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IMEACHTAÍ AN CHOISTE SPEISIALTA.PROCEEDINGS OF THE SPECIAL COMMITTEE.Déardaoin, 26 Deireadh Fómhair, 1978.Thursday, 26th October, 1978.1. The Committee met at 11 a.m. 2. Members Present. The following members were present:— Deputy Reynolds (in the Chair), the Minister for Finance, Deputies Kit Ahern*, Peter Barry, Vincent Brady, Callanan, Cogan, Horgan, McCreevy, Michael O’Leary and Woods. 3. Consideration of Bill. The Committee resumed consideration of the Bill. (i) Section 5. Amendment proposed (Minister for Finance): “In page 6, line 1, to delete ‘rendering’ and to substitute ‘supplying’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 6, line 3, to delete ‘rendering’ and to substitute ‘supply’.” Amendment agreed to. Section, as amended, agreed to. (ii) Section 6. Amendment proposed (Minister for Finance): “In page 7, line 16, to delete ‘course of’ and to substitute ‘course or’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 7, line 46, after ‘taxable persons’ to insert ‘and persons to whom section 13 (3) applies’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 7, line 56, to delete ‘£1,800’ and to substitute ‘£3,000’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 8, line 4, to delete ‘£2,000’ and to substitute ‘£3,000’.”. Question put and agreed to. Amendment proposed (Minister for Finance): “In page 8, line 21, to delete ‘£1,000’ and to substitute ‘£1,500’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 8, line 29, to delete ‘£300’ and to substitute ‘£500’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 9, line 1, to delete ‘section’ and to substitute ‘Act’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 9, subsection (9), line 2, after ‘goods’ to insert ‘, other than live horses and live greyhounds,’.” Amendment agreed to. Amendment proposed (Minister for Finance): “In page 9, line 27, to delete ‘£1,800’ and substitute ‘£3,000’.”. Amendment agreed to. Question:—“That the section, as amended, stand part of the Bill”—put and agreed to. (iii) Section 7 agreed to. (iv) Section 8. Amendment proposed (Minister for Finance): “In page 10, to delete lines 24 to 28, and to substitute the following: ‘(4) The amount on which tax is chargeable in relation to a supply of goods referred to in paragraph (d) (ii), (e) or (f) of section 3 (1) or a supply of services by virtue of regulations made for the purposes of section 5 (3) shall be the cost, excluding tax, of the goods to the person supplying the goods or the cost, excluding tax, of supplying the services, as the case may be.’.” Amendment agreed to. Amendment proposed (Minister for Finance): “In page 10, line 46, to delete ‘and’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 10, between lines 49 and 50, to insert the following: ‘(d) supplies deemed, pursuant to subsection (3) or (4) of section 3, to be made to and by the persons therein mentioned,’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 11, lines 36 and 37, to delete ‘or rendered’.” Amendment agreed to. Section, as amended, agreed to. (v) Section 9. Amendment proposed (Minister for Finance): “In page 11, line 47, to delete ‘rendering’ and to substitute ‘supply’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 12, line 31, after ‘then’ to insert ‘, unless regulations provide for apportionment of the consideration’.”. Amendment agreed to. Section, as amended, agreed to. (vi) Section 10. Amendment proposed (Minister for Finance): “In page 13, line 36, to delete ‘him.’ and to substitute the following: ‘him, and (f) tax charged to him during the period by means of invoices prepared in the manner prescribed by regulations and issued to him in accordance with section 12A.”’. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 13, line 51, after ‘vehicles’ to insert ‘or for use, in a driving school business, for giving driving instruction’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 14, to delete lines 2 to 5, and to substitute the following: ‘in-trade, or (v) goods or services used by the taxable person for the purposes of an exempted activity (whether carried on in the State or elsewhere) or for purposes other than those of his business, but subparagraph (v) shall not operate to prevent a deduction of tax if, and to the extent that, the tax relates to goods and services used for the purposes of any of the following activities: (I) transport outside the State of passengers and their accompanying baggage, (II) services specified in paragraph (i), (xi) or (xii) of the First Schedule, and agency services in regard thereto, supplied outside the Community, and (III) insurance services and the provision of credit, and agency services in regard thereto, directly in connection with the export of goods to a place outside the Community.’.”. Amendment agreed to. Section, as amended, agreed to. (vii) New section. Amendment proposed (Minister for Finance): “In page 14, before section 11, to insert the following section: ‘Special provisions for tax invoiced by flat-rate farmers. The following section shall be inserted after section 12 of the Principal Act: “12A. (1) Where a flat-rate farmer supplies agricultural produce or an agricultural service to a person, the farmer shall, subject to section 17 (2), issue to the person an invoice indicating the consideration (exclusive of the flat-rate addition) in respect of the supply and an amount (in this Act referred to as ‘a flat-rate addition’) equal to 1 per cent. of the said consideration (exclusive of the said addition), and the person shall, if he is a taxable person, be entitled to treat the flat-rate addition as tax deductible under section 12 subject, however, to any restrictions imposed by or under subsection (3) or (4) of that section. (2) In this Act ‘flat-rate farmer’ means a farmer who is not a taxable person.” ’.”. Question:—“That the new section be there inserted”—put, and agreed to. (viii) Section 11. Amendment proposed (Minister for Finance): “In page 14, line 16, to delete ‘12’ and to substitute ‘12A (inserted by this Act)’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 14, line 47, after ‘him’ to insert ‘or in respect of goods imported by him’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 15, line 7, after ‘the State’ to insert ‘but does not include tax chargeable in respect of goods for supply within the State or for hiring out for utilisation within the State’.”. Amendment agreed to. Section, as amended, agreed to. (ix) Section 12. Amendment proposed (Minister for Finance): “In page 15, line 50, after ‘supplies’ to insert ‘, whether made before, on or after the specified day,’.”. Amendment agreed to. Amendment proposed (Minister for Finance): “In page 16, line 5, after ‘supply’ to insert ‘, whether before, on or after the specified day,’.”. Amendment agreed to. Section, as amended, agreed to. (x) Section 13. Amendment proposed (Minister for Finance): “In page 16, to delete lines 35 to 38 and to substitute: ‘(b) any costs in respect of commission, packing, transport and insurance incidental to the delivery of the goods— (i) at the place within the State, indicated on the consignment note or other document necessary for the purposes of their importation, to which the goods are consigned, or (ii) if no such place is so indicated, at the place of first transfer within the State of the cargo of which the goods consist or form part.’.”. Amendment agreed to. Further consideration of the Bill adjourned. 4. Adjournment. The Committee adjourned at 1.10 p.m. until 11 a.m. on Thursday, 2nd November, 1978. * Deputy Kit Ahern substituted for Deputy Fitzsimons [S.O. 70 (2)]. |
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