Finance Act, 1976
Acts of the Oireachtas
Source: Acts of the Oireachtas

num: 1
paragraphs: — Section 128 of the Income Tax Act, 1967 , is hereby amended—
(a) by the insertion after paragraph (b) in subsection (4) of the following paragraph:
“(bb) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, the defendant was an employer or a person whose name and address were registered in the register kept and maintained under Regulation 8 (4) of the Income Tax (Employments) Regulations, 1960 , shall be evidence, until the contrary is proved, that the defendant was during that period an employer or, as the case may be, a person whose name and address were so registered,”,
and
(b) by the substitution for “or paragraph (b)” in paragraph (c) of “, (b) or (bb)”, and the said paragraph, as so amended, is set out in the Table to this section.
TABLE
(c) a certificate certifying as provided for in paragraph (a), (b) or (bb) 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 an officer of the Revenue Commissioners.
num: 2
paragraphs: — Section 142 (1) (as amended by the Finance Act, 1975 ) of the Income Tax Act, 1967 , shall have effect—
(a) for the year 1975-76, as if—
(i) for “£592”, in both places where it occurs, there were substituted “£605”, and
(ii) for “£497” there were substituted “£510”,
and
(b) for the year 1976-77 and each subsequent year of assessment, as if—
(i) for “£592”, in both places where it occurs, there were substituted “£670”, and
(ii) for “£497” there were substituted “£575”.
num: 3
paragraphs: — Section 174 of the Income Tax Act, 1967 , is hereby amended—
(a) in subsection (1)—
(i) by the insertion after “required” of “by an inspector”,
(ii) by the substitution of “the inspector is” for “the Revenue Commissioners are”,
(iii) by the substitution of “an authorised officer may” for “the Revenue Commissioners may”,
(iv) by the insertion in paragraph (a) after “inspector” of “or to the authorised officer”, and
(v) by the substitution in paragraph (b) of “an authorised officer” for “any officer authorised by the Revenue Commissioners”;
(b) in subsection (2), by the substitution of “authorised” for “other”, and
(c) by the insertion after subsection (2) of the following subsection:
“(3) In this section ‘an authorised officer’ means an inspector or other officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section”,
and the said subsection (1), as so amended, is set out in the Table to this section.
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(1) Where a person who has been duly required by an inspector to deliver a statement of the profits or gains arising to him from any trade or profession fails to deliver the statement, or where the inspector is not satisfied with the statement delivered by any such person, an authorised officer may serve on that person a notice in writing or notices in writing requiring him to do any of the following things, that is to say—
(a) to deliver to an inspector or to the authorised officer copies of such accounts (including balance sheets) relating to the trade or profession as may be specified or described in the notice within such period as may be therein specified, including, where the accounts have been audited, a copy of the auditor's certificate;
(b) to make available, within such time as may be specified in the notice, for inspection by an inspector or by an authorised officer all such books, accounts and documents in his possession or power as may be specified or described in the notice, being books, accounts and documents which contain information as to transactions of the trade or profession.
num: 4
paragraphs: — Section 197 of the Income Tax Act, 1967 , is hereby amended by the insertion after subsection (1) of the following subsection:
“(1A) Where an application is made under subsection (1), that subsection shall have effect not only for the year of assessment for which it was made but also for each subsequent year of assessment:
Provided that, in relation to a subsequent year of assessment, the applicant may, by notice in writing given to the inspector before the 6th day of July in that year of assessment, withdraw the application and thereupon subsection (1) shall not have effect for the year of assessment in relation to which the notice was given or any subsequent year of assessment.”.
num: 5
paragraphs: — Section 316 of the Income Tax Act, 1967 , is hereby amended, in relation to any claim for relief under the said section 316 made on or after the 30th day of March, 1976, by the insertion in subsection (2) after “1969” of “or section 30 (2), 31 (2) or 50 (4) of the Finance Act, 1974 ”, and the said subsection, as so amended, is set out in the Table to this section.
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(2) This section shall not apply to any sum assessed under section 434 by virtue of Chapter II of Part XII or section 221 (2) (b), 288, 363, or 435 or section 25 (1) of the Finance Act, 1969 or section 30 (2), 31 (2) or 50 (4) of the Finance Act, 1974 .
num: 6
paragraphs: —(1) Section 477 of the Income Tax Act, 1967 , is hereby amended by the substitution, for subsections (1) and (2), of the following subsections:
“(1) Subject to the provisions of this section, tax contained in an assessment for any year shall be payable on or before the 1st day of July in that year, except that tax included in an assessment for any year which is made on or after the 1st day of July shall be deemed to be due and payable on the day next after the day on which the assessment is made.
(2) The following tax charged for any year, that is to say—
num: 7
paragraphs: — Section 497 of the Income Tax Act, 1967 , is hereby amended by the insertion of the following additional proviso:
“Provided also that, in relation to repayments of tax made on or after the 30th day of March, 1976, the amount of tax to be repaid under this section to any person for any year shall not exceed a sum equal to the difference between the amount of tax paid by him, whether by deduction or otherwise, in respect of his income for that year and the amount of tax which would be payable by him for that year if his total income had been charged to tax in accordance with the provisions of this Act.”.
num: 8
paragraphs: — Section 525 (1) of the Income Tax Act, 1967 , is hereby amended by the substitution for “as received by him after deduction of tax” of “as if it were a sum received by him after deduction of tax at the standard rate”.
num: 9
paragraphs: —Subsections (1), (2) and (3) of section 1 of the Finance (No. 2) Act, 1975 , are hereby amended by the substitution of “1976-77” for “1975-76” in each place where it occurs.
num: 10
paragraphs: —(1) Where a deduction falls to be made from the total income of an individual for the year 1976-77 or any subsequent year of assessment in respect of relief to which the individual is entitled under a provision mentioned in column (1) of the Table to this subsection and the amount of the deduction would, but for this section, be an amount specified in column (2) of the said Table, the amount of the deduction shall, in lieu of being the amount specified in the said column (2), be the amount specified in column (3) of the said Table opposite the mention of the amount in the said column (2).
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Statutory provision
Amount to be deducted from total income for 1975-76
Amount to be deducted from total income for 1976-77 and subsequent years
(1)
(2)
(3)
£
£
Income Tax Act, 1967 :
section 138
(married man)
920
1,010
(single person)
575
620
(widowed person)
635
685
section 141 (child)
230
240
(2) Section 6 of the Finance Act, 1974 , shall have effect subject to the provisions of this section.
num: 11
paragraphs: —(1) Where an individual is required by notice, given under section 169 of the Income Tax Act, 1967 , to deliver a statement in writing of the total income in respect of which he is chargeable to tax and that income is or includes income of his wife, he may, within twenty-one days from the date of the receipt of the notice, notify the inspector by whom the notice was given that the income in respect of which he is chargeable to tax is or includes income of his wife.
num: 12
paragraphs: —(1) In this section—
“accounting period”, in relation to a person, means a period of one year ending on the date to which the accounts of the person are usually made up:
Provided that where accounts have not been made up or where accounts have been made up for a greater or lesser period than one year, the accounting period shall be such period not exceeding one year as the Revenue Commissioners may determine;
“person” means a person who is resident in the State and not resident elsewhere but does not include a body corporate.
num: 13
paragraphs: —(1) This section applies to income arising to trustees in any year of assessment so far as it—
(a) is income which is to be accumulated or which is payable at the discretion of the trustees or any other person, whether or not the trustees have power to accumulate it;
(b) is neither, before being distributed, the income of any person other than the trustees nor treated for any of the purposes of the Income Tax Acts as the income of a settlor;
(c) is not income arising under a trust established for charitable purposes only or income from investments, deposits or other property held for the purposes of a fund or scheme established for the sole purpose of providing relevant benefits within the meaning of section 13 of the Finance Act, 1972 ;
(d) exceeds the income applied in defraying the expenses of the trustees in that year which are properly chargeable to income, or would be so chargeable but for any express provisions of the trust; and
(e) is not distributed to one or more persons within that year of assessment or within eighteen months after the end of that year of assessment in such circumstances that the income distributed falls to be treated for the purposes of the Income Tax Acts as the income of the person or persons to whom it is distributed.
(2) (a) Income to which this section applies shall, in addition to being chargeable to income tax at the standard rate for the year of assessment for which it is so chargeable, be charged for that year to an additional duty of income tax (hereinafter referred to as “a surcharge”) at the rate of 20 per cent.
(b) Subject to subsection (3), the provisions of the Income Tax Acts shall apply in relation to a surcharge made under this section as they apply to income tax charged otherwise than by virtue of this section.
(3) Where income in respect of which a surcharge is made is distributed, no relief from or repayment in respect of the surcharge shall be allowed or made to the person to whom the income is distributed.
(4) (a) In this section “trustees” does not include personal representatives within the meaning of section 450 (2) of the Income Tax Act, 1967 , but where personal representatives within the meaning of that section, on or before the completion of the administration of the estate of a deceased person, pay to trustees any sum representing income which, if the personal representatives were trustees within the meaning of this section, would be income to which this section applies, that sum shall be deemed to be paid to the trustees as income and to have borne income tax at the standard rate.
(b) This subsection shall be construed together with Part XXIX of the Income Tax Act, 1967 .
num: 14
paragraphs: —The following section is hereby substituted for section 11 of the Finance Act, 1968 :
“11.—For the purposes of section 132 of the Income Tax Act, 1967 , and section 285 of the Companies Act, 1963 , the sums referred to in subsection (2) of the said section 132 and subsection (2) (a) (iii) of the said section 285 shall be deemed to include—
(a) amounts of tax recoverable under section 7 and amounts of tax recoverable under section 8, and
(b) amounts of tax deducted under section 17 (2) of the Finance Act, 1970 , and amounts of tax recoverable under Regulation 12 of the Income Tax (Construction Contracts) Regulations, 1971 ,
which relate to a period or periods falling in whole or in part within the period of 12 months referred to in the said subsection (2) or the said subsection (2) (a) (iii), as may be appropriate, and in the case of any such amount for a period falling partly within and partly outside whichever of the said periods of 12 months is appropriate, it shall be lawful to apportion the total sum or amount according to the respective lengths of the periods falling within the period of 12 months and outside the period of 12 months in order to arrive at the amount of tax which relates to the said period of 12 months.”.
num: 15
paragraphs: —With effect as on and from the 6th day of April, 1976, Chapter IV of Part V of the Income Tax Act, 1967 , shall apply to all emoluments assessable to income tax under Schedule E other than the emoluments specified in paragraphs (b) and (c) of section 125 of the said Act.
num: 16
paragraphs: —(1) (a) In this section—
“capital allowance” has the same meaning as in section 33 of the Finance Act, 1975 ;
“deduction in respect of contributions” means any deduction allowed by virtue of section 222 , 224 or 233 of the Income Tax Act, 1967 , or Chapter II of Part I of the Finance Act, 1972 ;
num: 17
paragraphs: —(1) In this section—
“accounting period”, in relation to a trade or profession, means a period of 12 months ending on the date up to which the accounts of the trade or profession are usually made up, and where accounts of the trade or profession have not been made up, such period not exceeding 12 months as the Revenue Commissioners may determine;
“date of cessation”, in relation to an office or employment, means the date on which a person ceases to hold the office or employment;
“date of commencement”, in relation to an office or employment, means the date on which a person commences to hold the office or employment;
“period of account”, in relation to a trade or profession, means any period, other than an accounting period, for which the accounts of the trade or profession have been made up;
“period of accrual”, in relation to remuneration in respect of an office or employment in a trade or profession, means the period beginning on—
(a) the first day of an accounting period, or period of account, of the trade or profession, or
(b) the date of commencement of the office or employment,
whichever is the later, and ending on—
(c) the last day of an accounting period, or period or account, or
(d) the date of cessation of the office or employment,
whichever is the earlier;
“relevant date” means—
(a) in relation to an accounting period, the last day of the period,
(b) in relation to a period of account—
(i) where the period of account is less than 12 months, the last day of the period;
(ii) where the period of account is more than 12 months, each 5th day of April within the period and the last day of the period;
“remuneration” includes all salaries, fees, wages, perquisites or profits whatsoever from an office or employment.
num: 18
paragraphs: —(1) Section 21 of the Finance Act, 1974 , shall have effect in relation to the year 1976-77 as if for “1975-76”, in subsection (1), there were substituted “1976-77”.
(2) The said section 21 of the Finance Act, 1974 , is hereby amended by the substitution, for subsection (4), of the following subsections—
“(4) In computing and charging, in accordance with the provisions of this section, profits or gains from farming farm land—
(a) no deduction shall be allowed other than the deductions specified in subsections (2) and (3), and
(b) the aggregate amount of the deductions to be allowed shall not exceed 40 times the rateable valuation of that farm land.
(4A) Subsection (4) shall apply—
(a) as respects the year 1976-77, and
(b) as respects any year of assessment for which an individual elects as provided for in subsection (1) and makes, on or after the 30th day of March, 1976, a claim for relief under section 307 , 308 , 309 or 318 of the Income Tax Act, 1967 .”.
num: 19
paragraphs: —(1) Section 15 (3) of the Finance Act, 1974 , shall not have effect for a year of assessment in the case of an individual or his wife if the individual or his wife at any time in that year of assessment occupies, either solely or in partnership with any other person or persons, farm land being farm land of which neither he nor his wife is the beneficial owner but which—
(a) is owned (whether beneficially or otherwise) by a person connected with him, or
(b) is land in respect of which—
(i) no payment by way of rent or otherwise is made by him or by his wife for the occupation thereof, or
(ii) a payment is made by him or by his wife which, having regard to values prevailing at the time, is less than the payment which could have been obtained in respect of that land on the basis that the negotiations for the payment had been at arm's length:
Provided that this section shall not apply in any case where the farm land is owned by an individual or his wife, if the individual or his wife is an individual to whom section 15 (3) of the Finance Act, 1974 , applies for the said year of assessment.
(2) For the purposes of this section a person shall be regarded as connected with an individual if he would be so regarded for the purposes of section 16 of the Finance (Miscellaneous Provisions) Act, 1968 .
num: 20
paragraphs: —In relation to any payment made on or after the 1st day of March, 1976, and before the 6th day of December, 1976, section 17 of the Finance Act, 1970 , shall have effect as if—
(a) in subsection (2) for “such payment” there were substituted “such payment, unless the sub-contractor produces to him a certificate, issued by the Revenue Commissioners under subsection (7), having affixed to it a seal which bears the words ‘Authenticated by Inspector of Taxes’ and is authenticated after the 28th day of January, 1976, by the signature of an inspector of taxes”, and
(b) in subsection (7) for the words from “on production thereof” to the end of the subsection there were substituted “if it is produced by him to a principal and has affixed to it a seal that complies with subsection (2), entitle him to receive without deduction of tax any payment which is made to him by the principal.”.
num: 21
paragraphs: —In relation to any payment made on or after the 6th day of December, 1976, the Finance Act, 1970 , is hereby amended by the substitution for section 17 of the following section:
“17.—(1) In this section—
‘certificate of authorisation’ means a certificate issued under subsection (7);
‘construction contract’ means a contract (not being a contract of employment) whereby a person (in this section referred to as ‘the contractor’) is liable to another person (in this section referred to as ‘the principal’)—
(a) to carry out construction operations; or
(b) to be answerable for the carrying out of such operations by others, whether under a contract with him or under other arrangements made or to be made by him; or
(c) to furnish his own labour, or the labour of others, in the carrying out of such operations;
‘construction operations’ means operations of any of the following descriptions—
(a) the construction, alteration, repair, extension, demolition or dismantling of buildings or structures;
(b) the construction, alteration, repair, extension or demolition of any works forming, or to form, part of the land, including walls, road-works, power-lines, aircraft runways, docks and harbours, railways, inland waterways, pipelines, reservoirs, water-mains, wells, sewers, industrial plant and installations for purposes of land drainage;
(c) the installation in any building or structure of systems of heating, lighting, air-conditioning, sound-proofing, ventilation, power supply, drainage, sanitation, water supply, burglar or fire protection;
(d) the external cleaning of buildings (other than cleaning of any part of a building in the course of normal maintenance); the internal cleaning of buildings and structures, so far as carried out in the course of their construction, alteration, extension, repair or restoration;
(e) operations which form an integral part of, or are preparatory to, or are for rendering complete such operations as are described above, including site clearance, earth-moving, excavation, tunnelling and boring, laying of foundations, erection of scaffolding, site restoration, landscaping and the provision of roadways and other access works;
(f) operations which form an integral part of, or are preparatory to, or are for rendering complete, the drilling for or extraction of minerals, oil, natural gas or the exploration or exploitation of natural resources;
(g) the haulage for hire of materials, machinery or plant for use, whether used or not, in any of the aforesaid construction operations;
‘construction payments card’ has the meaning assigned to it by subsection (8);
‘construction tax deduction card’ has the meaning assigned to it by subsection (5);
‘proprietary director’ and ‘proprietary employee’ have the meanings assigned to them by section 226 of the Income Tax Act, 1967 ;
‘qualifying period’ means the period of three years, or such shorter period as the inspector may allow, ending on the 5th day of April in the year preceding the year of assessment in respect of which a certificate of authorisation is sought.
(2) Subject to the provisions of this section, where in the performance of a construction contract, whether made before or after the commencement of this section, in the case of which the principal is—
(a) a person who, in respect of the whole or any part of the construction operations to which the contract relates, is himself the contractor under another construction contract, or
(b) a person carrying on a business which includes the erection of buildings, or
(c) a local authority, a public utility society within the meaning of section 2 of the Housing Act, 1966 , or a body referred to in subparagraph (i) or (ii) of section 12 (2) (a) or section 19 or 45 of that Act, or
(d) a Minister of State, or
(e) any board established by or under statute, or
(f) a person who carries on any gas, water, electricity, hydraulic power, dock, canal or railway undertaking,
the principal makes a payment to another person (whether the contractor or not and hereinafter referred to as ‘the subcontractor’), the principal shall deduct from the payment and pay to the Collector tax at the rate of 35 per cent. of the amount of such payment.
num: 22
paragraphs: —(1) Where a person (in this section referred to as “the employee”) holds an office or employment and—
num: 23
paragraphs: —Where, by virtue of section 117 of the Income Tax Act, 1967 , a charge to tax falls to be made on any person in respect of the benefit derived by him from the provision of a vehicle within the meaning of section 30 of the Finance Act, 1973 , the amount to be charged to tax in respect of that benefit shall not, for the year 1976-77 or any subsequent year of assessment, be less than the greater of the following two amounts—
(a) £300, or
(b) 15 per cent. of the relevant cost of the vehicle within the meaning of section 32:
Provided that the amounts specified in paragraphs (a) and (b) shall, in a case where the vehicle is provided for part only of a year of assessment, be reduced in the proportion which that part of the year bears to the said year.
num: 24
paragraphs: — Sections 31 and 37 of the Finance Act, 1973 , are hereby amended—
(a) by the substitution of “to which this section applies” for—
num: 25
paragraphs: —Payments by the Minister for Labour under the Employment Premium Act, 1975 , whether made before or after the commencement of this Part, shall be disregarded for all the purposes of the Tax Acts and the enactments relating to corporation profits tax.
num: 26
paragraphs: —(1) The Finance Act, 1975 , is hereby amended—
(a) in section 31—
(i) by the substitution in subsection (1) in the definition of “accounting period” of “1976” for “1975”,
(ii) by the insertion in subsection (1) after the definition of “company” of:
num: 27
paragraphs: — Section 54 of the Corporation Tax Act, 1976 , is hereby amended by the addition of the following subsection:
“(4) (a) ‘Goods’ in this section shall not include goods sold to the agency whether or not the goods are exported out of the State.
(b) ‘The agency’ in paragraph (a) means the Minister for Agriculture and Fisheries when exercising or performing any power or function conferred on him by Regulation 3 of the European Communities (Common Agricultural Policy) (Market Intervention) Regulations, 1973 , and any other person when exercising or performing any corresponding power or function in any member state of the European Economic Community.”.
num: 28
paragraphs: —(1) In this section—
“approved bank” means any bank approved of for the purposes of this section by the Minister for Finance;
“housing loan” means a loan granted on or after the 1st day of July, 1975, by an approved bank, or a subsidiary thereof, to an individual resident in the State for the sole purpose of the purchase by that individual of a dwelling-house in the State for occupation by him as his only or main residence;
“the approved rate” means the rate of interest approved from time to time by the Minister for Finance for the purposes of this section;
“subsidiary”, in relation to an approved bank, means a company (within the meaning of the Companies Act, 1963 ) which is, or if every such bank were a company (within the meaning aforesaid) would be, a subsidiary (within the meaning of the said Companies Act, 1963 ) of any such bank.
(2) This section applies to interest on housing loans received on or after the 1st day of July, 1975, by an approved bank, or a subsidiary thereof, being interest which has been charged at the approved rate.
(3) Section 52 of the Finance Act, 1920 , shall not apply to interest to which this section applies.
(4) Section 79 (3) of the Corporation Tax Act, 1976 , is hereby amended by the insertion, after paragraph (c), of the following paragraph:
“(cc) interest to which section 28 of the Finance Act, 1976, applies, and, for this purpose, that interest shall, without any deduction therefrom, be regarded as part of the income of the company for the relevant accounting period.”.
num: 29
paragraphs: —Interest payable under section 18 of the Wealth Tax Act, 1975 , or section 41 of the Capital Acquisitions Tax Act, 1976 , shall not be allowed in computing any income, profits or losses for any of the purposes of the Tax Acts or of any of the enactments relating to corporation profits tax.
num: 30
paragraphs: —(1) In this section—
“assessment to tax” means an assessment to tax made on or after the passing of this Act;
“determination of the appeal” has the same meaning as in section 550 (2A) (c) of the Income Tax Act, 1967 ;
“the specified amount of tax” means, in a case where notice of appeal against an assessment to tax has been given—
(a) the amount of tax specified in the notice in accordance with the provisions of subsection (2), or
(b) where no amount of tax is so specified, or where the amount of tax specified exceeds the tax assessed, the tax assessed;
“tax” means income tax, sur-tax, corporation profits tax, corporation tax or capital gains tax, as may be appropriate;
“the tax assessed” means the amount of tax charged by the assessment or, in a case where the tax is payable in two instalments, the amount of each instalment.
(2) Whenever an appeal is made against an assessment to tax, the appellant shall, in the notice of appeal, specify—
(a) the grounds of the appeal, and
(b) the amount of tax in the assessment or, where the tax is payable in two instalments, the amount of each instalment, which, in his opinion, is likely to become payable on or after the determination of the appeal,
but this subsection shall not preclude the Appeal Commissioners from allowing the appellant, on the hearing of the appeal, to go into any ground of appeal which was not specified in the notice of appeal and the omission of which from such notice was, in the opinion of the Appeal Commissioners, not wilful or unreasonable.
(3) In any case where notice of appeal has been given against an assessment to tax—
(a) the specified amount of tax shall, notwithstanding the appeal, be collected, paid and carry interest in all respects as if it were tax charged by an assessment in respect of which no appeal was pending and section 550 (other than subsection (2A)) of the Income Tax Act, 1967 , shall apply accordingly, and
(b) on the determination of the appeal, any balance of tax chargeable in accordance with the determination shall be payable, or any tax overpaid shall be repaid.
(4) Where an overpayment of tax is to be repaid under subsection (3), the overpayment shall carry interest at the rate or rates in force by virtue of section 550 (1) of the Income Tax Act, 1967 , for the period from the date or dates of the payment of the amount or amounts giving rise to the overpayment, as the case may require, to the date on which the repayment is made:
Provided that—
(a) interest shall not be payable under this subsection if it amounts to less than £1, and
(b) income tax shall not be deductible on payment of interest under this subsection and such interest shall not be reckoned in computing income for the purposes of the Tax Acts.
(5) Where the specified amount of tax is paid not later than two months from the date on which it becomes due and payable and that amount is not less than the lesser of the two following amounts—
(a) the tax assessed, and
(b) 80 per cent. of the amount of tax found to be chargeable by the assessment on the determination of the appeal,
interest shall not be payable on any balance of tax if such balance is paid within two months from the date of the determination:
Provided that in a case where the tax found to be chargeable by the assessment is payable in two instalments, this subsection shall apply in relation to each specified amount of tax as if the reference to the amount of tax found to be chargeable by the assessment on the determination of the appeal, were a reference to the amount of the said tax which is payable in the relevant instalment.
(6) Where—
(a) the amount of tax referred to in subsection (5) (b) falls to be computed and the income in respect of which the tax is chargeable consists of or includes income from any source or sources which is to be computed on the basis of the actual amounts receivable in the year of assessment, or where any deductions allowable on account of any annual sums paid out of profits or gains of a person are to be allowed as deductions in respect of the year in which they are payable, and
(b) the appeal is made before the end of the year of assessment to which the assessment relates,
the said amount shall, if the person assessed so elects at the time of determination of the appeal, be computed as if—
(i) the amount of the income from each of the said sources were equivalent to the amount of the income received from that source in the year immediately preceding the year of assessment, and
(ii) the amount of deductions so allowable were an amount equivalent to the amount of those deductions in the year immediately preceding the year of assessment.
(7) Section 416 (1) of the Income Tax Act, 1967 , shall have effect as if for “twenty-one days” there were substituted “thirty days”.
(8) Sections 417 and 419 of the Income Tax Act, 1967 , shall not apply to any assessment to tax.
num: 31
paragraphs: —(1) Sections 25 to 29 of the Finance Act, 1973 , shall have effect, in relation to expenditure incurred on the provision or hiring of a vehicle to which those sections apply, as if for “£2,500”, in each place where it occurs in those sections, there were substituted “£3,500”.
(2) The reference in subsection (1) to expenditure incurred on the provision or hiring of a vehicle does not include—
(a) as respects the said sections 25 to 27, a reference to expenditure incurred on or before the 28th day of January, 1976, or incurred within twelve months after that day under a contract entered into before that day, and
(b) as respects subsections (2) and (3) of the said section 28 and the said section 29, a reference to expenditure under a contract entered into on or before the said 28th day of January, 1976.
num: 32
paragraphs: —(1) In this section—
“qualifying expenditure” means the amount of expenditure incurred in relation to a vehicle (within the meaning of section 30 of the Finance Act, 1973 ), being expenditure which, but for the provisions of this section—
(a) would be allowable as a deduction—
num: 33
paragraphs: —(1) In this section—
“society” means a society registered under the Industrial and Provident Societies Acts, 1893 to 1971, which is an agricultural society or a fishery society within the meaning of section 220 of the Income Tax Act, 1967 ;
“period of account” has the meaning assigned to it by section 155 (5) of the Corporation Tax Act, 1976 ;
“wear and tear allowance” means an allowance under section 241 of the Income Tax Act, 1967 ;
“initial allowance” means an allowance under Chapter I, Part XV of the Income Tax Act, 1967 ;
“investment allowance” means an allowance under section 22 of the Finance Act, 1971 .
(2) In the case of a trade carried on by a society no transaction on or after the 6th day of April, 1976, shall be regarded as an exempted transaction for the purposes of section 220 of the Income Tax Act, 1967 .
(3) Where a society comes within the charge to corporation tax in respect of a trade before the 6th day of April, 1976, an accounting period of the society shall end for purposes of corporation tax on the 5th day of April, 1976.
(4) Where a society carrying on a trade incurred before the 6th day of April, 1976, capital expenditure on the provision of machinery or plant for the purposes of the trade and that expenditure was either—
(a) qualifying expenditure within the meaning of section 11 of the Finance Act, 1967, or
(b) expenditure on qualifying machinery or plant within the meaning of section 26 of the Finance Act, 1971 ,
an allowance equal to the specified amount of that capital expenditure may at the election of the society be made in taxing the trade of the society for the accounting period which commences on the 6th day of April, 1976, as if it were an allowance on account of the wear and tear of the machinery or plant in that accounting period, and where such an election is made, the amount of the capital expenditure on the provision of the machinery or plant still unallowed as at the time of any subsequent event shall for the purposes of Chapter II of Part XVI of the Income Tax Act, 1967 , be deemed to be nil.
(5) For the purposes of subsection (4) the specified amount of the capital expenditure means the amount of that capital expenditure together with any investment allowance in respect of that expenditure after deducting from the aggregate amount thereof—
(a) the amount, as diminished by section 220 (5) of the Income Tax Act, 1967 , of any investment allowance made to the society in respect of that expenditure;
(b) the aggregate amount, as diminished by the said section 220 (5), of the wear and tear allowances and initial allowances, made to the society in respect of that expenditure for all chargeable periods before the accounting period commencing on the 6th day of April, 1976;
(c) the aggregate of the amounts by which the wear and tear allowances in respect of that expenditure would have been diminished by the said section 220 (5) if the only wear and tear allowances for those chargeable periods in respect of that expenditure were the amounts which would have been made if a proper claim had been duly made by the society for each chargeable period without regard to section 11 of the Finance Act, 1967, or section 26 of the Finance Act, 1971 .
(6) Where—
(a) a society comes within the charge to corporation tax in respect of a trade,
(b) the society was within the charge to income tax for the year 1975-76 in respect of the trade, and
(c) a period of account of the society commences before the 6th day of April, 1976, and ends on or after that date,
num: 34
paragraphs: —(1) In this section—
“an authorised officer” means an inspector or other officer of the Revenue Commissioners authorised by them to exercise the powers conferred by this section;
“trade” means any trade or business (other than banking business within the meaning of the Central Bank Act, 1971 ).
(2) An authorised officer may at all reasonable times enter any premises or place where any trade is carried on or anything is done in connection with the trade and—
(a) may require the owner or manager of the premises or place or any person on the premises or in that place who is employed by the person carrying on the trade to produce any books, records, accounts or other documents relating to the trade and may remove and retain any such books, records, accounts or other documents for such period as may be reasonable for their examination,
(b) may examine any such books, records, accounts or other documents and may take copies of or extracts from the books, records, accounts or other documents,
(c) may examine any property listed in any balance sheets, stock sheets or other such statements,
(d) may require the owner or manager of the premises or place or any person on the premises or in that place, who is employed by the person carrying on the trade, to give to the inspector or authorised officer all reasonable assistance.
(3) A person shall not wilfully obstruct or delay an authorised officer in the exercise of his powers under this section.
(4) A person who contravenes subsection (3) or does not comply with a requirement of an authorised officer under this section shall be liable to a penalty of £500.
(5) When exercising any powers conferred by this section, an authorised officer shall, if so requested by any person affected, produce to that person a certificate of the Revenue Commissioners stating that he is authorised to exercise the powers so conferred.
num: 35
paragraphs: —In this Part “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 .
num: 36
paragraphs: —(1) The duty of excise on beer imposed by Paragraph 7 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the rate of £60·595 for, in the case of all beer brewed within the State, every 36 gallons of worts of a specific gravity of 1,055 degrees, and, in the case of all imported beer, every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees in lieu of the rate mentioned in the said Paragraph 7 (1).
(2) The drawback on beer provided for in Paragraph 7 (3) of the Order of 1975 shall, as on and from the 29th day of January, 1976, be calculated according to the original specific gravity of the beer at the rate of £60·608 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees in lieu of the rate mentioned in the said Paragraph 7 (3).
num: 37
paragraphs: —(1) The duty of excise on spirits imposed by Paragraph 4 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in the Second Schedule to this Act in lieu of the several rates specified in the second column of the First Schedule to the said Order.
num: 38
paragraphs: —The duty of excise on tobacco imposed by Paragraph 10 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in the Third Schedule to this Act in lieu of the several rates specified in the Fourth Schedule to the said Order.
num: 39
paragraphs: —(1) The duty of excise on wine imposed by Paragraph 5 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in Part I of the Fourth Schedule to this Act in lieu of the several rates specified in the Second Schedule to the said Order.
num: 40
paragraphs: —(1) The duty of excise on mineral hydrocarbon light oil imposed by Paragraph 11 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the rate of £0·4341 per gallon in lieu of the rate set out in the said Paragraph 11 (1).
(2) (a) Notwithstanding clause (b) or (c) of Paragraph 11 (5) of the Order of 1975, the duty of excise imposed by the said Paragraph 11 shall be charged, levied and paid at the rate of £0.02 per gallon, as on and from the 29th day of January, 1976, on mineral hydrocarbon light oil to which the said clause (b) or (c) applies.
(b) Notwithstanding subparagraph (6) of Paragraph 12 of the Order of 1975, the duty of excise imposed by the said Paragraph 12 shall be charged, levied and paid at the rate of £0.02 per gallon, as on and from the 29th day of January, 1976, on hydrocarbon oil to which the said subparagraph (6) applies.
(3) Paragraph 11 (7) of the Order of 1975 is hereby amended, as on and from the 29th day of January, 1976, by the substitution for “without payment of duty” of “on payment of a duty of excise at the rate of £0·02 per gallon.”.
(4) Any authorisation issued before the 29th day of January, 1976, under the provisions of Paragraph 11 (7) of the Order of 1975, in relation to the importation or the delivery from the premises of a refiner of hydrocarbon oil or from a bonded warehouse free of the duty imposed by Paragraph 11 (1) of the Order of 1975 of articles chargeable with that duty, shall, so far as it affects articles imported or delivered on or after that date, be deemed to authorise the importation or delivery of such articles on payment of a duty of excise at the rate of £0.02 per gallon.
(5) The repayments of excise duty provided for in Paragraphs 11 (10) and 12 (10) of the Order of 1975 shall, where the duty is chargeable and paid after the 28th day of January, 1976, be at the rate of duty paid less an amount of £0·02 per gallon.
(6) Paragraphs 11 (4) and 12 (2) of the Order of 1975 are hereby amended, as on and from the 29th day of January, 1976, by the substitution in each case for “imposed by this Paragraph which is shown, to the satisfaction of the Revenue Commissioners, to have been paid” of “shown, to the satisfaction of the Revenue Commissioners, to have been paid by reason of the operation of this Paragraph”.
(7) Paragraph 12 (1) of the Order of 1975 is hereby amended, as on and from the 29th day of January, 1976, by the substitution for the proviso thereto of the following proviso:
“Provided, however, that the said excise duty shall be charged, levied and paid at the rate of £0·02 per gallon, in lieu of the aforementioned rate, on mineral hydrocarbon heavy oil within the meaning of section 7 (6) of the Finance Act, 1933 (No. 15 of 1933), so sent out or imported on or after the 29th day of January, 1976”.
(8) The amount of any rebate allowed under Paragraph 12 (3) of the Order of 1975 shall, in respect of any hydrocarbon oil imported or delivered on or after the 29th day of January, 1976, be the amount of excise duty chargeable less an amount calculated at the rate of £0.02 per gallon.
(9) Subparagraphs (3) and (13) of Paragraph 11 and Paragraph 12 (9) of the Order of 1975 are hereby revoked as on and from the 29th day of January, 1976.
num: 41
paragraphs: —(1) In addition to any other duty which may be chargeable, there shall be charged, levied and paid, as on and from the 29th day of January, 1976, a duty of excise on gaseous hydrocarbons in liquid form made in the State which are sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or are used by such manufacturer for any purpose other than the manufacture or production of hydrocarbon oil or gaseous hydrocarbons in liquid form and on gaseous hydrocarbons in liquid form imported into the State and such duty shall be charged—
(a) at the rate of £0.02 per gallon until the commencement of section 42 of this Act, and
(b) at the rate of £0·10 per gallon thereafter.
(2) A drawback equal to the amount of the duty imposed by subsection (1) of this section which is shown, to the satisfaction of the Revenue Commissioners, to have been paid in respect of the goods in question, shall be allowed on the exportation from the State or the shipment or deposit in a bonded warehouse for use as ship's stores of any goods chargeable with the said duty.
(3) Whenever the Minister for Finance so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, authorise any person to import or take delivery from the premises of a manufacturer of gaseous hydrocarbons in liquid form or from a bonded warehouse of any goods liable to the duty of excise imposed by subsection (1) of this section without payment of that duty.
(4) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, any goods liable to the duty of excise imposed by subsection (1) of this section may be removed for exportation, or for shipment for use as ship's stores, from the premises of the manufacturer thereof without payment of the said duty.
(5) The Revenue Commissioners may, if they so think fit, allow any goods which are liable to the duty of excise imposed by subsection (1) of this section to be warehoused without payment of the said duty, and may, if and in so far as they so think proper, remit duty on any deficiency arising in goods so warehoused where they are satisfied that no part of such deficiency was caused by illegal or improper means.
(6) Where, in the period from the 29th day of January, 1976, to the 29th day of February, 1976, by reason of the operation of the provisions of Paragraphs 11 and 12 of the Order of 1975 or of subsection (1) of this section, an excise duty at the rate of £0·02 per gallon is payable on the importation or delivery of goods, the Revenue Commissioners may, subject to such conditions for securing the payment of the duty as they may think fit to impose, permit payment of the said duty to be deferred to a date not later than the 29th day of February, 1976.
(7) Paragraph 17 of the Order of 1975 shall, with any necessary modifications, apply, as on and from the 29th day of January, 1976, in relation to the duty of excise imposed by subsection (1) of this section as it applies to the duties imposed by that Order.
(8) Section 15 of the Value-Added Tax Act, 1972 , shall be construed, as on and from the 29th day of January, 1976, until the commencement of section 55 of this Act as if the references to excise duty (inserted by the Order of 1975) included references to the excise duty imposed by subsection (1) of this section.
(9) (a) Subject to paragraph (b) of this subsection, the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute, and not otherwise applied by this section, shall, with any necessary modifications, as on and from the 29th day of January, 1976, apply in relation to the duty of excise imposed by subsection (1) of this section on goods imported into the State as they apply in relation to duties of customs.
(b) Where, in relation to the duty of excise imposed by subsection (1) of this section, there is a provision in this section corresponding to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute, the latter provision shall not apply in relation to that duty of excise.
(10) (a) Subject to paragraph (b) of this subsection, the provisions of the Statutes which relate to the duties of excise and the management thereof and of any instrument relating to the duties of excise made under statute, and not otherwise applied by this section, shall, with any necessary modifications apply, as on and from the 29th day of January, 1976, in relation to the duty of excise imposed by subsection (1) of this section on goods produced or manufactured in the State as they apply to duties of excise.
(b) Where, in relation to the duty of excise imposed by subsection (1) of this section, there is a provision in this section corresponding to a provision of the Statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute, the latter provision shall not apply in relation to that duty of excise.
(11) This section, so far as it relates to the duty of excise on imported goods imposed by subsection (1) of this section, shall be construed together with the Customs Acts and any instrument relating to the customs made under statute and, so far as it relates to the said duty of excise on goods made in the State, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties and any instrument relating to the duties of excise and the management of those duties made under statute.
(12) The provisions of Regulations 3 to 19 and 21 to 39 of the Hydrocarbon Oil Regulations, 1941 , and section 21 (12) of the Finance Act, 1935 , shall apply, as on and from the 29th day of January, 1976, in relation to the goods liable to the duty of excise imposed by subsection (1) of this section as if they were hydrocarbon oil or hydrocarbon (heavy) oil as the case may be within the meaning, in each case, of Regulation 3 of the said Regulations.
(13) The duty of excise imposed by subsection (1) of this section is hereby placed under the care and management of the Revenue Commissioners.
num: 42
paragraphs: —(1) In this section—
“motor vehicle” has the meaning assigned to it by section 21 (15) of the Finance Act, 1935 , as amended by section 8 (6) of the Finance Act, 1942 , and section 17 of the Finance Act, 1949 ;
“motor vehicle gas” means any gaseous hydrocarbons in liquid form chargeable with the duty of excise imposed by section 41 of this Act which are intended for use for combustion in the engine of a motor vehicle.
(2) A rebate of the amount of the duty of excise imposed by section 41 of this Act less an amount calculated at the rate of £0·02 per gallon shall be allowed on gaseous hydrocarbons in liquid form on which the said duty of excise has been paid at the rate specified in subsection (1) (b) of that section and which are shown, to the satisfaction of the Revenue Commissioners, not to be motor vehicle gas.
(3) Where a rebate under subsection (2) of this section is allowed on gaseous hydrocarbons in liquid form, the amount of any drawback which may be allowable under section 41 (2) of this Act shall be reduced by the amount of the rebate so allowed.
(4) (a) There shall be charged, levied and paid on a licence granted by the Revenue Commissioners to be taken out annually by every person who sells or delivers on any premises motor vehicle gas chargeable with the duty imposed by section 41 of this Act at the rate specified in subsection (1) (b) of that section, a duty of excise (in this section referred to as the licence duty) of 25 pence, and where any such person so sells or delivers such gas on more than one premises, the licence duty shall be payable and the said licence shall be taken out annually by such person in respect of each of such premises separately.
(b) The provisions of any statute and any instrument made under statute applying to licences granted under and to the duty of excise imposed by Paragraph 12 (12) of the Order of 1975 shall, with any necessary modifications, apply in relation to licences granted under and to the duty of excise imposed by this subsection as they apply to licences granted under and the duty imposed by the said Paragraph 12 (12).
(5) (a) An officer of the Revenue Commissioners or member of the the Garda SÃ­ochÃ¡na may examine and take samples of any gaseous hydrocarbons in liquid form kept in any tank or other container connected to the engine of a motor vehicle constructed or adapted to use gaseous hydrocarbons in liquid form for combustion in the engine thereof and may interrogate the owner of the vehicle, the person whose name is most recently entered in relation to the registration of the vehicle pursuant to the Roads Act, 1920 , and the person in charge of such vehicle in regard to such gaseous hydrocarbons and may require of those persons proof of payment of the duty of excise imposed by section 41 of this Act at the rate specified in subsection (1) (b) of that section on any such gaseous hydrocarbons and those persons shall give to the officer or member all information required of them that is in their possession or procurement.
(b) For the purposes of exercising the powers conferred on him by paragraph (a) of this subsection, an officer of the Revenue Commissioners or a member of the Garda SÃ­ochÃ¡na may, if he has reasonable grounds to suspect that a motor vehicle in respect of which an offence under this section is being committed is kept at any premises, enter and inspect the premises, other than a dwelling, at any time between the hours of 8 a.m. and 6 p.m. on any day, and bring onto the premises any motor vehicle being used by him in the course of his duties.
(c) If following the interrogation provided for in paragraph (a) of this subsection proof of the payment of the duty mentioned therein is not produced, an officer of the Revenue Commissioners may, if he has reasonable grounds to suspect that the duty in question has not been paid, seize, as liable to forfeiture, the motor vehicle in which the gaseous hydrocarbons are kept.
(d) When exercising any power conferred by this subsection, an officer of the Revenue Commissioners shall, if so requested by any person affected, produce to him the commission or deputation of the Revenue Commissioners appointing him to be such officer.
(6) In any proceedings against a person for selling, delivering, using or keeping gaseous hydrocarbons in liquid form on which the duty imposed by section 41 of this Act has not been paid, or on which a rebate under subsection (2) of this section has been allowed, for combustion in the engine of a motor vehicle, it shall be presumed, until the contrary is proved, that the duty has not been paid or that the rebate has been allowed, as the case may be.
(7) The Revenue Commissioners may make regulations for giving effect to the provisions of section 41 of this Act and this section and, in particular, for—
(a) governing the production, sale, delivery, storage and use of gaseous hydrocarbons in liquid form,
(b) requiring a person who stores, sells or uses gaseous hydrocarbons in liquid form to keep in such manner as may be prescribed by them, and to preserve for a specified period, any books, documents, accounts and records relating to the purchase, receipt, sale or disposal by him of such gaseous hydrocarbons and to allow any officer of the Revenue Commissioners to inspect and take copies of such books, documents, accounts and records,
(c) requiring gaseous hydrocarbons in liquid form and containers for such gaseous hydrocarbons to be marked in such manner as they may specify in the regulations,
(d) requiring information relating to the supply or use of gaseous hydrocarbons in liquid form and containers of such gaseous hydrocarbons to be given by producers of and dealers in such gaseous hydrocarbons and by any person who is an owner of, or who is for the time being in charge of, any motor vehicle constructed or adapted to use gaseous hydrocarbons in liquid form for combustion in the engine thereof.
(8) No person shall—
(a) use for combustion in the engine of a motor vehicle or keep in a tank or other container connected to the engine of a motor vehicle any gaseous hydrocarbons in liquid form on which the duty imposed by section 41 of this Act has not been paid or on which a rebate of duty under subsection (2) of this section has been allowed, or
(b) purchase or receive from a person who is not the holder of a licence under subsection (4) of this section any motor vehicle gas.
(9) Any person who contravenes or fails to comply with the provisions of this section or any regulation under this section or who resists, obstructs or impedes an officer of the Revenue Commissioners or a member of the Garda SÃ­ochÃ¡na in the exercise of any power conferred on him by this section or any regulation under this section shall be guilty of an offence and shall be liable, on conviction, to an excise penalty of £500 and the motor vehicle gas in respect of which the offence was committed shall be forfeited and, in the case of an offence involving a motor vehicle, if it is a second or subsequent offence by the person under this section, the vehicle shall be forfeited.
(10) This section shall come into operation on such day as the Minister for Finance may appoint by order.
num: 43
paragraphs: — Section 21 of the Finance Act, 1935 , is hereby amended by the substitution in subsection (12) (inserted by the Finance Act, 1940 ) of “£500 and the oil in respect of which the offence was committed shall be forfeited and, in the case of an offence involving a motor vehicle—
(i) if it is a second or subsequent offence under the section by the person, or
(ii) if the vehicle has, in substitution for or in addition to the normal fuel tank or tanks of the vehicle, a tank or other container that is concealed, is connected to the engine of the vehicle and contains hydrocarbon oil (chargeable with either of the duties of excise imposed by Paragraph 12 of the Order of 1975) on which neither of the said duties has been paid or on which a rebate under Paragraph 12 (3) of the said Order has been allowed,
the vehicle shall be forfeited” for “one hundred pounds and, in addition, the oil shall be forfeited” and so much of subsection (12), as so amended, as follows paragraph (e) thereof, is set out in the Table to this section.
TABLE
such person shall be guilty of an offence under this section and shall be liable to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £500 and the oil in respect of which the offence was committed shall be forfeited and, in the case of an offence involving a motor vehicle—
(i) if it is a second or subsequent offence under the section by the person, or
(ii) if the vehicle has, in substitution for or in addition to the normal fuel tank or tanks of the vehicle, a tank or other container that is concealed, is connected to the engine of the vehicle and contains hydrocarbon oil (chargeable with either of the duties of excise imposed by Paragraph 12 of the Order of 1975) on which neither of the said duties has been paid or on which a rebate under Paragraph 12 (3) of the said Order has been allowed,
the vehicle shall be forfeited.
num: 44
paragraphs: —Section 34 of the Finance Act, 1963, is hereby amended by the substitution, in subparagraph (i) of paragraph (c) and subparagraph (ii) of paragraph (d) of subsection (4) and in subsection (5) of “£500” for “one hundred pounds” and the said subparagraphs (i) and (ii) and subsection (5), as so amended, are set out in the Table to this section.
TABLE
(i) in case treble the estimated value exceeds £500, the offence shall be tried on indictment, and
(ii) where treble the value so determined exceeds £500, the offence shall be tried on indictment,
(5) An offence under any enactment of the Customs Acts, other than an enactment referred to in the foregoing subsections of this section, shall be tried on indictment if the penalty exceeds or may exceed £500.
num: 45
paragraphs: —(1) A person who imports an aircraft, ship, boat or other vessel liable, on importation, to a duty of customs or a duty of excise shall himself, or by his agent, within 7 days of the time of the importation—
(a) make customs entry thereof by delivering to the proper Officer of Customs and Excise an entry thereof in such form and manner as is directed under section 55 of the Customs Consolidation Act, 1876, and
(b) pay any such duties payable thereon.
(2) A person who contravenes subsection (1) of this section shall be guilty of an offence under the Customs Acts and shall be liable, on conviction to a penalty of £500 and the aircraft, ship, boat or other vessel in relation to which the offence was committed shall be forfeited.
num: 46
paragraphs: —The Orders mentioned in the Table to this section are hereby confirmed.
TABLE
S.I. No. 127 of 1975
Imposition of Duties (No. 218) (Customs Duties and Form of Customs Tariff) Order, 1975.
S.I. No. 131 of 1975
Imposition of Duties (No. 219) (Customs Duties and Form of Customs Tariff) Order, 1975.
S.I. No. 307 of 1975
Imposition of Duties (No. 221) (Excise Duties) Order, 1975.
S.I. No. 320 of 1975
Imposition of Duties (No. 222) (Customs Duties and Form of Customs Tariff) Order, 1975.
S.I. No. 324 of 1975
Imposition of Duties (No. 223) (Footwear) Order, 1975.
num: 47
paragraphs: —(1) The Revenue Act, 1898, is hereby amended by the substitution for section 13 of the following section:
“13. In the provisions of sections 9, 10 and 12 of the Stamp Duties Management Act, 1891, which deal with the periods within which applications under those sections must be made ‘6 years’ shall be substituted for ‘two years’”.
(2) Subsection (5) of section 49 and the proviso to subsection (4) of section 50 of the Finance Act, 1969 , are hereby amended by the substitution of “6 years” for “two years”, and the said subsection (5) and the said proviso, as so amended, are set out in the Table to this subsection.
TABLE
(5) In each such case as is referred to in subsection (4) of this section, the Revenue Commissioners may repay the duty charged on the instrument, provided that the application for exemption and repayment is made within 6 years after the date of the instrument.
Provided that the application for repayment is made within 6 years after the date of the decrease in the consideration.
num: 48
paragraphs: — Section 49 of the Finance Act, 1969 , is hereby amended by the substitution for subsections (2) and (3) of the following subsections—
“(2) With effect on and from the 1st day of January, 1976, subsection (1) of this section shall have effect in relation to an instrument if, but only if, it is shown to the satisfaction of the Revenue Commissioners that the Minister for Local Government has certified that he is satisfied that the house to which the instrument relates complies or, on the basis of evidence submitted to him, will comply, with the requirements of one of the following sections, namely, sections 2 and 7 of the Housing (Loans and Grants) Act, 1962 , and sections 15 to 18 and 20 of the Housing Act, 1966 , in relation to the making of a grant in respect of the house under the section.
(3) Stamp duties shall not be chargeable in the case of a conveyance, transfer or lease of a house by a local authority under the provisions of the Housing Act, 1966 , or of a conveyance, transfer or lease of a house by a society registered under the Industrial and Provident Societies Acts, 1893 to 1966, and made, in accordance with a scheme for the provision of houses for its members, to a member or to such member and the spouse of the member.”.
num: 49
paragraphs: —This Part, other than sections 51, 52, 54 to 59 and 62, shall be deemed to have come into operation as on and from the 1st day of March, 1976.
num: 50
paragraphs: —In this Part—
“the Act of 1973” means the Finance Act, 1973 ;
“the Principal Act” means the Value-Added Tax Act, 1972 .
num: 51
paragraphs: —Section 3 of the Principal Act is hereby amended by the substitution of the following paragraph for paragraph (e) of subsection (1):
“(e) the application by a person for the purposes of his business of the goods, being goods which were developed, constructed, assembled, manufactured, produced, extracted or imported by him or by another person on his behalf, except where tax chargeable in relation to the goods would, if they had been delivered to the first-mentioned person by an accountable person, be wholly deductible under section 12, and”.
num: 52
paragraphs: —Section 10 of the Principal Act is hereby amended by the insertion after subsection (6) of the following subsection:
“(6A) (a) In this subsection ‘duty’ means an excise duty chargeable on the importation, manufacture or production of goods or a customs duty.
(b) The amount on which tax is chargeable on the delivery of goods liable to duty shall, where the delivery is made before the duty falls due, be increased by an amount equal to the amount of duty that would be payable in relation to the goods if the duty had become due at the time of the delivery.”.
num: 53
paragraphs: —Section 11 of the Principal Act is hereby amended—
(a) by the substitution in subsection (1) of the following paragraph for paragraph (a) (inserted by the Act of 1973):
num: 54
paragraphs: —Section 12 of the Principal Act is hereby amended by the substitution for paragraph (d) of and the proviso to subsection (1) of the following :
“(d) the tax chargeable during such period in respect of goods applied for the purposes of his business and treated as delivered in accordance with section 3 (1) (e):
Provided that, in relation to—
num: 54
paragraphs: —Section 12 of the Principal Act is hereby amended by the substitution for paragraph (d) of and the proviso to subsection (1) of the following :
“(d) the tax chargeable during such period in respect of goods applied for the purposes of his business and treated as delivered in accordance with section 3 (1) (e):
Provided that, in relation to—
num: 56
paragraphs: —Section 21 of the Principal Act is hereby amended by the substitution for paragraph (b) of subsection (2) of the following paragraph:
“(b) to tax recoverable by virtue of a notice under section 23 as if (whether a notice of appeal under that section is received or not) the tax were tax which the person was liable to pay for the taxable period or, as the case may be, the later or latest taxable period included in the period comprised in the notice.”.
num: 57
paragraphs: —Section 26 of the Principal Act is hereby amended by the substitution for paragraph (d) of subsection (6) of the following paragraphs:
“(d) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, the defendant was an accountable person or was a registered person or was not a registered person shall be evidence until the contrary is proved that, during that period, the defendant was an accountable person or was a registered person or was not a registered person, as the case may be,
(e) a certificate certifying as provided for in paragraph (a), (b), (c) or (d) 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 an officer of the Revenue Commissioners.”.
num: 58
paragraphs: —Section 32 of the Principal Act is hereby amended by the insertion in subsection (1), after paragraph (u), of the following paragraph:
“(uu) the adjustments to be made by an accountable person of any apportionment referred to in paragraph (x) or deduction under section 12 previously made, being adjustments by reference to changes, occurring not later than five years from the end of the taxable period to which the original apportionment or deduction relates, in any of the matters by reference to which the apportionment or deduction was made or allowed, and the determination of the taxable period in and from which or in which any such adjustment is to take effect;”.
num: 59
paragraphs: —Section 34 of the Principal Act is hereby amended by the substitution of the following paragraph for paragraph (a) of subsection (5):
“(a) movable goods of a kind that are delivered by the person in the ordinary course of his business being goods which are actually held for delivery (otherwise than by virtue of section 3 (1) (e)) or which would be so held if they were mature or if their manufacture, preparation or construction were complete, or”.
num: 60
paragraphs: —The Principal Act is hereby amended by—
num: 61
paragraphs: —In consequence of the amendments specified in sections 53 and 60 and the repeals specified in Part II of the Fifth Schedule, the Principal Act is hereby further amended as specified in Part II of the First Schedule.
num: 62
paragraphs: —(1) There shall be included among the debts which, under section 4 of the Preferential Payments in Bankruptcy (Ireland) Act, 1889, are to be paid in priority to all other debts in the distribution of the property of a person, being a bankrupt, arranging debtor, or person dying insolvent, any tax for which the person is liable in relation to taxable periods which shall have ended within the period of 12 months next before the date on which the order of adjudication of the bankrupt was made, the petition of arrangement of the debtor was filed, or, as the case may be, the person died insolvent and any interest payable by the person under section 21 of the Principal Act.
(2) (a) There shall be included among the debts which, under section 285 of the Companies Act, 1963 , are to be paid in priority to all other debts in the winding-up of a company any tax for which the company is liable in relation to taxable periods which shall have ended within the period of 12 months next before the relevant date and any interest payable by the company under section 21 of the Principal Act.
(b) Paragraph (a) shall, for the purposes of section 98 of the Companies Act, 1963 , be deemed to be contained in section 285 of that Act.
(c) In paragraph (a) “the relevant date” has the same meaning as it has in section 285 of the Companies Act, 1963 .
num: 63
paragraphs: —(1) In this section—
“qualified vehicles” means vehicles which, on or before the 29th day of February, 1976, were delivered to or imported by a person other than a manufacturer of goods of the kind so delivered or imported in such circumstances that tax at the rate of 36·75 per cent. was chargeable in relation to such delivery or importation;
“relevant delivery” means a delivery of any qualified vehicles in such circumstances that, but for this section, tax at the rate of 10 per cent. would be chargeable;
num: 64
paragraphs: —(1) In this Part—
“the Act of 1920” means the Roads Act, 1920 ;
“the Act of 1952” means the Finance (Excise Duties) (Vehicles) Act, 1952 ;
“general licence” means a licence issued under section 9 of the Act of 1920;
“licensing authority” means a county council or the corporation of a county borough;
“the Minister” means the Minister for Local Government;
“motor dealer” means a person who carries on the business of manufacturing, repairing or selling vehicles to which this Part applies;
“prescribed” means prescribed by regulations made by the Minister under this Part;
“public place” means any street, road or other place to which the public have access with vehicles, whether as of right or by permission and whether subject to or free of charge;
“relevant licensing authority” means, in relation to a vehicle, the licensing authority in whose functional area the vehicle is for the time being ordinarily kept or in case the vehicle is not ordinarily kept in a particular such area, the licensing authority in whose functional area is situate the principal place of business of the person by whom the vehicle is kept or the place where he ordinarily resides;
“relevant person”, in relation to a vehicle, means a person whose name is most recently entered in relation to the registration of the vehicle pursuant to the Act of 1920;
“vehicle”, except where the context otherwise requires, means a mechanically propelled vehicle;
“vehicle excise duty” means the duty of excise charged and levied under section 1 of the Act of 1952.
(2) A person shall for the purposes of this Part be regarded as keeping a vehicle in a public place if he causes it to be in such place for any period, however short.
(3) This Part, other than section 79, shall come into operation on such day or days as may be fixed therefor by order or orders of the Minister, either generally or with reference to any particular purpose or provision and different days may be so fixed for different purposes and different provisions of this Part.
num: 65
paragraphs: —(1) The Minister may make regulations for prescribing any matter referred to in this Part as prescribed.
(2) Every regulation made by the Minister under this Part shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next twenty-one days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.
num: 66
paragraphs: —(1) Subject to subsection (2) of this section, this Part applies to any vehicle in respect of which vehicle excise duty may be charged.
(2) For so long as a vehicle is used under the authority of a general licence sections 70 and 71 of this Act shall not apply to it.
(3) The Minister may by regulations provide for the exemption of persons using or keeping vehicles which are of a class or description specified in the regulations from all or any of the requirements of this Part, other than section 70, in so far as the requirement or requirements to which the regulations relate apply to the vehicles.
num: 67
paragraphs: —(1) Where a person—
(a) keeps for any period a vehicle in respect of which vehicle excise duty is chargeable, and
(b) a licence referred to in section 1 of the Act of 1952 has not been issued in respect of the vehicle,
the person shall, not later than seven days after the commencement of the period, furnish to the relevant licensing authority in the prescribed manner the particulars prescribed for the purposes of this subsection.
(2) Where as regards a vehicle to which this Part applies the relevant person transfers his interest in the vehicle, the person making the transfer shall within the prescribed period notify in the prescribed manner the relevant licensing authority of the transfer and give to that authority the particulars prescribed for the purposes of this subsection.
(3) Every person who on the commencement of this section is a person to whom a licence mentioned in section 1 of the Act of 1952 has been issued, being a licence which is in force on such commencement, shall, as regards the vehicle to which the licence relates, be deemed to have complied with the requirements of subsection (1) of this section.
(4) Regulations made pursuant to section 12 (1) (d) of the Act of 1920 and which are in force on the commencement of this section shall be deemed also to have been made under this Part by the Minister.
(5) Any person who—
(a) fails to comply with a requirement of subsection (1) or (2) of this section, or
(b) in purported compliance with any obligation to which he is subject by virtue of the said subsection (1) or (2), gives any information which he knows to be false in a material particular or recklessly gives information which is so false,
shall be guilty of an offence.
num: 68
paragraphs: —(1) Vehicle excise duty which is charged in respect of a vehicle and which is for the time being unpaid shall be payable to the relevant licensing authority by any person who, either at the time when the duty is charged or at any other time during the period to which the duty relates, is in relation to the vehicle the relevant person.
(2) In case vehicle excise duty charged in respect of a vehicle remains unpaid after the expiration of the period of fourteen days beginning on the day on which the duty is charged, the duty shall be recoverable by the relevant licensing authority as a simple contract debt and proceedings for its recovery may be taken in any court of competent jurisdiction by the authority, or by any person appointed by the authority for the purposes of this section (which appointment the authority is hereby authorised to make), against any person by whom, by virtue of subsection (1) of this section, the duty is payable to the authority.
(3) Where vehicle excise duty is chargeable on any vehicle, the relevant licensing authority may issue a certificate under this section certifying either or both of the following, namely;
(a) the amount (if any) of duty which is unpaid on the date of the certificate, and
(b) the name of the person standing entered on that date in relation to the registration of the vehicle.
(4) In any legal proceedings a certificate issued under subsection (3) of this section shall be prima facie evidence of the facts thereby certified, and any document purporting to be such a certificate shall be admitted as evidence without proof of the signature of the person purporting to sign the certificate or that the person was an officer of the licensing authority issuing the certificate, until the contrary is shown.
(5) In any proceedings for the recovery of vehicle excise duty charged on a vehicle, other than a vehicle to which section 70 of this Act applies, it shall be a defence for the defendant to prove that the vehicle was not at any time during the period to which the duty relates used either by him or by another person pursuant to a duly given authorisation.
num: 69
paragraphs: —(1) Section 70 of this Act applies to a vehicle to which a declaration under this section relates.
(2) The Government may by order declare that any mechanically propelled vehicle which is a vehicle to which this Part applies and is of a class or description specified in the order shall, for so long as the order remains in force, be a vehicle to which section 70 of this Act applies.
(3) The Government may by order revoke or amend an order under this section (including an order under this subsection).
(4) Where, on an application being made in the prescribed manner as regards, and on the prescribed particulars being furnished in respect of, a vehicle which apart from this section would be a vehicle to which section 70 of this Act applies, the relevant licensing authority is satisfied that the vehicle is permanently incapable of being used or has been broken up or destroyed or has been exported permanently, the relevant licensing authority shall amend in the prescribed manner the particulars furnished as regards the vehicle pursuant to section 5 of the Act of 1920 or pursuant to this Part, and thereupon the vehicle shall cease to be one in relation to which the said section 70 applies.
(5) Where an application is made in the prescribed manner as regards, and the prescribed particulars are furnished in respect of, a vehicle which apart from this subsection would be a vehicle to which section 70 of this Act applies and the relevant licensing authority is satisfied that the vehicle has been stolen and has not been recovered and that such conditions or requirements (if any) as may be prescribed for the purposes of this subsection have been complied with, then for so long as, after the determination of the application by the authority, the vehicle continues not to be recovered, the said section 70 shall not, as respects the vehicle, apply to the person making the application.
(6) An application under this section shall be determined as soon as may be by the licensing authority by which it is duly received.
(7) When an order under this section is proposed to be made by the Government, a draft of the order shall be laid before each House of the Oireachtas and the order shall not be made until a resolution approving of the draft has been passed by each such House.
num: 70
paragraphs: —(1) Subject to subsection (2) of this section, vehicle excise duty shall be chargeable in respect of a vehicle to which this section applies whether or not the vehicle is used in a public place and any person who, either at the time when the duty is charged or at any other time during the period to which the duty relates, is in relation to the vehicle the relevant person shall be liable for payment of the duty.
(2) A person shall not be liable by virtue of subsection (1) of this section to pay vehicle excise duty for—
(a) any period for which such duty has been paid and has not been repaid in consequence of the surrender of a licence,
(b) any period during which he keeps the vehicle solely for the purpose of repairing, maintaining or selling it in the course of his business as a motor dealer or using it under the authority of a general licence in the course of his business as a motor dealer.
num: 71
paragraphs: —(1) Where vehicle excise duty is chargeable on a vehicle (whether by virtue of this Act or the Act of 1952) and is unpaid, then any person who, at any time while the duty remains unpaid, uses, parks or otherwise keeps the vehicle in a public place or causes another person to so use the vehicle or who authorises such use of the vehicle by another person shall be guilty of an offence.
(2) Where a defendant charged with an offence under this section was the servant of the person by whom the vehicle was kept, it shall be a good defence to the charge for the defendant to show that he was using the vehicle in obedience to the express orders of that person.
(3) (a) Where a person is convicted of an offence under this section he shall not be liable to have imposed on him in respect of the same act a penalty under section 13 (1) of the Act of 1920.
(b) Where a penalty referred to in paragraph (a) of this subsection is imposed on a person, he shall not be convicted of an offence under this section in relation to the same act.
num: 72
paragraphs: —Where a person convicted of an offence under section 71 of this Act or section 13 (1) of the Act of 1920 is, at the time of the offence, as regards the vehicle in respect of which the offence was committed, the relevant person, the court shall, in addition to any penalty which it may impose in respect of the offence, order him to pay the relevant licensing authority a sum equal to the amount or, as may be appropriate, the aggregate of the amounts, of vehicle excise duty which, on the date of the conviction, is, by virtue of section 68 of this Act, recoverable from him by the relevant licensing authority.
num: 73
paragraphs: —(1) Where a vehicle to which this Part applies is used, parked or otherwise kept at any time in a public place, if while the vehicle is being so used, parked or kept there is not fixed to and exhibited on the vehicle in accordance with section 5 (5) of the Act of 1920 a licence which is both issued in respect of the vehicle and is for the time being in force, then the person by whom the vehicle is so used, parked or kept at the time shall be guilty of an offence, and in addition to the person aforesaid, the person (if he is not the person aforesaid) who on the day on which the offence is committed is in relation to the vehicle the relevant person shall also be guilty of an offence.
(2) A person shall not be convicted under this section and under section 12 (4) of the Act of 1920 in respect of the same omission.
num: 74
paragraphs: —(1) Subsections (2), (3) and (5) of section 103 of the Road Traffic Act, 1961 , shall apply in relation to an offence under section 73 of this Act as if the offence were an offence to which the said section 103 applies.
(2) Section 2 of the Local Authorities (Traffic Wardens) Act, 1975 , shall be construed and shall have effect as if subsection (2) thereof contained a reference to functions relating to an offence under section 73 of this Act.
(3) Section 3 of the Local Authorities (Traffic Wardens) Act, 1975 , shall apply to an offence under section 73 of this Act and the said section 3 shall be construed and shall have effect in accordance with the foregoing.
num: 75
paragraphs: —(1) In any proceedings for an offence under this Part it shall not be necessary for the prosecution to negative by evidence the existence of any licence referred to in section 1 of the Act of 1952 and the onus of proving the existence of such licence shall be on the person seeking to avail himself thereof.
(2) In any proceedings for an offence under this Part it shall not be necessary for the prosecution to prove that at the time at which the offence is alleged to have been committed, either by virtue of section 66 (2) or section 69 (4) of this Act, this Part did not apply to, or section 70 of this Act either did not apply to or had not ceased to apply in relation to, the vehicle to which the proceedings relate, or, by virtue of section 69 (5) of this Act or regulations made under section 66 (3) of this Act, the said section 70 or any requirement of this Part, did not apply or had not ceased to apply to the defendant, and in any such proceedings the onus of proving that at the said time this Part did not so apply or the said section 70 either did not apply or had ceased so to apply, shall be on the defendant.
(3) In any proceedings for an offence under this Part in which it is alleged by the prosecution that the defendant caused or authorised the use by another person of a particular vehicle in a public place it shall not be necessary for the prosecution to prove that such use was so caused or authorised, but in such proceedings it shall be a good defence for the defendant to prove that on the occasion in question the vehicle was being used by a person other than the defendant and that the defendant had neither caused nor authorised such use.
num: 76
paragraphs: —A person guilty of an offence under this Part shall be liable on summary conviction to a fine not exceeding one hundred pounds.
num: 77
paragraphs: —(1) Section 12 (1) (e) of the Act of 1920 shall have effect as if the words “(not exceeding five shillings)” were deleted.
(2) Subsection (4) of section 12 of the Act of 1920 is hereby amended by the substitution of “one hundred pounds” for “twenty pounds”, and the said subsection (4), as so amended, is set out in the Table to this section.
TABLE
(4) If any person acts in contravention of, or fails to comply with, any regulations made under this Act, he shall, for each offence, be liable on summary conviction to a penalty not exceeding one hundred pounds.
num: 78
paragraphs: —(1) Section 1 of the Act of 1952 is hereby amended by—
(a) the substitution of “in any public place” for “on public roads” in subsection (1); and
(b) the substitution of the following for subsection (11):
“(11) In this section—
‘public place’ means any street, road or other place to which the public have access with mechanically propelled vehicles as of right or by permission and whether subject to or free of charge;
‘quarter’ means any period of three months.”;
and the said subsection (1), as so amended, is set out in the Table to this section.
(2) Section 1 (1) of the Act of 1952, as amended by subsection (1) of this section, shall be construed and shall have effect in relation to a vehicle to which section 70 of this Act applies as if the words “used in any public place” were deleted.
TABLE
num: 1
paragraphs: —(1) On and after the 1st day of January, 1953, there shall, subject to the provisions of this Act, be charged, levied and paid in respect of mechanically propelled vehicles used in any public place duties of excise at the rates specified in the Schedule to this Act.
num: 79
paragraphs: —(1) Subject to subsections (2) and (3) of this section, the Act of 1952, shall, as respects licences under section 1 of that Act for periods beginning on or after the 1st day of March, 1976, be amended by the substitution in Part I of the Schedule thereto (as amended by section 93 (4) of the Finance Act, 1973 ) of the following subparagraph for subparagraph (d) of paragraph 6:
“(d) other vehicles to which this paragraph applies—
not exceeding 8 horse-power
£4 for each unit or part of a unit of horse-power
exceeding 8 horse-power and not exceeding 12 horse-power
£5 for each unit or part of a unit of horse-power
exceeding 12 horse-power
£6 for each unit or part of a unit of horse-power
electrically propelled
£22”.
(2) Subsection (1) of this section shall not have effect in relation to any vehicle—
(a) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 , and for no other purpose,
(b) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose, or
(c) which is used as a hearse and for no other purpose.
(3) Subsection (1) of this section shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 , as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 .
(4) Proceeds of the variations of duties effected by this section, calculated in such manner as the Minister for Finance may direct, shall, notwithstanding section 3 of the Act of 1952, be disregarded in any determination of a sum to be issued out of the Central Fund under section 2 (1) of the Act of 1920.
num: 80
paragraphs: —(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950 ;
“the 1975 amending section” means section 54 of the Finance Act, 1975 ;
“the twenty-sixth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) In relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of December, 1976, subsection (4) of the 1975 amending section shall have effect with the substitution of “£7,122,533” for “£7,272,655”.
(3) Subsection (6) of the 1975 amending section shall have effect with the substitution of “£4,496,112” for “£4,681,565”.
(4) A sum of £9,472,954 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of December, 1976.
(5) The twenty-sixth additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.
(6) Any amount of the twenty-sixth additional annuity not exceeding £6,097,945 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the twenty-sixth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
num: 81
paragraphs: —(1) The enactment mentioned in column (2) of Part I of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Schedule.
num: 82
paragraphs: —All taxes and duties (except the excise duties on mechanically propelled vehicles) imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
num: 83
paragraphs: —(1) This Act may be cited as the Finance Act, 1976.
(2) Part I of this Act (so far as relating to income tax, including sur-tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation profits tax) shall be construed together with Part V of the Finance Act, 1920 , and the enactments amending or extending that Part and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Act, 1975 .
(3) Part II of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and the said Part II, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
(4) Part III of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(5) Part IV of this Act shall be construed together with the Value-Added Tax Act, 1972 , and the enactments amending or extending that Act.
(6) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1976.
(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.