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IMEACHTAÍ AN CHOISTE SPEISIALTA.PROCEEDINGS OF THE SPECIAL COMMITTEE.Dé Máirt, 17 Feabhra, 1976.Tuesday, 17th February, 1976.1. Chruinnigh an Coiste ar 3.30 p.m. 2. Comhaltaí i Láthair. Bhí na comhaltaí seo a leanas i láthair:— An Teachta Easmann (sa Chathaoir), An tAire Airgeadais, na Teachtaí Pádraig Béalatún, Ó Colla, Éamon Ó Coileáin, de Valera, Muiris Dockrell, Ó hEochaidh, Caomhánach, Ó Cinnfhaolaidh, Ó Nuanáin agus Ó Máille. 3. An Bille a Bhreithniú. D’athchrom an Coiste ar an mBille a bhreithniú. (i) Aontaíodh ailt 6 go 9 go huile. (ii) Alt 10. Tairgeadh leasú (An tAire Airgeadais): “In page 15, subsection (5), between lines 33 and 34, to insert the following: ‘Provided that for the purposes of paragraph (b) a payment falling within section 439 (1) (ii) or (iia) of the Income Tax Act, 1967 (dispositions for short periods), shall be treated as incurred for valuable and sufficient consideration’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (iii) Aontaíodh alt 11. (iv) Alt 12. Tairgeadh leasú (An tAire Airgeadais): “In page 17, subsection (3), line 41, to delete ‘payable in the State’.” Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 18, between lines 12 and 13, to insert a new subsection as follows: ‘(8) The provisions of section 64 (1) of the Income Tax Act, 1967, shall not apply in computing income from a trade’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (v) Aontaíodh alt 13. Cuireadh breithniú breise ar an mBille ar athló. 4. Athlá. Chuaigh an Coiste ar athló ar 6.30 p.m. go dtí 11 a.m., Dé Céadaoin, 18 Feabhra, 1976. |
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