Finance Act, 1975

Finance Act, 1975 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1975 Finance Act, 1975 Finance Act, 1975 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 6 of 1975 FINANCE ACT, 1975 ARRANGEMENT OF SECTIONS

PART I

Income Tax, Sur-tax and Corporation Profits Tax

Chapter I

Income Tax Section

Section 1

Amendment of section 142 of Income Tax Act, 1967.

Section 2

Amendment of section 143 of Income Tax Act, 1967.

Section 3

Amendment of section 251 of Income Tax Act, 1967.

Section 4

Amendment of section 254 of Income Tax Act, 1967.

Section 5

Amendment of section 264 of Income Tax Act, 1967.

Section 6

Amendment of section 22 of Finance Act, 1971.

Section 7

Amendment of section 26 of Finance Act, 1971.

Section 8

Amendment of section 8 of Finance Act, 1973.

Section 9

Amendment of section 19 of Finance Act, 1973.

Section 10

Amendment of section 3 of Finance Act, 1974.

Section 11

Personal reliefs.

Chapter II

Taxation of Farming Profits

Section 12

Amendment of section 13 of Finance Act, 1974.

Section 13

Amendment of section 15 of Finance Act, 1974.

Section 14

Amendment of section 16 of Finance Act, 1974.

Section 15

Amendment of section 17 of Finance Act, 1974.

Section 16

Amendment of section 20 of Finance Act, 1974.

Section 17

Amendment of section 21 of Finance Act, 1974.

Section 18

Amendment of section 22 of Finance Act, 1974.

Chapter III

Anti-avoidance

Section 19

Amendment of section 80 of Income Tax Act, 1967.

Section 20

Amendment of section 83 of Income Tax Act, 1967.

Section 21

Appeals against determinations under sections 83 to 85 of Income Tax Act, 1967.

Section 22

Provisions supplementary to sections 19 to 21.

Chapter IV

Corporation Profits Tax

Section 23

Amendment of section 69 of Finance Act, 1959.

Section 24

Continuance of certain exemptions from corporation profits tax.

Chapter V

Miscellaneous

Section 25

Amendment of section 542 of Income Tax Act, 1967.

Section 26

Amendment of section 9 of Finance Act, 1968.

Section 27

Amendment of section 35 of Finance Act, 1973.

Section 28

Interest on unpaid taxes.

Section 29

Adjustment of capital allowances by reference to value-added tax.

Section 30

Patent royalties: provisions supplemental to section 34 of Finance Act, 1973.

Section 31

Relief in respect of increase in stock values.

Section 32

Amendment of section 41 of Finance Act, 1974.

Section 33

Definition of “capital allowance”.

Section 34

Allowance in respect of certain buildings or structures.

Section 35

Amendment of certain enactments.

PART II

Customs and Excise

Section 36

Beer.

Section 37

Spirits.

Section 38

Tobacco.

Section 39

Wine.

Section 40

Table waters.

Section 41

Bets.

Section 42

Gaming licences.

Section 43

Gaming machine licence duty.

Section 44

Increase of dog duty and penalty for failure to pay dog duty.

Section 45

Confirmation of Orders and provision in relation to Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975.

Section 46

Amendment of Imposition of Duties Act, 1957.

PART III

Death Duties

Section 47

Abolition of death duties.

PART IV

Stamp Duties

Section 48

Amendment of First Schedule to Stamp Act, 1891.

Section 49

Revocation of Order.

PART V

Value-Added Tax

Section 50

Amendment of section 10 of Value-Added Tax Act, 1972.

Section 51

Amendment of section 11 of Value-Added Tax Act, 1972.

Section 52

Amendment of section 13 of Value-Added Tax Act, 1972.

Section 53

Amendment of Third Schedule to Value-Added Tax Act, 1972.

PART VI

Miscellaneous

Section 54

Capital Services Redemption Account.

Section 55

Amendment of Provisional Collection of Taxes Act, 1927.

Section 56

Care and management of taxes and duties.

Section 57

Short title, construction and commencement.

FIRST SCHEDULE SECOND SCHEDULE THIRD SCHEDULE FOURTH SCHEDULE Acts Referred to Finance Act, 1974 1974, No. 27 Income Tax Act, 1967 1967, No. 6 Finance Act, 1972 1972, No. 19 Finance Act, 1973 1973, No. 19 Finance Act, 1971 1971, No. 23 Finance Act, 1959 1959, No. 18 Finance Act, 1929 1929, No. 32 Companies Act, 1963 1963, No. 33 Finance Act, 1968 1968, No. 33 Finance Act, 1970 1970, No. 14 Finance Act, 1962 1962, No. 15 Value-Added Tax Act, 1972 1972, No. 22 Finance (Taxation of Profits of Certain Mines) Act, 1974 1974, No. 17 Finance Act, 1920 1920, c. 18 Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 S.I. No. 220 of 1972 Finance Act, 1933 1933, No. 15 Imposition of Duties (No. 208) (Beer, Spirits and Tobacco) Order, 1973 S.I. No. 249 of 1973 Finance Act, 1926 1926, No. 35 Finance Act, 1932 1932, No. 20 Finance Act, 1934 1934, No. 31 Finance Act, 1969 1969, No. 21 Imposition of Duties (No. 213) (Customs Duties and Form of Customs Tariff) Order, 1974 S.I. No. 174 of 1974 Finance Act, 1966 1966, No. 17 Finance (New Duties) Act, 1916 1916, c. 11 Imposition of Duties (No. 187) (Customs and Excise Duties and Form of Tariff) Order, 1970 S.I. No. 268 of 1970 Finance Act, 1931 1931, No. 31 Gaming and Lotteries Act, 1956 1956, No. 2 Finance Act, 1956 1956, No. 22 Holidays (Employees) Act, 1973 1973, No. 25 Finance Act, 1925 1925, No. 28 Finance Act, 1963 1963, No. 23 Finance Act, 1941 1941, No. 14 Imposition of Duties Act, 1957 1957, No. 7 Finance Act, 1894 1894, c. 30 Legacy Duty Act, 1796 1796, c. 52 Succession Duty Act, 1853 1853, c. 51 Probate and Legacy Duties (Ireland) Act, 1814 1814, c. 92 Stamp Act, 1891 1891, c. 39 Imposition of Duties (No. 217) (Stamp Duty on Certain Instruments) Order, 1975 S.I. No. 27 of 1975 Finance Act, 1950 1950, No. 18 Provisional Collection of Taxes Act, 1927 1927, No. 7 Finance Act, 1964 1964, No. 15 Number 6 of 1975 FINANCE ACT, 1975 AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE) TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE) AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [14th May, 1975] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

PART I

Income Tax, Sur-tax and Corporation Profits Tax

Chapter I

Income Tax Amendment of section 142 of Income Tax Act, 1967.

1.—Section 142 (1) (as amended by the Finance Act, 1974 ) of the Income Tax Act, 1967 , is hereby amended by the substitution of “£592” for “£489”, in both places where it occurs, by the substitution of “£95” for “£80”, in both places where it occurs, and by the substitution of “£497” for “£409” and the said section 142 (1), as so amended, is set out in the Table to this section.

TABLE 142.—(1) If the claimant proves that he maintains at his own expense any person, being a relative of his or of his wife who is incapacitated by old age or infirmity from maintaining himself, or his or his wife's widowed mother, whether incapacitated or not, and being a person whose total income from all sources is less than £592 a year, he shall be entitled to a deduction of £95 in respect of each person whom he so maintains, and a like deduction shall be made in the case of a claimant who, by reason of old age or infirmity, is compelled to depend upon the services of a person (being a person whose total income from all sources is less than £592 a year and being a son or daughter of the claimant) resident with and maintained by him or her:

Provided that each of the foregoing provisions of this subsection shall have effect, in a case in which the total income from all sources of the person in respect of whom the deduction is to be made exceeds £497 a year, as if, instead of specifying a deduction of £95, it specified a deduction of that amount reduced by the amount of the excess.

Amendment of section 143 of Income Tax Act, 1967.

2.—

Section 143

of the Income Tax Act, 1967 , is hereby amended, with effect as on and from the 6th day of April, 1974, by the addition to subsection (3) (b) of the following proviso: “Provided that where any of the taxable income is chargeable at one or more of the higher rates, the claimant shall be entitled to have the amount of the tax payable by him reduced so as not to exceed a sum equal to the aggregate of the two following amounts, that is to say, the amount of the tax that would have been payable by him if the deduction from the total income had been two-thirds of the premium paid by him or, as the case may be, of the sum paid by him or deducted from his salary or stipend and an amount representing tax at the standard rate on one-sixth of the premium paid by him or, as the case may be, of the sum paid by him or deducted from his salary or stipend.”.

Amendment of section 251 of Income Tax Act, 1967.

3.—

Section 251

of the Income Tax Act, 1967 , is hereby amended by the substitution in subsection (4) (d) (inserted by the Finance Act, 1972 ) of “the 1st day of April, 1977” for “the 1st day of April, 1975” (inserted by the Finance Act, 1973 ).

Amendment of section 254 of Income Tax Act, 1967.

4.—

Section 254

of the Income Tax Act, 1967 , is hereby amended by the insertion after subsection (2) of the following subsection: “(2A) Notwithstanding anything contained in subsections (1) and (2), this Chapter shall have effect— (a) in relation to capital expenditure incurred on or after the 16th day of January, 1975, and before the 1st day of April, 1977, on the construction of a building or structure in respect of which an allowance under this Chapter falls to be made by reason of its use for a purpose specified in paragraph (a) or (b) of section 255 (1), as if ‘one-half’ were substituted for ‘one-tenth’, and (b) in relation to capital expenditure incurred on or after the 6th day of April, 1974, on the construction of a building or structure in respect of which an allowance under this Chapter falls to be made by reason of its use for a purpose specified in paragraph (c) of section 255 (1), as if ‘one-fifth’ were substituted for ‘one-tenth’.”.

Amendment of section 264 of Income Tax Act, 1967.

5.—

Section 264

of the Income Tax Act, 1967 , is hereby amended— (a) in relation to capital expenditure incurred on or after the 16th day of January, 1975, and before the 1st day of April, 1977, by the substitution in subsection (1) of “one-twentyfifth” for “one-fiftieth”in each place where it occurs, and (b) by the substitution for the proviso to subsection (3) of the following proviso: “Provided that— (i) in relation to a building or structure the capital expenditure on the construction of which has been incurred on or after the 1st day of January, 1960, and which falls to be regarded as an industrial building or structure within the meaning of section 255 (1) by reason of its use for a purpose specified in paragraph (c) or (d) of that subsection, this Part shall have effect as if ‘tenth year’ were substituted for ‘fiftieth year’ in the foregoing provisions of this subsection, and (ii) in relation to a building or structure the capital expenditure on the construction of which has been incurred on or after the 16th day of January, 1975, and before the 1st day of April, 1977, and which falls to be regarded as an industrial building or structure within the meaning of section 255 (1) by reason of its use for a purpose specified in paragraph (a) or (b) of that subsection, this Part shall have effect as if ‘twentyfifth year’ were substituted for ‘fiftieth year’ in the foregoing provisions of this subsection.”.

Amendment of section 22 of Finance Act, 1971.

6.—

Section 22

Amendment of section 26 of Finance Act, 1971.

7.—

Section 26

Amendment of section 8 of Finance Act, 1973.

8.—

Section 8

of the Finance Act, 1973 , is hereby amended by the substitution of “the 1st day of April, 1977” for “the 1st day of April, 1975”.

Amendment of section 19 of Finance Act, 1973.

9.—

Section 19

of the Finance Act, 1973 , is hereby amended— (a) by the insertion in subsection (2) after “made” of “by the Minister for Health or”, and (b) by the addition thereto of the following subsection: “(3) In so far as it relates to any payment made by the Minister for Health, subsection (2) shall apply to any such payment made after the 1st day of January, 1975.”, and the said subsection (2), as so amended, is set out in the Table to this section.

TABLE

Amendment of section 3 of Finance Act, 1974.

10.—

Section 3

of the Finance Act, 1974 , is hereby amended, in relation to tax for the year 1975-76 and any subsequent year of assessment, by the substitution for the Table in subsection (2) (c) of the following Table:

TABLE Part of excess over £4,350 Higher rate The first £2,000 45 per cent.

The next £2,000 55 per cent.

The next £2,000 65 per cent.

The remainder 70 per cent.

Personal reliefs.

11.—(1)

Section 6

of the Finance Act, 1974 , is hereby amended by the substitution of the following subsection for subsection (1): “(1) Where a deduction falls to be made from the total income of an individual for the year 1975-76 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 section 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 1974–75 Amount to be deducted from total income for 1975–76 and subsequent years

(1)

(2)

Chapter II

Taxation of Farming Profits Amendment of section 13 of Finance Act, 1974.

12.—

Section 13

of the Finance Act, 1974 , is hereby amended by the substitution of the following subsection for subsection (1): “(1) In this Chapter— ‘farming’ means farming farm land, that is, land in the State wholly or mainly occupied for the purposes of husbandry, other than market garden land within the meaning of section 54 of the Income Tax Act, 1967 ; ‘occupation’, in relation to any land, means having the use thereof or having the right by virtue of any easement (within the meaning of section 80 of the Income Tax Act, 1967 ) to graze livestock thereon.”.

Amendment of section 15 of Finance Act, 1974.

13.—

Section 15

of the Finance Act, 1974 , is hereby amended by the addition to subsection (3) of the following proviso: “Provided that this subsection shall not have effect for a year of assessment in a case where farming is carried on in that year of assessment by an individual to whom section 16 applies.”.

Amendment of section 16 of Finance Act, 1974.

14.—(1)

Section 16

of the Finance Act, 1974 , is hereby amended— (a) by the substitution in subsection (1) of “In this Chapter ‘an individual to whom section 16 applies’ means an individual (other than an individual who shows that the rateable valuation of all farm land occupied by him did not, at any time during the relevant year of assessment, exceed £50) who is carrying on farming in a year of assessment and” for the words from “Section 15 (3)” to “individual” where that word first occurs, (b) by the insertion in subsection (1) (b) after “profession,” of “other than a trade consisting solely of the provision of accommodation in buildings on the farm land occupied by him, the provision of such accommodation being ancillary to the farming of that farm land,”, and (c) by the deletion of subsection (3), and the said section 16 (1), as so amended, is set out in the Table to this section.

TABLE 16.—(1) In this Chapter “an individual to whom section 16 applies” means an individual (other than an individual who shows that the rateable valuation of all farm land occupied by him did not, at any time during the relevant year of assessment, exceed £50) who is carrying on farming in a year of assessment and— (a) who at any time in that year of assessment is also carrying on either solely or in partnership another trade or profession, (b) whose spouse, in a case where the individual is a married person, is, at any time in that year of assessment, also carrying on either solely or in partnership another trade or profession, other than a trade consisting solely of the provision of accommodation in buildings on the farm land occupied by him, the provision of such accommodation being ancillary to the farming of that farm land, (c) who, at any time in that year of assessment, is a director of a company carrying on a trade or profession and who is either the beneficial owner of, or able, either directly or through the medium of other companies or by any other means, to control more than 25 per cent. of the ordinary share capital of the company, or (d) whose spouse, in a case where the individual is a married person, is, at any time in that year of assessment, a director of a company carrying on a trade or profession and who is either the beneficial owner of, or able, either directly or through the medium of other companies or by any other means, to control more than 25 per cent. of the ordinary share capital of the company:

Provided that paragraphs (b) and (d) shall not apply in a case where the wife of an individual is treated for tax purposes as not living with her husband.

Amendment of section 17 of Finance Act, 1974.

15.—

Section 17

TABLE

Amendment of section 20 of Finance Act, 1974.

16.—

Section 20

TABLE 20.—(1) Where, for the year of assessment 1974-75, a person is, by virtue of section 15, chargeable to tax in respect of profits or gains from farming and would, in accordance with the provisions of section 58

Amendment of section 21 of Finance Act, 1974.

17.—(1)

Section 21

TABLE 21.—(1) Where, for the year of assessment 1975-76, an individual, other than an individual to whom section 16 applies, is, by virtue of section 15, chargeable to tax in respect of profits or gains from farming he may, by notice in writing given to the inspector within six months after the commencement of the said year of assessment, elect to be charged to tax for that year of assessment in respect of those profits or gains in accordance with the provisions of this section and not by reference to the provisions of section 58

Amendment of section 22 of Finance Act, 1974.

18.—(1)

Section 22

of the Finance Act, 1974 , is hereby amended— (a) by the substitution for subsection (2) of the following subsections— “(2) Where a person to whom this section applies incurs, for the purpose of farming farm land occupied by him, any capital expenditure on the construction of farmhouses, farm buildings, cottages, fences or other works, there shall be made, in charging the profits or gains from farming the said farm land, in respect of that expenditure— (a) for the first relevant year of assessment, an initial allowance equal to one-fifth of that expenditure, and (b) for the first relevant year of assessment and for each subsequent year of assessment (until the allowances made, or deemed to have been made, under this section in respect of the said expenditure equal the amount of the expenditure as determined in accordance with the provisions of section 29 of the Finance Act, 1975) an allowance (in this section referred to as an annual allowance) equal to one-tenth of that expenditure:

Provided that paragraph (a) shall not apply in respect of expenditure incurred before the 6th day of April, 1974, and paragraph (b) shall not apply in respect of expenditure incurred before the 6th day of April, 1971. (2A) Where any capital expenditure as aforesaid was incurred by a person on or after the 6th day of April, 1971, and before the 6th day of April, 1974, an annual allowance shall, for the purposes of this section, be deemed— (a) to have been made to that person, and (b) to have been set off against chargeable profits or gains for the first relevant year of assessment and for each subsequent year of assessment prior to the year 1974-75, and no such allowance shall be carried forward and set off against profits or gains chargeable for the year 1974-75 or any subsequent year of assessment:

Provided that where the said expenditure was incurred in the year 1973-74, an annual allowance shall, for the purposes of this section, be deemed to have been made and to have been set off against chargeable profits or gains for that year of assessment. (2B) Where, for any year of assessment, an individual— (a) elects to be charged to tax, in respect of his profits or gains from farming, by reference to the provisions of section 21, or (b) is not, by virtue of section 15 (3), chargeable to tax in respect of such profits or gains, and that year is a year of assessment in respect of which he could, otherwise, have claimed an annual allowance under this section, that allowance shall, for the purposes of this section, be deemed to have been made for that year of assessment and shall not be carried forward and set off against profits or gains chargeable for any subsequent year of assessment.”, (b) by the substitution, in subsection (3), of “1971” for “1974”, and (c) by the addition to subsection (5) of “or in what would have been his basis period if his profits or gains from farming had been chargeable to tax under Case I of Schedule D”, and the said subsection (5), as so amended, is set out in the Table to this section.

TABLE

Chapter III

Anti-avoidance Amendment of section 80 of Income Tax Act, 1967 .

19.—

Section 80

of the Income Tax Act, 1967 , is hereby amended— (a) by the insertion after “lessor” in the definition of “premium” in subsection (1) of “or to a person connected with the immediate or superior lessor”, (b) by the substitution for subsection (2) of the following subsection: “(2) (a) In ascertaining, for the purposes of this Chapter, the duration of a lease, the following provisions shall have effect: (i) where any of the terms of the lease (whether relating to forfeiture or to any other matter) or any other circumstances render it unlikely that the lease will continue beyond a date falling before the expiration of the term of the lease and the premium was not substantially greater than it would have been (on the assumptions required by paragraph (b)) if the term had been one expiring on that date, the lease shall not be treated as having been granted for a term longer than one ending on that date, and (ii) where the terms of the lease include provision for the extension of the lease beyond a given date by notice given by the lessee, account may be taken of any circumstances making it likely that the lease will be so extended, and (iii) where the lessee, or a person connected with him, is or may become entitled to a further lease or the grant of a further lease (whenever commencing) of the same premises or of premises including the whole or part of the same premises, the term of the lease may be treated as not expiring before the term of the further lease. (b) Paragraph (a) shall be applied by reference to the facts which were known or ascertainable at the time of the grant of the lease, or, in relation to tax under section 83 (4), at the time when the contract providing for a variation or waiver of a kind referred to in the said section 83 (4) is entered into; and in applying the said paragraph (a)— (i) it shall be assumed that all parties concerned, whatever their relationship, act as they would act if they were at arm's length; and (ii) if, by the lease or in connection with the granting of it— (I) benefits were conferred other than vacant possession and beneficial occupation of the premises or the right to receive rent at a reasonable commercial rate in respect of them, or (II) payments were made which would not be expected to be made by parties so acting if no other benefits had been so conferred, it shall be further assumed, unless it is shown that the benefits were not conferred or the payments made for the purpose of securing a tax advantage in the application of this Chapter, that the benefits would not have been conferred nor the payments made had the lease been for a term ending on the date mentioned in paragraph (a).”, and

(c) by the insertion after subsection (4) of the following subsection: “(5) Where an inspector has reason to believe that a person has information relevant to the ascertainment of the duration of a lease in accordance with the preceding provisions of this section, the inspector may by notice in writing require him to give, within twenty-one days after the date of the notice or such longer period as the inspector may allow, such information relevant to the ascertainment of the duration of the lease on the matters specified in the notice as is in his possession.”, and the definition of premium in the said subsection (1), as so amended, is set out in the Table to this section.

TABLE “premium” includes any like sum, whether payable to the immediate or a superior lessor or to a person connected with the immediate or superior lessor;

Amendment of section 83 of Income Tax Act, 1967.

20.—

Section 83

of the Income Tax Act, 1967 , is hereby amended— (a) by the substitution for subsection (6) of the following subsection: “(6) If an amount by reference to which a person is chargeable to tax by virtue of this section is payable by instalments, the tax chargeable may, if the person chargeable satisfies the Revenue Commissioners that he would otherwise suffer undue hardship, be paid at his option by such instalments as the Commissioners may allow over a period not exceeding eight years and ending not later than the time at which the last of the first-mentioned instalments is payable.”, (b) by the substitution for subsection (8) of the following subsection: “(8) Where subparagraph (iii) of section 80 (2) (a) applies, the premium, or an appropriate part of the premium, payable for or in connection with any lease mentioned in that subparagraph may be treated as having been required under any other lease.”, and (c) by the insertion after subsection (8) of the following subsection: “(9) Reference in this section to a sum shall be construed as including the value of any consideration, and references to a sum paid or payable or to the payment of a sum shall be construed accordingly.”.

Appeals against determinations under sections 83 to 85 of Income Tax Act, 1967.

21.—(1) Where it appears to the inspector that the determination of any amount on which a person may be chargeable to tax by virtue of section 83 , 84 or 85 of the Income Tax Act, 1967 , may affect the liability to tax of other persons, he shall give notice in writing to those persons as well as to the first-mentioned person of the determination he proposes to make and of the rights conferred on them by this section.

Provided that section 416

Provided that this subsection shall not operate to prevent any person to whom notice has not been given under subsection (1) from appealing against any such determination of the inspector which may affect that person's liability to tax.

Provisions supplementary to sections 19 to 21.

22.—(1) Part I of the Second Schedule shall have effect for the purpose of supplementing sections 19 to 21 and this section.

Chapter IV

Corporation Profits Tax Amendment of section 69 of Finance Act, 1959.

23.—

Section 69

Continuance of certain exemptions from corporation profits tax.

24.—The exemptions from corporation profits tax specified in section 33

Chapter V

Miscellaneous Amendment of section 542 of Income Tax Act, 1967.

25.—

Section 542

of the Income Tax Act, 1967 , is hereby amended by the substitution for subsections (2) and (3) of the following subsection: “(2) (a) Any notice, form or other document which under the Income Tax Acts is to be given, served, sent or delivered to or on a person by the Revenue Commissioners or by an inspector or other officer of the Revenue Commissioners may be either delivered to the person or left— (i) in case the person is a company, at its registered office or place of business, or (ii) in any other case, at the person's usual or last known place of abode or place of business or, if the person is an individual, at his place of employment. (b) Any such notice, form or other document as is referred to in paragraph (a) may be served by post addressed— (i) in case the person is a company, to it at either of the places specified in paragraph (a) (i), or (ii) in any other case, to the person at any of the places specified in paragraph (a) (ii). (c) Without prejudice to paragraphs (a) and (b) the provisions of section 379 of the Companies Act, 1963 , shall apply in relation to the service on a company of any such notice, form or other document as is referred to in this subsection as they apply in relation to the service of documents under the said section 379 on a company within the meaning of that Act. (d) In this subsection ‘company’ means any body corporate.”.

Amendment of section 9 of Finance Act, 1968.

26.—

Section 9

of the Finance Act, 1968 , is hereby amended by the substitution for paragraph (b) of the following paragraph: “(b) to tax recoverable by virtue of a notice under section 8 served after the 15th day of January, 1975, as if the tax were tax which the person was liable under the regulations to remit for the last income tax month of the year of assessment to which the notice relates.”.

Amendment of section 35 of Finance Act, 1973.

27.—

Section 35

of the Finance Act, 1973 , is hereby amended, as respects interest payable on or after the 12th day of February, 1975, by the insertion after paragraph (a) of the following paragraph: “(aa) section 17 (6A) of the Finance Act, 1970 ,”.

Interest on unpaid taxes.

28.—(1) This section applies to interest chargeable under— (a) section 14 of the Finance Act, 1962 , (b) section 129 of the Income Tax Act, 1967 , (c) section 550 of the said Income Tax Act, 1967 , (d) section 17 (6A) of the Finance Act, 1970 , (e) sections 20 (2) and 50 (2) of the Finance Act, 1971 , and (f) section 21 of the Value-Added Tax Act, 1972 .

Adjustment of capital allowances by reference to value-added tax.

29.—(1) In computing any deduction, allowance or relief, for any of the purposes of— (a) Parts XIII to XVIII, inclusive, of the Income Tax Act, 1967 , (b) section 22 of the Finance Act, 1971 , (c) the Finance (Taxation of Profits of Certain Mines) Act, 1974 , or (d) section 22 of the Finance Act, 1974 , the cost to a person of any machinery or plant, or the amount of any expenditure incurred by him, shall not take account of any amount included in such cost or expenditure for value-added tax in respect of which the person may claim— (i) a deduction under section 12 of the Value-Added Tax Act, 1972 , or (ii) a refund of value-added tax under an order under section 20 (3) of that Act.

(3)

Section 39

of the Value-Added Tax Act, 1972 , is hereby repealed.

Patent royalties: provisions supplemental to section 34 of Finance Act, 1973.

30.—(1) (a) Where a dividend is paid in part out of profits consisting of income disregarded by virtue of section 34

Relief in respect of increase in stock values.

31.—(1) In this section— “accounting period”, in relation to a company, means an accounting period determined in accordance with the provisions of section 54 of the Finance Act, 1920 , which ends on a date in the period from the 6th day of April, 1973, to the 5th day of April, 1975; “company” means any body corporate resident in the State; “trade” means a trade which is carried on in the State and which during an accounting period consists wholly or mainly of any of the following classes of 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 , (c) farming, or (d) 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 trading operations of a class specified in paragraph (a), (b) or (c) for use for the purposes of that trade; “trading profits”, in relation to any trade, means the profits or gains of the trade computed in accordance with the rules applicable to Case I of Schedule D before the allowance of any deduction under section 64 of the Income Tax Act, 1967 ; “trading stock”, in relation to any trade, has the same meaning as in section 62 of the Income Tax Act, 1967 , and in determining the value of a company's trading stock at any time for the purposes of a deduction under this section, to the extent that, at or before that time, any payments on account have been received by the company in respect of any trading stock, the value of that stock shall be reduced accordingly.

Provided that— (i) in no case shall the amount of the deduction as so computed exceed the amount of the company's trading profits for that period, (ii) the company's trading profits to be taken into account in computing a deduction shall be those profits before any deduction is made under this section or the Third Schedule, and (iii) any deduction allowed under the provisions of this section in computing a company'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 1974-75 or later than 1975-76. (b) There shall be made such reductions of assessments or repayments of tax as may in any case be required in order to give effect to this section.

Amendment of section 41 of Finance Act, 1974.

32.—

Section 41

Definition of “capital allowance”.

33.—(1) In the Income Tax Acts, save where the context otherwise requires, “capital allowance” means any allowance (other than an allowance or deduction to be made in computing profits or gains) under— (a) Parts XIII to XVIII of the Income Tax Act, 1967 , (b) section 22 of the Finance Act, 1971 , (c) the Finance (Taxation of Profits of Certain Mines) Act, 1974 , or (d) section 22 of the Finance Act, 1974 , and “capital allowances” shall be construed accordingly.

Allowance in respect of certain buildings or structures.

34.—(1)

Section 255

Amendment of certain enactments.

35.—Each enactment mentioned in column (2) of Part III of the First Schedule is, with effect from the 6th day of April, 1974, amended as specified in column (3) of the said Part.

PART II

Customs and Excise Beer.

36.—(1) In this section— “the Act of 1973” means the Finance Act, 1973 ; “the Order of 1973” means the Imposition of Duties (No. 208) (Beer, Spirits and Tobacco) Order, 1973 .

(6)

Section 24

of the Finance Act, 1933 , shall not apply or have effect in relation to the duty of customs to which this section refers.

Spirits.

37.—(1) In this section— “the Order of 1972” means the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 ; “the Act of 1973” means the Finance Act, 1973 ; “the Order of 1973” means the Imposition of Duties (No. 208) (Beer, Spirits and Tobacco) Order, 1973 .

Tobacco.

38.—(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 , shall, as on and from the 16th day of January, 1975, be varied by the addition of the sum of £1·236 to each of the rates of such duty chargeable immediately before that date.

Wine.

39.—(1) The duty of customs on wine imported into the State imposed by section 39 of the Finance Act, 1969 , as amended by paragraphs 7 and 8 of the Imposition of Duties (No. 213) (Customs Duties and Form of Customs Tariff) Order, 1974 , shall, as on and from the 16th day of January, 1975, be varied by the addition of the sum of £0·562 to each of the rates of such duty chargeable immediately before that date.

Table waters.

40.—(1) In this section “the order of 1972” means the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 .

Bets.

41.—The duty on bets imposed by section 24 of the Finance Act, 1926 , shall (subject and without prejudice to the provisions of section 20 of the Finance Act, 1931 ) be charged, levied and paid on bets entered into on or after the 20th day of January, 1975, at the rate of twenty per cent. of the amount of the bet in lieu of the rate of fifteen per cent. mentioned in section 40 of the Value-Added Tax Act, 1972 .

Gaming licences.

42.—(1) This section applies to gaming licences issued under section 19 of the Gaming and Lotteries Act, 1956 .

Gaming machine licence duty.

43.—(1) In this section— “gaming” and “gaming licence” have the same meanings respectively, as in the Gaming and Lotteries Act, 1956 ; “premises” means an amusement hall or funfair in respect of which a gaming licence is in force; “officer” means an officer of Customs and Excise.

Increase of dog duty and penalty for failure to pay dog duty.

44.—(1)

Section 37

(2)

Section 33

of the Finance Act, 1963 , is hereby amended by the substitution of “£25” for “£10” in subsections (1) and (2).

(3)

Section 26

of the Finance Act, 1941 , is hereby repealed and in lieu thereof it is hereby enacted that any person guilty of an offence under the said section 37 of the Finance Act, 1925 , shall be liable on summary conviction to an excise penalty of £10.

Confirmation of Orders and provision in relation to Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975.

45.—(1) The Orders mentioned in the Table to this subsection are hereby confirmed.

Table S.I. No.174 of 1974 Imposition of Duties (No. 213) (Customs Duties and Form of Customs Tariff) Order, 1974 .

S.I. No. 350 of 1974 Imposition of Duties (No. 214) (Mineral Hydrocarbon Light Oil) Order, 1974.

S.I. No. 356 of 1974 Imposition of Duties (No. 215) (Customs Duties and Form of Customs Tariff) Order, 1974.

S.I. No. 5 of 1975 Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975.

Amendment of Imposition of Duties Act, 1957.

46.—

Section 1

of the Imposition of Duties Act, 1957 , is hereby amended by the insertion after paragraph (e) of the following paragraph: “(ee) where a customs duty on goods of any particular description— (i) is terminated by the order and, in the opinion of the Government, the whole of the duty was of a fiscal nature or there was a fiscal element in the duty, or (ii) is varied by the substitution for the rate at which the duty was chargeable of another such rate and there was, in the opinion of the Government, a fiscal element in the duty before such variation and the substituted rate is equal to the rate for which it was substituted less so much thereof as, in the opinion of the Government, was the fiscal element in the duty, impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions or preferential rates, and as from any specified day, on goods of that particular description imported into the State an excise duty at a rate equal— (I) if, in the opinion of the Government, the whole of the customs duty was of a fiscal nature, to the rate of such duty, and (II) if, in the opinion of the Government, there was a fiscal element in the customs duty, to the part of the rate of such duty that, in the opinion of the Government, was the fiscal element therein, and the references in paragraph (e) of this section to any excise duty and in paragraphs (h) and (i) of this section to any duty shall be construed as including references to any duty imposed under this paragraph and a duty imposed under this paragraph shall be deemed, for the purposes of the said paragraph (h), to be a customs duty and an excise duty;”.

PART III

Death Duties Abolition of death duties.

47.—(1) Estate duty shall not be levied or paid in respect of any property passing or deemed to pass on the death of any person dying on or after the appointed day.

PART IV

Stamp Duties Amendment of First Schedule to Stamp Act, 1891.

48.—(1) (a) The Heading set out in Part I of the Fourth Schedule to this Act, is hereby substituted for the Heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities” in the First Schedule (as amended by the Finance Act, 1970 , and by subsequent enactments) to the Stamp Act, 1891. (b) Subject to the provisions of the Heading in the said First Schedule (inserted by paragraph (a) of this subsection), that Heading shall be deemed to include any conveyance or transfer of any property other than stocks or marketable securities operating as a voluntary disposition inter vivos and any reference in that Heading to the amount or value of any consideration shall be construed in relation to duty chargeable on such conveyance or transfer as a reference to the value of the property.

Revocation of Order.

49.—The Imposition of Duties (No. 217) (Stamp Duty on Certain Instruments) Order, 1975 , is hereby revoked.

PART V

Value-Added Tax Amendment of section 10 of Value-Added Tax Act, 1972.

50.—

Section 10

of the Value-Added Tax Act, 1972 , is hereby amended with effect on and from the 16th day of January, 1975— (a) by the insertion, before subsection (3), of the following subsection: “(2A) (a) The amount on which tax is chargeable by virtue of section 2 (1) (a) on the delivery of goods of a kind specified in the Fourth Schedule delivered in the circumstances specified in paragraph (b) shall be the open market price. (b) The circumstances referred to in paragraph (a) in which a delivery is made are— (i) that the person to whom or to whose order the delivery is made is a body of persons over whom the person making the delivery has control, or the person making the delivery is a body of persons over whom the person to whom or to whose order the delivery is made has control, or both the person making the delivery and the person to whom or to whose order the delivery is made are bodies of persons and some other person has control over both of them, (ii) that the delivery is made in such circumstances that tax at the rate for the time being specified in section 11 (1) (c) is chargeable in relation thereto, and (iii) that the consideration referred to in subsection (1) is less than the open market price.”, (b) by the insertion, in subsection (3) (c) before “paragraph (a)”, of “subsection (2A) or” and (c) by the insertion, in subsection (9) (b) before the definition of “the open market price”, of the following definition: “‘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 conducted 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 of Value-Added Tax Act, 1972.

51.—

Section 11

of the Value-Added Tax Act, 1972 , is hereby amended with effect on and from the 16th day of January, 1975— (a) by the substitution of the following subsection for subsection (2): “(2) Where goods which are of a kind specified in the Fourth Schedule and which— (a) were imported, or sold in the State, before the specified day in such circumstances that whole-sale tax was chargeable or would have been chargeable if that tax had been in force on the date of the importation or sale, or (b) were, on any previous occasion on or after the specified day, imported by or delivered to a person other than a manufacturer of goods of the kind so delivered or imported in such circumstances that tax at the rate for the time being specified in subsection (1) (c) was chargeable in relation to such importation or delivery, are delivered within the State on or after the specified day, tax shall be charged at the rate for the time being specified in subsection (1) (a) on the appropriate amount of any consideration for such delivery.”, and (b) by the substitution of the following subsection for subsection (4): “(4) Where goods for the manufacture of which materials have been supplied by or on behalf of any person are delivered by the manufacturer to that person and the rate of tax chargeable in relation to the delivery of the goods exceeds that which would be chargeable in relation to a delivery within the State of the materials, the person who delivers the goods shall, in respect of the delivery of such goods, be liable, in addition to any other liability imposed on him by this Act, to pay tax on the value of the materials supplied to him at a rate equivalent to the difference between the two aforementioned rates.”.

Amendment of section 13 of Value-Added Tax Act, 1972.

52.—

Section 13

of the Value-Added Tax Act, 1972 , is hereby amended by the insertion, after subsection (2), of the following subsection: “(2A) (a) With effect on and from the 1st day of March, 1975, notwithstanding any other provision of this Act or of regulations— (i) subsection (1) and section 17 (2) shall not apply to deliveries of live cattle, and (ii) dealers in livestock and auctioneers (including persons operating a livestock mart) shall not be treated as persons required under this section to issue invoices in respect of the delivery of live cattle. (b) (i) This subsection shall expire at the end of the appointed day. (ii) In this paragraph ‘the appointed day’ means the 30th day of June, 1976, or such day before that day as the Minister may specify by order under this paragraph. (iii) The reference in paragraph (c) of subsection (3) to an order under that subsection shall be construed as including a reference to an order under this paragraph and paragraph (c) shall have effect accordingly.”.

Amendment of Third Schedule to Value-Added Tax Act, 1972.

53.—The Third Schedule to the Value-Added Tax Act, 1972 , is hereby amended by the substitution in paragraph (iii) of Part II of “specified in section 11 (1) (a)” for “of 5.26 per cent.”and the said paragraph, as so amended, is set out in the Table to this section.

TABLE (iii) the hiring of goods of a kind on the delivery of which, if paragraph (xxviii) of Part I of this Schedule were disregarded, tax would be chargeable at the rate specified in section 11 (1) (a);

PART VI

Miscellaneous Capital Services Redemption Account.

54.—(1) In this section— “the principal section” means section 22 of the Finance Act, 1950 ; “the 1974 amending section” means section 84 of the Finance Act, 1974 ; “the twenty-fifth 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.

Amendment of Provisional Collection of Taxes Act, 1927.

55.—

Section 4

(a) of the Provisional Collection of Taxes Act, 1927 , is hereby amended by the substitution of “thirty days” for “twenty days” and the said paragraph (a), as so amended, is set out in the Table to this section.

TABLE (a) if a Bill containing provisions to the same effect (with or without modifications) as the resolution is not read a second time by Dáil Éireann within the next thirty days on which Dáil Éireann sits after the resolution is passed by Dáil Éireann;

Care and management of taxes and duties.

56.—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.

57.—(1) This Act may be cited as the Finance Act, 1975.

(2)

Part I

of this Act (so far as relating to income tax including sur-tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation profits tax) shall be construed together with Part V of the Finance Act, 1920 , and the enactments amending or extending that Part.

(3)

Part II

of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and the said Part II, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.

(4)

Part III

of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(5)

Part I

of this Act shall, save as is otherwise expressly provided therein, come into force and shall take effect as on and from the 6th day of April, 1975.

FIRST SCHEDULE Amendment of Enactments

Section 11.

PART I

Amendments consequential on changes in personal reliefs 1. The Income Tax Act, 1967 , is hereby amended in accordance with the following provisions of this paragraph: (i) In section 138— (a) in subsection (1), for “£800”, in each place where it occurs, there shall be substituted “£920”; for “£500” there shall be substituted “£575”, and for “£900” there shall be substituted “£1,035”, (b) in subsection (2), for “£500”, in each place where it occurs, there shall be substituted “£575”, and for “£550” there shall be substituted “£635”, and (c) in subsection (3), for “£200”there shall be substituted “£230”. (ii) In sections 139 and 140, for “£140”, in each place where it occurs, there shall be substituted “£165”. (iii) In section 141, in subsection (1A), for “£200”there shall be substituted “£230” and for “£270”, in each place where it occurs, there shall be substituted “£310”.

PART II

Amendments consequential on definition of capital allowance

Section 35.

1.

Sections 69

2.

Section 236

3.

Section 314

of the Income Tax Act, 1967 , is hereby amended by the deletion of subsection (2).

4.

Section 22

of the Finance Act, 1971 , is hereby amended by the deletion of subsection (5).

PART III

Miscellaneous section 35.

Number and Year Short Title Amendment

(1)

(2)

In section 3 (1), the words “or the rates of sur-tax” shall be deleted.

No. 6 of 1967 Income Tax Act, 1967 .

In paragraph (iii) of the proviso to section 288

No. 17 of 1974 Finance (Taxation of Profits of Certain Mines) Act, 1974 .

In section 1, in the definition of “tax” the word “, sur-tax” shall be deleted.

In paragraph (iii) of the proviso to section 11 (2), “(other than tax at the higher rates)” shall be substituted for “(other than sur-tax)” in both places where it occurs.

In section 7 (4), “subsection (3)” shall be substituted for “subsection (2)”.

SECOND SCHEDULE section 22.

PART I

Provisions supplementary to sections 19 to 22 1. Subject to the following paragraphs, section 19, paragraphs (b) and (c) of section 20 and sections 21 and 22 shall have effect— (a) as respects a lease granted after the 15th day of January, 1975, and (b) so far as they relate to section 83

This paragraph shall have effect notwithstanding the provisions of any enactment governing the order in which reliefs are given.

PART II

Amendment of Enactments Number and Year Short Title Amendment

(1)

(2)

In column (2) of Schedule 15 there shall be added: “Finance Act, 1975, sections 19 to 22”.

PART III

Enactments Repealed Number and Year Short Title Extent of Repeal

(1)

(2)

In paragraph (III) of the proviso to section 81

In section 91 (1) (b) the words “but for section 83 (6) or”.

In section 92 (2) the words “, where no claim is or can be made under section 83 (6),”.

THIRD SCHEDULE Increase in Stock Values: Supplementary Provisions section 31.

Provided that if paragraph 1 (1) applies in relation to the transferor company, the transferee company shall not be treated as falling within this subparagraph unless paragraph 1 (1) also applies in relation to the transferee company and both the transferee company and the transferor company have the same reference period.

4.(1) A company shall not be entitled to a deduction under section 31 for an accounting period if that accounting period ends by virtue of the company— (a) ceasing to carry on a trade; or (b) ceasing to be resident in the State; or (c) ceasing to be within the charge to income tax under Case I of Schedule D.

FOURTH SCHEDULE Stamp Duties on Instruments section 48.

Part I

Conveyance or Transfer on sale of any property other than stocks or marketable securities.

Part II

(e) The amount or value of such consideration exceeds seven thousand five hundred pounds but does not exceed ten thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds ten thousand pounds:— For every £50, or fractional part of £50, of the amount or value £1·00 (f) The amount or value of such consideration exceeds ten thousand pounds but does not exceed twenty thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds twenty thousand pounds:— For every £50, or fractional part of £50, of the amount or value £1·50 (g) The amount or value of such consideration exceeds twenty thousand pounds but does not exceed fifty thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds fifty thousand pounds:— For every £50, or fractional part of £50, of the amount or value £2·00 (h) The case is of any other kind whatsoever not hereinbefore described:— For every £50, or fractional part of £50, of the amount or value £3·00 Where the consideration or any part of the consideration is any rent:

In respect of such consideration:

If the rent, whether reserved as a yearly rent or otherwise, is at a rate or average rate:

If the term does not exceed 35 years, or is indefinite.

If the term exceeds 35 years, but does not exceed 100 years.

If the term exceeds 100 years.

Not exceeding £5 per annum 5p 30p 60p Exceeding— £5 and not exceeding £10 10p 60p £1·20 £10 ” ” ” £15 15p 90p £1·80 £15 ” ” ” £20 20p £1·20 £2·40 £20 ” ” ” £25 25p £1·50 £3·00 £25 ” ” ” £30 50p £3·00 £6·00 £30 ” ” ” £35 75p £4·50 £9·00 £35 ” ” ” £40 £1·00 £6·00 £12·00 £100 For every full sum of £50, and also for any fractional part of £50 thereof 50p £3·00 £6·00 Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais