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IMEACHTAÍ AN CHOISTE SPEISIALTA.PROCEEDINGS OF THE SPECIAL COMMITTEE.Dé Céadaoin, 18 Feabhra, 1976.Wednesday, 18th February, 1976.1. Chruinnigh an Coiste ar 11 a.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, Ó Crualaoich, de Valera, Muiris Dockrell, Ó Cinnfhaolaidh, Ó Nuanáin agus Mac Páidín. 3. An Bille a Bhreithniú. D’athchrom an Coiste ar an mBille a bhreithniú. (i) Alt 14. Tairgeadh leasú (An tAire Airgeadais): “In page 20, subsection (7), line 20, after ‘is a time’ to insert the following: ‘immediately preceding the accounting period first mentioned in subsection (6)’.” Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 20, subsection (8), line 29, to delete ‘one year’ and to substitute ‘two years’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (ii) Alt 15. Tairgeadh leasú (An tAire Airgeadais): “In page 21, subsection (5), line 9, to delete ‘one year’ and to substitute ‘two years’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (iii) Alt 16. Tairgeadh leasú (An tAire Airgeadais): “In page 21, subsection (3), line 45, after ‘is a time’ to insert the following: ‘immediately preceding the accounting period first mentioned in subsection (2)’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (iv) Aontaíodh ailt 17 agus 18. (v) Alt 19. Tairgeadh leasú (An tAire Airgeadais): “In page 25, subsection (3), line 25, after ‘is a time’ to insert the following: ‘immediately preceding the accounting period first mentioned in subsection (2)’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (vi) Aontaíodh ailt 20 go 24 go huile. (vii) Alt 25. Tairgeadh leasú (An tAire Airgeadais): “In page 30, in subsection (5), line 52, after ‘Case IV of Schedule D’ to insert the following: ‘for the year of assessment in which the subsequent accounting period ends on an amount the income tax on which at the standard rate for the said year of assessment is equal to the amount of the said tax credit and this assessment shall be’.” Aontaíodh an leasú. Tairgeadh leasú (An tAir Airgeadais): “In page 31, after subsection (6) to insert a new subsection as follows: ‘(7) Any amount on which by virtue of this section income tax is charged on a company by an assessment under Case IV of Schedule D shall not be regarded as income of the company for any purpose of the Tax Acts’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (viii) Alt 26. Tairgeadh leasú (An tAire Airgeadais): “In page 32, in subsection (4), line 3, after ‘Case IV of Schedule D’ to insert the following: ‘for the year of assessment in which the subsequent accounting period ends on an amount the income tax on which at the standard rate for the said year of assessment is equal to the amount of the said tax credit and this assessment shall be’.” Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 32, after subsection (5), to insert a new subsection as follows: ‘(6) Any amount on which by virtue of this section income tax is charged on a company by an assessment under Case IV of Schedule D shall not be regarded as income of the company for any purpose of the Tax Acts’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (ix) Aontaíodh ailt 27 go 30 go huile. (x) Alt 31. Tairgeadh leasú (An tAire Airgeadais): “In page 38, subsection (3), to delete subparagraph (i) of the proviso to paragraph (d) and to substitute the following subparagraph: ‘(i) paragraph (b) shall not prevent an assessment in respect of income tax at the higher rates and for the purpose of charging to tax at the higher rates any amounts treated as income in accordance with paragraph (c), credit under section 4 (e) of the Finance Act, 1974 (charge to tax of income from which tax has been deducted), shall be given as if, by virtue of the provisions of Schedule D, tax had been deducted (at the standard rate for the year of assessment in which those amounts were paid or credited) from the amounts charged to tax at the higher rates;’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (xi) Aontaíodh ailt 32 go 52 go huile. Cuireadh breithniú breise ar an mBille ar athló. 4. Athlá. Chuaigh an Coiste ar athló ar 1.30 p.m. go dtí 3.30 p.m., Dé Máirt, 14 Feabhra, 1976. |
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