(b) Where for the year 1962-63 or any previous year of assessment an annual allowance, balancing allowance or balancing charge in respect of capital expenditure on the construction of a building or structure might have been made to or on a society under
\n
Part V
\n
of the Finance Act, 1959 , but for the circumstance that the society was exempt from tax under Schedule D, any annual allowance, balancing allowance or balancing charge falling to be made in respect of the expenditure under the said Part V for the year 1963-64 or a subsequent year of assessment shall be computed as if every annual allowance, balancing allowance and balancing charge which might have been made as aforesaid had been made:
\n
Provided that nothing in this paragraph shall affect the provisions of subsection (5) of section 26 of the Finance Act, 1959 . (c) Where for the year 1962-63 or any previous year of assessment an annual allowance in respect of capital expenditure on the purchase of patent rights might have been made to or on a society under
\n
Part V
\n
of the Finance Act, 1959 , but for the circumstance that the society was exempt from tax under Schedule D, the amount of the expenditure remaining unallowed (within the meaning of section 48 of the said Act) shall, in relation to any balancing allowance or balancing charge under the said Part V falling to be made to or on the society in respect of the expenditure for the year 1963-64 or a subsequent year of assessment, be computed as if every annual allowance which might have been made as aforesaid had been made.
\n
(5)Where any profits or income of a society arising in the year 1963-64 have, by virtue of the repeal by this Act of subsection (4) of section 39 of the Income Tax Act, 1918, ceased to be exempt from income tax chargeable by deduction and the tax has not been deducted therefrom or, having been deducted therefrom, the tax has been repaid before the passing of this Act, an assessment may be made on the society under Case VI of Schedule D as if the profits or income were annual profits or gains chargeable under that Case.
\n
Allowance of deductions in respect of loan interest, etc.
\n
69.—(1) With effect as on and from the 1st day of January, 1963, in computing the profits of a society for the purposes of corporation profits tax, deductions shall, notwithstanding anything in paragraph (b) of the proviso to subsection (2) of section 53 of the Finance Act, 1920 , be allowed in respect of share interest and loan interest.
\n
(2)For the purpose of giving effect to subsection (1) of this section, to subsection (5) of section 70 of this Act and to the repeal by this Act of part of paragraph (h) of the proviso to subsection (2) of section 53 of the Finance Act, 1920 , and section 53 of the Finance Act, 1921 , where part of an accounting period is before and part after the beginning of the 1st day of January, 1963, the following provisions shall apply: (a) the profits of the accounting period shall first be computed as if this Act had not been passed and the profits attributable to the part of the accounting period before the 1st day of January, 1963, shall be taken to be the sum which bears to the profits of the accounting period computed as aforesaid the same proportion as the length of that part bears to the length of the accounting period; (b) the profits of the accounting period shall then be computed as if subsection (1) of this section and subsection (5) of the said section 70 and the said repeal had effect as respects the whole of any accounting period ending on or after the 1st day of January, 1963, and the profits attributable to the part of the accounting period after the 31st day of December, 1962, shall be taken to be the sum which bears to the profits of the accounting period computed as aforesaid the same proportion as the length of that part bears to the length of the accounting period, and (c) the profits of the accounting period for the purposes of corporation profits tax shall be ascertained by adding together the sums which under the foregoing paragraphs are to be taken to be the profits attributable respectively to the parts of the accounting period before the 1st day of January, 1963, and after the 31st day of December, 1962.
\n
Disregard of profits or losses attributable to certain transactions.
\n
70.—(1) In this section— “agricultural society” means a society— (a) in relation to which both the following conditions are satisfied: (i) that the number of the society's members is not less than fifty, (ii) that all or a majority of the society's members are persons who are mainly engaged in, and derive the principal part of their income from, husbandry, or (b) to which a certificate under paragraph (a) of subsection (2) of this section relates; “fishery society” means a society— (a) in relation to which both the following conditions are satisfied: (i) that the number of the society's members is not less than twenty, (ii) that all or a majority of the society's members are persons who are mainly engaged in, and derive the principal part of their income from, fishing, or (b) to which a certificate under paragraph (b) of subsection (2) of this section relates; “exempted transactions” means— (a) in relation to an agricultural society, transactions falling within any of the following classes of transactions: (i) the selling by wholesale of milk, cream, butter, cheese, eggs, poultry, meat or specified commodities, (ii) the selling by retail of seeds, fertilisers or other commodities or articles, being specified commodities or articles, entering into or associated with agricultural production, (iii) the auctioning of livestock, the artificial insemination of animals or the provision of specified services, and (b) in relation to a fishery society, transactions falling within any of the following classes of transactions: (i) the selling by wholesale of fresh or processed fish, (ii) the auctioning or transportation of fish, (iii) the selling of commodities or articles used in catching fish or of specified commodities or articles; “selling by wholesale” means selling goods of any class to a person who carries on a trade of selling goods of that class or uses goods of that class for the purposes of a trade carried on by him.
\n
(2)(a) The Minister for Finance may, on the recommendation of the Minister for Agriculture, give a certificate entitling a society to be treated, for the purposes of this section, as an agricultural society notwithstanding— (i) that the number of the society's members is less than fifty, or (ii) that persons such as are described in subparagraph (ii) of paragraph (a) of the definition of “agricultural society” contained in the foregoing subsection do not constitute a majority of the society's members. (b) The Minister for Finance may, on the recommendation of the Minister for Lands, give a certificate entitling a society to be treated, for the purposes of this section, as a fishery society notwithstanding— (i) that the number of the society's members is less than twenty, or (ii) that persons such as are described in subparagraph (ii) of paragraph (a) of the definition of “fishery society” contained in the foregoing subsection do not constitute a majority of the society's members. (c) In paragraph (a) of the definition of “exempted transactions” contained in the foregoing subsection “specified” means specified in a certificate given by the Minister for Finance on the recommendation of the Minister for Agriculture and in paragraph (b) of that definition “specified” means specified in a certificate given by the Minister for Finance on the recommendation of the Minister for Lands. (d) A certificate under paragraph (a), (b) or (c) of this subsection— (i) shall have effect as from such date, whether before or after the date on which it is given, as may be stated therein, (ii) shall be published in the Iris Oifigiúil as soon as may be after it is given, and (iii) may be revoked by the Minister for Finance at any time. (e) Where a certificate is revoked under the foregoing paragraph, notice of the revocation shall be published as soon as may be in the Iris Oifigiúil.
\n
(3)Where, in the case of a trade carried on by a society, the transactions in any year or period for which the accounts of the society are made up, being a year or period throughout which the society was an agricultural society or a fishery society, include exempted transactions, so much of the profits or gains or the loss (as the case may be) of that year or period (computed in accordance with the provisions, other than this section, applicable to Case I of Schedule D) as is attributable to the exempted transactions shall be disregarded for all the purposes of the Income Tax Acts.
\n
(4)In relation to any trade, the amount of the profits or gains or loss attributable to the exempted transactions of any year or period shall be taken to be the amount which bears to the full amount of the profits or gains or, as the case may be, the full amount of the loss for the year or period the same proportion as the aggregate of the amounts receivable by the society, by virtue of those transactions, from the sale of goods or the provision of services bears to the aggregate of all amounts receivable by the society, by virtue of transactions in the year or period from the sale of goods or the provision of services.
\n
(5)(a) Where, in the case of a trade carried on by a society, a proportion of the profits or gains or loss of any year or period is, under the foregoing provisions of this section, to be disregarded for all the purposes of the Income Tax Acts, a like proportion of the relevant profits or, as the case may be, the relevant loss of the year or period shall be disregarded for all the purposes of the enactments relating to corporation profits tax. (b) For the purposes of paragraph (a) of this subsection the amount of “the relevant profits” or of “the relevant loss” for any year or period shall be taken to be, where the society's business consists wholly in the carrying on of the trade concerned, the profits or, as the case may be, the loss of the society for the year or period computed in accordance with the enactments, other than this section, relating to corporation profits tax and, in any other case, what would have been the amount of the profits or, as the case may be, the loss of the society for the year or period computed as aforesaid if its business had consisted wholly in the carrying on of the trade concerned.
\n
(6)Where for any year of assessment any capital allowances or any balancing charges under
\n
Part V
\n
of the Finance Act, 1959 , fall to be made in charging to income tax the profits or gains of a trade carried on by a society and a proportion of the profits or gains or, as the case may be, the loss of the basis period is disregarded under this section, the amount of allowances or the amount of charges which, but for this subsection, would have been made shall be diminished in like proportion.
\n
In this subsection— (a) the reference to capital allowances falling to be made for any year of assessment does not include a reference to any amount carried forward from any previous year, (b) “basis period” means, in relation to a year of assessment, the period on the profits or gains of which income tax for that year falls to be finally computed under Case I of Schedule D in respect of the trade in question or, where, by virtue of any Act, the profits or gains of any other period are to be taken to be the profits or gains of the said period, that other period.
\n
(7)All amounts receivable by an agricultural society or a fishery society from the sale of goods, being amounts which are so receivable by virtue of exempted transactions, shall be disregarded for all the purposes of
\n
Part III
\n
of the Finance (Miscellaneous Provisions) Act, 1956 , and where, in a case in which relief from income tax is given to the society under that Part, any share interest is payable with deduction of tax, subsection (2) of section 15 of that Act shall not apply.
\n
(8)Where a society claims relief from income tax or corporation profits tax by virtue of this section, the Revenue Commissioners may by notice in writing require the society to make available, within such time as may be specified in the notice, for inspection by an inspector of taxes or other officer nominated by them, all books, records and documents containing information as to its trading transactions for the year or period concerned, and if the society fails to comply with such notice, no relief under this section shall be given.
\n
Payment of interest without deduction of tax.
\n
71.—(1) Notwithstanding anything in the Income Tax Acts, any share interest or loan interest paid by a society shall be paid without deduction of tax:
\n
Provided that this subsection— (a) shall not apply to any share interest or loan interest payable to a person whose usual place of abode is not within the State, and (b) shall not render improper any such deduction made before the 1st day of August, 1963, which would have been a proper deduction if this section had not been enacted.
\n
(2)There shall be added to Rule 1 of Case III of Schedule D the following clause: “(1) share interest or loan interest paid by a society registered under the Industrial and Provident Societies Acts, 1893 to 1936, being interest which by virtue of section 71 of the Finance Act, 1963, is payable without deduction of tax.”
\n
(3)(a) Where, in a case in which section 70 of this Act applies, a society claims repayment of tax under section 36 of the Income Tax Act, 1918, in respect of interest paid by it in any year of assessment, the amount repayable shall be determined on the basis that so much of the interest as exceeds the appropriate proportion thereof was not paid out of profits or gains brought into charge to tax. (b) Where, in any year of assessment, a society, in a case in which section 70 of this Act applies, pays any share interest or loan interest, from which tax is deductible, or makes any other annual payment, so much of the aggregate of the gross amounts of all such payments as exceeds the appropriate proportion thereof shall be treated as not having been paid out of profits or gains brought into charge and Rule 21 of the General Rules shall apply accordingly.
\n
In this paragraph “annual payment” means any payment from which, apart from any insufficiency of profit or gains of the person making it, tax is deductible under Rule 19 of the General Rules. (c) Where in any year of assessment a society pays share interest or loan interest (other than loan interest in respect of which a claim such as is mentioned in paragraph (a) of this subsection is made) without deduction of tax in accordance with subsection (1) of this section, it may claim, in a case in which section 70 of this Act applies, that the appropriate proportion of the total amount so paid, or, in any other case, that the total amount so paid, be deducted from its total income for that year and, where such a claim is made, any appropriate relief from tax shall be given by repayment or otherwise.
\n
Subsections (5) and (6) of section 34 of the Income Tax Act, 1918, shall apply to a claim under this paragraph as they apply to a claim under that section, except that it shall not be necessary to use a prescribed form. (d) Where for any year of assessment the amount of share interest and loan interest falling to be deducted from a society's total income under the immediately preceding paragraph exceeds the amount of the said total income, section 10 of this Act shall have effect as if the society had been assessed to tax under Rule 21 of the General Rules in respect of the payment of the excess and had paid tax under that assessment on the amount of such payment. (e) In this subsection “the appropriate proportion” of any amount of interest or annual payment paid by a society in a year of assessment means the portion of that amount which bears to the whole the same proportion as the amount of the society's total income for the year bears to what would, but for section 70 of this Act, have been the amount of the society's total income for that year. (f) For the purposes of this subsection the total income of a society shall be taken to be its total income from all sources for the purposes of income tax computed in the manner in which it would be computed if the society were an individual but without regard to any such interest or annual payment as is mentioned in paragraph (a), (b) or (c) of this subsection. (g) Any reference in the foregoing provisions of this subsection to loan interest or other interest does not include a reference to interest which is allowable as a deduction in the computation of the profits or gains of a trade carried on by the society. (h) On or before the 1st day of May in each year (commencing with the year 1964), every society shall deliver to the inspector of taxes a return in such form as the Revenue Commissioners may prescribe, showing— (i) the name and place of residence of every person to whom share interest or loan interest amounting to the sum of five pounds or more has been paid by the society in the year of assessment which ended next before the said 1st day of May, and (ii) the amount of such share interest or loan interest paid in that year to each of those persons, and if such a return is not duly made as respects any year of assessment, the society shall not be entitled to any deduction under paragraph (c) of this subsection in respect of any payments of share interest or loan interest which it was required to include in the return, and the amount of any deduction in respect of any such payments by reference to which relief has been given under the said paragraph (c) may, if not otherwise made good, be assessed under Case VI of Schedule D and recovered from the society accordingly.
\n
(4)This section shall be deemed to have come into operation on the 6th day of April, 1963.
\n
PART VIII.
\n
Penalties and Assessments: Income Tax, Sur-tax and Corporation Profits Tax.
\n
Application of Part VIII.
\n
72.—The following provisions of this Part of this Act shall have effect in relation to any penalties incurred (whether by commission or omission) after the passing of this Act with respect to any year of assessment, or, as the case may be, accounting period, whether ending before or ending after such passing.
\n
Penalties for failure to make certain returns, etc.
\n
73.—(1) Where any person— (a) has been required, by notice or precept given under or for the purposes of any of the provisions specified in the first or second column of the Third Schedule to this Act, to deliver any return, statement, declaration, list or other document, to furnish any particulars, to produce any document, or to make anything available for inspection, and he fails to comply with the notice or precept, or (b) fails to do any act, furnish any particulars or deliver any account in accordance with any of the provisions specified in the third column of that Schedule, he shall, subject to subsection (2) of this section and section 76 of this Act, be liable to a penalty of one hundred pounds and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of ten pounds for each day on which the failure so continues.
\n
(2)Where the said notice was given under or for the purposes of any of the provisions specified in the first column of the said Schedule and the failure continues after the end of the year of assessment following that during which the notice was given, the first of the penalties mentioned in subsection (1) of this section shall be two hundred and fifty pounds.
\n
(3)The preceding provisions of this section shall have effect subject to the proviso to subsection (4) of section 100 and the proviso to subsection (1) of section 105 of the Income Tax Act, 1918.
\n
Penalty for fraudulently or negligently making incorrect returns, etc.
\n
74.—(1) Where a person fraudulently or negligently— (a) delivers any incorrect return or statement of a kind mentioned in any of the provisions specified in the first column of the Third Schedule to this Act, (b) makes any incorrect return, statement or declaration in connection with any claim for any allowance, deduction or relief, or (c) submits to the Revenue Commissioners, the Special Commissioners or an inspector of taxes any incorrect accounts in connection with the ascertainment of his liability to income tax (including sur-tax), he shall, subject to section 76 of this Act, be liable to a penalty of— (i) one hundred pounds, and (ii) the amount, or, in the case of fraud, twice the amount, of the difference specified in subsection (1) of section 75 of this Act.
\n
(2)Where a person fraudulently or negligently furnishes, gives, produces or makes any incorrect return, information, certificate, document, record, statement, particulars, account or declaration of a kind mentioned in any of the provisions specified in the second or third column of the Third Schedule to this Act, he shall, subject to section 76 of this Act, be liable to a penalty of one hundred pounds, or, in the case of fraud, of two hundred and fifty pounds.
\n
(3)Where any such return, statement, declaration or accounts as is or are mentioned in subsection (1) of this section was or were made or submitted by a person neither fraudulently nor negligently and it comes to his notice (or, if he has died, to the notice of his personal representatives) that it or they was or were incorrect, then, unless the error is remedied without unreasonable delay, the return, statement, declaration or accounts shall be treated for the purposes of this section as having been negligently made or submitted by him.
\n
(4)Subject to subsection (2) of section 77 of this Act, proceedings for the recovery of any penalty under subsection (1) or (2) of this section shall not be out of time by reason that they are commenced after the time allowed by subsection (1) of section 10 of the Finance Act, 1925 .
\n
Provisions supplementary to section 74.
\n
75.—(1) The difference referred to in paragraph (ii) of subsection (1) of section 74 of this Act is the difference between— (a) the amount of tax payable for the relevant years of assessment by the said person (including any amount deducted at source and not repayable), and (b) the amount which would have been the amount so payable if the return, statement, declaration or accounts as made or submitted by him had been correct.
\n
(2)The relevant years of assessment for the purposes of subsection (1) of this section are, in relation to anything delivered, made or submitted in any year of assessment, that year, the next following year, and any preceding year of assessment; and the references in that subsection to the amount of tax payable include sur-tax, except that, in relation to anything done in connection with a partnership, they do not include any tax not chargeable in the partnership name.
\n
(3)For the purposes of section 74 of this Act, any accounts submitted on behalf of a person shall be deemed to have been submitted by that person unless he proves that they were submitted without his consent or knowledge.
\n
Increased penalties in the case of body of persons.
\n
76.—(1) Where the person mentioned in section 73 of this Act is a body of persons as defined by section 237 of the Income Tax Act, 1918— (a) the body of persons shall be liable to— (i) in case the notice was given under or for the purposes of any of the provisions specified in the first column of the Third Schedule to this Act and the failure continues after the end of the year of assessment following that during which the notice was given—a penalty of one thousand pounds, and (ii) in any other case—a penalty of five hundred pounds, and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, a further penalty of fifty pounds for each day on which the failure so continues, and (b) the secretary shall be liable to— (i) in case the notice was given under or for the purposes of any of the provisions specified in the first column of the Third Schedule to this Act and the failure continues after the end of the year of assessment following that during which the notice was given—a separate penalty of two hundred pounds, and (ii) in any other case—a separate penalty of one hundred pounds.
\n
(2)Where the person mentioned in section 74 of this Act is a body of persons as defined by section 237 of the Income Tax Act, 1918— (a) in the case of such fraud or negligence as is mentioned in subsection (1) of that section— (i) the body of persons shall be liable to a penalty of— (I) five hundred pounds, and (II) the amount, or, in the case of fraud, twice the amount, of the difference specified in subsection (1) of section 75 of this Act, and (ii) the secretary shall be liable to a separate penalty of one hundred pounds, or, in the case of fraud, two hundred pounds, (b) in the case of any such fraud or negligence as is mentioned in subsection (2) of that section— (i) the body of persons shall be liable to a penalty of five hundred pounds, or, in the case of fraud, one thousand pounds, and (ii) the secretary shall be liable to a separate penalty of one hundred pounds, or, in the case of fraud, two hundred pounds.
\n
(3)The preceding provisions of this section shall have effect subject to the proviso to subsection (4) of section 100 and the proviso to subsection (1) of section 105 of the Income Tax Act, 1918, but otherwise shall have effect notwithstanding anything contained in that Act.
\n
Proceedings against executor or administrator.
\n
77.—(1) Where the person who has incurred any penalty has died after the passing of this Act, any proceedings under this Act which have been or could have been commenced against him may be continued or commenced against his executor or administrator, as the case may be, and any penalty awarded in proceedings so continued or commenced shall be a debt due from and payable out of his estate.
\n
(2)Subsection (1) of section 10 of the Finance Act, 1925 , shall, in relation to proceedings commenced by virtue of subsection (1) of this section, have effect as if “not later than three years after the expiration of the year of assessment in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year and at any time not later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, the proceedings may be begun at any time before the expiration of two years next after the end of the year of assessment in which the corrective affidavit was lodged” were substituted for “within six years next after the date on which such fine or penalty was incurred”.
\n
Penalty for assisting in making incorrect return, etc.
\n
78.—Any person who assists in or induces the making or delivery for any purposes of income tax (including sur-tax) of any return, account, statement or declaration which he knows to be incorrect shall be liable to a penalty of five hundred pounds.
\n
Evidence of income for purposes of Part VIII.
\n
79.—For the purposes of this Part of this Act, any assessment which can no longer be varied by the Special Commissioners on appeal or by the order of any court shall be sufficient evidence that the income in respect of which tax is charged in the assessment arose or was received as stated therein.
\n
Recovery of penalties.
\n
80.—(1) Without prejudice to any other mode of recovery of a penalty under this Part of this Act, section 43 of the Finance Act, 1958 , or section 23 or 59 of the Finance Act, 1959 , an officer of the Revenue Commissioners, authorised by them for the purposes of this subsection, may sue in his own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum and the provisions of section 94 of the Courts of Justice Act, 1924 , shall apply accordingly.
\n
(2)If an officer who has commenced proceedings pursuant to this section, or who has continued the proceedings by virtue of this subsection, dies or otherwise ceases for any reason to be an officer authorised for the purposes of subsection (1) of this section— (a) the right of such officer to continue the proceedings shall cease and the right to continue them shall vest in such other officer so authorised as may be nominated by the Revenue Commissioners, (b) where such other officer is nominated under paragraph (a) of this subsection, he shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first-mentioned officer, and (c) where an officer is so substituted, he shall give notice in writing of the substitution to the defendant.
\n
(3)In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that a person is an officer of the Revenue Commissioners and that he has been authorised by them for the purposes of subsection (1) of this section, shall be evidence until the contrary is proved of those facts.
\n
(4)In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that the plaintiff has ceased to be an officer of the Revenue Commissioners authorised by them for the purposes of subsection (1) of this section, that another person is an officer of the Revenue Commissioners, that such other person has been authorised by them for the purposes of subsection (1) of this section and that he has been nominated by them, in relation to the proceedings, for the purposes of subsection (2) of this section, shall be evidence until the contrary is proved of those facts.
\n
(5)In proceedings pursuant to this section, a certificate certifying the facts referred to in subsection (3) or (4) of this section and purporting to be signed by a Revenue Commissioner may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been so signed.
\n
(6)Subject to this section, the rules of the High Court for the time being applicable to civil proceedings shall apply to proceedings pursuant to this section.
\n
Application of Part VIII to corporation profits tax.
\n
81.—The provisions of the Fourth Schedule to this Act shall have effect for the purpose of making, with respect to corporation profits tax, provision corresponding to the preceding provisions of this Part of this Act.
\n
Interpretation (Part VIII).
\n
82.—(1) In this Part of this Act— “assessment” includes additional assessment; “secretary” includes such persons as are mentioned in subsection (1) of section 106 of the Income Tax Act, 1918, and subsection (1) of section 55 of the Finance Act, 1920 , and, in relation to the duty under subsection (2) of the said section 55 of giving notice of winding up, shall be construed as referring to the liquidator; and references to this Part of this Act include references to the Fourth Schedule to this Act.
\n
(2)For the purposes of this Part of this Act, a person shall be deemed not to have failed to do anything required to be done within a limited time if he did it within such further time, if any, as the Commissioners or officer concerned may have allowed; and where a person had a reasonable excuse for not doing anything required to be done, he shall be deemed not to have failed to do it if he did it without unreasonable delay after the excuse had ceased.
\n
PART IX.
\n
Taxation of Rents and certain other Payments: Income Tax and Sur-Tax.
\n
Interpretation (Part IX).
\n
83.—(1) In this Part of this Act, save where the context otherwise requires— “easement” includes any right, privilege or benefit in, over or derived from premises; “lease” includes an agreement for a lease and any tenancy, but does not include a mortgage, and “lessee” and “lessor” shall be construed accordingly, and “lessee” and “lessor” include, respectively, the successors in title of a lessee or a lessor; “long lease” means a lease granted for a term exceeding fifty years; “premises” means any lands, tenements or hereditaments in the State; “premium” includes any like sum, whether payable to the immediate or a superior lessor; “rent” includes anything in the nature of rent and any payment made by the lessee to defray the cost of work of maintenance of or repairs to the premises, not being work required by the lease to be carried out by the lessee; “short lease” means a lease granted for a term not exceeding fifty years; “unit of valuation” means any lands, tenements or hereditaments valued under the Valuation Acts as a unit.
\n
(2)In ascertaining, for the purposes of the definitions of “long lease” and “short lease” contained in the foregoing subsection, the duration of a lease, the following provisions shall have effect : (a) where the terms of the lease include provision for the determination thereof by notice given either by the lessor or by the lessee, the lease shall not be treated as granted for a term longer than one ending at the earliest date on which it could be determined by notice; (b) where any of the terms of the lease (whether relating to forfeiture or to any other matter) or any other circumstance render it unlikely that the lease will continue beyond a date falling before the expiration of the term of the lease, the lease shall not be treated as having been granted for a term longer than one ending on that date.
\n
(3)Where the estate or interest of any lessor of any premises is the subject of a mortgage and either the mortgagee is in possession or the rents and profits are being received by a receiver appointed by or on the application of the mortgagee, that estate or interest shall be deemed, for the purposes of this Part of this Act, to be vested in the mortgagee, and references to a lessor shall be construed accordingly; but the amount of the liability to tax of any such mortgagee shall be computed as if the mortgagor was still in possession or, as the case may be, no receiver had been appointed, and as if it were the amount of the liability of the mortgagor that was being computed.
\n
Taxation of rents under short leases.
\n
84.—(1) The profits or gains arising from any rent in respect of any premises under a short lease shall, to the extent provided for by this Part of this Act, be deemed, for all the purposes of the Income Tax Acts, to be annual profits or gains within Schedule D and the lessor shall be chargeable in respect thereof under Case VI of that Schedule.
\n
(2)Notwithstanding anything in Rule 2 of the Rules applicable to the said Case VI, income tax in respect of profits or gains chargeable by virtue of this section shall in all cases be computed on the full amount of the profits or gains of the year of assessment.
\n
(3)Subject to the subsequent provisions of this Part of this Act, the amount of the profits or gains to be charged under this section shall be arrived at by making from any rent to which the lessor becomes entitled in the year of assessment the deductions authorised by the next following subsection.
\n
(4)The deductions authorised by this subsection are deductions by reference to any or all of the following matters: (a) the amount, if any, on which the lessor is liable to pay, by deduction or otherwise, income tax under Schedule A for the year of assessment in respect of the premises; (b) the excess, if any, of the amount of any rent payable by the lessor in respect of the premises, or in respect of a portion thereof, under a short lease over the amount referred to in the immediately preceding paragraph or, as the case may be, the portion of the latter amount which is referable to the portion of the premises in respect of which the rent is payable by the lessor; (c) any sums borne by the lessor, in accordance with the conditions of the lease, in respect of county rate, municipal rate or other rate, whether such sums are by law charged upon him or upon the lessee; (d) the cost to the lessor of any services rendered or goods provided by him, otherwise than by way of maintenance or repairs, being services or goods which he is legally bound under the lease to render or provide but in respect of which he receives no separate consideration; (e) the cost of maintenance, repairs, insurance and management of the premises in so far as such cost is, by reason of obligations imposed by the lease, borne by the lessor, and the amount of the deduction to be made by reference to each of the foregoing matters shall be the amount which would fall to be so made in computing profits or gains under the provisions applicable to Case I of Schedule D if it were enacted that the receipt of rent under a short lease should be deemed to be a trade carried on during the currency of the lease by the lessor for the time being and that the premises comprised in the lease should be deemed to be occupied for the purposes of that trade.
\n
For the purposes of this subsection the currency of a lease shall be deemed to include a period, immediately following its termination, during which the lessor, immediately before the termination, was not in occupation of the premises or any part thereof, but was entitled to possession thereof, if at the end of that period the premises have become subject to another short lease granted by him.
\n
(5)Where a lessor is entitled to rent in respect of premises (hereafter in this subsection referred to as the said premises) under a short lease and— (a) the said premises do not comprise the whole of a unit of valuation or the whole of two or more such units, or (b) a rent is payable by the lessor under a short lease in respect of premises which comprise the whole or a part of the said premises and other premises, the inspector of taxes shall make, according to the best of his knowledge and judgment, any appropriate apportionment of rateable valuation or of rent payable by the lessor in determining the amount of any deduction under paragraph (a), (b) or (c) of the immediately preceding subsection.
\n
(6)An apportionment made under subsection (5) of this section may be amended by the Special Commissioners, or by the Circuit Judge, on the hearing, or the re-hearing, of an appeal against an assessment made on the basis of such apportionment; but, on the hearing, or the re-hearing, of any such appeal, a certificate of the Commissioner of Valuation, tendered by either party to the appeal and certifying, as regards premises valued under the Valuation Acts as a unit, the amount of the rateable valuation of the premises attributable to any part of the premises, shall be conclusive as to the amount so attributable.
\n
Additional deductions in certain cases.
\n
85.—(1) In this section— “excepted profits or gains” means profits or gains arising from rent under a short lease in respect of premises which comprise the whole of what was, on the 6th day of April, 1963, a unit of valuation where, for the year of assessment, all the following conditions are satisfied, that is to say: (a) the premises are premises to which subsection (2) of this section applies; (b) the lease imposes no obligation on the lessee to maintain or repair the fabric or exterior of any building or to contribute to the cost of such maintenance or repairs, and (c) the rent to which the lessor is entitled or, in a case in which a deduction is allowable under paragraph (c) of subsection (4) of section 84 of this Act in arriving at the amount of the profits or gains for the purpose of assessment under Case VI of Schedule D, the said rent reduced by the deduction allowable as aforesaid, does not exceed fifty-two pounds per annum; “profit rent” means, in relation to any premises in respect of which a lessor is, in a year of assessment, entitled to rent under a short lease, the amount (hereafter in this definition referred to as the assessable amount) on which, but for the provisions of the following subsections of this section, the lessor would have been chargeable for the year of assessment under Case VI of Schedule D, in respect of profits or gains arising from the said rent, increased by any deduction allowed under paragraph (a) of subsection (4) of section 84 of this Act in arriving at the assessable amount and reduced by the amount, if any, by which any deduction allowed under paragraph (b) of the said subsection (4) in arriving at the assessable amount falls short of the deduction which would have been so allowable if— (i) no deduction had been allowable under the said paragraph (a), and (ii) the said paragraph (b) and subsection (5) of the said section 84 applied to any payment to which section 94 of this Act applies as they apply to any rent payable under a short lease.
\n
(2)(a) This subsection applies to any premises which is shown to the satisfaction of the Revenue Commissioners (or, on appeal, to the satisfaction of the Special Commissioners) to be in the year of assessment a controlled dwelling within the meaning of the Rent Restrictions Act, 1960 . (b) Where for any year of assessment a person is chargeable under Case VI of Schedule D in respect of profits or gains arising from any rent in respect of any premises to which this subsection applies under a short lease, the amount on which he would, apart from this subsection, be so chargeable shall be reduced by an amount equal to two-fifths of the profit rent:
\n
Provided that, for any year of assessment, the aggregate of all amounts by which profits or gains, other than excepted profits or gains, arising to any person are reduced by virtue of this paragraph shall not exceed two hundred pounds.
\n
(3)(a) This subsection applies to any premises which, in the year of assessment— (i) is not a premises to which the immediately preceding subsection applies, and (ii) is not occupied for the purposes of any trade, profession or vocation.
\n
For the purposes of this paragraph premises shall not be deemed to be occupied for the purposes of a trade, profession or vocation where the premises are mainly occupied for residential purposes and no part thereof is occupied for the purposes of a trade but a part thereof is occupied for the purposes of a profession or vocation. (b) Where, for any of the years of assessment 1963-64, 1964-65 and 1965-66, a person is chargeable under Case VI of Schedule D in respect of profits or gains arising from any rent in respect of any premises to which this subsection applies under a short lease, the amount on which he would, apart from this subsection, be so chargeable shall be reduced by an amount equal to one-fifth of the profit rent:
\n
Provided that, for any year of assessment, the aggregate of all amounts by which profits or gains arising to any person are reduced by virtue of this paragraph shall not exceed one hundred pounds.
\n
(4)Where in any year of assessment both subsection (2) and subsection (3) of this section have effect in relation to profits or gains arising to any person, the aggregate of all amounts by which such profits or gains, other than excepted profits or gains, are reduced, whether by virtue of the said subsection (2) or by virtue of the said subsection (3), shall not exceed two hundred pounds.
\n
(5)Each of the references, in the provisos to paragraph (b) of subsection (2) and paragraph (b) of subsection (3) and in subsection (4) of this section, to profits or gains arising to any person shall be deemed to include, in the case of an individual, references to profits or gains arising to the wife or husband of the individual.
\n
In this and the following subsection “wife” means a married woman who under subsection (1) of section 12 of the Finance Act, 1958 , is to be treated as living with her husband, and “husband” has a corresponding meaning.
\n
(6)(a) Where in any year of assessment profits or gains arise to both a husband and a wife from rents in respect of premises to which either subsection (2) or subsection (3) of this section applies and the aggregate (hereafter in this subsection referred to as the gross aggregate) of all amounts by which the said profits or gains would have fallen to be reduced under this section, if the provisos to paragraph (b) of subsection (2) and to paragraph (b) of subsection (3) and subsection (4) (hereafter in this subsection referred to as the limiting provisions) had been omitted from this section, exceeds what, in consequence of the operation of any one or more of the limiting provisions is the aggregate (hereafter in this subsection referred to as the net aggregate) of all amounts by which the said profits or gains may be reduced, the aggregate of all amounts by which the profits or gains arising to either spouse are reduced shall not exceed the sum which bears to the net aggregate the same proportion as the aggregate of all amounts by which, but for the limiting provisions, the profits or gains arising to that spouse would have fallen to be reduced bears to the gross aggregate. (b) The foregoing paragraph shall not apply where, in a year of assessment, profits or gains arise to one only of the spouses from rent in respect of premises to which subsection (3) of this section applies and subsection (4) thereof does not operate. (c) Any reference in this subsection to profits or gains does not include a reference to excepted profits or gains.
\n
Treatment of premiums, etc., as rent.
\n
86.—(1) Where the payment of any premium is required under a lease, or otherwise under the terms subject to which a lease is granted, and the lease is a short lease, the lessor shall be treated for the purposes of section 84 of this Act as becoming entitled, when the lease is granted, to an amount by way of rent (in addition to any actual rent) equal to the amount of the premium reduced by one-fiftieth of that amount for each complete period of twelve months, other than the first, comprised in the term of the lease.
\n
(2)Where the terms subject to which a lease of any premises is granted impose on the lessee an obligation to carry out any work on the premises, the lease shall be deemed for the purposes of this section to have required the payment of a premium to the lessor (in addition to any other premium) of an amount equal to the amount by which the value of the lessor's estate or interest, immediately after the commencement of the lease, falls short of what its then value would have been if the work had been carried out, but otherwise than at the expense of the lessee, and the rent were increased accordingly:
\n
Provided that this subsection shall not apply in so far as the obligation requires the carrying out of work payment for which would, if the lessor and not the lessee were obliged to carry it out, be deductible from the rent under subsection (4) of section 84 of this Act.
\n
(3)Where a payment such as is mentioned in subsection (1) of this section is due to a person other than the lessor, the said subsection (1) shall not apply in relation to that payment, but any amount which would have fallen to be treated as rent if the payment had been due to the lessor shall be treated as an annual profit or gain of that other person and chargeable to tax under Case VI of Schedule D.
\n
(4)(a) If an amount of premium by reference to which a person is chargeable to tax by virtue of subsection (1) or subsection (3) of this section is payable by instalments, the following provisions shall, where this subsection applies, have effect in lieu of the said subsection (1) or, as as the case may be, the said subsection (3): (i) each such instalment payable to the lessor for the time being shall be treated for the purposes of section 84 of this Act as if it were rent payable under the lease, and (ii) each such instalment payable to a person who is not a lessor shall be treated as an annual profit or gain of that person and chargeable to tax under Case VI of Schedule D. (b) This subsection applies where the person chargeable by virtue of subsection (1) or subsection (3) of this section by notice in writing, given to the inspector of taxes before the expiration of the year of assessment following that in which he becomes entitled to the first instalment of premium, elects that it shall apply and where such notice of election is given all such additional assessments, alterations of assessments and repayments of tax shall be made as may be necessary.
\n
(5)For the purposes of this section any sum, other than rent, paid on or in connection with the granting of a lease shall be presumed to have been paid by way of premium except in so far as other sufficient consideration for the payment is shown to have been given.
\n
(6)Where the duration of a lease falls to be ascertained for the purposes of this section after a date on which the lease has for any reason come to an end, the duration shall, notwithstanding anything in subsection (2) of section 83 of this Act, be taken to have extended from its commencement to that date; and where the duration falls to be ascertained for the said purposes at a time when the lease is subsisting, the provisions of the said subsection (2) shall be applied in accordance with the circumstances obtaining at that time.
\n
Exclusion of certain lettings.
\n
87.—Neither section 84 nor section 90 of this Act shall have effect in relation to a case in which the rent reserved under a lease (including, where the lease was granted on or after the 6th day of April, 1963, an appropriate sum in respect of any premium payable under the lease) is insufficient, taking one year with another, to defray the cost to the lessor of fulfilling his obligations under the lease and of meeting any expense of maintenance, repairs, insurance and management of the premises subject to the lease which fall to be borne by him, and for this purpose the lessor shall be deemed to bear annually an expense of management (in addition to any actual expense) equal to the amount on which he is liable to bear tax under Schedule A in respect of the premises.
\n
Taxation of certain payments in respect of easements.
\n
88.—Where, in any year of assessment, any person is entitled to any payment, other than a payment to which section 94 of this Act applies, in respect of any easement in relation to any premises, not being premises of the whole of which he is, throughout the period in respect of which the payment is due, the sole occupier for the purposes of Schedule A, the payment shall be treated for the purposes of section 84 of this Act as if it were rent payable in respect of premises under a short lease, and the provisions of that section shall with the necessary adaptations apply accordingly.
\n
Provisions as to assessment.
\n
89.—(1) Where for any year of assessment profits or gains chargeable to tax under Case VI of Schedule D by virtue of the foregoing provisions of this Part of this Act arise to any person from two or more sources, the several amounts of profits or gains so chargeable may be assessed in one assessment.
\n
(2)Where an assessment, in respect of profits or gains chargeable as aforesaid for any year of assessment, is made in that year, whether pursuant to the immediately preceding subsection or otherwise— (a) it shall be made on the basis that all sources of profits or gains and all facts relevant to the computation of profits or gains are the same as for the last preceding year of assessment, and (b) tax shall be leviable accordingly, but any necessary adjustments shall be made after the end of the year, whether by way of additional assessment, repayment of tax or otherwise, to secure that tax is charged on the profits or gains of the year of assessment.
\n
(3)For the purposes of paragraph (a) of the foregoing subsection, any amounts which but for section 86 of this Act would not be taken into account in the computation of profits or gains shall be disregarded.
\n
Relief in respect of losses.
\n
90.—Where for any year of assessment the aggregate amount of the deductions authorised, in relation to any short lease, by subsection (4) of section 84 of this Act exceeds the amount of rent to which the lessor becomes entitled in the year, the excess shall be deemed to be such a loss as is mentioned in section 2 of the Finance Act, 1945 , and the provisions of that section shall apply accordingly.
\n
Relief for amount not received.
\n
91.—(1) Where on a claim in that behalf a lessor proves that he has not received an amount which he was entitled to receive in relation to a short lease and— (a) if the non-receipt of the said amount was attributable to the default of the person by whom it was payable, that the said amount is irrecoverable, or (b) if he has waived payment of the said amount, that the waiver was made without consideration and was reasonably made in order to avoid hardship, the lessor shall be treated for the purposes of this Part of this Act as if he had not been entitled to receive the said amount and his liability to tax for the year of assessment in which he became entitled to receive the said amount and for any subsequent year shall be adjusted, by repayment or otherwise, as the circumstances of the case may require; but if all or any of the said amount is subsequently received, the lessor's liability to tax for all relevant years of assessment shall be appropriately re-adjusted by additional assessment or otherwise.
\n
(2)Any claim to repayment under this section shall be made to, and determined by, the inspector of taxes; but any person aggrieved by any determination of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after notification to him of the determination, appeal to the Special Commissioners.
\n
(3)The Special Commissioners shall hear and determine an appeal to them under subsection (2) of this section as if it were an appeal against an assessment to income tax, and the provisions of the Income Tax Acts relating to the re-hearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.
\n
Deduction by reference to premium paid in the computation of profits for purposes of Cases I and II of Schedule D.
\n
92.—Where— (a) in any period (hereafter in this section referred to as the said period) a person carrying on a trade, profession or vocation is the lessee of premises wholly or partly occupied by him for the purposes thereof, and (b) any amount has become chargeable to tax under subsection (1), (2) or (3) of section 86 of this Act, or would have become so chargeable but for subsection (4) of that section, in respect of a premium paid, or deemed to have been paid, to the lessor (whether the lessee concerned was the person carrying on the trade, profession or vocation or his predecessor in title), the computation, for the purpose of assessment under Case I or Case II of Schedule D, of the profits or gains of the trade, profession or vocation for the said period shall be made as if the person by whom it is carried on had paid in respect of the premises an amount of rent (in addition to any rent actually paid) equal to the amount chargeable as aforesaid (or where the said person is lessee under the lease for a part only of the said period, a proportionate part of that amount) multiplied by the fraction of which the numerator is the number of days in the said period and the denominator is the number of days in the duration of the lease as determined for the purposes of the relevant subsection of the said section 86.
\n
Deductions by reference to premiums paid in computation of profits for purposes of Part IX.
\n
93.—(1) Where any amount has become chargeable under subsection (1), (2) or (3) of section 86 of this Act, or would have become so chargeable but for subsection (4) of that section, in respect of a premium paid or deemed to have been paid under the terms subject to which a lease is granted, then, subject to the provisions of the following subsections of this section, the lessee, whether or not he is the original lessee, shall be deemed for the purposes of subsection (4) of section 84 of this Act to have paid by way of rent under the lease (in addition to any rent actually paid) in each year of assessment during which he is the lessee a payment which bears to the said amount (hereafter in this section referred to as the amount chargeable on the superior lease) the same proportion as the length of the period within that year during which he was the lessee bears to the length of the term of the lease.
\n
(2)Where— (a) any amount has, or would have, become chargeable as mentioned in the immediately preceding subsection, and (b) the lessee would, apart from this subsection, have been chargeable to tax under the said section 86 on any amount in respect of premium paid, or deemed to have been paid, to him on a sub-lease of all or any part of the premises comprised in the lease, with or without other premises, the amount on which he is so chargeable shall, where no claim is made by him under subsection (4) of the said section 86, be the excess (if any) of the amount on which he would have been chargeable as aforesaid over the appropriate fraction of the amount chargeable on the superior lease, or, if the premises comprised in the lease and sub-lease respectively are not co-extensive, the appropriate fraction of that amount proportionately adjusted.
\n
(3)Where subsection (2) of this section has effect, subsection (1) shall apply for the year of assessment for which the lessee would have been chargeable as aforesaid and subsequent years only if the said appropriate fraction exceeds the amount on which the lessee would have been so chargeable, and shall then apply as if the amount chargeable on the superior lease had been equal to the excess:
\n
Provided that where part only of the premises comprised in the lease is comprised in the sub-lease, the said subsection (1) and this subsection shall be applied separately in relation to that part of the premises and to the remainder of those premises, but as if for any reference to the amount chargeable on the superior lease there were substituted a reference to that amount proportionately adjusted.
\n
(4)For the purposes of this section the appropriate fraction of the amount chargeable on the superior lease is the sum which bears to that amount the same proportion as the term of the sub-lease bears to the term of the lease.
\n
(5)Any proportionate adjustment referred to in this section shall be made by the inspector of taxes according to the best of his knowledge and judgment, and any such adjustment so made may be amended by the Special Commissioners, or by the Circuit Judge, on the hearing, or the re-hearing, of an appeal against an assessment made on the basis of the adjustment.
\n
Taxation of rents under long leases and certain other payments.
\n
94.—(1) This section applies to the following payments: (a) any rent payable in respect of any premises the property in which is not separately assessed and charged under Schedule A, or in respect of any easement, where the premises or easement is used, occupied or enjoyed in connection with any of the concerns the profits of which are chargeable to tax under Case I of Schedule D by virtue of section 8 of the Finance Act, 1929 , (b) any rent payable in respect of any premises, other than premises used, occupied or enjoyed as aforesaid, under a long lease, and (c) any yearly interest, annuity, rentcharge, fee farm rent or other annual payment reserved in respect of, or charged on or issuing out of, any premises, not being a rent payable under a lease or in respect of premises used, occupied or enjoyed as mentioned in paragraph (a) of this subsection or such a rentcharge as is mentioned in Rule 6 of No. VIII of Schedule A, being a payment falling due on or after the 6th day of April, 1963.
\n
In paragraph (a) of this subsection the reference to rent shall be deemed to include a reference to a toll, duty, royalty or annual or periodical payment in the nature of rent, whether payable in money or money's worth or otherwise.
\n
(2)Neither Rule 1 nor Rule 4 of No. VIII of Schedule A shall have effect in relation to any payment to which this section applies.
\n
(3)Any payment to which this section applies shall— (a) so far as it does not fall within any other Case of Schedule D, be charged with tax under Case VI of that Schedule, and (b) be treated, for the purposes of paragraph (m) of Rule 3 of the Rules applicable to Cases I and II of Schedule D and of Rules 19 and 21 of the General Rules, as if it were a royalty paid in respect of the user of a patent:
\n
Provided that where such a rent as is mentioned in paragraph (a) of subsection (1) of this section is rendered in produce of the concern, this subsection shall have effect as if paragraph (b) of this subsection were omitted; and the value of the produce so rendered shall be taken to be the amount of profits or income arising therefrom.
\n
(4)(a) A deduction from a payment to which this section applies, made on account of income tax at any time after the 5th day of April, 1963, and before the passing of this Act, which would have been a legal deduction if the foregoing provisions of this section had been in force at that time, shall be deemed for all purposes to have been a legal deduction to which all the provisions of Rule 19 or Rule 21 of the General Rules, as the case may be, were applicable. (b) Subsection (2) of section 211 of the Income Tax Act, 1918, shall have effect as if this section had come into operation on the 6th day of April, 1963, and “other annual payment”, in both places where occurring in that subsection, shall be construed as including a reference to any payment to which this section applies not being a payment of rent, interest or annuity.
\n
Returns, etc., for purposes of Part IX.
\n
95.—For the purpose of obtaining particulars of profits or gains chargeable to tax under Case VI of Schedule D by virtue of this Part of this Act, the inspector of taxes may by notice in writing require— (a) any lessor, or former lessor, of premises to give, within the time limited by the notice, such information as may be specified in the notice as to the provisions of the lease and the terms subject to which the lease was granted and as to payments made to or by him in relation to the premises; (b) any lessee, occupier, or former lessee or occupier of premises (including any person having, or having had, the use of premises) to give such information as may be specified in the notice as to the terms applying to the lease, occupation or use of the premises, and where any of those terms are established by any written instrument, to produce the instrument to the inspector of taxes for inspection; (c) any lessee or former lessee of premises to give such information as may be specified in the notice as to any consideration given for the grant to him of the lease; (d) any person who as agent manages premises or is in receipt of rent or other payments arising from premises to furnish the inspector of taxes with such particulars relating to payments arising therefrom as may be specified in the notice.
\n
Cesser, etc.
\n
96.—(1)
\n
Section 6
\n
of the Finance Act, 1932 , and the Rule added to the Rules applicable to Case III of Schedule D by that section shall not have effect for the year 1963-64 or any subsequent year of assessment.
\n
(2)Notwithstanding anything in this Part of this Act, section 37 of the Income Tax Act, 1918, shall be construed and have effect as if any tax chargeable under Schedule D by virtue of the provisions of this Part of this Act were chargeable under Schedule A.
\n
(3)Where for any year of assessment a deduction may be made under subsection (4) of section 84 of this Act in respect of the cost of maintenance, repairs, insurance or management of any premises, no relief from income tax under Schedule A in respect of the premises shall be allowed under Rule 8 of No. V of that Schedule.
\n
PART X.
\n
Miscellaneous.
\n
Capital Services Redemption Account.
\n
97.—(1) In this section— “the principal section” means section 22 of the Finance Act, 1950 ; “the 1962 amending section” means section 19 of the Finance Act, 1962 ; “the thirteenth 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.
\n
(2)Subsection (4) of the 1962 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1964, have effect with the substitution of “£1,309,854” for “£1,334,935”.
\n
(3)Subsection (6) of the 1962 amending section shall have effect with the substitution of “£830,974” for “£863,530”.
\n
(4)A sum of £1,431,786 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 March, 1964.
\n
(5)The thirteenth 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.
\n
(6)Any amount of the thirteenth additional annuity, not exceeding £926,179 in any financial year, may be applied towards defraying the interest on the public debt.
\n
(7)The balance of the thirteenth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
\n
Exemption from income tax and corporation profits tax of profits of lotteries.
\n
98.—(1) This section applies to any lottery to which a licence under
\n
Part IV
\n
of the Gaming and Lotteries Act, 1956 , applies and shall be deemed to come into force and shall take effect as on and from the 1st day of March, 1956.
\n
(2)(a) Exemption shall be granted from corporation profits tax and, subject to the next paragraph, from income tax in respect of profits from any lottery to which this section applies. (b) In relation to income tax the profits from a lottery for the year 1963-64 or a previous year of assessment shall, for the purposes of this section, be taken to be the full amount thereof on which the person by whom it was carried on would, but for this section, have been chargeable to tax for that year under Schedule D reduced by— (i) a sum equal to the aggregate of all payments made in that year from which, if the profits had been chargeable as aforesaid, tax would have been deductible under Rule 19 of the General Rules on the ground that they were payments made out of those profits, and (ii) where the lottery was carried on by a body of persons, a sum equal to so much of the profits which would have been chargeable as aforesaid as was, before the passing of this Act, applied in payment of dividends. (c) All such discharges of assessments, amendments of assessments and repayments of tax shall be made in relation to the year 1963-64 and previous years of assessment as may be appropriate having regard to the foregoing paragraphs of this subsection.
\n
(3)Nothing in this section shall render improper any deduction of income tax made before the passing of this Act which would have been a proper deduction if this section had not been enacted.
\n
Partial cesser of section 38 (2) of Finance Act, 1924.
\n
99.—Subsection (2) of section 38 of the Finance Act, 1924 , shall cease to have effect in so far as it provides that moneys due or payable to or for the benefit of the Central Fund are to be paid in priority to other debts.
\n
Form of execution order in certain Revenue cases.
\n
100.—(1) This section applies to any proceedings instituted in the High Court or the Circuit Court for the recovery of any tax or duty under the care and management of the Revenue Commissioners, or for any fine, penalty or forfeiture in connection with any such tax or duty or incurred under or imposed by any Act relating to customs or excise.
\n
(2)Notwithstanding anything to the contrary provided by or under any enactment or by any rule of court— (a) where judgment against the defendant for any amount is given by the High Court in proceedings to which this section applies, the form of execution order to be issued in relation to the amount shall be in the form set out in Part I of the Fifth Schedule to this Act, and the sum recoverable for the costs of the execution order shall be the sum of £1 10s. 0d., (b) where such judgment is given by the Circuit Court, the form of execution order to be so issued shall be in the form set out in Part II of the Fifth Schedule to this Act, and the sum recoverable for the costs of the execution order shall be the sum of 16s. 6d.
\n
Levying of fees and expenses under certain certificates.
\n
101.—(1) In this section— “section 7 certificate” means a certificate issued under section 7 of the Finance Act, 1923 , or that section as extended by section 55 of the Finance Act, 1958 ; “execution order” means an execution order within the meaning of the Enforcement of Court Orders Act, 1926 .
\n
(2)A county registrar or sheriff executing a section 7 certificate shall be entitled— (a) if the sum certified in the certificate to be in default exceeds six hundred pounds, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales appointed by the Minister for Justice under paragraph (a) of subsection (1) of section 14 of the Enforcement of Court Orders Act, 1926 , and for the time being in force, as he would be entitled so to charge or add and to levy if the certificate were an execution order of the High Court, (b) if the sum certified in the certificate to be in default exceeds fifty pounds but does not exceed six hundred pounds, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the said scales, as he would be entitled so to charge or add and to levy if the certificate were an execution order of the Circuit Court, and (c) if the sum certified in the certificate to be in default does not exceed fifty pounds, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the said scales, as he would be entitled so to charge or add and to levy if the certificate were an execution order of the District Court.
\n
(3)(a) The foregoing subsections of this section shall have and be deemed always to have had effect as on and from the 1st day of October, 1926, and accordingly no section 7 certificate issued during the period which began on that day and ended on the passing of this Act shall be or ever have been made void or in any way prejudiced by the addition to the sum thereby certified to be in default of any fees or expenses which might lawfully have been so added if those subsections had been in force during that period, and no levy during that period of any such fees or expenses so added which would have been a lawful levy if those subsections had been in force during that period shall be or ever have been unlawful. (b) For the purposes of this subsection, the reference in subsection (2) of this section to a sheriff shall be construed as including a reference to an undersheriff and, in relation to section 7 certificates issued before the 8th day of December, 1953, the references therein to six hundred pounds shall be construed as references to three hundred pounds and the references therein to fifty pounds shall be construed as references to twenty-five pounds.
\n
(4)No section 7 certificate issued before the 1st day of October, 1926, shall be or ever have been made void or in any way prejudiced by the addition to the sum thereby certified to be in default of any fees which might lawfully have been so added if the certificate had been an execution order, and no levy before the passing of this Act of any such fees so added which would have been a lawful levy if the section 7 certificate had been an execution order shall be or ever have been unlawful.
\n
Amendment of section 14 of Finance Act, 1962.
\n
102.—Subsection (5) of section 14 of the Finance Act, 1962 , is hereby amended by the insertion of “and the provisions of every rule of court so relating” before “shall apply”.
\n
Amendment of temporary provisions relating to Road Fund.
\n
103.—(1) Section 1 of the Road Fund (Grants and Advances) (Temporary Provisions) Act, 1959, is hereby amended by the substitution of “four” for “five”.
\n
(2)
\n
Section 1
\n
of the Road Fund (Grants) (Temporary Provisions) Act, 1962 , is hereby amended by the substitution of “five” for “three” in subsection (1) and by the substitution of “nine” for “seven” in subsection (2).
\n
Repeals.
\n
104.—(1) (a) Each enactment specified in column (2) of Part I of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part. (b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 1st day of January, 1963.
\n
(2)(a) Each enactment specified in column (2) of Part II of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part. (b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 6th day of April, 1963.
\n
(3)Each enactment specified in column (2) of Part III of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
\n
(4)(a) The enactment specified in column (2) of Part IV of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part. (b) Paragraph (a) of this subsection shall come into operation on the 1st day of August, 1963, or the date of the passing of this Act, whichever is the later.
\n
(5)(a) Each enactment specified in column (2) of Part V of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part. (b) Paragraph (a) of this subsection shall come into operation on the 6th day of April, 1964.
\n
(6)(a) The enactment specified in column (2) of Part VI of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part. (b) Paragraph (a) of this subsection shall come into operation on the 6th day of April, 1965.
\n
Care and management of taxes and duties.
\n
105.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
\n
Short title, construction and commencement.
\n
106.—(1) This Act may be cited as the Finance Act, 1963.
\n
(2)Parts I and IX and (so far as relating to income tax) Parts VII and VIII and section 98 of this Act shall be construed together with the Income Tax Acts.
\n
(3)
\n
Part II
\n
of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
\n
(4)Part IV of and the Fourth Schedule to this Act and (so far as relating to corporation profits tax) Parts VII and VIII and section 98 of this Act shall be construed together with Part V of the Finance Act, 1920 , and the enactments amending or extending that Part.
\n
(5)
\n
Part V
\n
of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
\n
(6)Parts I and IX of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force and shall take effect as on and from the 6th day of April, 1963.
\n
(7)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.
\n
FIRST SCHEDULE.
\n
Exempted Activities (Turnover Tax).
\n
Sections 46 , 48 , 52 .
\n
Sales of goods for delivery abroad.
\n
Sales by farmers and fishermen of their own produce otherwise than in connection with the carrying on of the business of a shop or similar retail business.
\n
Sales of live animals otherwise than in connection with the carrying on of the business of a shop or similar retail business.
\n
Sales (subject to such limitations, if any, as may be specified by regulations under section 52 of this Act) of earth, stone, gravel, sand and cement.
\n
Sales (subject to such limitations, if any, as may be specified by regulations under section 52 of this Act) of seeds, fertilisers, animal feeding-stuffs and other materials and substances of a kind used in large quantities by farmers and fishermen for the purposes of their occupation (other than hydrocarbon oils for domestic use or road transport).
\n
Sales (subject to such limitations, if any, as may be specified by regulations under section 52 of this Act) of plant, machinery and equipment in general use by farmers and fishermen (other than motor vehicles designed for the conveyance of persons by road).
\n
Sales (subject to such limitations, if any, as may be specified by regulations under section 52 of this Act) of hydrocarbon oils other than hydrocarbon oils for domestic use or for road transport.
\n
Provision of banking and insurance services.
\n
Provision of services given in return for wages and salaries within the scope of Schedule E of the Income Tax Act, 1918.
\n
Provision of services provided for agricultural, industrial or commercial purposes other than services provided in the course of carrying on a business which consists in whole or in part of selling goods by retail.
\n
Provision of services of a professional or educational nature other than services provided in the course of carrying on a business which consists in whole or in part of selling goods by retail.
\n
Provision of services provided by the State and by local authorities.
\n
Provision of services provided by hospitals, nursing homes and similar establishments.
\n
Building, and the installation of heating, lighting, plumbing and sanitary fixtures and fittings, and the repairing, painting and decorating of buildings and of fixtures attached thereto.
\n
Provision of transport.
\n
Letting of houses and accommodation and provision of board and lodging otherwise than by the proprietors of hotels.
\n
Money-lending otherwise than in connection with hire-purchase or credit-sale transactions.
\n
Advertising.
\n
SECOND SCHEDULE.
\n
Descriptions of Goods (Turnover Tax).
\n
Sections 50 , 51 , 64 .
\n
Food and drink.
\n
Tobacco.
\n
Furniture and furnishings other than office furniture and equipment.
\n
Pottery, glassware, cutlery and cooking utensils.
\n
Domestic kitchen equipment.
\n
Clocks and watches.
\n
Articles for personal use or adornment.
\n
Motor vehicles designed for the conveyance of persons by road.
\n
Sports goods.
\n
Musical instruments.
\n
Radio and television sets and gramophones.
\n
Gramophone records.
\n
Hydrocarbon oils for domestic use or for road transport.
\n
THIRD SCHEDULE.
\n
Provisions Referred to in Sections 73 , 74 and 76 of this Act.
\n
Sections 73 , 74 , 76 .
\n
Column 1 Column 2 Column 3 Income Tax Act, 1918 Subsection (2) of section 7 Subsection (3) of section 7
\n
Section 8
\n
Section 100
\n
Section 101
\n
Rule 10 of the Rules applicable to Cases I and II of Schedule D Rule 17 of the General Rules Finance Act, 1958 Subsection (5) of section 9 Finance Act, 1961 Subsection (1) of section 13 Income Tax Act, 1918
\n
Section 102
\n
Section 103
\n
Section 104
\n
Section 105
\n
Section 139
\n
Finance Act, 1922
\n
Section 22
\n
Paragraph 4 of First Schedule Paragraph 11 of First Schedule Finance Act, 1938 Subsection (2) of section 6 Subsection (4) of section 14 Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956
\n
Section 10
\n
Finance Act, 1968 Paragraph (b) of subsection (1) of section 39 Finance (Miscellaneous Provisions) Act, 1958
\n
Section 6
\n
This Act
\n
Section 16
\n
Section 17
\n
Section 95
\n
Income Tax Act, 1918 Rule 1 of the Rules under the heading commencing with the words “Rules as to interest, & c., with the payment” in the Rules applicable to Schedule C Paragraph (2) of Rule 21 of the General Rules Finance Act, 1923
\n
Section 6
\n
Finance Act, 1958 Paragraph (a) of subsection (1) of section 39 FOURTH SCHEDULE.
\n
Application of Part VIII to Corporation Profits Tax.
\n
Section 81
\n
.
\n
1.(1) Where the secretary of a company fails to comply with any of the provisions of subsections (1) and (2) of section 55 of the Finance Act, 1920 — (a) the company shall be liable to a penalty of five hundred pounds, except in the case mentioned in paragraph 2 of this Schedule and, if, in relation to subsection (1) of the said section, the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of fifty pounds for each day on which the failure so continues, and (b) the secretary shall be liable to a separate penalty of one hundred pounds.
\n
(2)If any person contravenes the provisions of subsection (3) of section 56 of the Finance Act, 1920 , he shall be liable to a penalty of five hundred pounds.
\n
2.Where any such failure as is mentioned in subparagraph (1) of paragraph 1 of this Schedule is in relation to subsection (1) of section 55 of the Finance Act, 1920 , and continues after the expiration of one year from the service of the notice by which the requirement was made, the first of the penalties mentioned in the said subparagraph for which the company is liable shall be one thousand pounds, while the secretary shall be liable to a penalty of two hundred pounds.
\n
3.(1) Where the secretary of a company fraudulently or negligently delivers any incorrect return or particulars under the provisions of subsection (1) of section 55 of the Finance Act, 1920 , or makes any incorrect statement or declaration in connection with any application for relief under any of the enactments relating to corporation profits tax, the company shall be liable to a penalty of— (a) five hundred pounds, and (b) the amount, or, in the case of fraud, twice the amount, of the difference specified in paragraph 4 of this Schedule and the secretary shall be liable to a separate penalty of one hundred pounds, or, in the case of fraud, of two hundred pounds.
\n
(2)Where any such return, particulars, statement or declaration was or were delivered or made by the secretary of a company neither fraudulently nor negligently and it comes to his notice that it or they was or were incorrect, then, unless the error is remedied without unreasonable delay, the return, particulars, statement or declaration shall be treated for the purposes of this paragraph as having been negligently delivered or made by him.
\n
4.The difference referred to in paragraph 3 of this Schedule is the difference between— (a) the total amount of tax chargeable in assessments for any accounting period which is or includes the period or any part of the period to which the return, particulars, statement or declaration relates or relate; and (b) the amount which would have been the amount so chargeable if the return, particulars, statement or declaration as delivered or made had been correct.
\n
5.A person who assists in or induces the making or delivery for any purposes of corporation profits tax of any return, account, statement or declaration which he knows to be incorrect shall be liable to a penalty of five hundred pounds.
\n
6.(1) Subject to subparagraph (2) of this paragraph proceedings for the recovery of any penalty under this Schedule may be commenced at any time within six years next after the date on which it was incurred.
\n
(2)Any proceedings for the recovery of any penalty under subparagraph (1) of paragraph 3 of this Schedule shall not be out of time by reason that they are commenced after the time allowed by the preceding subparagraph of this paragraph.
\n
7.For the purposes of this Schedule, any assessment which can no longer be varied by the Special Commissioners on appeal or by the order of any court shall be sufficient evidence that the profits in respect of which tax is charged in the assessments arose as stated therein.
\n
8.Subsection (4) of section 55 of the Finance Act, 1920 , is hereby amended by the substitution of “to a fine of” for “on summary conviction to a fine not exceeding”.
\n
9.(1) Without prejudice to any other mode of recovery of a penalty under this Schedule or subsection (4) of section 55 of the Finance Act, 1920 , an officer of the Revenue Commissioners, authorised by them for the purposes of this subparagraph, may sue in his own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum, and the provisions of section 94 of the Courts of Justice Act, 1924 , shall apply accordingly.
\n
(2)If an officer who has commenced proceedings pursuant to this paragraph, or who has continued the proceedings by virtue of this subparagraph, dies or otherwise ceases for any reason to be an officer authorised for the purposes of subparagraph (1) of this paragraph— (a) the right of such officer to continue the proceedings shall cease and the right to continue them shall vest in such other officer so authorised as may be nominated by the Revenue Commissioners, (b) where such other officer is nominated under clause (a) of this subparagraph, he shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first-mentioned officer, and (c) where an officer is so substituted, he shall give notice in writing of the substitution to the defendant.
\n
(3)In proceedings pursuant to this paragraph a certificate, signed by a Revenue Commissioner certifying the following facts, namely, that a person is an officer of the Revenue Commissioners and that he has been authorised by them for the purposes of subparagraph (1) of this paragraph, shall be evidence until the contrary is proved of those facts.
\n
(4)In proceedings pursuant to this paragraph, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that the plaintiff has ceased to be an officer of the Revenue Commissioners authorised by them for the purposes of subparagraph (1) of this paragraph, that another person is an officer of the Revenue Commissioners, that such other person has been authorised by them for the purposes of subparagraph (1) of this paragraph and that he has been nominated by them, in relation to the proceedings, for the purposes of subparagraph (2) of this paragraph, shall be evidence until the contrary is proved of those facts.
\n
(5)In proceedings pursuant to this paragraph, a certificate certifying the facts referred to in subparagraph (3) or (4) of this paragraph and purporting to be signed by a Revenue Commissioner may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been so signed.
\n
(6)In proceedings under this paragraph for recovery of a penalty referred to in subparagraph (1) of paragraph 1 or paragraph 2 of this Schedule— (a) a certificate signed by an officer of the Revenue Commissioners which certifies that he has examined the relevant records and that it appears from them that, during a stated period, any stated returns, particulars or notice referred to in section 55 of the Finance Act, 1920 , were not or was not received from the secretary shall be evidence until the contrary is proved that the secretary did not, during that period, furnish those returns or particulars or give that notice, (b) a certificate certifying as provided for in clause (a) of this subparagraph, and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such officer.
\n
(7)Subject to this Schedule, the rules of the High Court for the time being applicable to civil proceedings shall apply to proceedings pursuant to this paragraph.
\n
FIFTH SCHEDULE.
\n
Forms of Execution Orders
\n
Section 100.
\n
Part I
\n
THE HIGH COURT REVENUE 19 No.
\n
Between A.B., Plaintiff, and CD., Defendant.
\n
To the several Sheriffs and County Registrars and to the Commissioner and members of the Garda Síochána, greeting.
\n
WHEREAS lately in the High Court it was adjudged that the person named in Part I of the Schedule hereto (in this Order referred to as the Debtor) is justly indebted to the Minister for Finance for the benefit of the Central Fund in the sum stated in column (1) of Part II of that Schedule together with the sum stated in column (2) of that Part for costs as appears of record in the High Court:
\n
You the several Sheriffs and County Registrars are hereby commanded to take in execution the goods and chattels of the Debtor to satisfy the aggregate amount stated in column (4) of the said Part II, being the aggregate amount of those sums together with the sum stated in column (3) of the said Part II for the costs of this Order.
\n
AND, save where the Debtor is a body corporate, in the event of the goods or chattels of the Debtor not being sufficient to satisfy that aggregate, or in the event of the Debtor having no goods or chattels which can be taken in execution to satisfy that aggregate, you, the Sheriff or County Registrar to whom this Order is handed for execution, are hereby commanded to give a certificate to that effect in one of the forms endorsed hereon to the Commissioner of the Garda Síochána.
\n
AND you, the Commissioner and members of the Garda Síochána, are hereby commanded, upon the receipt of this Order by such Commissioner, with the certificate endorsed hereon signed by the said Sheriff or County Registrar, to take and convey the Debtor to the nearest prison and there deliver him to the Governor of such prison there to remain and be kept by such Governor until satisfaction be made of that aggregate, or until the expiration of the period of six months, whichever shall be the shorter.
\n
SCHEDULE
\n
Part I
\n
Name of Debtor:
\n
Part II
\n
(1)
\n
(2)
\n
(3)
\n
(4)Debt Costs Costs of this Order Aggregate of sums stated in columns (1), (2) and (3) £ s. d. £ s. d. £ s. d. £ s. d.
\n
1 10 0 BY ORDER, Chief Justice of Ireland, the day of , 19 .
\n
This Order is issued by The Solicitor for the Plaintiff of Levy the aggregate amount stated in column (4) of Part II of the Schedule to the within Order. _________________________ Sheriff/County Registrar of CERTIFICATE To the Commissioner of the Garda Síochána.
\n
I hereby certify that the goods and chattels of the Debtor named in Part I of the Schedule to the within Order are not sufficient to satisfy the aggregate amount stated in column (4) of Part II of that Schedule and that the amount levied is the amount stated hereunder leaving a balance of the difference between that amount and the said aggregate amount to be satisfied. £ s. d.
\n
AMOUNT LEVIED:
\n
GIVEN under my hand this day of , 19 . _________________________ Sheriff/County Registrar of To the Commissioner of the Garda Síochána.
\n
I hereby certify that the Debtor named in Part I of the Schedule to the within Order has no goods or chattels which can be taken in execution to satisfy the aggregate amount stated in column (4) of Part II of that Schedule.
\n
GIVEN under my hand this day of , 19 . _________________________ Sheriff/County Registrar of
\n
Part II
\n
THE CIRCUIT COURT REVENUE ___________________________ Circuit County ___________________________ Between A.B., CD., and Plaintiff, Defendant.
\n
To the several Sheriffs and County Registrars and to the Commissioner and members of the Garda Síochána, greeting.
\n
WHEREAS lately in the Circuit Court it was adjudged that the person named in Part I of the Schedule hereto (in this Order referred to as the Debtor) is justly indebted to the Minister for Finance for the benefit of the Central Fund in the sum stated in column (1) of Part II of that Schedule together with the sum stated in column (2) of that Part for costs as appears of record in the Circuit Court:
\n
You the several Sheriffs and County Registrars are hereby commanded to take in execution the goods and chattels of the Debtor to satisfy the aggregate amount stated in column (4) of the said Part II, being the aggregate amount of those sums together with the sum stated in column (3) of the said Part II for the costs of this Order.
\n
AND, save where the Debtor is a body corporate, in the event of the goods or chattels of the Debtor not being sufficient to satisfy that aggregate, or in the event of the Debtor having no goods or chattels which can be taken in execution to satisfy that aggregate, you, the Sheriff or County Registrar to whom this Order is handed for execution, are hereby commanded to give a certificate to that effect in one of the forms endorsed hereon to the Commissioner of the Garda Síochána.
\n
AND you, the Commissioner and members of the Garda Síochána, are hereby commanded, upon the receipt of this Order by such Commissioner, with the certificate endorsed hereon signed by the said Sheriff or County Registrar, to take and convey the Debtor to the nearest prison and there deliver him to the Governor of such prison there to remain and be kept by such Governor until satisfaction be made of that aggregate, or until the expiration of the period of six months, whichever shall be the shorter.
\n
SCHEDULE
\n
Part I
\n
Name of Debtor:
\n
Part II
\n
(1)
\n
(2)
\n
(3)
\n
(4)Debt Costs Costs of this Order Aggregate of sums stated in columns (1), (2) and (3) £ s. d. £ s. d. s. d. £ s. d.
\n
16 6 Dated this day of , 19 .
\n
By the Court.
\n
County Registrar.
\n
This Order is issued by The Solicitor for the Plaintiff of Levy the aggregate amount stated in column (4) of Part II of the Schedule to the within Order. _________________________ Sheriff/County Registrar of CERTIFICATE To the Commissioner of the Garda Síochána.
\n
I hereby certify that the goods and chattels of the Debtor named in Part I of the Schedule to the within Order are not sufficient to satisfy the aggregate amount stated in column (4) of Part II of that Schedule and that the amount levied is the amount stated hereunder leaving a balance of the difference between that amount and the said aggregate amount to be satisfied. £ s. d.
\n
AMOUNT LEVIED:
\n
GIVEN under my hand this day of , 19 . _________________________ Sheriff/County Registrar of To the Commissioner of the Garda Síochána.
\n
I hereby certify that the Debtor named in Part I of the Schedule to the within Order has no goods or chattels which can be taken in execution to satisfy the aggregate amount stated in column (4) of Part II of that Schedule.
\n
GIVEN under my hand this day of , 19 . _________________________ Sheriff/County Registrar of SIXTH SCHEDULE.
\n
Enactments Repealed.
\n
Section 104
\n
.
\n
Part I.
\n
(1)
\n
(2)
\n
(3)Session and Chapter Short Title Extent of Repeal 10 & 11 Geo. 5, c. 18 Finance Act, 1920 In paragraph (h) of the proviso to subsection (2) of section 53, the words from “and in the case” to the end of the paragraph.
\n
11 & 12 Geo. 5, c. 32 Finance Act, 1921
\n
Section 53.
\n
Part II.
\n
(1)
\n
(2)
\n
(3)Session and Chapter or Number and Year Short Title Extent of Repeal 8 & 9 Geo. 5, c. 40 Income Tax Act, 1918 The words “following the year” in subsection (1) of section 8; subsection (4) of section 39; sections 110, 122, 124 and 152; subsection (2) of section 158; the words “and if he has failed to give the particulars required by subsection (2) of this section in the demand note, he shall give them in the receipt” in subsection (3) of section 158; the words “recorder or county court” in subsection (4) of section 149, in subsection (4) of section 187, in subsection (1) of section 196 where they occur after the words “to the said” and in subsection (2) and in subsection (3) of section 196; the words “, as the case may be,” where they occur before the words “any statement” in subsection (1) of section 196; section 203; Rule 5 of No. Ill of Schedule A; in Rule 16 of the Rules applicable to Cases I and II of Schedule D: all words from the words “and a person” to the end of the Rule; Rule 4 of the Miscellaneous Rules applicable to Schedule D; Rule 18 of the Rules applicable to Schedule E.
\n
11 & 12 Geo. 5, c. 32 Finance Act, 1921 In paragraph (b) of subsection (1) of section 30, the words “the work in connection with the husbandry is mainly carried on by beneficiaries of the charity and”.
\n
No. 27 of 1924 Finance Act, 1924 The words “recorder or county court” in subsections (1), (2) and (3) of section 10 .
\n
No. 18 of 1927 Finance Act, 1927 Section 8; the words “made under Schedule D of the Income Tax Act, 1918, or according to the rules applicable to that Schedule or under Schedule E of the said Act” in subsection (1) of section 10.
\n
No. 32 of 1929 Finance Act, 1929 The word “and” at the end of paragraph (a) of subsection (1) of section 3 and paragraph (b) of that subsection.
\n
No. 18 of 1944 Finance Act, 1944
\n
Section 9.
\n
No. 25 of 1958 Finance Act, 1958 The words “, in the case of an assessment to income tax, or the Special Commissioners, in the case of an assessment to sur-tax,” and “or, as the case may be, the Special Commissioners,” in subsection (1) of section 10 ; the words “, the Special Commissioners” in subsection (5) of that section; subsection (6) of section 54 .
\n
No. 23 of 1961 Finance Act, 1961 Subsection (4) of section 13.
\n
No. 39 of 1961 Courts (Supplemental Provisions) Act, 1961 The reference to section 196 of the Income Tax Act, 1918, and the judge of the circuit where the assessment was made contained in the Fourth Schedule at reference number 67.
\n
Part III
\n
(1)
\n
(2)
\n
(3)Session and Chapter or Number and Year Short Title Extent of Repeal 10 Edw. 7 & 1 Geo. V, c. 3 Finance (1909-10) Act, 1910 The words “, at the election of the Commissioners either” and “, or to an excise penalty equal to treble the amount of the full duty” in subsection (3) of section 50.
\n
8 & 9 Geo. V, c. 40 Income Tax Act, 1918 Subsection (4) of section 7; in paragraph (a) of subsection (1) of section 8, the words “and the penalties for failure to make a returnS”; in subsection (2) of section 8, the words from “and the provisions” to the end of the subsection; section 30; subsection (7) of section 32; in subsection (4) of section 40, the words “and if such claim is made by any person in his own behalf he shall in addition be liable to be charged in treble the tax so chargeable”; in subsection (1) of section 100, the words “true and correct”; subsection (2) of section 102; in paragraph (a) of subsection (1) of section 103, the words “true and correct”; in subsection (1) of section 105, the words from “and the provisions” to the words “any such return”; sections 107 and 132; in subsection (3) of section 139, the words from “and in default” to the end of the subsection; sections 140 and 146;
\n
Rules 10 and 11 of No. V of the Rules applicable to Schedule A; Rule 6 of the Rules under the heading commencing with the words “Rules as to interest, & c, with the payment” in the Rules applicable to Schedule C; in paragraph (2) of Rule 10 of the Rules applicable to Cases I and II of Schedule D, the words “under the penalty prescribed by this Act for default in delivering a statement”; in paragraph (1) of Rule 17 of the General Rules, the words “and the penalties for failure to deliver a statement of profits or gains”; in paragraph (2) of Rule 17 of the General Rules, the words from “and the provisions” to the end of the paragraph; in paragraph (3) of Rule 18 of the General Rules, the words “true and correct”.
\n
10 & 11 Geo. V, c. 18 Finance Act, 1920 In subsection (2) of section 17, the words “and thirty”; subsection (3) of section 55; in subsection (3) of section 56, the words from “Any liquidator” to the end of the subsection.
\n
12 & 13 Geo. V. c. 17 Finance Act, 1922 Subsection (2) of section 22; in paragraph 11 of the First Schedule, the words from “If any person” to the end of paragraph.
\n
No. 21 of 1923 Finance Act, 1923 Subsection (4) of section 6.
\n
No. 28 of 1925 Finance Act, 1925 Subsections (2), (3), (4) and (5) of section 10 .
\n
No. 35 of 1926 Finance Act, 1926 In subsection (2) of section 19, the words from “and there shall be charged” to the end of the subsection.
\n
No. 28 of 1935 Finance Act, 1935 The words “, at the option of the Revenue Commissioners,” and “either equal to three times the value of the hydrocarbon oil (including the duty thereon) in respect of which the offence was committed or” and “said” in subsection (12) of section 21 .
\n
No. 25 of 1938 Finance Act, 1938 Subsection (3) of section 6; in subsection (4) of section 14, the words from “and if that person” to the end of the subsection.
\n
No. 15 of 1946 Finance Act, 1946
\n
Section 27
\n
;
\n
Third Schedule .
\n
No. 18 of 1950 Finance Act, 1950 Subsection (5) of section 19 .
\n
No. 15 of 1951 Finance Act, 1951 Subsection (3) of section 4 .
\n
No. 8 of 1956 Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956 In section 10 , the words from “and if” to the end of the section.
\n
No. 25 of 1958 Finance Act, 1958 In subsection (5) of section 9 , the words from “and the provisions” to the end of the subsection; subsection (3) of section 39 ; subsection (10) of section 54 .
\n
No. 28 of 1958 Finance (Miscellaneous Provisions) Act, 1958 In paragraph (b) of section 6, the words from “and if” to the end of the paragraph.
\n
No. 23 of 1961 Finance Act, 1961 In subsection (1) of section 13 , the words “true and correct”; in subsection (5) of section 13 , the words “and the time limited for the delivery thereof shall be deemed to have expired on the date of its delivery to the inspector”; subsection (6) of section 13 ; in subsection (7) of section 13 , the words “of subsection (6)”.
\n
Part IV.
\n
(1)
\n
(2)
\n
(3)Session and Chapter Short Title Extent of Repeal 54 & 55 Vict., c. 39 Stamp Act, 1891
\n
Section 40; in the First Schedule, the head of charge “Bill of Lading”.
\n
Part V.
\n
(1)
\n
(2)
\n
(3)Session and Chapter or Number and Year Short Title Extent of Repeal 8 & 9 Geo. 5, c. 40 Income Tax Act, 1918 Sections 81 and 82; subsections (1) and (2) of section 86; in paragraph (c) of subsection (1) of section 190, the words “special commissioners or”; subsection (3) of section 215.
\n
No. 31 of 1934 Finance Act, 1934
\n
Section 7
\n
.
\n
Part VI.
\n
(1)
\n
(2)
\n
(3)Session and Chapter Short Title Extent of Repeal 8 & 9 Geo. 5, c. 40 Income Tax Act, 1918 Sections 168, 172, 175, 176, 177, 178, 179 and 184.
\n
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