PART I.

Income Tax.

1. —(1) Income tax shall be charged for the year beginning on the 6th day of April, 1928, at the rate of three shillings in the pound.

(2) Super-tax shall be charged for the year beginning on the 6th day of April, 1928, at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1927.

(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1927, in relation to income tax and super-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the super-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1928.

2. —Super-tax shall not be charged for the year beginning on the 6th day of April, 1929, or any subsequent year.

3. —(1) In addition to the income tax charged at the rate prescribed for any year there shall be charged, levied, and paid for that year in respect of the income of any individual, the total of which from all sources exceeds two thousand pounds, an additional duty of income tax (in this Act referred to as sur-tax) at the rate or rates prescribed by the Oireachtas for that year.

(2) Sur-tax shall be due and payable on or before the 1st day of January next after the end of the year of assessment, except that sur-tax or any part of sur-tax included in an assessment which is signed and allowed on or after the said 1st day of January shall be deemed to be due and payable on the day next after the day on which the assessment is signed and allowed.

(3) All the provisions of the Income Tax Acts which were in force during the year beginning on the 6th day of April, 1927, shall in so far as they relate to super-tax or to any matter or thing touching super-tax continue to have effect and be construed as relating to sur-tax and to the similar matter or thing touching sur-tax, subject to the amendments made therein by this Act and subject to the following modifications, that is to say:—

(a) sub-section (1) of section 5 of the Income Tax Act, 1918, shall have effect as though the words “for the previous year” were omitted therefrom,

(b) sub-section (2) of section 5 of the said Act shall have effect as though the words “for any year” and the words “for the following year” were omitted therefrom,

(c) sub-section (3) of section 5 of the said Act shall have effect as though the words “of the previous year” were omitted therefrom,

(d) section 6 of the said Act shall not have effect,

(e) sub-section (3) of section 7 of the said Act shall have effect as though the words “following the year” were inserted therein before the words “for which super-tax is chargeable,” and

(f) sub-section (1) of section 8 of the said Act as amended by section 26 of the Finance Act, 1919, shall have effect as though the words “the year following the year of assessment” were inserted therein in lieu of the words “any year of assessment.”

4. —Sur-tax shall be charged for the year beginning on the 6th day of April, 1928, at the following rates:—

5. —Sub-section (2) of section 157 (which relates to the date when income tax is due) of the Income Tax Act, 1918, shall cease to have effect so far as it relates to tax chargeable under Schedule A, other than any tax so chargeable in respect of income which is or is to be treated as earned income.

6. —(1) The landlord or immediate lessor or the occupier of any property charged or chargeable under Schedule A or Schedule B of the Income Tax Act, 1918, may apply to the inspector of taxes for the district in which such property is situated for a certificate that all income tax charged under the said Schedules for all the years of assessment ending prior to the 6th day of April preceding the date of the application has been paid and that no further income tax under the said Schedules is chargeable for such years, and the inspector of taxes on being satisfied as to the facts shall issue a certificate to that effect.

(2) Notwithstanding section 199 of the Income Tax Act, 1918, where the property charged or chargeable has been sold for valuable consideration, and the certificate referred to in this section has been issued, the tax certified as having been paid or as not being chargeable, shall not be recoverable by distress from the occupier of the property charged or upon the premises in respect of which the assessment is made.

(3) A certificate of the inspector of taxes under this section shall not discharge any person or property from income tax in case of fraud or failure to disclose material facts other than a bona-fide purchaser for valuable consideration without notice of such fraud or failure or the property of such purchaser.

7. —(1) Subject to the provisions of this section, exemption shall be granted from income tax (including super-tax and sur-tax) in respect of the emoluments payable by a foreign state to which this section applies to any person who, being a citizen of such foreign state, is permanently employed in the consular service of such state and is appointed to serve in Saorstát Eireann and in respect of any income arising outside Saorstát Eireann accruing to any such person, and no account shall be taken of any such emoluments or income in estimating the amount of income of such person for the purposes of the Income Tax Acts.

(2) This section shall be deemed to have come into force on and shall be in force and have effect as on and from the 6th day of April, 1923, and if any person has paid tax from which he would be entitled to be exempted under this section he shall be entitled to repayment of such tax.

(3) This section applies to every foreign state in respect of which the Revenue Commissioners are for the time being satisfied that it gives to persons permanently employed in the consular service of Saorstát Eireann a similar exemption to that given by this section to persons permanently employed in the consular service of such foreign state.

8. —The Agreement set forth in the First Schedule to this Act is hereby confirmed and shall have effect with respect to the exemption or relief to be granted from Saorstát Eireann Income Tax, super-tax and sur-tax for the year beginning on the 6th day of April, 1928, and from Saorstát Eireann income tax and sur-tax for every subsequent year in which the said Agreement has, by virtue of an Act of the British Parliament, effect with respect to the exemption or relief to be granted, in the case of the year beginning on the 6th day of April, 1928, from British income tax, super-tax and sur-tax for that year and, in the case of any subsequent year, from British income tax and sur-tax for such year.

9. —(1) The Special Commissioners shall in each year of assessment cause general notice to be given, requiring all persons who, by the Income Tax Acts, are required to deliver any list, declaration, or statement to make out and deliver such list, declaration or statement to the inspectors of taxes for the respective districts or to the Revenue Commissioners within such time as shall be limited by such notice, not being less than twenty-one days from the giving thereof.

(2) The said general notice shall in each year be given by causing the same to be inserted once in the Iris Oifigiúil and once at least in each of two daily newspapers published in Saorstát Eireann and such insertions shall be deemed to be sufficient compliance with the foregoing sub-section and to be good service of such general notice on all persons concerned.

10. —(1) When assessments under Schedules A and B shall have been signed, the Special Commissioners shall cause notice thereof and of the time for giving notice of appeal to be given in such manner as they shall deem expedient.

(2) Any such notice may be given—

(a) by depositing the assessments with the inspectors of taxes for the respective districts for inspection by the persons assessed, and publishing notice of the time for giving notice of appeal in the Iris Oifigiúil and in at least two daily newspapers published in Saorstát Eireann; or

(b) by delivering to each person assessed a notification of the amount of his assessment and of the time for giving notice of appeal.