Finance Act , 1963

102 Amendment of section 14 of Finance Act, 1962.

102.—Subsection (5) of section 14 of the Finance Act, 1962, is hereby amended by the insertion of “and the provisions of every rule of court so relating” before “shall apply”.

103 Amendment of temporary provisions relating to Road Fund.

103.—(1) Section 1 of the Road Fund (Grants and Advances) (Temporary Provisions) Act, 1959, is hereby amended by the substitution of “four” for “five”.

(2) Section 1 of the Road Fund (Grants) (Temporary Provisions) Act, 1962, is hereby amended by the substitution of “five” for “three” in subsection (1) and by the substitution of “nine” for “seven” in subsection (2).

104 Repeals.

104.—(1) (a) Each enactment specified in column (2) of Part I of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 1st day of January, 1963.

(2) (a) Each enactment specified in column (2) of Part II of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 6th day of April, 1963.

(3) Each enactment specified in column (2) of Part III of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(4) (a) The enactment specified in column (2) of Part IV of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall come into operation on the 1st day of August, 1963, or the date of the passing of this Act, whichever is the later.

(5) (a) Each enactment specified in column (2) of Part V of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall come into operation on the 6th day of April, 1964.

(6) (a) The enactment specified in column (2) of Part VI of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall come into operation on the 6th day of April, 1965.

105 Care and management of taxes and duties.

105.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

106 Short title, construction and commencement.

106.—(1) This Act may be cited as the Finance Act, 1963.

(2) Parts I and IX and (so far as relating to income tax) Parts VII and VIII and section 98 of this Act shall be construed together with the Income Tax Acts.

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

(4) Part IV of and the Fourth Schedule to this Act and (so far as relating to corporation profits tax) Parts VII and VIII and section 98 of this Act shall be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part.

(5) Part V of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(6) Parts I and IX of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force and shall take effect as on and from the 6th day of April, 1963.

(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.

FIRST SCHEDULE. Exempted Activities (Turnover Tax).

Sales of goods for delivery abroad.

Sales by farmers and fishermen of their own produce otherwise than in connection with the carrying on of the business of a shop or similar retail business.

Sales of live animals otherwise than in connection with the carrying on of the business of a shop or similar retail business.

Sales (subject to such limitations, if any, as may be specified by regulations under section 52 of this Act) of earth, stone, gravel, sand and cement.

Sales (subject to such limitations, if any, as may be specified by regulations under section 52 of this Act) of seeds, fertilisers, animal feeding-stuffs and other materials and substances of a kind used in large quantities by farmers and fishermen for the purposes of their occupation (other than hydrocarbon oils for domestic use or road transport).

Sales (subject to such limitations, if any, as may be specified by regulations under section 52 of this Act) of plant, machinery and equipment in general use by farmers and fishermen (other than motor vehicles designed for the conveyance of persons by road).

Sales (subject to such limitations, if any, as may be specified by regulations under section 52 of this Act) of hydrocarbon oils other than hydrocarbon oils for domestic use or for road transport.

Provision of banking and insurance services.

Provision of services given in return for wages and salaries within the scope of Schedule E of the Income Tax Act, 1918.

Provision of services provided for agricultural, industrial or commercial purposes other than services provided in the course of carrying on a business which consists in whole or in part of selling goods by retail.

Provision of services of a professional or educational nature other than services provided in the course of carrying on a business which consists in whole or in part of selling goods by retail.

Provision of services provided by the State and by local authorities.

Provision of services provided by hospitals, nursing homes and similar establishments.

Building, and the installation of heating, lighting, plumbing and sanitary fixtures and fittings, and the repairing, painting and decorating of buildings and of fixtures attached thereto.

Provision of transport.

Letting of houses and accommodation and provision of board and lodging otherwise than by the proprietors of hotels.

Money-lending otherwise than in connection with hire-purchase or credit-sale transactions.

Advertising.

SECOND SCHEDULE. Descriptions of Goods (Turnover Tax).

Food and drink.

Tobacco.

Furniture and furnishings other than office furniture and equipment.

Pottery, glassware, cutlery and cooking utensils.

Domestic kitchen equipment.

Clocks and watches.

Articles for personal use or adornment.

Motor vehicles designed for the conveyance of persons by road.

Sports goods.

Musical instruments.

Radio and television sets and gramophones.

Gramophone records.

Hydrocarbon oils for domestic use or for road transport.

THIRD SCHEDULE. Provisions Referred to in Sections 73, 74 and 76 of this Act.

Column 1	Column 2	Column 3
Income Tax Act, 1918 Subsection (2) of section 7 Subsection (3) of section 7 Section 8 Section 100 Section 101 Rule 10 of the Rules applicable to Cases I and II of Schedule D Rule 17 of the General Rules Finance Act, 1958 Subsection (5) of section 9 Finance Act, 1961 Subsection (1) of section 13	Income Tax Act, 1918 Section 102 Section 103 Section 104 Section 105 Section 139 Finance Act, 1922 Section 22 Paragraph 4 of First Schedule Paragraph 11 of First Schedule Finance Act, 1938 Subsection (2) of section 6 Subsection (4) of section 14 Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956 Section 10 Finance Act, 1968 Paragraph (b) of subsection (1) of section 39 Finance (Miscellaneous Provisions) Act, 1958 Section 6 This Act Section 16 Section 17 Section 95	Income Tax Act, 1918 Rule 1 of the Rules under the heading commencing with the words “Rules as to interest, & c., with the payment” in the Rules applicable to Schedule C Paragraph (2) of Rule 21 of the General Rules Finance Act, 1923 Section 6 Finance Act, 1958 Paragraph (a) of subsection (1) of section 39

FOURTH SCHEDULE. Application of Part VIII to Corporation Profits Tax.

(a) the company shall be liable to a penalty of five hundred pounds, except in the case mentioned in paragraph 2 of this Schedule and, if, in relation to subsection (1) of the said section, the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of fifty pounds for each day on which the failure so continues, and

(b) the secretary shall be liable to a separate penalty of one hundred pounds.

(2) If any person contravenes the provisions of subsection (3) of section 56 of the Finance Act, 1920, he shall be liable to a penalty of five hundred pounds.

(a) five hundred pounds, and

(b) the amount, or, in the case of fraud, twice the amount, of the difference specified in paragraph 4 of this Schedule

and the secretary shall be liable to a separate penalty of one hundred pounds, or, in the case of fraud, of two hundred pounds.

(2) Where any such return, particulars, statement or declaration was or were delivered or made by the secretary of a company neither fraudulently nor negligently and it comes to his notice that it or they was or were incorrect, then, unless the error is remedied without unreasonable delay, the return, particulars, statement or declaration shall be treated for the purposes of this paragraph as having been negligently delivered or made by him.

(a) the total amount of tax chargeable in assessments for any accounting period which is or includes the period or any part of the period to which the return, particulars, statement or declaration relates or relate; and

(b) the amount which would have been the amount so chargeable if the return, particulars, statement or declaration as delivered or made had been correct.

(2) Any proceedings for the recovery of any penalty under subparagraph (1) of paragraph 3 of this Schedule shall not be out of time by reason that they are commenced after the time allowed by the preceding subparagraph of this paragraph.

(2) If an officer who has commenced proceedings pursuant to this paragraph, or who has continued the proceedings by virtue of this subparagraph, dies or otherwise ceases for any reason to be an officer authorised for the purposes of subparagraph (1) of this paragraph—

(a) the right of such officer to continue the proceedings shall cease and the right to continue them shall vest in such other officer so authorised as may be nominated by the Revenue Commissioners,

(b) where such other officer is nominated under clause (a) of this subparagraph, he shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first-mentioned officer, and

(c) where an officer is so substituted, he shall give notice in writing of the substitution to the defendant.

(3) In proceedings pursuant to this paragraph a certificate, signed by a Revenue Commissioner certifying the following facts, namely, that a person is an officer of the Revenue Commissioners and that he has been authorised by them for the purposes of subparagraph (1) of this paragraph, shall be evidence until the contrary is proved of those facts.

(4) In proceedings pursuant to this paragraph, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that the plaintiff has ceased to be an officer of the Revenue Commissioners authorised by them for the purposes of subparagraph (1) of this paragraph, that another person is an officer of the Revenue Commissioners, that such other person has been authorised by them for the purposes of subparagraph (1) of this paragraph and that he has been nominated by them, in relation to the proceedings, for the purposes of subparagraph (2) of this paragraph, shall be evidence until the contrary is proved of those facts.

(5) In proceedings pursuant to this paragraph, a certificate certifying the facts referred to in subparagraph (3) or (4) of this paragraph and purporting to be signed by a Revenue Commissioner may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been so signed.

(6) In proceedings under this paragraph for recovery of a penalty referred to in subparagraph (1) of paragraph 1 or paragraph 2 of this Schedule—

(a) a certificate signed by an officer of the Revenue Commissioners which certifies that he has examined the relevant records and that it appears from them that, during a stated period, any stated returns, particulars or notice referred to in section 55 of the Finance Act, 1920, were not or was not received from the secretary shall be evidence until the contrary is proved that the secretary did not, during that period, furnish those returns or particulars or give that notice,

(b) a certificate certifying as provided for in clause (a) of this subparagraph, and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such officer.

(7) Subject to this Schedule, the rules of the High Court for the time being applicable to civil proceedings shall apply to proceedings pursuant to this paragraph.

FIFTH SCHEDULE. Forms of Execution Orders

THE HIGH COURT

REVENUE

	19	No.
Between A.B.,		Plaintiff,
and CD.,		Defendant.

To the several Sheriffs and County Registrars and to the Commissioner and members of the Garda Síochána, greeting.

WHEREAS lately in the High Court it was adjudged that the person named in Part I of the Schedule hereto (in this Order referred to as the Debtor) is justly indebted to the Minister for Finance for the benefit of the Central Fund in the sum stated in column (1) of Part II of that Schedule together with the sum stated in column (2) of that Part for costs as appears of record in the High Court:

You the several Sheriffs and County Registrars are hereby commanded to take in execution the goods and chattels of the Debtor to satisfy the aggregate amount stated in column (4) of the said Part II, being the aggregate amount of those sums together with the sum stated in column (3) of the said Part II for the costs of this Order.

AND, save where the Debtor is a body corporate, in the event of the goods or chattels of the Debtor not being sufficient to satisfy that aggregate, or in the event of the Debtor having no goods or chattels which can be taken in execution to satisfy that aggregate, you, the Sheriff or County Registrar to whom this Order is handed for execution, are hereby commanded to give a certificate to that effect in one of the forms endorsed hereon to the Commissioner of the Garda Síochána.

AND you, the Commissioner and members of the Garda Síochána, are hereby commanded, upon the receipt of this Order by such Commissioner, with the certificate endorsed hereon signed by the said Sheriff or County Registrar, to take and convey the Debtor to the nearest prison and there deliver him to the Governor of such prison there to remain and be kept by such Governor until satisfaction be made of that aggregate, or until the expiration of the period of six months, whichever shall be the shorter.

SCHEDULE

Name of Debtor:

(1)			(2)			(3)			(4)
Debt			Costs			Costs of this Order			Aggregate of sums stated in columns (1), (2) and (3)
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
						1	10	0
BY ORDER,		Chief Justice of Ireland,
---	---	---
the	day of	, 19.

This Order is issued by

The Solicitor for the Plaintiff

of

Levy the aggregate amount stated in column (4) of Part II of the Schedule to the within Order.

---

Sheriff/County Registrar

of

CERTIFICATE

To the Commissioner of the Garda Síochána.

I hereby certify that the goods and chattels of the Debtor named in Part I of the Schedule to the within Order are not sufficient to satisfy the aggregate amount stated in column (4) of Part II of that Schedule and that the amount levied is the amount stated hereunder leaving a balance of the difference between that amount and the said aggregate amount to be satisfied.

	£ s. d.
AMOUNT LEVIED:
GIVEN under my hand this	day of	, 19.

---

Sheriff/County Registrar

of

To the Commissioner of the Garda Síochána.

I hereby certify that the Debtor named in Part I of the Schedule to the within Order has no goods or chattels which can be taken in execution to satisfy the aggregate amount stated in column (4) of Part II of that Schedule.

GIVEN under my hand this	day of	, 19.

---

Sheriff/County Registrar

of

THE CIRCUIT COURT

REVENUE

_________ Circuit
County _________
Between
A.B., CD.,	and	Plaintiff, Defendant.

To the several Sheriffs and County Registrars and to the Commissioner and members of the Garda Síochána, greeting.

WHEREAS lately in the Circuit Court it was adjudged that the person named in Part I of the Schedule hereto (in this Order referred to as the Debtor) is justly indebted to the Minister for Finance for the benefit of the Central Fund in the sum stated in column (1) of Part II of that Schedule together with the sum stated in column (2) of that Part for costs as appears of record in the Circuit Court:

You the several Sheriffs and County Registrars are hereby commanded to take in execution the goods and chattels of the Debtor to satisfy the aggregate amount stated in column (4) of the said Part II, being the aggregate amount of those sums together with the sum stated in column (3) of the said Part II for the costs of this Order.

AND, save where the Debtor is a body corporate, in the event of the goods or chattels of the Debtor not being sufficient to satisfy that aggregate, or in the event of the Debtor having no goods or chattels which can be taken in execution to satisfy that aggregate, you, the Sheriff or County Registrar to whom this Order is handed for execution, are hereby commanded to give a certificate to that effect in one of the forms endorsed hereon to the Commissioner of the Garda Síochána.

AND you, the Commissioner and members of the Garda Síochána, are hereby commanded, upon the receipt of this Order by such Commissioner, with the certificate endorsed hereon signed by the said Sheriff or County Registrar, to take and convey the Debtor to the nearest prison and there deliver him to the Governor of such prison there to remain and be kept by such Governor until satisfaction be made of that aggregate, or until the expiration of the period of six months, whichever shall be the shorter.

SCHEDULE

Name of Debtor:

(1)			(2)			(3)		(4)
Debt			Costs			Costs of this Order		Aggregate of sums stated in columns (1), (2) and (3)
£	s.	d.	£	s.	d.	s.	d.	£	s.	d.
						16	6
Dated this	day of	, 19.
---	---	---
		By the Court. County Registrar.

This Order is issued by

The Solicitor for the Plaintiff

of

Levy the aggregate amount stated in column (4) of Part II of the Schedule to the within Order.

---

Sheriff/County Registrar

of

CERTIFICATE

To the Commissioner of the Garda Síochána.

I hereby certify that the goods and chattels of the Debtor named in Part I of the Schedule to the within Order are not sufficient to satisfy the aggregate amount stated in column (4) of Part II of that Schedule and that the amount levied is the amount stated hereunder leaving a balance of the difference between that amount and the said aggregate amount to be satisfied.

	£s. d.
AMOUNT LEVIED:
GIVEN under my hand this	day of	, 19.

---

Sheriff/County Registrar

of

To the Commissioner of the Garda Síochána.

I hereby certify that the Debtor named in Part I of the Schedule to the within Order has no goods or chattels which can be taken in execution to satisfy the aggregate amount stated in column (4) of Part II of that Schedule.

GIVEN under my hand this	day of	, 19.

---

Sheriff/County Registrar

of

SIXTH SCHEDULE. Enactments Repealed.

(1)	(2)	(3)
Session and Chapter	Short Title	Extent of Repeal
10 & 11 Geo. 5, c. 18	Finance Act, 1920	In paragraph (h) of the proviso to subsection (2) of section 53, the words from “and in the case” to the end of the paragraph.
11 & 12 Geo. 5, c. 32	Finance Act, 1921	Section 53.
(1)	(2)	(3)
---	---	---
Session and Chapter or Number and Year	Short Title	Extent of Repeal
8 & 9 Geo. 5, c. 40	Income Tax Act, 1918	The words “following the year” in subsection (1) of section 8; subsection (4) of section 39; sections 110, 122, 124 and 152; subsection (2) of section 158; the words “and if he has failed to give the particulars required by subsection (2) of this section in the demand note, he shall give them in the receipt” in subsection (3) of section 158; the words “recorder or county court” in subsection (4) of section 149, in subsection (4) of section 187, in subsection (1) of section 196 where they occur after the words “to the said” and in subsection (2) and in subsection (3) of section 196; the words “, as the case may be,” where they occur before the words “any statement” in subsection (1) of section 196; section 203; Rule 5 of No. Ill of Schedule A; in Rule 16 of the Rules applicable to Cases I and II of Schedule D: all words from the words “and a person” to the end of the Rule; Rule 4 of the Miscellaneous Rules applicable to Schedule D; Rule 18 of the Rules applicable to Schedule E.
11 & 12 Geo. 5, c. 32	Finance Act, 1921	In paragraph (b) of subsection (1) of section 30, the words “the work in connection with the husbandry is mainly carried on by beneficiaries of the charity and”.
No. 27 of 1924	Finance Act, 1924	The words “recorder or county court” in subsections (1), (2) and (3) of section 10.
No. 18 of 1927	Finance Act, 1927	Section 8; the words “made under Schedule D of the Income Tax Act, 1918, or according to the rules applicable to that Schedule or under Schedule E of the said Act” in subsection (1) of section 10.
No. 32 of 1929	Finance Act, 1929	The word “and” at the end of paragraph (a) of subsection (1) of section 3 and paragraph (b) of that subsection.
No. 18 of 1944	Finance Act, 1944	Section 9.
No. 25 of 1958	Finance Act, 1958	The words “, in the case of an assessment to income tax, or the Special Commissioners, in the case of an assessment to sur-tax,” and “or, as the case may be, the Special Commissioners,” in subsection (1) of section 10; the words “, the Special Commissioners” in subsection (5) of that section; subsection (6) of section 54.
No. 23 of 1961	Finance Act, 1961	Subsection (4) of section 13.
No. 39 of 1961	Courts (Supplemental Provisions) Act, 1961	The reference to section 196 of the Income Tax Act, 1918, and the judge of the circuit where the assessment was made contained in the Fourth Schedule at reference number 67.
(1)	(2)	(3)
---	---	---
Session and Chapter or Number and Year	Short Title	Extent of Repeal
10 Edw. 7 & 1 Geo. V, c. 3	Finance (1909-10) Act, 1910	The words “, at the election of the Commissioners either” and “, or to an excise penalty equal to treble the amount of the full duty” in subsection (3) of section 50.
8 & 9 Geo. V, c. 40	Income Tax Act, 1918	Subsection (4) of section 7; in paragraph (a) of subsection (1) of section 8, the words “and the penalties for failure to make a returnS”; in subsection (2) of section 8, the words from “and the provisions” to the end of the subsection; section 30; subsection (7) of section 32; in subsection (4) of section 40, the words “and if such claim is made by any person in his own behalf he shall in addition be liable to be charged in treble the tax so chargeable”; in subsection (1) of section 100, the words “true and correct”; subsection (2) of section 102; in paragraph (a) of subsection (1) of section 103, the words “true and correct”; in subsection (1) of section 105, the words from “and the provisions” to the words “any such return”; sections 107 and 132; in subsection (3) of section 139, the words from “and in default” to the end of the subsection; sections 140 and 146; Rules 10 and 11 of No. V of the Rules applicable to Schedule A; Rule 6 of the Rules under the heading commencing with the words “Rules as to interest, & c, with the payment” in the Rules applicable to Schedule C; in paragraph (2) of Rule 10 of the Rules applicable to Cases I and II of Schedule D, the words “under the penalty prescribed by this Act for default in delivering a statement”; in paragraph (1) of Rule 17 of the General Rules, the words “and the penalties for failure to deliver a statement of profits or gains”; in paragraph (2) of Rule 17 of the General Rules, the words from “and the provisions” to the end of the paragraph; in paragraph (3) of Rule 18 of the General Rules, the words “true and correct”.
10 & 11 Geo. V, c. 18	Finance Act, 1920	In subsection (2) of section 17, the words “and thirty”; subsection (3) of section 55; in subsection (3) of section 56, the words from “Any liquidator” to the end of the subsection.
12 & 13 Geo. V. c. 17	Finance Act, 1922	Subsection (2) of section 22; in paragraph 11 of the First Schedule, the words from “If any person” to the end of paragraph.
No. 21 of 1923	Finance Act, 1923	Subsection (4) of section 6.
No. 28 of 1925	Finance Act, 1925	Subsections (2), (3), (4) and (5) of section 10.
No. 35 of 1926	Finance Act, 1926	In subsection (2) of section 19, the words from “and there shall be charged” to the end of the subsection.
No. 28 of 1935	Finance Act, 1935	The words “, at the option of the Revenue Commissioners,” and “either equal to three times the value of the hydrocarbon oil (including the duty thereon) in respect of which the offence was committed or” and “said” in subsection (12) of section 21.
No. 25 of 1938	Finance Act, 1938	Subsection (3) of section 6; in subsection (4) of section 14, the words from “and if that person” to the end of the subsection.
No. 15 of 1946	Finance Act, 1946	Section 27; Third Schedule.
No. 18 of 1950	Finance Act, 1950	Subsection (5) of section 19.
No. 15 of 1951	Finance Act, 1951	Subsection (3) of section 4.
No. 8 of 1956	Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956	In section 10, the words from “and if” to the end of the section.
No. 25 of 1958	Finance Act, 1958	In subsection (5) of section 9, the words from “and the provisions” to the end of the subsection; subsection (3) of section 39; subsection (10) of section 54.
No. 28 of 1958	Finance (Miscellaneous Provisions) Act, 1958	In paragraph (b) of section 6, the words from “and if” to the end of the paragraph.
No. 23 of 1961	Finance Act, 1961	In subsection (1) of section 13, the words “true and correct”; in subsection (5) of section 13, the words “and the time limited for the delivery thereof shall be deemed to have expired on the date of its delivery to the inspector”; subsection (6) of section 13; in subsection (7) of section 13, the words “of subsection (6)”.
(1)	(2)	(3)
---	---	---
Session and Chapter	Short Title	Extent of Repeal
54 & 55 Vict., c. 39	Stamp Act, 1891	Section 40; in the First Schedule, the head of charge “Bill of Lading”.
(1)	(2)	(3)
---	---	---
Session and Chapter or Number and Year	Short Title	Extent of Repeal
8 & 9 Geo. 5, c. 40	Income Tax Act, 1918	Sections 81 and 82; subsections (1) and (2) of section 86; in paragraph (c) of subsection (1) of section 190, the words “special commissioners or”; subsection (3) of section 215.
No. 31 of 1934	Finance Act, 1934	Section 7.
(1)	(2)	(3)
---	---	---
Session and Chapter	Short Title	Extent of Repeal
8 & 9 Geo. 5, c. 40	Income Tax Act, 1918	Sections 168, 172, 175, 176, 177, 178, 179 and 184.