|
|
Information from certain individuals and bodies corporate.
|
14.—(1) The Minister may from time to time serve a notice in writing on any individual, who appears to him to be the owner or part owner of or in control of a business which appears to him to be carried on by way of trade or for the purposes of gain and to be one to which this section applies, requiring such individual to state if he is the owner or part-owner of or is in control of such business, and if so within twenty-eight days after the service of such notice, to send to the Minister a return—
|
|
| |
(a) stating whether such business complies with all the following conditions, that is to say:—
|
|
| |
(i) that such business was carried on continuously in Saorstát Eireann between the 2nd day of July, 1934, and the date (in this sub-section referred to as the specified date) specified in such notice, and
|
|
| |
(ii) that such business was on the 2nd day of July, 1934, in the beneficial ownership of an individual who was on the 2nd day of July, 1934, a national of Saorstát Eireann, and
|
|
| |
(iii) that such business was on the specified date in the beneficial ownership of an individual who was on the specified date a national of Saorstát Eireann,
|
|
| |
and if so, stating—
|
|
| |
(I) in respect of the individual by whom such business was beneficially owned on the 2nd day of July, 1934, the required particulars in relation to such individual in respect of the 2nd day of July, 1934, and
|
|
| |
(II) in respect of the individual by whom such business was beneficially owned on the specified date, the required particulars in relation to such individual in respect of the specified date; and
|
|
| |
(b) stating whether such business was on the specified date in the beneficial ownership of an individual who was on the specified date a qualified person, and if so, stating the required particulars in relation to such individual in respect of the specified date; and
|
|
| |
(c) stating whether all the following conditions are complied with in respect of such business, that is to say:—
|
|
| |
(i) that such business was carried on continuously in Saorstát Eireann between the 2nd day of July, 1934, and the specified date, and
|
|
| |
(ii) that such business was on the 2nd day of July, 1934, owned by two or more individuals, and
|
|
| |
(iii) that more than half the capital invested on the 2nd day of July, 1934, in such business was beneficially owned by an individual or individuals each of whom was on the 2nd day of July, 1934, a national of Saorstát Eireann, and
|
|
| |
(iv) that such business was on the specified date owned by two or more individuals, and
|
|
| |
(v) that more than half the capital invested on the specified date in such business was beneficially owned by an individual who was or two or more individuals each of whom was on the specified date a national of Saorstát Eireann;
|
|
| |
and if so, stating—
|
|
| |
(I) in respect of the individual (being then a national of Saorstát Eireann) or each of the individuals (being then nationals of Saorstát Eireann) by whom more than half the capital invested on the 2nd day of July, 1934, in such business was owned, the required particulars in relation to such individual or each of such individuals in respect of the 2nd day of July, 1934, and
|
|
| |
(II) in respect of the individual (being then a national of Saorstát Eireann) or each of the individuals (being then nationals of Saorstát Eireann) by whom more than half the capital invested on the specified date in such business was owned, the required particulars in relation to such individuals or each of such individuals in respect of the specified date; and
|
|
| |
(d) stating whether such business was on the specified date beneficially owned by two or more individuals each of whom was on the specified date a qualified person, and if so, stating the required particulars in relation to each such individual, in respect of the specified date; and
|
|
| |
(e) stating whether such business complies with both the following conditions, that is to say:—
|
|
| |
(i) that such business was carried on continuously in Saorstát Eireann between the 1st day of June, 1932, and the specified date, and
|
|
| |
(ii) that such business was on the specified date beneficially owned by the individual or all or some one of the individuals by whom it was beneficially owned on the 1st day of June, 1932,
|
|
| |
and if so, stating the following particulars, that is to say:—
|
|
| |
(I) the name and address of the individual or the names and addresses of the individuals by whom such business was beneficially owned on the 1st day of June, 1932, and on the specified date, and
|
|
| |
(II) the nature and extent of the business (including such matters as capital invested in the business, output and number of employees) on the specified date, and the 1st day of June, 1932, and, if such business was carried on during the month of May, 1932, during such month.
|
|
| |
(2) The Minister may from time to time serve a notice in writing on any body corporate which by way of trade or for purposes of gain carries on any business to which this section applies, requiring such body corporate within twenty-eight days after the service of such notice to send to the Minister a return—
|
|
| |
(a) stating whether such business complies with all the following conditions, that is to say:—
|
|
| |
(i) that such business was carried on continuously in Saorstát Eireann between the 2nd day of July, 1934, and the date specified in such notice (in this sub-section referred to as the specified date), and
|
|
| |
(ii) that such business was owned by a body corporate on the 2nd day of July, 1934, and
|
|
| |
(iii) that such business was owned by a body corporate on the specified date; and
|
|
| |
(b) stating whether such business complies with both the following conditions, that is to say:—
|
|
| |
(i) that such business was carried on continuously between the 1st day of June, 1932, and the specified date, and
|
|
| |
(ii) that such business is on the specified date owned by the body corporate by which it was owned on the 1st day of June, 1932,
|
|
| |
and if so, stating particulars of the nature and extent of the business (including such matters as capital invested in the business, output and number of employees) on the specified date, and on the 1st day of June, 1932, and also, if such business was carried on during the month of May, 1932, during such month; and
|
|
| |
(c) stating whether all the following conditions are complied with in respect of such business, that is to say:—
|
|
| |
(i) that such business was carried on continuously in Saorstát Eireann between the 1st day of June, 1932, and the specified date, and
|
|
| |
(ii) that such business was owned by a body corporate on the specified date, and
|
|
| |
(iii) that the issued shares of such body corporate were on the specified date to an extent exceeding one half (in nominal value) owned by the individual or individuals by whom such business was beneficially owned on the 1st day of June, 1932,
|
|
| |
and if so, stating the following particulars, that is to say:—
|
|
| |
(I) the name and registered office of the body corporate by whom such business was owned on the specified date, and
|
|
| |
(II) the name and address or the names and addresses of the individuals by whom such business was owned on the 1st day of June, 1932, and
|
|
| |
(III) particulars of the nature and extent of the business (including such matters as capital invested in the business, output and number of employees) on the specified date, and on the 1st day of June, 1932, and also if such business was carried on during the month of May, 1932, during such month.
|
|
| |
(3) The Minister may from time to time serve notice in writing on any body corporate requiring such body corporate within twenty-eight days after the service of such notice to send to the Minister a return either—
|
|
| |
(a) in case one class only of shares has been issued by such body corporate on the date specified in such notice (in this sub-section referred to as the specified date), stating the following particulars, that is to say:—
|
|
| |
(i) the number of such shares issued on the specified date, and the nominal value of each of such shares, and
|
|
| |
(ii) the names and addresses of the shareholders on the specified date, and
|
|
| |
(iii) the number of such shares held by each shareholder on the specified date; or
|
|
| |
(b) in case more than one class of shares have been issued by such body corporate on the specified date, stating the following particulars in respect of each such class, that is to say:—
|
|
| |
(i) the number of shares of that class issued on the specified date, the nominal value of each of those shares, and the voting rights (if any) attached to such shares, and
|
|
| |
(ii) the names and addresses of the shareholders of such shares on the specified date, and
|
|
| |
(iii) the number of such shares held by each shareholder on the specified date.
|
|
| |
(4) The Minister may from time to time serve a notice in writing on any individual, who on the date specified in such notice (in this sub-section referred to as the specified date) is a shareholder in any body corporate which by way of trade or for the purposes of gain carries on any business to which this section applies or in any body corporate which holds shares in any such first mentioned body corporate, requiring him, within twenty-eight days after the service of such notice, to send to the Minister a return—
|
|
| |
(a) stating whether he was or was not on the specified date the beneficial owner of such shares, and
|
|
| |
(b) in case on the specified date either, he was not the beneficial owner of all such shares but was the owner of some of them, or he was not the beneficial owner of any of such shares, stating the name and address of the person or the names and addresses of the persons on whose behalf he held on the specified date such shares, specifying in the case of each such person the number and particulars of the shares held for him, and
|
|
| |
(c) in case he was on the specified date the beneficial owner of all or some of such shares, stating—
|
|
| |
(i) whether he claims to have been on the specified date a national of Saorstát Eireann or a qualified person, and
|
|
| |
(ii) if he claims to have been on the specified date a national of Saorstát Eireann, the required particulars in relation to himself in respect of the specified date, and
|
|
| |
(iii) if he claims to have been on the specified date a qualified person, the required particulars in relation to himself in respect of the specified date.
|
|
| |
(5) The Minister may from time to time serve a notice in writing on any individual who is or is deemed to be the beneficial owner of any shares in any body corporate which by way of trade or for purposes of gain carries on any business to which this section applies or in any body corporate which holds shares in any such first-mentioned body corporate requiring him within twenty-eight days after the service of such notice to send a return to the Minister—
|
|
| |
(a) stating whether he claims to have been on the date specified in such notice (in this sub-section referred to as the specified date) a national of Saorstát Eireann or a qualified person, and
|
|
| |
(b) if he claims to have been on the specified date a national of Saorstát Eireann, stating the required particulars in relation to himself in respect of the specified date, and
|
|
| |
(c) if he claims to have been on the specified date a qualified person, stating the required particulars in relation to himself in respect of the specified date.
|
|
| |
(6) If any person on whom a notice is served under this section either refuses or neglects to make a return in accordance with such notice or makes a return which is false or misleading in any material respect, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to, in the case of a first offence under this section, a fine not exceeding ten pounds or, in the case of a second or subsequent offence under this section, a fine not exceeding twenty pounds.
|
|
| |
(7) This section applies to every business which includes the doing of any one or more of the following things, the making, altering, repairing, ornamenting, finishing or adapting for sale of any article, material or substance or any part of any article, material or substance.
|
|
| |
(8) In this section—
|
|
| |
the expression “the required particulars” when used in relation to an individual who, it is claimed, was on a particular date a national of Saorstát Eireann means—
|
|
| |
(a) his name and address;
|
|
| |
(b) the ground on which it is claimed he was on such date a national of Saorstát Eireann, specifying in case such claim is based on birth, the place and date of birth, and in case such claim is based on residence, the place or places in Saorstát Eireann at which he resided during the five years immediately preceding such date, and the period or periods of residence in each such place;
|
|
| |
the expression “the required particulars” when used in relation to an individual who, it is claimed, was a qualified person on a particular date means—
|
|
| |
(a) his name and address;
|
|
| |
(b) the ground on which it is claimed he was on such date a qualified person, specifying in case such claim is based on birth, the place and date of birth, and in case such claim is based on residence, the place or places in Saorstát Eireann at which he resided during the five years immediately preceding the 2nd day of July, 1934, and the period or periods of residence in each such place.
|
