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IMEACHTAÍ AN CHOISTE SPEISIALTA.PROCEEDINGS OF THE SPECIAL COMMITTEE.Déardaoin, 26 Deireadh Fómhair, 1978.Thursday, 26th October, 1978.1. Chruinnigh an Coiste ar 11 a.m. 2. Comhaltaí i Láthair. Bhí na comhaltaí seo a leanas i láthair:— An Teachta Mac Raghnaill (sa Chathaoir), an tAire Airgeadais, na Teachtaí Cáit Bean Uí Eachthéirn, * Peadar De Barra, Uinsionn Ó Brádaigh, Ó Callanáin, Ó Cuagáin, Ó hArgáin, Mac Riabhaigh, Micheál Ó Laoire agus Mac Giolla Choille. 3. An Bille a Bhreithniú. D’athchrom an Coiste ar an mBille a bhreithniú. (i) Alt 5. Tairgeadh leasú (An tAire Airgeadais): “In page 6, line 1, to delete ‘rendering’ and to substitute ‘supplying’.”. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 6, line 3, to delete ‘rendering’ and to substitute ‘supply’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (ii) Alt 6. Tairgeadh leasú (An tAire Airgeadais): “In page 7, line 16, to delete ‘course of’ and to substitute ‘course or’.”. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 7, line 46, after ‘taxable persons’ to insert ‘and persons to whom section 13 (3) applies’.”. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 7, line 56, to delete ‘£1,800’ and to substitute £3,000’.”. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 8, line 4, to delete ‘£2,000’ and to substitute ‘£3,000’.”. Cuireadh agus aontaíodh an Cheist. Tairgeadh leasú (An tAire Airgeadais): “In page 8, line 21, to delete ‘£1,000’ and to substitute ‘£1,500’.”. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 8, line 29, to delete ‘£300’ and to substitute ‘£500’.”. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 9, line 1, to delete ‘section’ and to substitute ‘Act’.”. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 9, subsection (9), line 2, after ‘goods’ to insert ‘, other than live horses and live greyhounds,’.” Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 9, line 27, to delete ‘£1,800’ and substitute ‘£3,000’.”. Aontaíodh an leasú. Cuireadh agus aontaíodh an Cheist:— “Go bhfanfaidh an t-alt, mar a leasaíodh, mar chuid den Bhille.” (iii) Aontaíodh alt 7. (iv) Alt 8. Tairgeadh leasú (An tAire Airgeadais): “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.’.” Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 10, line 46, to delete ‘and’.”. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “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,’.”. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 11, lines 36 and 37, to delete ‘or rendered’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (v) Alt 9. Tairgeadh leasú (An tAire Airgeadais): “In page 11, line 47, to delete ‘rendering’ and to substitute ‘supply’.”. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 12, line 31, after ‘then’ to insert ‘, unless regulations provide for apportionment of the consideration’.”. Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (vi) Alt 10. Tairgeadh leasú (An tAire Airgeadais): “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.”’. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 13, line 51, after ‘vehicles’ to insert ‘or for use, in a driving school business, for giving driving instruction’.”. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “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.’.”. Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (vi) Alt nua. Tairgeadh leasú (An tAire Airgeadais): “In page 14, before section 11, to insert the following section: The following section shall be inserted after section 12 of the Principal Act: ‘Special provisions for tax invoiced by flat-rate farmers. “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.” ’.”. Cuireadh agus aontaíodh an Cheist:—“Go gcuirfear an t-alt nua isteach ansin”. (viii) Alt 11. Tairgeadh leasú (An tAire Airgeadais): “In page 14, line 16, to delete ‘12’ and to substitute ‘12A (inserted by this Act)’.”. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 14, line 47, after ‘him’ to insert ‘or in respect of goods imported by him’.”. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “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’.”. Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (ix) Alt 12. Tairgeadh leasú (An tAire Airgeadais): “In page 15, line 50, after ‘supplies’ to insert ‘, whether made before, on or after the specified day,’.”. Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 16, line 5, after ‘supply’ to insert ‘, whether before, on or after the specified day,’.”. Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (x) Alt 13. Tairgeadh leasú (An tAire Airgeadais): “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.’.”. Aontaíodh an leasú. Cuireadh breithniú breise ar an mBille ar athló. 4. Athlá. Chuaigh an Coiste ar athló ar 1.10 p.m. go dtí 11 a.m. Déardaoin, 2 Samhain, 1978. * Ghlac an Teachta Cáit Bean Uí Eachthéirn ionad an Teachta Mac Síomóin [B.O. 20 (2)]. |
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