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IMEACHTAÍ AN CHOISTE SPEISIALTA.PROCEEDINGS OF THE SPECIAL COMMITTEE.Dé Máirt, 2 Márta, 1976.Tuesday, 2nd March, 1976.1. Chruinnigh an Coiste ar 2.30 p.m. 2. Comhaltaí i Láthair. Bhí na comhaltaí seo a leanas i láthair:— An Teachta Seán Easmann (sa Chathaoir), An tAire Airgeadais, na Teachtaí Pádraig Béalatún, Éamonn Ó Coileáin, de Valera, Muiris Dockrell, Ó hEochaidh agus Caomhánach. 3. An Bille a Bhreithniú. D’athchrom an Coiste ar an mBille a bhreithniú. (i) Alt 111. Tairgeadh leasú (An tAire Airgeadais): “In page 106, subsection (4), paragraph (a), line 52, after ‘amount’ to insert ‘of the assets’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (ii) Aontaíodh ailt 112 go 115 go huile (iii) Alt 116. Tairgeadh leasú (An tAire Airgeadais): “In page 109, subsection (1), lines 8 and 9, to delete ‘,or by section 27 of the Finance Act, 1974’ and to substitute ‘or section 17’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (iv) Aontaíodh ailt 117 go 148 go huile. (v) Alt 149. Tairgeadh leasú (An tAire Airgeadais): “In page 133, subsection (1), lines 56 and 57, to delete ‘section 27 (change of ownership in company: disallowance of trading losses),’ and to substitute ‘section 27 (change in ownership of company: disallowance of trading losses), section 73 (Shannon relief: delivery of statements),’.” Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 134, subsection (2), line 10, after section 27,’ to insert ‘73,’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (vi) Aontaíodh alt 150. (vii) Alt 151. Tairgeadh leasú (An tAire Airgeadais): “In page 136, subsection (11) (b), line 45, after ‘shall’ to insert the following: ‘,notwithstanding the provisions of section 477 of the Income Tax Act, 1967,’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (viii) Alt 152. Tairgeadh leasú (An tAire Airgeadais): “In page 137, subsection (2) (a), line 49, for ‘Any tax assessable in accordance with section 151’ to substitute the following: ‘Any tax payable in accordance with section 151 without the making of an assessment’.” Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 137, after line 56, to insert the following additional subsection: ‘(3) In its application to any tax charged by any assessment to income tax in accordance with section 151, section 550 of the Income Tax Act, 1967, shall have effect with the omission of th proviso to subsection (1) and subsections (2) and (2A).’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (ix) Aontaíodh ailt 153 go 161 go huile. (x) Alt 162. Tairgeadh leasú (An Teachta de Valera): “In page 144, subsection (4), between lines 43 and 44 to insert a new paragraph as follows: ‘(c) a surcharge shall not be made on the company where it is shown to the satisfaction of the Revenue Commissioners that because of the current or future requirements of the company’s business the retention of the profits may be necessary or advisable for the maintenance and development of that business’.” Tarraingíodh siar an leasú, faoi chead. Tairgeadh leasú (An tAire Airgeadais): “In page 144, subsection (5), line 47, after ‘section 101’ to insert the following: ‘with the substitution in section 101 (2) of a reference to subsection (4) of this section for the reference to subsection (1) of that section’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (xi) Aontaíodh ailt 163 go 168 go huile. (xii) Alt nua. Tairgeadh leasú (An tAire Airgeadais): “In page 150, before section 169, to insert a new section as follows: ‘169.—Where, apart from this section, a company would be entitled to deductions in respect of— (a) interest under the provisions of paragraph 1 (2) of Part III of Schedule 6 to the Income Tax Act, 1967 (provisions for giving effect to agreements for avoidance of double taxation in the case of the United Kingdom), and (b) charges on income which are payments of interest to which the provisions of section 10 (6) apply, the aggregate amount of the deductions which may be made under those provisions shall not exceed the amount specified in section 10 (6).’.” Cuireadh agus aontaíodh an Cheist:— “Go gcuirfear an t-alt nua isteach ansin”. (xiii) Scriosadh alt 169. (xiv) Alt 170. Tairgeadh leasú (An tAire Airgeadais): “In pages 151 and 152, to delete subsections (9) and (10).” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (xv) Aontaíodh ailt 171 agus 172. (xvi) Alt 173. Tairgeadh leasú (An tAire Airgeadais): “In page 153, to delete subsection (7).” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (xvii) Aontaíodh ailt 174 go 181 go huile. (xviii) Alt 182. Tairgeadh leasú (An tAire Airgeadais): “In page 160, subsection (3), line 54, after ‘applying to’ to insert ‘that part of’ and after ‘amount’ to insert ‘in respect of which relief from tax has not been allowed’.” Aontaíodh an leasú. Tairgeadh leasú (An tAite Airgeadais): “In page 161, subsection (3), proviso, paragraph (a), line 2. to delete ‘relevant’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (xix) Aontaíodh alt 183. (xx) Alt 184. Tairgeadh leasú (An tAire Airgeadais): “In page 162, subsection (3), line 45, before ‘and’, to insert ‘in respect of which relief has not been allowed’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (xxi) Aontaíodh ailt 185 go 188 go huile. (xxii) Aontaíodh an Chéad Sceideal. (xxiii) An Dara Sceideal. Tairgeadh leasú (An tAire Airgeadais): “In page 239, paragraph 38, lines 43 and 44, to delete ‘Section 221 of the Income Tax Act, 1967’ and to substitute ‘section 30 of the Corporation Tax Act, 1976’.” Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 229, Part I after paragraph 12, line 44, to insert the following new paragraphs: ‘—. In section 333 (1) (b) of the Income Tax Act, 1967— (1) after “shares of annuities,”“and” shall be deleted; and (2) after “other annual payment” there shall be inserted “, and from income tax chargeable under Schedule F in respect of any distribution”. —. In section 335 (1) of the Idcome Tax Act, 1967, “Schedules C and D” shall be deleted, and there shall be inserted “Schedules C, D and F”. —. In section 336 of the Income Tax Act, 1967, “Schedules C and D” shall be deleted, and there shall be inserted “Schedules C, D and F”. —. In section 337 (2) of the Income Tax Act, 1967, “Schedules C and D” shall be deleted and there shall be inserted “Schedules C, D and F”.’.” Aontaíodh an leasú. Aontaíodh an Sceideal, mar a leasaíodh. (xxiv) An Tríú Sceideal. Tairgeadh leasú (An tAire Airgeadais): “In page 245, in column (3), to delete ‘In section 76 (2), the word “or” at the end of subparagraph (a); subparagraph (b).’ and to substitute ‘In section 76 (2), the word “or” at the end of paragraph (a); paragraph (b).’ ” Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 246, in column (3), between ‘Section 219 (2)’ and ‘Section 221.’ to insert ‘Section 220 (6).’.” Aontaíodh an leasú. Aontaíodh an Sceideal, mar a leasaíodh. (xxv) Aontaíodh an Ceathrú Sceideal. (xxvi) An Cúigiú Sceideal. Tairgeadh leasú (An tAire Airgeadais): “In page 255, paragraph 1, subparagraph (3), line 10, after ‘in subparagraph (2) (b) are’ to insert ‘payments of’.” Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 256, paragraph 2, subparagraph (2), line 41, to delete ‘aggregate amount of the income’ and to substitute ‘amount of the total income (including franked investment income, dividends paid by any body corporate and income which under any provision of the Tax Acts is exempt from any tax or is disregarded for the purposes of any tax or is deemed not to be income)’.” Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 256, paragraph 2, subparagraph (2), lines 42 and 43, to delete ‘aggregate amount of the income’ and to substitute ‘amount of the total income (computed in like manner)’.” Aontaíodh an leasú. Aontaíodh an Sceideal mar a leasaíodh. (xxvii) Aontaíodh an Teideal. 4. Tuarascáil an Choiste. Chuir an Cathaoirleach Dréacht-Tuarascáil faoi bhráid an Choiste agus léadh í mar a leanas:— “The Special Committee has considered the Bill and has made amendments thereunto. The Bill, as amended, is reported to the Dáil.” Aontaíodh an Dréacht-Tuarascáil. Ordaíodh: Tuairisciú dá réir sin. 5. Deireadh an Ghnó. Chuir an Coiste deireadh lena ghnó ar 6 p.m. |
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