FINANCE ACT, 1963

Type Act
Publication 1963-07-30
Last updated 2015-06-18
State Partially repealed superseded text
Text As published
articles 106

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

25 amending acts · 2015-06-18, Customs Act 2015

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_________ Circuit _________ Circuit _________ Circuit
County _________ County _________ County _________
Between Between 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

Part I

Name of Debtor:

Part II

(1) (1) (1) (2) (2) (2) (3) (3) (4) (4) (4)
Debt Debt Debt Costs Costs Costs Costs of this Order Costs of this Order Aggregate of sums stated in columns (1), (2) and (3) Aggregate of sums stated in columns (1), (2) and (3) 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.

Part I.

(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.

Part II.

(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.

Part III

(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)”.

Part IV.

(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”.

Part V.

(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.

Part VI.

(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.

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