Finance Act, 1989

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Amendment of section 2 (exemption of certain earnings of writers, composers and artists) of Finance Act, 1969.

5.— Section 2 of the Finance Act, 1969 , is hereby amended by the insertion after subsection (5) of the following subsections:

“(5A) (a) Where—

(i) an individual—

(I) has made due claim (hereafter in this subsection referred to as a ‘claim’) to the Revenue Commissioners for a determination under clause (I) or (II) of subsection (2) (a) (ii) in relation to a work or works or to a particular work, as the case may be, that he has written, composed or executed, as the case may be, solely or jointly with another individual, and

(II) has, as respects the claim, complied with any request made to him under subsection (4) or (5) in the relevant period,

and

(ii) the Revenue Commissioners fail to make a determination under the said provisions in relation to the claim in the relevant period,

the individual may, by notice in writing given to the Revenue Commissioners within 30 days after the end of the relevant period, appeal to the Appeal Commissioners on the grounds that—

(A) the work or works is or are generally recognised as having cultural or artistic merit, or

(B) the particular work has cultural or artistic merit,

as the case may be.

(b) In this subsection ‘relevant period’ means, as respects a claim in relation to a work or works or a particular work, the period of 6 months commencing with—

(i) the date which is 6 months before the date of the passing of the Finance Act, 1989, or

(ii) if later, the date on which a claim is first made in respect of that work or those works or the particular work, as the case may be.

(5B) The Appeal Commissioners shall hear and determine an appeal made to them under subsection (5A) as if it were an appeal against an assessment to income tax and, subject to subsection (5C), all the provisions of the Income Tax Act, 1967 , relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications.

(5C) (a) On the hearing of an appeal made under subsection (5A) the Appeal Commissioners may—

(i) after consideration of—

(I) any evidence in relation to the matter submitted to them by or on behalf of the individual concerned and by or on behalf of the Revenue Commissioners, and

(II) in relation to a work or works or a particular work, the work or works or the particular work,

and

(ii) after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them,

determine that the individual concerned has written, composed or executed, as the case may be, either solely or jointly with another individual—

(A) a work or works generally recognised as having cultural or artistic merit, or

(B) a particular work which has cultural or artistic merit,

and, where the Appeal Commissioners so determine, the individual shall be entitled to relief under subsection (3) (a) as if the determination had been made by the Revenue Commissioners under clause (I) or (II) of subsection (2) (a) (ii), as the case may be.

(b) The provisions of this subsection shall, subject to any necessary modifications, apply to the rehearing of an appeal by a judge of the Circuit Court and, to the extent necessary, to the determination by the High Court of any question or questions of law arising on the statement of a case for the opinion of the High Court.

(5D) For the purposes of the hearing or rehearing of an appeal made under subsection (5A), the Revenue Commissioners may nominate any of their officers to act on their behalf.”.