#1217837
AN tACHT AIRGEADAIS (Uimh. 2), 1966
FINANCE (No. 2) ACT, 1966
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#1217981
—(1) Féadfar an tAcht Airgeadais (Uimh.2), 1966, a ghairm den Acht seo.
—(1) This Act may be cited as the Finance (No. 2) Act, 1966 .
#1246023
Leasú ar alt 5 den Acht Airgeadais (Uimh. 2), 1966 . 1966, Uimh. 22 .
Amendment of section 5 of Finance (No. 2) Act, 1966 .
#1252096
Leasú ar alt 6 den Acht Airgeadais (Uimh. 2), 1966 .
Amendment of section 6 of Finance (No. 2) Act, 1966 .
#1252132
Leasú ar alt 11 den Acht Airgeadais (Uimh. 2), 1966 .
Amendment of section 11 of Finance (No. 2) Act 1966 .
#1273974
An tAcht Airgeadais (Uimh. 2), 1966
Finance (No. 2) Act, 1966
#1252076
—(1) Cuirfear an fo-alt seo a leanas in ionad fho-alt (1) d'alt 7 den Acht Airgeadais (Uimh. 2), 1966 :
—(1) The following subsection shall be substituted for subsection (1) of section 7 of the Finance (No. 2) Act, 1966 :
#1252088
(2) Cuirfear an fo-alt seo a leanas in ionad fho-alt (1) d'alt 11 den Acht Airgeadais (Uimh. 2), 1966 : [EN]
(2) The following subsection shall be substituted for subsection (1) of section 11 of the Finance (No. 2) Act, 1966 :
#1252134
—(1) Leasaítear leis seo alt 11 den Acht Airgeadais (Uimh. 2), 1966 , tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
—(1) Section 11 of the Finance (No. 2) Act, 1966 , is hereby amended by the substitution of the following subsection for subsection (2):
#1217961
(3) Leasaítear leis seo fo-ailt (2) agus (5) d'alt 57 den Acht Airgeadais, 1963 , trí “nó fo-alt (2) d'alt 4 den Acht Airgeadais (Uimh. 2), 1966 ,” a chur isteach i ndiaidh “den Acht seo” sa dá fho-alt sin.
(3) Subsections (2) and (5) of section 57 of the Finance Act, 1963 , are each hereby amended by the insertion of "or subsection (2) of section 4 of the Finance (No. 2) Act, 1966 ," after "subsection (3) of section 49 of this Act".
#1217963
(4) Leasaítear leis seo fo-ailt (1) agus (2) d'alt 39 den Acht Airgeadais, 1965 , trí “nó fho-alt (5) d'alt 3 den Acht Airgeadais (Uimh. 2), 1966 ,” a chur isteach i ndiaidh “den Acht Airgeadais, 1963 ,” sa dá fho-alt sin.
(4) Subsections (1) and (2) of section 39 of the Finance Act, 1965 , are each hereby amended by the insertion of "or subsection (5) of section 3 of the Finance (No. 2) Act, 1966 ," after "subsection (2) of section 48 of the Finance Act, 1963 ,".
#1246025
—Leasaítear leis seo alt 5 den Acht Airgeadais (Uimh. 2), 1966 , trí “má thug sé (agus amháin má thug sé), de réir na rialachán, ráiteas i scríbhinn ag insint a uimhir chláraitheachta maidir le cáin mhórdhíola don duine a dhíol na hearraí amhlaidh” a chur leis.
— Section 5 of the Finance (No. 2) Act, 1966 , is hereby amended by the addition thereto of "if (but only if) he has in accordance with regulations given to the person by whom the goods were so sold a statement in writing quoting his wholesale tax registration number".
#1247126
—Déanfar cáin mhórdhíola i mhuirearú, a thobhach agus a íoc, le héifeacht ar an agus ón lú lá d'Eanáir, 1969, de réir deich faoin gcéad agus, dá réir sin, déantar leis seo “deich faoin gcéad” a chur in ionad “cúig faoin gcéad” in alt 7 (1) den Acht Airgeadais (Uimh. 2), 1966 , le héifeacht ar an agus ón dáta sin, agus déanfar leis seo “deich faoin gcéad” a chur in ionad “cúig faoin gcéad” in alt 11 (1) den Acht sin i leith airceadail a allmhaireofar ar an dáta sin nó dá éis.
—Wholesale tax shall, with effect on and from the 1st day of January, 1969, be charged, levied and paid at the rate of ten per cent and, accordingly, "ten per cent." is hereby substituted for "five per cent." in section 7 (1) of the Finance (No. 2) Act, 1966 , with effect on and from that date, and "ten per cent." is hereby substituted for "five per cent." in section 11 (1) of that Act in respect of articles imported on or after that date.
#1247166
(3) Déanfar ailt 6 agus 7 den Acht seo a fhorléiriú i dteannta Chuid VI den Acht Airgeadais, 1963 , an Achta Airgeadais (Uimh. 2), 1966 , agus na n-achtachán a leasaíonn nó a leathnaíonn an Chuid sin agus an tAcht sin is déanaí a luaitear.
(3) Sections 6 and 7 of this Act shall be construed together with Part VI of the Finance Act, 1963 , the Finance (No. 2) Act, 1966 , and the enactments amending or extending that Part and the last mentioned Act.
#1252150
(2) Tiocfaidh fo-alt (1) den alt seo i ngníomh maidir le hairceadail a allmhaireofar an chéad lá nó tar éis an chéad lae den mhí díreach i ndiaidh na míosa a rithfear an tAcht seo agus, maidir le hairceadail den sórt sin, déanfar an cháin dá bhforáiltear le halt 2 (b) den Acht Airgeadais (Uimh. 2), 1966 , a mhuirearú, a thobhach agus a íoc ionann agus dá mba nach ndearnadh aon ordú faoi alt 11 den Acht sin.
(2) Subsection (1) of this section shall come into operation in respect of articles imported on or after the first day of the month immediately following that in which this Act is passed and, in relation to such articles, the tax provided for by section 2 ( b ) of the Finance (No. 2) Act 1966 , shall be charged, levied and paid as if no order had been made under section 11 of the said Act.
#1252258
(6) Déanfar Codanna VII agus VIII a fhorléiriú i dteannta Chuid VI den Acht Airgeadais, 1963 , an Achta Airgeadais (Uimh. 2), 1966 , agus na n-achtachán ag leasú nó ag leathnú na Coda sin agus an Achta sin is déanaí a luaitear.
(6) Parts VII and VIII shall be construed together with Part VI of the Finance Act, 1963 , the Finance (No. 2) Act, 1966 , and the enactments amending or extending that Part and the last mentioned Act.
#1260761
(4) Forléireofar ailt 3 agus 4 den Acht seo i dteannta Chuid VI den Acht Airgeadais, 1963 , an Achta Airgeadais (Uimh. 2), 1966 , agus na n-achtachán a leasaíonn nó a leathnaíonn an Chuid sin agus an tAcht sin is déanaí a luaitear.
(4) Sections 3 and 4 of this Act shall be construed together with Part VI of the Finance Act, 1963 , the Finance (No. 2) Act, 1966 , and the enactments amending or extending that Part and the last mentioned Act.
#1273538
(a) i gcás gan an duine cuntasach a bheith cláraithe díreach roimh an lá sonraithe i leith cánach láimhdeachais faoi fhorálacha alt 49 don Acht Airgeadais, 1963 , nó gan é a bheith ceangailte air faoi fhorálacha an ailt sin na sonraí a shonraítear le haghaidh cláraithe a thabhairt, agus i gcás gan é a bheith cláraithe i leith cánach mórdhíola faoi fhorálacha alt 4 den Acht Airgeadais (Uimh. 2), 1966 , nó gan é a bheith ceangailte air faoi fhorálacha an ailt sin na sonraí a shonraítear le haghaidh cláraithe a thabhairt, méid is comhionann le suim na méideanna a bheadh dlite air a íoc ar cuntas cánach láimhdeachais agus cánach mórdhíola dá mba rud é,
( a ) in case the accountable person was, immediately before the specified day, not registered for turnover tax under the provisions of section 49 of the Finance Act, 1963 , nor required under the provisions of that section to furnish the particulars specified for registration, and was met registered for wholesale tax under the provisions of section 4 of the Finance (No. 2) Act, 1966 , nor required under the provisions of that section to furnish the particulars specified for registration, an amount equal to the sum of the amounts which he would be liable to pay on account of turnover tax and wholesale tax if,
#1273542
(ii) go ndearna sé an lá direach roimh an lá sonraithe iomlán a chuid stoic trádála mar a duradh a dhíol i gcúrsa gnó le duine a raibh na gníomhaíochtaí céanna á seoladh aige agus bhí aige féin agus nach raibh raiteas i scríbhinn tugtha aige dó, de réir alt 50 den Acht Airgeadais, 1963 , ag insint uimhir chláraitheachta cúnach láimhdeachais an duine nó nach raibh ráiteas i scribhinn tugtha aige dó, de réir alt 5 den Acht Airgeadais (Uimh. 2), 1966 , ag insint uimhir chláraitheachta cánach mórdhíola an duine, agus
(ii) he had on the day immediately preceding the specified day sold the whole of his stock-in-trade aforesaid in the course of business to a person who was carrying on the same activities as his own and who had not given him, in accordance with section 50 of the Finance Act, 1963 , a statement in writing quoting the turnover tax registration number of the person nor given him, in accordance with section 5 of the Finance (No. 2) Act, 1966 , a statement in writing quoting the wholesale tax registration number of the person, and
#1273546
(b) i gcás an duine cuntasach a bheith cláraithe díreach roimh an lá sonraithe i leith cánach láimhdeachais faoi fhorálacha alt 49 den Acht Airgeadais, 1963 , nó é a bheith ceangailte air faoi fhorálacha an ailt sin na sonraí a shonraítear le haghaidh cláraithe a thabhairt, ach gan é a bheith cláraithe i leith cánach mórdhíola faoi fhorálacha alt 4 den Acht Airgeadais (Uimh. 2), 1966 , nó gan é a bheith ceangailte air faoi fhorálacha an ailt sin na sonraí a shonraítear le haghaidh cláraithe a thabhairt, méid is comhionann le méid na cánach mórdhíola a bheadh dlite air a íoc dá mba rud é,
( b ) in case, immediately before the specified day the accountable person was registered for turnover tax under the provisions of section 49 of the Finance Act, 1963 , or required under the provisions of that section to furnish the particulars specified for registration, but was not registered for wholesale tax under the provisions of section 4 of the Finance (No. 2) Act, 1966 , nor required under the provisions of that section to furnish the particulars specified for registration, an amount equal to the amount of wholesale tax which he would be liable to pay if,
#1273550
(ii) go ndearna sé an lá díreach roimh an lá sonraithe iomlán a chuid stoic trádála mar a dúradh a dhíol i gcúrsa gnó le duine a raibh na gníomhaíochtaí céanna á seoladh aige agus a bhí aige féin agus a raibh ráiteas i scríbhinn tugtha aige dó de réir alt 50 den Acht Airgeadais, 1963 , ag insint uimhir chláraitheachta an duine ach nach raibh ráiteas i scríbhinn tugtha aige dó, de réir alt 5 den Acht Airgeadais (Uimh. 2), 1966 , ag insint uimhir chláraitheachta cánach lámhdeachais an duine sin, agus
(ii) he had on the day immediately preceding the specified day sold the whole of his stock-in-trade aforesaid in the course of business to a person who was carrying on the same activities as his own and who had in accordance with section 50 of the Finance Act, 1963 , given him a statement in writing quoting the registration number of the person but had not given him, in accordance with section 5 of the Finance (No. 2) Act, 1966 , a statement in writing quoting the wholesale tax registration number of such person, and
#1273586
—(1) (a) D'ainneoin na bhforálacha maidir le cáin láimhdeachais agus cáin mhórdhíola a aisghairm leis an Acht seo, aon suimeanna a bheidh dlite mar gheall ar cháin láimhdeachais nó cáin mhórdhíola faoi chonradh a bheidh déanta roimh an lá sonraithe, mar aon le haon suimeanna breise a d'fhéadfadh a bheith inghnóthaithe de bhua forálacha alt 9 den Acht Airgeadais (Uimh. 2), 1966 , alt 7 den Acht Airgeadais (Uimh. 2), 1968 , alt 58 den Acht Airgeadais, 1969 , alt 51 den Acht Airgeadais, 1970 , nó alt 4 den Acht Airgeadais (Uimh. 2), 1970 , beidh siad, cheal comhaontú dá mhalairt, ach faoi réir fho-alt (2), inghnóthaithe ionann agus dá mba nár aisghaireadh na forálacha sin maidir le cáin láimhdeachais agus cáin mhórdhíola.
—(1) ( a ) Notwithstanding the repeal by this Act of the provisions relating to turnover tax and wholesale tax, sums due on account of turnover tax or wholesale tax under a contract entered into before the specified day, together with any additional sums which might be recoverable by virtue of the provisions of section 9 of the Finance (No. 2) Act, 1966 , section 7 of the Finance (No. 2) Act, 1968 section 58 of the Finance Act, 1969 , section 51 of the Finance Act, 1970 , or section 4 of the Finance (No. 2) Act, 1970 , shall, in the absence of agreement to the contrary, but subject to subsection (2), be recoverable as if the said provisions relating to turnover tax and wholesale tax had not been repealed.
#1260729
—Déanfar, le héifeacht ar an agus ón 1ú lá de Shamhain, 1970, an cháin mhórdhíola a fhorchuirtear le halt 2 den Acht Airgeadais (Uimh. 2), 1966 , a mhuirearú, a thobhach agus a íoc de réir fiche faoin gcéad i gcás na n-earraí a shonraítear sa Tábla a ghabhann le halt 7 (1) den Acht sin, agus, dá réir sin, déantar leis seo “fiche faoin gcéad” a chur in ionad “cúig déag faoin gcéad” san alt sin 7 (1) le héifeacht ar an agus ón dáta sin, agus déantar leis seo “fiche faoin gcéad” a chur in ionad “cúig déag faoin gcéad” in alt 11 (1) den Acht sin i leith earraí arna n-allmhairiú ar an dáta sin nó dá éis.
—With effect on and from the 1st day of November, 1970, wholesale tax imposed by section 2 of the Finance (No. 2) Act, 1966 , shall, in the case of the goods specified in the Table to section 7 (1) of that Act, be charged, levied and paid at the rate of twenty per cent. and, accordingly "twenty per cent." is hereby substituted for "fifteen per cent." in the said section 7 (1) with effect on and from that date, and "twenty per cent." is hereby substituted for "fifteen per cent." in section 11 (1) of that Act in respect of articles imported on or after that date.