the leasing of machinery or plant if, apart from this section, the letting would fall to be regarded for the purposes of Case I of Schedule D as part of the activities of the trade.
(2) Where in any chargeable period or its basis period which ends on or after the 25th day of January, 1984, a person carries on as part of a trade any leasing of machinery or plant, that leasing shall be treated for all the purposes of the Tax Acts, other than any provisions of those Acts relating to the commencement or cessation of a trade, as a separate trade, distinct from all other activities carried on by him as part of the trade, and any necessary apportionment shall be made of receipts or expenses.
(3) (a) Notwithstanding any of the provisions of section 307 of the Income Tax Act, 1967, where relief is claimed under that section in respect of a loss sustained in a trade of leasing, the amount of that loss in so far as, by virtue of section 318 of that Act, it is referable to the specified capital allowances shall be treated for the purposes of subsections (1) and (2) (a) of the said section 307 as reducing profits or gains of that trade of leasing only and shall not be treated as reducing any other income.
(b) Where paragraph (a) applies in the case of any claimant to relief under the said section 307—
(i) any limitation imposed by section 319 of the said Act on the amount of capital allowances which may be taken into account under section 318 of that Act shall be referred, as far as may be, to the specified capital allowances rather than to any other capital allowances, and
(ii) notwithstanding subsection (2) of the said section 318 (but without prejudice to paragraph (a) and to the order in which income is to be treated as reduced under subsection (2) (a) of the said section 307), the claimant may specify the extent to which any reduction of income treated as occurring by virtue of the said section 307 is to be referred to so much of the loss as is attributable to the loss, if any, actually sustained in the trade of leasing, the specified capital allowances or any other capital allowances, and, where the claimant so specifies, section 320 of the said Act shall apply in accordance with the claimant's specification and not in accordance with the said subsection (2) of the said section 318.
(4) (a) Where in an accounting period a company carrying on a trade of leasing incurs a loss in that trade and any specified capital allowances have been treated by virtue of section 14 of the Corporation Tax Act, 1976, as trading expenses in arriving at the amount of the loss, the relevant amount of the loss shall not be available—
(i) for relief under subsection (2) of section 16 of that Act, except to the extent that it can be set off under that subsection against the company's income from the trade of leasing only, or
(ii) to be surrendered by way of group relief.
(b) For the purposes of paragraph (a) “the relevant amount of the loss” shall be the full amount of the loss or, if it is less, an amount equal to—
(i) where no capital allowances other than the specified capital allowances have been treated by virtue of section 14 of the Corporation Tax Act, 1976, as trading expenses in arriving at the amount of the loss, the amount of the specified capital allowances,
or
(ii) where, in addition to the specified capital allowances, other capital allowances have been so treated by virtue of the said section 14, the lesser of—
(I) the amount of the specified capital allowances,
and
(II) the amount by which the loss exceeds the amount of the other capital allowances:
Provided that, where the amount of the loss does not exceed the amount of the other capital allowances, “the relevant amount of the loss” shall be nil.
(5) The proviso to subsection (1) of section 296 of the Income Tax Act, 1967, and sections 14 (6) and 116 (2) of the Corporation Tax Act, 1976, shall not have effect in relation to capital allowances—
(a) in respect of expenditure incurred on or after the 25th day of January, 1984, on the provision of machinery or plant, or
(b) in respect of the diminished value of machinery or plant by reason of wear and tear if that machinery or plant was first acquired on or after the 25th day of January 1984, by the person to whom the capital allowances are to be or have been made,
other than capital allowances in respect of machinery or plant to which subsection (6) applies.
(6) References in this section to machinery or plant to which this subsection applies are references to machinery or plant provided on or after the 25th day of January, 1984, for leasing where the expenditure incurred on the provision of the machinery or plant (or, for the purposes of paragraph (a) in the case of a film to which section 6 or 7 of the Irish Film Board Act, 1980, applies, the cost of the making of the film)—
(a) has been or is to be met directly or indirectly, wholly or partly, by the Industrial Development Authority, the Irish Film Board, the Shannon Free Airport Development Company Limited or Údarás na Gaeltachta, or
(b) was incurred under an obligation entered into by the person providing the machinery or plant (hereafter in this subsection referred to as “the lessor”) and the person to whom it is to be leased (hereafter in this subsection referred to as “the lessee”) and that obligation was entered into—
(i) before the 25th day of January, 1984, or
(ii) before the 1st day of March, 1984, pursuant to negotiations which were in progress between the lessor and the lessee before the 25th day of January, 1984:
Provided that—
(I) an obligation shall be treated for the purposes of subparagraphs (i) and (ii) as having been entered into before a particular date if, but only if, before that date, there was in existence a binding contract in writing under which that obligation arose, and
(II) negotiations pursuant to which an obligation was entered into shall not be regarded for the purposes of subparagraph (ii) as having been in progress before the 25th day of January, 1984, unless, on or before that date, preliminary commitments or agreements in relation to that obligation had been entered into between the lessor and the lessee.
Chapter VI
Corporation Tax
Amendment of Part IX (Schedule F and Company Distributions) of Corporation Tax Act, 1976.
41.—Part IX of the Corporation Tax Act, 1976, is hereby amended by the insertion after section 84 of the following section:
“Limitation on meaning of ‘distribution’.
84A.—(1) Any interest or other distribution which—
(a) is paid on or after the 25th day of January, 1984, out of the assets of a company (hereafter in this section referred to as ‘the borrower’) to another company which is within the charge to corporation tax, and
(b) is so paid in respect of a security of the borrower falling within subparagraph (ii), (iii) (I) or (v) of section 84 (2) (d),
shall not be a distribution for the purposes of this Act unless the application of this subsection is excluded by subsection (2), (7) or (9).
(2) Subsection (1) shall not apply to any interest which is paid by the borrower, in an accounting period of the borrower, to another company the ordinary trading activities of which include the lending of money, where—
(a) in that accounting period, the borrower carries on in the State a specified trade, and
(b) the interest, if it were not a distribution, would be treated as a trading expense of that trade for that accounting period.
(3) Subject to subsection (4), in subsection (2) ‘specified trade’ means a trade which consists wholly or mainly of—
(a) the manufacture of goods (including activities which would, if the borrower were to make a claim for relief in respect of the trade under Chapter VI of Part I of the Finance Act, 1980, fall to be regarded for the purposes of that Chapter as the manufacture of goods), or
(b) exempted trading operations within the meaning of Part V (Profits from Trading within Shannon Airport), or
(c) the rendering of services in the course of a service undertaking in respect of which an employment grant was made by the Industrial Development Authority under section 2 of the Industrial Development (No. 2) Act, 1981.
(4) Where the borrower mentioned in subsection (2) is a 75 per cent. subsidiary of—
(a) an agricultural society, or
(b) a fishery society,
‘specified trade’, in that subsection, means a trade of the borrower which consists wholly or mainly of either or both of—
(i) the manufacture of goods within the meaning of subsection (3) (a), and
(ii) the selling by wholesale of—
(I) where paragraph (a) applies, agricultural products, or
(II) where paragraph (b) applies, fish.
(5) For the purposes of subsections (3) and (4), a trade shall be regarded, as respects an accounting period, as consisting wholly or mainly of particular activities if, but only if, the total amount receivable by the borrower from sales made or, as the case may be, in payment for services rendered in the course of those activities in the accounting period is not less than 75 per cent. of the total amount receivable by the borrower from all sales made or, as the case may be, in payment for all services rendered in the course of the trade in that period.
(6) In subsection (4)—
‘agricultural society’ and ‘fishery society’ have the meanings assigned to them by section 18 of the Finance Act, 1978;
‘selling by wholesale’ means selling goods of any class to a person who carries on a business of selling goods of that class or who uses goods of that class for the purposes of a trade or undertaking carried on by him.
(7) Subsection (1) shall not apply to any interest or other distribution which is payable on or before the relevant day either—
(a) under an obligation which was entered into before the 25th day of January, 1984, or
(b) under an obligation which was entered into before the 1st day of March, 1984, pursuant to negotiations which were in progress between the borrower and a lender before the 25th day of January, 1984:
Provided that—
(i) an obligation shall be treated for the purposes of paragraphs (a) and (b) as having been entered into before a particular date if, but only if, before that date, there was in existence a binding contract in writing (hereafter in this section referred to as a ‘loan contract’) under which that obligation arose, and
(ii) negotiations pursuant to which an obligation was entered into shall not be regarded for the purposes of paragraph (b) as having been in progress before the 25th day of January, 1984, unless, on or before that date, preliminary commitments or agreements in relation to that obligation had been entered into between the lender referred to in that paragraph and the borrower.
(8) (a) Subject to paragraphs (b) and (c), ‘the relevant day’, in subsection (7), means the 24th day of January, 1989, or, if it is earlier—
(i) in the case of any principal which had been paid to the borrower on or before the 24th day of January, 1984, the last day of the period (hereafter in this subsection referred to as ‘the repayment period’) within which the borrower was, on the 24th day of January, 1984, under an obligation to repay the principal and interest, or
(ii) in the case of any principal paid to the borrower after the 24th day of January, 1984, under a loan contract which was entered into on or before that date, the last day of the period (hereafter in this subsection referred to as ‘the repayment period’) within which the borrower was, on the date on which the principal was so paid, under an obligation to repay the principal and interest.
(b) Paragraph (a) shall apply in the case of an obligation referred to in subsection (7) (b) as if—
(i) the reference in the said paragraph (a) to the 24th day of January, 1989, were a reference to the 28th day of February, 1989, and
(ii) each reference in the said paragraph (a) to the 24th day of January, 1984, were a reference to the date (being a date later than the 24th day of January, 1984, but earlier than the 1st day of March, 1984) on which the obligation was entered into.
(c) (i) Where the repayment period referred to in either paragraph (a) (i) or (a) (ii) is extended after the 24th day of January, 1984 (whether or not the right to such an extension arose out of the terms of the loan contract), then, subject to subparagraph (ii) of this paragraph, paragraph (a) (i) or (a) (ii), as the case may be, shall apply as if that extension had not been made.
(ii) Where the repayment period referred to in either paragraph (a) (i) or (a) (ii) is extended after the 24th day of January, 1984, but before the 1st day of March, 1984, pursuant to negotiations which were in progress between the borrower and a lender before the 25th day of January, 1984, then, notwithstanding subparagraph (i) of this paragraph, each of the said paragraphs (a) (i) and (a) (ii) shall apply as if the repayment period referred to therein were that repayment period as so extended (hereafter in this subparagraph referred to as ‘the extended period’) or, if the extended period ends after the 24th day of January, 1989, the part of the extended period which ends on that date.
(iii) Paragraph (ii) of the proviso to subsection (7) shall apply, with any necessary modifications, for the purposes of subparagraph (ii) of this paragraph as it applies for the purposes of subsection (7) (b).
(9) Subsection (1) shall not apply in a case where the consideration given by the borrower for the use of the principal secured represents more than a reasonable commercial return for the use of that principal:
Provided that, where this subsection applies, nothing in subparagraph (ii), (iii) (I) or (v) of section 84 (2) (d) shall operate so as to treat as a distribution for the purposes of this Act so much of the interest or other distribution as represents a reasonable commercial return for the use of that principal.”.
Treatment of dividends on certain preference shares.
42.—(1) In this section—
“preference shares” does not include preference shares—
(a) which are quoted on a stock exchange in the State, or
(b) which are not so quoted but which carry rights in respect of dividends and capital which are comparable with those general for fixed-dividend shares quoted on a stock exchange in the State;
“shares” includes stock.
(2) Subject to subsection (4), this section applies to any dividend which—
(a) is paid on or after the 25th day of January, 1984, by a company (hereafter in this section referred to as “the issuer”) to another company (hereafter in this section referred to as “the subscriber”) which is within the charge to corporation tax, and
(b) is so paid in respect of preference shares of the issuer.
(3) Notwithstanding any provision of the Tax Acts—
(a) the subscriber shall not be entitled to a tax credit in respect of a dividend to which this section applies, and
(b) the dividend shall be chargeable to corporation tax under Case IV of Schedule D.
(4) This section shall not apply to any dividend which is payable on or before the relevant day in respect of preference shares—
(a) issued to the subscriber before the 25th day of January, 1984, or
(b) issued to the subscriber on or after that date in a case where the subscriber had either—
(i) entered into an obligation before the 25th day of January, 1984, to subscribe for those shares, or
(ii) entered into an obligation before the 1st day of March, 1984, in pursuance of negotiations which were in progress between the issuer and the subscriber before the 25th day of January, 1984, to subscribe for those shares:
Provided that—
(I) an obligation shall be treated for the purposes of paragraph (b) as having been entered into before a particular date if, but only if, before that date, there was in existence a binding contract in writing under which that obligation arose, and
(II) negotiations pursuant to which an obligation was entered into shall not be regarded for the purposes of paragraph (b) (ii) as having been in progress before the 25th day of January, 1984, unless, on or before that date, preliminary commitments or agreements in relation to that obligation had been entered into between the issuer and the subscriber.
(5) In subsection (4) “the relevant day” means the 24th day of January, 1989, or, as respects shares to which paragraph (b) (ii) of that subsection applies, the 28th day of February, 1989.
Extension of exempted transactions in relation to agricultural societies.
43.—The Second Schedule to the Finance Act, 1978, is hereby amended by the insertion in paragraph 2 of Part I after “manure spreading” of “relief milking”.
Continuance of relief in respect of increase in employment.
44.—Chapter VIII of Part I of the Finance Act, 1982, shall have effect as respects an accounting period or part of an accounting period of a company falling within the year ending on the 30th day of June, 1985, as it has effect as respects an accounting period or part of an accounting period of a company falling within the year ending on the 30th day of June, 1983, subject to the modifications that—
(a) in section 43 of that Act, in the definition of “relevant period”, “1985” shall be substituted for “1983”,
(b) in sections 44 and 45 of that Act, “1984” shall be substituted for “1982” in each place where it occurs, and
(c) in section 46 of that Act, “1983” shall be substituted for “1981”.
Amendment of Chapter VI (manufacturing companies) of Part I of Finance Act, 1980.
45.—Chapter VI of Part I of the Finance Act, 1980, is hereby amended—
(a) by the substitution in section 38 for the definition of “relevant accounting period” of the following definition:
“‘relevant accounting period’ means an accounting period or part of an accounting period of a company falling within the period from the 1st day of January, 1981 (or, where subsection (1CC) of section 39 applies, the 13th day of April, 1984) to the 31st day of December, 2000;”,
and
(b) by the insertion in section 39 after subsection (1C) (inserted by the Finance Act, 1981) of the following subsection:
“(ICC) (a) In this subsection ‘computer services’ means either or both of the following, that is to say:
(i) data processing services, and
(ii) software development services,
the work on the rendering of which is carried out in the State in the course of a service undertaking in respect of which an employment grant was made by the Industrial Development Authority under section 2 of the Industrial Development (No. 2) Act, 1981.
(b) The following provisions shall apply for the purposes of relief under this Chapter in relation to a company carrying on a trade which consists of or includes the rendering of computer services:
(i) the rendering of the computer services shall be regarded as the manufacture within the State of goods,
(ii) any amount receivable in payment for the rendering of the computer services shall be regarded as an amount receivable from the sale of goods, and
(iii) subsection (1D) shall have effect as respects the company in relation to a claim by it for relief from tax by virtue of this subsection as it has effect as respects a company in relation to a claim by it for relief from tax by virtue of subsection (1B) or (1C).”.
Chapter VII
Advance Corporation Tax
Amendment of section 51 (cesser of certain provisions) of Finance Act, 1983.
46.—Subsection (2) of section 51 of the Finance Act, 1983, is hereby amended by the insertion before “section 18 (4)” of “section 16 (9),” and the said subsection (2), as so amended, is set out in the Table to this section.
TABLE
(2) The provisions of the Corporation Tax Act, 1976, referred to in subsection (1) are section 16 (9), section 18 (4), subsection (8) (inserted by the Finance Act, 1982) of section 25, paragraph (b) of the proviso to section 26 (3) and sections 90, 91, 167 and 168.
Extension of section 52 (transitional reduction of advance corporation tax) of Finance Act, 1983.
47.—Section 52 of the Finance Act, 1983, is hereby amended by the substitution of—
(a) “31st day of December” for “8th day of February” in each place where it occurs, and
(b) “1st day of January, 1985” for “9th day of February, 1984” in each place where it occurs,
and the said section 52, as so amended, is set out in the Table to this section.
TABLE
52.—(1) Notwithstanding anything in this Chapter, the amount of advance corporation tax which a company shall be liable to pay in respect of distributions made by it in an accounting period ending on or before the 31st day of December, 1984, shall be one-half of the amount of advance corporation tax which, apart from this section, the company would have been liable to pay in respect of those distributions.
(2) Where part of an accounting period of a company falls before the 1st day of January, 1985, and the other part falls in a period beginning on that date, this Chapter shall apply as if the part ending on the 31st day of December, 1984, and the part beginning on the 1st day of January, 1985, were two separate accounting periods.
Chapter VIII
Stock Relief
Interpretation (Chapter VIII).
48.—In this Chapter—
“accounting period”—
(a) in relation to a company, means an accounting period determined in accordance with the provisions of section 9 of the Corporation Tax Act, 1976, and
(b) in relation to a person other than a company, means a period of one year ending on the date to which the accounts of the person are usually made up or, where accounts have not been made up or where accounts have been made up for a greater or lesser period than one year, such period not exceeding one year as the Revenue Commissioners may determine;
“period of account” means the period for which a person's accounts are made up;
“qualifying trade” means a trade which is carried on in the State and which during an accounting period consists wholly or mainly of any one or more of the following classes of trading operations (hereafter in this Chapter referred to as “qualifying trading operations”)—
(a) the manufacture of goods,
(b) the carrying out of construction operations within the meaning of section 17 of the Finance Act, 1970, or
(c) the sale of machinery or plant (excluding vehicles suitable for the conveyance by road of persons) or goods to a person engaged in a trade consisting wholly or mainly of farming or of trading operations of a class specified in paragraph (a) or (b) for use for the purposes of that trade,
and a trade which during an accounting period consists partly of qualifying trading operations and partly of other trading operations shall be regarded for the purposes of this definition as a trade which consists wholly or mainly of qualifying trading operations if, but only if, the total amount receivable in the accounting period from sales made in the course of qualifying trading operations is not less than 75 per cent. of the total amount receivable in the accounting period from all sales made in the course of the trade;
“trading stock”, in relation to a trade, has the same meaning as in section 62 of the Income Tax Act, 1967, and in determining the value of trading stock at any time for the purposes of a deduction under section 49 or 51, to the extent that, at or before that time, any payments on account have been received by the trader in respect of any trading stock, the value of that stock shall be reduced accordingly.
Stock relief: corporation tax.
49.—(1) Subject to the provisions of this Chapter, where a company which is resident in the State carries on in an accounting period a qualifying trade in respect of which it is within the charge to corporation tax under Case I of Schedule D it shall, in the computation for the purposes of corporation tax of its income from the qualifying trade, be entitled to a deduction under this section as if the deduction were a trading expense of the qualifying trade incurred in the accounting period.
(2) In any case where a company is entitled, in relation to an accounting period, to a deduction under this section in respect of a qualifying trade, that deduction shall be an amount determined by the formula
A | × | 3 ____ 100 | × | B ___ 12 |
where—
A is the value at the beginning of the accounting period of the trading stock of the qualifying trade, and
B is the number of months or fractions of months comprised in the accounting period:
Provided that in no case shall the amount of the deduction as so computed exceed the amount of the income from the qualifying trade for the accounting period after account has been taken of all reductions of that income for that period by virtue of sections 16 and 18 of the Corporation Tax Act, 1976, and all deductions from and additions to that income for that period by virtue of section 14 of that Act, but before any deduction is allowed under this section.
(3) A company shall not be entitled to a deduction under this section for any accounting period which ends before the 6th day of April, 1983, or after the 5th day of April, 1984.
(4) A company shall not be entitled to a deduction under this section for an accounting period unless it makes a claim for the deduction before—
(a) the date on which the assessment to corporation tax on the company for the accounting period becomes final and conclusive, or
(b) the 31st day of December next following the end of the year of assessment in which the accounting period ends,
whichever is the later.
Recovery of stock relief: corporation tax.
50.—Subject to section 56, where in an accounting period (hereafter in this section referred to as “the first-mentioned accounting period”) a company carrying on a trade in respect of which a deduction under section 49 was allowed for any accounting period—
(a) ceases to carry on the trade, or
(b) ceases to be resident in the State, or
(c) ceases to be within the charge to corporation tax under Case I of Schedule D in respect of the trade,
then—
(i) the company shall not be entitled to a deduction under section 49 for the first-mentioned accounting period, and
(ii) there shall be treated as a trading receipt of the trade for the first-mentioned accounting period an amount equal to the aggregate of the deductions allowed to the company under section 49 in respect of the trade for preceding accounting periods ending in the period of five years which ends on the day immediately preceding the beginning of the first-mentioned accounting period.
Stock relief: income tax.
51.—(1) In this section—
“relevant year” means the year 1984-85;
“trading profits”, in relation to a trade, means the profits or gains of the trade computed in accordance with the rules applicable to Case I of Schedule D.
(2) Subject to the provisions of this Chapter, where a person (other than a body corporate) who is resident in the State and not resident elsewhere carries on in an accounting period a qualifying trade in respect of which he is chargeable to income tax under Case I of Schedule D for a relevant year on the trading profits of that accounting period he shall, in the computation for the purposes of income tax of the trading profits of the qualifying trade, be entitled to a deduction under this section as if the deduction were a trading expense of the qualifying trade incurred in the accounting period.
(3) In any case where a person is entitled, in relation to an accounting period, to a deduction under this section in respect of a qualifying trade, that deduction shall be an amount determined by the formula
A | × | 3 ____ 100 | × | B ___ 12 |
where A and B have the same meanings as in section 49 (2):
Provided that in no case shall the amount of the deduction as so computed exceed the amount of the trading profits of the qualifying trade for the accounting period before any deduction is allowed under this section.
(4) Where a deduction allowed under this section in computing a person's trading profits of a qualifying trade for an accounting period has effect for a relevant year—
(a) the person shall not be entitled to relief—
(i) under section 309 of the Income Tax Act, 1967, for any year of assessment later than the relevant year in respect of a loss sustained in the trade before the commencement of the relevant year, or
(ii) under section 311 of that Act for any year of assessment earlier than the relevant year in respect of a loss sustained in the trade,
(b) the provisions of section 241 (3) of that Act or of that section as applied by any other provision of the Income Tax Acts, shall not apply as respects a capital allowance or part of a capital allowance which is, or is deemed to be, all or part of a capital allowance for the relevant year and to which full effect has not been given in that year owing to there being no profits or gains chargeable for that year or an insufficiency of profits or gains chargeable for that year, and
(c) the provisions of section 318 of that Act shall not apply to the capital allowances or any part thereof for the relevant year.
(5) A person shall not be entitled to a deduction under this section in respect of an assessment made for a relevant year unless he makes a claim before—
(a) the date on which the assessment becomes final and conclusive, or
(b) the 31st day of December in the relevant year,
whichever is the later.
Recovery of stock relief: income tax.
52.—Subject to section 56, where in an accounting period (hereafter in this section referred to as “the first-mentioned accounting period”) a person carrying on a trade in respect of which a deduction under section 51 was allowed for any accounting period—
(a) ceases to carry on the trade, or
(b) ceases to be resident in the State, or
(c) ceases to be within the charge to income tax under Case I of Schedule D in respect of the trade,
then—
(i) he shall not be entitled to a deduction under section 51 for the first-mentioned accounting period, and
(ii) there shall be treated as a trading receipt of the trade for the first-mentioned accounting period an amount equal to the aggregate of the deductions allowed to him under section 51 in respect of the trade for preceding accounting periods ending in the period of five years which ends on the day immediately preceding the beginning of the first-mentioned accounting period.
Valuation of stock other than at beginning of period of account.
53.—Where for the purposes of this Chapter it is necessary to ascertain the value of a person's trading stock at a date other than the beginning of a period of account and that value has not in fact been ascertained, the person shall be treated as having at that date trading stock of such value as appears to the inspector (or, on appeal, to the Appeal Commissioners) to be reasonable and just having regard to all the relevant circumstances of the case and in particular to—
(a) the values of trading stock at the beginning and end of the period of account which includes the date in question,
(b) movements during that period of account in the costs of items of a kind comprised in the person's trading stock during the period, and
(c) changes during that period in the volume of the trade carried on by him.
Opening stock of a new business.
54.—Where a person (hereafter in this section referred to as “the first-mentioned person”) carries on in an accounting period a trade in respect of which a deduction under section 49 or 51 is claimed and, immediately before the beginning of that accounting period, the trade was not being carried on by him, then, unless—
(a) the first-mentioned person acquired the initial trading stock of the qualifying trade on a sale or transfer from another person on that person's ceasing to carry on the trade, and
(b) the stock so acquired is, or is included in, the first-mentioned person's trading stock as valued at the beginning of the accounting period,
the first-mentioned person shall be treated for the purposes of this Chapter as having at the beginning of the accounting period trading stock of such value as appears to the inspector (or, on appeal, to the Appeal Commissioners) to be reasonable and just having regard to all the relevant circumstances of the case and in particular to—
(i) movements during the accounting period in the costs of items of a kind comprised in the first-mentioned person's trading stock during the period, and
(ii) changes during that period in the volume of the trade carried on by him.
Adjustment of value of stock in certain circumstances.
55.—Where, before or after the beginning of a period of account, a person has acquired or disposed of trading stock otherwise than in the normal conduct of his trade, he shall be treated for the purposes of this Chapter as having at any relevant date in the period of account trading stock of such value as appears to the inspector (or, on appeal, to the Appeal Commissioners) to be reasonable and just having regard to all the circumstances of the case.
Successions, etc., to trade.
56.—(1) Subject to subsection (3), this section applies to a relevant disposal of a trade.
(2) There shall be a relevant disposal of a trade where—
(a) a trade carried on by one company (hereafter in this section referred to as “the predecessor”) is transferred to another company (hereafter in this section referred to as “the successor”) and section 20 of the Corporation Tax Act, 1976, has effect in relation to the transfer, or
(b) a trade carried on by an individual or by persons in partnership (hereafter in this section referred to as “the predecessor”) is transferred to a company (hereafter in this section referred to as “the successor”) and at the date of the transfer not less than three-quarters of the ordinary share capital of the company is held by that individual or those persons, as the case may be, or
(c) a person (hereafter in this section referred to as “the successor”) succeeds to a trade on the death of a deceased person (hereafter in this section referred to as “the predecessor”) who carried on that trade, or
(d) a trade carried on by an individual (hereafter in this section referred to as “the predecessor”) is disposed of in his lifetime to a child of his (hereafter in this section referred to as “the successor”).
(3) This section shall not apply unless—
(a) in a case where subsection (2) (a) or (2) (b) applies, the trading stock of the trade is transferred at cost or market value, and
(b) in any case, the successor is resident in the State (and, if he is an individual, not resident elsewhere) and is within the charge to tax under Case I of Schedule D in respect of the trade.
(4) Where there is a relevant disposal of a trade and the predecessor (or, where subsection (2) (c) applies, the personal representatives of the predecessor) and the successor so elect, section 50 or 52, as the case may be, shall not apply to the accounting period of the predecessor which ends with or includes the date of the relevant disposal but, for the purposes of section 50 or 52, as the case may be, the successor shall be treated as if he were the person who had carried on the trade since the predecessor began to do so (or was treated by virtue of a previous application of this section as having begun to do so).
(5) An election under subsection (4) shall be made by notice in writing signed by both the predecessor (or where subsection (2) (c) applies, the personal representatives of the predecessor) and the successor and sent to the inspector not later than two years after the date of the relevant disposal.
(6) For the purposes of subsection (2) (c), a person shall be treated as succeeding on a death if he so succeeds—
(a) under a will or an intestacy (including a partial intestacy),
(b) by virtue of any provision of Part IX of the Succession Act, 1965,
(c) by survivorship, in the case of a joint tenancy, or
(d) as remainderman on the death of a tenant for life.
(7) In subsection (2) (d) “child” has the same meaning as in section 27 (inserted by the Capital Gains Tax (Amendment) Act, 1978) of the Capital Gains Tax Act, 1975.
Trade carried on by a partnership.
57.—The provisions of this Chapter shall apply with any necessary modifications to a trade carried on by a partnership as they apply to a trade carried on otherwise than by a partnership.
Assessments, etc.
58.—There shall be made such assessments, additional assessments, reductions of assessments or repayments of tax as are required to give effect to this Chapter.
CHAPTER IX
Amendment of Provisions in relation to Decrease in Stock Values other than in Trade of Farming
Decrease in stock values: corporation tax.
59.—(1) Subject to sections 60 and 65, this section applies to any amount which, as respects an accounting period of a company ending after the 5th day of April, 1982, would, apart from this section, fall to be treated by virtue of section 31A (inserted by the Finance Act, 1976) of the Finance Act, 1975, as a trading receipt of the company's trade for that accounting period.
(2) Notwithstanding any provision to the contrary other than section 60, an amount to which this section applies in relation to a company shall not be treated as a trading receipt of the company's trade.
Limitation of application of section 59.
60.—Subject to section 63, section 59 shall not have effect as respects a trade of a company where the provisions of subsection (10) (inserted by the Finance Act, 1977) of section 31A of the Finance Act, 1975, apply in relation to an accounting period of the company ending before the 6th day of April, 1988.
Decrease in stock values: income tax.
61.—(1) Subject to sections 62 and 65, this section applies to any amount which, as respects an accounting period ending after the 5th day of April, 1982, would, apart from this section, fall to be treated by virtue of section 12 of the Finance Act, 1976, as a trading receipt of a person's trade for that accounting period.
(2) Notwithstanding any provision to the contrary other than section 62, an amount to which this section applies in relation to a person shall not be treated as a trading receipt of the person's trade.
Limitation of application of section 61.
62.—Subject to section 63, section 61 shall not have effect as respects a trade of a person where the provisions of subsection (8) (inserted by the Finance Act, 1977) of section 12 of the Finance Act, 1976, apply in relation to an accounting period of the person ending before the 6th day of April, 1988.
Successions, etc., to trade.
63.—Section 56 shall have effect with any necessary modifications for the purposes of this Chapter as it has effect for the purposes of Chapter VIII as if the references in subsection (4) of that section to section 50 or 52 were references respectively to section 60 or 62.
Cesser of certain provisions of Finance Act, 1983.
64.—(1) Save as respects a trade of farming, the Tax Acts shall have effect, and shall be deemed always to have had effect, as if subsections (3) and (4) of section 26 of the Finance Act, 1983, had not been enacted.
(2) Where, by virtue of either subsection (3) (b) or (4) (b) of the said section 26, any amount was, notwithstanding subsection (1) of this section, treated as a trading receipt for the purpose of any assessment to tax, there shall be made such assessments, additional assessments, reductions of assessments or repayments of tax as may in any case be required in order to give effect to the said subsection (1).
Limitation of application of Chapter IX.
65.—This Chapter shall not have effect as respects any amount which would, apart from this Chapter, fall to be treated by virtue of section 31A of the Finance Act, 1975, or section 12 of the Finance Act, 1976, as a trading receipt of a trade of farming.
CHAPTER X
Capital Gains Tax
Extension of section 19 (Government and other securities) of Capital Gains Tax Act, 1975.
66.—Section 19 of the Capital Gains Tax Act, 1975, shall apply in relation to securities issued—
(a) in the State, with the approval of the Minister for Finance, by the European Coal and Steel Community, the European Atomic Energy Community or the European Investment Bank as it applies to the forms of security specified in paragraph (a) of that section, and
(b) by An Post or Bord Telecom Éireann and guaranteed by the Minister for Finance as it applies to the forms of security specified in paragraph (d) of that section.
Amendment of section 25 (private residence) of Capital Gains Tax Act, 1975.
67.—Section 25 of the Capital Gains Tax Act, 1975, is hereby amended by the insertion after subsection (10) of the following subsection:
“(10A) (a) In this subsection—
‘base date’, in relation to an asset disposed of by an individual, means the date of acquisition by him of the asset or, if the asset was held by him on the 6th day of April, 1974, that date;
‘base value’, in relation to an asset disposed of by an individual, means the amount or value of the consideration, in money or money's worth, given by him or on his behalf wholly and exclusively for the acquisition of the asset exclusive of the incidental costs to him of the acquisition or, if the asset was held by him on the 6th day of April, 1974, the market value of the asset on that date;
‘current use value’ and ‘development land’ have the same meanings as in section 36 of the Finance Act, 1982.
(b) Where—
(i) a gain accrues to an individual on the disposal of, or of an interest in, an asset which is development land, and
(ii) apart from this subsection relief would be given under this section in respect of the disposal of that asset (being an asset within subsection (1) or (9A)), and
(iii) the disposal was made on or after the 25th day of January, 1984,
then, subject to paragraph (c), the relief aforesaid shall be given in respect of the gain (or, where appropriate, of a portion of the gain), only to the extent (if any) to which such relief would be given if, in computing the chargeable gain accruing on the disposal (notwithstanding that the disposal was a disposal of development land), there were excluded from the computation—
(I) the amount (if any) by which the base value of the asset exceeds the current use value of the asset on the base date,
(II) the amount by which the consideration for the disposal of the asset exceeds the current use value of the asset on the date of the disposal,
(III) if the asset was not held by him on the 6th day of April, 1974, such proportion (if any) of the incidental costs to the individual of the acquisition of the asset as would be referable to the amount (if any) referred to in subparagraph (I), and
(IV) such proportion of the incidental costs to the individual of the disposal of the asset as would be referable to the amount referred to in subparagraph (II).
(c) Paragraph (b) shall not apply to a disposal made by an individual in any year of assessment if the total consideration in respect of all disposals made by that individual in that year and to which that paragraph would otherwise apply does not exceed £15,000.”.
PART II
Customs and Excise
Interpretation (Part II).
68.—In this Part “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
Beer.
69.—(1) Subject to paragraph 4 of the Imposition of Duties (No. 258) (Beer) (No. 2) Order, 1982 (S.I. No. 37 of 1982), the duty of excise on beer imposed by paragraph 7 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the rate of £146.047 for, in the case of all beer brewed within the State, every 36 gallons of worts of a specific gravity of 1,055 degrees, and, in the case of all imported beer, every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees, in lieu of the rate specified in paragraph 4 (1) of the Imposition of Duties (No. 263) (Excise Duties) (No. 2) Order, 1983 (S.I. No. 42 of 1983).
(2) Subject to paragraph 5 of the Imposition of Duties (No. 267) (Beer) (No. 2) Order, 1983 (S.I. No. 398 of 1983), the drawback on beer provided for in paragraph 7 (3) of the Order of 1975 shall, as respects beer on which it is shown to the satisfaction of the Revenue Commissioners that duty at the rate specified in subsection (1) has been paid, be calculated, according to the original specific gravity of the beer, at the rate of £146.047 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.
(3) Where it is shown to the satisfaction of the Revenue Commissioners that beer in respect of which the duty of excise imposed by paragraph 7 (1) of the Order of 1975 has been paid has been used, on or after the 1st day of March, 1984, by any person as an ingredient in the production or manufacture of a beverage (other than beer) containing not more than 1.2% of alcohol by volume, they may, subject to compliance with such conditions as they may think fit to impose, repay to that person the duty of excise paid on the quantity of beer so used.
Tobacco products.
70.—(1) In this section and in the Third Schedule “cigarettes”, “cigars”, “cavendish or negrohead”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979).
(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977, shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the several rates specified in the Third Schedule in lieu of the several rates specified in the Schedule to the Imposition of Duties (No. 266) (Tobacco Products) Order, 1983 (S.I. No. 213 of 1983).
(3) The duty of excise referred to in subsection (2) shall not be charged or levied on products which contain no tobacco and which are commonly known as herbal cigarettes or herbal smoking mixtures.
Wine and made wine.
71.—(1) In this section and in the Fourth Schedule—
“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;
“the Order of 1983” means the Imposition of Duties (No. 263) (Excise Duties) (No. 2) Order, 1983 (S.I. No. 42 of 1983);
“% vol” means alcoholic strength by volume.
(2) The duty of excise on wine imposed by paragraph 5 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the several rates specified in Part I of the Fourth Schedule in lieu of the several rates specified in the Second Schedule to the Order of 1983.
(3) Paragraph 5 of the Order of 1975 shall be amended, as on and from the 1st day of March, 1984, by the insertion of the following subparagraph after subparagraph (2):
“(2A) The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by subparagraph (2) of this paragraph to be deferred to a day not later than—
(a) in case the duty is charged on a day in the month of December in any year not later than the twentieth day of that month, the last day of that month in that year, or
(b) in any other case, the fifteenth day of the month succeeding the month in which the duty is charged:
Provided, however, that no deferment of payment of duty as provided for in this subparagraph shall be allowed in any case where the duty is charged on or after the twenty-first day in the month of December in any year.”.
(4) The duty of excise on made wine imposed by paragraph 6 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the several rates specified in Part II of the Fourth Schedule in lieu of the several rates specified in the Third Schedule to the Order of 1983.
Cider and perry.
72.—(1) In the Fifth Schedule—
“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;
“% vol” means alcoholic strength by volume.
(2) The duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the several rates specified in the Fifth Schedule in lieu of the several rates specified in the Fourth Schedule to the Imposition of Duties (No. 259) (Excise Duties) Order, 1982 (S.I. No. 48 of 1982).
Hydrocarbons.
73.—(1) In this section—
“the Order of 1983” means the Imposition of Duties (No. 264) (Hydrocarbons) Order, 1983 (S.I. No. 85 of 1983);
“aviation gasoline” means mineral hydrocarbon light oil within the meaning of paragraph 11 (15) of the Order of 1975 which—
(a) is specially manufactured as fuel for aircraft, and
(b) is not normally used in motor vehicles, and
(c) is delivered for use solely as fuel for aircraft.
(2) Subject to subsection (3), the duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the rate of £23.78 per hectolitre in lieu of the rate specified in paragraph 4 (1) of the Order of 1983.
(3) As on and from the 1st day of June, 1984, the duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975, insofar as it is chargeable on aviation gasoline, shall be charged, levied and paid at one-half of the rate which, but for this subsection, would be chargeable.
(4) (a) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of subsection (3).
(b) In particular, but without prejudice to the generality of paragraph (a), regulations under this subsection may—
(i) govern the sale, delivery, storage and use of aviation gasoline,
(ii) require that aviation gasoline shall be deposited in a bonded warehouse prior to its delivery for home use,
(iii) prohibit the use of aviation gasoline otherwise than as a fuel for aircraft,
(iv) prohibit the taking of aviation gasoline into a fuel tank other than the fuel tank of an aircraft,
(v) provide that aviation gasoline shall not be mixed with any other substance, save with the permission of the Revenue Commissioners,
(vi) require a manufacturer of, or a person who imports or deals in or uses, aviation gasoline to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the manufacture, importation, purchase, receipt, storage, sale or use of aviation gasoline as may be specified and to keep for a specified period any other books or documents relating to any of the matters aforesaid and to allow an officer of Customs and Excise to inspect and take copies of such accounts and records and of any other books or documents kept by him relating to any of the matters aforesaid,
(vii) require a manufacturer of, or a person who imports or deals in or uses, aviation gasoline to furnish, at such times and in such form as may be specified, such information and returns in relation to such matters as may be specified.
(c) Any person who contravenes or fails to comply with a regulation under this subsection shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000 and any aviation gasoline in respect of which the offence was committed, and any substance mixed therewith, shall be liable to forfeiture, and, in the case of an offence involving a motor vehicle, the vehicle shall be liable to forfeiture.
(5) (a) For the purposes of the provisions of subsection (3) and regulations under subsection (4), an officer of Customs and Excise may, at all reasonable times, enter premises in which aviation gasoline is, or is reasonably believed by the officer to be kept or stored and may there make such search and investigation and take such samples of aviation gasoline, or any substance reasonably believed by the officer to be or to contain aviation gasoline, as the officer shall think proper, and may inspect and take copies of or extracts from any books or other documents there found reasonably believed by the officer to relate to any dealing in aviation gasoline.
(b) Any person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any power conferred on him by this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.
(6) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the rate of £17.21 per hectolitre in lieu of the rate specified in paragraph 4 (2) of the Order of 1983.
(7) As on and from the 26th day of January, 1984, the rate of any repayment allowed under paragraph 12 (11) of the Order of 1975 in respect of hydrocarbon oil on which such repayment is allowable shall be the amount of excise duty paid less an amount calculated at the rate of £1.79 per hectolitre.
(8) Subject to the provisions of the Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order, 1983 (S.I. No. 126 of 1983), the amount of the rebate allowed under paragraph 12 (3) of the Order of 1975 shall, in respect of fuel oil within the meaning of paragraph 3 of the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981 (S.I. No. 404 of 1981), which is intended for use for a purpose other than the generation of electricity for sale and is imported or delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse on or after the 26th day of January, 1984, be the amount of excise duty chargeable less an amount calculated at the rate of £0.76 per hectolitre.
(9) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976, shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the rate of £0.767 per gallon in lieu of the rate specified in paragraph 4 (4) of the Order of 1983.
Foreign travel.
74.—(1) (a) Section 65 (5) of the Finance Act, 1982, shall be amended, as on and from the 1st day of April, 1984, by the insertion of the following paragraphs after paragraph (d):
“(dd) relating to a person under the age of 18 years who is travelling as a member of a group of at least 10 such persons on a journey organised for educational purposes by a primary school or a post primary school or by a voluntary non profit-making organisation established for the purpose of promoting the educational advancement or welfare of young persons, or
(ddd) relating to a mentally handicapped person travelling as a member of a group of at least 5 such persons on a journey organised by an organisation established for the purpose of promoting the welfare of mentally handicapped persons, or”.
(b) Any duty of excise paid in respect of a passenger ticket issued on or after the 1st day of April, 1984, and to which paragraph (ddd) (inserted by this subsection) of section 65 (5) of the Finance Act, 1982, applies may be repaid.
(2) Where a passenger ticket within the meaning of section 65 of the Finance Act, 1982, is received in the State on or after the 26th day of January, 1984, by the person to whose carriage it relates or by another person on his behalf, the ticket shall, notwithstanding that it was sent or brought to the State from outside the State, be deemed, for the purposes of the said section 65, to have been issued in the State and to have been so issued on the date on which it was sent or brought to the State.
Provisions relating to excise duties on motor vehicles, televisions and gramophone records.
75.—(1) In this section—
“the Order of 1979” means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979);
“dutiable goods” has the same meaning as it has in the Order of 1979.
(2) (a) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of the Order of 1979.
(b) In particular, but without prejudice to the generality of paragraph (a), regulations under this subsection may—
(i) prescribe the method of charging, securing and collecting the duties imposed by paragraphs 4 and 5 of the Order of 1979,
(ii) govern the importation, manufacture, storage, warehousing and exportation of dutiable goods and articles and materials for use in the manufacture thereof,
(iii) require a person liable to pay either of the duties imposed by paragraphs 4 and 5 of the Order of 1979 to keep in a specified manner, and to preserve for a specified period, such records and accounts relating to the importation, receipt, manufacture, sale and delivery of dutiable goods, or articles and materials for use in the manufacture thereof, as may be specified and to allow an officer of Customs and Excise to inspect and take copies of or extracts from such records and accounts and any other books and documents kept by him relating to any of the matters aforesaid,
(iv) require a manufacturer of dutiable goods to make proper entry with the proper officer of Customs and Excise of all premises intended to be used by him in the carrying on of his business as such manufacturer and provide for the method of such entry with the said officer,
(v) provide for the approval by the Revenue Commissioners of premises to be used by a manufacturer of dutiable goods for the receipt, storage, manufacture, or delivery of such goods or articles or materials for use in the manufacture thereof and for the compliance, as respects the premises, by the said manufacturer with such conditions as may be specified in writing by an officer of the Revenue Commissioners,
(vi) require a person liable to pay either of the duties imposed by paragraphs 4 and 5 of the Order of 1979 to furnish at such times and in such form as may be specified such information and returns as may be specified in relation to such matters as may be specified,
(vii) make provision for the issue of certificates, in such form as may be specified, in relation to motor vehicles liable to the duty imposed by paragraph 4 of the Order of 1979.
(3) An officer of Customs and Excise may, at all reasonable times, enter premises on which the manufacture of dutiable goods is reasonably believed by the officer to be carried on or on which dutiable goods, or books or other documents relating to the manufacture or storage of such goods, are reasonably believed by such officer to be stored or kept and may there make such search and investigation as the officer shall think proper and may inspect and take copies of or extracts from any books or other documents there found reasonably believed by the officer to relate to the manufacture of dutiable goods.
(4) Section 3 of the Excise Act, 1848, shall apply in relation to the duties imposed by paragraphs 4 and 5 of the Order of 1979 with the modification that “three years” shall be substituted for “six calendar months”.
(5) Where a motor vehicle liable to the duty imposed by paragraph 4 of the Order of 1979 is imported into the State, or is delivered within the meaning of that Order, an officer of Customs and Excise may, at any time within three years after such importation or delivery, as the case may be, require any person to whom that vehicle has been sold or otherwise disposed of (as the case may be) to do either or both of the following things, that is to say:
(a) to furnish to such officer, within such time and in such form and manner as is specified by such officer, all such information in relation to such vehicle as is reasonably required by such officer and is in the possession or procurement of such person;
(b) within such time as is specified by such officer, to produce to such officer and permit him to inspect and take copies of or extracts from all such books and documents relating to such vehicle as are reasonably required by such officer and are in the possession, custody or procurement of such person.
(6) Any person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any power conferred on him by this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.
(7) A person who contravenes or fails to comply with any of the provisions of the Order of 1979 or of regulations under subsection (2), or who fails or refuses to do anything which he is required under subsection (5) by an officer of Customs and Excise to do, shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000, and any goods in respect of which the offence was committed shall be liable to forfeiture.
(8) (a) Paragraph 21 of the Order of 1979 is hereby revoked.
(b) Paragraph 24 (1) of the Order of 1979 is hereby amended by the deletion of “and paragraph 21 of this Order”.
(c) The reference to subparagraph (2) of paragraph 21 of the Order of 1979 in paragraphs 4, 5 and 7 of that Order shall be construed as a reference to subsection (2) and the reference to the said paragraph 21 in paragraph 24 (2) of that Order shall be construed as a reference to subsection (4).
(9) (a) In this subsection “continuous seat” includes two or more separate seats which are divided by such means as to allow such seats to be used as one continuous seat.
(b) For the purposes of the duty of excise on motor vehicles imposed by paragraph 4 of the Order of 1979, a motor vehicle shall not be deemed to be designed, constructed or adapted for the carriage of more than sixteen persons (inclusive of the driver) unless it has seating accommodation, calculated as follows, for more than sixteen persons:
(i) each separate seat which is fitted as a permanent fixture to the vehicle and on which a person could be seated, allowing a width of sixteen inches measured lengthwise on the front of the seat for such person, shall be reckoned as accommodating one person;
(ii) each continuous seat fitted as a permanent fixture to the vehicle shall be reckoned as accommodating the number of persons who could be seated on such seat, allowing a width of sixteen inches measured lengthwise on the front of each such seat for each person.
(c) Where the total seating accommodation of a vehicle calculated under this subsection consists of a whole number and a fraction, the fraction shall be disregarded.
Provisions in relation to betting duty.
76.—(1) In this section—
“authorised racecourse” has the same meaning as it has in the Racing Board and Racecourses Act, 1945;
“duty” means, save where the context otherwise requires, the excise duty on bets imposed by section 24 of the Finance Act, 1926;
“greyhound race track” and “authorised coursing meeting” have the same meanings as they have in the Greyhound Industry Act, 1958;
“licensed bookmaker”, “premises”, “registered premises” and “registered proprietor” have the same meanings as they have in the Betting Act, 1931;
“register” means the register of bookmaking offices kept by the Revenue Commissioners under the Betting Act, 1931;
“return” includes Official Betting Sheet within the meaning of the Betting Duty (Official Sheets) Regulations, 1934 (S.R. &.O., No. 114 of 1934).
(2) Where, in respect of any registered premises, arrears of duty are due and owing or any return which is required by regulations made by the Revenue Commissioners to be furnished in respect of the premises is not furnished within such period as is for the time being specified for that purpose, the Revenue Commissioners may cause a notice in writing to be sent to the registered proprietor of the said premises stating that, if the said arrears are not paid or the said returns are not furnished within seven days from the date on which the said notice is sent, the premises shall be removed from the register under subsection (4).
(3) Any notice under subsection (2) shall be in such form as the Revenue Commissioners may prescribe and shall be sent by registered post to the registered proprietor as aforesaid at the registered premises to which it relates.
(4) If the arrears or the returns referred to in subsection (2) are not paid or furnished, as the case may be, within the period specified in a notice sent under that subsection, the Revenue Commissioners shall, notwithstanding the provisions of section 12 of the Betting Act, 1931, remove from the register the registered premises to which the notice relates.
(5) Whenever any premises are removed from the register under subsection (4), the person who was the registered proprietor of such premises immediately before such removal shall, on demand in writing delivered at or sent by post to such premises, deliver or send to the Revenue Commissioners the latest certificate of registration of such premises issued under section 12 of the Betting Act, 1931, or the latest certificate of renewal of registration of such premises issued under the said section 12 or subsection (7), and a person who fails so to deliver or send such certificate within seven days after such demand shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £100.
(6) (a) Whenever any premises are removed from the register under subsection (4) and the registration of the premises is not renewed under subsection (7) or under the Betting Act, 1931, an officer of Customs and Excise may enter the premises at any time if the business of bookmaking is being, or is suspected by such officer to be, carried on therein and may there search for and demand the production of any books, accounts, betting slips, betting dockets or any other documents relating or believed by such officer to relate to the business of bookmaking and any such books or other documents relating to the business of bookmaking shall be liable to forfeiture and may be seized and removed from the premises by the said officer.
(b) Section 31 (2) of the Finance Act, 1929, shall not apply to the removal of documents from premises under paragraph (a).
(c) Every person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any right or power conferred on such officer by this subsection or refuses without lawful and sufficient excuse to produce any books or other documents which he is required by such officer under this subsection to produce shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.
(7) (a) Subject to paragraph (b), where—
(i) all arrears of duty which are due and owing in respect of any premises which were removed from the register under subsection (4) are paid, and
(ii) all returns required by regulations made by the Revenue Commissioners to be furnished in respect of the premises are furnished,
the Revenue Commissioners shall, not later than seven days after the date on which the said arrears are paid and the said returns are furnished, renew the registration of the premises in the register and shall issue to the person who was the registered proprietor of the premises immediately before the premises were removed from the register a certificate in the prescribed form of such renewal of registration.
(b) The registration of premises shall not be renewed under paragraph (a)—
(i) on any date later than the 30th day of November next after the date on which the premises were last removed from the register under subsection (4), or
(ii) if any of the circumstances by reference to which premises would be removed from the register under section 17 of the Betting Act, 1931, obtain in respect of the said premises at the time at which such renewal would otherwise be granted under paragraph (a).
(c) The duty of excise imposed by section 18 of the Finance Act, 1931, on the registration and on the renewal of the registration of any premises in which the business of bookmaking is carried on shall not be charged on the renewal of the registration of premises in the register under this subsection and, notwithstanding section 12 (3) of the Betting Act, 1931, the said renewal shall commence and take effect from the date on which the certificate of such renewal is issued by the Revenue Commissioners under paragraph (a).
(8) (a) A person shall not, in the course of carrying on business as a bookmaker or acting as a bookmaker, accept a bet in any premises which are not for the time being registered in the register.
(b) A person who accepts a bet in contravention of this subsection shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000.
(c) This subsection shall not apply to a licensed bookmaker who is lawfully carrying on the business of a bookmaker at, or in the precincts of, an authorised racecourse, a greyhound race track or an authorised coursing meeting in accordance with the Racing Board and Racecourses Act, 1945, or the Greyhound Industry Act, 1958.
(9) Any person employed by the registered proprietor of registered premises as a clerk or assistant in those premises or any other person acting for or on behalf of the said proprietor who makes any entry on any slip or other document by means of which a bet is made, knowing that the said entry is false, or who substitutes for any such slip or document another document which is false, or who makes any entry in any book or document kept for the purpose of recording particulars of bets in the said premises knowing that the said entry is false, or who is otherwise knowingly concerned in the fraudulent evasion or attempt at evasion of duty shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000.
Amendment of section 11 (grounds for refusal of certificate of suitability of premises) of Betting Act, 1931.
77.—Section 11 (1) of the Betting Act, 1931, shall be amended by the insertion of the following paragraph after paragraph (m):
“(mm) that—
(i) the premises are so constructed or so subdivided, or of such size, as to prevent or hinder the proper performance of any surveys, inspections or investigations that may be required to be carried out by an officer of Customs and Excise in the said premises for purposes connected with any duty for the time being payable on or in respect of bets, or
(ii) at the time of the application for the certificate, any returns that were required by regulations made by the Revenue Commissioners to be furnished by the applicant in respect of the premises for purposes connected with any such duty as aforesaid had not been so furnished, or
(iii) at the time of the application for the certificate, arrears of any such duty as aforesaid are due and owing by any person in respect of the premises, or
(iv) such security as is required by the Revenue Commissioners for the payment of any such duty as aforesaid payable by the applicant has not been furnished by him,
and that the Revenue Commissioners have so notified the Superintendent of the Garda Síochána for the district in which the premises are situate;”.
Restriction of Probation of Offenders Act, 1907.
78.—Section 1 of the Probation of Offenders Act, 1907, shall not apply in relation to offences under the statutes which relate to the duties of excise and to the management of those duties.
Amendment of section 29 (temporary importation of motor vehicles) of Finance Act, 1963.
79.—Subsection (2) of section 29 of the Finance Act, 1963, is hereby amended by the substitution of “£1,000” for “one hundred pounds” and the said subsection (2), as so amended, is set out in the Table to this section.
TABLE
(2) Where a person contravenes, whether by act or omission, a condition under a regulation under this section, such person, without prejudice to any other penalty to which he may be liable, shall be guilty of an offence under the Customs Acts and shall be liable on summary conviction thereof to a penalty of £1,000; and the motor vehicle shall be liable to forfeiture and the offender may either be detained or proceeded against by summons.
Excise duties on mechanically propelled vehicles.
80.—(1) Subject to subsections (2) and (3), the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), shall, as respects licences under section 1 thereof taken out for periods beginning on or after the 1st day of March, 1984, be amended by the substitution in Part I of the Schedule thereto (as amended by section 73 of the Finance Act, 1983) of the following subparagraph for subparagraph (d) of paragraph 6:
“(d) other vehicles to which this paragraph applies—
not exceeding 8 horse-power | £8 for each unit or part of a unit of horse-power |
exceeding 8 horse-power and not exceeding 12 horse-power | £10 for each unit or part of a unit of horse-power |
exceeding 12 horse-power and not exceeding 16 horse-power | £12 for each unit or part of a unit of horse-power |
exceeding 16 horse-power and not exceeding 20 horse-power | £14 for each unit or part of a unit of horse-power |
exceeding 20 horse-power | £15 for each unit or part of a unit of horse-power |
electrically propelled | £54”. |
(2) Subsection (1) shall not have effect in relation to any vehicle—
(i) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961, and for no other purpose, or
(ii) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961, or for purposes incidental to such user and for no other purpose.
(3) Subsection (1) shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 (S.I. No. 68 of 1968), as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (S.I. No. 5 of 1975).
Amendment of section 3 of Finance (Excise Duties) (Vehicles) (Amendment) Act, 1960.
81.—Section 3 (7) of the Finance (Excise Duties) (Vehicles) (Amendment) Act, 1960, is hereby amended by the substitution of “£350” for “fifty pounds”.
Amendment of section 23 (payment of licence duty by cheque) of Finance Act, 1936.
82.—Section 23 of the Finance Act, 1936, is hereby amended by the substitution of “£500” for “fifty pounds” in paragraph (c).
Confirmation of Orders.
83.—The Orders mentioned in the Table to this section are hereby confirmed.
TABLE
S.I. No. 12 of 1983 | Imposition of Duties (No. 262) (Beer) Order, 1983 |
S.I. No. 126 of 1983 | Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order, 1983 |
S.I. No. 213 of 1983 | Imposition of Duties (No. 266) (Tobacco Products) Order, 1983 |
S.I. No. 398 of 1983 | Imposition of Duties (No. 267) (Beer) (No. 2) Order, 1983 |
PART III
Value-Added Tax
Interpretation (Part III).
84.—In this Part—
“the Act of 1976” means the Finance Act, 1976;
“the Act of 1983” means the Finance Act, 1983;
“the Principal Act” means the Value-Added Tax Act, 1972.
Amendment of section 1 (interpretation) of Principal Act.
85.—Section 1 of the Principal Act is hereby amended—
(a) by the insertion in subsection (1) after the definition of “business” of the following definition:
“clothing' does not include footwear;”,
and
(b) by the insertion in the said subsection (1) after the definition of “flat-rate farmer” of the following definition:
“‘footwear’ includes shoes, boots, slippers and the like but does not include stockings, under-stockings, socks, ankle-socks or similar articles or footwear without soles or footwear which is or incorporates skating or swimming equipment;”.
Amendment of section 8 (accountable persons) of Principal Act.
86.—Section 8 of the Principal Act is hereby amended—
(a) in subsection (1) (inserted by the Finance Act, 1978) by the insertion after “in the course” of “or furtherance”,
(b) in subsection (3) (inserted by the Finance Act, 1978)—
(i) in subparagraph (c) (ii) (inserted by the Finance (No. 2) Act, 1981), by the insertion after “taxable goods” of “(not being goods chargeable at either of the rates specified in paragraphs (a) and (c) of subsection (1) of section 11 which were produced or manufactured by him wholly or mainly from materials chargeable at the rate specified in paragraph (b) of that subsection)”, and
(ii) by the substitution of the following paragraph for paragraph (e) (inserted by the Finance (No. 2) Act, 1981):
“(e) a person, other than a person to whom paragraph (a), (b) or (c) applies, for whose supply of taxable goods and services the total consideration has not exceeded and is not likely to exceed £12,000 in any continuous period of twelve months:
Provided that, where in the case of two or more persons one of whom exercises control over one or more of the other persons, supplies of goods of the same class or of services of the same nature are made by two or more of those persons, the total of the consideration relating to the said supplies shall, for the purposes of the application of paragraphs (c) and (e) in relation to each of the persons aforesaid who made the said supplies be treated as if all of the supplies in question had been made by each of the last-mentioned persons.”,
and
(c) by the insertion after subsection (3A) (inserted by the Finance Act, 1982) of the following subsection:
“(3B) In this section ‘control’, in relation to a body corporate, means the power of a person to secure, by means of the holding of shares or the possession of voting power in or in relation to that or any other body corporate, or by virtue of any powers conferred by the articles of association or other document regulating that or any other body corporate, that the affairs of the first-mentioned body corporate are con ducted in accordance with the wishes of that person, and, in relation to a partnership, means the right to a share of more than one-half of the assets, or of more than one-half of the income, of the partnership.”.
Amendment of section 11 (rates of tax) of Principal Act.
87.—Section 11 of the Principal Act is hereby amended—
(a) in subsection (1) (inserted by the Value-Added Tax (Amendment) Act, 1978)—
(i) by the insertion after paragraph (aa) (inserted by the Act of 1983) of the following paragraph:
“(aaa) 8 per cent of the amount on which tax is chargeable in relation to the supply of goods of a kind specified in the Seventh Schedule,”,
and
(ii) by the insertion in paragraph (c) (inserted by the Finance Act, 1980) after “(aa)” of “, (aaa)”,
(b) in subsection (7) (inserted by the Act of 1976), by the insertion in paragraph (e) (i) after “subsection (1) (aa)” of “, subsection (1) (aaa)”, and
(c) in subsection (8), by the substitution in paragraph (a) (inserted by the Finance Act, 1973) of “Second, Third, Sixth or Seventh” for “Second, Third or Sixth”.
Amendment of section 15 (charge of tax on imported goods) of Principal Act.
88.—Section 15 of the Principal Act is hereby amended by the insertion after paragraph (aa) (inserted by the Act of 1983) of subsection (1) of the following paragraph:
“(aaa) on goods of a kind specified in the Seventh Schedule at the percentage specified in section 11 (1) (aaa) of the value of the goods, and”.
Amendment of section 18 (inspection and removal of records) of Principal Act.
89.—Section 18 of the Principal Act is hereby amended—
(a) by the substitution of the following subsection for subsection (1):
“(1) (a) For the purposes of this Act and regulations, an authorised officer may at all reasonable times enter any premises or place where he has reason to believe that business is carried on or anything is done in connection with business and—
(i) may require the person carrying on the business, or any person on those premises or in that place who is employed by the person carrying on the business or who is associated with him in the carrying on of the business, to produce any books, records, accounts or other documents relating to the business or to any other business which he has reason to believe may be, or have been, connected with the said business or have, or have had, trading relations with the said business,
(ii) may, if he has reason to believe that any of the books, records, accounts or other documents, which he has required to be produced to him under the provisions of this subsection have not been so produced, search in those premises or that place for those books, records, accounts or other documents,
(iii) may, in the case of any such books, records, accounts or other documents produced to or found by him, take copies of or extracts from them and remove and retain them for such period as may be reasonable for their further examination or for the purposes of any proceedings for the recovery of a penalty in relation to tax,
(iv) may, if he has reason to believe that goods connected with taxable supplies or importations are held on those premises or in that place and that particulars of such goods have not been kept and retained, as required by this Act or by regulations, in the books, records, accounts or other documents of the business or of any other business similarly required to keep and retain particulars of those goods, search those premises or that place for the said goods and, on their discovery, examine and take particulars of them,
(v) may require the person carrying on the business, or any person on those premises or in that place, who is employed by the person carrying on the business or who is associated with him in the carrying on of the business, to give the authorised officer all reasonable assistance.
(b) Nothing in this subsection shall be construed as requiring any person carrying on a profession, or any person employed by any person carrying on a profession, to produce to an authorised officer any documents relating to a client, other than such documents as are material to the tax affairs of the person carrying on the profession, and, in particular, he shall not be required to disclose any information or professional advice of a confidential nature given to a client.”,
and
(b) by the deletion of subsection (2).
Amendment of section 26 (penalties generally) of Principal Act.
90.—Section 26 of the Principal Act is hereby amended, as respects non-compliance occurring on or after the date of passing of this Act—
(a) in subsection (1), by the deletion of “18 (2)”, and
(b) in subsection (3A), by the substitution of “subsection (3) of section 18 or with a requirement of an authorised officer under that section” for “section 18 (3)”.
Amendment of section 32 (regulations) of Principal Act.
91.—Section 32 of the Principal Act is hereby amended—
(a) by the insertion in subsection (1) after paragraph (v) of the following paragraph:
“(w) the determination of average build for the purposes of paragraph (xvii) of the Second Schedule;”, and
(b) by the insertion in subsection (2A) after “section 15” of “or in relation to the matter specified in subsection (1) (w)”.
Amendment of Second Schedule to Principal Act.
92.—The Second Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended—
(a) by the substitution for paragraph (xvii) of the following paragraph:
“(xvii) articles of children's personal clothing of sizes which do not exceed the sizes of those articles appropriate to children of average build of 10 years of age (a child whose age is 10 years or 10 years and a fraction of a year being taken for the purposes of this paragraph to be a child of 10 years of age), but excluding—
(a) articles of clothing made wholly or partly of fur skin other than garments merely trimmed with fur skin, unless the trimming has an area greater than one-fifth of the area of the outside material, and
(b) articles of clothing which are not described, labelled, marked or marketed on the basis of age or size;”,
and
(b) by the substitution for paragraph (xviii) of the following paragraphs:
“(xviii) sanitary towels and sanitary tampons;
(xviiia) footwear;”.
Amendment of Third Schedule to Principal Act.
93.—The Third Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended—
(a) in Part I—
(i) by the deletion in paragraph (x) (b) of “concrete,”, and
(ii) by the insertion in paragraph (xxviii) after “Second” of “, Sixth or Seventh”,
and
(b) in Part II, by the substitution of the following paragraph for paragraph (viii):
“(viii) the hiring of goods specified in paragraphs (xvii) and (xviii) of the Second Schedule and paragraph (i) of the Seventh Schedule.”.
Amendment of Sixth Schedule to Principal Act.
94.—The Sixth Schedule (inserted by the Act of 1983) to the Principal Act is hereby amended—
(a) by the insertion after paragraph (ii) of the following paragraph:
“(iia) concrete ready to pour;”,
and
(b) by the insertion after paragraph (iii) of the following paragraph:
“(iiia) promotion of or admission to live theatrical or musical performances, including circuses, but not including—
(a) dances to which section 11 (7) relates, or
(b) performances in conjunction with which facilities are available for the consumption of food or drink during all or part of the performance by persons attending the performance;”.
Insertion of Seventh Schedule in Principal Act.
95.—The Principal Act is hereby amended by the insertion after the Sixth Schedule (inserted by the Act of 1983) of the following Schedule:
“SEVENTH SCHEDULE
Goods Chargeable at the Rate Specified in Section 11 (1) (aaa)
(i) Articles of personal clothing and textile handkerchiefs, excluding—
(a) articles of clothing made wholly or partly of fur skin, other than garments merely trimmed with fur skin unless the trimming has an area greater than one-fifth of the area of the outside material, and
(b) articles of personal clothing of a kind specified in paragraphs (xvii) and (xviii) of the Second Schedule;
(ii) (a) fabrics, yarn, thread and leather, of a kind normally used in the manufacture of clothing, including elastics, tapes and padding materials in the form supplied for the manufacture of clothing, and
(b) yarn of a kind normally used in the manufacture of clothing fabrics.”.
Rate of tax in relation to short-term hiring of certain goods.
96.—Notwithstanding the provisions of section 11 of the Principal Act, the rate of value-added tax chargeable on the following services shall be 18 per cent. of the amount in respect of which tax is chargeable in relation to those services:
(a) the service specified in paragraph (ii) of Part II of the Third Schedule to the Principal Act, and
(b) the service consisting of the hiring to a person, under an agreement of the kind specified in the said paragraph (ii) of a tent or of a vehicle designed and constructed, or adapted, for the conveyance of persons by road.
PART IV
Stamp Duties
Levy on banks.
97.—(1) In this section—
“assessable amount” means the amount arrived at by dividing the specified amount by three and deducting £10,000,000 from the quotient;
“bank” means a person who, on the 1st day of September, 1983, was the holder of a licence granted under section 9 of the Central Bank Act, 1971;
“returns”, in relation to a bank, means the returns, entitled “MONTHLY RETURN OF ALL LICENSED BANKS: RESIDENT BRANCHES”, furnished to the Central Bank of Ireland by the bank in respect of the assets and liabilities of the bank as on the 30th day of September, 1983, the 19th day of October, 1983, and the 16th day of November, 1983;
“specified amount” in relation to a bank, means the amount obtained by deducting the aggregate of the sums shown in respect of Item 302.2 in supplement 1 of the returns of the bank from the aggregate of all sums shown in respect of Items 107 and 108 as liabilities of the bank in such returns.
(2) A bank shall, not later than the 12th day of September, 1984, deliver to the Revenue Commissioners a statement in writing showing the assessable amount for that bank, the specified amount for that bank and the sums referred to in the definition of “specified amount” in subsection (1) by reference to which that specified amount was calculated.
(3) There shall be charged on every statement delivered pursuant to subsection (2) a stamp duty of an amount equal to the sum of the following:
(a) 0.2 per cent. of that part of the assessable amount shown therein that does not exceed £100,000,000 and
(b) 0.344 per cent. of that part of the assessable amount shown therein that exceeds £100,000,000:
Provided that in the case where the assessable amount shown in the statement does not exceed £100,000,000 stamp duty of an amount equal to 0.2 per cent. of the assessable amount shown therein shall be charged.
(4) The duty charged by subsection (3) upon a statement delivered by a bank pursuant to subsection (2) shall be paid by the bank upon delivery of the statement.
(5) There shall be furnished to the Revenue Commissioners by a bank such particulars as the Revenue Commissioners may deem necessary in relation to any statement required by this section to be delivered by the bank.
(6) In the case of failure by a bank to deliver any statement required by subsection (2) within the time provided for in that subsection or of failure to pay the duty chargeable on any such statement on the delivery thereof, the bank shall, from the date of the passing of this Act until the day on which the duty is paid, be liable to pay, by way of penalty, in addition to the duty, interest thereon at the rate of 15 per cent. per annum and also from the 12th day of September, 1984, by way of further penalty, a sum equal to 1 per cent. of the duty for each day the duty remains unpaid and each penalty shall be recoverable in the same manner as if the penalty were part of the duty.
(7) The delivery of any statement required by subsection (2) may be enforced by the Revenue Commissioners under section 47 of the Succession Duty Act, 1853, in all respects as if such statement were such account as is mentioned in that section and the failure to deliver such statement were such default as is mentioned in that section.
(8) The stamp duty charged by this section shall not be allowed as a deduction for the purposes of the computation of any tax or duty under the care and management of the Revenue Commissioners payable by the bank.
Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982.
98.—Section 92 of the Finance Act, 1982, is hereby amended by the insertion after subsection (7) of the following subsection:
“(8) (a) In this subsection—
‘life insurance amount’ means so much of an assessable amount as consists of relevant premiums received on or after the 1st day of July 1984, in respect of business in classes I, II, III, IV, V, VI, VIII, and IX of the Annex to First Council Directive 79/267/EEC of 5 March 1979 (OJ No. L 63,13/3/1979);
‘relevant premium’ means—
(i) in the case of a contract of insurance made on or after the 1st day of July, 1983, a premium or part of a premium received in pursuance of the contract in the period of twelve months from the date on which the first payment of the premium or part of the premium is made, and
(ii) in the case where a premium under a contract of insurance, whensoever made, is increased, the amount by which the premium is increased and which is received in the period of twelve months from the date on which the first payment of the increased amount or part of the increased amount is made.
(b) An insurer shall, within 30 days from the end of the quarter ending on the 30th day of September, 1984, and within 30 days from the end of each quarter thereafter, deliver to the Revenue Commissioners a statement in writing showing the life insurance amount for that insurer for that quarter.
(c) There shall be charged on every statement delivered in pursuance of paragraph (b) of this subsection a stamp duty of an amount equal to one and two-thirds per cent. of the life insurance amount shown therein.
(d) Subsections (4), (5), (6) and (7) of this section shall apply to any statement required by paragraph (b) of this subsection to be delivered by an insurer in all respects as if such statement were a statement in respect of an assessable amount.
(e) In relation to the quarter ending on the 30th day of September, 1984, and each subsequent quarter, any premiums received by an insurer in respect of business in the classes referred to in the definition of ‘life insurance amount’ shall not be included in the assessable amount for the purposes of subsections (2) and (3) of this section.”.
Amendment of section 93 (exemption of certain instruments from stamp duty) of Finance Act, 1982.
99.—Subsection (5) of section 93 of the Finance Act, 1982, is hereby amended by the substitution of “three years” for “two years”, and the said subsection (5), as so amended, is set out in the Table to this section.
TABLE
(5) This section shall have effect with respect to any instrument executed after the date of the passing of this Act and before the expiration of three years after that date.
Amendment of section 49 (exemption of certain instruments from stamp duty) of Finance Act, 1969.
100.—(1) Section 49 of the Finance Act, 1969, is hereby amended by the insertion after subsection (2A) (inserted by the Finance Act, 1981) of the following subsection:
“(2B) Notwithstanding subsections (2) and (2A) of this section, subsection (1) of this section shall have effect in relation to an instrument if, but (apart from the said subsections (2) and (2A)) only if, it is shown to the satisfaction of the Revenue Commissioners that the Minister for the Environment has certified that he is satisfied, on the basis of the information available to him at the time of so certifying, that the total floor area of the said house measured in the manner referred to in section 4 (2) (b) of the Housing (Miscellaneous Provisions) Act, 1979, does not or will not exceed the maximum total floor area standing specified in regulations under the said section 4 (2) (b) and is not or will not be less than the minimum total floor area standing so specified.”.
(2) The Imposition of Duties (No. 269) (Exemption of Certain Instruments from Stamp Duty) Order, 1984 (S.I. No. 49 of 1984), is hereby revoked.
(3) This section shall have effect with respect to instruments executed on or after the date of the passing of this Act.
Stamp duty on bills of exchange and promissory notes.
101.—(1) The Stamp Act, 1891, is hereby amended by the substitution for section 7 of the following section:
“7. Any stamp duties of an amount not exceeding 7p upon instruments which are permitted by law to be denoted by adhesive stamps not appropriated by any word or words on the face of them to any particular description of instrument shall, if denoted by adhesive stamps, be denoted by adhesive stamps issued by the Revenue Commissioners.”.
(2) Section 41 of the Finance Act, 1970, is hereby amended by the substitution of “7p” for “5p” (inserted by the Finance Act, 1982) in both places where it occurs.
(3) This section shall have effect with respect to bills of exchange and promissory notes drawn on or after the date of the passing of this Act.
Amendment of section 17 (stamp duty in respect of credit cards and charge cards) of Finance (No. 2) Act, 1981.
102.—Section 17 of the Finance (No. 2) Act, 1981, is hereby amended—
(a) in subsection (1) (c), by the substitution of “£10” for “£5”,
(b) in subsection (2), by the substitution of “£5” for “£2.50”., and
(c) in paragraph (d) (ii) (inserted by the Finance Act, 1983) of subsection (2), by the substitution of “£10” for “£5”.
Revocation of Order.
103.—The Imposition of Duties (No. 268) (Stamp Duty on Bills of Exchange, Promissory Notes, Credit Cards and Charge Cards) Order, 1984 (S.I. No. 34 of 1984), is hereby revoked.
PART V
Capital Acquisitions Tax
Chapter I
Discretionary Trusts
Interpretation (Part V).
104.—In this Part—
“the Principal Act” means the Capital Acquisitions Tax Act, 1976;
“object”, in relation to a discretionary trust, means a person for whose benefit the income or capital, or any part of the income or capital, of the trust property is applied, or may be applied;
“principal objects”, in relation to a discretionary trust, means such objects, if any, of the trust for the time being as are—
(a) the spouse of the disponer,
(b) the children of the disponer, or
(c) the children of a child of the disponer where such child predeceased the disponer.
Amendment of section 2 (interpretation) of Principal Act.
105.—Section 2 (1) of the Principal Act is hereby amended by the insertion, in the definition of “discretionary trust” after “property is held on trust” of—
“to accumulate the income or part of the income of the property, or any trust whereby, or by virtue or in consequence of which, property (other than property to which for the time being a person is beneficially entitled for an interest in possession) is held on trust”,
and the said definition, as so amended, is set out in the Table to this section.
TABLE
“discretionary trust” means any trust whereby, or by virtue or in consequence of which, property is held on trust to accumulate the income or part of the income of the property, or any trust whereby, or by virtue or in consequence of which, property (other than property to which for the time being a person is beneficially entitled for an interest in possession) is held on trust to apply, or with a power to apply, the income or capital or part of the income or capital of the property for the benefit of any person or persons or of any one or more of a number or of a class of persons whether at the discretion of trustees or any other person and notwithstanding that there may be a power to accumulate all or any part of the income;
Acquisitions by discretionary trusts.
106.—(1) Where, on or after the 25th day of January, 1984, under or in consequence of any disposition, property becomes subject to a discretionary trust (which expression has in this Part the meaning assigned to it by the Principal Act as amended by section 105) otherwise than for full consideration in money or money's worth paid by the trustees of the trust, the trust shall be deemed, on—
(a) the date on which that property becomes or became subject to the discretionary trust;
(b) the date of death of the disponer; or
(c) where there are principal objects of the trust, the date on which there ceases to be a principal object of the trust who is under the age of 25 years,
whichever date is the latest, to become or to have become beneficially entitled in possession to an absolute interest in so much, if any, of that property or of property representing that property and of accumulations of income thereof or of property representing those accumulations as remains subject to the discretionary trust on that latest date, and to take or to have taken an inheritance accordingly as if the trust, and the trustees as such for the time being of the trust, were together a person for the purposes of the Principal Act, and that latest date shall be the date of the inheritance.
(2) Property which, under or in consequence of any disposition, was subject to a discretionary trust on the 25th day of January, 1984, shall, for the purposes of subsection (1), be deemed to have become subject to the trust on that date.
(3) For the purposes of this section—
(a) an interest in expectancy shall not be property until an event happens whereby the interest ceases to be an interest in expectancy or is represented by property which is not an interest in expectancy;
(b) an interest in a policy of assurance upon human life shall not be property until, and then only to the extent that, the interest becomes an interest in possession under the provisions of section 32 of the Principal Act or is represented by property which is not an interest in expectancy.
(4) Where, apart from this subsection, property or property representing such property would be chargeable under this section with tax more than once under the same disposition, such property shall be so chargeable with tax once only, that is to say, on the earliest occasion on which such property becomes so chargeable with tax.
Application of Principal Act.
107.—In relation to a charge for tax arising by reason of the provisions of section 106—
(a) a reference in section 16 of the Principal Act to a company controlled by the successor shall be construed as including a reference to a company that is under the control of any one or more of the following, that is to say, the trustees of the discretionary trust, the living objects of the discretionary trust, the relatives of those objects, and nominees of those trustees or of those objects or of the relatives of those objects;
(b) section 21 of the Principal Act shall apply, with the modification that the valuation date of the taxable inheritance shall be—
(i) the date of the inheritance, or
(ii) the valuation date ascertained in accordance with that section,
whichever is the later, and with any other necessary modifications;
(c) a person who is a trustee of the discretionary trust concerned for the time being at the date of the inheritance or at any date subsequent thereto shall be a person primarily accountable for the payment of the tax;
(d) an object of the discretionary trust concerned to whom or for whose benefit any of the property subject to the trust is applied or appointed shall also be accountable for the payment of tax the charge in respect of which has arisen prior to the date of the application or appointment of the property to him or for his benefit, and the Principal Act shall have effect, in its application to that charge for tax, as if that object of the discretionary trust were a person referred to in section 35 (2) of the Principal Act;
(e) any person who is primarily accountable for the payment of tax by virtue of paragraph (c) shall, within three months after the valuation date or the date of the passing of this Act, whichever is the later, deliver to the Commissioners a full and true return—
(i) of every inheritance in respect of which he is so primarily accountable;
(ii) of all the property comprised in such inheritance; and
(iii) of an estimate of the market value of such property;
(f) the provisions of section 41 of the Principal Act shall have effect, in the application of the Principal Act to any such charge for tax as aforesaid arising before the date of the passing of this Act, as if the references to the valuation date in subsections (1), (2) and (3) of that section were references to the date of the passing of this Act, or to the valuation date, whichever is the later;
and
(g) section 35 (1), subsections (2), (3), (4) and (5) of section 36 and sections 40, 45 and 57 of, and the Second Schedule to, the Principal Act shall not apply.
Exemptions.
108.—Section 106 shall not apply or have effect in relation to a discretionary trust which is shown to the satisfaction of the Commissioners to have been created exclusively—
(a) for public or charitable purposes in the State or Northern Ireland;
(b) for the purposes of—
(i) any scheme for the provision of superannuation benefits on retirement established by or under any enactment or by or under an instrument made under any enactment, or
(ii) any sponsored superannuation scheme within the meaning of subsection (9) of section 235 of the Income Tax Act, 1967, or a trust scheme or part of a trust scheme approved by the Commissioners under that section or section 235A of that Act;
(c) for the purposes of a registered unit trust scheme within the meaning of the Unit Trusts Act, 1972;
(d) (i) for the benefit of one or more named individuals, and
(ii) for the reason that such individual, or all such individuals, is or are, because of age or improvidence, or of physical, mental or legal incapacity, incapable of managing his or their affairs; or
(e) for the purpose of providing for the upkeep of a house or garden referred to in section 39 of the Finance Act, 1978.
Computation of tax.
109.—The tax chargeable on the taxable value of a taxable inheritance which is charged to tax by reason of the provisions of section 106 shall be computed at the rate of three per cent. of such taxable value.
Chapter II
Revised Computation
Amendment of certain sections of Principal Act.
110.—(1) Section 36 of the Principal Act is hereby amended by the substitution of the following subsection for subsections (3) and (4):
“(3) Subsection (2) applies to a gift where—
(a) the aggregate of the taxable values of all taxable gifts taken by the donee on or after the 2nd day of June, 1982, exceeds an amount which is 80 per cent. of the threshold amount (as defined in the Second Schedule) which applies in the computation of the tax on that aggregate, or
(b) the donee is required by notice in writing by the Commissioners to deliver a return.”.
(2) Sections 9 and 53 (3) of the Principal Act shall not apply or have effect.
(3) Section 54 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (1):
“(1) Where any person takes a benefit for public or charitable purposes he shall be deemed—
(a) for the purposes of sections 5 (1) and 11 (1), to have taken that benefit beneficially, and
(b) for the purposes of the Second Schedule, to have taken a gift or an inheritance accordingly to which the class threshold of £10,000 applies.”.
(4) Section 55 of the Principal Act (as extended by the Finance Act, 1978) is hereby amended by the deletion of “from the same disponer” in subsection (2) (a).
(5) Section 57 of the Principal Act (as amended by the Finance Act, 1978) is hereby amended by the deletion of “from the same disponer” in subsection (2).
Amendment of Second Schedule to Principal Act.
111.—The Second Schedule to the Principal Act is hereby amended—
(a) in Part I, by the substitution of the following paragraphs for paragraphs 1 to 5 and 7:
“1. In this Schedule—
‘class threshold’, in relation to a taxable gift or a taxable inheritance taken on a particular day, means—
(a) £150,000, where the donee or successor is on that day the spouse, child, or minor child of a deceased child, of the disponer;
(b) £20,000, where the donee or successor is, on that day, a lineal ancestor, a lineal descendant (other than a child, or a minor child of a deceased child), a brother, a sister, or a child of a brother or of a sister, of the disponer;
(c) £10,000, where the donee or successor does not, on that day, stand to the disponer in a relationship referred to in subparagraph (a) or (b);
‘revised class threshold’, in relation to a taxable gift or a taxable inheritance included in any aggregate of taxable values under the provisions of paragraph 3, means—
(a) the class threshold that applies to that taxable gift or taxable inheritance, or
(b) the total of the taxable values of all the taxable gifts and taxable inheritances to which that class threshold applies and which are included in that aggregate,
whichever is the lesser:
Provided that where the revised class threshold so ascertained is less than the smallest of the class thresholds that apply in relation to all of the taxable gifts and taxable inheritances included in that aggregate, the revised class threshold shall be that smallest class threshold;
‘Table’ means the Table contained in Part II of this Schedule;
‘threshold amount’, in relation to the computation of tax on any aggregate of taxable values under the provisions of paragraph 3, means the greatest of the revised class thresholds that apply in relation to all of the taxable gifts and taxable inheritances included in that aggregate.
2. In the Table ‘value’ means the appropriate aggregate referred to in paragraph 3.
3. Subject to the provisions of paragraph 6, the tax chargeable on the taxable value of a taxable gift or a taxable inheritance taken by a donee or successor shall be of an amount equal to the amount by which the tax, computed at the rate or rates of tax applicable under the Table, on the aggregate of—
(a) that taxable value; and
(b) the taxable values of all taxable gifts and taxable inheritances (if any) taken previously by that donee or successor on or after the 2nd day of June, 1982,
exceeds the tax, computed at the rate or rates of tax applicable under the Table, on the aggregate of the taxable values of all taxable gifts and taxable inheritances so previously taken (if any):
Provided that the tax so chargeable on the taxable value of a taxable gift or a taxable inheritance shall not be greater than an amount equal to the tax computed at the rate or rates applicable under the Table to such part of the aggregate of the values referred to in subparagraphs (a) and (b) as is the highest part of that aggregate and is equal to that taxable value.
5. In the Table any rate of tax shown in the second column is that applicable to such portion of the value (within the meaning of paragraph 2) as is shown in the first column.
7. For the purposes of this Schedule, all gifts and inheritances taken by a donee or successor on the same day shall (except for the purposes of the determination of the threshold amount) count as one, and to ascertain the amount of tax payable on one gift or inheritance of several taken on the same day, the amount of tax computed under this Schedule as being payable on the total of the gifts and inheritances taken on that day shall be apportioned rateably, according to the taxable values of the several taxable gifts and taxable inheritances taken on that day.”.
(b) in Part II, by the substitution of the following Table for Tables I to IV:
“
TABLE
Portion of Value | Rate of tax |
Per cent. | |
The threshold amount | Nil |
The next £10,000 | 20 |
The next £40,000 | 30 |
The next £50,000 | 35 |
The next £50,000 | 40 |
The next £50,000 | 45 |
The balance | 55 |
”.
Application of Chapter II.
112.—This Chapter shall have effect in relation to gifts and inheritances taken on or after the 26th day of March, 1984.
CHAPTER III
Certificate of Discharge
Extension of section 48 (receipts and certificates) of Principal Act.
113.—Section 48 of the Principal Act is hereby amended, with respect to gifts and inheritances taken on or after the 2nd day of June, 1982, by the insertion after subsection (4) of the following subsections:
“(5) Subject to the provisions of subsection (6), where tax is chargeable on the taxable value of a taxable gift or taxable inheritance and—
(a) after the expiration of two years from the valuation date of such taxable gift or taxable inheritance, application is made to the Commissioners by any person (in this section referred to as the applicant)—
(i) who is a person accountable, but not primarily accountable, for the payment of the whole or part of the tax, or
(ii) who is the personal representative of any person referred to in subparagraph (i),
and
(b) the applicant delivers to the Commissioners a full statement of all the property comprised in the taxable gift or taxable inheritance and of such particulars as may be relevant to the assessment of the tax, together with such evidence as they require relating to such property or particulars,
the Commissioners may determine the amount of the tax that is recoverable from the applicant, and on payment of the tax so determined, the Commissioners shall give a certificate of their determination, in such form as they think fit, which shall discharge the applicant from any further claim for tax in respect of the taxable gift or taxable inheritance.
(6) A certificate by the Commissioners under subsection (5) shall not discharge the applicant in the case of fraud or failure to disclose material facts within his own knowledge and shall not affect any further tax that may be payable by the applicant if any further property is afterwards shown to have been comprised in the taxable gift or taxable inheritance to which the certificate relates and in respect of which further property the applicant is liable for the tax.
(7) The Commissioners may, if they think fit, entertain any application made for the purpose of subsection (5) at whatever time the application is made and, as respects any application so entertained, the provisions of that subsection shall have effect notwithstanding that the application is made before the lapse of the two years mentioned in that subsection.”.
PART VI
Miscellaneous
Capital Services Redemption Account.
114.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1983 amending section” means section 117 of the Finance Act, 1983;
“the thirty-fourth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) In relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of December, 1984, subsection (4) of the 1983 amending section shall have effect with the substitution of “£29, 401, 449” for “£30, 566, 856”.
(3) Subsection (6) of the 1983 amending section shall have effect with the substitution of “£18, 559, 719” for “£19, 676, 545”.
(4) A sum of £32, 706, 344 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of December, 1984.
(5) The thirty-fourth additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.
(6) Any amount of the thirty-fourth additional annuity, not exceeding £23,973,750 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the thirty-fourth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Care and management of taxes and duties.
115.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
116.—(1) This Act may be cited as the Finance Act, 1984.
(2) Part I (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.
(3) Part II (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.
(4) Part III shall be construed together with the Value-Added Tax Acts, 1972 to 1983, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1984.
(5) Part IV shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(6) Part V shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act.
(7) Part I shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1984.
(8) Part III other than sections 84, 86, 89, 90, 93 (a) (i), 94 and 96 shall be deemed to have come into force and shall take effect as on and from the 1st day of May, 1984, and the said sections 84, 93 (a) (i), 94 and 96 shall be deemed to have come into force and shall take effect as on and from the 1st day of March, 1984.
(9) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including this Act.
(10) In this Act, a reference to a Part, section or Schedule is to a Part or section of, or Schedule to, this Act, unless it is indicated that reference to some other enactment is intended.
(11) In this Act, a reference to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.
FIRST SCHEDULE
Amendments of Enactments
Sections 2 and 3.
PART I
Amendments Consequential on Changes in Rates of Tax
1. The Income Tax Act, 1967, is, in relation to income tax for the year 1984-85 and subsequent years of assessment, hereby amended in accordance with the following provisions:
(a) in section 1 (1)—
(i) the following shall be substituted for the definition of “higher rates” (inserted by section 5 of the Finance Act, 1977):
“‘higher rates’, in relation to tax, means the rates of tax, known by that description, provided for in section 2 of the Finance Act, 1984;”,
(ii) the definition of “reduced rate” (inserted by section 5 of the Finance Act, 1977) shall be deleted, and
(iii) the following shall be substituted for the definition of “standard rate” (inserted by section 5 of the Finance Act, 1977):
“‘standard rate’, in relation to tax, means the rate of tax, known by that description, provided for in section 2 of the Finance Act, 1984;”,
(b) section 153 (1) (dd) shall be deleted,
(c) in section 497, “reduced rate”, in each place where it occurs, shall be deleted, and
(d) in section 525 (1), subparagraph (i) (b) shall be deleted.
2. The references in section 1 (1) of the Income Tax Act, 1967, to section 5 of the Finance Act, 1977, shall, as respects the years of assessment 1980-81 to 1983-84, be construed, and be deemed always to have been construed, as references to section 8 of the Finance Act, 1980.
PART II
Amendments Consequential on Changes in Personal Reliefs
The Income Tax Act, 1967, is hereby amended in accordance with the following provisions:
(a) in section 138—
(i) in paragraph (a), by the substitution of “£3,600” for “£2,900”,
(ii) in paragraph (b), by the substitution of “£2,300” for “£1,950” and of “£3,600” for “£2,900”, and
(iii) in paragraph (c) by the substitution of “£1,800” for “£1,450”,
and
(b) in section 138A, by the substitution of “£1,300” for “£950” and of “£1,800” for “£1,450”.
SECOND SCHEDULE
Relief for Investment in Corporate Trades: Subsidiaries
Finance for trade of subsidiary
1. The shares issued by the qualifying company may, instead of or as well as being issued for the purpose mentioned in subsection (1) (b) of section 12, be issued for the purpose of raising money for a qualifying trade which is being carried on by a subsidiary or which a subsidiary intends to carry on; and where shares are so issued subsections (1) (c), (4), (5), (7) (b) and (8) of that section shall have effect as if references to the company were or, as the case may be, included references to the subsidiary.
Individuals qualifying for relief
2.—(1) In subsections (2), (4) and (6) of section 14, references to a company (except, in each subsection, the first such reference) include references to a company which is during the relevant period a subsidiary of that company, whether it becomes a subsidiary before, during or after the year of assessment in respect of which the individual concerned claims relief and whether or not it is such a subsidiary while he is such a partner, director or employee as is mentioned in subsection (2) or while he has or is entitled to acquire such capital or voting power or rights as are mentioned in subsections (4) and (6).
(2) Without prejudice to the provisions of section 14 (as it has effect in accordance with subparagraph (1) an individual shall be treated as connected with a company if—
(a) he has at any time in the relevant period had control (within the meaning of section 158 of the Corporation Tax Act, 1976) of another company which has since that time and before the end of the relevant period become a subsidiary of the company; or
(b) he directly or indirectly possesses or is entitled to acquire any loan capital of a subsidiary of that company.
(3) Section 14 (5) and (8) shall apply for the purposes of this paragraph.
Value received
3.—(1) In sections 18 (1) and 20 (3) references to the receipt of value from the company shall include references to the receipt of value from any company which during the relevant period is a subsidiary of that company, whether it becomes a subsidiary before or after the individual concerned receives any value from it, and references to the company in the other provisions of sections 18 and 20 (6) shall be construed accordingly.
(2) In section 20 (1) references to the company (except the first) shall include references to a company which during the relevant period is a subsidiary of the company, whether it becomes a subsidiary before or after the redemption, repayment, repurchase or payment referred to in that subsection.
Information
4. Subsections (4) and (5) of section 24 shall have effect in relation to any such arrangements as are mentioned in section 26 (2) (c) as they have effect in relation to any such arrangement as is mentioned in section 21.
THIRD SCHEDULE
Rates of Excise Duty on Tobacco Products
Description of Product | Rate of Duty |
Cigarettes | £29.50 per thousand together with an amount equal to 15.39 per cent, of the price at which the cigarettes are sold by retail. |
Cigars | £44.928 per kilogram |
Cavendish or negrohead | £45.401 per kilogram |
Hard pressed tobacco | £29.035 per kilogram |
Other pipe tobacco | £36.497 per kilogram |
Other smoking or chewing tobacco | £37.913 per kilogram |
FOURTH SCHEDULE
PART I
Rates of Excise Duty on Wine
Description of Wine | Rate of Duty |
Still: | |
Of an actual alcoholic strength by volume not exceeding 15% vol | £1.96 per litre |
Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol | £2.84 per litre |
Of an actual alcoholic strength by volume exceeding 18% vol | £3.71 per litre |
Sparkling | £3.93 per litre |
Whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol: | |
An additional duty for every 1% vol or fraction of 1% vol above 22% vol | £0.23 per litre |
PART II
Rates of Excise Duty on Made Wine
Description of Made Wine | Rate of Duty |
Still: | |
Of an actual alcoholic strength by volume not exceeding 15% vol | £1.87 per litre |
Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol | £2.69 per litre |
Of an actual alcoholic strength by volume exceeding 18% vol | £3.44 per litre |
Sparkling | £3.64 per litre |
Whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol: | |
An additional duty for every 1% vol or fraction of 1% vol above 22% vol | £0.23 per litre |
FIFTH SCHEDULE
Rates of Excise Duty on Cider and Perry
Description of Cider and Perry | Rate of Duty |
Of an actual alcoholic strength by volume not exceeding 6% vol | £0.53 the gallon |
Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.7% vol | £2.60 the gallon |
Of an actual alcoholic strength by volume exceeding 8.7% vol | £8.50 the gallon |
Uimhir 9 de 1984
AN tACHT AIRGEADAIS, 1984
RIAR NA nALT
Cáin Ioncaim, Tobhach Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Cáin Ioncaim
Tobhach Ioncaim
10. | Leasú ar alt 16 (tobhach ioncaim) den Acht Airgeadais, 1983. |
Cáin Ioncaim: Faoiseamh i leith Infheistíocht i dTrádálacha Corpraithe
11. | |
12. | |
13. | |
14. | |
15. | |
16. | |
17. | |
18. | |
19. | |
20. | |
21. | |
22. | |
23. | |
24. | |
25. | |
26. | |
27. |
Frithsheachaint agus Frithimghabháil
28. | Mar a dhéileálfar, ó thaobh cánach, le hurrúis neamhúsmhara áirithe. |
29. | Cánachas ar ioncam a mheastar a eascraíonn ó dhíolacháin áirithe urrús. |
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Cáin Chorparáide
Luathcháin Chorparáide
46. | Leasú ar alt 51 (forálacha áirithe do scor) den Acht Airgeadais, 1983. |
47. | Leathnú ar alt 52 (laghdú eatramhach ar luathcháin chorparáide) den Acht Airgeadais, 1983. |
Stocfhaoiseamh
48. | |
49. | |
50. | |
51. | |
52. | |
53. | |
54. | |
55. | |
56. | |
57. | |
58. |
Leasú ar Fhorálacha i ndáil le Laghdú ar Stocluachanna seachas i dTrádáil na Feirmeoireachta
59. | |
60. | |
61. | |
62. | |
63. | |
64. | |
65. |
Cáin Ghnóchan Caipitiúil
66. | Leathnú ar alt 19 (urrúis rialtais agus urrúis eile) den Acht um Cháin Ghnóchan Caipitiúil, 1975. |
67. | Leasú ar alt 25 (áit chónaí phríobháideach) den Acht um Cháin Ghnóchan Caipitiúil, 1975. |
Custaim agus Mál
Cáin Bhreisluacha
84. | |
85. | |
86. | |
87. | |
88. | Leasú ar alt 15 (cáin a mhuirearú ar earraí allmhairithe) den Phríomh-Acht. |
89. | Leasú ar alt 18 (taifid a iniúchadh agus a thabhairt chun siúil) den Phríomh-Acht. |
90. | |
91. | |
92. | |
93. | |
94. | |
95. | |
96. |
Dleachtanna Stampa
97. | |
98. | Leasú ar alt 92 (tobhach ar phréimheanna árachais áirithe) den Acht Airgeadais, 1982. |
99. | |
100. | |
101. | Dleacht stampa ar bhillí malairte agus ar nótaí gealltanais. |
102. | |
103. |
Cáin Fháltas Caipitiúil
Iontaobhais Lánroghnacha
104. | |
105. | |
106. | |
107. | |
108. | |
109. |
Ríomh Athbhreithnithe
110. | |
111. | |
112. |
Deimhniú Urscaoilte
113. | Leathnú ar alt 48 (admhálacha agus deimhnithe) den Phríomh-Acht. |
Ilghnéitheach
114. | |
115. | |
116. |
Leasú ar Achtacháin
Leasuithe de dhroim Athruithe ar Rátaí Cánach
Leasuithe de dhroim Athruithe ar Fhaoisimh Phearsanta
Faoiseamh i Leith Infheistíocht i dTrádálacha Corpraithe Fochuideachtaí
Na Rátaí Dleachta Máil ar Tháirgí Tobac
Na Rátaí Dleachta Máil ar Fhíon
Na Rátaí Dleachta Máil ar Fhíon Déanta
Na Rátaí Dleachta Máil ar Leann Úll agus Leann Piorrai
Na hAchtanna dá dTagraítear | |
Excise Act, 1848 | 1848, c. 118 |
An tAcht Airgeadais (Dleachtanna Máil) (Feithiclí) (Leasú), 1960 | |
Probation of Offenders Act, 1907 | 1907, c. 17 |
Stamp Act, 1891 | 1891, c. 39 |
Succession Duty Act, 1853 | 1853, c. 51 |
Uimhir 9 de 1984
AN tACHT AIRGEADAIS, 1984
[An tiontú oifigiúil]
CUID I
Cáin Ioncaim, Tobhach Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Caibidil I
Cáin Ioncaim
Leasú ar na forálacha a bhaineann le díolúine ó cháin ioncaim.
1.—Maidir leis an mbliain 1984-85 agus blianta measúnachta dá éis, leasaítear leis seo an tAcht Airgeadais, 1980—
(a) i bhfo-alt (2) d'alt 1, trí “£5,000” a chur in ionad “£4,800” (a cuireadh isteach leis an Acht Airgeadais, 1983) agus trí “£2,500” a chur in ionad “£2,400” (a cuireadh isteach leis an Acht Airgeadais, 1983), agus
(b) i bhfo-alt (6) d'alt 2, trí “£5,600” a chur in ionad “£5,000” (a cuireadh isteach leis an Acht Airgeadais, 1982), trí “£6,600” a chur in ionad “£6,000” (a cuireadh isteach leis an Acht Airgeadais, 1982), trí “£2,800” a chur in ionad “£2,500” (a cuireadh isteach leis an Acht Airgeadais, 1982) agus trí “£3,300” a chur in ionad “£3,000” (a cuireadh isteach leis an Acht Airgeadais, 1982),
agus tá na fo-ailt sin (2) agus (6), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(2) San alt seo ciallaíonn “an méid sonraithe”— (a) i gcás ina mbeadh teideal ag an bpearsa aonair, ar leith ón alt seo, chun asbhainte a shonraítear in alt 138 (a) den Acht Cánach Ioncaim, 1967, £5,000, agus (b) in aon chás eile, £2,500. (6) San alt seo ciallaíonn “an méid sonraithe”— (a) i gcás ina mbeadh teideal ag an bpearsa aonair, ar leith ón alt seo, chun asbhainte a shonraítear i mír (a) den alt sin 138, £5,600; Ar choinníoll, má bhí an phearsa aonair nó a chéilé cúig bliana is seachtó d'aois nó os a chionn tráth ar bith i rith na bliana measúnachta, go gciallaíonn “an méid sonraithe” £6,600; (b) in aon chás eile, £2,800: Ar choinníoll má bhí an phearsa aonair cúig bliana is seachtó d'aois nó os a chionn tráth ar bith i rith na bliana measúnachta, go gciallaíonn “an méid sonraithe” £3,300. |
Cáin ioncaim a mhuirearú do 198485 agus blianta dá éis.
2.—(1) I gcás inar pearsa aonair (seachas pearsa aonair a bheidh ag gníomhú i gcáil mhuiníneach nó ionadaíoch) duine ar a muirearófar cáin ioncaim don bhliain 1984-85 nó d'aon bhliain mheasúnachta dá éis, déanfar, d'ainneoin aon ní sna hAchtanna Cánach Ioncaim ach faoi réir alt 5 (3) den Acht Airgeadais, 1974, cáin a mhuirearú air ar a ioncam inchánach—
(a) i gcás ina measúnaítear é i leith cánach ar shlí seachas de réir fhorálacha alt 194 (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, de réir na rátaí a shonraítear i gCuid I den Tábla a ghabhann leis an alt seo, nó
(b) i gcás ina measúnaítear é i leith cánach de réir fhorálacha an ailt sin 194, de réir na rátaí a shonraítear i gCuid II den Tábla sin,
agus tabharfar, faoi seach, ar na rátaí i ngach Cuid den Tábla sin an tuairisc a shonraítear i gcolún (3) i ngach Cuid acu sin os coinne lua an ráta nó na rátaí, de réir mar a bheidh, i gcolún (2) den Chuid sin.
AN TÁBLA CUID I | ||||
An chuid den ioncam inchánach | An ráta cánach | Tuairisc an ráta | ||
(1) | (2) | (3) | ||
An chéad £4,000 | ... | ... | 35 faoin gcéad | an ráta caighdeánach |
An chéad £2,000 eile | ... | 45 faoin gcéad | na hard-rátaí | |
An chéad £2,000 eile | ... | 55 faoin gcéad | ||
An chéad £2,000 eile | ... | 60 faoin gcéad | ||
An fuílleach ... | ... | ... | 65 faoin gcéad | |
CUID II | ||||
An chuid den ioncam inchánach | An ráta cánach | Tuairisc an ráta | ||
(1) | (2) | (3) | ||
An chéad £8,000 | ... | ... | 35 faoin gcéad | an ráta caighdeánach |
An chéad £4,000 eile | ... | 45 faoin gcéad | na hard-rátaí | |
An chéad £4,000 eile | ... | 55 faoin gcéad | ||
An chéad £4,000 eile | ... | 60 faoin gcéad | ||
An fuílleach ... | ... | ... | 65 faoin gcéad | |
(2) Beidh éifeacht le mír 1 de Chuid I den Chéad Sceideal d'fhorlíonadh fho-alt (1) agus beidh éifeacht le mír 2 den Chuid sin I d'fhorlíonadh alt 8 den Acht Airgeadais, 1980.
Faoisimh phearsanta.
3.—(1) I gcás ina mbeidh asbhaint le déanamh as ioncam iomlán pearsan aonair don bhliain 1984-85 nó d'aon bhliain mheasúnachta dá éis i leith faoiseamh a mbeidh an phearsa aonair ina theideal faoi fhoráil a luaitear i gcolún (1) den Tábla a ghabhann leis an bhfo-alt seo agus gur mhéid a shonraítear i gcolún (2) den Tábla sin méid na hasbhainte mura mbeadh an t-alt seo, is é méid na hasbhainte, in ionad an mhéid a shonraítear sa cholún sin (2), an méid a shonraítear i gcolún (3) den Tábla sin os coinne lua an mhéid sin sa cholún sin (2).
AN TÁBLA | |||||
An fhoráil reachtúil | An méid a bheidh le baint as ioncam iomlán do 1983-84 | An méid a bheidh le baint as ioncam iomlán do 1984-85 agus do bhlianta dá éis | |||
(1) | (2) | (3) | |||
£ | £ | ||||
alt 138 | |||||
(fear pósta) | ... | ... | ... | 2,900 | 3,600 |
(baintreach fir nó mná | ... | ... | 1,950 | 2,300 | |
(baintreach mná ar sa bhliain mheasúnachta a d'éag a fearchéile) | 2,900 | 3,600 | |||
(duine singil) | ... | ... | ... | 1,450 | 1,800 |
alt 138A | |||||
(liúntas breise do bhaintreacha agus do dhaoine eile maidir le leanaí) | |||||
(baintreach fir nó mná) | ... | ... | 950 | 1,300 | |
(daoine eile) | ... | ... | ... | 1,450 | 1,800 |
(2) Beidh éifeacht le halt 2 den Acht Airgeadais, 1982, faoi réir fhorálacha an ailt seo.
(3) Beidh éifeacht le Cuid II den Chéad Sceideal d'fhorlíonadh fho-alt (1).
Leasú ar alt 6 (liúntas speisialta i leith A.S.P.C. do 1982-83) den Acht Airgeadais, 1982.
4.—Beidh éifeacht le halt 6 den Acht Airgeadais, 1982, d'fhonn a fhionnadh cad é méid an ioncaim ar a mbeidh pearsa aonair dá dtagraítear san alt sin le muirearú i leith cánach ioncaim don bhliain 1984-85, ionann is dá ndéanfaí, i bhfo-alt (2)—
(a) “1984-85” a chur in ionad “1982-83”, agus
(b) “£286” a chur in ionad “£312”, gach áit a bhfuil sé.
Leasú ar alt 142A (liúntas maidir le cíos a íocann tionóntaí áirithe) den Acht Cánach Ioncaim, 1967.
5.—Déantar leis seo alt 142A (a cuireadh isteach leis an Acht Airgeadais, 1982) den Acht Cánach Ioncaim, 1967, a leasú, maidir leis an mbliain 1984-85 agus blianta measúnachta dá éis, trí “seasca bliain” a chur in ionad “cúig bliana is seasca” i bhfo-alt (2) (a) (i), agus tá an fo-alt sin (2) (a) (i), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(i) go raibh sé seasca bliain d'aois nó os a chionn tráth ar bith le linn na bliana measúnachta, agus |
Leasú ar alt 432 (éilimh, etc., a dhéanamh agus achomhairc agus athéisteachtaí) den Acht Cánach Ioncaim, 1967.
6.—Maidir leis an mbliain 1984-85 agus blianta measúnachta dá éis, leasaítear leis seo fo-alt (1) d'alt 432 den Acht Cánach Ioncaim, 1967—
(a) trí “de chuid na gCoimisinéirí Achomhairc” a scriosadh as mír (c), agus
(b) trí “thríocha lá” a chur in ionad “lá is fiche”,
agus tá an fo-alt sin (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(1) D'ainneoin aon fhoráil eile san Acht seo, déanfar— (a) gach éileamh ar dhíolúine nó ar aon liúntas nó asbhaint faoin Acht seo, (b) gach éileamh ar aisíoc cánach faoin Acht seo, agus (c) (i) gach éileamh ar fhaoiseamh faoin Acht seo i gcás ina bhfuil an faoiseamh tomhaiste san fhoráil ar faoi a thugtar é, agus (ii) gach ábhar agus ceist a bhaineann le haon fhaoiseamh atá tomhaiste amhlaidh, agus nach bhfuil foráil shonrach déanta ina leith, ar shlí seachas leis an alt seo, maidir le ceart achomhairc ó chinneadh, a shonrú i cibé slí agus foirm a fhorordóidh na Coimisinéirí Ioncaim agus a chur go dtí, agus a chinneadh ag, na Coimisinéirí Ioncaim nó cibé oifigeach do na Coimisinéirí Ioncaim (lena n-áirítear cigire) a údaróidh siad chuige sin, ach duine ar bith arb éagóir leis aon chinneadh ar aon éileamh, ábhar nó ceist den sórt sin féadfaidh sé, ar fhógra i scríbhinn a thabhairt do na Coimisinéirí Ioncaim nó don oifigeach laistigh de thríocha lá tar éis an cinneadh a chur in iúl don duine éagóraithe, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc. |
Leasú ar alt 41 (cuntais infheistíochta i mbainc taisce iontaobhais) den Acht Airgeadais, 1968.
7.—Ní bheidh feidhm ná éifeacht le halt 41 (9) den Acht Airgeadais, 1968, maidir leis an mbliain 1984-85 ná aon bhliain mhéasúnachta dá éis.
Leasú ar alt 3 (duine fostaithe ag tabhairt aire do dhuine éagumasaithe) den Acht Airgeadais, 1969.
8.—Leasaítear leis seo alt 3 den Acht Airgeadais, 1969, maidir leis an mbliain 1984-85 agus blianta measúnachta dá éis, trí “i dteideal £2,000 a bhaint as a ioncam iomlán, mura lú ná £2,000 méid an mhuirir a bheidh air faoi dheoidh sa bhliain mheasúnachta ag fostú an duine fhostaithe, nó i dteideal méid an mhuirir a bheidh air amhlaidh a bhaint as an ioncam sin, más lú ná £2,000 an méid sin” a chur in ionad “i dteideal £700 a bhaint as a ioncam iomlán” i bhfo-alt (1), agus tá an fo-alt sin (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(1) Faoi réir forálacha an ailt seo, aon phearsa aonair a dhéanfaidh, sa tslí a fhorordaítear leis na hAchtanna Cánach Ioncaim, éileamh chuige sin, tuairisceán san fhoirm fhorordaithe a thabhairt ar a ioncam iomlán agus a chruthú— (a) (i) go raibh sé, i gcaitheamh na bliana measúnachta, faoi éagumas iomlán le héiglíocht choirp nó mheabhrach, nó (ii) go raibh a bhanchéile, agus eisean ina fhearchéile atá measúnaithe in aghaidh na bliana measúnachta iomchuí i leith cánach de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967, faoi éagumas iomlán le héiglíocht choirp nó mheabhrach ar feadh na bliana sin, agus (b) go raibh duine ar fostú aige an bhliain mheasúnachta chun aire a thabhairt don duine (is é sin, an phearsa aonair nó a bhanchéile) a bhí faoi éagumas amhlaidh, beidh sé, le linn méid a ioncaim inchánaithe a bheith á ríomh, i dteideal £2,000 a bhaint as a ioncam iomlán, mura lú ná £2,000 méid an mhuirir a bheidh air faoi dheoidh sa bhliain mheasúnachta ag fostú an duine fhostaithe, nó i dteideal méid an mhuirir a bheidh air amhlaidh a bhaint as an ioncam sin, más lú ná £2,000 an méid sin. |
Díolúine do chomhlachtaí spóirt áirithe.
9.—Leasaítear leis seo an tAcht Cánach Ioncaim, 1967, maidir leis an mbliain 1984-85 agus blianta measúnachta dá éis, tríd an alt seo a leanas a chur in ionad alt 349:
“Díolúine i gcás comhlachtaí a bunaíodh le haghaidh cluichí nó spóirt lúthchleasa nó amaitéaracha a chur chun cinn. | 349.—(1) San alt seo ciallaíonn ‘comhlacht ceadaithe daoine'— (a) aon chomhlacht daoine a bunaíodh agus atá ann chun cluichí agus spóirt lúthchleasa nó amaitéaracha a chur chun cinn agus chuige sin amháin, agus (b) aon chomhlacht daoine dar tugadh maidir leis an mbliain 1983-84 nó aon bhliain mheasúnachta roimhe sin, díolúine ó cháin ioncaim faoi na forálacha sin den Acht Cánach Ioncaim, 1967, ar cuireadh an t-alt seo ina n-ionad, ach ní fholaíonn sé aon chomhlacht daoine den sórt sin a dúradh dá dtabharfaidh na Coimisinéirí Ioncaim, tar éis dóibh cibé comhairle (más ann) is dóigh leo is gá a ghlacadh ó cibé duine nó comhlacht daoine a mheasann siad a d'fhéadfadh cabhrú leo, fógra i scríbhinn á rá gur deimhin leo— (i) nach chun na críche a shonraítear i mír (a) agus chuige sin amháin a bunaíodh an comhlacht nó gur bunaíodh é go hiomlán nó go páirteach chun buntáiste cánach a fháil, nó (ii) cé gur chun na críche a shonraítear i mír (a) agus chuige sin amháin a bunaíodh amhlaidh é, nach chuige sin a thuilleadh é nó go dtosaíonn sé de bheith ann go hiomlán nó go páirteach chun buntáiste cánach a fháil. (2) Tabharfar díolúine ó cháin ioncaim i leith an mhéid sin d'ioncam aon chomhlachta cheadaithe daoine a suífear chun sástacht na gCoimisinéirí Ioncaim gur ioncam é a caitheadh nó a chaithfear chun na críche a shonraítear i bhfo-alt (1) (a) agus chuige sin amháin. (3) I gcás ina dtabharfar fógra faoi fho-alt (1), scoirfidh an díolúine ó cháin ioncaim a bheidh tugtha don chomhlacht daoine lena mbaineann sé d'éifeacht a bheith léi— (a) más fógra lena mbaineann mír (i) den fho-alt sin an fógra— (i) maidir le cáin ioncaim, don bhliain mheasúnachta inar bunaíodh an comhlacht daoine nó don bhliain 1984-85, cibé bliain acu is déanaí, agus do gach bliain mheasúnachta dá éis, (ii) maidir le cáin chorparáide, don chéad tréimhse chuntasaíochta de chuid an chomhlachta daoine dar tosach an 6ú lá d'Aibreán, 1984, nó aon lá dá éis, agus do gach tréimhse chuntasaíochta dá éis, (b) más fógra lena mbaineann mír (ii) den fho-alt sin an fógra— (i) maidir le cáin ioncaim, don bhliain mheasúnachta inar scoir an comhlacht daoine de bheith ann, i dtuairim na gCoimisinéirí Ioncaim, chun na críche a shonraítear i bhfo-alt (1) (a) agus chuige sin amháin nó don bhliain inar thosaigh sé de bheith ann go hiomlán nó go páirteach chun buntáiste cánach a fháil, cibé bliain acu is luaithe, ach nach bliain is luaithe ná an bhliain 1984-85, agus do gach bliain mheasúnachta dá éis, (ii) maidir le cáin chorparáide, don tréimhse chuntasaíochta inar scoir an comhlacht daoine de bheith ann, i dtuairim na gCoimisinéirí Ioncaim, chun na críche a shonraítear i bhfo-alt (1) (a) agus chuige sin amháin nó don tréimhse chuntasaíochta inar thosaigh sé de bheith ann go hiomlán nó go páirteach chun buntáiste cánach a fháil, cibé tréimhse acu is luaithe, ach nach tréimhse chuntasaíochta dar críoch tráth roimh an 6ú lá d'Aibreán, 1984, agus do gach tréimhse chuntasaíochta dá éis. (4) Beidh feidhm le halt 432 maidir le fógra faoi fho-alt (1) ionann is dá mba é a bhí san fhógra cinneadh ó na Coimisinéirí Ioncaim i dtaobh éileamh ar dhíolúine faoin Acht seo. (5) Aon ní a cheanglaítear ar na Coimisinéirí Ioncaim a dhéanamh nó a cheadaítear dóibh a dhéanamh, nó aon chumhacht nó feidhm a thugtar dóibh nó a fhorchuirtear orthu, leis an alt seo, féadfaidh oifigeach de chuid na gCoimisinéirí Ioncaim, a bheidh údaraithe acu chuige sin, é a dhéanamh, a fheidhmiú nó a chomhlíonadh, de réir mar is iomchuí.”. |
Caibidil II
Tobhach Ioncaim
Leasú ar alt 16 (tobhach ioncaim) den Acht Airgeadais, 1983.
10.—Leasaítear leis seo alt 16 den Acht Airgeadais, 1983—
(a) i bhfo-alt (2):
(i) tríd an mír seo a leanas a chur in ionad mhír (b):
“(b) ag na Rialacháin um Thobhach Fostaíochta don Aos Óg, 1982 (I.R. Uimh. 84 de 1982), ag na Rialacháin um Thobhach Fostaíochta don Aos Óg (Leasú), 1983 (I.R. Uimh. 52 de 1983) agus ag na Rialacháin um Thobhach Fostaíochta don Aos Óg (Leasú), 1984 (I.R. Uimh. 75 de 1984) (dá ngairtear ‘na Rialacháin’ san fho-alt seo)”, agus
(ii) tríd an mír seo a leanas a chur in ionad mhír (v):
“(v) in alt 1 (1) den Acht, cuirfear an míniú seo a leanas in ionad an mhínithe ar ‘bliain ranníoca':
`ciallaíonn “bliain ranníoca” bliain mheasúnachta, de réir bhrí na nAchtanna Cánach Ioncaim, arb í an bhliain 1983-84 nó an bhliain 198485 í,”',
agus
(b) tríd an gcoinníoll seo a leanas a chur isteach i ndiaidh fho-alt (2):
“Ar choinníoll nach ndlífidh pearsa aonair tobhach ioncaim a íoc—
(a) maidir le haon íocaíocht ar chuntas díolaíochtaí a dhéantar sa bhliain ranníoca (de réir bhrí an Achta um Ghníomhaireacht Fostaíochta don Aos Óg, 1981, arna mhodhnú leis an alt seo) 1984-85, más díolaíochtaí amháin a ioncam ináirithe an bhliain sin agus mura mó méid na híocaíochta ná méid is ionann agus £96, i gcás inar seachtain an tréimhse a ndéantar an íocaíocht ina leith nó méid comhréire, i gcás inar mó nó inar lú ná seachtain an tréimhse a ndéantar an íocaíocht ina leith, nó
(b) maidir lena ioncam ináirithe don bhliain ranníoca (de réir bhrí an Achta um Ghníomhaireacht Fostaíochta don Aos Óg, 1981, arna mhodhnú leis an alt seo) 1984-85, mura díolaíochtaí amháin an t-ioncam sin agus mura mó méid an ioncaim sin ná £5,000 an bhliain sin.”.
Caibidil III
Cáin Ioncaim: Faoiseamh i leith Infheistíocht i dTrádálacha Corpraithe
Léiriú (Caibidil III).
11.—(1) Sa Chaibidil seo—
tá le “comhlach” an bhrí chéanna, i ndáil le duine, atá leis de bhua alt 103 (3) den Acht Cánach Corparáide, 1976, i ndáil le rannpháirtí;
forléireofar “rialú”, ach amháin in alt 14 (7) agus in alt 26 (2) (b), de réir fho-ailt (2) go (6) d'alt 102 den Acht Cánach Corparáide, 1976;
tá le “bintiúr” an bhrí a shanntar dó le halt 2 d'Acht na gCuideachtaí, 1963;
forléireofar “stiúrthóir” de réir alt 103 (5) den Acht Cánach Corparáide, 1976;
forléireofar “margadhluach” de réir alt 49 den Acht um Cháin Ghnóchan Caipitiúil, 1975;
ciallaíonn “gnáthscaireanna” scaireanna is cuid de ghnáth-scairchaipiteal cuideachta;
tá le “an tréimhse iomchuí” an bhrí a shanntar dó le halt 12 (7);
ciallaíonn “an faoiseamh” agus “faoiseamh” faoiseamh faoi alt 12 agus déanfar tagairtí do mhéid an fhaoisimh a fhorléiriú de réir fho-alt (3) den alt sin;
tá le “oibríochtaí trádála cáilitheacha” an bhrí a shanntar dó le halt 16 (2); agus
ciallaíonn “cuideachta neamhluaite” cuideachta nach bhfuil aon cheann dá scaireanna, dá stoic nó dá bintiúir liostaithe ar liosta oifigiúil stocmhargaidh nó nach ndéileáiltear iontu ar mhargadh urrús neamhliostaithe.
(2) Tá feidhm le halt 157 den Acht Cánach Corparáide, 1976, chun críocha fhorálacha na Caibidle seo, cé is moite d'alt 14.
(3) Aon tagairtí sa Chaibidil seo do dhiúscairt scaireanna folaíonn siad tagairtí do dhiúscairt leasa nó cirt sna scaireanna nó tharstu agus i gcás ina n-áirítear pearsa aonair, de bhua mhír 5 de Sceideal 2 den 10 Acht um Cháin Ghnóchan Caipitiúil, 1975, mar phearsa aonair a mhalartaigh scaireanna ar scaireanna eile, áireofar é, chun críocha na Caibidle seo, mar phearsa aonair a dhiúscair na scaireanna sin.
(4) Aon tagairtí sa Chaibidil seo d'aon mhéid a laghdú folaíonn siad tagairtí dá laghdú go nialas.
An faoiseamh.
12.—(1) Tá éifeacht leis an gCaibidil seo chun faoiseamh a thabhairt ó cháin ioncaim i gcás—
(a) ina ndéanfaidh pearsa aonair, a bheidh cáilithe le haghaidh an fhaoisimh, suibscríobh le haghaidh scaireanna cáilithe i gcuideachta cháilitheach;
(b) ina n-eiseofar na scaireanna sin chuige chun airgead a chruinniú le haghaidh trádáil cháilitheach a bheidh á seoladh ag an gcuideachta nó a bheidh ar intinn aici a sheoladh; agus
(c) ina dtabharfaidh an chuideachta fianaise shásúil, agus gur dealraitheach do na Coimisinéirí Ioncaim, tar éis dóibh cibé comhairle, más ann, is dóigh leo is gá a ghlacadh ó cibé duine nó comhlacht daoine a mheasann siad a d'fhéadfadh cabhrú leo, gur úsáideadh an t-airgead, go bhfuil sé á úsáid nó go mbeartaítear é a úsáid—
(i) chun—
(I) a chumasú don chuideachta dul i mbun oibríochtaí trádála cáilitheacha, nó chun an cumas sin a mhéadú,
(II) a chumasú don chuideachta, nó cabhrú léi, gabháil do thaighde agus forbairt, faisnéis agus sonraí teicneolaíochta a fháil, táirgí nó seirbhísí nua nó láithreacha a fhorbairt nó táirgí nó seirbhísí nua a chur ar fáil,
(III) a chumasú don chuideachta margaí nua a aithint, agus margaí nua agus láithreacha a fhorbairt, dá cuid táirgí agus seirbhísí, nó
(IV) a chumasú don chuideachta breis táirgí a dhíol nó breis seirbhísí a chur ar fáil,
agus
(ii) d'fhonn fostaíocht sa chuideachta a chruthú nó a chothabháil.
(2) Sa Chaibidil seo ciallaíonn “scaireanna cáilithe” gnáthscaireanna nua nach mbeidh ag gabháil leo, i gcaitheamh na tréimhse cúig bliana dar tosach dáta a n-eisiúna, aon cheart tosaíochta, anois nó feasta, chun díbhinní, nó chun sócmhainní cuideachta ar í a fhoirceannadh, ná aon cheart tosaíochta fuascailte, anois nó feasta.
(3) Tabharfar an faoiseamh i leith an mhéid a shuibscríobh pearsa aonair le haghaidh aon scaireanna cáilithe tríd an méid sin a asbhaint óna ioncam iomlán don bhliain mheasúnachta ina n-eisítear na scaireanna, agus is tagairtí do mhéid na hasbhainte sin aon tagairtí sa Chaibidil seo do mhéid an fhaoisimh.
(4) Is ar éileamh a thabharfar an faoiseamh agus ní lamhálfar é—
(a) mura mbeidh, agus go dtí go mbeidh, an trádáil á seoladh ag an gcuideachta ar feadh ceithre mhí; agus
(b) i gcás nach mbeidh an trádáil sin á seoladh ag an gcuideachta an tráth a eiseofar na scaireanna, mura dtosóidh an chuideachta á seoladh laistigh de dhá bhliain i ndiaidh an ama sin.
(5) Féadfar géilleadh d'éileamh ar an bhfaoiseamh tráth ar bith tar éis don chuideachta bheith ag seoladh na trádála ar feadh ceithre mhí, má tá na coinníollacha le haghaidh an fhaoisimh comhlíonta an tráth sin; ach ní ghéillfear d'aon éileamh roimh an 1ú lá d'Eanáir, 1985.
(6) I gcás ina ngéillfear d'éileamh roimh dheireadh na tréimhse iomchuí, tarraingeofar siar an faoiseamh más rud é, mar gheall ar aon teagmhas dá éis sin, gur dealraitheach nach raibh an t-éilitheoir i dteideal an fhaoisimh a lamháladh.
(7) Sa Chaibidil seo ciallaíonn “an tréimhse iomchuí”, i ndáil le faoiseamh i leith aon scaireanna cáilithe arna n-eisiúint ag cuideachta—
(a) maidir le hailt 14, 17, 18, 19 agus 20, an tréimhse dar tosach dáta corpraithe na cuideachta (nó, má corpraíodh an chuideachta breis agus dhá bhliain roimh dháta eisiúna na scaireanna, an tréimhse dar tosach dhá bhliain roimh an dáta sin) agus dar críoch cúig bliana i ndiaidh eisiúint na scaireanna; agus
(b) maidir le hailt 15, 16 agus 26, an tréimhse dar tosach dáta eisiúna na scaireanna agus dar críoch trí bliana i ndiaidh an dáta sin nó, i gcás nach raibh trádáil cháilitheach á seoladh ag an gcuideachta ar an dáta sin, trí bliana i ndiaidh an dáta ar ar thosaigh sí de bheith ag seoladh trádála den sórt sin dá éis sin.
(8) Más rud é, de bharr a foirceanta, nó de bharr a díscaoilte gan foirceannadh, go seolann an chuideachta an trádáil cháilitheach ar feadh tréimhse is giorra ná ceithre mhí, beidh éifeacht le fo-alt (4) (a) ionann is dá mba thagairt don tréimhse is giorra sin a bhí ann ach sin ar an gcoinníoll amháin go suífear gur ar chúiseanna tráchtála bona fide a rinneadh an foirceannadh nó an díscaoileadh agus nach mar chuid de scéim nó comhshocraíocht arbh é an príomhchuspóir, nó ceann de na príomhchuspóirí, a bhí léi cáin a sheachaint.
(9) Na forálacha uile de na hAchtanna Cánach Ioncaim a bhfuil feidhm leo i ndáil leis na hasbhaintí a shonraítear in ailt 138 go 143 den Acht Cánach Ioncaim, 1967, beidh feidhm leo, fara aon mhodhnuithe is gá, i ndáil le faoiseamh faoin gCaibidil seo.
(10) Faoi réir fhorálacha alt 25, ní dhéanfar an faoiseamh, sa mhéid nach dtarraingeofar siar é, a chur i gcuntas nuair a bheifear á chinneadh an bhfuil aon suimeanna le heisiamh, de bhua mhír 4 de Sceideal 1 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975, as na suimeanna is inlamhála mar asbhaint le linn gnóchain nó caillteanais a bheith á ríomh chun críocha na nAchtanna um Cháin Ghnóchan Caipitiúil.
(11) Níl feidhm leis an alt seo ach amháin nuair is sa bhliain 198485 nó i gceachtar den dá bhliain mheasúnachta díreach ina dhiaidh sin a eiseofar na scaireanna atá i gceist.
Teorainneacha le faoiseamh.
13.—(1) Faoi réir alt 27, ní thabharfar an faoiseamh i leith aon mhéid a bheidh suibscríofa ag pearsa aonair le haghaidh scaireanna cáilithe a bheidh eisithe ag aon chuideachta chuige in aon bhliain mheasúnachta mura £200 nó níos mó an méid nó an méid iomlán a bheidh suibscríofa aige le haghaidh na scaireanna cáilithe a bheidh eisithe ag an gcuideachta chuige an bhliain sin:
Ar choinníoll i gcás pearsa aonair is fearchéile a mheasúnaítear i leith cánach do bhliain mheasúnachta de réir fhorálacha alt 194 (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, go measfar, maidir le haon mhéid a bheidh suibscríofa ag a chéile le haghaidh scaireanna cáilithe a bheidh eisithe ag an gcuideachta chuici sa bhliain mheasúnachta sin, gur méid é a bheidh suibscríofa aige féin le haghaidh scaireanna cáilithe a bheidh eisithe ag an gcuideachta chuige.
(2) Ní thabharfar an faoiseamh sa mhéid gur mó ná £25,000 an méid nó an méid iomlán a bheidh suibscríofa ag pearsa aonair le haghaidh scaireanna cáilithe a bheidh eisithe chuige in aon bhliain mheasúnachta (cibé acu ag an gcuideachta céanna nó nach ea).
(3) Leasaítear leis seo alt 198 (1) (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, tríd an bhfomhír seo a leanas a chur isteach i mír (a) i ndiaidh fhomhír (vii):
“(viii) sa mhéid gur ó fhaoiseamh dó faoi Chaibidil III de Chuid I den Acht Airgeadais, 1984, sa chomhréir inar shuibscríobh siad le haghaidh na scaireanna cáilithe ar dá mbarr an faoiseamh,”.
Pearsana aonair a bheidh cáilithe le haghaidh faoisimh.
14.—(1) (a) Beidh pearsa aonair cáilithe le haghaidh faoisimh más rud é go suibscríobhfaidh sé thar a cheann féin le haghaidh na scaireanna cáilithe i gcuideachta cháilitheach, agus nach mbeidh, tráth ar bith le linn na tréimhse iomchuí, baint aige leis an gcuideachta agus nach bhfaighidh sé ón gcuideachta, i rith na tréimhse sin, aon díbhinn is dáileadh lena mbaineann alt 64 nó 76 den Acht Cánach Corparáide, 1976.
(b) Chun críocha an ailt seo agus mhír 2 den Dara Sceideal, is de réir na bhforálacha ina dhiaidh seo den alt seo a chinnfear aon cheist i dtaobh baint a bheith ag pearsa aonair le cuideachta.
(2) Tá baint ag pearsa aonair le cuideachta—
(a) más comhpháirtí don chuideachta é féin nó aon chomhlach dá chuid; nó
(b) faoi réir fho-alt (3), más stiúrthóir nó fostaí de chuid na cuideachta nó de chuid cuideachta eile is comhpháirtí don chuideachta sin é féin nó aon chomhlach dá chuid.
(3) Níl baint ag pearsa aonair le cuideachta de bhíthin amháin gur stiúrthóir nó fostaí de chuid na cuideachta nó de chuid cuideachta eile is comhpháirtí don chuideachta sin é féin nó aon chomhlach dá chuid, mura bhfaighidh sé féin nó a chomhlach (nó comhpháirtíocht ar comhalta di é féin nó a chomhlach) íocaíocht ó cheachtar cuideachta i rith na tréimhse cúig bliana dar tosach dáta eisiúna na scaireanna nó mura mbeidh sé i dteideal íocaíocht den sórt sin a fháil i leith na tréimhse sin nó aon choda di; ach ní thabharfar aon aird ar na nithe seo a leanas chun na críche sin—
(a) aon íocaíocht nó aisíocaíocht i leith caiteachais taistil nó caiteachais eile a thabhaigh sé féin nó a chomhlach go hiomlán, go heisiatach agus de riachtanas ag comhlíonadh dualgas dó mar stiúrthóir nó mar fhostaí den sórt sin;
(b) aon ús nach bhfreagraíonn ach d'fháltas tráchtála réasúnach ar airgead a tugadh ar iasacht do cheachtar cuideachta;
(c) aon díbhinn nó dáileadh eile a d'íoc nó a rinne ceachtar cuideachta agus nach mó ná gnáthfháltas ar an infheistíocht;
(d) aon íocaíocht i leith earraí a sholáthar do cheachtar cuideachta nach mó ná margadhluach na n-earraí sin; agus
(e) aon luach saothair réasúnach is gá—
(i) (I) is luach saothair a íoctar i leith seirbhísí a tugadh do cheachtar cuideachta i gcúrsa trádála nó gairme (nach seirbhísí rúnaíochta nó bainistíochta ná seirbhísí de chineál a chuireann an chuideachta féin ar fáil), agus
(II) is luach saothair a chuirtear i gcuntas le linn brabúis nó gnóchain na trádála nó na gairme a bheith á ríomh faoi Chás I nó II de Sceideal D nó is luach saothair a chuirfí i gcuntas amhlaidh dá mba i dtréimhse ar ar a bonn a mheasúnaítear na brabúis nó na gnóchain sin faoin Sceideal sin a d'íocfaí é,
nó
(ii) i gcás inar stiúrthóir nó fostaí de chuid ceachtar cuideachta é agus nach bhfuil baint aige thairis sin le ceachtar cuideachta, is luach saothair a íoctar i leith seirbhís a tugadh don chuideachta dar stiúrthóir nó fostaí é le linn dó bheith ina stiúrthóir nó ina fhostaí.
(4) Tá baint ag pearsa aonair le cuideachta má shealbhaíonn sé, go díreach nó go neamhdhíreach, breis agus 30 faoin gcéad—
(a) de ghnáth-scairchaipiteal eisithe na cuideachta; nó
(b) de chaipiteal iasachta agus scairchaipiteal eisithe na cuideachta; nó
(c) den chumhacht vótála sa chuideachta,
nó má tá sé i dteideal breis agus 30 faoin gcéad den chéanna a fháil.
(5) Chun críocha fho-alt (4) (b), measfar go bhfolaíonn caipiteal iasachta cuideachta aon fhiach a thabhaigh an chuideachta—
(a) i leith aon airgead a fuair an chuideachta ar iasacht nó aon sócmhainní caipitiúla a fuair an chuideachta; nó
(b) i leith aon chirt chun ioncam a bunaíodh i bhfabhar na cuideachta a ghlacadh; nó
(c) i leith comaoin ar lú go mór a luach don chuideachta (an tráth a tabhaíodh an fiach) ná méid an fhéich (lena n-áirítear aon phréimh air sin).
(6) Tá baint ag pearsa aonair le cuideachta má shealbhaíonn sé, go díreach nó go neamhdhíreach, cibé cearta, nó má tá sé i dteideal cibé cearta a fháil, a thabharfadh teideal dó, i gcás foirceannadh na cuideachta nó in aon imthosca eile, breis agus 30 faoin gcéad de shócmhainní na cuideachta a fháil ar sócmhainní iad ab inchomhairimh an tráth sin le dáileadh ar shealbhóirí cothromais de chuid na cuideachta, agus chun críocha an fho-ailt seo déanfar—
(a) na daoine is sealbhóirí cothromais de chuid na cuideachta; agus
(b) an céatadán de shócmhainní na cuideachta a mbeadh teideal ag an bpearsa aonair chucu,
a chinneadh de réir ailt 109 agus 111 den Acht Cánach Corparáide, 1976, ach tagairtí in alt 111 don chéad chuideachta a ghlacadh mar thagairtí do shealbhóir cothromais agus tagairtí d'fhoirceannadh a ghlacadh mar thagairtí a fholaíonn tagairtí d'aon imthosca eile inarb inchomhairimh sócmhainní de chuid na cuideachta le dáileadh ar a sealbhóirí cothromais.
(7) Tá baint ag pearsa aonair le cuideachta más é a rialaíonn í, de réir bhrí alt 158 den Acht Cánach Corparáide, 1976.
(8) Chun críocha an ailt seo áireofar pearsa aonair a bheith i dteideal aon rud a fháil má bhíonn sé i dteideal é a fháil tráth éigin sa todhchaí nó más rud é go mbeidh sé, tráth éigin sa todhchaí, i dteideal é a fháil; agus glacfar leis go bhfuil ag aon duine aon chearta nó cumhachtaí atá ag aon duine eile is comhlach dá chuid.
(9) Nuair a bheifear ag cinneadh, chun críocha an ailt seo, an bhfuil baint ag pearsa aonair le cuideachta, aon fhiach a thabhaigh an chuideachta trí chuntas a rótharraingt le duine atá ag seoladh gnó baincéireachta ní dhéileálfar leis mar chaipiteal iasachta de chuid na cuideachta más i ngnáthchúrsa an ghnó sin a tabhaíodh an fiach.
(10) I gcás ina suibscríobhfaidh pearsa aonair le haghaidh scaireanna i gcuideachta nach bhfuil baint aige léi (de réir bhrí an ailt seo nó de bhua mhír 2 (2) (b) den Dara Sceideal) déileálfar leis dá ainneoin sin mar dhuine a bhfuil baint aige léi má shuibscríobhann sé le haghaidh na scaireanna mar chuid d'aon chomhshocraíocht lena bhforáiltear go suibscríobhfaidh duine eile le haghaidh scaireanna i gcuideachta eile a bhfuil baint (de réir bhrí an ailt seo nó de bhua na míre sin) ag an bpearsa aonair, nó ag aon phearsa aonair eile is páirtí sa chomhshocraíocht, léi.
Cuideachtaí cáilitheacha.
15.—(1) Is cuideachta cháilitheach cuideachta má tá sí corpraithe sa Stát agus má chomhlíonann sí ceanglais an ailt seo.
(2) Ní mór don chuideachta, i gcaitheamh na tréimhse iomchuí, bheith ina cuideachta neamhluaite a bhfuil cónaí uirthi sa Stát agus nach bhfuil cónaí uirthi áit ar bith eile, agus ní mór di—
(a) bheith ina cuideachta atá ann go hiomlán chun trádáil cháilitheach amháin nó níos mó a sheoladh go hiomlán nó go formhór sa Stát; nó
(b) bheith ina cuideachta arb é atá go hiomlán ina gnó—
(i) scaireanna nó urrúis de chuid fochuideachta cháilitheach amháin nó níos mó don chuideachta a shealbhú, nó iasachtaí a thabhairt don chéanna; nó
(ii) scaireanna nó urrúis den sórt sin a shealbhú, nó iasachtaí den sórt sin a thabhairt, mar aon le trádáil cháilitheach amháin nó níos mó a sheoladh go hiomlán nó go formhór sa Stát.
(3) San alt seo ciallaíonn “fochuideachta cháilitheach”, i ndáil le cuideachta, fochuideachta don chuideachta sin is de chineál a cheadaítear do chuideachta de bhua alt 26.
(4) Gan dochar do ghinearáltacht fho-alt (2) ach faoi réir fho-alt (5), scoirfidh cuideachta d'fho-alt (2) a chomhlíonadh más rud é, roimh dheireadh na tréimhse iomchuí, go ritear rún, nó go ndéantar ordú, chun an chuideachta a fhoirceannadh (nó, i gcás foirceannadh a dhéantar ar shlí seachas faoi Acht na gCuideachtaí, 1963, go ndéantar aon ghníomh eile chun na críche sin) nó má dhíscaoiltear an chuideachta gan foirceannadh a dhéanamh.
(5) Ní mheasfar go scoirfidh cuideachta d'fho-alt (2) a chomhlíonadh más de bharr a foirceanta, nó de bharr a díscaoileadh gan foirceannadh, a scoireann sí dá chomhlíonadh agus—
(a) má shuitear gur ar chúiseanna tráchtála bona fide a rinneadh an foirceannadh nó an díscaoileadh agus nach cuid é de scéim nó comhshocraíocht arb é an príomhchuspóir, nó ceann de na príomhchuspóirí, atá léi cáin a sheachaint; agus
(b) má dhéantar glansócmhainní na cuideachta, más ann, a dháileadh ar a comhaltaí roimh dheireadh na tréimhse iomchuí nó, i gcás foirceannadh, sula mbeidh trí bliana caite (más déanaí sin) ó tosaíodh ar an bhfoirceannadh.
(6) Ní cead, tráth ar bith le linn na tréimhse iomchuí, aon scaireanna eisithe nach bhfuil láníoctha a áireamh i scairchaipiteal na cuideachta.
(7) (a) Faoi réir alt 26, ní cead don chuideachta, tráth ar bith le linn na tréimhse iomchuí—
(i) rialú a bheith aici (nó aici agus ag aon duine a bhfuil baint aige léi) ar chuideachta eile nó bheith faoi rialú ag cuideachta eile (nó ag cuideachta eile agus ag aon duine a bhfuil baint aige leis an gcuideachta eile sin); nó
(ii) bheith ina fochuideachta 51 faoin gcéad do chuideachta eile nó fochuideachta 51 faoin gcéad a bheith aici féin;
agus ní cead aon chomhshocraíochtaí a bheith ar marthain tráth ar bith i rith na tréimhse sin a bhféadfadh an chuideachta dá mbua teacht faoi réim fhomhír (i) nó (ii).
(b) San fho-alt seo tá le “fochuideachta 51 faoin gcéad”, i ndáil le haon chuideachta, an bhrí a shanntar dó, chun críocha na nAchtanna Cánach Corparáide, le halt 156 den Acht Cánach Corparáide, 1976.
(8) Ní cuideachta cháilitheach cuideachta más rud é—
(a) (i) go mbeidh leas rialaithe faighte ag pearsa aonair i dtrádáil na cuideachta tar éis an 5ú lá d'Aibreán, 1984; agus
(ii) tráth ar bith sa tréimhse a luaitear i bhfo-alt (11), go mbeidh, nó go raibh, leas rialaithe aige i dtrádáil eile; agus
(b) maidir leis an trádáil a sheolann an chuideachta, nó maidir le cuid mhór di—
(i) go mbaineann sí leis an maoin chéanna nó le maoin den chineál céanna nó le codanna di nó go gcuireann sí na seirbhísí nó na saoráidí céanna, nó seirbhísí nó saoráidí den chineál céanna, ar fáil a chuireann an trádáil eile ar fáil; nó
(ii) go ndéanann sí freastal, tríd is tríd, ar na heasraisí nó na margaí céanna, nó ar easraisí nó margaí den chineál céanna, a ndéanann an trádáil eile freastal orthu.
(9) Chun críocha an ailt seo tá leas rialaithe ag duine i dtrádáil—
(a) i gcás trádáil atá á seoladh ag cuideachta, más rud é—
(i) go rialaíonn sé an chuideachta;
(ii) gur dlúthchuideachta an chuideachta chun críocha na nAchtanna Cánach Corparáide agus gur stiúrthóir den chuideachta é féin nó comhlach dá chuid agus go bhfuil sé féin nó comhlach dá chuid ina úinéir tairbhiúil, nó in ann, go díreach nó trí mheán cuideachtaí eile nó ar aon bhealach neamhdhíreach eile, rialú a fheidhmiú, ar bhreis agus 30 faoin gcéad de ghnáth-scairchaipiteal na cuideachta; nó
(iii) go bhféadfaí a mheas, de réir alt 20 (12) den Acht Cánach Corparáide, 1976, gur leis cuid nach lú ná leath den trádáil;
(b) in aon chás eile, má tá teideal aige chun coda nach lú ná leath na sócmhainní a mbaintear leas astu le haghaidh na trádála nó leath an ioncaim a fhaightear ón trádáil.
(10) Chun críocha fho-alt (9) glacfar leis go bhfuil ag aon duine aon chearta nó cumhachtaí atá ag aon duine eile is comhlach dá chuid.
(11) Is í an tréimhse dá dtagraítear i bhfo-alt (8) (a) (ii) an tréimhse dar tosach dhá bhliain—
(a) roimh dháta eisiúna na scaireanna; nó
(b) más déanaí é, roimh an dáta ar thosaigh an chuideachta ag seoladh na trádála,
agus dar críoch trí bliana i ndiaidh an dáta sin.
(12) I bhfo-ailt (8) agus (11) is tagairtí do thrádáil aon fhochuideachta de chuid na cuideachta aon tagairtí do thrádáil cuideachta.
Trádálacha cáilitheacha.
16.—(1) Is trádáil cháilitheach trádáil má chomhlíonann sí ceanglais an ailt seo.
(2) Ní mór don trádáil, i gcaitheamh na tréimhse iomchuí—
(a) gurb é a bheidh inti, go hiomlán nó go formhór, ceachtar de na hoibríochtaí trádála seo a leanas (dá ngairtear “oibríochtaí trádála cáilitheacha” sa Chaibidil seo) nó iad araon—
(i) monarú earraí de réir bhrí Chaibidil VI de Chuid I den Acht Airgeadais, 1980, nó
(ii) seirbhísí a thabhairt i gcúrsa gnóthais sheirbhíse ar thug an tÚdarás Forbartha Tionscail deontas fostaíochta ina leith faoi alt 2 den Acht um Fhorbairt Tionscail (Uimh. 2), 1981,
agus
(b) i gcás inarb éard í an trádáil, go hiomlán nó go páirteach, monarú earraí dá dtagraítear i mír (a) (i), gurb é a bheidh inti trádáil a bhfuil an chuideachta a sheolann í tar éis faoiseamh ó cháin chorparáide a éileamh ina leith, agus go bhfuil teideal aici chuige, faoi fhorálacha na Caibidle sin VI, nó a ndéanfadh an chuideachta sin an faoiseamh sin a éileamh ina leith, agus a mbeadh teideal aici chuige, mura mbeadh easpa brabús:
Ar choinníoll, i gcás trádáil arb é atá inti, le linn na tréimhse iomchuí, oibríochtaí trádála cáilitheacha go páirteach agus oibríochtaí trádála eile go páirteach, go n-áireofar í chun críocha an fho-ailt seo mar thrádáil arb é atá inti, go hiomlán nó go formhór, oibríochtaí trádála cáilitheacha más rud é, agus ar an gcoinníoll amháin, nach lú an méid iomlán is infhaighte sa tréimhse iomchuí ó na díolacháin a dhéanfar agus na seirbhísí a thabharfar i gcúrsa oibríochtaí trádála cáilitheacha ná 75 faoin gcéad den mhéid iomlán is infhaighte ag an gcuideachta ó na díolacháin go léir a dhéanfar agus na seirbhísí go léir a thabharfar i gcúrsa na trádála sa tréimhse iomchuí.
(3) Ní mór, le linn na tréimhse iomchuí, an trádáil a sheoladh ar bhonn tráchtála le hionchas brabúis a réadú.
(4) Déanfar tagairtí san alt seo do thrádáil a fhorléiriú gan féachaint don méid sin den mhíniú ar “trádáil” in alt 1 (1) den Acht Cánach Ioncaim, 1967, a bhaineann le fiontair nó cúraim de chineál trádála.
Scaireanna a dhiúscairt.
17.—(1) I gcás ina ndiúscróidh pearsa aonair aon scaireanna cáilithe roimh dheireadh na tréimhse iomchuí, ansin—
(a) i gcás ina ndearnadh an diúscairt ar shlí seachas ar mhodh margán ar neamhthuilleamaí, ní bheidh teideal aige chun aon fhaoisimh i leith na scaireanna sin; agus
(b) in aon chás eile, déanfar méid an fhaoisimh a mbeidh teideal aige chuige i leith na scaireanna sin a laghdú de mhéid nó de luach na comaoine a gheobhaidh sé astu.
(2) Ní bheidh feidhm le fo-alt (1) maidir le diúscairt a dhéanfaidh banchéile chuig a fearchéile tráth a measfar í a bheith ina cónaí leis chun críocha cánach ioncaim mar a fhoráiltear in alt 192 (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, nó maidir le diúscairt a dhéanfaidh seisean chuici tráth den sórt sin; ach i gcás inar trí idirbheart inter vivos a bheidh scaireanna, a eisíodh chuig duine acu, aistrithe chuig an duine eile—
(a) beidh feidhm leis an bhfo-alt sin tráth a dhiúscróidh an t-aistrí na scaireanna chuig tríú duine; agus
(b) más rud é, tráth ar bith, nach meastar a thuilleadh go bhfuil banchéile ina cónaí lena fearchéile chun na gcríoch thuasluaite agus go mbeidh aon chuid de na scaireanna sin nach mbeidh diúscartha ag an aistrí roimhe sin, is ar an aistrí a dhéanfar aon mheasúnacht chun faoiseamh i leith na scaireanna sin a tharraingt siar.
(3) I gcás ina sealbhaíonn pearsa aonair gnáthscaireanna d'aon aicme i gcuideachta agus gur tugadh an faoiseamh i leith roinnt scaireanna den aicme sin ach nár tugadh é i gcás roinnt eile, déileálfar, chun críocha an ailt seo, le haon diúscairt a rinne sé ar ghnáthscaireanna den aicme sin sa chuideachta mar dhiúscairt a bhaineann leis na scaireanna sin ar tugadh faoiseamh ina leith faoin gCaibidil seo seachas le scaireanna eile.
(4) I gcás inar tugadh an faoiseamh do phearsa aonair i leith scaireanna d'aon aicme i gcuideachta, ar scaireanna iad a eisíodh chuige tráthanna éagsúla, déileálfar, chun críocha an ailt seo, le haon diúscairt a rinne sé ar scaireanna den aicme sin mar dhiúscairt a bhaineann leis na scaireanna sin a eisíodh níos luaithe seachas leo sin a eisíodh níos déanaí.
(5) I gcás ina raibh, de bhua aon leithroinnte den chineál a luaitear i bhfomhír (1) (a) (i) de mhír 2 de Sceideal 2 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975 (nach leithroinnt ar íocaíocht), scaireanna ar tugadh an faoiseamh ina leith le háireamh faoi fhomhír (2) den mhír sin mar chomhshócmhainn le sealbhán nua—
(a) áireofar an sealbhán nua, chun críocha fho-alt (3), mar scaireanna ar tugadh an faoiseamh ina leith, agus
(b) déanfar diúscairt ar an sealbhán nua go léir nó ar chuid de a áireamh chun críocha an ailt seo mar dhiúscairt ar na scaireanna sin go léir nó ar chuid chomhréireach díobh.
(6) Ní dhéanfar scaireanna i gcuideachta a áireamh chun críocha an ailt seo mar scaireanna den aicme chéanna mura n-áireofaí amhlaidh iad dá ndéileálfaí iontu ar stocmhargadh sa Stát.
Luach a fhaightear ó chuideachta.
18.—(1) I gcás ina suibscríobhfaidh pearsa aonair le haghaidh scaireanna cáilithe i gcuideachta agus—
(a) go bhfuair sé aon luach ón gcuideachta sular eisíodh na scaireanna ach sin laistigh den tréimhse iomchuí; nó
(b) go bhfaigheann sé aon luach den sórt sin ar dháta a n-eisiúna nó dá éis ach sin roimh dheireadh na tréimhse iomchuí;
déanfar méid an fhaoisimh a mbeidh teideal aige chuige i leith na scaireanna a laghdú den luach a bheidh faighte.
(2) Chun críocha an ailt seo faigheann pearsa aonair luach ón gcuideachta má dhéanann an chuideachta—
(a) aon chuid dá scairchaipiteal nó dá hurrúis ar leis an bpearsa aonair iad a aisíoc, a fhuascailt nó a athcheannach nó aon íocaíocht a thabhairt dó as a cheart chun aon choda de scairchaipiteal na cuideachta nó chun aon urrúis a thabhairt suas, ar é a chealú nó a mhúchadh;
(b) aon fhiach atá ag dul don phearsa aonair a aisíoc seachas—
(i) fiach gnáth-thrádála a thabhaigh an chuideachta, nó
(ii) aon fhiach eile a thabhaigh an chuideachta—
(I) ar an dáta is luaithe ar ar shuibscríobh sé le haghaidh na scaireanna ar ina leith atá an faoiseamh á éileamh, nó aon tráth dá éis sin; agus
(II) ar shlí seachas i gcomaoin fiach a mhúchadh is fiach a tabhaíodh roimh an dáta sin;
(c) aon íocaíocht a thabhairt don phearsa aonair as a cheart chun aon fhéich a thabhairt suas, ar é a mhúchadh, seachas—
(i) fiach i leith íocaíochta den chineál a luaitear in alt 14 (3) (d) nó (e), nó
(ii) fiach den chineál a luaitear i mír (b) (i) nó (ii);
(d) aon dliteanas de chuid na pearsan aonair i leith na cuideachta a scaoileadh nó a tharscaoileadh, nó aon dliteanas dá chuid i leith tríú duine a urscaoileadh, nó geallúint a thabhairt é a urscaoileadh;
(e) iasacht nó airleacan a thabhairt don phearsa aonair;
(f) sochar nó saoráid a chur ar fáil don phearsa aonair;
(g) sócmhainn a aistriú chuig an bpearsa aonair gan chomaoin ar bith nó ar chomaoin is lú ná a margadhluach nó sócmhainn a fháil uaidh ar chomaoin is mó ná a margadhluach; nó
(h) aon íocaíocht eile a thabhairt dó seachas íocaíocht den chineál a luaitear in alt 14 (3) (a), (b), (c), (d) nó (e) nó íocaíocht d'urscaoileadh féich ghnáth-thrádála.
(3) Chun críocha an ailt seo faigheann pearsa aonair luach ón gcuideachta freisin má fhaigheann sé, i leith gnáthscaireanna atá á sealbhú aige, aon íocaíocht nó sócmhainn i bhfoirceannadh nó i ndáil le díscaoileadh na cuideachta, is foirceannadh nó díscaoileadh a thagann faoi réim alt 15 (5).
(4) Chun críocha an ailt seo faigheann pearsa aonair luach ón gcuideachta freisin má dhéanann aon duine, is duine a d'áireofaí, chun críocha alt 14, mar dhuine a bhfuil baint aige leis an gcuideachta—
(a) aon chuid dá scairchaipiteal nó dá hurrúis ar leis an bpearsa aonair iad a cheannach; nó
(b) aon íocaíocht a thabhairt dó as aon cheart i ndáil le haon chuid de scairchaipiteal nó d'urrúis na cuideachta a thabhairt suas.
(5) Is é an luach a fhaigheann pearsa aonair—
(a) i gcás a thagann faoi réim mhír (a), (b) nó (c) d'fho-alt (2), an méid is infhaighte ag an bpearsa aonair nó, más mó é, margadhluach na scaireanna, na n-urrús nó an fhéich atá i gceist;
(b) i gcás a thagann faoi réim mhír (d) den fho-alt sin, méid an dliteanais;
(c) i gcás a thagann faoi réim mhír (e) den fho-alt sin, méid na hiasachta nó an airleacain;
(d) i gcás a thagann faoi réim mhír (f) den fho-alt sin, an costas don chuideachta as an sochar nó an tsaoráid a chur ar fáil lúide aon chomaoin a thug an phearsa aonair ina leith;
(e) i gcás a thagann faoi réim mhír (g) den fho-alt sin, an difear idir margadhluach na sócmhainne agus an chomaoin (más ann di) a tugadh ina leith;
(f) i gcás a thagann faoi réim mhír (h) den fho-alt sin, méid na híocaíochta;
(g) i gcás a thagann faoi réim fho-alt (3), méid na híocaíochta nó, de réir mar a bheidh, margadhluach na sócmhainne; agus
(h) i gcás a thagann faoi réim fho-alt (4), an méid is infhaighte ag an bpearsa aonair nó, más mó é, margadhluach na scaireanna nó na n-urrús atá i gceist.
(6) Má dhéantar, de bhua an ailt seo, aon fhaoiseamh a choinneáil siar nó a tharraingt siar i gcás pearsa aonair ar eisíodh gnáthscaireanna i gcuideachta chuige tráthanna éagsúla, déanfar an faoiseamh a choinneáil siar nó a tharraingt siar i leith scaireanna a eisíodh níos luaithe seachas i leith scaireanna a eisíodh níos déanaí.
(7) Chun críocha fho-alt (2) (d) measfar dliteanas a bheith scaoilte nó tarscaoilte ag cuideachta mura mbeidh an dliteanas urscaoilte trí íocaíocht laistigh de dhá mhí dhéag ón am ar chóir é a bheith urscaoilte trí íocaíocht.
(8) Chun críocha fho-alt (2) (e) áireofar na nithe seo a leanas ionann is dá mba iasacht ón gcuideachta don phearsa aonair iad—
(a) méid aon fhéich (seachas fiach gnáth-thrádála) a bheidh ag an gcuideachta ar an bpearsa aonair; agus
(b) méid aon fhéich a bheidh dlite den phearsa aonair do thríú dhuine is fiach a bheidh sannta don chuideachta.
(9) San alt seo ciallaíonn “fiach gnáth-thrádála” aon fhiach i ndáil le hearraí nó seirbhísí arna soláthar i ngnáthchúrsa trádála nó gnó nuair nach mó ná sé mhí an creidmheas a tugadh agus nuair nach faide é ná an creidmheas a thugtar de ghnáth do chustaiméirí an duine a sheolann an trádáil nó an gnó.
(10) San alt seo—
(a) aon tagairt d'íocaíocht a thabhairt do dhuine nó d'aistriú a dhéanamh chuige folaíonn sí tagairt d'íocaíocht a thabhairt dó nó d'aistriú a dhéanamh chuige go neamhdhíreach nó ar a ordú nó chun sochair dó; agus
(b) aon tagairt do phearsa aonair folaíonn sí tagairt do chomhlach dá chuid agus aon tagairt don chuideachta folaíonn sí tagairt d'aon duine a bhfuil baint aige leis an gcuideachta.
Caipiteal athshuímh.
19.—(1) Níl pearsa aonair lena mbaineann fo-alt (2) i dteideal faoisimh i leith aon scaireanna i gcuideachta más rud é, tráth ar bith le linn na tréimhse iomchuí, maidir leis an gcuideachta nó aon cheann dá fochuideachtaí—
(a) go dtosaíonn sí, mar an trádáil nó mar chuid den trádáil atá aici, ag seoladh trádála a bhí á seoladh roimhe sin, tráth ar bith le linn na tréimhse sin, ar shlí eile seachas ag an gcuideachta nó ag aon cheann dá fochuideachtaí; nó
(b) go bhfaigheann sí iomlán nó formhór na sócmhainní ar baineadh feidhm astu chun críocha trádála a bhí á seoladh amhlaidh roimhe sin.
(2) Tá feidhm leis an bhfo-alt seo maidir le pearsa aonair más rud é—
(a) gur duine nó grúpa daoine, a mba leis nó leo, tráth ar bith le linn na tréimhse iomchuí, leas ar mhó é san iomlán ná leath-scair sa trádáil (mar a bhí sí á seoladh roimhe sin), aon duine nó aon ghrúpa daoine ar leis nó leo, nó a mba leis nó leo tráth ar bith den sórt sin, leas den sórt sin sa trádáil atá á seoladh ag an gcuideachta nó ag aon cheann dá fochuideachtaí; nó
(b) gur duine, nó grúpa daoine, a raibh, tráth ar bith den sórt sin, rialú aige nó acu ar chuideachta eile a raibh an trádáil á seoladh aici roimhe sin aon duine nó grúpa daoine a bhfuil nó, tráth ar bith den sórt sin, a raibh, rialú aige nó acu ar an gcuideachta;
agus gurb é an duine sin nó duine de na daoine sin an phearsa aonair.
(3) Níl pearsa aonair i dteideal faoisimh i leith aon scaireanna i gcuideachta más rud é—
(a) go dtarlóidh, tráth ar bith le linn na tréimhse iomchuí, go bhfaighidh an chuideachta an scairchaipiteal eisithe go léir i gcuideachta eile; agus
(b) gur duine, nó grúpa daoine, a raibh, tráth ar bith den sórt sin, rialú aige nó acu ar an gcuideachta eile sin aon duine nó grúpa daoine a bhfuil nó, tráth ar bith den sórt sin, a raibh, rialú aige nó acu ar an gcuideachta;
agus gurb é an duine sin nó duine de na daoine sin an phearsa aonair.
(4) Chun críocha fho-alt (2)—
(a) déanfar an duine ar leis nó na daoine ar leo trádáil agus, i gcás inar le dhá dhuine nó níos mó an trádáil, a scaireanna faoi seach sa trádáil sin, a chinneadh de réir fho-alt (11) (a) agus (b), (12) agus (13) d'alt 20 den Acht Cánach Corparáide, 1976; agus
(b) déanfar aon leas, cearta nó cumhachtaí de chuid duine is comhlach do dhuine eile a áireamh mar leas, cearta nó cumhachtaí de chuid an duine eile sin.
(5) San alt seo—
ciallaíonn “fochuideachta” fochuideachta is de chineál a cheadaítear do chuideachta cháilitheach de bhua alt 26; agus
folaíonn “trádáil” aon ghnó, gairm nó slí mhaireachtála agus folaíonn tagairtí do thrádáil a bhí á seoladh roimhe sin tagairtí do chuid de thrádáil den sórt sin.
Luach a fhaigheann daoine seachas éilitheoirí.
20.—(1) Déanfar an faoiseamh a mbeidh pearsa aonair ina theideal i leith aon scaireanna i gcuideachta a laghdú de réir fho-alt (2) más rud é, tráth ar bith le linn na tréimhse iomchuí, go ndéanfaidh an chuideachta aon chuid dá scairchaipiteal is le haon chomhalta eile seachas—
(a) an phearsa aonair sin; nó
(b) pearsa aonair eile a laghdaítear a fhaoiseamh dá bharr sin de bhua alt 18 (2),
a aisíoc, a fhuascailt nó a athcheannach nó aon íocaíocht a thabhairt d'aon chomhalta den sórt sin as a cheart chun aon choda de scairchaipiteal na cuideachta a thabhairt suas, ar é a chealú nó a mhúchadh.
(2) I gcás ina bhfuil feidhm le fo-alt (1), déanfar méid an fhaoisimh a bhfuil teideal ag pearsa aonair chuige a laghdú den mhéid is infhaighte ag an gcomhalta nó, más mó é, de luach ainmniúil an scairchaipitil atá i gceist; agus i gcás ina mbeadh, ar leith ón bhfo-alt seo, teideal ag dhá phearsa aonair nó níos mó chun faoisimh, déanfar an laghdú i gcomhréir le méideanna an fhaoisimh a mbeadh, ar leith ón bhfo-alt seo, teideal acu chucu.
(3) Más rud é, tráth ar bith le linn na tréimhse iomchuí, go bhfaigh idh comhalta de chuideachta aon luach ón gcuideachta de réir bhrí an fho-ailt seo, nó go mbeidh sé i dteideal é a fháil, ansin, chun críocha fhorálacha alt 14 (4) ina bhfeidhmiú maidir le haon tráth dá éis sin, déanfar—
(a) méid ghnáth-scairchaipiteal eisithe na cuideachta; agus
(b) méid na coda den chaipiteal sin arb é atá ann na scaireanna a mbaineann na forálacha sin leo agus méid na coda arb é atá ann an fuílleach,
a áireamh araon mar mhéideanna arna laghdú de réir fho-alt (4).
(4) Déileálfar le méid gach ceann de na codanna a luaitear i bhfo-alt (3) (b) mar mhéid is ionann agus an comhréir sin den mhéid sin arb í an chomhréir í atá idir an méid a suibscríobhadh le haghaidh na coda sin lúide an luach iomchuí agus an méid a suibscríobhadh; agus déileálfar le méid an scairchaipitil eisithe mar mhéid is ionann agus comhshuim na méideanna a ndéileálfar leo faoin bhfo-alt seo mar mhéid na gcodanna sin faoi seach.
(5) An tagairt i bhfo-alt (3) (b) don chuid den chaipiteal arb é atá inti na scaireanna a mbaineann forálacha alt 14 (4) leo, is tagairt í don chuid arb éard í scaireanna atá (de réir bhrí an ailt sin) á sealbhú go díreach nó go neamhdhíreach ag an bpearsa aonair nó a bhfuil sé i dteideal iad a fháil; agus i bhfo-alt (4), ciallaíonn “an luach iomchuí”, i ndáil le gach ceann de na codanna a luaitear ann, an luach a fhaigheann an comhalta nó na comhaltaí atá i dteideal na scaireanna arb iad an chuid sin iad.
(6) Chun críocha fho-alt (3) faigheann comhalta de chuideachta luach ón gcuideachta, nó tá sé i dteideal é a fháil, de réir bhrí an fho-ailt sin in aon chás ina bhfaigheadh pearsa aonair luach ón gcuideachta de bhua mhír (d), (e), (f), (g) nó (h) d'fho-alt (2) d'alt 18 (ach go n-áireofar na híocaíochtaí go léir ar lán-chomaoin a bheith eiscthe ó mhír (h)) agus déanfar an luach a fhaightear a chinneadh mar a dhéantar é a chinneadh chun críocha an ailt sin.
(7) Chun críocha fho-alt (6) áireofar pearsa aonair a bheith i dteideal aon rud a fháil má bhíonn sé i dteideal é a fháil tráth éigin sa todhchaí nó más rud é go mbeidh sé, tráth éigin sa todhchaí, i dteideal é a fháil.
(8) Níl feidhm le fo-alt (1) i ndáil le haon scairchaipiteal a fhuascailt más roimh an 26ú lá d'Eanáir, 1984, a socraíodh an dáta fuascailte ina leith.
(9) Más rud é—
(a) go n-eiseoidh cuideachta, tar éis an 5ú lá d'Aibreán, 1984, scairchaipiteal (“na scaireanna bunaidh”) de luach ainmniúil ar comhionann leis an íosmhéid údaraithe (de réir bhrí Acht na gCuideachtaí (Leasú), 1983) chun ceanglais alt 6 den Acht sin a chomhlíonadh; agus
(b) tar éis do chláraitheoir na gcuideachtaí deimhniú faoin alt sin 6 a eisiúint don chuideachta, go n-eiseoidh sí scaireanna cáilithe,
ní bheidh feidhm le fo-alt (1) i ndáil le haon fhuascailt a dhéanfar ar aon cheann de na scaireanna bunaidh laistigh de dhá mhí dhéag ón dáta ar ar eisíodh na scaireanna sin.
(10) Má dhéantar, de bhua an ailt seo, aon fhaoiseamh a choinneáil siar nó a tharraingt siar i gcás pearsa aonair ar eisíodh gnáthscaireanna sa chuideachta chuige tráthanna éagsúla, déanfar an faoiseamh a choinneáil siar nó a tharraingt siar i leith scaireanna a eisíodh níos luaithe seachas i leith scaireanna a eisíodh níos déanaí.
Mí-úsáid a chosc.
21.—Níl pearsa aonair i dteideal faoisimh i leith aon scaireanna mura suibscríobhfar le haghaidh na scaireanna, agus mura n-eiseofar iad, chun críocha tráchtála bona fide agus ní mar chuid de scéim nó comhshocraíocht arb é an príomhchuspóir, nó ceann de na príomhchuspóirí, atá léi cáin a sheachaint.
Éilimh.
22.—(1) Aon éileamh ar an bhfaoiseamh i leith scaireanna cáilithe arna n-eisiúint ag cuideachta in aon bhliain mheasúnachta déanfar é—
(a) tráth nach luaithe ná an 1ú lá d'Eanáir, 1985, nó, más déanaí é, deireadh na tréimhse ceithre mhí a luaitear in alt 12 (4) (a), agus
(b) tráth nach déanaí ná dhá bhliain tar éis dheireadh na bliana measúnachta sin nó, más tar éis dheireadh na bliana sin a chríochnaigh an tréimhse ceithre mhí sin, tráth nach déanaí ná dhá bhliain tar éis dheireadh na tréimhse sin.
(2) Ní ghéillfear d'éileamh ar fhaoiseamh i leith scaireanna cáilithe i gcuideachta mura mbeidh ag gabháil leis deimhniú arna eisiúint ag an gcuideachta, agus é i cibé foirm a ordóidh na Coimisinéirí Ioncaim, á dheimhniú go bhfuil na coinníollacha i leith an fhaoisimh, a mhéid a bhaineann siad leis an gcuideachta agus leis an trádáil, comhlíonta i ndáil leis na scaireanna sin.
(3) Sula n-eiseoidh sí deimhniú chun críocha fho-alt (2) cuirfidh an chuideachta ráiteas chuig an gcigire á rá go bhfuil na coinníollacha i leith an fhaoisimh, a mhéid a bhaineann siad leis an gcuideachta agus leis an trádáil, comhlíonta aici agus go raibh siad comhlíonta amhlaidh gach uile thráth ó thosach na tréimhse iomchuí.
(4) Ní eiseofar aon deimhniú den sórt sin gan údarás ón gcigire ná ní eiseofar é i gcás ina mbeidh an chuideachta, nó duine a bhfuil baint aige leis an gcuideachta, tar éis fógra a thabhairt don chigire faoi alt 24 (2).
(5) Beidh in aon ráiteas faoi fho-alt (3) cibé faisnéis a iarrfaidh na Coimisinéirí Ioncaim le réasún agus beidh an ráiteas sin i cibé foirm a ordóidh na Coimisinéirí Ioncaim agus beidh dearbhú ann go bhfuil sé ceart de réir mar is fearr is eol don chuideachta agus mar a chreideann sí.
(6) I gcás ina mbeidh cuideachta tar éis deimhniú a eisiúint chun críocha fho-alt (2) nó ráiteas a thabhairt faoi fho-alt (3) agus—
(a) gur tugadh an deimhniú nó an ráiteas go calaoiseach nó go faillíoch; nó
(b) gur eisíodh an deimhniú de shárú ar fho-alt (4);
dlífear pionós nach mó ná £500 nó, i gcás calaoise, nach mó ná £1,000, a chur ar an gcuideachta agus féadfar, gan dochar d'aon mhodh gnóthaithe eile, imeachtaí a shaothrú i leith an phionóis sin agus é a ghnóthú go hachomair amhail mar a dhéantar in imeachtaí achoimre chun aon fhíneáil nó pionós a ghnóthú faoi aon Acht a bhaineann leis an mál.
(7) Chun críche rialachán faoi alt 127 den Acht Cánach Ioncaim, 1967, ní thabharfar aon aird ar an bhfaoiseamh mura mbeidh éileamh air sin déanta, agus mura mbeidh glactha leis, go cuí.
(8) Chun críocha alt 550 den Acht Cánach Ioncaim, 1967, maidir le haon cháin a mhuirearófar le haon mheasúnacht—
(a) áireofar í mar cháin atá dlite agus iníochtha d'ainneoin faoiseamh ón gcáin (cibé acu trí urscaoileadh nó trí aisíoc) a thabhairt dá éis sin de chionn éileamh ar an bhfaoiseamh; ach
(b) mura rud é gur íocadh níos luaithe ná sin í nó go mbeidh sí dlite agus iníoctha níos déanaí ná sin, áireofar í mar cháin a íocadh, sa mhéid go mbeidh faoiseamh ó cháin dlite faoin gCaibidil seo, ar an dáta a rinneadh an t-éileamh ar dá chionn a tugadh an faoiseamh;
agus ní bheidh feidhm le halt 551 den Acht sin de thoradh aon urscaoileadh nó aisíoc lena dtabharfar éifeacht don fhaoiseamh.
Measúnachtaí chun faoiseamh a tharraingt siar.
23.—(1) I gcás inar tugadh aon fhaoiseamh agus go bhfaighfear amach dá éis sin nach raibh sé dlite, tarraingeofar siar é trí mheasúnacht i leith cánach a dhéanamh faoi Chás IV de Sceideal D don bhliain mheasúnachta dar tugadh an faoiseamh.
(2) I gcás inar tugadh aon fhaoiseamh i leith scaireanna ar shuibscríobh fearchéile nó a bhanchéile lena n-aghaidh agus ar scaireanna iad a eisíodh le linn dó bheith á mheasúnú de réir fhorálacha alt 194 (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, agus go mbeidh an faoiseamh sin le tarraingt siar de bhua diúscairt a dhéanfaidh an duine a shuibscríobh le haghaidh na scaireanna sin orthu dá éis sin agus gurb amhlaidh, tráth na diúscartha, nach mbeidh an fearchéile inmheasúnaithe amhlaidh, is ar an duine a dhéanfaidh an diúscairt a dhéanfar aon mheasúnacht chun an faoiseamh sin a tharraingt siar agus déanfar í faoi threoir an laghdú cánach a thig ó mhéid an fhaoisimh gan féachaint d'aon leithroinnt ar an laghdú sin faoi alt 198 (1) agus (2) (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, ná d'aon leithroinnt ar aisíoc cánach faoi alt 195A (a cuireadh isteach leis an Acht Airgeadais, 1983) den Acht Cánach Ioncaim, 1967.
(3) Faoi réir na bhforálacha sin ina dhiaidh seo den alt seo, aon mheasúnacht chun faoiseamh a tharraingt siar a dhéanfar mar gheall ar theagmhas a tharlóidh tar éis dháta an éilimh, féadfar í a dhéanamh laistigh de dheich mbliana tar éis dheireadh na bliana measúnachta ina dtarlaíonn an teagmhas sin.
(4) Ní dhéanfar aon mheasúnacht chun faoiseamh a tharraingt siar i leith scaireanna a eisíodh chuig duine ar bith mar gheall ar aon teagmhas a tharlóidh tar éis dó bás a fháil.
(5) I gcás ina ndearna duine, trí dhiúscairt nó diúscairtí lena mbaineann alt 17 (1) (b), na gnáthscaireanna go léir a bheidh eisithe ag cuideachta chuige a dhiúscairt, ní dhéanfar aon mheasúnacht chun faoiseamh a tharraingt siar i leith aon scair de na scaireanna sin mar gheall ar aon teagmhas ina dhiaidh sin mura dtarlóidh sé tráth a mbeidh baint aige leis an gcuideachta de réir bhrí alt 14.
(6) Ní dochar fo-alt (3) don choinníoll a ghabhann le halt 186 (2) (a) den Acht Cánach Ioncaim, 1967.
(7) Ina fheidhmiú maidir le measúnacht a dhéanfar de bhua an ailt seo, beidh éifeacht le halt 550 den Acht Cánach Ioncaim, 1967, ionann is dá mba é an dáta a dtiocfaidh an cháin a mhuirearófar leis an measúnacht chun bheith dlite agus iníoctha—
(a) i gcás faoiseamh arna tharraingt siar de bhua alt 14, 15, 16, 19 nó 20 (1) de thoradh aon teagmhas a tharlóidh tar éis an faoiseamh a dheonú, dáta an teagmhais sin;
(b) i gcás faoiseamh arna tharraingt siar de bhua alt 17 (1) de thoradh diúscartha tar éis an faoiseamh a dheonú, dáta na diúscartha;
(c) i gcás faoiseamh arna tharraingt siar de bhua alt 18 de thoradh luach a fháil tar éis an faoiseamh a dheonú, dáta na fála;
(d) i gcás faoiseamh arna tharraingt siar de bhua alt 21—
(i) a mhéid a bheidh éifeacht tugtha don fhaoiseamh de réir rialachán faoi alt 127 den Acht Cánach Ioncaim, 1967, an 5ú lá d'Aibreán sa bhliain mheasúnachta inar tugadh éifeacht dó amhlaidh; agus
(ii) a mhéid nach mbeidh éifeacht tugtha dó amhlaidh, an dáta ar ar deonaíodh an faoiseamh.
(8) Chun críocha fho-alt (7) is é dáta deonaithe an fhaoisimh an dáta ar ar tugadh aisíoc cánach chun éifeacht a thabhairt don fhaoiseamh nó, murar tugadh aon aisíoc den sórt sin, an dáta ar ar eisigh an cigire fógra chuig an éilitheoir inar sonraíodh méid na cánach ab iníoctha tar éis éifeacht a thabhairt don fhaoiseamh.
Faisnéis.
24.—(1) I gcás ina dtarlóidh teagmhas a mbeidh aon fhaoiseamh a tugadh do phearsa aonair le tarraingt siar dá bharr de bhua alt 14, 17 nó 18, déanfaidh an phearsa aonair, laistigh de sheasca lá ón lá a dtiocfaidh an teagmhas ar a eolas, fógra i scríbhinn a thabhairt don chigire ina mbeidh sonraí i dtaobh an teagmhais.
(2) I gcás ina dtarlóidh teagmhas a mbeidh aon fhaoiseamh i leith aon scaireanna i gcuideachta le tarraingt siar dá bharr de bhua alt 15, 16, 18, 19, 20 nó 21, déanfaidh—
(a) an chuideachta; agus
(b) aon duine a bhfuil baint aige leis an gcuideachta agus a bhfuil aon eolas aige faoin ábhar sin;
laistigh de sheasca lá ó dháta an teagmhais nó, i gcás duine a thagann faoi réim mhír (b), laistigh de sheasca lá ón lá a dtiocfaidh sin ar a eolas, fógra i scríbhinn a thabhairt don chigire ina mbeidh sonraí i dtaobh an teagmhais nó na híocaíochta.
(3) Má tá cúis ag an gcigire chun a chreidiúint nach bhfuil fógra, a cheanglaítear ar dhuine a thabhairt faoi fho-alt (1) nó (2) i dtaobh aon teagmhais, tugtha aige, féadfaidh an cigire, le fógra i scríbhinn, a cheangal ar an duine sin cibé faisnéis i ndáil leis an teagmhas a iarrfaidh an cigire le réasún chun críocha na Caibidle seo a chur ar fáil dó laistigh de cibé tréimhse ama (nach lú ná seasca lá) a bheidh sonraithe san fhógra.
(4) I gcás ina n-éileofar faoiseamh i leith scaireanna i gcuideachta agus go mbeidh cúis ag an gcigire chun a chreidiúint nach bhfuil sé dlite mar gheall ar aon chomhshocraíocht nó scéim den sórt a luaitear in alt 14 (10), 15 (7) nó 21, féadfaidh sé, le fógra i scríbhinn, a cheangal ar aon duine lena mbaineann, na nithe seo a leanas a chur ar fáil dó laistigh de cibé tréimhse ama (nach lú ná seasca lá) a bheidh sonraithe san fhógra—
(a) dearbhú i scríbhinn á rá cibé acu atá nó nach bhfuil, de réir na faisnéise atá ag an duine sin nó a fhéadfaidh sé le réasún a fháil, comhshocraíocht nó scéim den sórt sin ann, nó an raibh riamh;
(b) cibé faisnéis eile a iarrfaidh an cigire le réasún chun críocha na forála atá i gceist ar faisnéis í atá ag an duine sin nó a fhéadfaidh sé le réasún a fháil.
(5) Na tagairtí i bhfo-alt (4) don duine lena mbaineann is tagairti iad, i ndáil le hailt 14 (10) agus 21, don éilitheoir agus, i ndáil le hailt 15 (7) agus 21, don chuideachta agus d'aon duine a rialaíonn an chuideachta.
(6) I gcás inar tugadh faoiseamh i leith scaireanna i gcuideachta—
(a) aon duine a fhaigheann aon íocaíocht nó sócmhainn ón gcuideachta a d'fhéadfadh a bheith ina luach arna fháil (cibé acu aige féin nó ag duine eile) chun críocha alt 18 nó 20 (3); agus
(b) aon duine a bhfaightear íocaíocht nó sócmhainn den sórt sin thar a cheann,
déarfaidh sé, má cheanglaíonn an cigire air sin a dhéanamh, arb amhlaidh maidir leis an íocaíocht nó an tsócmhainn a fuair sé féin nó a fuarthas thar a cheann, gur thar ceann aon duine eile seachas é féin a fuarthas í agus, más amhlaidh atá, tabharfaidh sé ainm agus seoladh an duine sin.
(7) I gcás inar éilíodh faoiseamh i leith scaireanna i gcuideachta, déanfaidh aon duine a shealbhaíonn nó a shealbhaigh scaireanna sa chuideachta agus aon duine a bhfuil nó a raibh aon scaireanna den sórt sin á sealbhú thar a cheann, a rá, má cheanglaíonn an cigire air sin a dhéanamh, arb amhlaidh maidir leis na scaireanna a shealbhaíonn nó a shealbhaigh sé nó na scaireanna atá nó a bhí á sealbhú thar a cheann, gur thar ceann aon duine eile seachas é féin atá nó a bhí siad á sealbhú agus, más amhlaidh atá, tabharfaidh sé ainm agus seoladh an duine sin.
(8) Ní bheidh aon oibleagáid maidir le rúndacht a fhorchuirtear le reacht nó ar shlí eile ina bac ar an gcigire a nochtadh do chuideachta gur tugadh nó gur éilíodh faoiseamh i leith líon nó cion áirithe dá cuid scaireanna.
(9) Leasaítear leis seo Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967—
(a) trí “An tAcht Airgeadais, 1984, alt 24 (3) agus (4)” a chur isteach i gcolún 2; agus
(b) trí “An tAcht Airgeadais, 1984, alt 24 (1) agus (2)” a chur isteach i gcolún 3.
Cáin ghnóchan caipitiúil.
25.—(1) Déanfar na suimeanna is inlamhála mar asbhaintí as an gcomaoin, le linn ríomh a bheith á dhéanamh, chun críocha cánach gnóchan caipitiúil, ar an ngnóchan nó ar an gcaillteanas a d'fhaibhrigh chuig pearsa aonair as diúscairt scaireanna ar tugadh, agus nár tarraingíodh siar, aon fhaoiseamh ina leith, a chinneadh gan féachaint don fhaoiseamh sin, ach amháin go ndéanfar, i gcás inar mó na suimeanna sin ná an chomaoin, iad a laghdú méid is ionann agus—
(a) méid an fhaoisimh sin, nó
(b) an bhreis,
cibé acu is lú, ach ní bheidh feidhm leis na forálacha sin roimhe seo den fhomhír seo maidir le diúscairt a thagann faoi réim alt 13 (5) den Acht um Cháin Ghnóchan Caipitiúil, 1975.
(2) I ndáil le scaireanna ar tugadh, agus nár tarraingíodh siar, faoiseamh ina leith, déanfar, chun críocha cánach gnóchan caipitiúil, aon cheist—
(a) i dtaobh cé acu de na scaireanna den sórt sin, a eisíodh chuig duine tráthanna éagsúla, a mbaineann diúscairt leo; nó
(b) i dtaobh cibé acu an leis na scaireanna sin nó le scaireanna eile a bhaineann diúscairt;
a chinneadh amhail mar a chinntear chun críocha alt 17.
(3) I gcás ina sealbhaíonn pearsa aonair gnáthscaireanna i gcuideachta agus go bhfuil an faoiseamh tugtha i leith cuid acu ach nach bhfuil i gcás cuid eile, ansin, má tharlaíonn atheagrú, de réir bhrí mhír 2 (1) de Sceideal 2 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975, a dhéanann difear do na scaireanna sin, beidh feidhm ar leithligh le mír 2 (2) den Sceideal sin maidir leis na scaireanna ar tugadh an faoiseamh ina leith agus maidir leis na scaireanna eile (sa chaoi go ndéileálfar leis na scaireanna de gach cineál mar shealbhán ar leithligh de scaireanna bunaidh agus go sonrófar iad le sealbhán nua ar leithligh).
(4) Déanfar na coigeartuithe sin go léir ar cháin ghnóchan caipitiúil, cibé acu trí mheasúnacht nó trí urscaoileadh nó aisíoc cánach, is gá de dhroim an faoiseamh a thabhairt nó a tharraingt siar.
Feidhm maidir le fochuideachtaí.
26.—(1) Ceadaítear do chuideachta cháilitheach fochuideachta amháin nó níos mó a bheith aici sa tréimhse iomchuí más rud é—
(a) go mbeidh na coinníollacha i bhfo-alt (2) comhlíonta i ndáil leis an bhfochuideachta nó le gach fochuideachta agus, ach amháin mar a fhoráiltear i bhfo-alt (3), go leanfar i gcónaí dá gcomhlíonadh go dtí deireadh na tréimhse iomchuí; agus
(b) maidir leis an bhfochuideachta nó le gach fochuideachta, gur corpraíodh sa Stát í agus gur cuideachta í—
(i) a thagann faoi réim alt 15 (2) (a), nó
(ii) atá ann d'aontoisc chun aon trádáil nach bhfuil inti ach oibríocht amháin nó níos mó de na hoibríochtaí trádála seo a leanas a sheoladh go hiomlán nó go formhór sa Stát—
(I) earraí nó ábhair a cheannach lena n-úsáid ag an gcuideachta cháilitheach nó ag fochuideachtaí dá cuid,
(II) earraí nó ábhair arna dtáirgeadh ag an gcuideachta cháilitheach nó ag fochuideachtaí dá cuid a dhíol,
nó
(III) seirbhísí a thabhairt don chuideachta cháilitheach nó d'fhochuideachtaí dá cuid nó seirbhísí a thabhairt thar a gceann.
(2) Is iad seo a leanas na coinníollacha dá dtagraítear i bhfo-alt (1) (a)—
(a) gur leis an gcuideachta cháilitheach scairchaipiteal eisithe uile na fochuideachta agus an chumhacht iomlán vótála inti; agus
(b) nach mbeidh an fhochuideachta faoi rialú aon duine eile de réir bhrí alt 158 den Acht Cánach Corparáide, 1976; agus
(c) nach bhfuil aon chomhshocraíochtaí ar marthain a dtarlódh dá mbua go scoirfí de na coinníollacha i míreanna (a) agus (b) a chomhlíonadh.
(3) Ní mheasfar go bhfuil scortha de na coinníollacha dá dtagraítear i bhfo-alt (1) (a) a chomhlíonadh de bhíthin an fhochuideachta nó an chuideachta cháilitheach a fhoirceannadh nó a dhíscaoileadh gan foirceannadh agus dá bhíthin sin amháin, más rud é—
(a) go suitear gur ar chúiseanna tráchtála bona fide a rinneadh an foirceannadh nó an díscaoileadh agus nach cuid é de scéim nó comhshocraíocht arb é an príomhchuspóir, nó ceann de na príomhchuspóirí, atá léi cáin a sheachaint; agus
(b) go ndéantar na glansócmhainní, más ann, de chuid na fochuideachta nó, de réir mar a bheidh, de chuid na cuid eachta cáilithí, a dháileadh ar a comhaltaí roimh dheireadh na tréimhse iomchuí nó, i gcás foirceannadh, sula mbeidh trí bliana caite (más déanaí sin) ó tosaíodh ar an bhfoirceannadh.
(4) I gcás ina mbeidh fochuideachta amháin nó níos mó ag cuideachta cháilitheach sa tréimhse iomchuí beidh éifeacht leis an gCaibidil seo faoi réir an Dara Sceideal.
Ainmnithigh agus cistí infheistíochta ainmnithe.
27.—(1) Aon scaireanna a suibscríobhann ainmnitheach lena n-aghaidh thar ceann pearsan aonair, nó a eisítear chuige nó a shealbhaíonn nó a dhiúscraíonn sé thar a cheann sin, measfar, chun críocha na Caibidle seo, gurb é an phearsa aonair sin a shuibscríobhann lena n-aghaidh nó gur chuige a eisítear iad nó gurb eisean a shealbhaíonn nó a dhiúscraíonn iad.
(2) (a) Tabharfar faoiseamh, agus ní bheidh feidhm le halt 13 (1) (ar leith ón gcoinníoll a ghabhann leis), maidir le méid arna shuibscríobh i gcáil ainmnithigh thar ceann pearsan aonair ag duine nó daoine ag a bhfuil bainistí ciste infheistíochta a bheidh ainmnithe ag na Coimisinéirí Ioncaim chun críocha an ailt seo (“bainisteoirí ciste ainmnithe”) i gcás inar cuid den chiste an méid a shuibscríobhtar amhlaidh.
(b) Ach amháin mar a fhoráiltear le mír (a), ní thabharfar faoiseamh i leith méid arna shuibscríobh i gcáil ainmnithigh thar ceann pearsan aonair ag duine nó daoine ag a bhfuil bainistí ciste infheistíochta i gcás inar cuid den chiste an méid a shuibscríobhtar amhlaidh.
(3) Féadfaidh na Coimisinéirí Ioncaim, más cuí leo, ag féachaint do fhíorais an cháis áirithe agus tar éis dóibh cibé comhairle, más ann, is dóigh leo is gá a ghlacadh ó cibé duine nó comhlacht daoine a mheasann siad a d'fhéadfadh cabhrú leo agus faoi réir cibé coinníollacha, más ann, is dóigh leo is cóir a chur ag gabháil leis an ainmniú, ciste infheistíochta a ainmniú chun críocha na Caibidle seo.
(4) (a) Féadfaidh na Coimisinéirí Ioncaim, trí fhógra i scríbhinn a thabhairt do bhainisteoirí ciste infheistíochta ainmnithe, an t-ainmniú a thugtar chun críocha an ailt seo don chiste de réir fho-alt (3) a tharraingt siar agus, ar an bhfógra a thabhairt, scoirfidh an ciste de bheith ina chiste ainmnithe i leith aon suibscríobhanna a dhéanfar tar éis dháta an fhógra dá dtagraítear i mír (b).
(b) I gcás ina dtarraingeoidh na Coimisinéirí Ioncaim siar ainmniú aon chiste chun críocha an ailt seo, déanfar fógra faoin tarraingt siar a fhoilsiú, a luaithe is féidir, san Iris Oifigiúil.
(5) I gcás ina n-éileoidh pearsa aonair faoiseamh i leith scaireanna cáilithe i gcuideachta ar scaireanna iad a bheidh eisithe chuig bainisteoirí ciste ainmnithe i gcáil ainmnithigh don phearsa aonair sin, beidh feidhm le halt 22 (2) ionann is dá mba iad na ceanglais a bhí ann—
(a) gur chuig na bainisteoirí a eiseoidh an chuideachta an deimhniú a luaitear sa mhír sin; agus
(b) go mbeidh deimhniú arna eisiúint ag na bainisteoirí, agus é i cibé foirm a údaróidh na Coimisinéirí Ioncaim, ag gabháil leis an éileamh ar fhaoiseamh agus go dtabharfar sa deimhniú sin cibé faisnéis a iarrfaidh na Coimisinéirí Ioncaim agus go ndeimhneofar ann go bhfuil ag na bainisteoirí deimhnithe a d'eisigh na cuideachtaí lena mbaineann chucu, chun críocha alt 22 (2), i leith na sealbhán de scaireanna cáilithe a bheidh sonraithe i ndeimhniú na mbainisteoirí.
(6) Féadfar a cheangal ar bhainisteoirí ciste ainmnithe, le fógra a thabharfaidh cigire nó oifigeach eile de chuid na gCoimisinéirí Ioncaim dóibh, tuairisceán i dtaobh na sealbhán de scaireanna cáilithe a bheidh sonraithe i ndeimhnithe arna n-eisiúint acu de réir fho-alt (5) sa bhliain mheasúnachta lena mbaineann an tuairisceán a sheachadadh ar an oifigeach laistigh den teorainn ama a luaitear san fhógra.
(7) Ní bheidh feidhm le halt 22 (6) i ndáil le haon deimhniú a eiseoidh bainisteoirí ciste ainmnithe chun críocha fho-alt (5).
(8) Gan dochar do ghinearáltacht fho-alt (3), déanfaidh na Coimisinéirí Ioncaim ciste a ainmniú chun críocha na Caibidle seo más rud é, agus ar an gcoinníoll amháin, gur deimhin leo go bhfuil an ciste bunaithe faoi iontaobhais neamhinchúlghairthe agus gur bunaíodh é d'aontoisc chun a chumasú do phearsana aonair a cháilíonn le haghaidh an fhaoisimh (dá ngairtear “pearsana aonair cáilitheacha” anseo ina dhiaidh seo san fho-alt seo) infheistiú i scaireanna cáilithe de chuid cuideachta cáilithí agus go bhforáiltear faoi théarmaí na n-iontaobhas—
(a) go ndéanfar an ciste iomlán a infheistiú gan mhoill mhíchuí i scaireanna cáilithe,
(b) nach ndéanfaidh an ciste suibscríobh ach amháin le haghaidh scaireanna a d'fhágfadh, faoi réir imthosca na bpearsan aonair cáilitheach atá rannpháirteach sa chiste (dá ngairtear “rannpháirtithe” anseo ina dhiaidh seo san fho-alt seo), go mbeadh na rannpháirtithe sin cáilithe le haghaidh faoisimh,
(c) go ndéanfar, go dtí go ndéanfar infheistiú i scaireanna cáilithe, aon airgead a bheidh suibscríofa chun scaireanna a cheannach a chur i dtaisce i gcuntas leithleach i mbanc atá ceadúnaithe chun gnó a dhéanamh sa Stát,
(d) go bhfuil aon mhéideanna a gheofar ar mhodh díbhinní nó úis, faoi réir choimisiún i leith costas bainistí nach mó ná 5 faoin gcéad den ioncam sin, le híoc gan mhoill mhíchuí leis na rannpháirtithe,
(e) nach mbeidh, i ndáil le bunú an chiste, aon mhuirir a ghearrfar ar mhodh costas bainistí níos mó, i ndáil le haon rannpháirtí, ná méid réasúnach ná níos mó, i gcás ar bith, ná cúig faoin gcéad de na méideanna a bheidh suibscríofa ag an rannpháirtí sin i leith an chiste,
(f) go ndéanfar cuntais iniúchta an chiste a chur gach bliain chuig na Coimisinéirí Ioncaim a luaithe is féidir tar éis dheireadh gach tréimhse dá ndéantar cuntais an chiste amach,
(g) nach mbeidh baint, díreach nó neamhdhíreach, de thuras na huaire, ag bainisteoirí, ag iontaobhaithe an chiste ná ag aon chomhlach dá gcuid le haon chuideachta ar cuid den chiste a cuid scaireanna,
(h) nach ndéanfar aon lascainí ar scaireanna cáilithe arna bhfáil ag iontaobhaithe nó bainisteoirí an chiste a ghlacadh ach amháin chun sochair do na rannpháirtithe,
(i) gur ciste dúnta an ciste agus gur luaithe an dáta deiridh le haghaidh rannpháirtíochta ná dáta na chéad infheistíochta a dhéanamh,
(j) má tá teorainn curtha le méid an chiste nó má tá íosmhéid infheistíochta mar choinníoll leis, go mbeidh aon suibscríobhanna nach nglacfar leo le cur ar ais gan mhoill mhíchuí, agus
(k) nach mbeidh cead ag aon rannpháirtí go ndéanfaí aon scair eanna in aon chuideachta a mbeidh infheistiú déanta ag an gciste inti a aistriú go dtí a ainm féin go dtí go mbeidh cúig bliana caite ón dáta ar eisíodh na scaireanna chuig an gciste.
Caibidil IV
Frithsheachaint agus Frithimghabháil
Mar a dhéileálfar, ó thaobh cánach, le hurrúis neamhúsmhara áirithe.
28.—(1) Ní bheidh feidhm le forálacha alt 465 den Acht Cánach Ioncaim, 1967, ná le halt 63 den Acht Airgeadais, 1969, maidir le heisiúintí urrús lena mbaineann an t-alt seo a dhéanfar tar éis an 25ú lá d'Eanáir, 1984, mura mbeidh tairiscint le haghaidh aon urrúis den sórt sin curtha isteach ar an dáta sin nó roimhe.
(2) Tá feidhm leis an alt seo—
(a) maidir le Billí Státchiste arna n-eisiúint ag an Aire Airgeadais, agus
(b) maidir le Billí Idirghabhála um Earraí Talmhaíochta arna n-eisiúint ag an Aire Talmhaíochta.
Cánachas ar ioncam a mheastar a eascraíonn ó dhíolacháin áirithe urrús.
29.—(1) San alt seo—
ciallaíonn “úinéir”, tráth ar bith, i ndáil le hurrúis, an duine a mbeadh teideal aige, dá ndéanfadh an duine a d'eisigh na hurrúis iad a fhuascailt an tráth sin, chun fáltais na fuascailte;
folaíonn “urrúis”—
(a) sócmhainní nach sócmhainní inmhuirearaithe chun críocha cánach gnóchan caipitiúil de bhua alt 19 den Acht um Cháin Ghnóchan Caipitiúil, 1975, agus
(b) stoic, bannaí agus oibleagáidí le haon rialtas, bardas cathrach, cuideachta nó comhlacht corpraithe eile cibé acu a chruthaíonn nó a fhianaíonn siad muirear ar shócmhainní nó nach ndéanann,
ach ní fholaíonn sé scaireanna (de réir bhrí Acht na gCuideachtaí, 1963) de chuid cuideachta (de réir na brí sin adúradh) nó comhlachta dá samhail;
ciallaíonn “cáin” cáin ioncaim nó cáin chorparáide, de réir mar is iomchuí.
(2) I gcás ina ndíolfaidh nó ina n-aistreoidh úinéir urrúis an t-urrús, ansin, más é toradh an idirbhirt go mbeidh aon ús, a thiocfaidh chun bheith iníoctha i leith an urrúis, infhaighte ar shlí seachas ag an úinéir sin, measfar an t-ús a bheith faibhrithe ó lá go lá ón dáta a ndearnadh an íocaíocht úis deiridh leis an úinéir sin i leith an urrúis nó, i gcás nach ndearnadh aon íocaíocht den sórt sin, ón dáta a bhfuair an t-úinéir sin an t-urrús agus beidh cáin inmhuirearaithe ar an úinéir sin, faoi Chás IV de Sceideal D, i leith an úis a mheasfar a bheith faibhrithe amhlaidh anuas go dtí an dáta a dhéanfar an conradh chun an díol nó an t-aistriú a dhéanamh nó an dáta a íocfar an chomaoin i leith an díola, cibé acu is déanaí:
Ar choinníoll nach mbeidh feidhm leis an alt seo—
(a) má bhí an t-urrús á shealbhú ag an úinéir céanna ar feadh tréimhse leanúnaí dhá bhliain ar a laghad díreach roimh dháta an chonartha sin nó dáta na híocaíochta sin, cibé acu is déanaí, ach, maidir le hionadaithe pearsanta duine éagtha a bhfuil a eastát i gcúrsa a riartha, agus maidir leis an duine éagtha, measfar, chun críocha na míre seo, gurb iad an t-úinéir céanna iad, nó
(b) más duine é an t-úinéir sin a sheolann trádáil arb é atá inti, go hiomlán nó go páirteach, déileáil in urrúis a bhfuil cáin ioncaim nó cáin chorparáide inmhuirearaithe ar na brabúis astu faoi Chás I de Sceideal D don bhliain mheasúnachta nó, de réir mar a bheidh, don tréimhse chuntasaíochta a ndéantar ina leith an chomaoin i leith an díola a chur i gcuntas le linn brabúis na trádála a bheith á ríomh chun críocha measúnachta i leith cánach ioncaim nó cánach corparáide don bhliain sin nó don tréimhse chuntasaíochta sin, mura rud é gurb é atá sa trádáil, go hiomlán nó go páirteach, gnó saoil nach bhfuil cáin chorparáide inmhuirearaithe ar na brabúis as faoi Chás I de Sceideal D don tréimhse chuntasaíochta sin, nó
(c) más éard é an díol nó an t-aistriú díol nó aistriú a dhéanann banchéile chuig a fearchéile tráth a mheastar í a bheith ina cónaí leis chun críocha cánach ioncaim mar a fhoráiltear in alt 192 (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, nó díol nó aistriú a dhéanann fearchéile chuig a bhanchéile tráth den chineál sin a dúradh, ach i gcás idirbheart den chineál sin a dúradh nó i gcás díol nó aistriú a dhéanann an fearchéile nó an bhanchéile chuig aon duine eile i ndiaidh idirbhirt nó idirbhearta den chineál sin a dúradh, measfar, chun críocha mhír (a), gurb iad an t-úinéir céanna an fearchéile agus an bhanchéile, nó
(d) más urrús é an t-urrús a ndéileáltar leis an ús air mar dháileadh chun críocha na nAchtanna Cánach Corparáide.
(3) I mír (b) den choinníoll a ghabhann le fo-alt (2), beidh le “gnó saoil” an bhrí a shanntar dó le halt 50 (2) den Acht Cánach Corparáide, 1976.
(4) (a) Chun na gcríocha a bhaineann le hurrúis arna bhfáil ag úinéir a shonrú le hurrúis atá ar áireamh i ndíol nó in aistriú arna dhéanamh ag an úinéir, measfar, sa mhéid gur urrúis den aicme chéanna na hurrúis, urrúis arna bhfáil ar dháta is déanaí a bheith ar áireamh amhlaidh roimh urrúis arna bhfáil ar dháta is luaithe.
(b) Measfar gur urrúis den aicme chéanna urrúis má bhíonn teideal ag úinéirí na n-urrús chun na gcearta céanna i gcoinne an duine chéanna ó thaobh caipitil agus úis agus chun na leigheasanna céanna ó thaobh na cearta sin a chur i bhfeidhm.
(5) (a) Gan dochar d'aon fhorálacha eile de chuid na nAchtanna Cánach lena gceanglaítear faisnéis a nochtadh, féadfaidh cigire, le fógra i scríbhinn, a cheangal ar aon duine lena mbaineann mír (b) cibé sonraí a mheasann an cigire is gá chun críocha an ailt seo, agus chun a chinneadh an eascraíonn muirear cánach faoin alt seo, a thabhairt laistigh den tréimhse ama a bheidh sonraithe san fhógra.
(b) Baineann mír (a)—
(i) le duine a eisíonn urrús,
(ii) le haon ghníomhaire de chuid duine den sórt sin,
(iii) le húinéir urrúis.
(6) Leasaítear leis seo Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967, trí “An tAcht Airgeadais, 1984, alt 29” a chur isteach i gcolún 2 den Sceideal sin.
(7) Beidh éifeacht leis an alt seo i ndáil le haon díol nó aistriú a dhéanfar tar éis an 25ú lá d'Eanáir, 1984.
Caibidil V
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Leasú ar alt 30 (achomhairc in aghaidh measúnachtaí agus íocaíochtaí ar cuntas) den Acht Airgeadais, 1976.
30.—Leasaítear leis seo alt 30 den Acht Airgeadais, 1976—
(a) tríd an míniú seo a leanas a chur isteach i bhfo-alt (1) roimh “ciallaíonn ‘measúnacht i leith cánach”':
“ciallaíonn ‘an méid iomchuí'—
(a) i gcás measúnacht i leith cánach ioncaim (seachas measúnacht i leith méid in ionannas cánach ioncaim chun críocha alt 31 (1) (a) den Acht Cánach Corparáide, 1976) don bhliain 1984-85 nó bliain mheasúnachta dá éis, 85 faoin gcéad den mhéid cánach a fionnadh a bheith inmhuirearaithe leis an measúnacht tar éis an t-achomharc a chinneadh, agus
(b) i gcás aon mheasúnacht eile i leith cánach, 80 faoin gcéad den mhéid cánach a fionnadh a bheith inmhuirearaithe leis an measúnacht tar éis an t-achomharc a chinneadh;”,
agus
(b) tríd an mír seo a leanas a chur in ionad mhír (b) i bhfo-alt (5):
“(b) an méid iomchuí,”.
Leasú ar Chaibidil IX (Scéimeanna Brabús-Roinnte) de Chuid I den Acht Airgeadais, 1982, agus ar an Tríú Sceideal (Scéimeanna Brabús-Roinnte) a ghabhann leis an Acht sin.
31.—Déantar leis seo Caibidil IX de Chuid I den Acht Airgeadais, 1982, agus an Tríú Sceideal a ghabhann leis an Acht sin, a leasú mar a leanas—
(a) maidir leis an mbliain 1984-85 agus blianta measúnachta dá éis, trí “£5,000” a chur in ionad “£1,000” i bhfo-ailt (1) agus (2) d'alt 56 agus i mír 1 (4) den Tríú Sceideal, agus
(b) maidir le haon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1984, nó dá éis, trí “20 faoin gcéad díobh seo a leanas” a scriosadh as an gcoinníoll a ghabhann le halt 58 (1),
agus tá na fo-ailt sin (1) agus (2), an mhír sin 1 (4) agus an chuid sin den choinníoll sin atá roimh mhír (i) den choinníoll sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(1) Más mó ná £5,000 iomlán mhargadhluachanna tosaigh na scaireanna go léir a bheidh leithreasaithe chuig pearsa aonair aon bhliain mheasúnachta áirithe (cibé acu faoi scéim cheadaithe amháin nó faoi dhá scéim nó níos mó den sórt sin) beidh feidhm ag fo-ailt (4) go (7) maidir leis na scaireanna breise, is é sin le rá, aon scair ba chúis leis an teorainn sin a shárú agus aon scair a leithreasaíodh tar éis an teorainn sin a shárú. (2) Chun críocha fho-alt (1), má dhéantar uimhir scaireanna a leithreasú chuig pearsa aonair an tráth céanna faoi dhá scéim cheadaithe nó níos mó, áireofar an chomhréir chéanna de na scaireanna a leithreasófar an tráth sin faoi gach scéim mar chomhréir a bheidh leithreasaithe sula mbeidh an teorainn £5,000 sáraithe. (4) Ní mór don scéim a fhoráil nach mbeidh iomlán mhargadhluachanna tosaigh na scaireanna a leithreasófar i mbliain mheasúnachta chuig aon rannpháirtí amháin níos mó ná £5,000. Ar choinníoll nach lamhálfar aon asbhaint faoin alt seo nó faoi aon fhoráil eile de na hAchtanna Cánach i leith cibé riar d'aon suim, nó de mhéid comhiomlán aon suimeanna, a caitheadh amhlaidh sa tréimhse chuntasaíochta sin is mó ná— |
Faoiseamh i leith bronntanais le haghaidh oideachas sna healaíona.
32.—(1) San alt seo—
ciallaíonn “comhlacht ceadaithe” aon chomhlacht nó institiúid sa Stát a bheidh ceadaithe ag an Aire Airgeadais chun críocha an ailt seo is comhlacht nó institiúid—
(a) a chuireann aon chúrsa ar fáil sa Stát a mbaineann ceann dá choinníollacha iontrála le torthaí Scrúdú na hArdteistiméireachta, scrúdú máithreánach de chuid ollscoile aitheanta sa Stát nó scrúdú comhionann a sheoltar lasmuigh den Stát, nó
(b) (i) atá bunaithe ar bhonn buan chun ceann amháin nó níos mó de na hábhair cheadaithe a chur chun cinn go hiomlán nó go formhór sa Stát, agus chuige sin amháin,
(ii) a chuidíonn leis an ábhar sin nó na hábhair sin a chur chun cinn ar bhonn náisiúnta nó réigiúnach, agus
(iii) a dtoirmisceann a bhunreacht air aon sócmhainní no brabúis dá chuid a dháileadh ar a chomhaltaí;
ciallaíonn “ábhar ceadaithe”—
(a) cleachtadh na hailtireachta,
(b) cleachtadh na healaíne agus deartha,
(c) cleachtadh an cheoil agus chumadóireacht an cheoil,
(d) cleachtadh ealaíona na hamharclannaíochta,
(e) cleachtadh ealaíona na scannánaíochta, nó
(f) aon ábhar eile a bheidh ceadaithe ag an Aire Airgeadais chun críocha an ailt seo;
ciallaíonn “cáin” cáin ioncaim nó cáin chorparáide, de réir mar a bheidh.
(2) Tá feidhm leis an alt seo maidir le bronntanas airgid—
(a) a thabharfar, an 6ú lá d'Aibreán, 1984, nó dá éis, do chomhlacht ceadaithe chun cabhrú leis an gcomhlacht sin le cur chun cinn aon ábhair cheadaithe a spreagadh sa Stát,
(b) a mbaineann an comhlacht ceadaithe úsáid as chun na críche sin, agus
(c) nach inasbhainte le linn brabúis nó gnóchain trádála nó gairme a bheith á ríomh chun críocha cánach nó nach ioncam lena mbaineann forálacha alt 439 den Acht Cánach Ioncaim, 1967.
(3) I gcás ina gcruthóidh duine gur thug sé bronntanas lena mbaineann an t-alt seo agus go n-éileoidh sé faoiseamh ó cháin faoina threoir sin, beidh feidhm le forálacha fho-alt (4) nó, de réir mar a bheidh, fho-alt (5):
Ar choinníoll, le linn glanmhéid an bhronntanais a bheith á chinneadh chun críocha na bhfo-alt sin, go ndéanfar méid nó luach aon chomaoine a fuair an duine sin mar thoradh ar an mbronntanas a thabhairt, cibé acu an go díreach nó go neamhdhíreach ón gcomhlacht ceadaithe dar tugadh an bronntanas, nó ar shlí eile, a fuair sé í, a asbhaint as méid an bhronntanais.
(4) Chun críocha cánach ioncaim don bhliain mheasúnachta ina dtugann duine bronntanas lena mbaineann an t-alt seo, déanfar, faoi réir fho-alt (5), glanmhéid an bhronntanais sin a bhaint as aon ioncam de chuid an duine ar arb inmhuirearaithe cáin ioncaim don bhliain sin nó a fhritháireamh in aghaidh an ioncaim sin agus déanfar, de réir mar is gá, an cháin a urscaoileadh nó a aisíoc dá réir sin; agus is dá réir sin a ríomhfar ioncam iomlán an duine nó, i gcás inar banchéile an duine a measúnaítear a fearchéile i leith cánach ioncaim de réir fhorálacha alt 194 (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, is dá réir sin a ríomhfar ioncam iomlán an fhearchéile:
Ar choinníoll nach dtabharfar faoiseamh faoin alt seo do dhuine do bhliain mheasúnachta—
(a) mura mó ná £100 glanmhéid an bhronntanais (nó comhiomlán ghlanmhéideanna na mbronntanas) a thug sé an bhliain sin, is bronntanas nó bronntanais, de réir mar a bheidh, lena mbaineann an t-alt seo, nó
(b) sa mhéid gur mó ná £10,000 glanmhéid an bhronntanais (nó comhiomlán ghlanmhéideanna na mbronntanas) a thug sé an bhliain sin, is bronntanas nó bronntanais, de réir mar a bheidh, lena mbaineann an t-alt seo.
(5) I gcás ina dtabharfaidh cuideachta bronntanas lena mbaineann an t-alt seo—
(a) measfar, chun críocha cánach corparáide, gurb éard é glanmhéid an bhronntanais caillteanas a thabhaigh an chuideachta i dtrádáil leithleach sa tréimhse chuntasaíochta de chuid na cuideachta inar tugadh an bronntanas, agus
(b) déanfar tagairtí do bhliain mheasúnachta sa choinníoll a ghabhann le fo-alt (4) a fhorléiriú mar thagairtí do thréimhse chuntasaíochta de chuid na cuideachta.
(6) (a) Féadfaidh an tAire Airgeadais, trí fhógra i scríbhinn a thabhairt don chomhlacht nó don institiúid, de réir mar a bheidh, an ceadú a tharraingt siar ó aon chomhlacht nó institiúid chun críocha an ailt seo agus, ar an bhfógra a thabhairt, scoirfidh an comhlacht nó an institiúid de bheith ina chomhlacht nó ina comhlacht ceadaithe maidir le haon bhronntanais a thabharfar tar éis dháta an fhógra dá dtagraítear i mír (b).
(b) I gcás ina dtarraingeoidh an tAire Airgeadais siar ceadú ó aon chomhlacht nó institiúid chun críocha an ailt seo, déanfar fógra faoin tarraingt siar sin a fhoilsiú, a luaithe is féidir, san Iris Oifigiúil.
Feirmeoireacht: leasú ar fhorálacha a bhaineann le faoiseamh i leith méadú ar stocluachanna.
33.—(1) Ní bheidh éifeacht leis an alt seo ach amháin maidir le trádáil feirmeoireachta a sheolfar i dtréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1983, nó dá éis.
(2) Leasaítear leis seo alt 31A (a cuireadh isteach leis an Acht Airgeadais, 1976) den Acht Airgeadais, 1975—
(a) trí “1984” a chur in ionad “1983” (a cuireadh isteach leis an Acht Airgeadais, 1983) i mír (iv) (a cuireadh isteach leis an Acht Airgeadais, 1979) den choinníoll a ghabhann le fo-alt (4) (a),
(b) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (7) (a cuireadh isteach leis an Acht Airgeadais, 1977)—
“(7) I gcás ar mó, i ndáil le tréimhse chuntasaíochta, stocluach oscailte cuideachta ná a stocluach dúnta, déanfar, más ar dháta roimh an 6ú lá d'Aibreán, 1984, do dheireadh na tréimhse cuntasaíochta, méid na breise (dá ngairtear “laghdú ar stocluach” na cuideachta san alt seo) a áireamh, le linn ioncam trádála na cuideachta a bheith á ríomh chun críocha cánach corparáide, mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta sin:
Ar choinníoll nach mó an méid a áireofar mar fháltas trádála de chuid thrádáil na cuideachta d'aon tréimhse chuntasaíochta (dá ngairtear ‘an tréimhse chéadluaite' anseo ina dhiaidh seo sa choinníoll seo) ná an méid a chinnfear de réir na foirmle—
A+B-C
i gcás—
arb é A méid comhiomlán na n-asbhaintí a bhí an chuideachta i dteideal a dhéanamh, faoi fhorálacha an ailt seo, le linn a hioncam trádála a bheith á ríomh do thréimhsí cuntasaíochta ar críoch dóibh le linn na tréimhse (dá ngairtear ‘an tréimhse iomchuí anseo ina dhiaidh seo sa choinníoll seo) dar tosach 10 mbliana roimh thosach na tréimhse céadluaite agus dar críoch an lá díreach roimh an tosach sin,
arb é B méid comhiomlán na n-asbhaintí a bhí an chuideachta i dteideal a dhéanamh, de bhua alt 26 (1) (a) (i) den Acht Airgeadais, 1976, le linn a brabúis trádála a bheith á ríomh, chun críocha cánach ioncaim, do thréimhsí cuntasaíochta ar críoch dóibh le linn na tréimhse iomchuí, agus
arb é C comhiomlán na méideanna a áiríodh, faoin bhfo-alt seo, mar fháltais trádála de chuid thrádáil na cuideachta do thréimhsí cuntasaíochta ar críoch dóibh le linn na tréimhse iomchuí.”, agus
(c) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (9) (a cuireadh isteach leis an Acht Airgeadais, 1977)—
“(9) Le linn ioncam trádála cuideachta a bheith á ríomh chun críocha cánach corparáide d'aon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1984, nó dá éis, a mbeidh laghdú ar stocluach, áireofar mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta sin an méid (más ann) ar mó A ná comhiomlán B agus C
i gcás—
arb é A méid comhiomlán na laghduithe ar stocluach na cuideachta sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1984, nó dá éis,
arb é B méid comhiomlán na méaduithe ar stocluach na cuideachta sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1984, nó dá éis, agus
arb é C comhiomlán na méideanna a áireofar, faoin bhfo-alt seo, mar fháltais trádála de chuid thrádáil na cuideachta do thréimhsí cuntasaíochta roimhe sin:
Ar choinníoll nach mó an méid a áireofar mar fháltas trádála de chuid thrádáil na cuideachta d'aon tréimhse chuntasaíochta (dá ngairtear ‘an tréimhse chéadluaite' anseo ina dhiaidh seo sa choinníoll seo) ná an méid a chinnfear de réir na foirmle—
D+E-F
i gcás—
arb é D méid comhiomlán na n-asbhaintí a bhí an chuideachta i dteideal a dhéanamh, faoi fhorálacha an ailt seo, le linn a hioncam trádála a bheith á ríomh do thréimhsí cuntasaíochta ar críoch dóibh le linn na tréimhse (dá ngairtear ‘an tréimhse iomchuí' anseo ina dhiaidh seo sa choinníoll seo) dar tosach 10 mbliana roimh thosach na tréimhse céadluaite agus dar críoch an lá díreach roimh an tosach sin,
arb é E méid comhiomlán na n-asbhaintí a bhí an chuideachta i dteideal a dhéanamh, de bhua alt 26 (1) (a) (i) den Acht Airgeadais, 1976, le linn a brabúis trádála a bheith á ríomh, chun críocha cánach ioncaim, do thréimhsí cuntasaíochta ar críoch dóibh le linn na tréimhse iomchuí, agus
arb é F comhiomlán na méideanna a áiríodh, faoi fhorálacha an ailt seo, mar fháltais trádála de chuid thrádáil na cuideachta do thréimhsí cuntasaíochta ar críoch dóibh le linn na tréimhse iomchuí.”,
agus tá an mhír sin (iv), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
(iv) nach lamhálfar asbhaint faoi fhorálacha an ailt seo le linn ioncam trádála cuideachta a bheith á ríomh d'aon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1984, nó aon lá dá éis. |
(3) Leasaítear leis seo alt 12 den Acht Airgeadais, 1976—
(a) trí “1984-85” a chur in ionad “1983-84” (a cuireadh isteach leis an Acht Airgeadais, 1983) i bhfo-alt (3),
(b) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (5) (a cuireadh isteach leis an Acht Airgeadais, 1978)—
“(5) Le linn brabúis trádála duine a bheith á ríomh do thréimhse chuntasaíochta ina mbeidh laghdú ar stocluach agus dar críoch dáta sa tréimhse ón 6ú lá d'Aibreán, 1976 go dtí an 5ú lá d'Aibreán, 1984, áireofar méid an laghdaithe sin mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta sin:
Ar choinníoll nach mó an méid a áireofar amhlaidh d'aon tréimhse chuntasaíochta (dá ngairtear ‘an tréimhse chéadluaite’ anseo ina dhiaidh seo sa choinníoll seo) ná méid a chinnfear de réir na foirmle—
A-C
i gcás—
arb é A méid comhiomlán na n-asbhaintí a bhí an duine i dteideal a dhéanamh, faoi fhorálacha an ailt seo, le linn a bhrabúis trádála a bheith á ríomh do thréimhsí cuntasaíochta ar críoch dóibh le linn na tréimhse (dá ngairtear ‘an tréimhse iomchuí’ anseo ina dhiaidh seo sa choinníoll seo) dar tosach an 6ú lá d'Aibreán, 1975, nó, más déanaí é, 10 mbliana roimh thosach na tréimhse céadluaite agus dar críoch an lá díreach roimh an tosach sin, agus
arb é C comhiomlán na méideanna a áiríodh, faoi fhorálacha an fho-ailt seo, mar fháltais trádála de chuid thrádáil an duine do thréimhsí cuntasaíochta ar críoch dóibh le linn na tréimhse iomchuí.”,
agus
(c) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (6) (a cuireadh isteach leis an Acht Airgeadais, 1977)—
“(6) Le linn brabúis trádála duine a bheith á ríomh d'aon tréimhse chuntasaíochta ina mbeidh laghdú ar stocluach agus dar críoch an 6ú lá d'Aibreán, 1984, nó dá éis, áireofar mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta sin an méid (más ann) ar mó A ná comhiomlán B agus C
i gcás—
arb é A méid comhiomlán na laghduithe ar stocluach an duine sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1984, nó dá éis, arb é B méid comhiomlán na méaduithe ar stocluach an duine sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1984, nó dá éis, agus
arb é C comhiomlán na méideanna a áireofar mar fháltais trádála de chuid thrádáil an duine do thréimhsí cuntasaíochta roimhe sin dar chríoch an 6ú lá d'Aibreán, 1984, nó dá éis:
Ar choinníoll nach mó an méid a áireofar, de bhua an fho-ailt seo, mar fháltas trádála de chuid thrádáil an duine d'aon tréimhse chuntasaíochta (dá ngairtear ‘an tréimhse chéadluaite’ anseo ina dhiaidh seo sa choinníoll seo) ná méid a chinnfear de réir na foirmle—
D-E
i gcás—
arb é D méid comhiomlán na n-asbhaintí a bhí an duine i dteideal a dhéanamh, faoi fhorálacha an ailt seo, le linn a bhrabúis trádála a bheith á ríomh do thréimhsí cuntasaíochta ar críoch dóibh le linn na tréimhse (dá ngairtear ‘an tréimhse iomchuí’ anseo ina dhiaidh seo sa choinníoll seo) dar tosach an 6ú lá d'Aibreán, 1975 nó, más déanaí é, deich mbliana roimh thosach na tréimhse céadluaite agus dar críoch an lá díreach roimh an tosach sin, agus
arb é E comhiomlán na méideanna a áiríodh, faoi fhorálacha an ailt seo, mar fháltais trádála de chuid thrádáil an duine do thréimhsí cuntasaíochta ar críoch dóibh le linn na tréimhse iomchuí.”,
agus tá an fo-alt sin (3), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
(3) Aon asbhaint a lamhálfar de bhua an ailt seo le linn brabúis thrádála duine do thréimhse chuntasaíochta a bheith á ríomh ní bheidh éifeacht leis chun aon chríche de chuid na nAchtanna Cánach Ioncaim d'aon bhliain mheasúnachta roimh an mbliain 1974-75 nó tar éis na bliana 1984-85. |
(4) Leasaítear leis seo alt 13 den Acht Airgeadais, 1982 tríd an gcoinníoll seo a leanas a chur in ionad an choinníll a ghabhann le fo-alt (3):
“Ar choinníoll nach mó an méid a mbeidh laghdú ar luach stoic do thréimhse chuntasaíochta (dá ngairtear ‘an tréimhse chéadluaite’ anseo ina dhiaidh seo sa choinníoll seo) le méadú faoin bhfo-alt seo ná an méid a chinnfear de réir na foirmle—
(A-B)-(C-D)
i gcás—
arb é A méid comhiomlán na n-asbhaintí, a raibh éifeacht le fo-alt (1) (c) nó fo-alt (2), mar is iomchuí, ina leith agus iad arna méadú faoin bhfo-alt sin, arbh asbhaintí iad a rinneadh le linn na brabúis ó thrádáil na feirmeoireachta a bheith á ríomh do thréimhsí cuntasaíochta ar críoch dóibh le linn na tréimhse (dá ngairtear ‘an tréimhse iomchuí’ anseo ina dhiaidh seo sa choinníoll seo) dar tosach 10 mbliana roimh thosach na tréimhse céadluaite nó, más déanaí é agus i gcás a raibh éifeacht le fo-alt (1) (c) ina leith, an 6ú lá d'Aibreán, 1975, agus dar críoch an lá díreach roimh an tosach sin,
arb é B méid comhiomlán na n-asbhaintí a áiríodh in A sular méadaíodh iad faoi fhorálacha fho-alt (1) (c) nó fho-alt (2),
arb é C méid comhiomlán na laghduithe ar stoc trádála, a raibh éifeacht leis an bhfo-alt seo ina leith agus iad arna méadú faoin bhfo-alt seo, ar déileáladh leo mar fháltais trádála ó thrádáil na feirmeoireachta do thréimhsí cuntasaíochta ar críoch dóibh le linn na tréimhse iomchuí, agus
arb é D méid comhiomlán na laghduithe a áiríodh i C sular méadaíodh iad faoi fhorálacha an fho-ailt seo.”.
(5) (a) I gcás trádáil feirmeoireachta (dá ngairtear “an trádáil iomchuí” anseo ina dhiaidh seo san fho-alt seo) a bheith á seoladh ag duine, nó ag ionadaí pearsanta duine a fuair bás agus a raibh an trádáil iomchuí á seoladh aige roimh bhás dó (dá ngairtear “an réamhtheachtaí” anseo ina dhiaidh seo san fho-alt seo) agus go scoirfidh an réamhtheachtaí de bheith ag seoladh na trádála iomchuí sin agus go dtosóidh duine (dá ngairtear “an comharba” anseo ina dhiaidh seo san fho-alt seo), ar duine cáilitheach é i ndáil leis an réamhtheachtaí, de bheith á seoladh díreach ina dhiaidh sin, féadfaidh an réamhtheachtaí, nó ionadaí pearsanta an réamhtheachtaí i gcás inar duine a fuair bás an réamhtheachtaí, agus an comharba, i gcomhpháirt, nó, i gcás inar ionadaí pearsanta duine a fuair bás an comharba, féadfaidh an comharba ina aonar, trí fhogra i scríbhinn a thabhairt don chigire laistigh de dhá bhliain ó dheireadh na bliana measúnachta inar thosaigh an comharba de bheith ag seoladh na trádála iomchuí, rogha a dhéanamh go mbeidh éifeacht leis na forálacha seo a leanas:—
(i) ní bheidh feidhm le halt 62 den Acht Cánach Ioncaim, 1967, agus
(ii) d'ainneoin aon ní sna hAchtanna Cánach Ioncaim—
(I) lamhálfar don chomharba cibé asbhaintí faoi alt 31 den Acht Airgeadais, 1975, le linn brabúis na trádála iomchuí atá á seoladh aige a bheith á ríomh, agus
(II) déanfar, faoi fhorálacha fho-ailt (5) agus (6) d'alt 12 den Acht Airgeadais, 1976 agus alt 13 den Acht Airgeadais, 1982, cibé méideanna a áireamh mar fháltais trádála de chuid na trádála iomchuí atá á seoladh ar an gcomharba,
a lamhálfaí amhlaidh nó a d'áireofaí amhlaidh, de réir mar a bheidh, dá leanfadh an réamhtheachtaí de bheith ag seoladh na trádála iomchuí agus dá mba eisean a rinne na nithe sin go léir agus dá mba dósan a lamháladh na lamháltais sin go léir i ndáil leis an trádáil sin a rinne an comharba nó a lamháladh dó.
(b) Chun críocha mhír (a) is duine cáilitheach duine (dá ngairtear “an duine céadluaite” anseo ina dhiaidh seo sa mhír seo) i ndáil leis an réamhtheachtaí más rud é—
(i) i gcás nach ionadaí pearsanta duine a fuair bás agus a raibh trádáil na feirmeoireachta á seoladh aige roimh bhás dó an réamhtheachtaí, gur duine é an duine céadluaite—
(I) a bhfuil cónaí air sa Stát sa bhliain mheasúnachta ina dtosaíonn sé de bheith ag seoladh na trádála iomchuí agus nach bhfuil cónaí air in áit ar bith eile, agus
(II) atá—
(A) ina ionadaí pearsanta don réamhtheachtaí, nó
(B) ina chéile nó ina leanbh ag an réamhtheachtaí,
agus, más céile nó leanbh den sórt sin a dúradh é, nach bhfuil aige, tráth a thosaíonn sé de bheith ag seoladh na trádála iomchuí, aon stoc trádála de chuid trádála feirmeoireachta seachas stoc trádála na trádála iomchuí,
(ii) i gcás gur ionadaí pearsanta duine a fuair bás agus a raibh an trádáil iomchuí á seoladh aige roimh bhás dó an réamhtheachtaí, gur duine é an duine céadluaite—
(I) a bhfuil cónaí air sa Stát sa bhliain mheasúnachta ina dtosaíonn sé de bheith ag seoladh na trádála iomchuí agus nach bhfuil cónaí air in áit ar bith eile, agus
(II) atá ina chéile nó ina leanbh ag an duine a fuair bás,
agus, más céile nó leanbh den sórt sin a dúradh é, nach bhfuil aige, tráth a thosaíonn sé de bheith ag seoladh na trádála iomchuí, aon stoc trádála de chuid trádála feirmeoireachta seachas stoc trádála na trádála iomchuí.
(c) Ní bheidh feidhm leis an bhfo-alt seo ach amháin i gcás ina n-aistreoidh an trádáil iomchuí agus stoc trádála na trádála sin ina n-iomláine chuig an gcomharba.
(d) Beidh feidhm leis an bhfo-alt seo, fara aon mhodhnuithe is gá, i gcás ina scoirfidh réamhtheachtaí de bheith ag seoladh na trádála iomchuí agus go dtosóidh dhá dhuine nó níos mó, ar daoine cáilitheacha iad i ndáil leis an réamhtheachtaí agus a bheidh ag seoladh na trádála iomchuí i gcomhpháirtíocht, de bheith á seoladh díreach ina dhiaidh sin.
(e) San fho-alt seo—
tá le “leanbh” an bhrí chéanna atá leis in alt 27 (a cuireadh isteach leis an Acht um Cháin Ghnóchan Caipitiúil (Leasú), 1978) den Acht um Cháin Ghnóchan Caipitiúil, 1975;
tá le “ionadaí pearsanta” an bhrí a fhreagraíonn don bhrí a shanntar d'ionadaithe pearsanta i gCuid XXIX den Acht Cánach Ioncaim, 1967.
Feidhm alt 31 (cumainn fhoirgníochta) den Acht Cánach Corparáide, 1976, maidir le 1984-85.
34.—Beidh éifeacht le halt 40 (1) den Acht Airgeadais, 1977 (arna leathnú le halt 52 den Acht Airgeadais, 1980) i ndáil leis an mbliain 1984-85 mar atá éifeacht leis i ndáil leis na blianta 1980-81 agus 198182 fara na modhnuithe seo a leanas—
(a) maidir leis an ráta laghdaithe, arb é a bheadh ann don bhliain 1984-85, de bhua an ailt sin 40 (1) (arna leathnú leis an bhfo-alt seo), 70 faoin gcéad den ráta caighdeánach, is éard a bheidh ann, don bhliain sin, 75 faoin gcéad den ráta caighdeánach, agus
(b) maidir leis an méid in ionannas cánach ioncaim a bheadh, de bhua an ailt sin 40 (1) (arna leathnú leis an alt seo), iníochta, faoi mheasúnacht arna déanamh do 1984-85, ar an 1ú lá d'Eanáir, 1985 (nó, dá mba dhéanaí é, ar an lá díreach i ndiaidh an lae ar a ndéanfaí an mheasúnacht), beidh sé iníoctha ina dhá thráthchuid chomhionanna mar a leanas—
(i) an chéad thráthchuid ar an 1ú lá de Dheireadh Fómhair, 1984, nó, más déanaí é, ar an lá díreach i ndiaidh an lae ar a ndéanfar an mheasúnacht, agus
(ii) an dara tráthchuid ar an 1ú lá d'Aibreán, 1985, nó, más déanaí é, ar an lá díreach i ndiaidh an lae ar a ndéanfar an mheasúnacht,
agus na forálacha sin de na hAchtanna Cánach Ioncaim a bhaineann le cáin a ghnóthú, beidh feidhm leo maidir le gach tráthchuid den cháin mar atá feidhm leo maidir le méid iomlán na cánach.
Liúntais chaipitiúla áirithe a bhuanú.
35.—Gach ceann de na forálacha den Acht Cánach Ioncaim, 1967, atá sonraithe sa Tábla a ghabhann leis an alt seo agus a cuireadh isteach leis an Acht Cánach Corparáide, 1976, beidh éifeacht leo ionann is dá mba thagairt don 1ú lá d'Aibreán, 1985, an tagairt iontu don 1ú lá d'Aibreán, 1984 (mar a fhoráiltear le halt 26 den Acht Airgeadais, 1979).
AN TÁBLA |
Fo-alt (4) (d) d'alt 251 (liúntais tosaigh) Fo-alt (2A) (a) d'alt 254 (liúntas foirgníochta tionscail) Mír (ii) den choinníoll a ghabhann le fo-alt (1) agus mír (ii) den choinníoll a ghabhann le fo-alt (3) d'alt 264 (liúntais bhliantúla) Mír (iii) den choinníoll a ghabhann le fo-alt (1) d'alt 265 (liúntais chothromaíochta agus muirir chothromaíochta) |
Liúntais i leith saotharlann áirithe.
36.—Beidh éifeacht le halt 255 (1) den Acht Cánach Ioncaim, 1967, maidir le caiteachas caipitiúil a thabhófar an 25ú lá d'Eanáir, 1984, nó dá éis, ionann is dá bhfolódh an tagairt i mír (a) do mhuileann, monarcha nó áitreabh eile dá samhail tagairt do shaotharlann arb í a haonfheidhm nó a príomhfheidhm anailísiú a dhéanamh ar mhianraí (lena n-áirítear ola agus gás nádúrtha) i ndáil le taiscéaladh nó teibiú na mianraí sin.
Feidhm alt 23 (asbhaint i leith caiteachais áirithe ar chóiríocht chónaithe chíosa a fhoirgniú) den Acht Airgeadais, 1981.
37.—Maidir le haon éileamh a dhéanfar tar éis an tAcht seo a rith faoi fho-alt (2) d'alt 23 den Acht Airgeadais, 1981, i ndáil le caiteachas a tabhaíodh ag foirgniú áitribh cháilithigh, beidh éifeacht leis an míniú ar “áitreabh cáilitheach” i bhfo-alt (1) (a) den alt sin ionann is dá gcuirfí an mhír seo a leanas in ionad mhír (iii):
“(iii) a bhfuil, mura teach nua (de réir bhrí alt 4 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979) a sholáthraítear lena dhíol é, deimhniú um chostas réasúnach i bhfeidhm ina leith nach lú an méid a shonraítear ann i leith costas foirgnithe an tí lena mbaineann an deimhniú ná an caiteachas a tabhaíodh iarbhír ar an bhfoirgniú sin, agus”.
Leasú ar alt 25 (liúntas i leith caiteachais áirithe ar charrchlóis ilstóir a fhoirgniú) den Acht Airgeadais, 1981.
38.—(1) Leasaítear leis seo alt 25 den Acht Airgeadais, 1981, trí “1987” a chur in ionad “1984” sa mhíniú ar “caiteachas iomchuí” i bhfo-alt (1), agus tá an míniú sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
ciallaíonn “caiteachas iomchuí” caiteachas caipitiúil arna thabhú an 29ú lá d'Eanáir, 1981, nó dá éis, agus roimh an 1ú lá d'Aibreán, 1987, ag foirgniú carrchlóis ilstóir. |
(2) Déantar leis seo an t-alt sin 25 a leasú tuilleadh tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) Bainfidh forálacha uile na nAchtanna Cánach (seachas alt 25 den Acht Airgeadais, 1978) a bhaineann le liúntais a thabhairt nó muirir a ghearradh i leith caiteachas caipitiúil a tabhaíodh ag foirgniú foirgnimh nó déanmhais thionscail, le caiteachas iomchuí—
(a) ionann is dá mba chaiteachas é a tabhaíodh ag foirgniú foirgnimh nó déanmhais a bhfuil liúntas le tabhairt ina leith chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi Chaibidil II de Chuid XV nó faoi Chaibidil I de Chuid XVI den Acht Cánach Ioncaim, 1967, mar gheall ar é a úsáid chun críche a shonraítear in alt 255 (1) (a) den Acht sin, agus
(b) ionann is dá mba thagairtí don 1ú lá d'Aibreán, 1987, na tagairtí don 1ú lá d'Aibreán, 1985 (mar a fhoráiltear le halt 35 den Acht Airgeadais, 1984) sna forálacha den Acht Cánach Ioncaim, 1967 (mar a cuireadh isteach leis an Acht Cánach Corparáide, 1976) atá sonraithe sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
Fo-alt (2A) (a) d'alt 254 (liúntas foirgníochta tionscail) Mír (ii) den choinníoll a ghabhann le fo-alt (1) agus mír (ii) den choinníoll a ghabhann le fo-alt (3) d'alt 264 (liúntais bhliantúla) Mír (iii) den choinníoll a ghabhann le fo-alt (1) d'alt 265 (liúntais chothromaíochta agus muirir chothromaíochta)”. |
Leasú ar alt 26 (liúntas i leith caiteachais chaipitiúil áirithe ar bhóithre, droichid, etc.) den Acht Airgeadais, 1981.
39.—Leasaítear leis seo alt 26 den Acht Airgeadais, 1981, trí “1989” a chur in ionad “1984” sa mhíniú ar “tréimhse cháilitheach” i bhfo-alt (1), agus tá an míniú sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
ciallaíonn “tréimhse cháilitheach” an tréimhse dar tosach an 29ú lá d'Eanáir, 1981 agus dar críoch an 31ú lá de Mhárta, 1989; |
Liúntais chaipitiúla i leith sócmhainní léasaithe áirithe.
40.—(1) (a) San alt seo—
tá le “tréimhse inmhuirearaithe nó a bonn-tréimhse” an bhrí a shanntar dó le mír 1 (2) den Chéad Sceideal a ghabhann leis an Acht Cánach Corparáide, 1976;
ciallaíonn “na liúntais chaipitiúla shonraithe” liúntais chaipitiúla maidir le—
(i) caiteachas a tabhaíodh ar innealra nó gléasra a sholáthrófar an 25ú lá d'Eanáir, 1984, nó dá éis. lena léasú i gcúrsa trádála léasúcháin, nó
(ii) luach laghdaithe an innealra nó an ghléasra sin mar gheall ar chaitheamh agus cuimilt,
seachas liúntais chaipitiúla maidir le hinnealra nó gléasra lena mbaineann fo-alt (6);
ciallaíonn “trádáil léasúcháin”—
(i) trádáil arb éard í go hiomlán léasú innealra nó gléasra, nó
(ii) aon chuid de thrádáil a ndéileáiltear léi mar thrádáil leithleach de bhua fho-alt (2).
(b) Chun críocha an ailt seo measfar gur léasú innealra nó gléasra na nithe seo a leanas dá mba rud é nach measfaí amhlaidh iad ar leith ón mír seo—
(i) long nó aerárthach atá curtha ar fáil lena ligean ar cairt a ligean amhlaidh, agus
(ii) aon bhall innealra nó gléasra a ligean ar fruiliú.
(c) I gcás ina seolfaidh cuideachta trádáil oibriúcháin long agus go ndéantar, i gcúrsa na trádála sin, long a ligean ar cairt, ní bheidh éifeacht le mír (b) chun an ligean ar cairt sin a áireamh mar léasú innealra nó gléasra dá mba rud é, ar leith ón alt seo, go mbeadh an ligean le meas, chun críocha Chás I de Sceideal D, mar chuid de ghníomhaíochtaí na trádála.
(2) Más rud é, i gcaitheamh aon tréimhse inmhuirearaithe nó a bonn-tréimhse dar críoch an 25ú lá d'Eanáir, 1984, nó dá éis, go seolfaidh duine, mar chuid de thrádáil, aon léasú innealra nó gléasra, áireofar an léasú sin, chun críocha uile na nAchtanna Cánach, seachas aon fhorálacha de na hAchtanna sin a bhaineann le trádáil a thosú nó a scor, mar thrádáil leithleach, ar leith ó na gníomhaíochtaí eile go léir a sheolann sé mar chuid den trádáil, agus déanfar aon chionroinnt is gá ar fháltais nó caiteachais.
(3) (a) D'ainneoin aon fhoráil in alt 307 den Acht Cánach Ioncaim, 1967, i gcás ina n-éileofar faoiseamh faoin alt sin i leith caillteanas a tabhaíodh i dtrádáil léasúcháin, déanfar méid an chaillteanais sin, sa mhéid gur inchurtha i leith na liúntas caipitiúil sonraithe é de bhua alt 318 den Acht sin, a áireamh, chun críocha fho-ailt (1) agus (2) (a) den alt sin 307, mar mhéid nach laghdaíonn ach brabúis nó gnóchain na trádála léasúcháin sin amháin agus ní áireofar é mar mhéid a laghdaíonn aon ioncam eile.
(b) I gcás ina mbeidh feidhm le mír (a) maidir le haon éilitheoir ar fhaoiseamh faoin alt sin 307—
(i) déanfar aon teorainn a chuirtear, le halt 319 den Acht sin, le méid na liúntas caipitiúil a fhéadfar a chur i gcuntas faoi alt 318 den Acht sin a chur, a mhéid is féidir, i leith na liúntas caipitiúil sonraithe seachas aon liúntais chaipitiúla eile, agus
(ii) d'ainneoin fho-alt (2) den alt sin 318 (ach gan dochar do mhír (a) agus don ord ina mbeidh ioncam le háireamh mar ioncam arna laghdú faoi fho-alt (2) (a) den alt sin 307), féadfaidh an t-éilitheoir a shonrú cé mhéid a bheidh aon laghdú ar ioncam a mheasfar a tharla de bhua an ailt sin 307 le cur i leith cibé méid den chaillteanas is inchurtha síos don chaillteanas, más ann, a tabhaíodh iarbhír sa trádáil léasúcháin, do na liúntais chaipitiúla shonraithe nó d'aon liúntais chaipitiúla eile, agus i gcás ina sonróidh an t-éilitheoir amhlaidh, beidh feidhm le halt 320 den Acht sin de réir mar a shonróidh an t-éilitheoir agus ní de réir an fho-ailt sin (2) den alt sin 318.
(4) (a) Más rud é, i dtréimhse chuntasaíochta, go dtabhóidh cuideachta, a sheolann trádáil léasúcháin, caillteanas sa trádail sin agus go mbeifear tar éis aon liúntais chaipitiúla shonraithe a áireamh de bhua alt 14 den Acht Cánach Corparáide, 1976, mar chaiteachais trádála le linn méid an chaillteanais a bheith á fhionnadh, ní bheidh méid iomchuí an chaillteanais ar fáil—
(i) le haghaidh faoisimh faoi fho-alt (2) d'alt 16 den Acht sin, ach amháin sa mhéid gur féidir é a fhritháireamh, faoin bhfo-alt sin, in aghaidh ioncam na cuideachta ón trádáil léasúcháin agus uaithi sin amháin, nó
(ii) lena ghéilleadh ar mhodh grúp-fhaoisimh.
(b) Chun críocha mhír (a), is é a bheidh i “méid iomchuí an chaillteanais” méid iomlán an chaillteanais nó, más lú é, méid is ionann agus—
(i) i gcás nach mbeifear tar éis aon liúntais chaipitiúla seachas na liúntais chaipitiúla shonraithe a áireamh, de bhua alt 14 den Acht Cánach Corparáide, 1976, mar chaiteachais trádála le linn méid an chaillteanais a bheith á fhionnadh, méid na liúntas caipitiúil sonraithe,
nó
(ii) i gcás ina mbeifear tar éis liúntais chaipitiúla eile, de bhreis ar na liúntais chaipitiúla shonraithe, a áireamh amhlaidh de bhua an ailt sin 14, cibé méid acu seo a leanas is lú—
(I) méid na liúntas caipitiúil sonraithe,
agus
(II) an méid ar mó an caillteanas ná méid na liúntas caipitiúil eile:
Ar choinníoll gur nialas “méid iomchuí an chaillteanais” i gcás nach mó méid an chaillteanais ná méid na liúntas caipitiúil eile.
(5) Ní bheidh éifeacht leis an gcoinníoll a ghabhann le fo-alt (1) d'alt 296 den Acht Cánach Ioncaim, 1967, ná le hailt 14 (6) agus 116 (2) den Acht Cánach Corparáide, 1976, i ndáil le liúntais chaipitiúla—
(a) maidir le caiteachas arna thabhú an 25ú lá d'Eanáir, 1984 nó dá éis, ag soláthar innealra nó gléasra, nó
(b) maidir le luach laghdaithe innealra nó gléasra mar gheall ar chaitheamh agus cuimilt más rud é, maidir leis an duine a bhfuil na liúntais chaipitiúla le tabhairt nó tugtha dó, gur ar an 25ú lá d'Eanáir, 1984, nó dá éis, a fuair sé an t-innealra nó an gléasra sin i gcéaduair,
seachas liúntais chaipitiúla maidir le hinnealra nó gléasra lena mbaineann fo-alt (6).
(6) Aon tagairtí san alt seo d'innealra nó gléasra lena mbaineann an fo-alt seo is tagairtí iad d'innealra nó gléasra arna sholáthar an 25ú lá d'Eanáir, 1984, nó dá éis, lena léasú más rud é, maidir leis an gcaiteachas a tabhaíodh ag soláthar an innealra nó an ghléasra (nó, chun críocha mhír (a) i gcás scannán lena mbaineann alt 6 nó 7 den Acht um Bord Scannán na hÉireann, 1980, maidir leis an gcostas a bhain leis an scannán a dhéanamh)—
(a) gur íocadh é nó go bhfuil sé le híoc go díreach nó go neamhdhíreach, go hiomlán nó go páirteach, ag an Údarás Forbartha Tionscail, Bord Scannán na hÉireann, Cuideachta Forbartha Aerfort Neamhchustam na Sionna Teoranta nó Údarás na Gaeltachta, nó
(b) gur faoi oibleagáid faoina ndeachaigh an duine a sholáthair an t-innealra nó an gléasra (dá ngairtear “an léasóir” anseo ina dhiaidh seo san fho-alt seo) agus an duine a bhfuil sé le léasú chuige (dá ngairtear “an léasaí” anseo ina dhiaidh seo san fho-alt seo) a tabhaíodh é agus go ndeachthas faoin oibleagáid sin—
(i) roimh an 25ú lá d'Eanáir, 1984, nó
(ii) roimh an 1ú lá de Mhárta, 1984, de bhun caibidlí a bhí ar siúl idir an léasóir agus an léasaí roimh an 25ú lá d'Eanáir, 1984:
Ar choinníoll—
(I) go n-áireofar oibleagáid, chun críocha fhomhíreanna (i) agus (ii), mar oibleagáid faoina ndeachthas roimh dháta áirithe más rud é, agus ar an gcoinníoll amháin, go raibh ar marthain, roimh an dáta sin, conradh ceangailteach i scríbhinn ba bhun leis an oibleagáid sin, agus
(II) nach measfar, chun críocha fhomhír (ii), caibidlí a ndeachthas faoi oibleagáid dá mbun a bheith ar siúl roimh an 25ú lá d'Eanáir, 1984, mura rud é go ndearna an léasóir agus an léasaí, ar an dáta sin nó roimhe, réamhghealltanais nó réamhchomhaontuithe i ndáil leis an oibleagáid sin.
Caibidil VI
Cáin Chorparáide
Leasú ar Chuid IX (Sceideal F agus Dáiltí Cuideachtaí) den Acht Cánach Corparáide, 1976.
41.—Leasaítear leis seo Cuid IX den Acht Cánach Corparáide, 1976, tríd an alt seo a leanas a chur isteach i ndiaidh alt 84:
“Teorainn leis an míniú ar ‘dáileadh'. | 84A.—(1) Aon ús dáileadh eile— (a) a íocfar, an 25ú lá d'Eanáir, 1984, nó dá éis, as sócmhainní cuideachta (dá ngairtear ‘an t-iasachtaí’ anseo ina dhiaidh seo san alt seo) le cuideachta eile atá laistigh de réim cánach corparáide, agus (b) a íocfar amhlaidh i leith urrús de chuid an iasachtaí atá faoi réim fhomhír (ii), (iii) (I) nó (v) d'alt 84 (2) (d), ní dáileadh é chun críocha an Achta seo mura mbeidh feidhm an fho-ailt seo eisiata le fo-alt (2), (7) nó (9). (2) Ní bheidh feidhm le fo-alt (1) maidir le haon ús a íocfaidh an t-iasachtaí, i dtréimhse chuntasaíochta de chuid an iasachtaí, le cuideachta eile ar cuid dá gnáthghníomhaíochtaí trádála airgead a thabhairt ar iasacht, i gcás— (a) ina seolann an t-iasachtaí, sa tréimhse chuntasaíochta sin, trádáil shonraithe sa Stát, agus (b) ina n-áireofaí an t-ús, dá mba nár dháileadh é, mar chostas trádála de chuid na trádála sin don tréimhse chuntasaíochta sin. (3) Faoi réir fho-alt (4), ciallaíonn ‘trádáil shonraithe', i bhfo-alt (2), trádáil arb éard í go hiomlán nó go formhór— (a) monarú earraí (lena n-áirítear gníomhaíochtaí a bheadh, dá ndéanfadh an t-iasachtaí éileamh ar fhaoiseamh i leith na trádála faoi Chaibidil VI de Chuid I den Acht Airgeadais, 1980, le háireamh chun críocha na Caibidle sin mar mhonarú earraí), nó (b) oibríochtaí trádála díolmhaithe de réir bhrí Chuid V (Brabúis ó Thrádáil in Aerfort na Sionna), nó (c) seirbhísí a thabhairt i gcúrsa gnóthais sheirbhíse ar thug an tÚdarás Forbartha Tionscail deontas fostaíochta ina leith faoi alt 2 den Acht um Fhorbairt Tionscail (Uimh. 2), 1981. (4) I gcás inarb éard é an t-iasachtaí a luaitear i bhfo-alt (2) fochuideachta 75 faoin gcéad— (a) de chumann talmhaíochta, nó (b) de chumann iascaigh, ciallaíonn ‘trádáil shonraithe', san fho-alt sin, trádáil de chuid an iasachtaí arb éard í go hiomlán nó go formhór ceachtar díobh seo a leanas nó iad araon, eadhon— (i) monarú earraí de réir bhrí fho-alt (3) (a), agus (ii) mórdhíol— (I) earraí talmhaíochta, i gcás feidhm a bheith le mír (a), nó (II) éisc, i gcás feidhm a bheith le mír (b). (5) Chun críocha fho-ailt (3) agus (4), áireofar trádáil, maidir le tréimhse chuntasaíochta, mar thrádáil arb éard í go hiomlán nó go formhór gníomhaíochtaí áirithe más rud é, agus ar an gcoinníoll amháin, nach lú an méid iomlán is infhaighte ag an iasachtaí ó dhíolacháin a rinneadh, nó, de réir mar a bheidh, mar íocaíocht i leith seirbhísí a tugadh, i gcúrsa na ngníomhaíochtaí sin sa tréimhse chuntasaíochta ná 75 faoin gcéad den méid iomlán is infhaighte ag an iasachtaí ó na díolacháin go léir a rinneadh, nó, de réir mar a bheidh, mar íocaíocht i leith na seirbhísí go léir a tugadh, i gcúrsa na trádála sa tréimhse sin. (6) I bhfo-alt (4)— tá le ‘cumann talmhaíochta’ agus ‘cumann iascaigh’ na bríonna a shanntar dóibh le halt 18 den Acht Airgeadais, 1978; ciallaíonn ‘mórdhíol’ earraí d'aicme ar bith a dhíol le haon duine a sheolann gnó ag díol earraí den aicme sin nó a úsáideann earraí den aicme sin chun críocha trádála nó gnóthais atá á sheoladh aige. (7) Ní bheidh feidhm le fo-alt (1) maidir le haon ús nó dáileadh eile is iníoctha ar an lá iomchuí nó roimhe— (a) faoi oibleagáid faoina ndeachthas roimh an 25ú lá d'Eanáir, 1984, nó (b) faoi oibleagáid faoina ndeachthas roimh an 1ú lá de Mhárta, 1984, de bhun caibidlí a bhí ar siúl idir an t-iasachtaí agus iasachtóir roimh an 25ú lá d'Eanáir, 1984: Ar choinníoll— (i) go n-áireofar oibleagáid, chun críocha mhíreanna (a) agus (b), mar oibleagáid faoina ndeachthas roimh dháta áirithe más rud é. agus ar an gcoinníoll amháin, go raibh ar marthain, roimh an dáta sin, conradh ceangailteach i scríbhinn (dá ngairtear ‘conradh iasachta’ ina dhiaidh seo san alt seo) ba bhun leis an oibleagáid sin, agus (ii) nach measfar, chun críocha mhír (b), caibidlí a ndeachthas faoi oibleagáid dá mbun a bheith ar siúl roimh an 25ú lá d'Eanáir, 1984, mura rud é go ndearna an t-iasachtóir dá dtagraítear sa mhír sin agus an t-iasachtaí, ar an dáta sin nó roimhe, réamhghealltanais nó réamhchomhaontuithe i ndáil leis an oibleagáid sin. (8) (a) Faoi réir mhíreanna (b) agus (c), ciallaíonn ‘an lá iomchuí', i bhfo-alt (7), an 24ú lá d'Eanáir, 1989, nó, más luaithe é— (i) i gcás aon phríomhshuim a bheidh íoctha leis an iasachtaí ar an 24ú lá d'Eanáir, 1984, nó roimhe, an lá deiridh den tréimhse (dá ngairtear ‘an tréimhse aisíoca’ anseo ina dhiaidh seo san fho-alt seo) a raibh an t-iasachtaí, ar an 24ú lá d'Eanáir, 1984, faoi oibleagáid an phríomhshuim agus ús a aisíoc lena linn, nó (ii) i gcás aon phríomhshuim a íocfar leis an iasachtaí tar éis an 24ú lá d'Eanáir, 1984, faoi chonradh iasachta a rinneadh ar an dáta sin nó roimhe, an lá deiridh den tréimhse (dá ngairtear ‘an tréimhse aisíoca’ anseo ina dhiaidh seo san fho-alt seo) a raibh an t-iasachtaí, ar an dáta ar ar íocadh an phríomhshuim amhlaidh, faoi oibleagáid an phríomhshuim agus ús a aisíoc lena linn. (b) Beidh feidhm le mír (a) i gcás oibleagáid dá dtagraítear i bhfo-alt (7) (b)— (i) ionann is dá mba thagairt don 28ú lá d'Fheabhra, 1989, an tagairt sa mhír sin (a) don 24ú lá d'Eanáir, 1989, agus (ii) ionann is dá mba thagairt don dáta (ar dáta é is déanaí ná an 24ú lá d'Eanáir, 1984 ach is luaithe ná an 1ú lá de Mhárta, 1984) ar a ndeachthas faoin oibleagáid gach tagairt sa mhír sin (a) don 24ú lá d'Eanáir, 1984. (c) (i) I gcás ina ndéanfar an tréimhse aisíoca dá dtagraítear i mír (a) (i) nó (a) (ii) a fhadú thar an 24ú lá d'Eanáir, 1984 (cibé acu arbh iad téarmaí an chonartha iasachta ba bhun leis an gceart chun an fhadaithe sin nó nárbh iad), ansin, faoi réir fhomhír (ii) den mhír seo, beidh feidhm le mír (a) (i) nó (a) (ii), de réir mar a bheidh, ionann is dá mba nach ndearnadh an fadú sin. (ii) I gcás ina ndéanfar an tréimhse aisíoca dá dtagraítear i mír (a) (i) nó (a) (ii) a fhadú thar an 24ú lá d'Eanáir, 1984, ach sin roimh an 1ú lá de Mhárta, 1984, de bhun caibidlí a bhí ar siúl idir an t-iasachtaí agus iasachtóir roimh an 25ú lá d'Eanáir, 1984, ansin, d'ainneoin fhomhír (i) den mhír seo, beidh feidhm le míreanna (a) (i) agus (a) (ii) araon ionann is dá mba í an tréimhse aisíoca dá dtagraítear iontu an tréimhse aisíoca sin arna fadú amhlaidh (dá ngairtear ‘an tréimhse fhadaithe’ anseo ina dhiaidh seo san fhomhír seo) nó, más i ndiaidh an 24ú lá d'Eanáir, 1989, is críoch don tréimhse fhadaithe, an chuid den tréimhse fhadaithe a chríochnaíonn ar an dáta sin. (iii) Beidh feidhm, fara aon mhodhnuithe is gá, le mír (ii) den choinníoll a ghabhann le fo-alt (7) chun críocha fhomhír (ii) den mhír seo mar atá feidhm léi chun críocha fho-alt (7) (b). (9) Ní bheidh feidhm le fo-alt (1) i gcás inarb ionannas an chomaoin a thug an t-iasachtaí i leith úsáid na príomhshuime atá urraithe do chuid is mó ná brabach tráchtála réasúnach as úsáid na príomhshuime sin: Ar choinníoll, i gcás feidhm a bheith leis an bhfo-alt seo, nach n-oibreoidh aon ní i bhfomhír (ii), (iii) (I) nó (v) d'alt 84 (2) (d) sa dóigh go ndéileálfar mar dháileadh chun críocha an Achta seo leis an oiread sin den ús nó den dáileadh eile is ionannas do bhrabach tráchtála réasúnach as úsáid na príomhshuime sin.”. |
Mar a dhéileálfar le díbhinní ar scaireanna tosaíochta áirithe.
42.—(1) San alt seo—
ní fholaíonn “scaireanna tosaíochta” scaireanna tosaíochta—
(a) a luaitear ar stocmhargadh sa Stát, nó
(b) nach luaitear amhlaidh ach a ngabhann cearta leo i leith díbhinní agus caipitil atá inchomórtais leis na cearta is gnách i gcás scaireanna dochtdíbhinne a luaitear ar stocmhargadh sa Stát;
folaíonn “scaireanna” stoc.
(2) Faoi réir fho-alt (4), baineann an t-alt seo le haon díbhinn—
(a) atá arna híoc, an 25ú lá d'Eanáir, 1984, nó dá éis, ag cuideachta (dá ngairtear “an t-eisiúnaí” anseo ina dhiaidh seo san alt seo) le cuideachta eile (dá ngairtear “an suibscríobhaí” anseo ina dhiaidh seo san alt seo) atá laistigh de réim cánach corparáide, agus
(b) atá arna híoc amhlaidh i leith scaireanna tosaíochta de chuid an eisiúnaí.
(3) D'ainneoin aon fhoráil de chuid na nAchtanna Cánach—
(a) ní bheidh an suibscríobhaí i dteideal creidmheasa cánach i leith díbhinn lena mbaineann an t-alt seo, agus
(b) beidh cáin chorparáide inmhuirearaithe ar an díbhinn faoi Chás IV de Sceideal D.
(4) Ní bheidh feidhm leis an alt seo maidir le haon díbhinn is iníoctha, ar nó roimh an lá iomchuí, i leith scaireanna tosaíochta—
(a) a eisíodh chuig an suibscríobhaí roimh an 25ú lá d'Eanáir, 1984, nó
(b) a eiseofar chuig an suibscríobhaí ar an dáta sin nó dá éis i gcás—
(i) ina ndeachaigh an suibscríobhaí faoi oibleagáid, roimh an 25ú lá d'Eanáir, 1984, chun suibscríobh le haghaidh na scaireanna sin, nó
(ii) ina ndeachaigh an suibscríobhaí faoi oibleagáid roimh an 1ú lá de Mhárta, 1984, de bhun caibidlí a bhí ar siúl idir an t-eisiúnaí agus an suibscríobhaí roimh an 25ú lá d'Eanáir, 1984, chun suibscríobh le haghaidh na scaireanna sin:
Ar choinníoll—
(I) go n-áireofar oibleagáid, chun críocha mhír (b), mar oibleagáid faoina ndeachthas roimh dháta áirithe más rud é, agus ar an gcoinníoll amháin, go raibh ar marthain, roimh an dáta sin, conradh ceangailteach i scríbhinn ba bhun leis an oibleagáid sin, agus
(II) nach measfar, chun críocha mhír (b) (ii), caibidlí a ndeachthas faoi oibleagáid dá mbun a bheith ar siúl roimh an 25ú lá d'Eanáir, 1984, mura rud é go ndearna an t-eisiúnaí agus an suibscríobhaí, ar an dáta sin nó roimhe, réamhghealltanais nó réamhchomhaontuithe i ndáil leis an oibleagáid sin.
(5) I bhfo-alt (4) ciallaíonn “an lá iomchuí” an 24ú lá d'Eanáir, 1989, nó, maidir le scaireanna lena mbaineann mír (b) (ii) den fho-alt sin, an 28ú lá d'Fheabhra, 1989.
Leathnú ar idirbhearta díolmhaithe i ndáil le cumainn talmhaíochta.
43.—Leasaítear leis seo an Dara Sceideal a ghabhann leis an Acht Airgeadais, 1978, trí “bleán sealaíochta” a chur isteach i ndiaidh “aoileach a leathadh” i mír 2 de Chuid I.
Buanú ar fhaoiseamh maidir le méadú ar fhostaíocht.
44.—Beidh éifeacht le Caibidil VIII de Chuid I den Acht Airgeadais, 1982 maidir le tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta de chuid cuideachta ar sa bhliain dar chríoch an 30ú lá de Mheitheamh, 1985, di, mar atá éifeacht léi maidir le trémhse chuntasaíochta nó cuid de thréimhse chuntasaíochta de chuid cuideachta ar sa bhliain dar chríoch an 30ú lá de Mheitheamh, 1983, di, faoi réir na modhnuithe seo a leanas—
(a) in alt 43 den Acht sin, cuirfear “1985” in ionad “1983” sa mhíniú ar “tréimhse iomchuí”,
(b) in ailt 44 agus 45 den Acht sin, cuirfear “1984” in ionad “1982” gach áit a bhfuil sé, agus
(c) in alt 46 den Acht sin, cuirfear “1983” in ionad “1981”.
Leasú ar Chaibidil VI (cuideachtaí monaraíochta) de Chuid I den Acht Airgeadais, 1980.
45.—Leasaítear leis seo Caibidil VI de Chuid I den Acht Airgeadais, 1980—
(a) tríd an míniú seo a leanas a chur in ionad an mhínithe ar “tréimhse chuntasaíochta iomchuí” in alt 38:
“ciallaíonn ‘tréimhse chuntasaíochta iomchuí’ tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta de chuid cuideachta ar sa tréimhse ón 1ú lá d'Eanáir, 1981 (nó, i gcás feidhm a bheith le fo-alt (1CC) d'alt 39, ón 13ú lá d'Aibreán, 1984) go dtí an 31ú lá de Nollaig, 2000, di;”,
agus
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1C) (a cuireadh isteach leis an Acht Airgeadais, 1981) in alt 39:
“(1CC) (a) San fho-alt seo ciallaíonn ‘seirbhísí ríomhaire' ceachtar díobh seo a leanas nó iad araon, eadhon:
(i) seirbhísí sonra-phróiseála, agus
(ii) seirbhísí forbartha bog-earraí,
ar seirbhísí iad a ndéantar an obair á dtabhairt a sheoladh sa Stát i gcúrsa gnóthais seirbhíse ar thug an tÚdarás Forbartha Tionscail deontas fostaíochta ina leith faoi alt 2 den Acht um Fhorbairt Tionscail (Uimh. 2), 1981.
(b) Beidh feidhm leis na forálacha seo a leanas chun críocha faoisimh faoin gCaibidil seo i ndáil le cuideachta a sheolann trádáil arb éard í nó ar cuid di seirbhísí ríomhaire a thabhairt:
(i) measfar gur monarú earraí sa Stát na seirbhísí ríomhaire a thabhairt,
(ii) measfar gur méid is infhaighte ó dhíol earraí aon mhéid is infhaighte mar íocaíocht as seirbhísí ríomhaire a thabhairt, agus
(iii) beidh éifeacht le fo-alt (1D) maidir leis an gcuideachta i ndáil le héileamh uaithi ar fhaoiseamh ó cháin de bhua an fho-ailt seo mar atá éifeacht leis maidir le cuideachta i ndáil le héileamh uaithi ar fhaoiseamh ó cháin de bhua fho-alt (1B) nó (1C).”.
Caibidil VII
Luathcháin Chorparáide
Leasú ar alt 51 (forálacha áirithe do scor) den Acht Airgeadais, 1983.
46.—Leasaítear leis seo fo-alt (2) d'alt 51 den Acht Airgeadais, 1983, trí “alt 16 (9),” a chur isteach roimh “alt 18 (4)” agus tá an fo-alt sin (2), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(2) Is iad na forálacha den Acht Cánach Corparáide, 1976, dá dtagraítear i bhfo-alt (1), alt 16 (9), alt 18 (4), fo-alt (8) (a cuireadh isteach leis an Acht Airgeadais, 1982) d'alt 25, mír (b) den choinníoll a ghabhann le halt 26 (3) agus ailt 90, 91, 167 agus 168. |
Leathnú ar alt 52 (laghdú eatramhach ar luathcháin chorparáide) den Acht Airgeadais, 1983.
47.—Leasaítear leis seo alt 52 den Acht Airgeadais, 1983, trí—
(a) “an 31ú lá de Nollaig” a chur in ionad “an 8ú lá d'Fheabhra” gach áit a bhfuil sé, agus
(b) “an 1ú lá d'Eanáir, 1985” a chur in ionad “an 9ú lá d'Fheabhra, 1984” gach áit a bhfuil sé,
agus tá an t-alt sin 52, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
52.—(1) D'ainneoin aon ní sa Chaibidil seo, is é méid na luathchánach corparáide a dhlífidh cuideachta a íoc i leith dáiltí arna ndéanamh aici i dtréimhse chuntasaíochta dar críoch an 31ú lá de Nollaig, 1984, nó aon lá roimhe, leath mhéid na luathchánach corparáide a dhlífeadh an chuideachta a íoc, ar leith ón alt seo, i leith na ndáiltí sin. (2) Más roimh an 1ú lá d'Eanáir, 1985, do chuid de thréimhse chuntasaíochta cuideachta agus más i dtréimhse dar tosach an dáta sin don chuid eile di, beidh feidhm ag an gCaibidil seo ionann is dá mba dhá thréimhse chuntasaíochta ar leithligh an chuid dar críoch an 31ú lá de Nollaig, 1984, agus an chuid dar tosach an 1ú lá d'Eanáir, 1985. |
Caibidil VIII
Stocfhaoiseamh
Léiriú (Caibidil VIII).
48.—Sa Chaibidil seo—
ciallaíonn “tréimhse chuntasaíochta”—
(a) i ndáil le cuideachta, tréimhse chuntasaíochta arna cinneadh de réir fhorálacha alt 9 den Acht Cánach Corparáide, 1976, agus
(b) i ndáil le duine seachas cuideachta, tréimhse bliana dar críoch an dáta ar anuas go dtí é a dhéantar cuntais an duine amach de ghnáth nó, i gcás nach mbeidh cuntais déanta amach nó i gcás ar in aghaidh tréimhse is faide nó is giorra ná bliain a bheidh cuntais déanta amach, cibé tréimhse nach faide ná bliain a chinnfidh na Coimisinéirí Ioncaim;
ciallaíonn “tréimhse chuntais” an tréimhse a ndéantar amach cuntais duine ina haghaidh;
ciallaíonn “trádáil cháilitheach” trádáil a sheoltar sa Stát agus arb é atá inti go hiomlán nó go formhór, le linn tréimhse chuntasaíochta, aon aicme amháin nó níos mó de na haicmí oibríochtaí trádála seo a leanas (dá ngairtear “oibríochtaí trádála cáilitheacha” anseo ina dhiaidh seo sa Chaibidil seo)—
(a) earraí a mhonarú,
(b) oibríochtaí foirgníochta a dhéanamh de réir bhrí alt 17 den Acht Airgeadais, 1970, nó
(c) innealra nó gléasra (seachas feithiclí atá oiriúnach chun daoine a iompar ar bhóithre) nó earraí a dhíol le duine atá ag gabháil do thrádáil arb é atá inti go hiomlán nó go formhór feirmeoireacht nó oibríochtaí trádála d'aicme a shonraítear i mír (a) nó (b) lena n-úsáid chun críocha na trádála sin,
agus aon trádáil arb é atá inti, le linn tréimhse chuntasaíochta, oibríochtaí trádála cáilitheacha, go páirteach, agus oibríochtaí trádála eile, go páirteach, measfar, chun críocha an mhínithe seo, gur trádáil í arb é atá inti, go hiomlán nó go formhór, oibríochtaí trádála cáilithea cha más rud é, agus ar an gcoinníoll amháin, nach lú an méid iomlán is infhaighte, sa tréimhse chuntasaíochta, ó dhíolacháin a dhéantar i gcúrsa oibríochtaí trádála cáilitheacha ná 75 faoin gcéad den mhéid iomlán is infhaighte, sa tréimhse chuntasaíochta, ó na díolacháin go léir a dhéantar i gcúrsa na trádála;
tá le “stoc trádála”, i ndáil le trádáil, an bhrí chéanna atá leis in alt 62 den Acht Cánach Ioncaim, 1967, agus le linn luach stoic thrádála a bheith á chinneadh tráth ar bith chun críocha asbhaint faoi alt 49 nó 51, sa mhéid go mbeidh, an tráth sin nó aon tráth roimhe, aon íocaíochtaí ar cuntas faighte ag an trádálaí maidir le haon stoc trádála, déanfar luach an stoic sin a laghdú dá réir sin.
Stocfhaoiseamh: cáin chorparáide.
49.—(1) Faoi réir fhorálacha na Caibidle seo, i gcás ina ndéanann cuideachta a chónaíonn sa Stát trádáil cháilitheach a sheoladh i dtréimhse chuntasaíochta ar trádáil cháilitheach í a bhfuil sí laistigh de réim cánach corparáide faoi Chás I de Sceideal D ina leith, beidh teideal aici, le linn dá hioncam ón trádáil cháilitheach a bheith á ríomh chun críocha cánach corparáide, chun asbhainte faoin alt seo ionann is dá mba chaiteachas trádála de chuid na trádála cáilithí a tabhaíodh sa tréimhse chuntasaíochta an asbhaint.
(2) In aon chás ina mbeidh teideal ag cuideachta, i ndáil le tréimhse chuntasaíochta, chun asbhainte faoin alt seo maidir le trádáil cháilitheach, is é a bheidh san asbhaint sin méid a chinnfear de réir na foirmle
A × | 3 | × | B |
____ | __ | ||
100 | 12 |
i gcás—
arb é A luach stoic thrádála na trádála cáilithí i dtosach na tréimhse cuntasaíochta, agus
arb é B an líon míonna nó codán de mhíonna sa tréimhse chuntasaíochta:
Ar choinníoll nach mó in aon chás méid na hasbhainte arna ríomh amhlaidh ná méid an ioncaim ón trádáil cháilitheach don tréimhse chuntasaíochta tar éis na laghduithe go léir ar an ioncam sin don tréimhse sin de bhua ailt 16 agus 18 den Acht Cánach Corparáide, 1976, agus na hasbhaintí go léir ón ioncam sin, agus na breisithe go léir air, don tréimhse sin de bhua alt 14 den Acht sin, a chur i gcuntas, ach sin sula lamhálfar aon asbhaint faoin alt seo.
(3) Ní bheidh teideal ag cuideachta chun asbhainte faoin alt seo d'aon tréimhse chuntasaíochta dar críoch tráth ar bith roimh an 6ú lá d'Aibreán, 1983, nó tar éis an 5ú lá d'Aibreán, 1984.
(4) Ní bheidh teideal ag cuideachta chun asbhainte faoin alt seo do thréimhse chuntasaíochta mura ndéanfaidh sí éileamh ar an asbhaint—
(a) roimh an dáta a dtiocfaidh an mheasúnacht cánach corparáide ar an gcuideachta don tréimhse chuntasaíochta chun bheith ina measúnacht chríochnaitheach dhochloíte, nó
(b) roimh an 31ú lá de Nollaig díreach i ndiaidh dheireadh na bliana measúnachta inar críoch don tréimhse chuntasaíochta,
cibé dáta acu is déanaí.
Stocfhaoiseamh a ghnóthú: cáin chorparáide.
50.—Faoi réir alt 56, más rud é i dtréimhse chuntasaíochta (dá ngairtear “an tréimhse chuntasaíochta chéadluaite” anseo ina dhiaidh seo san alt seo) maidir le cuideachta a sheolann trádáil ar lamháladh asbhaint faoi alt 49 ina leith d'aon tréimhse chuntasaíochta—
(a) go scoirfidh sí den trádáil a sheoladh, nó
(b) go scoirfidh sí de bheith ina cónaí sa Stát, nó
(c) go scoirfidh sí de bheith laistigh de réim cánach corparáide faoi Chás I de Sceideal D i leith na trádála,
ansin—
(i) ní bheidh teideal ag an gcuideachta chun asbhaint faoi alt 49 don tréimhse chuntasaíochta chéadluaite, agus
(ii) áireofar mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta chéadluaite méid is ionann agus comhiomlán na n-asbhaintí a lamháladh don chuideachta faoi alt 49 i leith na trádála do thréimhsí cuntasaíochta roimhe sin ar chríoch dóibh sa tréimhse cúig bliana dar críoch an lá díreach roimh thosach don tréimhse chuntasaíochta chéadluaite.
Stocfhaoiseamh: cáin ioncaim.
51.—(1) San alt seo—
ciallaíonn “bliain iomchuí” an bhliain 1984-85;
ciallaíonn “brabúis thrádála”, i ndáil le trádáil, brabúis nó gnóchain na trádála arna ríomh de réir na rialacha is infheidhme maidir le Cás I de Sceideal D.
(2) Faoi réir fhorálacha na Caibidle seo, i gcás ina ndéanann duine (seachas comhlacht corpraithe) a chónaíonn sa Stát agus nach gcónaíonn in aon áit eile trádáil cháilitheach a sheoladh i dtréimhse chuntasaíochta ar trádáil cháilitheach í a bhfuil sé inmhuirearaithe i leith cánach ioncaim ina leith faoi Chás I de Sceideal D ar bhrabúis trádála na tréimhse cuntasaíochta sin, beidh teideal aige, le linn brabúis trádála na trádála cáilithí a bheith á ríomh chun críocha cánach ioncaim, chun asbhainte faoin alt seo ionann is dá mba chaiteachas trádála de chuid na trádála cáilithí a tabhaíodh sa tréimhse chuntasaíochta an asbhaint.
(3) In aon chás ina mbeidh teideal ag duine, i ndáil le tréimhse chuntasaíochta, chun asbhainte faoin alt seo maidir le trádáil cháilitheach, is é a bheidh san asbhaint sin méid a chinnfear de réir na foirmle
A × | 3 | × | B |
____ | __ | ||
100 | 12 |
i gcás ina bhfuil na bríonna céanna le A agus B atá leo in alt 49 (2);
Ar choinníoll nach mó in aon chás méid na hasbhainte arna ríomh amhlaidh ná méid na mbrabús trádála de chuid na trádála cáilithí do tréimhse chuntasaíochta sula lamhálfar aon asbhaint faoin alt seo.
(4) I gcás ina mbeidh éifeacht, do bhliain iomchuí, le hasbhaint lamháiltear faoin alt seo le linn brabúis trádála duine ó thrádá cháilitheach a bheith á ríomh do thréimhse chuntasaíochta—
(a) ní bheidh teideal ag an duine chun faoisimh—
(i) faoi alt 309 den Acht Cánach Ioncaim, 1967, d'aon bhliain mheasúnachta is déanaí ná an bhliain iomchuí i leith caillteanas a bhain dó sa trádáil roimh thosach na bliana iomchuí, nó
(ii) faoi alt 311 den Acht sin, d'aon bhliain mheasúnachta is luaithe ná an bhliain iomchuí i leith caillteanas a bhain dó sa trádáil,
(b) ní bheidh feidhm le forálacha alt 241 (3) den Acht sin ná leis na forálacha sin arna gcur chun feidhme le haon fhoráil eile de na hAchtanna Cánach Ioncaim, maidir le liúntas caipitiúil nó cuid de liúntas caipitiúil atá nó a mheastar a bheith ina liúntas caipitiúil iomlán, nó ina chuid de liúntas caipitiúil, don bhliain iomchuí nár tugadh lán-éifeacht dó sa bhliain sin toisc gan aon bhrabúis nó gnóchain a bheith inmhuirearaithe don bhliain sin nó toisc gan dóthain brabús nó gnóchan a bheith inmhuirearaithe don bhliain sin, agus
(c) ní bheidh feidhm le forálacha alt 318 den Acht sin maidir leis na liúntais chaipitiúla, nó maidir le haon chuid díobh, don bhliain iomchuí.
(5) Ní bheidh teideal ag duine chun asbhainte faoin alt seo maidir le measúnacht arna déanamh do bhliain iomchuí mura ndeanfaidh sé éileamh—
(a) roimh an dáta a dtiocfaidh an mheasúnacht chun bheith ina measúnacht chríochnaitheach dhochloíte, nó
(b) roimh an 31ú lá de Nollaig sa bhliain iomchuí,
cibé dáta acu is déanaí.
Stocfhaoiseamh a ghnóthú: cáin ioncaim.
52.—Faoi réir alt 56, más rud é i dtréimhse chuntasaíochta (dá ngairtear “an tréimhse chuntasaíochta chéadluaite” anseo ina dhiaidh seo san alt seo) maidir le duine a sheolann trádáil ar lamháladh asbhaint faoi alt 51 ina leith d'aon tréimhse chuntasaíochta—
(a) go scoirfidh sé den trádáil a sheoladh, nó
(b) go scoirfidh sé de bheith ina chónaí sa Stát, nó
(c) go scoirfidh sé de bheith laistigh de réim cánach ioncaim faoi Chás I de Sceideal D i leith na trádála,
ansin—
(i) ní bheidh teideal aige chun asbhainte faoi alt 51 don tréimhse chuntasaíochta chéadluaite, agus
(ii) áireofar mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta chéadluaite méid is ionann agus comhiomlán na n-asbhaintí a lamháladh dó faoi alt 51 i leith na trádála do thréimhsí cuntasaíochta roimhe sin ar chríoch dóibh sa tréimhse cúig bliana dar críoch an lá díreach roimh thosach don tréimhse chuntasaíochta chéadluaite.
Stoc a luacháil seachas ag tosach tréimhse cuntais.
53.—I gcás inar gá, chun críocha na Caibidle seo, luach stoic thrádála duine ag dáta seachas ag tosach tréimhse cuntais a fháil amach agus nach bhfuarthas amach an luach sin iarbhír, déileálfar leis an duine mar dhuine a raibh aige, ar an dáta sin, stoc trádála ab fhiú cibé luach is dóigh leis an gcigire (nó, ar achomharc, leis na Coimisinéirí Achomhairc) a bheith réasúnach agus cóir ag féachaint d'imthosca iomchuí uile an cháis agus go háirithe—
(a) do luachanna an stoic thrádála i dtosach agus ag deireadh na tréimhse cuntais ina bhfuil an dáta áirithe,
(b) do ghluaiseachtaí le linn na tréimhse cuntais sin i gcostais ítimí de chineál a bhí ar áireamh i stoc trádála an duine le linn na tréimhse, agus
(c) d'athruithe, le linn na tréimhse sin, ar mhéid na trádála a bhí á seoladh aige.
Stoc oscailte gno nua.
54.—I gcás ina ndéanann duine (dá ngairtear “an duine céadluaite” anseo ina dhiaidh seo san alt seo) trádáil a sheoladh i dtréimhse chuntasaíochta ar trádáil í a n-éilítear asbhaint faoi alt 49 nó 51 ina leith agus, díreach roimh thosach na tréimhse cuntasaíochta sin, nach raibh an trádáil á seoladh aige, ansin, mura rud é—
(a) go bhfuair an duine céadluaite stoc trádála bunaidh na trádála cáilithí ar dhíol nó ar aistriú ó dhuine eile ar scor don duine sin de bheith ag seoladh na trádála, agus
(b) gurb é stoc trádála an duine chéadluaite mar a luacháladh i dtosach na tréimhse cuntasaíochta é an stoc a fuarthas amhlaidh nó gur cuid den stoc sin é,
déileálfar leis an duine céadluaite, chun críocha na Caibidle seo, mar dhuine a raibh aige, i dtosach na tréimhse cuntasaíochta, stoc trádála ab fhiú cibé luach is dóigh leis an gcigire (nó, ar achomharc, leis na Coimisinéirí Achomhairc) a bheith réasúnach agus cóir, ag féachaint d'imthosca iomchuí uile an cháis agus go háirithe—
(i) do ghluaiseachtaí le linn na tréimhse cuntasaíochta i gcostais ítimí de chineál a bhí ar áireamh i stoc trádála an duine chéadluaite le linn na tréimhse, agus
(ii) d'athruithe, le linn na tréimhse sin, ar mhéid na trádála a bhí á seoladh aige.
Coigeartú ar stocluach in imthosca áirithe.
55.—I gcás ina ndearna duine, roimh thosach tréimhse cuntais nó dá éis, stoc trádála a fháil nó a dhiúscairt ar shlí seachas i ngnáthsheoladh a chuid trádála, déileálfar leis, chun críocha na Caibidle seo, mar dhuine a raibh aige, ag aon dáta iomchuí sa tréimhse chuntais, stoc trádála ab fhiú cibé luach is dóigh leis an gcigire (nó, ar achomharc, leis na Coimisinéirí Achomhairc) a bheith réasúnach agus cóir ag féachaint d'imthosca uile an cháis.
Comharbais, etc., ar thrádáil.
56.—(1) Faoi réir fho-alt (3), baineann an t-alt seo le diúscairt iomchuí trádála.
(2) Is diúscairt iomchuí trádála í i gcás—
(a) ina ndéantar trádáil atá á seoladh ag cuideachta amháin (dá ngairtear “an réamhtheachtaí” anseo ina dhiaidh seo san alt seo) a aistriú chuig cuideachta eile (dá ngairtear “an comharba” anseo ina dhiaidh seo san alt seo) agus go bhfuil éifeacht le halt 20 den Acht Cánach Corparáide, 1976, i ndáil leis an aistriú, nó
(b) ina ndéantar trádáil atá á seoladh ag pearsa aonair nó ag daoine i gcomhpháirtíocht (dá ngairtear “an réamhtheachtaí” anseo ina dhiaidh seo san alt seo) a aistriú chuig cuideachta (dá ngairtear “an comharba” anseo ina dhiaidh seo san alt seo) agus go bhfuil, ag dáta an aistrithe, cuid nach lú ná trí cheathrú de ghnáthscairchaipiteal na cuideachta á sealbhú ag an bpearsa aonair sin nó ag na daoine sin, de réir mar a bheidh, nó
(c) ina dtagann duine (dá ngairtear “an comharba” anseo ina dhiaidh seo san alt seo) i gcomharbas ar thrádáil ar bhás duine éagtha (dá ngairtear “an réamhtheachtaí” anseo ina dhiaidh seo san alt seo) a raibh an trádáil sin á seoladh aige, nó
(d) ina ndéantar trádáil atá á seoladh ag pearsa aonair (dá ngairtear “an réamhtheachtaí” anseo ina dhiaidh seo san alt seo) a dhiúscairt i rith a shaoil chuig leanbh dá chuid (dá ngairtear “an comharba” anseo ina dhiaidh seo san alt seo).
(3) Ní bheidh feidhm leis an alt seo mura rud é—
(a) i gcás feidhm a bheith le fo-alt (2) (a) nó (2) (b), go ndéanfar stoc trádála na trádála a aistriú ar costas nó ar mhargadhluach, agus
(b) in aon chás, go gcónaíonn an comharba sa Stát (agus, más pearsa aonair é, nach gcónaíonn sé in áit ar bith eile) agus go bhfuil sé laistigh de réim cánach faoi Chás I de Sceideal D i leith na trádála.
(4) I gcás ina ndéantar diúscairt iomchuí ar thrádáil agus go ndéanann an réamhtheachtaí (nó, i gcás feidhm a bheith le fo-alt (2) (c), ionadaithe pearsanta an réamhtheachtaí) agus an comharba rogha amhlaidh, ní bheidh feidhm le halt 50 nó 52, de réir mar a bheidh, maidir leis an tréimhse chuntasaíochta de chuid an réamhtheachtaí dar críoch, nó ina bhfuil, dáta na diúscartha iomchuí ach, chun críocha alt 50 nó 52, de réir mar a bheidh, déileálfar leis an gcomharba ionann is dá mba eisean an duine a raibh an trádáil á seoladh aige ón uair a thosaigh an réamhtheachtaí á seoladh (nó ón uair ar déileáladh leis, de bhua fheidhmiú an ailt seo roimhe sin, mar dhuine a thosaigh á seoladh).
(5) Is trí fhógra i scríbhinn a bheidh sínithe ag an réamhtheachtaí (nó, i gcás feidhm a bheith le fo-alt (2) (c), ag ionadaithe pearsanta an réamhtheachtaí) agus ag an gcomharba agus a chuirfear chuig an gcigire dhá bhliain ar a dhéanaí tar éis dháta na diúscartha iomchuí, a dhéanfar rogha faoi fho-alt (4).
(6) Chun críocha fho-alt (2) (c), measfar go dtagann duine i gcomharbas ar bhás duine eile má thagann sé i gcomharbas amhlaidh—
(a) faoi uacht nó faoi dhíthiomnacht (lena n-áirítear páirt-dhíthiomnacht),
(b) de bhua aon fhorála i gCuid IX den Acht Comharbais, 1965,
(c) trí mharthanas, i gcás nasc-thionóntachta, nó
(d) mar fhuíollaí, ar thionónta saoil d'fháil bháis.
(7) I bhfo-alt (2) (d) tá le “leanbh” an bhrí chéanna atá leis in alt 27 (a cuireadh isteach leis an Acht um Cháin Ghnóchan Caipitiúil (Leasú), 1978) den Acht um Cháin Ghnóchan Caipitiúil, 1975.
Trádáil arna seoladh ag comhpháirtíocht.
57.—Beidh feidhm, fara aon mhodhnuithe is gá, le forálacha na Caibidle seo, maidir le trádáil arna seoladh ag comhpháirtíocht mar atá feidhm leo maidir le trádáil arna seoladh ar shlí seachas ag comhpháirtíocht.
Measúnachtaí, etc.
58.—Déanfar cibé measúnachtaí, measúnachtaí breise, laghduithe ar mheasúnachtaí nó aisíocaíochtaí cánach is gá chun éifeacht a thabhairt don Chaibidil seo.
Caibidil IX
Leasú ar Fhorálacha i ndáil le Laghdú ar Stocluachanna seachas i dTrádáil na Feirmeoireachta
Laghdú ar stocluachanna: cáin chorparáide.
59.—(1) Faoi réir ailt 60 agus 65, baineann an t-alt seo le haon mhéid a bheadh, maidir le tréimhse chuntasaíochta cuideachta ar críoch di ar dháta tar éis an 5ú lá d'Aibreán, 1982, le háireamh, ar leith ón alt seo, de bhua alt 31A (a cuireadh isteach leis an Acht Airgeadais, 1976) den Acht Airgeadais, 1975, mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta sin.
(2) D'ainneoin aon fhoráil dá mhalairt seachas alt 60, ní dhéanfar aon mhéid lena mbaineann an t-alt seo i ndáil le cuideachta, a áireamh mar fháltas trádála de chuid thrádáil na cuideachta.
Teorainn le feidhm alt 59.
60.—Faoi réir alt 63, ní bheidh éifeacht le halt 59 maidir le trádáil cuideachta i gcás feidhm a bheith le forálacha fho-alt (10) (a cuireadh isteach leis an Acht Airgeadais, 1977) d'alt 31A den Acht Airgeadais, 1975, i ndáil le tréimhse chuntasaíochta de chuid na cuideachta ar críoch di ar dháta roimh an 6ú lá d'Aibreán, 1988.
Laghdú ar stocluachanna: cáin ioncaim.
61.—(1) Faoi réir ailt 62 agus 65, baineann an t-alt seo le haon mhéid a bheadh, maidir le tréimhse chuntasaíochta ar críoch di ar dháta tar éis an 5ú lá d'Aibreán, 1982, le háireamh, ar leith ón alt seo, de bhua alt 12 den Acht Airgeadais, 1976, mar fháltas trádála de chuid thrádáil duine don tréimhse chuntasaíochta sin.
(2) D'ainneoin aon fhoráil dá mhalairt seachas alt 62, ní dhéanfar aon mhéid lena mbaineann an t-alt seo, i ndáil le duine, a áireamh mar fháltas trádála de chuid thrádáil an duine.
Teorainn le feidhm alt 61.
62.—Faoi réir alt 63, ní bheidh éifeacht le halt 61 maidir le trádáil duine i gcás feidhm a bheith le forálacha fho-alt (8) (a cuireadh isteach leis an Acht Airgeadais, 1977) d'alt 12 den Acht Airgeadais, 1976, i ndáil le tréimhse chuntasaíochta de chuid an duine ar críoch di ar dháta roimh an 6ú lá d'Aibreán, 1988.
Comharbais, etc., ar thrádáil.
63.—Beidh éifeacht, fara aon mhodhnuithe is gá, le halt 56 chun críocha na Caibidle seo mar atá éifeacht leis chun críocha Chaibidil VIII ionann is dá mba thagairtí d'alt 60 nó 62, faoi seach, na tagairtí i bhfo-alt (4) den alt sin d'alt 50 nó 52.
Forálacha áirithe den Acht Airgeadais, 1983, do scor.
64.—(1) Ach amháin maidir le trádáil na feirmeoireachta, beidh, agus measfar go raibh riamh, éifeacht leis na hAchtanna Cánach, ionann is dá mba nár achtaíodh fo-ailt (3) agus (4) d'alt 26 den Acht Airgeadais, 1983.
(2) I gcás, de bhua fho-alt (3) (b) nó (4) (b) den alt sin 26, ina ndearnadh, d'ainneoin fho-alt (1) den alt seo, aon mhéid a áireamh mar fháltas trádála chun críche aon mheasúnachta cánach, déanfar cibé measúnachtaí, measúnachtaí breise, laghduithe ar mheasúnachtaí nó aisíocaíochtaí cánach is gá in aon chás chun éifeacht a thabhairt don fho-alt sin (1).
Teorainn le feidhm Chaibidil IX.
65.—Ní bheidh éifeacht leis an gCaibidil seo maidir le haon mhéid a bheadh, ar leith ón gCaibidil seo, le háireamh, de bhua alt 31A den Acht Airgeadais, 1975, nó alt 12 den Acht Airgeadais, 1976, mar fháltas trádála de chuid thrádáil na feirmeoireachta.
Caibidil X
Cáin Ghnóchan Caipitiúil
Leathnú ar alt 19 (urrúis rialtais agus urrúis eile) den Acht um Cháin Ghnóchan Caipitiúil, 1975.
66.—Beidh feidhm le halt 19 den Acht um Cháin Ghnóchan Caipitiúil, 1975, i ndáil le hurrúis arna n-eisiúint—
(a) sa Stát, le ceadú an Aire Airgeadais, ag an gComhphobal Eorpach do Ghual agus Cruach, ag an gComhphobal Eorpach do Fhuinneamh Adamhach nó ag an mBanc Eorpach Infheistíochta mar atá feidhm leis i ndáil leis na cineálacha urrúis a shonraítear i mír (a) den alt sin, agus
(b) ag an bPost nó ag Bord Telecom Éireann agus arna ráthú ag an Aire Airgeadais mar atá feidhm leis i ndáil leis na cineálacha urrúis a shonraítear i mír (d) den alt sin.
Leasú ar alt 25 (áit chónaí phríobháideach) den Acht um Cháin Ghnóchan Caipitiúil, 1975.
67.—Leasaítear leis seo alt 25 den Acht um Cháin Ghnóchan Caipitiúil, 1975, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (10):
“(10A) (a) San fho-alt seo—
ciallaíonn ‘bundáta', i ndáil le sócmhainn a dhiúscróidh pearsa aonair, an dáta a fuair sé an tsócmhainn nó, má bhí an tsócmhainn á sealbhú aige ar an 6ú lá d'Aibreán, 1974, an dáta sin;
ciallaíonn ‘bunluach', i ndáil le sócmhainn a dhiúscróidh pearsa aonair, méid nó luach na comaoine, in airgead nó i luach airgid, a thug sé féin nó a tugadh thar a cheann go hiomlán agus go heisiatach chun an tsócmhainn a fháil cé is moite de na costais theagmhasacha a bhain dó á fáil nó, má bhí an tsócmhainn á sealbhú aige ar an 6ú lá d'Aibreán, 1974, margadhluach na sócmhainne ar an dáta sin;
tá le ‘luach úsáide reatha’ agus ‘talamh forbraíochta’ na bríonna céanna atá leo in alt 36 den Acht Airgeadais, 1982.
(b) I gcás—
(i) ina bhfaibhreoidh gnóchan chuig pearsa aonair as sócmhainn, nó leas i sócmhainn, ar talamh forbraíochta í a dhiúscairt, agus
(ii) ar leith ón bhfo-alt seo, go dtabharfaí faoiseamh faoin alt seo i leith diúscairt na sócmhainne sin (is sócmhainn lena mbaineann fo-alt (1) nó (9A)), agus
(iii) gur ar an 25ú lá d'Eanáir, 1984, nó dá éis, a rinneadh an diúscairt,
ansin, faoi réir mhír (c), ní thabharfar an faoiseamh sin a dúradh i leith an ghnóchain (nó, más iomchuí, i leith coda den ghnóchan) ach amháin a mhéid (más aon mhéid é) a thabharfaí an faoiseamh sin dá ndéanfaí, le linn an gnóchan inmhuirearaithe a fhaibhreoidh as an diúscairt (d'ainneoin gur dhiúscairt ar thalamh forbraíochta an diúscairt) a bheith á ríomh, na nithe seo a leanas a eisiamh ón ríomh, eadhon—
(I) an méid (más ann) ar mó bunluach na sócmhainne ná luach úsáide reatha na sócmhainne ar an mbundáta,
(II) an méid ar mó an chomaoin i leith diúscairt na sócmhainne ná luach úsáide reatha na sócmhainne ar dháta na diúscartha,
(III) mura raibh an tsócmhainn á sealbhú aige ar an 6ú lá d'Aibreán, 1974, cibé comhréir (más ann) de na costais theagmhasacha a bhain don phearsa aonair ag fáil na sócmhainne ab inchurtha i leith an mhéid (más ann) dá dtagraítear i bhfomhír (I), agus
(IV) cibé comhréir de na costais theagmhasacha a bhain don phearsa aonair ag diúscairt na sócmhainne ab inchurtha i leith an mhéid dá dtagraítear i bhfomhír (II).
(c) Ní bheidh feidhm le mír (b) maidir le diúscairt a dhéanfaidh pearsa aonair in aon bhliain mheasúnachta mura mó ná £15,000 an chomaoin iomlán i leith na ndiúscairtí go léir a dhéanfaidh an phearsa aonair sin sa bhliain sin agus a mbeadh feidhm leis an mír sin ina leith murach sin.”.
CUID II
Custaim agus Mál
Léiriú (Cuid II).
68.—Sa Chuid seo ciallaíonn “Ordú 1975” an tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975 (I.R. Uimh. 307 de 1975).
Beoir.
69.—(1) Faoi réir mhír 4 den Ordú d'Fhorchur Dleachtanna (Uimh. 258) (Beoir) (Uimh. 2), 1982 (I.R. Uimh. 37 de 1982), déanfar an dleacht máil ar bheoir a fhorchuirtear le mír 7 (1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá d'Eanáir, 1984, de réir £146.047, i gcás na beorach go léir arna grúdú sa Stát, ar gach 36 ghalún foirte de shaindlús 1,055 chéim, agus, i gcás na beorach go léir arna hallmhairiú, ar gach 36 ghalún beorach a raibh saindlús 1,055 chéim ina foirt roimh ghiosáil, in ionad an ráta a shonraítear i mír 4 (1) den Ordú d'Fhorchur Dleachtanna (Uimh. 263) (Dleachtanna Máil) (Uimh. 2), 1983 (I.R. Uimh. 42 de 1983).
(2) Faoi réir mhír 5 den Ordú d'Fhorchur Dleachtanna (Uimh 267) (Beoir) (Uimh. 2), 1983 (I.R. Uimh. 398 de 1983), déanfar an aistarraingt ar bheoir dá bhforáiltear i mír 7 (3) d'Ordú 1975 a ríomh, maidir le beoir a suífear chun sástacht na gCoimisinéirí Ioncaim gur íocadh dleacht uirthi de réir an ráta a shonraítear i bhfo-alt (1), de réir shaindlús bunaidh na beorach, de réir £146.047 ar gach 36 ghalún beorach ar 1,055 chéim a saindlús bunaidh.
(3) I gcás ina suífear chun sástacht na gCoimisinéirí Ioncaim go mbeidh beoir, a mbeidh an dleacht máil a fhorchuirtear le mír 7 (1) d'Ordú 1975 íoctha ina leith, úsáidte, ar an 1ú lá de Mhárta, 1984, nó dá éis, ag aon duine mar chomhábhar i dtáirgeadh nó i monarú dí (seachas beoir) ina bhfuil 1.2% alcóil ar a mhéid de réir toirte, féadfaidh siad, faoi réir cibé coinníollacha a bheith comhlíonta is cuí leo a fhorchur, an dleacht máil a íocadh ar an méid beorach a úsáideadh amhlaidh a aisíoc leis an duine sin.
Táirgí tobac.
70.—(1) San alt seo agus sa Tríú Sceideal tá le “toitíní”, “todóga”, “cavendish nó negrohead”, “tobac cruafháiscthe”, “tobac píopa eile”, “tobac chun a chaite ina dheatach”, “tobac chun a choganta” agus “táirgí tobac” na bríonna céanna atá leo san Acht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977, arna leasú leis an Ordú d'Fhorchur Dleachtanna (Uimh. 243) (Dleacht Máil ar Tháirgí Tobac), 1979 (I.R. Uimh. 296 de 1979).
(2) Déanfar an dleacht máil ar tháirgí tobac a fhorchuirtear le halt 2 den Acht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá d'Eanáir, 1984, de réir na rátaí leithleacha a shonraítear sa Tríú Sceideal in ionad na rátaí leithleacha a shonraítear sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 266) (Táirgí Tobac), 1983 (I.R. Uimh. 213 de 1983).
(3) Ní dhéanfar an dleacht máil dá dtagraítear i bhfo-alt (2) a mhuirearú ná a thobhach ar tháirgí nach bhfuil aon tobac iontu agus a dtugtar luibh-thoitíní nó luibh-chumaisc lena ngalchaitheamh orthu de ghnáth.
Fíon agus fíon déanta.
71.—(1) San alt seo agus sa Cheathrú Sceideal—
ciallaíonn “an neart alcóil iarbhír de réir toirte” an líon toirteanna d'alcól íon atá, ag teocht 20°C, i 100 toirt den táirge ag an teocht sin;
ciallaíonn “Ordú 1983” an tOrdú d'Fhorchur Dleachtanna (Uimh. 263) (Dleachtanna Máil) (Uimh. 2), 1983 (I.R. Uimh. 42 de 1983);
ciallaíonn“% toirte” an neart alcóil de réir toirte.
(2) Déanfar an dleacht máil ar fhíon a fhorchuirtear le mír 5 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá d'Eanáir, 1984, de réir na rátaí leithleacha a shonraítear i gCuid I den Cheathrú Sceideal in ionad na rátaí leithleacha a shonraítear sa Dara Sceideal a ghabhann le hOrdú 1983.
(3) Déanfar mír 5 d'Ordú 1975 a leasú, amhail ar an agus ón 1ú lá de Mhárta, 1984, tríd an bhfomhír seo a leanas a chur isteach i ndiaidh fhomhír (2):
“(2A) Féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha a bheith comhlíonta is cuí leo a fhorchur chun a áirithiú go n-íocfar an dleacht, cead a thabhairt íoc na dleachta a fhorchuirtear le fomhír (2) den mhír seo a chur siar go dtí lá nach déanaí ná—
(a) i gcás gur ar lá i mí na Nollag in aon bhliain nach déanaí ná an fichiú lá den mhí sin a mhuirearaítear an dleacht, an lá deiridh den mhí sin sa bhliain sin, nó
(b) in aon chás eile, an cúigiú lá déag den mhí i ndiaidh na míosa ina muirearaítear an dleacht:
Ar choinníoll, áfach, nach gceadófar íoc aon dleachta a chur siar mar a fhoráiltear san fhomhír seo in aon chás ina muirearaítear an dleacht ar an aonú lá is fiche, nó dá éis, de mhí na Nollag in aon bhliain.”.
(4) Déanfar an dleacht máil ar fhíon déanta a fhorchuirtear le mír 6 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá d'Eanáir, 1984, de réir na rátaí leithleacha a shonraítear i gCuid II den Cheathrú Sceideal in ionad na rátaí leithleacha a shonraítear sa Tríú Sceideal a ghabhann le hOrdú 1983.
Leann úll agus leann piorraí.
72.—(1) Sa Chúigiú Sceideal—
ciallaíonn “an neart alcóil iarbhír de réir toirte” an líon toirteanna d'alcól íon atá, ag teocht 20°C, i 100 toirt den táirge ag an teocht sin;
ciallaíonn “% toirte” an neart alcóil de réir toirte.
(2) Déanfar an dleacht máil ar leann úll agus leann piorraí a fhorchuirtear le mír 8 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá d'Eanáir, 1984, de réir na rátaí leithleacha a shonraítear sa Chúigiú Sceideal in ionad na rátaí leithleacha a shonraítear sa Cheathrú Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 259) (Dleachtanna Máil), 1982 (I.R. Uimh. 48 de 1982).
Hidreacarbóin.
73.—(1) San alt seo—
ciallaíonn “Ordú 1983” an tOrdú d'Fhorchur Dleachtanna (Uimh. 264) (Hidreacarbóin), 1983 (I.R. Uimh. 85 de 1983);
ciallaíonn “gásailín eitleoireachta” ola éadrom hidreacarbóin mhianra de réir bhrí mhír 11 (15) d'Ordú 1975 ar ola í—
(a) a mhonaraítear go speisialta mar bhreosla d'aerárthaí, agus
(b) nach n-úsáidtear de ghnáth i mótarfheithiclí, agus
(c) a sheachadtar lena húsáid mar bhreosla d'aerárthaí, agus chuige sin amháin.
(2) Faoi réir fho-alt (3), déanfar an dleacht máil ar ola éadrom hidreacarbóin mhianra a fhorchuirtear le mír 11 (1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá d'Eanáir, 1984, de réir £23.78 an heictilítear in ionad an ráta a shonraítear i mír 4 (1) d'Ordú 1983.
(3) Amhail ar an agus ón lú lá de Mheitheamh, 1984, déanfar an dleacht máil ar ola éadrom hidreacarbóin mhianra a fhorchuirtear le mír 11 (1) d'Ordú 1975, a mhéid is inmhuirearaithe ar ghásailín eitleoireachta í, a mhuirearú, a thobhach agus a íoc de réir leath an ráta ab inmhuirearaithe ar leith ón bhfo-alt seo.
(4) (a) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh chun lánéifeacht a thabhairt d'fhorálacha fho-alt (3).
(b) Go háirithe, ach gan dochar do ghinearáltacht mhír (a), féadfaidh rialacháin faoin bhfo-alt seo—
(i) díol, seachadadh, stóráil agus úsáid gásailín eitleoireachta a rialú,
(ii) a cheangal go dtaiscfear gásailín eitleoireachta mbannastóras sula seachadfar le haghaidh úsáide baile é,
(iii) úsáid ghásailín eitleoireachta seachas mar bhreosla d'aerárthaí a chosc,
(iv) glacadh gásailín eitleoireachta isteach in umar breosla seachas in umar breosla aerárthaigh a chosc,
(v) a fhoráil nach meascfar gásailín eitleoireachta le haon substaint eile, ach amháin le cead ó na Coimisinéirí Ioncaim,
(vi) a cheangal ar aon duine a mhonaraíonn, a allmhairíonn nó a úsáideann gásailín eitleoireachta nó a dhéileálann ann, cibé cuntais agus taifid a bheidh sonraithe i ndáil le monarú, allmhairiú, ceannach, fáil, stóráil, díol nó úsáid gásailín eitleoireachta a choimeád ar mhodh sonraithe agus iad a choinneáil go ceann tréimhse sonraithe agus aon leabhair nó doiciméid eile i ndáil le haon ní de na nithe réamhráite a choimeád go ceann tréimhse sonraithe agus cead a thabhairt d'oifigeach Custam agus Máil na cuntais agus na taifid sin, agus aon leabhair nó doiciméid eile a bheidh á gcoimeád aige i ndáil le haon ní de na nithe réamhráite, a iniúchadh agus cóipeanna a dheánamh díobh,
(vii) a cheangal ar dhuine a mhonaraíonn, a allmhairíonn nó a úsáideann gásailín eitleoireachta nó a dhéileálann ann, cibé faisnéis agus tuairisceáin i ndáil le cibé nithe a bheidh sonraithe a chur ar fáil cibé tráthanna agus i cibé foirm a bheidh sonraithe.
(c) Aon duine a sháróidh nó nach gcomhlíonfaidh rialachán faoin bhfo-alt seo beidh sé, gan dochar d'aon phionós eile a dhlífear a chur air, ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £1,000 a chur air agus dlífear aon ghásailín eitleoireachta a ndearnadh an cion ina leith, agus aon substaint a bheidh measctha leis, a fhorghéilleadh agus, i gcás cion a raibh mótarfheithicil i gceist leis, dlífear an fheithicil a fhorghéilleadh.
(5) (a) Chun críocha fhorálacha fho-alt (3) agus rialachán faoi fho-alt (4), féadfaidh oifigeach Custam agus Máil, gach uile thráth réasúnach, dul isteach in áitreabh a bhfuil, nó a gcreideann an t-oifigeach le réasún go bhfuil, gásailín eitleoireachta á choinneáil nó á stóráil ann agus féadfaidh sé cibé cuardach agus fiosrúchán a dhéanamh ansin agus cibé samplaí de ghásailín eitleoireachta, nó d'aon substaint a gcreideann an t-oifigeach le réasún gur gásailín eitleoireachta í nó go bhfuil gásailín eitleoireachta inti, a thógáil is cuí leis an oifigeach, agus féadfaidh sé aon leabhair nó doiciméid eile a gheofar ansin, agus a gcreideann an t-oifigeach le réasún go mbaineann siad le haon déileáil i ngásailín eitleoireachta, a iniúchadh agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu.
(b) Aon duine a chomhracfaidh, a bhacfaidh nó a choiscfidh oifigeach Custam agus Máil agus é ag feidhmiú aon chumhachta a thugtar dó leis an bhfo-alt seo, beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £500 a chur air.
(6) Déanfar an dleacht máil ar ola hidreacarbóin a fhorchuirtear le mír 12 (1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá d'Eanáir, 1984, de réir £17.21 an heictilítear in ionad an ráta a shonraítear i mír 4 (2) d'Ordú 1983.
(7) Amhail ar an agus ón 26ú lá d'Eanáir, 1984, is é ráta aon aisíoca a lamháiltear faoi mhír 12 (11) d'Ordú 1975, maidir le hola hidreacarbóin ar a bhfuil an t-aisíoc sin inlamháilte, méid na dleachta máil a íocadh lúide méid arna ríomh de réir £1.79 an heictilítear.
(8) Faoi réir fhorálacha an Ordaithe d'Fhorchur Dleachtanna (Uimh. 265) (Dleacht Máil ar Olaí Hidreacarbóin), 1983 (I.R. Uimh. 126 de 1983), is é méid an lacáiste a lamháiltear faoi mhír 12 (3) d'Ordú 1975, maidir le hola bhreosla de réir bhrí mhír 3 den Ordú d'Fhorchur Dleachtanna (Uimh. 256) (Dleacht Máil ar Olaí Hidreacarbóin), 1981 (I.R. Uimh. 404 de 1981), atá ceaptha lena húsáid chun críche seachas chun leictreachas a ghiniúint lena dhíol agus a allmhaireofar nó a sheachadfar ó áitreabh scagaire ola hidreacarbóin nó ó bhannastóras ar an 26ú lá d'Eanáir, 1984, nó dá éis, méid na dleachta máil is inmhuirearaithe lúide méid arna ríomh de réir £0.76 an heictilítear.
(9) Déanfar an dleacht máil ar hidreacarbóin ghásacha i bhfoirm leachtach a fhorchuirtear le halt 41 (1) den Acht Airgeadais, 1976, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá d'Eanáir, 1984, de réir £0.767 an galún in ionad an ráta a shonraítear i mír 4 (4) d'Ordú 1983.
Taisteal coigríche.
74.—(1) (a) Déanfar alt 65 (5) den Acht Airgeadais, 1982, a leasú amhail ar an agus ón lú lá d'Aibreán, 1984, trí na míreanna seo a leanas a chur isteach i ndiaidh mhír (d):
“(dd) a bhaineann le duine faoi bhun 18 mbliana d'aois atá ag taisteal mar bhall de ghrúpa 10 nduine ar a laghad den sórt sin ar thuras atá eagraithe chun críocha oideachais ag bunscoil nó iarbhunscoil nó ag eagraíocht dheonach neamhbhrabúsmhar a bunaíodh chun forbairt oideachasúil nó leas daoine óga a chur chun cinn, nó
(ddd) a bhaineann le duine meabhair-éislinneach atá ag taisteal mar bhall de ghrúpa 5 dhuine ar a laghad den sórt sin ar thuras atá eagraithe ag eagraíocht a bunaíodh chun leas daoine meabhair-éislinneacha a chur chun cinn, nó”.
(b) Aon dleacht máil a bheidh íoctha maidir le ticéad paisinéara arna eisiúint an lú lá d'Aibreán, 1984, nó dá éis, agus a mbaineann mír (ddd) (arna cur isteach leis an bhfo-alt seo) d'alt 65 (5) den Acht Airgeadais, 1982, leis, féadfar í a aisíoc.
(2) I gcás ticéad paisinéara de réir bhrí alt 65 den Acht Airgeadais, 1982, a bheith faighte sa Stát an 26ú lá d'Eanáir, 1984, nó dá éis, ag an duine a mbaineann an ticéad lena iompar nó ag duine eile thar a cheann, measfar, chun críocha an ailt sin 65, d'ainneoin gur cuireadh nó gur tugadh an ticéad chuig an Stát ó áit lasmuigh den Stát, gur sa Stát a eisíodh é agus gur eisíodh amhlaidh é ar an dáta ar ar cuireadh nó ar ar tugadh chuig an Stát é.
Forálacha a bhaineann le dleachtanna máil ar mhótarfheithiclí, teilifíseáin agus ceirníní gramafóin.
75.—(1) San alt seo—
ciallaíonn “Ordú 1979” an tOrdú d'Fhorchur Dleachtanna (Uimh. 236) (Dleachtanna Máil ar Mhótarfheithiclí, Teilifíseáin agus Ceirníní Gramafóin), 1979 (I. R. Uimh. 57 de 1979);
tá le “earraí indleachta” an bhrí chéanna atá leis in Ordú 1979.
(2) (a) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh chun lánéifeacht a thabhairt d'fhorálacha Ordú 1979.
(b) Go háirithe, ach gan dochar do ghinearáltacht mhír (a), féadfaidh rialacháin faoin bhfo-alt seo—
(i) modh muirearaithe, urraithe agus bailithe na ndleachtanna a fhorchuirtear le míreanna 4 agus 5 d'Ordú 1979 a fhorordú,
(ii) allmhairiú, monarú, stóráil, stórasú agus onnmhairiú earraí indleachta, agus airteagail agus ábhair lena n-úsáid i monarú na n-earraí sin, a rialú,
(iii) a cheangal ar dhuine a dhlífidh ceachtar de na dleachtanna a fhorchuirtear le míreanna 4 agus 5 d'Ordú 1979 a íoc, cibe taifid agus cuntais a bheidh sonraithe i ndáil le hallmhairiú, fáil, monarú, díol agus seachadadh earraí indleachta, nó airteagail agus ábhair lena n-úsáid i monarú na n-earraí sin, a choimeád ar mhodh sonraithe agus iad a choinneáil go ceann tréimhse sonraithe agus cead a thabhairt d'oifigeach Custam agus Máil na taifid agus na cuntais sin, agus aon leabhair agus doiciméid eile a bheidh á gcoimeád aige i ndáil le haon ní de na nithe réamhráite, a iniúchadh agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu,
(iv) a cheangal ar mhonaróir earraí indleachta taifeadadh cuí a dhéanamh leis an oifigeach cuí Custam agus Máil maidir leis na háitribh go léir a bheartaíonn sé a úsáid ag seoladh gnó dó mar mhonaróir den sórt sin agus socrú a dhéanamh leis an oifigeach sin i dtaobh an mhodh taifeadta sin,
(v) foráil a dhéanamh maidir leis na Coimisinéirí Ioncaim do cheadú áitreabh a bheidh á n-úsáid ag monaróir earraí indleachta chun na hearraí sin, nó airteagail nó ábhair lena n-úsáid i monarú na n-earraí sin, a fháil, a stóráil, a mhonarú nó a sheachadadh agus maidir leis an monaróir sin do chomhlíonadh, i ndáil leis na háitribh, cibé coinníollacha a bheidh sonraithe i scríbhinn ag oifigeach de chuid na gCoimisinéirí Ioncaim,
(vi) a cheangal ar dhuine a dhlífidh ceachtar de na dleachtanna a fhorchuirtear le míreanna 4 agus 5 d'Ordú 1979 a íoc, cibé faisnéis agus tuairisceáin a bheidh sonraithe, i ndáil le cibé nithe a bheidh sonraithe, a chur ar fáil cibé tráthanna agus i cibé foirm a bheidh sonraithe,
(vii) foráil a dhéanamh i dtaobh deimhnithe a eisiúint, i cibé foirm a bheidh sonraithe, i ndáil le mótarfheithiclí is inchurtha faoin dleacht a fhorchuirtear le mír 4 d'Ordú 1979.
(3) Féadfaidh oifigeach Custam agus Máil, gach uile thráth réasúnach, dul isteach in áitreabh a gcreideann an t-oifigeach le réasún go bhfuil monarú earraí indleachta á sheoladh ann nó a gcreideann an t-oifigeach sin le réasún go bhfuil earraí indleachta, nó leabhair nó doiciméid eile a bhaineann le monarú nó stóráil earraí den sórt sin, á stóráil nó á gcoinneáil ann agus féadfaidh sé cibé cuardach agus fiosrúchán a dhéanamh ansin is cuí leis an oifigeach agus féadfaidh sé aon leabhair nó doiciméid eile a gheofar ansin, agus a gcreideann an t-oifigeach le réasún go mbaineann siad le monarú earraí indleachta, a iniúchadh agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu.
(4) Beidh feidhm le halt 3 den Excise Act, 1848, i ndáil leis na dleachtanna a fhorchuirtear le míreanna 4 agus 5 d'Ordú 1979 fara an mhodhnaithe go gcuirfear “three years” in ionad “six calendar months”.
(5) I gcás ina ndéanfar mótarfheithicil is inchurtha faoin dleacht a fhorchuirtear le mír 4 d'Ordú 1979 a allmhairiú isteach sa Stát, nó a sheachadadh de réir bhrí an Ordaithe sin, féadfaidh oifigeach Custam agus Máil, tráth ar bith laistigh de thrí bliana tar éis an allmhairithe nó an tseachadta sin, de réir mar a bheidh, a cheangal ar aon duine a mbeidh an fheithicil sin díolta leis nó diúscartha chuige ar bhealach eile (de réir mar a bheidh) ceachtar de na nithe seo a leanas, nó iad araon, a dhéanamh, is é sin le rá:
(a) an fhaisnéis sin go léir i ndáil leis an bhfeithicil sin a iarrfaidh an t-oifigeach sin le réasún, agus atá ar seilbh nó ar fáil ag an duine sin, a chur ar fáil don oifigeach sin, laistigh de cibé am agus i cibé foirm agus modh a shonróidh an t-oifigeach sin;
(b) na leabhair agus na doiciméid sin go léir i ndáil leis an bhfeithicil sin a iarrfaidh an t-oifigeach le réasún agus a bheidh ar seilbh, i gcoimeád nó ar fáil ag an duine sin a thabhairt ar aird don oifigeach sin, laistigh de cibé am a shonróidh an t-oifigeach sin, agus cead a thabhairt dó iad a iniúchadh agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu.
(6) Aon duine a chomhracfaidh, a bhacfaidh nó a choiscfidh oifigeach Custam agus Máil agus é ag feidhmiú aon chumhachta a thugtar dó leis an alt seo, beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £500 a chur air.
(7) Aon duine a sháróidh nó nach gcomhlíonfaidh aon cheann d'fhorálacha Ordú 1979 nó rialachán faoi fho-alt (2), nó a mhainneoidh nó a dhiúltóidh aon ní a dhéanamh a cheanglóidh oifigeach Custam agus Máil air a dhéanamh faoi fho-alt (5), beidh sé, gan dochar d'aon phionós eile a dhlífear a chur air, ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós £1,000 a chur air faoin dlí a bhaineann le custaim nó faoin dlí a bhaineann le mál (de réir mar a bheidh), agus dlífear aon earraí a ndearnadh an cion ina leith a fhorghéilleadh.
(8) (a) Cúlghairtear leis seo mír 21 d'Ordú 1979.
(b) Leasaítear leis seo mír 24 (1) d'Ordú 1979 trí “agus mhír 21 den Ordú seo” a scriosadh.
(c) Déanfar an tagairt d'fhomhír (2) de mhír 21 d'Ordú 1979 i míreanna 4, 5 agus 7 den Ordú sin a fhorléiriú mar thagairt d'fho-alt (2) agus déanfar an tagairt don mhír sin 21 i mír 24 (2) den Ordú sin a fhorléiriú mar thagairt d'fho-alt (4).
(9) (a) San fho-alt seo folaíonn “suíochán leanúnach” dhá shuíochán leithleacha nó níos mó atá scartha i gcaoi gur féidir na suíocháin sin a úsáid mar shuíochán leanúnach amháin.
(b) Chun críocha na dleachta máil ar mhótarfheithiclí a fhorchuirtear le mír 4 d'Ordú 1979, ní mheasfar mótarfheithicil a bheith deartha, déanta ná oiriúnaithe chun líon daoine is mó ná sé dhuine dhéag (lena n-áirítear an tiománaí) a iompar mura mbeidh cóiríocht shuite, arna ríomh mar a leanas, le haghaidh líon daoine is mó ná sé dhuine dhéag inti:
(i) measfar gur cóiríocht do dhuine amháin gach suíochán leithleach atá feistithe go buan ar an bhfeithicil agus a bhféadfadh duine suí air, ach leithead sé orlach déag arna thomhas feadh aghaidh an tsuíocháin a lamháil don duine sin;
(ii) measfar, maidir le gach suíochán leanúnach atá feistithe go buan ar an bhfeithicil, gur cóiríocht é don líon daoine a d'fhéadfadh suí ar an suíochán sin, ach leithead sé orlach déag arna thomhas feadh aghaidh gach suíocháin den sórt sin a lamháil do gach duine.
(c) I gcás inar slán-uimhir maille le codán cóiríocht shuite iomlán feithicle arna ríomh faoin bhfo-alt seo, déanfar neamhshuim den chodán.
Forálacha i ndáil le dleacht gealltóireachta.
76.—(1) San alt seo—
tá le “rás-chúrsa údaraithe” an bhrí chéanna atá leis san Acht um Bord Rásaíochta agus Rás-Chúrsaí, 1945;
ciallaíonn “dleacht”, ach amháin mar a n-éilíonn an comhthéacs a mhalairt, an diúité máil ar gheallta a fhorchuirtear le halt 24 den Acht Airgid, 1926;
tá le “rás-rian con” agus “cruinniú cúrsála údaraithe” na bríonna céanna atá leo in Acht Tionscail na gCon, 1958;
tá le “geall-ghlacadóir ceadúnaithe”, “áitreabh”, “áitreabh cláraithe” agus “dílseánach cláraithe” na bríonna céanna atá leo san Acht um Gheall-Chur, 1931;
ciallaíonn “clár” an clár d'oifigí geall-ghlacadóireachta a choimeádann na Coimisinéirí Ioncaim faoin Acht um Gheall-Chur, 1931;
folaíonn “tuairisceán” Official Betting Sheet de réir bhrí na Betting Duty (Official Sheets) Regulations, 1934 (R. & O. R. Uimh. 114 de 1934).
(2) I gcás ina mbeidh, maidir le haon áitreabh cláraithe, riaráistí dleachta dlite agus gan íoc nó aon tuairisceán a cheanglaítear, le rialacháin arna ndéanamh ag na Coimisinéirí Ioncaim, a thabhairt maidir leis an áitreabh, gan tabhairt laistigh de cibé tréimhse a bheidh sonraithe chun na críche sin de thuras na huaire, féadfaidh na Coimisinéirí Ioncaim a chur faoi deara fógra i scríbhinn a sheoladh chuig dílseánach cláraithe an áitribh sin á rá go mbainfear an t-áitreabh den chlár faoi fho-alt (4) mura mbeidh na riaráistí sin íoctha nó mura mbeidh na tuairisceáin sin tugtha laistigh de sheacht lá ón dáta a seolfar an fógra chuige.
(3) Is i cibé foirm a fhorordóidh na Coimisinéirí Ioncaim a bheidh aon fhógra faoi fho-alt (2) agus seolfar leis an bpost cláraithe é chuig an dílseánach cláraithe sin a dúradh ag an áitreabh cláraithe lena mbaineann an fógra.
(4) Mura mbeidh na riaráistí nó na tuairisceáin dá dtagraítear i bhfo-alt (2) íoctha nó tugtha, de réir mar a bheidh, laistigh den tréimhse a bheidh sonraithe i bhfógra a sheolfar faoin bhfo-alt sin, déanfaidh na Coimisinéirí Ioncaim, d'ainneoin fhorálacha alt 12 den Acht um Gheall-Chur, 1931, an t-áitreabh cláraithe lena mbaineann an fógra a bhaint den chlár.
(5) Aon uair a bhainfear aon áitreabh den chlár faoi fho-alt (4), déanfaidh an duine a bhí ina dhílseánach cláraithe ar an áitreabh sin díreach sular baineadh den chlár amhlaidh é, ar éileamh i scríbhinn a sheachadfar chuig an áitreabh sin nó a sheolfar leis an bpost chuige, an deimhniú is déanaí ar chlárú an áitribh sin arna eisiúint faoi alt 12 den Acht um Gheall-Chur, 1931, nó an deimhniú is déanaí ar athnuachan chlárú an áitribh sin arna eisiúint faoin alt sin 12 nó faoi fho-alt (7), a sheachadadh ar na Coimisinéirí Ioncaim nó a sheoladh chucu, agus aon duine a mhainneoidh an deimhniú sin a sheachadadh nó a sheoladh amhlaidh laistigh de sheacht lá tar éis an éilimh sin beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £100 a chur air.
(6) (a) I gcás ina mbainfear aon áitreabh den chlár faoi fho-alt (4) agus nach ndéanfar clárú an áitribh a athnuachan faoi fho-alt (7) nó faoin Acht um Gheall-Chur, 1931, féadfaidh oifigeach Custam agus Máil, tráth ar bith, dul isteach san áitreabh má tá, nó má tá amhras ar an oifigeach sin go bhfuil, gnó geall-ghlacadóireachta ar siúl ann agus féadfaidh sé ansin cuardach a dhéanamh le haghaidh aon leabhair, cuntais, stiallacha gealltóireachta, duillíní gealltóireachta nó aon doiciméid eile a bhaineann le gnó na geall-ghlacadóireachta, nó a gcreideann an t-oifigeach sin go mbaineann siad le gnó na geall-ghlacadóireachta, agus féadfaidh sé a éileamh go dtabharfar na nithe sin ar aird agus dlífear aon leabhair nó doiciméid eile den sórt sin a bhaineann le gnó na geall-ghlacadóireachta a fhorghéilleadh agus féadfaidh an t-oifigeach sin iad a urghabháil agus a thógáil as an áitreabh.
(b) Ní bheidh feidhm le halt 31 (2) den Acht Airgid, 1929, maidir le doiciméid a thógáil as áitreabh faoi mhír (a).
(c) Gach duine a chomhracfaidh, a bhacfaidh nó a choiscfidh oifigeach Custam agus Máil agus é ag feidhmiú aon chirt nó cumhachta a thugtar don oifigeach sin leis an bhfo-alt seo nó a dhiúltóidh, gan leorchúis dhlíthiúil, aon leabhair nó doiciméid eile a thabhairt ar aird a cheanglóidh an t-oifigeach sin air a thabhairt ar aird faoin bhfo-alt seo, beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £500 a chur air.
(7) (a) Faoi réir mhír (b), i gcás—
(i) ina n-íocfar na riaráistí dleachta go léir atá dlite agus le híoc maidir le haon áitreabh a baineadh den chlár faoi fho-alt (4), agus
(ii) ina dtabharfar na tuairisceáin go léir a cheanglaítear, le rialacháin arna ndéanamh ag na Coimisinéirí Ioncaim, a thabhairt maidir leis an áitreabh,
déanfaidh na Coimisinéirí Ioncaim, tráth nach déanaí ná seacht lá i ndiaidh an dáta a n-íocfar na riaráistí sin agus a dtabharfar na tuairisceáin sin, clárú an áitribh sa chlár a athnuachan agus eiseoidh siad chuig an duine a bhí ina dhílseánach cláraithe ar an áitreabh díreach sular baineadh an t-áitreabh den chlár, deimhniú san fhoirm fhorordaithe i dtaobh na hathnuachana sin ar chlárú.
(b) Ní dhéanfar clárú áitribh a athnuachan faoi mhír (a)—
(i) ar dháta ar bith is déanaí ná an 30ú lá de Shamhain díreach i ndiaidh an dáta is deireanaí ar ar baineadh an t-áitreabh den chlár faoi fho-alt (4), nó
(ii) más amhlaidh maidir leis an áitreabh sin, an tráth a dheonófaí athnuachan faoi mhír (a) murach sin, gurb ann d'aon cheann de na himthosca a mbainfí an t-áitreabh den chlár faoina dtreoir faoi alt 17 den Acht um Gheall-Chur, 1931.
(c) Ní dhéanfar an dleacht máil a fhorchuirtear le halt 18 den Acht Airgid, 1931, ar chlárú agus ar athnuachan ar chlárú aon áitribh ina seoltar gnó geall-ghlacadóireachta, a mhuirearú ar athnuachan ar chlárú áitribh sa chlár faoin bhfo-alt seo agus, d'ainneoin alt 12 (3) den Acht um Gheall-Chur, 1931, tiocfaidh an athnuachan sin i bhfeidhm agus glacfaidh sí éifeacht ón dáta a n-eiseoidh na Coimisinéirí Ioncaim an deimhniú i dtaobh na hathnuachana sin faoi mhír (a)
(8) (a) Ní dhéanfaidh duine, le linn dó gnó a sheoladh mar gheallghlacadóir nó le linn dó gníomhú mar gheall-ghlacadóir, geall a ghlacadh in aon áitreabh nach mbeidh cláraithe de thuras na huaire sa chlár.
(b) Aon duine a ghlacfaidh geall de shárú ar an bhfo-alt seo beidh sé, gan dochar d'aon phionós eile a dhlífear a chur air, ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £1,000 a chur air.
(c) Ní bheidh feidhm leis an bhfo-alt seo maidir le geall-ghlacadóir ceadúnaithe a bheidh ag seoladh gnó geall-ghlacadóra go dlíthiúil ag nó i bpurláin rás-chúrsa údaraithe, rásrian con nó cruinniú cúrsála údaraithe de réir an Achta um Bord Rásaíochta agus Rás-Chúrsaí, 1945, nó Acht Tionscail na gCon, 1958.
(9) Aon duine a bheidh fostaithe ag dílseánach cláraithe áitribh chláraithe mar chléireach nó mar chúntóir san áitreabh sin, nó aon duine eile a bheidh ag gníomhú don dílseánach sin nó thar a cheann, agus a dhéanfaidh aon iontráil in aon stiall nó doiciméad eile trína gcuirtear geall, agus fios aige go bhfuil an iontráil sin bréagach, nó a chuirfidh doiciméad eile, ar doiciméad bréagach é, in ionad aon stéille nó doiciméid den sórt sin, nó a dhéanfaidh aon iontráil in aon leabhar nó doiciméad a choimeádtar chun sonraí faoi gheallta san áitreabh sin a thaifeadadh, agus fios aige go bhfuil an iontráil sin bréagach, nó a bheidh páirteach go feasach ar shlí eile i seachaint chalaoiseach dleachta nó in iarracht ar sheachaint chalaoiseach dleachta, beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £1,000 a chur air.
Leasú ar alt 11 (scóranna ar ar féidir deimhniú oiriúnachta áitreibh do dhiúltú) den Acht um Gheall-Chur, 1931.
77.—Leasófar alt 11 (1) den Acht um Gheall-Chur, 1931, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (m):
“(mm) gurb amhlaidh—
(i) go bhfuil an t-áitreabh foirgnithe nó fo-roinnte ar chaoi, nó gur de mhéid é, a chuirfeadh toirmeasc nó bac ar aon suirbhéanna, iniúchtaí nó fiosrúcháin a dhéanamh go cuí a cheanglófar ar oifigeach Custam agus Máil a dhéanamh san áitreabh sin chun críocha a bhaineann le haon dleacht is iníoctha de thuras na huaire ar gheallta nó ina leith, nó
(ii) an tráth a n-iarrfar an deimhniú, nach mbeidh aon tuairisceáin a ceanglaíodh ar an iarratasóir, le rialacháin arna ndéanamh ag na Coimisinéirí Ioncaim, a thabhairt maidir leis an áitreabh chun críocha a bhaineann le haon dleacht den chineál a dúradh, tugtha amhlaidh, nó
(iii) an tráth a n-iarrfar an deimhniú, go mbeidh riaráistí aon dleachta den chineál a dúradh dlite d'aon duine, agus le híoc aige, maidir leis an áitreabh, nó
(iv) nach mbeidh cibé urrús a cheanglóidh na Coimisinéirí Ioncaim i leith íoc aon dleachta den chineál a dúradh is iníoctha ag an iarratasóir, tugtha aige,
agus go mbeidh an méid sin curtha in iúl ag na Coimisinéirí Ioncaim do Cheannfort an Gharda Síochána don cheantar ina bhfuil an t-áitreabh;”.
Srian leis an Probation of Offenders Act, 1907.
78.—Ní bheidh feidhm le halt 1 den Probation of Offenders Act, 1907, i ndáil le cionta faoi na reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
Leasú ar alt 29 (mótar-fheithiclí a allmhairiú go sealadach) den Acht Airgeadais, 1963.
79.—Leasaítear leis seo fo-alt (2) d'alt 29 den Acht Airgeadais, 1963, trí “£1,000” a chur in ionad “céad punt” agus tá an fo-alt sin (2), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(2) Má sháraíonn duine, trí ghníomh nó neamhghníomh, aon choinníoll faoi rialachán faoin alt seo, beidh an duine sin, gan dochar d'aon phionós eile a bheidh sé faoi dhliteanas a chur air, ciontach i gcion faoi na hAchtanna Custam agus ar a chiontú ann go hachomair dlífear pionós £1,000 a chur air; agus dlífear an mhótarfheithicil a fhorghéilleadh agus féadfar an ciontóir a choinneáil nó imeachtaí a bhunú ina aghaidh trí thoghairm. |
Dleachtanna máil ar fheithiclí inneallghluaiste.
80.—(1) Faoi réir fho-ailt (2) agus (3), déanfar an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952 (Uimh. 24 de 1952) a leasú, maidir le ceadúnais faoi alt 1 den Acht sin a bhainfear amach le haghaidh tréimhsí dar tosach an 1ú lá de Mhárta, 1984, nó dá éis, tríd an bhfomhír seo a leanas a chur isteach i gCuid I den Sceideal a ghabhann leis an Acht sin (arna leasú le halt 73 den Acht Airgeadais, 1983) in ionad fhomhír (d) de mhír 6:
“(d) feithiclí eile lena mbaineann an mhír seo—
nach mó ná 8 n-each-chumhacht | £8 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 8 n-each-chumhacht ach nach mó ná 12 each-chumhacht | £10 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 12 each-chumhacht ach nach mó ná 16 each-chumhacht | £12 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 16 each-chumhacht ach nach mó ná 20 each-chumhacht | £14 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 20 each-chumhacht | £15 ar gach aonad, nó cuid d'aonad, each-chumhachta |
a thiomáintear le leictreachas | £54”. |
(2) Ní bheidh éifeacht le fo-alt (1) i ndáil le haon fheithicil—
(i) a úsáidtear mar bheagfheithicil seirbhíse poiblí de réir bhrí an Achta um Thrácht ar Bhóithre, 1961, agus ní chun aon chríche eile, nó
(ii) a bhfuil tacsaiméadar feistithe inti agus a úsáidtear go dleathach mar fheithicil sráidseirbhíse de réir bhrí an Achta um Thrácht ar Bhóithre, 1961 sin a dúradh, nó chun críocha a ghabhann leis an úsáid sin agus ní chun aon chríche eile.
(3) Ní bheidh éifeacht le fo-alt (1) i ndáil le feithiclí a shonraítear in Airteagal 3 den Ordú d'Fhorchur Dleachtanna (Uimh. 170) (Dleachtanna Máil) (Feithiclí), 1968 (I.R. Uimh. 68 de 1968), arna leasú leis an Ordú d'Fhorchur Dleachtanna (Uimh. 216) (Dleachtanna Máil) (Feithiclí), 1975 (I.R. Uimh. 5 de 1975).
Leasú ar alt 3 den Acht Airgeadais (Dleachtanna Máil) (Feithiclí) (Leasú), 1960.
81.—Leasaítear leis seo alt 3 (7) den Acht Airgeadais (Dleachtanna Máil) (Feithiclí) (Leasú), 1960, trí “£350” a chur in ionad “caoga punt”.
Leasú ar alt 23 (diúité ceadúnais d'íoc tré sheic) den Acht Airgid, 1936.
82.—Leasaítear leis seo alt 23 den Acht Airgid, 1936, trí “£500” a chur in ionad “de chaoga punt” i mír (c).
Orduithe a dhaingniú.
83.—Daingnítear leis seo na hOrduithe a luaitear sa Tábla a ghabhann leis an alt seo.
AN TÁBLA | |
I.R. Uimh. 12 de 1983 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 262) (Beoir), 1983 |
I.R. Uimh. 126 de 1983 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 265) (Dleacht Máil ar Olaí Hidreacarbóin), 1983 |
I.R. Uimh. 213 de 1983 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 266) (Táirgí Tobac), 1983 |
I.R. Uimh. 398 de 1983 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 267) (Beoir) (Uimh. 2), 1983 |
CUID III
Cáin Bhreisluacha
Léiriú (Cuid III).
84.—Sa Chuid seo—
ciallaíonn “Acht 1976” an tAcht Airgeadais, 1976;
ciallaíonn “Acht 1983” an tAcht Airgeadais, 1983;
ciallaíonn “an Príomh-Acht” an tAcht Cánach Breisluacha, 1972.
Leasú ar alt 1 (léiriú) den Phríomh-Acht.
85.—Leasaítear leis seo alt 1 den Phríomh-Acht—
(a) tríd an míniú seo a leanas a chur isteach i bhfo-alt (1) i ndiaidh an mhínithe ar “gnó”:
“ní fholaíonn ‘éadaí’ coisbheart;”,
agus
(b) tríd an míniú seo a leanas a chur isteach san fho-alt sin (1) i ndiaidh an mhínithe ar “feirmeoir cothrom-ráta”:
“folaíonn ‘coisbheart’ bróga, buatais, slipéir agus a leithéidí ach ní fholaíonn sé stocaí, fostocaí, gearrstocaí, stocaí rúitín nó airceadail dá samhail ná coisbheart gan bhoinn ná coisbheart arb éard é nó ar cuid de trealamh scátála nó snámha;”.
Leasú ar alt 8 (daoine cuntasacha) den Phríomh-Acht.
86.—Leasaítear leis seo alt 8 den Phríomh-Acht—
(a) i bhfo-alt (1) (a cuireadh isteach leis an Acht Airgeadais, 1978), trí “nó ag bisiú” a chur isteach i ndiaidh “i gcúrsa”,
(b) i bhfo-alt (3) (a cuireadh isteach leis an Acht Airgeadais, 1978)—
(i) i bhfomhír (c) (ii) (a cuireadh isteach leis an Acht Airgeadais (Uimh. 2), 1981) tríd an méid seo a leanas a chur isteach i ndiaidh “earraí inchánacha”, eadhon, “(nach earraí is inmhuirearaithe de réir ceachtar de na rátaí a shonraítear i míreanna (a) agus (c) d'fho-alt (1) d'alt 11 a tháirg nó a mhonaraigh sé go hiomlán nó go formhór as ábhair is inmhuirearaithe de réir an ráta a shonraítear i mír (b) den fho-alt sin)”, agus
(ii) tríd an mír seo a leanas a chur in ionad mhír (e) (a cuireadh isteach leis an Acht Airgeadais (Uimh. 2), 1981):
“(e) duine, seachas duine lena mbaineann mír (a), (b) nó (c), nach ndeachaigh, agus nach dóigh go rachaidh, an chomaoin iomlán i leith earraí agus seirbhísí inchánach arna soláthar aige thar £12,000 in aon tréimhse leanúnach dhá mhí dhéag:
Ar choinníoll más rud é, i gcás dhá dhuine nó níos mó a bhfeidhmíonn duine amháin díobh rialú ar dhuine amháin nó níos mó de na daoine eile, go soláthróidh dhá dhuine nó níos mó díobh sin earraí den aicme chéanna nó seirbhísí den ghné céanna, go ndéanfar, chun críocha fheidhmiú mhíreanna (c) agus (e) i ndáil le gach duine de na daoine sin a dúradh a rinne na soláthairtí sin, iomlán na comaoine i ndáil leis na soláthairtí sin a áireamh ionann is dá mba gach duine de na daoine sin is deireanaí a luaitear a rinne na soláthairtí go léir atá i gceist.”,
agus
(c) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (3A) (a cuireadh isteach leis an Acht Airgeadais, 1982):
“(3B) San alt seo ciallaíonn ‘rialú’, i ndáil le comhlacht corpraithe, cumhacht duine a áirithiú, trí scaireanna a shealbhú nó trí chumhacht vótála a bheith aige sa chomhlacht corpraithe sin nó in aon chomhlacht corpraithe eile, nó i ndáil leis, nó de bhua aon chumhachtaí a thugtar leis na hairteagail chomhlachais nó le haon doiciméad eile a rialálann an comhlacht corpraithe sin nó aon chomhlacht corpraithe eile, go seoltar gnóthaí an chomhlachta chorpraithe chéadluaite de réir thoil an duine sin, agus ciallaíonn sé, i ndáil le comhpháirtíocht, an ceart chun riar is mó ná leath de shócmhainní, nó is mó ná leath d'ioncam, na comhpháirtíochta a fháil.”.
Leasú ar alt 11 (rátaí cánach) den Phríomh-Acht.
87.—Leasaítear leis seo alt 11 den Phríomh-Acht—
(a) i bhfo-alt (1) (a cuireadh isteach leis an Acht Cánach Breisluacha (Leasú), 1978)—
(i) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (aa) (a cuireadh isteach le hAcht 1983):
“(aaa) 8 faoin gcéad den mhéid ar ar inmhuirearaithe cáin i ndáil le soláthar earraí de chineál a shonraítear sa Seachtú Sceideal,”,
agus
(ii) trí “, (aaa)” a chur isteach i ndiaidh “(aa)” i mír (c) (a cuireadh isteach leis an Acht Airgeadais, 1980),
(b) i bhfo-alt (7) (a cuireadh isteach le hAcht 1976), trí”, fo-alt (1) (aaa)” a chur isteach i ndiaidh “fo-alt (1) (aa)” i mír (e) (i), agus
(c) i bhfo-alt (8), trí “an Dara, an Tríú, an Séú nó an Seachtú Sceideal” a chur in ionad “an Dara, an Tríú nó an Séú Sceideal” i mír (a) (a cuireadh isteach leis an Acht Airgeadais, 1973).
Leasú ar alt 15 (cáin a mhuirearú ar earraí allmhairithe) den Phríomh-Acht.
88.—Leasaítear leis seo alt 15 den Phríomh-Acht tríd an mír seo a leanas a chur isteach i ndiaidh mhír (aa) (a cuireadh isteach le hAcht 1983) d'fho-alt (1):
“(aaa) ar earraí de chineál a shonraítear sa Seachtú Sceideal de réir an chéatadáin a shonraítear in alt 11 (1) (aaa) de luach na n-earraí, agus”.
Leasú ar alt 18 (taifid a iniúchadh agus a thabhairt chun siúil) den Phríomh-Acht.
89.—Leasaítear leis seo alt 18 den Phríomh-Acht—
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) (a) Chun críocha an Achta seo agus rialachán, féadfaidh oifigeach údaraithe, gach uile thráth réasúnach, dul isteach in aon áitreabh nó áit a bhfuil cúis aige chun a chreidiúint go seoltar gnó ann nó go ndéantar aon ní i ndáil le gnó ann agus—
(i) féadfaidh sé a cheangal ar an duine a sheolann an gnó nó ar aon duine san áitreabh sin nó san áit sin atá fostaithe ag an duine a sheolann an gnó nó a bhfuil baint aige leis i seoladh an ghnó, aon leabhair, taifid, cuntais nó doiciméid eile a thabhairt ar aird a bhaineann leis an ngnó nó le haon ghnó eile a bhfuil cúis aige chun a chreidiúint go mb'fhéidir go bhfuil, nó go raibh, baint nó caidreamh trádála aige leis an ngnó sin,
(ii) féadfaidh sé, má tá cúis aige chun a chreidiúint nach bhfuil aon cheann de na leabhair, na taifid, na cuntais nó na doiciméid eile a cheangail sé a thabhairt ar aird dó faoi fhorálacha an fho-ailt seo tugtha ar aird amhlaidh, cuardach a dhéan amh san áitreabh sin nó san áit sin le haghaidh na leabhar, na dtaifead, na gcuntas nó na ndoiciméad eile sin,
(iii) féadfaidh sé, i gcás aon leabhair, taifid, cuntais nó doiciméid eile den sórt sin a bheidh tugtha ar aird dó nó aimsithe aige, cóipeanna a dhéanamh díobh nó sleachta a thógáil astu agus iad a thabhairt chun siúil agus a choinneáil go ceann cibé tréimhse is réasúnach chun iad a scrúdú tuilleadh nó chun críocha aon imeachtaí chun pionós a ghnóthú i ndáil le cáin,
(iv) féadfaidh sé, má tá cúis aige chun a chreidiúint go bhfuil earraí a bhaineann le soláthairtí nó allmhairí inchánach á gcoinneáil san áitreabh sin nó san áit sin agus nach bhfuil sonraí i dtaobh na n-earraí sin coimeádta agus coinnithe, mar a cheanglaítear leis an Acht seo nó le rialacháin, i leabhair, taifid, cuntais nó doiciméid eile de chuid an ghnó nó de chuid aon ghnó eile ar a bhfuil a shamhail de cheangal sonraí i dtaobh na n-earraí sin a choimeád agus a choinneáil, an t-áitreabh sin nó an áit sin a chuardach le haghaidh na n-earraí sin agus, ar iad a aimsiú, iad a scrúdú agus sonraí ina dtaobh a thógáil,
(v) féadfaidh sé a cheangal ar an duine a sheolann an gnó, nó ar aon duine san áitreabh sin nó san áit sin atá fostaithe ag an duine a sheolann an gnó nó a bhfuil baint aige leis i seoladh an ghnó, gach cúnamh réasúnach a thabhairt don oifigeach údaraithe.
(b) Ní fhorléireofar aon ní san fho-alt seo mar ní a cheanglaíonn ar aon duine a sheolann gairm, ná ar aon duine atá fostaithe ag aon duine a sheolann gairm, aon doiciméid a bhaineann le cliant a thabhairt ar aird d'oifigeach údaraithe, seachas cibé doiciméid a bheidh ábhartha do chúrsaí cánach an duine a sheolann an ghairm, agus, go háirithe, ní bheidh de cheangal air aon fhaisnéis nó comhairle ghairmiúil de ghné rúnda a bheidh tugtha do chliant a nochtadh.”,
agus
(b) trí fho-alt (2) a scriosadh.
Leasú ar alt 26 (pionóis i gcoitinne) den Phríomh-Acht.
90.—Leasaítear leis seo alt 26 den Phríomh-Acht, maidir le neamhchomhlíonadh ar dháta an Achta seo a rith nó dá éis—
(a) i bhfo-alt (1), trí “18 (2)” a scriosadh, agus
(b) i bhfo-alt (3A), trí “fo-alt (3) d'alt 18 nó ceanglas oifigigh údaraithe faoin alt sin” a chur in ionad “alt 18 (3)”.
Leasú ar alt 32 (rialacháin) den Phríomh-Acht.
91.—Leasaítear leis seo alt 32 den Phríomh-Acht—
(a) tríd an mír seo a leanas a chur isteach i bhfo-alt (1) i ndiaidh mhír (v):
“(w) meándéanamh a chinneadh chun críocha mhír (xvii) den Dara Sceideal;”, agus
(b) trí “nó i ndáil leis an ní a shonraítear i bhfo-alt (1) (w)” a chur isteach i ndiaidh “d'alt 15” i bhfo-alt (2A).
Leasú ar an Dara Sceideal a ghabhann leis an bPríomh-Acht.
92.—Leasaítear leis seo an Dara Sceideal (a cuireadh isteach le hAcht 1976) a ghabhann leis an bPríomh-Acht—
(a) tríd an mír seo a leanas a chur in ionad mhír (xvii):
“(xvii) earraí éadaí pearsanta do leanaí nach mó a méideanna ná méideanna na n-earraí sin is iomchuí do leanaí a bhfuil meándéanamh leanaí deich mbliana d'aois orthu (ach measfar chun críocha na míre seo gur leanbh deich mbliana d'aois leanbh a bhfuil deich mbliana nó deich mbliana agus codán de bhliain slánaithe aige) ach gan na nithe seo a leanas a áireamh—
(a) earraí éadaí atá déanta go hiomlán nó go páirteach as seithí fionnaidh ach amháin baill éadaí nach bhfuil orthu ach ciumhsóga de sheithí fionnaidh mura rud é gur mó na ciumhsóga sin ná an cúigiú cuid d'achar an ábhair sheachtraigh, agus
(b) earraí éadaí nach bhfuil tuairiscithe, lipéadaithe, marcáilte nó margaithe ar bhonn aoise nó méide;”,
agus
(b) trí na míreanna seo a leanas a chur in ionad mhír (xviii):
“(xviii) tuáillí sláintíochta agus tampóin sláintíochta;
(xviiia) coisbheart;”.
Leasú ar an Tríú Sceideal a ghabhann leis an bPríomh-Acht.
93.—Leasaítear leis seo an Tríú Sceideal (a cuireadh isteach le hAcht 1976) a ghabhann leis an bPríomh-Acht—
(a) i gCuid I—
(i) trí “coincréit,” a scriosadh as mír (x) (b), agus
(ii) trí “, sa Séú nó sa Seachtú” a chur isteach i ndiaidh “sa Dara” i mír (xxviii),
agus
(b) i gCuid II, tríd an mír seo a leanas a chur in ionad mhír (viii):
“(viii) fruiliú earraí a shonraítear i míreanna (xvii) agus (xviii) den Dara Sceideal agus i mír (i) den Seachtú Sceideal.”.
Leasú ar an Séú Sceideal a ghabhann leis an bPríomh-Acht.
94.—Leasaítear leis seo an Séú Sceideal (a cuireadh isteach le hAcht 1983) a ghabhann leis an bPríomh-Acht—
(a) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (ii):
“(iia) coincréit atá réidh le doirteadh;”,
agus
(b) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (iii):
“(iiia) taibhithe beo amharclainne nó ceoil, lena n-áirítear sorcais, a sheoladh nó daoine a ligean isteach chucu, ach gan na nithe seo a leanas a áireamh—
(a) damhsaí lena mbaineann alt 11 (7), nó
(b) taibhithe a bhfuil saoráidí ar fáil i ndáil leo le go gcaithfidh daoine atá ag freastal ar an taibhiú bia nó deoch le linn an taibhithe go léir nó le linn coda de;”.
An Seachtú Sceideal a chur isteach sa Phríomh-Acht.
95.—Leasaítear leis seo an Príomh-Acht tríd an Sceideal seo a leanas a chur isteach i ndiaidh an Séú Sceideal (a cuireadh isteach le hAcht 1983):
“AN SEACHTÚ SCEIDEAL
Earraí is Inmhuirearaithe de réir an Ráta a Shonraítear in Alt 11 (1) (aaa)
(i) Earraí éadaí pearsanta agus ciarsúir theicstíleacha, seachas—
(a) earraí éadaí atá déanta go hiomlán nó go páirteach as seithí fionnaidh, ach amháin baill éadaí nach bhfuil orthu ach ciumhsóga de sheithí fionnaidh mura rud é gur mó na ciumhsóga sin ná an cúigiú cuid d'achar an ábhair sheachtraigh, agus
(b) earraí éadaí pearsanta de chineál a shonraítear i míreanna (xvii) agus (xviii) den Dara Sceideal;
(ii) (a) faibricí, abhras, snáth agus leathar de chineál a úsáidtear de ghnáth i monarú éadaí, lena n-áirítear leaisticí, téip agus ábhair stuála san fhoirm a sholáthraítear le haghaidh monarú éadaí, agus
(b) abhras de chineál a úsáidtear de ghnáth i monarú faibricí éadaí.”.
Ráta cánach i ndáil le fruiliú gearrthéarma earraí áirithe.
96.—D'ainneoin fhorálacha alt 11 den Phríomh-Acht, is é an ráta cánach breisluacha is inmhuirearaithe ar na seirbhísí seo a leanas, 18 faoin gcéad den mhéid ar inmhuirearaithe cáin ina leith i ndáil leis na seirbhísí sin:
(a) an tseirbhís a shonraítear i mír (ii) de Chuid II den Tríú Sceideal a ghabhann leis an bPríomh-Acht, agus
(b) an tseirbhís arb é atá inti puball, nó feithicil atá deartha agus déanta, nó oiriúnaithe, chun daoine a iompar de bhóthar, a fhruiliú do dhuine faoi chomhaontú den chineál a shonraítear sa mhír sin (ii).
CUID IV
Dleachtanna Stampa
Tobhach ar bhainc.
97.—(1) San alt seo—
ciallaíonn “méid inmheasúnaithe” an méid a gheofar tríd an méid sonraithe a roinnt ar a trí agus £10,000,000 a bhaint as an gcomhrann;
ciallaíonn “banc” duine ar shealbhóir é, an 1ú lá de Mheán Fómhair, 1983, ar cheadúnas a deonaíodh faoi alt 9 d'Acht an Bhainc Ceannais, 1971;
ciallaíonn “tuairisceáin”, i ndáil le banc, na tuairisceáin, dar teideal “TUAIRISCEÁN MÍOSÚIL Ó NA BAINC CHEADÚNAITHE UILE: BRAINSÍ CÓNAITHEACHA”, a chuireann an banc ar fáil do Bhanc Ceannais na hÉireann maidir le sócmhainní agus dliteanais an bhainc amhail ar an 30ú lá de Mheán Fómhair, 1983, an 19ú lá de Dheireadh Fómhair, 1983, agus an 16ú lá de Shamhain, 1983;
ciallaíonn “méid sonraithe”, i ndáil le banc, an méid a gheofar trí chomhiomlán na suimeanna a thaispeántar maidir le Mír 302.2 i bhforlíonadh 1 de thuairisceáin an bhainc a asbhaint as comhiomlán na suimeanna go léir a thaispeántar maidir le Míreanna 107 agus 108 mar dhliteanais de chuid an bhainc sna tuairisceáin sin.
(2) Déanfaidh banc, tráth nach déanaí ná an 12ú lá de Mheán Fómhair, 1984, ráiteas i scríbhinn a sheachadadh ar na Coimisinéirí Ioncaim a thaispeánfaidh an méid inmheasúnaithe le haghaidh an bhainc sin, an méid sonraithe le haghaidh an bhainc sin agus na suimeanna dá dtagraítear sa mhíniú ar “méid sonraithe” i bhfo-alt (1) ar faoina dtreoir a ríomhadh an méid sonraithe sin.
(3) Ar gach ráiteas a sheachadfar de bhun fho-alt (2), muirearófar dleacht stampa ar cóimhéid lena gcomhshuim seo a leanas:
(a) 0.2 faoin gcéad den chuid sin den mhéid inmheasúnaithe a thaispeántar ann nach mó ná £100,000,000, agus
(b) 0.344 faoin gcéad den chuid sin den mhéid inmheasúnaithe a thaispeántar ann is mó ná £100,000,000:
Ar choinníoll, sa chás nach mó ná £100,000,000 an méid inmheasúnaithe a thaispeántar sa ráiteas, go muirearófar dleacht stampa ar cóimhéid le 0.2 faoin gcéad den mhéid inmheasúnaithe a thaispeántar ann.
(4) Déanfaidh an banc an dleacht a mhuirearófar le fo-alt (3) ar ráiteas a sheachadfaidh banc de bhun fho-alt (2) a íoc an tráth a sheachadfar an ráiteas.
(5) Tabharfaidh banc cibe sonraí do na Coimisinéirí Ioncaim a mheasfaidh na Coimisinéirí Ioncaim is gá i ndáil le haon ráiteas a cheanglaíonn an t-alt seo ar an mbanc a sheachadadh.
(6) I gcás ina mainneoidh banc aon ráiteas a cheanglaítear le fo-alt (2) a sheachadadh laistigh den tréimhse ama dá bhforáiltear san fho-alt sin nó ina mainneoidh sé an dleacht is inmhuirearaithe ar aon ráiteas den sórt sin a íoc, tráth a sheachadta, dlífidh an banc, amhail ó dháta an Achta seo a rith go dtí an lá a n-íocfar an dleacht, ús de réir 15 faoin gcéad sa bhliain a íoc uirthi mar phionós, i dteannta na dleachta, agus, ina theannta sin, dlífidh sé mar phionós breise ón 12ú lá de Mheán Fómhair, 1984, suim a íoc is ionann agus 1 faoin gcéad den dleacht in aghaidh gach lae a fhanfaidh an dleacht gan íoc agus beidh gach pionós inghnóthaithe sa tslí chéanna amhail is dá mba chuid den dleacht an pionós.
(7) Féadfaidh na Coimisinéirí Ioncaim seachadadh aon ráitis a cheanglaítear le fo-alt (2) a fheidhmiú faoi alt 47 den Succession Duty Act, 1853, ar gach cuma amhail is dá mba chuntas mar a luaitear san alt sin an ráiteas sin agus amhail is dá mba fhaillí mar a luaitear san alt sin an mhainneachtain faoin ráiteas sin a bheith gan seachadadh.
(8) Ní dhéanfar an dleacht stampa a mhuirearaítear leis an alt seo a lamháil mar asbhaint chun aon cháin nó dleacht atá faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim agus is iníoctha ag an mbanc a ríomh.
Leasú ar alt 92 (tobhach ar phréimheanna árachais áirithe) den Acht Airgeadais, 1982.
98.—Leasaítear leis seo alt 92 den Acht Airgeadais, 1982, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (7):
“(8) (a) San fho-alt seo—
ciallaíonn ‘méid árachais saoil’ cibé cion de mhéid inmheasúnaithe arb é atá ann préimheanna iomchuí a gheofar an 1ú lá d'Iúil, 1984, nó dá éis, maidir le gnó in aicmí I, II, III, IV, V, VI, VII agus IX den Iarscríbhinn a ghabhann leis an gCéad Treoir ón gComhairle 79/267/CEE dar dáta 5 Márta 1979 (IO Uimh. L 63, 13/3/1979);
ciallaíonn ‘préimh iomchuí'—
(i) i gcás conradh árachais arna dhéanamh an 1ú lá d'Iúil, 1983, nó dá éis, préimh nó cuid de phréimh arna fáil de bhun an chonartha sa tréimhse dhá mhí dhéag ón dáta ar a ndéantar an chéad íocaíocht den phréimh nó de chuid den phréimh, agus
(ii) i gcás ina ndéantar préimh faoi chonradh árachais, cibé uair a rinneadh é, a mhéadú, an méid faoina méadaítear an phréimh agus a fhaightear sa tréimhse dhá mhí dhéag ón dáta ar a ndéantar an chéad íocaíocht den mhéid méadaithe nó de chuid den mhéid méadaithe.
(b) Déanfaidh árachóir, laistigh de 30 lá ó dheireadh na ráithe dar críoch an 30ú lá de Mheán Fómhair, 1984, agus laistigh de 30 lá ó dheireadh gach ráithe dá éis sin, ráiteas i scríbhinn a sheachadadh ar na Coimisinéirí Ioncaim a thaispeánfaidh an méid árachais saoil le haghaidh an árachóra sin don ráithe sin.
(c) Ar gach ráiteas a sheachadfar de bhun mhír (b) den fho-alt seo, muirearófar dleacht stampa ar cóimhéid le haon agus dhá thrian faoin gcéad den mhéid árachais saoil a thaispeántar ann.
(d) Beidh feidhm le fo-alt (4), (5), (6) agus (7) den alt seo maidir le haon ráiteas a cheanglaítear le mír (b) den fho-alt seo ar árachóir a sheachadadh ar gach caoi ionann is dá mba ráiteas i leith méid inmheasúnaithe an ráiteas sin.
(e) I ndáil leis an ráithe dar críoch an 30ú lá de Mheán Fómhair, 1984, agus gach ráithe dá éis, ní dhéanfar aon phréimheanna a gheobhaidh árachóir i leith gnó sna haicmí dá dtagraítear sa mhíniú ar ‘méid árachais saoil’ a áireamh sa mhéid inmheasúnaithe chun críocha fho-ailt (2) agus (3) den alt seo.”.
Leasú ar alt 93 (ionstraimí áirithe a bheith díolmhaithe ó dhleacht stampa) den Acht Airgeadais, 1982.
99.—Leasaítear leis seo fo-alt (5) d'alt 93 den Acht Airgeadais, 1982, trí “trí bliana” a chur in ionad “dhá bhliain”, agus tá an fo-alt sin (5), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(5) Beidh éifeacht leis an alt seo maidir le haon ionstraim a fhorghníomhófar tar éis dáta an Achta seo a rith agus sula mbeidh trí bliana caite ón dáta sin. |
Leasú ar alt 49 (ionstraimí áirithe a bheith díolmhaithe ó dhleacht stampa) den Acht Airgeadais, 1969.
100.—(1) Leasaítear leis seo alt 49 den Acht Airgeadais, 1969, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-ailt (2A) (a cuireadh isteach leis an Acht Airgeadais, 1981):
“(2B) D'ainneoin fho-ailt (2) agus (2A) den alt seo, beidh éifeacht le fo-alt (1) den alt seo i ndáil le hionstraim, má shuitear, ach (ar leith ó na fo-ailt sin (2) agus (2A)) ar an gcoinníoll amháin go suífear, chun sástacht na gCoimisinéirí Ioncaim gur dheimhnigh an tAire Comhshaoil go bhfuil sé sásta, ar bhonn na faisnéise a bhí ar fáil aige le linn dó bheith ag deimhniú amhlaidh, nach bhfuil ná nach mbeidh achar urláir iomlán an tí sin, arna thomhas ar an modh dá dtagraítear in alt 4 (2) (b) d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979, níos mó ná an t-achar urláir iomlán uasta atá sonraithe i rialacháin faoin alt sin 4 (2) (b) ná nach bhfuil ná nach mbeidh sé níos lú ná an t-achar urláir iomlán íosta atá sonraithe amhlaidh.”.
(2) Cúlghairtear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 269) (Ionstraimí Áirithe a Dhíolmhú ó Dhleacht Stampa), 1984 (I.R. Uimh. 49 de 1984).
(3) Beidh éifeacht leis an alt seo maidir le hionstraimí arna bhforghníomhú ar dháta an Achta seo a rith nó dá éis.
Dleacht stampa ar bhillí malairte agus ar nótaí gealltanais.
101.—(1) Leasaítear leis seo an Stamp Act, 1891, tríd an alt seo a leanas a chur in ionad alt 7:
“7. Any stamp duties of an amount not exceeding 7p upon instruments which are permitted by law to be denoted by adhesive stamps not appropriated by any word or words on the face of them to any particular description of instrument shall, if denoted by adhesive stamps, be denoted by adhesive stamps issued by the Revenue Commissioners.”.
(2) Leasaítear leis seo alt 41 den Acht Airgeadais, 1970, trí “7p” a chur in ionad “5p” (a cuireadh isteach leis an Acht Airgeadais, 1982) sa dá áit a bhfuil sé.
(3) Beidh éifeacht leis an alt seo maidir le billí malairte agus nótaí gealltanais a tharraingeofar ar dháta an Achta seo a rith nó dá éis.
Leasú ar alt 17 (dleacht stampa i leith cártaí creidmheasa agus cártaí muirir) den Acht Airgeadais (Uimh. 2), 1981.
102.—Leasaítear leis seo alt 17 den Acht Airgeadais (Uimh. 2), 1981—
(a) i bhfo-alt (1) (c), trí “£10” a chur in ionad “£5”,
(b) i bhfo-alt (2) (c), trí “£5” a chur in ionad “£2.50”, agus
(c) i mír (d) (ii) (a cuireadh isteach leis an Acht Airgeadais, 1983) d'fho-alt (2), trí “£10” a chur in ionad “£5”.
Ordú a chúlghairm.
103.—Cúlghairtear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 268) (Dleacht Stampa ar Bhillí Malairte, ar Nótaí Gealltanais, ar Chártaí Creidmheasa agus ar Chártaí Muirir), 1984 (I.R. Uimh. 34 de 1984).
CUID V
Cáin Fháltas Caipitiúil
Caibidil I
Iontaobhais Lánroghnacha
Léiriú (Cuid V).
104.—Sa Chuid seo—
ciallaíonn “an Príomh-Acht” an tAcht um Cháin Fháltas Caipitiúil, 1976;
ciallaíonn “cuspóir”, i ndáil le hiontaobhas lánroghnach, duine a ndéantar, nó a bhféadfar, ioncam nó caipiteal, nó aon chuid d'ioncam nó de chaipiteal, mhaoin an iontaobhais, a fheidhmiú chun sochair dó;
ciallaíonn “príomhchuspóirí”, i ndáil le hiontaobhas lánroghnach, cibé cuspóirí, más ann dóibh, de chuid an iontaobhais de thuras na huaire arb iad na daoine seo a leanas iad—
(a) céile an diúscróra,
(b) leanaí an diúscróra, nó
(c) leanaí le leanbh de chuid an diúscróra i gcás ina bhfuair an leanbh sin bás roimh bhás don diúscróir.
Leasú ar alt 2 (léiriú) den Phríomh-Acht.
105.—Leasaítear leis seo alt 2 (1) den Phríomh-Acht tríd an méid seo a leanas a chur isteach sa mhíniú ar “iontaobhas lánroghnach” i ndiaidh “maoin a theachtadh ar iontaobhas”—
“le hioncam nó le cuid d'ioncam na maoine a charnadh, nó aon iontaobhas a ndéantar dá bhíthin, dá bhua nó dá dhroim maoin (seachas maoin a bhfuil, de thuras na huaire, teideal tairbhiúil ag duine chuici ar leas seilbhe) a theachtadh ar iontaobhas”,
agus tá an míniú sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
ciallaíonn “iontaobhas lánroghnach” aon iontaobhas a ndéantar dá bhíthin, dá bhua nó dá dhroim maoin a theachtadh ar iontaobhas le hioncam nó le cuid d'ioncam na maoine a charnadh, nó aon iontaobhas a ndéantar dá bhíthin, dá bhua nó dá dhroim maoin (seachas maoin a bhfuil, de thuras na huaire, teideal tairbhiúil ag duine chuici ar leas seilbhe) a theachtadh ar iontaobhas le hioncam nó caipiteal nó le cuid d'ioncam nó de chaipiteal na maoine a chur chun sochair, nó le cumhacht sin a chur chun sochair, d'aon duine nó daoine nó d'aon duine amháin nó níos mó de líon nó d'aicme daoine cibé acu de rogha na n-iontaobhaithe nó aon duine eile é agus d'ainneoin cumhacht a bheith ann an t-ioncam go léir nó aon chuid den ioncam a charnadh; |
Fáltais ag iontaobhais lánroghnacha.
106.—(1) I gcás ina dtiocfaidh maoin, an 25ú lá d'Eanáir, 1984, nó dá éis, faoi réim nó de dhroim aon diúscartha, faoi réir iontaobhais lánroghnaigh (abairt a bhfuil an bhrí léi sa Chuid seo a shanntar di leis an bPríomh-Acht arna leasú le halt 105) ar shlí seachas ar chomaoin iomlán in airgead nó i luach airgid a d'íoc iontaobhaithe an iontaobhais, measfar maidir leis an iontaobhas—
(a) ar an dáta ar a dtiocfaidh nó ar ar tháinig an mhaoin sin faoi réir an iontaobhais lánroghnaigh;
(b) ar dháta báis an diúscróra; nó
(c) i gcás príomhchuspóirí don iontaobhas a bheith ann, ar an dáta nach mbeidh aon phríomhchuspóir don iontaobhas faoi bhun 25 bliana d'aois ann a thuilleadh,
cibé dáta acu is déanaí, go dtiocfaidh nó gur tháinig sé chun teideal tairbhiúil seilbhe a bheith aige chuig leas iomlán i cibé méid, más aon mhéid é, den mhaoin sin nó de mhaoin in ionannas leis an maoin sin agus de charnáin ioncaim ón gcéanna nó de mhaoin in ionnannas leis na carnáin sin a bheidh fós faoi réir an iontaobhais sin ar an dáta sin is déanaí, agus go nglacfaidh nó gur ghlac sé oidhreacht dá réir sin, ionann is dá mba dhuine chun críocha an Phríomh-Achta an t-iontaobhas agus iontaobhaithe, mar atá de thuras na huaire, an iontaobhais, le chéile, agus is é an dáta sin is déanaí dáta na hoidhreachta.
(2) Aon mhaoin a bhí, faoi réim nó de dhroim aon diúscartha, faoi réir iontaobhais lánroghnaigh an 25ú lá d'Eanáir, 1984, measfar, chun críocha fho-alt (1), gur ar an dáta sin a tháinig sí faoi réir an iontaobhais.
(3) Chun críocha an ailt seo—
(a) ní maoin leas feifeach go dtí go dtarlóidh teagmhas a fhágfaidh go scoirfidh an leas de bheith ina leas feifeach nó go mbeidh maoin nach leas feifeach in ionannas leis;
(b) ní maoin leas i bpolasaí árachais ar shaol duine go dtí, agus ansin sa mhéid amháin, go dtiocfaidh an leas chun bheith ina leas seilbhe faoi fhorálacha alt 32 den Phríomh-Acht nó go mbeidh maoin nach leas feifeach in ionannas leis.
(4) Más rud é, ar leith ón bhfo-alt seo, go mbeadh cáin inmhuirearaithe faoin alt seo breis agus uair amháin faoin diúscairt chéanna ar mhaoin nó ar mhaoin in ionannas leis an maoin sin, ní bheidh cáin inmhuirearaithe ach uair amháin ar an maoin sin, is é sin le rá, ar an ócáid is luaithe a dtiocfaidh cáin chun bheith inmhuirearaithe ar an maoin sin.
Feidhm an Phríomh-Achta.
107.—I ndáil le muirear cánach a éiríonn de bharr fhorálacha alt 106—
(a) déanfar tagairt in alt 16 den Phríomh-Acht do chuideachta faoi rialú an chomharba a fhorléiriú mar thagairt a fholaíonn tagairt do chuideachta atá faoi rialú duine nó daoine acu seo a leanas, is é sin le rá, iontaobhaithe an iontaobhais lánroghnaigh, cuspóirí beo an iontaobhais lánroghnaigh, gaolta na gcuspóirí sin, agus ainmnithigh de chuid na n-iontaobhaithe nó na gcuspóirí sin nó de chuid ghaolta na gcuspóirí sin;
(b) beidh feidhm le halt 21 den Phríomh-Acht, fara an mhodhnaithe gurb é dáta luachála na hoidhreachta inchánach—
(i) dáta na hoidhreachta, nó
(ii) an dáta luachála arna fhionnadh de réir an ailt sin,
cibé dáta acu is déanaí, agus fara aon mhodhnuithe eile is gá;
(c) aon duine is iontaobhaí don iontaobhas lánroghnach áirithe de thuras na huaire ar dháta na hoidhreachta nó ar aon dáta eile ina dhiaidh sin is duine é a bheidh cuntasach go príomha in íoc na cánach;
(d) aon chuspóir don iontaobhas lánroghnach áirithe a ndéanfar aon chuid den mhaoin atá faoi réir an iontaobhais a chur chun feidhme nó a cheapadh dó nó chun sochair dó, beidh an duine sin cuntasach chomh maith in íoc na cánach ar éirigh an muirear ina leith roimh dháta na maoine a chur chun feidhme nó a cheapadh dó nó chun sochair dó, agus beidh éifeacht leis an bPríomh-Acht, ina fheidhm maidir leis an muirear cánach sin, ionann is dá mba dhuine dá dtagraítear in alt 35 (2) den Phríomh-Acht an cuspóir sin don iontaobhas lánroghnach;
(e) aon duine a bheidh cuntasach go príomha in íoc cánach de bhua mhír (c) déanfaidh sé, laistigh de thrí mhí tar éis an dáta luachála nó tar éis dháta an Achta seo a rith, cibé dáta acu is déanaí, tuairisceán iomlán ceart a sheachadadh ar na Coimisinéirí—
(i) maidir le gach oidhreacht a bhfuil sé cuntasach go príomha amhlaidh inti;
(ii) maidir leis an maoin go léir san oidhreacht sin; agus
(iii) maidir le meastachán de mhargadhluach na maoine sin;
(f) beidh éifeacht le forálacha alt 41 den Phríomh-Acht, i bhfeidhmiú an Phríomh-Achta maidir le haon mhuirear cánach den chineál a dúradh a d'éirigh roimh dháta an Achta seo a rith, ionann is dá mba thagairtí do dháta an Achta seo a rith, nó don dáta luachála, cibé dáta acu is déanaí, na tagairtí don dáta luachála i bhfo-ailt (1), (2) agus (3) den alt sin;
agus
(g) ní bheidh feidhm le halt 35 (1), fo-ailt (2), (3), (4) agus (5) d'alt 36 ná le hailt 40, 45 agus 57 den Phríomh-Acht, ná leis an Dara Sceideal a ghabhann leis an bPríomh-Acht.
Díolúintí.
108.—Ní bheidh feidhm ná éifeacht le halt 106 i ndáil le hiontaobhas lánroghnach a suífear chun sástacht na gCoimisinéirí gur cruthaíodh go heisiatach é—
(a) chun críocha poiblí nó chun críocha carthanúla sa Stát nó i dTuaisceart Éireann;
(b) chun críocha—
(i) aon scéime chun sochair aoisliúntais a chur ar fáil tráth scoir, ar scéim í a bunaíodh le haon achtachán nó faoi nó le hionstraim, nó faoi ionstraim, arna déanamh faoi aon achtachán, nó
(ii) aon scéime aoisliúntais faoi choimirce de réir bhrí fho-alt (9) d'alt 235 den Acht Cánach Ioncaim, 1967, nó scéime iontaobhais nó coda de scéim iontaobhais arna ceadú ag na Coimisinéirí faoin alt sin nó alt 235A den Acht sin;
(c) chun críocha scéime iontaobhais aonad cláraithe de réir bhrí an Achta um Iontaobhais Aonad, 1972;
(d) (i) chun sochair do phearsa aonair ainmnithe amháin nó níos mó, agus
(ii) ar an gcúis go bhfuil an phearsa aonair sin nó na pearsana aonair sin go léir, mar gheall ar aois nó míbharrainn, nó mar gheall ar éagumas coirp, meabhrach nó dlíthiúil, neamhinniúil ar a ghnóthaí nó a ngnóthaí féin a riaradh; nó
(e) chun soláthar a dhéanamh le teach nó gairdín dá dtagraítear in alt 39 den Acht Airgeadais, 1978, a chothabháil.
Cáin a ríomh.
109.—Déanfar an cháin is inmhuirearaithe ar luach inchánach oidhreachta inchánach ar a muirearaítear cáin de bharr fhorálacha alt 106 a ríomh de réir ráta trí faoin gcéad den luach inchánach sin.
Caibidil II
Ríomh Athbhreithnithe
Leasú ar ailt áirithe den Phríomh-Acht.
110.—(1) Leasaítear leis seo alt 36 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur in ionad fho-ailt (3) agus (4):
“(3) Baineann fo-alt (2) le bronntanas—
(a) i gcás inar mó comhiomlán luachanna inchánach na mbronntanas inchánach go léir a ghlac an deontaí an 2ú lá de Mheitheamh, 1982, nó dá éis, ná méid arb éard é 80 faoin gcéad den méid tairsí (mar a mhínítear sin sa Dara Sceideal) a mbeidh feidhm leis le linn an cháin ar an gcomhiomlán sin a bheith á ríomh, nó
(b) i gcás ina gceanglófar ar an deontaí, le fógra i scríbhinn ó na Coimisinéirí, tuairisceán a sheachadadh.”.
(2) Ní bheidh feidhm ná éifeacht le hailt 9 ná 53 (3) den Phríomh-Acht.
(3) Leasaítear leis seo alt 54 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) I gcás ina nglacfaidh aon duine sochar chun críocha poiblí nó chun críocha carthanúla measfar—
(a) chun críocha ailt 5 (1) agus 11 (1), gur ghlac sé an sochar sin go tairbhiúil, agus
(b) chun críocha an Dara Sceideal, gur ghlac sé, dá réir sin, bronntanas nó oidhreacht lena mbaineann an aicme-thairseach £10,000.”.
(4) Leasaítear leis seo alt 55 den Phríomh-Acht (arna leathnú leis an Acht Airgeadais, 1978) trí “ón diúscróir céanna” a scriosadh as fo-alt (2) (a).
(5) Leasaítear leis seo alt 57 den Phríomh-Acht (arna leasú leis an Acht Airgeadais, 1978) trí “ón diúscróir céanna” a scriosadh as fo-alt (2).
Leasú ar an Dara Sceideal a ghabhann leis an bPríomh-Acht.
111.—Leasaítear leis seo an Dara Sceideal a ghabhann leis an bPríomh-Acht—
(a) i gCuid I, trí na míreanna seo a leanas a chur in ionad mhíreanna 1 go 5 agus 7:
“1. Sa Sceideal seo—
ciallaíonn ‘aicme-thairseach', i ndáil le bronntanas inchánach nó oidhreacht inchánach a ghlacfar lá áirithe,—
(a) £150,000, i gcás inarb é céile an diúscróra nó leanbh, nó leanbh mionaoiseach do leanbh éagtha, leis an diúscróir an deontaí nó an comharba an lá sin;
(b) £20,000, i gcás inar dírshinsear, dírshliochtach (seachas leanbh, nó leanbh mionaoiseach do leanbh éagtha), deartháir, deirfiúr, nó leanbh do dheartháir nó do dheirfiúr, leis an diúscróir an deontaí nó an comharba an lá sin;
(c) £10,000, i gcás nach bhfuil ag an deontaí ná ag an gcomharba leis an diúscróir, an lá sin, gaol dá dtagraítear i bhfomhír (a) nó (b);
ciallaíonn ‘aicme-thairseach athbhreithnithe', i ndáil le bronntanas inchánach nó oidhreacht inchánach atá ar áireamh in aon chomhiomlán de luachanna inchánach faoi fhorálacha mhír 3,—
(a) an aicme-thairseach a bhaineann leis an mbronntanas inchánach nó leis an oidhreacht inchánach sin, nó
(b) iomlán luachanna inchánach na mbronntanas inchánach agus na n-oidhreachtaí inchánach go léir lena mbaineann an aicme-thairseach sin agus atá ar áireamh sa chomhiomlán sin,
cibé acu is lú:
Ar choinníoll i gcás inar lú an aicme-thairseach athbhreithnithe arna fhionnadh amhlaidh ná an ceann is lú de na haicme-thairseacha lena bhfuil feidhm i ndáil leis na bronntanais inchánach agus na hoidhreachtaí inchánach go léir atá ar áireamh sa chomhiomlán sin, gurb í an aicmethairseach athbhreithnithe an aicme-thairseach sin is lú;
ciallaíonn ‘Tábla’ an Tábla i gCuid II den Sceideal seo;
ciallaíonn ‘méid tairsí', i ndáil le cáin a ríomh ar aon chomhiomlán de luachanna inchánach faoi fhorálacha mhír 3, an ceann is mó de na haicme-thairseacha athbhreithnithe lena bhfuil feidhm i ndáil leis na bronntanais inchánach agus na hoidhreachtaí inchánach go léir atá ar áireamh sa chomhiomlán sin.
2. Sa Tábla ciallaíonn ‘luach’ an comhiomlán iomchuí dá dtagraítear i mír 3.
3. Faoi réir fhorálacha mhír 6, is é méid na cánach is inmhuirearaithe ar luach inchánach bronntanais inchánach nó oidhreachta inchánach a ghlacfaidh deontaí nó comharba méid is ionann agus an méid ar mó an cháin, arna ríomh de réir an ráta nó na rátaí cánach is infheidhme faoin Tábla, ar a gcomhiomlán seo a leanas—
(a) an luach inchánach sin; agus
(b) luachanna inchánach na mbronntanas inchánach agus na n-oidhreachtaí inchánach go léir (más ann) a ghlac an deontaí nó an comharba sin cheana féin, an 2ú lá de Mheitheamh, 1982, nó dá éis,
ná an cháin, arna ríomh de réir an ráta nó na rátaí cánach is infheidhme faoin Tábla, ar chomhiomlán luachanna inchánach na mbronntanas inchánach agus na n-oidhreachtaí inchánach go léir a glacadh amhlaidh cheana féin (más ann):
Ar choinníoll nach mó an cháin is inmhuirearaithe amhlaidh ar luach inchánach bronntanais inchánach nó oidhreachta inchánach ná méid is ionann agus an cháin arna ríomh de réir an ráta nó na rátaí is infheidhme faoin Tábla maidir leis an gcuid sin de chomhiomlán na luachanna dá dtagraítear i bhfomhíreanna (a) agus (b) arb í an chuid is airde í den chomhiomlán sin agus is comhionann leis an luach inchánach sin.
5. Sa Tábla, aon ráta cánach a thaispeántar sa dara colún is é an ráta é is infheidhme maidir leis an gcuid sin den luach (de réir bhrí mhír 2) a thaispeántar sa chéad cholún.
7. Chun críocha an Sceidil seo, déanfar (ach amháin chun an méid tairsí a ríomh) na bronntanais agus na hoidhreachtaí go léir a ghlac deontaí nó comharba an lá céanna a chomhaireamh mar aon ní amháin, agus chun an méid cánach a fhionnadh is iníoctha ar bhronntanas amháin, nó ar oidhreacht amháin, de bhronntanais leithleacha nó d'oidhreachtaí leithleacha a glacadh an lá céanna, déanfar an méid cánach a bheidh ríofa faoin Sceideal seo mar mhéid cánach is iníoctha ar iomlán na mbronntanas agus na n-oidhreachtaí a glacadh an lá sin a chionroinnt go rátúil, de réir luachanna inchánach na mbronntanas inchánach agus na n-oidhreachtaí inchánach leithleacha a glacadh an lá sin.”.
(b) i gCuid II, tríd an Tábla seo a leanas a chur in ionad Táblaí I go IV:
“
AN TÁBLA | ||
An Chuid den Luach | An ráta cánach | |
Faoin gcéad | ||
An méid tairsí | Nialas | |
An chéad £10,000 eile | 20 | |
An chéad £40,000 eile | 30 | |
An chéad £50,000 eile | 35 | |
An chéad £50,000 eile | 40 | |
An chéad £50,000 eile | 45 | |
An t-iarmhéid | 55 | |
”.
Feidhm Chaibidil II.
112.—Beidh éifeacht leis an gCaibidil seo i ndáil le bronntanais agus oidhreachtaí arna nglacadh an 26ú lá de Mhárta, 1984, nó dá éis.
Caibidil III
Deimhniú Urscaoilte
Leathnú ar alt 48 (admhálacha agus deimhnithe) den Phríomh-Acht.
113.—Leasaítear leis seo alt 48 den Phríomh-Acht, maidir le bronntanais agus oidhreachtaí arna nglacadh an 2ú lá de Mheitheamh, 1982, nó dá éis, trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (4):
“(5) Faoi réir fho-alt (6), i gcás ina mbeidh cáin inmhuirearaithe ar luach inchánach bronntanais inchánach nó oidhreachta inchánach agus—
(a) tar éis dhá bhliain a bheith caite ó dháta luachála an bhronntanais inchánach nó na hoidhreachta inchánach sin, go ndéanfar iarratas chun na gCoimisinéirí ó aon duine (dá ngairtear an t-iarratasóir san alt seo)—
(i) is duine atá cuntasach, ach nach duine atá cuntasach go príomha, in íoc na cánach go léir nó coda di, nó
(ii) is ionadaí pearsanta de chuid aon duine dá dtagraítear i bhfomhír (i),
agus
(b) go seachadfaidh an t-iarratasóir ar na Coimisinéirí ráiteas iomlán maidir leis an maoin go léir atá ar áireamh sa bhronntanas inchánach nó san oidhreacht inchánach agus maidir le cibé sonraí is iomchuí don mheasúnú cánach, mar aon le cibé fianaise a iarrfaidh siad i ndáil leis an maoin nó na sonraí sin,
féadfaidh na Coimisinéirí méid na cánach is inghnóthaithe ón iarratasóir a chinneadh agus, ar an gcáin a cinneadh amhlaidh a bheith íoctha, tabharfaidh na Coimisinéirí deimhniú faoin gcinneadh uathu, i cibé foirm is oiriúnach leo, ar deimhniú é a urscaoilfidh an t-iarratasóir ó aon éileamh cánach eile ina dhiaidh sin i leith an bhronntanais inchánach nó na hoidhreachta inchánach.
(6) Ní dhéanfaidh deimhniú ó na Coimisinéirí faoi fho-alt (5) an t-iarratasóir a urscaoileadh i gcás calaoise nó i gcás mainneachtain fíorais ábhartha atá ar eolas dó féin a nochtadh ná ní dhéanfaidh sé difear d'aon cháin bhreise a d'fhéadfadh a bheith iníoctha ag an iarratasóir má shuitear dá éis sin go raibh aon mhaoin bhreise ar áireamh sa bhronntanas inchánach nó san oidhreacht inchánach lena mbaineann an deimhniú agus ar mhaoin bhreise í a bhfuil an cháin dlite den iarratasóir ina leith.
(7) Féadfaidh na Coimisinéirí, más oiriúnach leo, aird a thabhairt ar aon iarratas a dhéanfar chun críche fho-alt (5) cibé tráth a dhéanfar an t-iarratas agus, maidir le haon iarratas arna dhéanamh amhlaidh, beidh éifeacht le forálacha an fho-ailt sin d'ainneoin an t-iarratas sin a bheith déanta sula mbeidh an dá bhliain a luaitear san fho-alt sin caite.”.
CUID VI
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
114.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1983” alt 117 den Acht Airgeadais, 1983;
ciallaíonn “an ceathrú blianacht bhreise is tríocha” an tsuim a mhuirearófar ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá le “an tAire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Maidir leis na naoi mbliana airgeadais is fiche comhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1984, beidh éifeacht le fo-alt (4) d'alt leasaitheach 1983 ach “£29,401,449” a chur in ionad “£30,566,856”.
(3) Beidh éifeacht le fo-alt (6) d'alt leasaitheach 1983 ach “£18,559,719” a chur in ionad “£19,676,545”.
(4) Déanfar suim £32,706,344 chun iasachtaí, mar aon le hús ar an gcéanna, i leith seirbhísí caipitiúla a fhuascailt, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais chomhleanúnach dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1984.
(5) Déanfar an ceathrú blianacht bhreise is tríocha a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den cheathrú blianacht bhreise is tríocha, nach mó ná £23,973,750 aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an ceathrú blianacht bhreise is tríocha a úsáid in aon cheann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Cúram agus bainistí cánacha agus dleachtanna.
115.—Déantar leis seo na cánacha agus na dleachtanna go léir a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme.
116.—(1) Féadfar an tAcht Airgeadais, 1984, a ghairm den Acht seo.
(2) Déanfar Cuid I (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil.
(3) Déanfar Cuid II (a mhéid a bhaineann le custaim) a fhorléiriú i dteannta na nAchtanna Custam agus (a mhéid a bhaineann le dleachtanna máil) a fhorléiriú i dteannta na reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
(4) Forléireofar Cuid III i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1983, agus féadfar na hAchtanna Cánach Breisluacha, 1972 go 1984, a ghairm díobh le chéile.
(5) Forléireofar Cuid IV i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Forléireofar Cuid V i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(7) Measfar gur tháinig Cuid I i bhfeidhm agus glacfaidh sí éifeacht, ach amháin mar a fhoráiltear a mhalairt go sainráite inti, amhail ar an agus ón 6ú lá d'Aibreán, 1984.
(8) Measfar gur tháinig Cuid III, seachas ailt 84, 86, 89, 90, 93 (a) (i), 94 agus 96, i bhfeidhm, agus glacfaidh sí éifeacht, amhail ar an agus ón 1ú lá de Bhealtaine, 1984 agus measfar gur tháinig na hailt sin 84, 93 (a) (i), 94 agus 96 i bhfeidhm agus glacfaidh siad éifeacht amhail ar an agus ón 1ú lá de Mhárta, 1984.
(9) Ach amháin a mhéid a éilíonn an comhthéacs a mhalairt, forléireofar aon tagairt san Acht seo d'aon achtachán eile mar thagairt don achtachán sin arna leasú le haon achtachán eile, lena n-áirítear an tAcht seo, nó faoi.
(10) Aon tagairt san Acht seo do Chuid, d'alt nó do Sceideal is tagairt í do Chuid nó d'alt den Acht seo nó do Sceideal a ghabhann leis an Acht seo, mura léirítear gur tagairt d'achtachán éigin eile atá beartaithe.
(11) Aon tagairt san Acht seo d'fho-alt, do mhír nó d'fhomhír is tagairt í don fho-alt, don mhír nó don fhomhír den fhoráil (lena n-áirítear Sceideal) ina bhfuil an tagairt, mura léirítear gur tagairt d'fhoráil éigin eile atá beartaithe.
AN CHÉAD SCEIDEAL
Leasú ar Achtacháin
CUID I
Leasuithe de dhroim Athruithe ar Rátaí Cánach
1. Leasaítear leis seo an tAcht Cánach Ioncaim, 1967, i ndáil le cáin ioncaim don bhliain 1984-85 agus blianta measúnachta dá éis, de réir na bhforálacha seo a leanas:
(a) in alt 1 (1)—
(i) cuirfear an méid seo a leanas in ionad an mhínithe ar “ard-rátaí” (a cuireadh isteach le halt 5 den Acht Airgeadais, 1977):
“ciallaíonn ‘ard-rátaí', i ndáil le cáin, na rátaí cánach, ar a dtugtar an tuairisc sin, dá bhforáiltear in alt 2 den Acht Airgeadais, 1984;”,
(ii) scriosfar an míniú ar “ráta laghdaithe” (a cuireadh isteach le halt 5 den Acht Airgeadais, 1977), agus
(iii) cuirfear an méid seo a leanas in ionad an mhínithe ar “ráta caighdeánach” (a cuireadh isteach le halt 5 den Acht Airgeadais, 1977):
“ciallaíonn ‘ráta caighdeánach', i ndáil le cáin, an ráta cánach, ar a dtugtar an tuairisc sin, dá bhforáiltear in alt 2 den Acht Airgeadais, 1984;”,
(b) scriosfar alt 153 (1) (dd),
(c) in alt 497, scriosfar “ráta laghdaithe” gach áit a bhfuil sé, agus
(d) in alt 525 (1), scriosfar fomhír (i) (b).
2. Déanfar, maidir leis na blianta measúnachta 1980-81 go 198384, na tagairtí in alt 1 (1) den Acht Cánach Ioncaim, 1967, d'alt 5 den Acht Airgeadais, 1977, a fhorléiriú, agus measfar gur forléiríodh riamh iad, mar thagairtí d'alt 8 den Acht Airgeadais, 1980.
CUID II
Leasuithe de dhroim Athruithe ar Fhaoisimh Phearsanta
Leasaítear leis seo an tAcht Cánach Ioncaim, 1967, de réir na bhforálacha seo a leanas:
(a) in alt 138—
(i) i mír (a), trí “£3,600” a chur in ionad “£2,900”,
(ii) i mír (b), trí “£2,300” a chur in ionad “£1,950” agus trí “£3,600” a chur in ionad “£2,900”, agus
(iii) i mír (c), trí “£1,800” a chur in ionad “£1,450”,
agus
(b) in alt 138A, trí “£1,300” a chur in ionad “£950” agus trí “£1,800” a chur in ionad “£1,450”.
AN DARA SCEIDEAL
Faoiseamh i leith Infheistíocht i dTrádálacha Corpraithe: Fochuideachtaí
Maoiniú do thrádáil fochuideachta
1. Féadfar na scaireanna a eiseoidh an chuideachta cháilitheach, in ionad nó i dteannta iad a eisiúint chun na críche a luaitear i bhfo-alt (1) (b) d'alt 12, a eisiúint chun airgead a chruinniú ar mhaithe le trádáil cháilitheach atá á seoladh ag fochuideachta nó a bheartaíonn fochuideachta a sheoladh; agus i gcás ina n-eiseofar scaireanna amhlaidh beidh éifeacht le fo-ailt (1) (c), (4), (5), (7) (b) agus (8) den alt sin ionann is dá mba thagairtí don fhochuideachta na tagairtí don chuideachta nó, de réir mar a bheidh, ionann is dá bhfolódh na tagairtí don chuideachta tagairtí don fhochuideachta.
Pearsana aonair a bheidh cáilithe le haghaidh faoisimh
2.—(1) I bhfo-ailt (2), (4) agus (6) d'alt 14, folaíonn tagairtí do chuideachta (seachas an chéad tagairt den sórt sin i ngach fo-alt) tagairtí do chuideachta is fochuideachta don chuideachta sin le linn na tréimhse iomchuí, cibé acu ar roimh an mbliain mheasúnachta nó le linn nó i ndiaidh na bliana measúnachta a n-éilíonn an phearsa aonair faoiseamh ina leith a rinneadh fochuideachta di agus cibé acu atá nó nach bhfuil sí ina fochuideachta den sórt sin le linn dó bheith ina chomhpháirtí, ina stiúrthóir nó ina fhostaí den chineál a luaitear i bhfo-alt (2) nó le linn dó cibé caipiteal nó cumhacht vótála nó cearta a luaitear i bhfo-ailt (4) agus (6) a bheith aige nó bheith i dteideal iad a fháil.
(2) Gan dochar d'fhorálacha alt 14 (mar atá éifeacht leis de réir fhomhír (1) áireofar baint a bheith ag pearsa aonair le cuideachta más rud é—
(a) go raibh aige, tráth ar bith sa tréimhse iomchuí, rialú (de réir bhrí alt 158 den Acht Cánach Corparáide, 1976) ar chuideachta eile a ndearnadh fochuideachta don chuideachta di ón tráth sin i leith ach sin roimh dheireadh na tréimhse iomchuí; nó
(b) go sealbhaíonn sé, go díreach nó go neamhdhíreach, aon chaipiteal iasachta de chuid fochuideachta don chuideachta sin nó go bhfuil teideal díreach nó neamhdhíreach aige an céanna a fháil.
(3) Beidh feidhm le halt 14 (5) agus (8) chun críocha na míre seo.
Luach a fhaightear
3.—(1) In ailt 18 (1) agus 20 (3) folóidh tagairtí do luach a fháil ón gcuideachta tagairtí do luach a fháil ó aon chuideachta is fochuideachta don chuideachta sin le linn na tréimhse iomchuí, cibé acu ar roimh nó tar éis don phearsa aonair áirithe aon luach a fháil uaithi a rinneadh fochuideachta dí, agus is dá réir sin a fhorléireofar tagairtí don chuideachta sna forálacha eile d'ailt 18 agus 20 (6).
(2) In alt 20 (1) folóidh tagairtí don chuideachta (seachas an chéad tagairt) tagairtí do chuideachta is fochuideachta don chuideachta le linn na tréimhse iomchuí, cibé acu ar roimh an bhfuascailt, aisíocaíocht, athcheannach nó íocaíocht dá dtagraítear san fho-alt sin, nó dá éis sin, a rinneadh fochuideachta di.
Faisnéis
4. Beidh éifeacht le fo-ailt (4) agus (5) d'alt 24 i ndáil le haon chomhshocraíochtaí den chineál a luaitear in alt 26 (2) (c) mar atá éifeacht leo i ndáil le haon chomhshocraíocht den chineál a luaitear in alt 21.
AN TRÍÚ SCEIDEAL
Na Rátaí Dleachta Máil ar Tháirgí Tobac
An Cineál Táirge | An Ráta Dleachta | |||||
Toitíní | ... | ... | ... | ... | ... | £29.50 an míle mar aon le méid is ionann agus 15.39 faoin gcéad den phraghas ar a miondíoltar na toitíní |
Todóga | ... | ... | ... | ... | ... | £44.928 an cileagram |
Cavendish nó negrohead | ... | ... | ... | £45.401 an cileagram | ||
Tobac cruafháiscthe | ... | ... | ... | £29.035 an cileagram | ||
Tobac píopa eile | ... | ... | ... | ... | £36.497 an cileagram | |
Tobac eile chun a chaite ina dheatach nó chun | ||||||
a choganta | ... | ... | ... | ... | £37.913 an cileagram | |
AN CEATHRÚ SCEIDEAL
CUID I
Na Rátaí Dleachta Máil ar Fhíon
An Cineál Fíona | An Ráta Dleachta |
Neamhdhrithleach: | |
Nach mó ná 15% toirte a neart alcóil iarbhír de réir toirte | £1.96 an lítear |
Ar mó ná 15% toirte ach nach mó ná 18% toirte a neart alcóil iarbhír de réir toirte ... ... ... ... | £2.84 an lítear |
Ar mó ná 18% toirte a neart alcóil iarbhír de réir toirte | £3.71 an lítear |
Drithleach ... ... ... ... ... ... | £3.93 an lítear |
Fíon drithleach nó neamhdhrithleach, ar mó ná 22% toirte a neart alcóil iarbhír de réir toirte: | |
Dleacht bhreise in aghaidh gach 1% toirte nó gach codán de 1% toirte os cionn 22% toirte ... ... ... | £0.23 an lítear |
CUID II
Na Rátaí Dleachta Máil ar Fhíon Déanta
An Cineál Táirge | An Ráta Dleachta |
Neamhdhrithleach: | |
Nach mó ná 15% toirte a neart alcóil iarbhír de réir toirte | £1.87 an lítear |
Ar mó ná 15% toirte ach nach mó ná 18% toirte a neart alcóil iarbhír de réir toirte ... ... ... ... | £2.69 an lítear |
Ar mó ná 18% toirte a neart alcóil iarbhír de réir toirte | £3.44 an lítear |
Drithleach ... ... ... ... ... ... | £3.64 an lítear |
Drithleach nó neamhdhrithleach, ar mó ná 22% toirte a neart alcóil iarbhír de réir toirte: | |
Dleacht bhreise in aghaidh gach 1% toirte nó gach codán de 1% toirte os cionn 22% toirte ... ... ... | £0.23 an lítear |
AN CÚIGIÚ SCEIDEAL
Na Rátaí Dleachta Máil ar Leann Úll agus Leann Piorraí
An Cineál Táirge | An Ráta Dleachta |
Nach mó ná 6% toirte a neart alcóil iarbhír de réir toirte | £0.53 an galún |
Ar mó ná 6% toirte ach nach mó ná 8.7% toirte a neart alcóil iarbhír de réir toirte ... ... ... ... | £2.60 an galún |
Ar mó ná 8.7% toirte a neart alcóil iarbhír de réir toirte | £8.50 an galún |