#1122821
AN tACHT AIRGEADAIS (Uimh. 2), 1959. [An tiontú oifigiúil]
FINANCE (No. 2) ACT, 1959
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#1122831
Lch. Roimhe Seo (AN tACHT AIRGEADAIS (Uimh. 2), 1959)
FINANCE (No. 2) ACT, 1959) Previous (No. 42/1959:
#1122832
Ar Aghaidh (CUID II.
FINANCE (No. 2) ACT, 1959)
#1122834
AN tACHT AIRGEADAIS (Uimh. 2), 1959
No. 42/1959: FINANCE (No. 2) ACT, 1959
#1122841
—(1) Féadfar an tAcht Airgeadais (Uimh. 2), 1959 , a ghairm den Acht seo.
—(1) This Act may be cited as the Finance (No. 2) Act, 1959 .
#1122856
AN tACHT AIRGEADAIS (Uimh. 2), 1959
FINANCE (No. 2) ACT, 1959) Previous (PART I PRELIMINARY AND GENERAL)
#1122859
CUID II.
FINANCE (No. 2) ACT, 1959
#1123093
Lch. Roimhe Seo (CUID II.
FINANCE (No. 2) ACT, 1959)
#1123095
AN tACHT AIRGEADAIS (Uimh. 2), 1959
No. 42/1959: FINANCE (No. 2) ACT, 1959
#1144263
ciallaíonn “an tAcht” an tAcht Airgeadais (Uimh. 2), 1959 ;
"the Act" means the Finance (No. 2) Act, 1959 .
#1188345
An tAcht Airgeadais (Uimh. 2), 1959 .
The Finance (No. 2) Act, 1959 .
#1232164
An tAcht Airgeadais (Uimh. 2), 1959 .
Finance (No. 2) Act, 1959 .
#1123132
(i) i mír (a) d'fho-alt (2) cuirfear isteach “nó faoi alt 17 den Acht Airgeadais (Uimh. 2), 1959 ,” i ndiaidh “Income Tax Act, 1918,”;
(i) in paragraph (a) of subsection (2) "or section 17 of the Finance (No. 2) Act, 1959 ," shall be inserted after "Income Tax Act, 1918,";
#1123134
(ii) i bhfo-alt (6) cuirfear isteach “faoi alt 17 den Acht Airgeadais (Uimh. 2), 1959 ,” i ndiaidh “Income Tax Act, 1918,”.
(ii) in subsection (6) "under section 17 of the Finance (No. 2) Act, 1959 ," shall be inserted after "Income Tax Act, 1918,".
#1129269
(3) Faoi réir fhorálacha an Achta Airgeadais (Uimh. 2), 1959 , agus an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1960, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1960, maidir le cáin ioncaim agus forcháin, agus ag aon fhorálacha den sórt sin a tháinig i ngníomh an 6ú lá d'Aibreán, 1960, maidir leis an gcéanna, seachas na forálacha sin nach mbaineann de réir a dtéarmaí ach le cáin ioncaim agus le forcháin a bhí le muirearú don bhliain dar tosach an 6ú lá d'Aibreán, 1959.
(3) Subject to the provisions of the Finance (No. 2) Act, 1959 , and of this Act, the several statutory and other provisions which were in force on the 5th day of April, 1960, in relation to income tax and sur-tax and any such provisions which came into operation on the 6th day of April, 1960, in relation thereto, other than such provisions as by their terms relate only to income tax and sur-tax to be charged for the year beginning on the 6th day of April, 1959, shall have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1960.
#1144146
—(1) Déanfar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1961, a mhuirearú de réir sé scilling agus ceithre phingin sa phunt, ach is ráta seacht scilling sa phunt a bheidh i bhfeidhm i gcás na méideanna cánach is inasbhainte nó is inaisíoctha faoi alt 5 den Acht Airgeadais (Uimh. 2), 1959 , go dtí an 15ú lá de Bhealtaine, 1961, agus aon cheartú is gá déanfar é, an lá sin nó dá éis, trí asbhaintí nó aisíocaíochtaí ina dhiaidh sin faoin alt sin a choigeartú.
—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1961, at the rate of six shillings and four pence in the pound, but the amounts of tax deductible or repayable under section 5 of the Finance (No. 2) Act, 1959 , shall, until the 15th day of May, 1961, be the same as if the rate were seven shillings in the pound, any necessary correction being made on or after that day by adjusting subsequent deductions or repayments under that section.
#1144227
(b) go bhféadfaí asbhaint i leith na préimhe a dhéanamh faoi alt 17 den Acht Airgeadais (Uimh. 2), 1959 , mura mbeadh nach cuideachta den sórt a luaitear i mír (a) d'fho-alt (1) d'alt 32 den Income Tax Act, 1918, an chuideachta,
( b ) a deduction in respect of the premium could be made under section 17 of the Finance (No. 2) Act, 1959 , but for the fact that the company is not such a company as is referred to in paragraph (a)of subsection (1) of section 32 of the Income Tax Act, 1918,
#1144253
(4) Measfar gur díolaíochtaí lena mbaineann Cuid II den Acht Airgeadais (Uimh. 2), 1959 , íocaíochtaí sochar lena mbaineann an t-alt seo agus gur ioncam tuillte iad chun críocha uile na nAchtanna Cánach Ioncaim.
(4) Payments of benefits to which this section applies shall be deemed to be emoluments to which Part II of the Finance (No. 2) Act, 1959 , applies and to be earned income for all the purposes of the Income Tax Acts.
#1173862
—D'ainneoin fo-alt (4) d'alt 10 den Petty Sessions (Ireland) Act, 1851, féadfar imeachtaí achomaire faoi alt 227 den Income Tax Act, 1918, alt 7 den Acht Airgeadais (Uimh. 2), 1959 , nó alt 9 nó alt 31 den Acht Airgeadais, 1960 , a thionscnamh laistigh de thrí bliana ón dáta a rinneadh an cion nó a ndeachthas faoin bpionós (de réir mar a bheidh).
—Notwithstanding subsection (4) of section 10 of the Petty Sessions (Ireland) Act, 1851, summary proceedings under section 227 of the Income Tax Act, 1918, section 7 of the Finance (No. 2) Act, 1959 , or section 9 or section 31 of the Finance Act, 1960 , may be instituted within three years from the date of the committing of the offence or incurring of the penalty (as the case may be).
#1173952
(7) San alt seo ciallaíonn “faoisimh phearsanta” aon fhaoiseamh faoi alt 32 den Income Tax Act, 1918, faoi ailt 16, 18, 19, 20, 21 agus 22 den Finance Act, 1920, faoi alt 4 den Acht Airgeadais, 1951 , nó faoi alt 17 den Acht Airgeadais (Uimh. 2), 1959 .
(7) In this section "personal reliefs" means any relief under section 32 of the Income Tax Act, 1918, under sections 16, 18, 19, 20, 21 and 22 of the Finance Act, 1920, under section 4 of the Finance Act, 1951 , or under section 17 of the Finance (No. 2) Act, 1959 .
#1184565
(iii) aon mhéid a bheidh dlite ar an dáta iomchuí i leith suimeanna a dhlíonn fostóir, faoin Acht Airgeadais (Uimh. 2), 1959 , agus aon rialacháin faoin Acht sin, a bhaint as luach saothair lena mbaineann Cuid II den Acht sin agus a d'íoc sé i gcaitheamh na tréimhse 12 mhí díreach roimh an dáta iomchuí, arna laghdú aon mhéid a dhligh sé faoin Acht sin agus aon rialachán faoin Acht sin a aisíoc i gcaitheamh na tréimhse sin, maraon le hús is iníoctha faoi alt 8 den Acht sin;
(iii) any amount due at the relevant date in respect of sums which an employer is liable under the Finance (No. 2) Act, 1959 , and any regulations thereunder to deduct from emoluments to which Part II of that Act applies paid by him during the period of 12 months next before the relevant date reduced by any amount which he was under that Act and any regulation thereunder liable to repay during the said period, with the addition of interest payable under section 8 of that Act;