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Torthaí (235)
(2) I gcás maoin duine eile a bheith ar áireamh i rachmas inchánach pearsan aonair de bhua fho-alt (1), déanfaidh na Coimisinéirí, ar iarratas ón bpearsa aonair nó thar a cheann nó ó dhuine eile nó thar a cheann, an méid cánach a measúnaíodh ar an bpearsa aonair a chionroinnt idir an phearsa aonair agus an duine eile sin agus is é an méid cánach is inchurtha i leith an duine eile sin an méid cánach a mbeidh idir é agus méid iomlán cánach na pearsan aonair an coibhneas céanna a bheidh idir margadhluach glan rachmas inchánach an duine sin agus margadhluach glan rachmas inchánach na pearsan aonair:
(2) Where property of another person is included in the taxable wealth of an individual by virtue of subsection (1), the Commissioners shall, on application being made by or on behalf of that individual or other person, apportion the amount of tax assessed on the individual between the individual and that other person and the amount of tax referable to that other person shall be the amount of tax which bears the same proportion to the total amount of tax of the individual as the net market value of that person's taxable wealth bears to the net market value of the taxable wealth of the individual :
Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975
(iii) do bhrabúis as oibríochtaí trádála díolmhaithe nár cuireadh, de bhua Chaibidil I de Chuid XXV den Acht Cánach Ioncaim, 1967 (Brabúis ó Thrádáil in Aerfort na Sionna), nó Chodanna I agus II den Acht Airgeadais (Forálacha Ilghnéitheacha), 1958 (Trádáil in Aerfort na Sionna), nó Chuid V den Acht seo (Trádáil in Aerfort na Sionna), i gcuntas i ndáil leis an gcuideachta a sheolann na hoibríochtaí sin chun aon cheann de chríocha na nAchtanna Cánach Ioncaim nó chun aon cheann de chríocha Chuid V den Finance Act, 1920 (Corporation Profits Tax), agus na n-achtachán do leasú nó do leathnú na Coda sin, nó chun aon cheann de chríocha an Achta seo, agus
(iii) profits arising from exempted trading operations which by virtue of Chapter I of Part XXV of the Income Tax Act, 1967 (Profits from Trading within Shannon Airport), or Parts I and II of the Finance (Miscellaneous Provisions) Act, 1958 (Trading within Shannon Airport), or Part V of this Act (Trading within Shannon Airport) have not, in relation to the company by which such operations are carried on, been taken into account for any purpose of the Income Tax Acts or for any purpose of Part V of the Finance Act, 1920 (Corporation Profits Tax), and the enactments amending or extending the said Part, or for any purpose of this Act, and
Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976
‘ciallaíonn ‘mí cánach ioncaim’ mí dar tosach an 6ú lá d’aon cheann de na míonna ó Aibreán go Márta in aon bhliain;",
"'income tax month' means a month beginning on the 6th day of any of the months of April to March in any year;",
AN tACHT AIRGEADAIS, 1999
(2) I gcás duine d'fháil bháis agus é ina shainchónaí in aon chuid de chríocha Pháirtí Chonarthaigh, ansin, maidir le situs aon chearta nó leas, dlíthúil nó cothromais, in aon cheann nó ar aon cheann de na haicmí maoine seo a leanas is cuid, chun críocha cánach, d'eastát an duine sin nó a aistríos, chun críocha cánach, ar é d'fháil bháis, déanfar, chun cáin ioncaim d'fhorchur agus chun críocha an chreidmheasa atá le lamháil faoi Airteagal V, é a chinneadh go heisiach do réir na rialacha seo a leanas, ach i gcásanna nach dtagann faoi na rialacha sin déanfar situs aon cheart nó leas den tsórt sin a chinneadh, chun na gcríocha sin, do réir an dlí maidir le cáin a bheas i bhfeidhm i gcríocha an Pháirtí Chonarthaigh eile:
(2) Where a person dies domiciled in any part of the territory of one Contracting Party, the situs of any rights or interests, legal or equitable, in or over any of the following classes of property which for the purposes of tax form part of the estate of such person or pass on his death, shall, for the purposes of the imposition of tax and for the purposes of the credit to be allowed under Article V, be determined exclusively in accordance with the following rules, but in cases not within such rules the situs of any such rights or interests shall be determined for those purposes in accordance with the law relating to tax in force in the territory of the other Contracting Party:
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
folaíonn “ioncam” aon mhéid a n-údaraítear muirear i leith cánach a ghearradh air faoi aon cheann d'fhorálacha na Coda seo den Acht seo;
"income" includes any amount on which a charge to tax is authorised to be made under any of the provisions of this Part of this Act;
Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959
folaíonn “ioncam” aon mhéid a n-údaraítear muirear i leith cánach a ghearradh air faoi aon cheann d'fhorálacha na Coda seo;
"income" includes any amount on which a charge to tax is authorised to be made under any of the provisions of this Part;
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(d) ciallaíonn “cáincáin ioncaim, forcháin nó cáin bhrabús corparáide, de réir mar is iomchuí, agus ciallaíonn “chun críocha cánach” chun críocha aon cheann de na cánacha sin.
( d ) "tax" means income tax, sur-tax or corporation profits tax, as appropriate, and "for tax purposes" means for purposes of any of the said taxes.
Uimhir 19 de 1973: An tACHT AIRGEADAIS, 1973
In alt 17 (1), cuirfear isteach “de réir aon cheann de na rátaí a shonraítear in alt 11 (1), lena n-áirítear ráta nialas faoin gcéad,” i ndiaidh “gurb inmhuirir cáin”.
In section 17 (1), " at any of the rates specified in section 11 (1), including the rate of zero per cent.," shall be inserted after " chargeable ".
Uimhir 19 de 1973: An tACHT AIRGEADAIS, 1973
(a) i bhfo-alt (1), scriosfar “forchánach nó cánach brabús corparáide” agus cuirfear “maidir leis an gcáin sin” in ionad “maidir le haon cheann de na cánacha sin”;
( a ) in subsection (1), "or sur-tax" shall be deleted and "that tax" shall be substituted for "any of those taxes";
Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974
(3) Féadfaidh fógra faoi aon cheann de na forálacha sin de na hAchtanna Cánach Ioncaim, arna gcur chun feidhme leis an mír seo, a cheangal sonraí a thabhairt maidir le haon sócmhainní a fuair an duine ar ar seirbheáladh an fógra (nó má bhaineann an fógra le hioncam nó le gnóchain inmhuirearaithe de chuid duine éigin eile a mbeidh de cheangal ar an duine a fuair an fógra tuairisceán a thabhairt thar a cheann faoi alt 170 den Acht Cánach Ioncaim, 1967 , arna chur chun feidhme amhlaidh leis an mír seo, maidir le haon sócmhainní a fuair an duine eile sin) sa tréimhse a bheidh sonraithe san fhógra, is é sin, tréimhse dar tosach dáta nach luaithe ná an 6ú lá d'Aibreán, 1974, ach gan áireamh a dhéanamh—
(3) A notice under any of the said provisions of the Income Tax Acts, as applied by this paragraph, may require particulars of any assets acquired by the person on whom the notice was served (or if the notice relates to income or chargeable gains of some other person for whom the person who receives the notice is required to make a return under section 170 of the Income Tax Act, 1967 , as so applied by this paragraph, of any assets acquired by that other person) in the period specified in the notice, being a period beginning not earlier than the 6th day of April, 1974, but excluding—
Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975
(6) I gcás ina mbeidh ceangailte ar aon duine le fógra nó le proiceacht faoi fhorálacha na nAchtanna Cánach Ioncaim, arna gcur chun feidhme leis an mír seo, nó faoi fhorálacha na míreanna seo a leanas, aon ghníomh a dhéanamh de chineál a luaitear in aon cheann de na forálacha sin, agus go mainneoidh sé déanamh de réir an fhógra nó na proiceachta sin, nó i gcás in a ndéanfaidh, ina seachadfaidh nó ina dtabharfaidh aon duine, nó ina dtabharfaidh sé ar aird, go calaoiseach nó go faillíoch, aon tuairisceán, ráiteas, dearbhú, liosta, cuntas, sonraí nó doiciméad eile atá mícheart (nó ina ndéanfaidh sé go feasach aon ráiteas bréagach nó uiríoll bréagach) faoi aon cheann de na forálacha sin, beidh feidhm ag Cuid XXXV (pionóis agus measúnachtaí) den Acht Cánach Ioncaim, 1967 , maidir leis an duine sin chun críocha cánach gnóchan caipitiúil mar atá feidhm acu i gcás mainneachtain nó gníomh den chineál céanna chun críocha cánach ioncaim.
(6) Where any person has been required by notice or precept given under the provisions of the Income Tax Acts, as applied by this paragraph, or under the provisions of the following paragraphs, to do any act of a kind mentioned in any of the said provisions, and he fails to comply with the notice or precept, or where any person fraudulently or negligently makes, delivers, furnishes or produces any incorrect return, statement, declaration, list, account particulars or other document (or knowingly makes any false statement or false representation) under any of the said provisions, Part XXXV (penalties and assessments) of the Income Tax Act, 1967 , shall apply to that person for the purposes of capital gains tax as they apply in the case of a like failure or act for the purposes of income tax.
Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975
“292.—(1) Tabharfar liúntas do dhuine, nó gearrfar muirear ar dhuine, faoi aon cheann d'fhorálacha na Caibidle seo le linn a thrádáil a bheith á cur faoi cháin
"292.—(1) An allowance or charge under any of the provisions of this Chapter shall be made to or on a person in taxing his trade if—
Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976
In alt 33 (1) (d), na focail “nó cáin bhrabús corparáide, de réir mar is iomchuí, agus ciallaíonn ‘chun críocha cánach’ chun críocha aon cheann de na cánacha sin”.
In section 33 (1) (d), the words "or corporation profits tax, as appropriate, and 'for tax purposes' means for purposes of any of the said taxes".
Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976
(iv) gur mhainnigh duine ar eisíodh deimhniú údarúcháin chuige aon cheann de na hoibleagáidí a chomhlíonadh a chuireann na hAchtanna Cánach nó aon rialacháin fúthu air, nó
(iv) a person to whom a certificate of authorisation was issued has failed to comply with any of the obligations imposed on him by the Tax Acts or by any regulations made thereunder, or
Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976
—Ní lamhálfar cáin acmhainne le linn aon ioncam, brabúis nó gnóchain a bheith á ríomh chun aon cheann de chríocha na nAchtanna Cánach.
—Resource tax shall not be allowed in computing any income, profits or losses for any of the purposes of the Tax Acts.
Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980
(q) in alt 54(1), trí “ina tráthchodanna míosúla thar thréimhse nach mó ná 5 bliana ar cibé slí a chinnfidh na Coimisinéirí, a mbeidh an chéad cheann acu dlite an 31 Deireadh Fómhair díreach tar éis an dáta luachála” a chur in ionad “ina 5 thráthchuid chomhionanna bhliantúla a mbeidh an chéad cheann acu dlite ar 12 mhí a bheith caite ón dáta a tháinig an cháin chun bheith dlite agus iníoctha”,
(q) in section 54(1) by substituting “monthly instalments over a period not exceeding 5 years in such manner as may be determined by the Commissioners, the first of which is due on 31 October immediately following the valuation date” for “5 equal yearly instalments, the first of which is due at the expiration of 12 months from the date on which the tax became due and payable”,
AN tACHT AIRGEADAIS 2010
Toilíonn an Cosantóir thairis sin, i gcás ina mainníonn sé/sí aon cheann amháin nó níos mó de na tráthchodanna sin a íoc, go dtiocfaidh iarmhéid iomlán an fhéich agus na gcostas *(agus na cánach breisluacha) sin a bheidh fágtha gan íoc aige/aici an tráth sin chun bheith dlite uaidh/uaithi agus iníoctha aige/aici láithreach.
The Defendant further consents that on default being made by him/her in payment of any one or more of such instalments that the whole balance of the said debt and costs *(and value-added tax) then remaining unpaid shall immediately become due and payable by him/her.
I.R. Uimh. 93 de 1997: Na Rialacha Cúirte Dúiche
Maidir le ráiteas a mhainnigh cuideachta a sheachadadh ar na Coimisinéirí Ioncaim de réir alt 882(3) den Acht Comhdhlúite Cánacha, 1997, más rud é, d’fhonn cláraitheoir na gcuideachtaí d’fheidhmiú aon cheann de na cumhachtaí faoi ailt 12A go 12C den Acht seo, go mbeidh cinneadh le déanamh i dtaobh an ndearnadh nó nach ndearnadh an ráiteas a sheachadadh orthu ina dhiaidh sin, féadfaidh na Coimisinéirí Ioncaim, d’ainneoin aon oibleagáidí maidir le rúndacht nó aon sriain eile ar nochtadh faisnéise a fhorchuirtear le reacht nó faoi reacht nó ar shlí eile, aon fhaisnéis a bheidh ar seilbh acu agus a bheidh ag teastáil ón gcláraitheoir chun críche an chinnidh sin a nochtadh don chláraitheoir.”.
If the question of whether a statement which a company has failed to deliver to the Revenue Commissioners in accordance with section 882(3) of the Taxes Consolidation Act, 1997, has or has not been subsequently delivered to them falls to be determined for the purpose of the exercise by the registrar of companies of any of the powers under sections 12A to 12C of this Act, the Revenue Commissioners may, notwithstanding any obligations as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, disclose to the registrar any information in their possession required by him for the purpose of that determination.”.
ACHT NA gCUIDEACHTAÍ (LEASÚ) (UIMH. 2), 1999
(f) duine do bhaint úsáid (seachas trí dhiúscairt chuig duine eile), chun críocha aon ghnó a sheolann sé nó sí, as na hearraí is earraí sochorraithe a d’fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d’asbhain, a cheannaigh, a d’allmhairigh nó a fuair sé nó sí ar shlí eile nó a d’fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d’asbhain, a cheannaigh, a d’allmhairigh nó a fuair duine eile ar shlí eile thar a cheann nó thar a ceann, ach amháin i gcás ina mbeadh cáin ab inmhuirearaithe i ndáil leis an úsáid, dá muirearófaí í, inasbhainte go hiomlán faoi Chaibidil 1 de Chuid 8,
(f) the application (otherwise than by way of disposal to another person) by a person for the purposes of any business carried on by him or her of the goods, being movable goods which were developed, constructed, assembled, manufactured, produced, extracted, purchased, imported or otherwise acquired by him or her or by another person on his or her behalf, except where tax chargeable in relation to the application would, if it were charged, be wholly deductible under Chapter 1 of Part 8,
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(4) (a) Féadfaidh an tAire le hordú Sceideal 2 nó 3 a athrú trí thuairiscí earraí nó seirbhísí d’aon chineál a chur leo nó a scriosadh astu nó trí athrú a dhéanamh ar aon tuairisc earraí nó seirbhísí atá sonraithe iontu de thuras na huaire, ach ní dhéanfar aon ordú faoin gCaibidil seo chun aon cheann de na rátaí cánach a mhéadú ná chun na haicmí gníomhaíochtaí nó earraí a bhfuil cáin inmhuirearaithe ina leith de thuras na huaire a leathnú.
(4) (a) The Minister may by order vary Schedule 2 or 3 by adding to or deleting therefrom descriptions of goods or services of any kind or by varying any description of goods or services for the time being specified therein, but no order shall be made under this Chapter for the purpose of increasing any of the rates of tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(b) gurb é nó í an duine dá soláthraítear na seirbhísí a dhéanann, nó gur thar a cheann nó thar a ceann a dhéantar, na hearraí a chur ar fáil, beidh an duine a sholáthraíonn na seirbhísí inchánach faoi dhliteanas ina leith (i dteannta aon dliteanais eile a fhorchuirtear air nó uirthi faoin Acht seo) cáin a íoc de réir an ráta a shonraítear in alt 46(1)(c) ar luach na n-earraí a úsáidtear amhlaidh.
(b) the goods are provided by or on behalf of the person to whom the services are supplied, the person who supplies the taxable services shall be liable in respect thereof (in addition to any other liability imposed on him or her under this Act) to pay tax on the value of the goods so used at the rate specified in section 46(1)(c).
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(2) Faoi réir fho-alt (3), le linn an méid cánach is iníoctha ag duine cuntasach i leith tréimhse inchánach a ríomh, féadfaidh an duine sin, a mhéid a úsáideann sé nó sí na hearraí agus na seirbhísí chun críocha a sholáthairtí nó a soláthairtí inchánach nó chun críocha aon cheann de na gníomhaíochtaí cáilitheacha, an méid seo a leanas a asbhaint, eadhon—
(2) Subject to subsection (3), in computing the amount of tax payable by an accountable person in respect of a taxable period, that person may, in so far as the goods and services are used by him or her for the purposes of his or her taxable supplies or of any of the qualifying activities, deduct—
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(iv) do dhuine (seachas pearsa aonair) i mBallstát eile de chuid an Chomhphobail in imthosca ina bhfuil cáin inmhuirearaithe de réir aon cheann de na rátaí a shonraítear in alt 46(1), nó
(iv) to a person (other than an individual) in another Member State of the Community in such circumstances that tax is chargeable at any of the rates specified in section 46(1), or
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(2) (a) (i) Faoi réir fhomhír (ii), i gcás gur bunaíodh leas in earraí dochorraithe roimh an 1 Iúil, 2008 in imthosca de shórt a thug gur bunaíodh agus gur coinníodh frithdhílse ar an leas sin (dá ngairtear “leas frithdhílse” san fho-alt seo), ansin measfar gur soláthar earraí dochorraithe nach muirearaítear cáin air aon diúscairt a dhéantar dá éis sin chuig duine eile ar an leas frithdhílse sin nó ar leas arna dhíorthú go hiomlán ón gcéanna, más rud é nach ndearna an duine a dhéanann an diúscairt sin dá éis sin na hearraí sin a fhorbairt, nó nár forbraíodh iad thar a cheann nó thar a ceann nó chun tairbhe dó nó di, ón dáta a bunaíodh an leas céadluaite.
(2) (a) (i) Subject to subparagraph (ii), where an interest in immovable goods was created prior to 1 July 2008 in such circumstances that a reversion on that interest (in this subsection referred to as a “reversionary interest”) was created and retained, then any subsequent disposal to another person of the reversionary interest or of an interest derived entirely from that reversionary interest shall be deemed to be a supply of immovable goods to which tax is not charged if, since the date the first-mentioned interest was created, those goods have not been developed by, on behalf of, or to the benefit of, the person making such subsequent disposal.
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(5) Féadfar foráil a dhéanamh le rialacháin go loghfar nó go n-aisíocfar, faoi réir cibé coinníollacha (más ann) a shonrófar sna rialacháin nó a fhorchuirfidh na Coimisinéirí Ioncaim, an cháin is inmhuirearaithe i leith gach ceann nó aon cheann amháin (de réir mar a shonrófar sna rialacháin) de na seirbhísí seo a leanas:
(5) Regulations may make provision for remitting or repaying, subject to such conditions (if any) as may be specified in the regulations or as the Revenue Commissioners may impose, the tax chargeable in respect of the supply of both or any one (as may be specified in the regulations) of the following services:
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(2) Beidh an rúnaí nó an t-oifigeach eile atá ag gníomhú mar rúnaí de thuras na huaire ar aon chomhlacht daoine freagrach i dteannta an chomhlachta i leith na gníomhartha sin uile a dhéanamh ar gá don chomhlacht iad a dhéanamh faoi aon cheann de na forálacha maidir le cáin.
(2) The secretary or other officer acting as secretary for the time being of any body of persons shall be answerable in addition to the body for doing all such acts as are required to be done by the body under any of the provisions relating to tax.
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(4) Aon fhógra is gá a thabhairt do chomhlacht daoine faoi aon cheann de na forálacha maidir le cáin, féadfar é a thabhairt don rúnaí nó don oifigeach eile atá ag gníomhú mar rúnaí de thuras na huaire ar an gcomhlacht sin.
(4) Any notice required to be given to a body of persons under any of the provisions relating to tax may be given to the secretary or other officer acting as secretary for the time being of that body.
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
111.—(1) Más rud é, i ndáil le haon tréimhse, go bhfuil cúis ag an gcigire cánacha, nó ag cibé oifigeach eile a údaróidh na Coimisinéirí Ioncaim chun na cumhachtaí a thugtar leis an alt seo a fheidhmiú (dá ngairtear “oifigeach eile” san alt seo), lena chreidiúint go bhfuil méid áirithe cánach dlite do na Coimisinéirí Ioncaim agus iníoctha leo ag duine in aon cheann de na himthosca seo a leanas:
111.—(1) Where, in relation to any period, the inspector of taxes, or such other officer as the Revenue Commissioners may authorise to exercise the powers conferred by this section (in this section referred to as “other officer”), has reason to believe that an amount of tax is due and payable to the Revenue Commissioners by a person in any of the following circumstances:
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(7) Is é maoin na pearsan aonair ar thar a cheann nó thar a ceann a shealbhaítear an ciste aon sócmhainní a shealbhaítear mar chuid de chiste scoir íosta ceadaithe agus, faoi réir fhorálacha na nAchtanna Cánach Ioncaim agus na nAchtanna um Cháin Ghnóchan Caipitiúil, beidh an phearsa aonair sin inmhuirearaithe i leith cánach ioncaim nó cánach gnóchan caipitiúil, de réir mar a bheidh, maidir le haon ioncam, brabúis nó gnóchain a éireoidh i leith na sócmhainní sin nó i leith aon ghnóchain inmhuirearaithe ar dhiúscairt na sócmhainní sin.
(7) Any assets held as part of an approved minimum retirement fund shall be the property of the individual on whose behalf the fund is held and, subject to the provisions of the Income Tax Acts and the Capital Gains Tax Acts, that individual shall be chargeable to income tax or capital gains tax, as the case may be, in respect of any income, profits or gains arising in respect of those assets or any chargeable gain on disposal of such assets.
AN tACHT AIRGEADAIS, 1999
(2) Faoi réir an ailt seo, i gcás go gcruthóidh pearsa aonair do bhliain mheasúnachta go ndearna sé nó sí, thar a cheann féin nó thar a ceann féin, nó thar ceann a chleithiúnaí nó a cleithiúnaí, íocaíocht i leith táillí cáilitheacha i leith cúrsa cháilithigh don bhliain acadúil i ndáil leis an gcúrsa sin a thosaíonn sa bhliain mheasúnachta sin, déanfar an cháin ioncaim a mhuirearófar ar an bpearsa aonair don bhliain mheasúnachta sin, seachas de réir alt 16(2), a laghdú de mhéid arb é an ceann is lú é díobh seo a leanas é, eadhon—
(2) Subject to this section, where an individual for a year of assessment proves that he or she has, on his or her own behalf or on behalf of his or her dependant, made a payment in respect of qualifying fees in respect of a qualifying course for the academic year in relation to that course commencing in that year of assessment, the income tax to be charged on the individual for that year of assessment, other than in accordance with section 16(2), shall be reduced by an amount which is the lesser of—
AN tACHT AIRGEADAIS, 1999
ciallaíonn “luach saothair” díolaíochtaí a bhfuil feidhm ag Caibidil 4 de Chuid 42 den Acht Comhdhlúite Cánacha 1997, nó a gcuirtear í chun feidhme, maidir leo, agus is iníoctha ag comhlacht seirbhíse poiblí nó thar a cheann le seirbhíseach poiblí as a sheirbhísí nó a seirbhísí mar sheirbhíseach poiblí;
“remuneration” means emoluments to which Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 applies or is applied and payable by or on behalf of a public service body to a public servant for his or her services as a public servant;
AN tACHT UM BEARTA AIRGEADAIS ÉIGEANDÁLA AR MHAITHE LE LEAS AN PHOBAIL (UIMH. 2) 2009
(6) Dlífidh ionadaí cánach, ag gníomhú thar ceann díoltóra nach díoltóir Stáit de réir alt 109U, an dleacht mháil a íoc ar tháirgí inmháil a sheachadfar chuig an Stát ag an díoltóir sin, nach díoltóir Stáit, nó thar a cheann.
(6) A tax representative, acting on behalf of a non-State vendor in accordance with section 109U, is liable for the payment of the excise duty on excisable products delivered to the State by or on behalf of such non-State vendor.
AN tACHT AIRGEADAIS 2010
go ndéanann an dlí náisiúnta foráil do na baill aonair chun glacadh leis na cearta agus na hoibleagáidí atá inchomparáide le cearta agus oibleagáidí na bhfeirmeoirí aonair a bhfuil stádas mar cheann an ghabháltais acu, go háirithe i ndáil lena stádas eacnamaíoch, sóisialta agus cánach;
national law provides for the individual members to assume rights and obligations comparable to those of individual farmers who have the status of head of holding, in particular as regards their economic, social and tax status;
Rialachán (AE) Uimh. 1305/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Nollaig 2013 maidir le tacaíocht d'fhorbairt tuaithe ón gCiste Eorpach Talmhaíochta um Fhorbairt Tuaithe (CETFT) agus lena n-aisghairtear Rialachán (CE) Uimh. 1698/2005
I gcás duine dhlítheanaigh, nó grúpa daoine nádúrtha nó dlítheanacha, féadfaidh na Ballstáit an laghdú dá dtagraítear sa chéad mhír den Airteagal seo a chur i bhfeidhm ar leibhéal chomhaltaí na ndaoine nó na ngrúpaí dlítheanacha sin i gcás ina bhforálfar leis an dlí náisiúnta do chearta agus d'oibleagáidí na gcomhaltaí aonair atá inchomparáide le cearta feirmeoirí aonair atá stádas cheann an ghabháltas acu, go háirithe maidir lena stádas eacnamaíoch, sóisialta agus cánach, ar choinníoll gur chuidigh siad struchtúir thalmhaíochta na ndaoine nó na ngrúpaí dlíthiúla lena mbaineann a neartú.
In the case of a legal person, or a group of natural or legal persons, Member States may apply the reduction referred to in paragraph 1 at the level of the members of those legal persons or groups where national law provides for the individual members to assume rights and obligations comparable to those of individual farmers who have the status of a head of holding, in particular as regards their economic, social and tax status, provided that they have contributed to strengthening the agricultural structures of the legal persons or groups concerned.
Rialachán (AE) Uimh. 1307/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Nollaig 2013 lena mbunaítear rialacha maidir le híocaíochtaí díreacha le feirmeoirí faoi scéimeanna tacaíochta faoi chuimsiú an chomhbheartais talmhaíochta agus lena n-aisghairtear Rialachán (CE) Uimh. 637/2008 ón gComhairle agus Rialachán (CE) Uimh. 73/2009 ón gComhairle
I gcás duine dhlítheanaigh, nó grúpa daoine nádúrtha nó dlítheanacha, féadfaidh na Ballstáit an t-uaslíon teidlíochtaí íocaíochta nó heicteár dá dtagraítear i mír 4 a chur i bhfeidhm ar leibhéal chomhaltaí na ndaoine nó na ngrúpaí dlítheanacha sin sa chás sin ina bhforáiltear leis an dlí náisiúnta go mbeidh cearta agus oibleagáidí na gcomhaltaí aonair inchomparáide le cearta feirmeoirí aonair a bhfuil stádas cheann an ghabháltais acu, go háirithe maidir lena stádas eacnamaíoch, sóisialta agus cánach, ar an gcoinníoll gur chuidigh siad chun struchtúir talmhaíochta na ndaoine nó na ngrúpaí dlítheanacha lena mbaineann a neartú.
In the case of a legal person, or a group of natural or legal persons, Member States may apply the maximum number of payment entitlements or hectares referred to in paragraph 4 at the level of the members of those legal persons or groups where national law provides for the individual members to assume rights and obligations comparable to those of individual farmers who have the status of a head of holding, in particular as regards their economic, social and tax status, provided that they have contributed to strengthening the agricultural structures of the legal persons or groups concerned.
Rialachán (AE) Uimh. 1307/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Nollaig 2013 lena mbunaítear rialacha maidir le híocaíochtaí díreacha le feirmeoirí faoi scéimeanna tacaíochta faoi chuimsiú an chomhbheartais talmhaíochta agus lena n-aisghairtear Rialachán (CE) Uimh. 637/2008 ón gComhairle agus Rialachán (CE) Uimh. 73/2009 ón gComhairle
Na cánacha, táillí, tobhaigh nó muirir uile eile nach gcumhdaítear faoi aon cheann de na ceithre chatagóir a luadh roimhe seo: tacaíocht do théamh ceantair; táillí fioscacha áitiúla nó réigiúnacha; cúiteamh oileáin; táillí lamháltais a bhaineann le ceadúnais agus táillí i gcás gréasán nó gléasraí eile a chur isteach ar thalamh nó ar mhaoin phoiblí nó phríobháideach.
All other taxes, fees, levies or charges not covered by any of the previous four categories: support for district heating; local or regional fiscal charges; island compensation; concession fees relating to licences and fees for the occupation of land and public or private property by networks or other devices.
Rialachán (AE) 2016/1952 ó Pharlaimint na hEorpa agus ón gComhairle an 26 Deireadh Fómhair 2016 maidir le staidreamh Eorpach i ndáil le praghsanna gáis nádúrtha agus leictreachais agus lena n-aisghairtear Treoir 2008/92/CE (Téacs atá ábhartha maidir leis an LEE)
Na cánacha, táillí, tobhaigh nó muirir uile eile nach gcumhdaítear faoi aon cheann de na cúig chatagóir a luadh roimhe seo: tacaíocht do théamh ceantair; táillí fioscacha áitiúla nó réigiúnacha; cúiteamh oileáin; táillí lamháltais a bhaineann le ceadúnais agus táillí i gcás gréasán nó gléasraí eile a chur isteach ar thalamh nó ar mhaoin phoiblí nó phríobháideach.
All other taxes, fees, levies or charges not covered by any of the previous five categories: support for district heating; local or regional fiscal charges; island compensation; concession fees relating to licences and fees for the occupation of land and public or private property by networks or other devices.
Rialachán (AE) 2016/1952 ó Pharlaimint na hEorpa agus ón gComhairle an 26 Deireadh Fómhair 2016 maidir le staidreamh Eorpach i ndáil le praghsanna gáis nádúrtha agus leictreachais agus lena n-aisghairtear Treoir 2008/92/CE (Téacs atá ábhartha maidir leis an LEE)
—Gach Ordú a dineadh fén Acht um Oiriúnú Achtanna, 1922 (Uimh. 2 de 1922) , ag Ard-Chomhairle Shaorstáit Éireann chun atharú no oiriúnú do dhéanamh ar aon Reacht Briotáineach (fé mar a mínítear leis an Acht san é) a bhaineann le haon cheann de sna cánacha agus de sna diúitéthe a luaidhtear san Acht so no sa Sceideal a ghabhann leis seo no le bainistí aon chánacha agus diúitéthe den tsórt san, tiocfa sé i ngníomh agus in éifeacht ón dáta adeirtar san Ordú san in ainneoin an dáta san do theacht roimh dháta an Orduithe, agus mara luaidhtear aon dáta den tsórt san ann tiocfidh an tOrdú san i ngníomh agus in éifeacht o dháta an Orduithe.
—Every Order made under the Adaptation of Enactments Acts 1922 (No. 2 of 1922) by the Executive Council of Saorstát Eireann for the purpose of modifying or adapting any British Statute (as defined by that Act) relating to any of the taxes and duties mentioned in this Act or in the Schedule hereto or to the management of any such taxes and duties, shall come into operation and take effect from the date specified in such Order notwithstanding that such date is prior to the date of the Order, and if no such date is so specified then such Order shall come into operation and take effect from the date thereof.
Uimhir 21 de 1923: ACHT AIRGID, 1923
(3) Baineann an t-alt so le gach Acht do rith Páirlimint na Ríochta Aontuithe agus a bhí i bhfeidhm i Saorstát Éireann an 31adh lá de Mhárta, 1923, agus a bhain le haon cheann de sna cánacha no de sna diúitéthe a luaidhtear san Acht Airgid, 1923 (Uimh. 21 de 1923) , no sa Sceideal a ghabhann leis, no a bhain le bainistí aon chánacha no diúitéthe den tsórt san.
(3) This section applies to every Act of the United Kingdom Parliament which was in force in Saorstát Eireann on the 31st day of March, 1923, and which related to any of the taxes or duties mentioned in the Finance Act, 1923 (No. 21 of 1923) or in the Schedule thereto or to the management of any such taxes or duties.
Uimhir 27 de 1924: ACHT AIRGID, 1924
(4) Chun na gcrícheanna a bhaineann le cáin ioncuim no barracháin d'éileamh ar sheiceadúirí no ar riarthóirí duine mhairbh ar scór proifit no sochair airgid no ioncuim a tháinig no d'fhás chuige roimh a bhás, ní féadfar aon cheann de sna gníomhartha ná de sna nithe uile agus fé seach a luaidhtear sna fo-ailt sin roimhe seo den alt so do dhéanamh níos déanaí ná deire na tríú bliana tar éis na bliana cáinmheasa ina bhfuair an duine marbh bás.
(4) For the purposes of the charge of income tax or super-tax on the executors or administrators of a deceased person in respect, of the profits or gains or income which arose or accrued to him before his death, none of the several acts and things mentioned in the foregoing sub-sections or this section may bc done later than the end or the third year after the year or assessment in which the deceased person died.
Uimhir 28 de 1925: ACHT AIRGID, 1925
—Deonfar saoirse o cháin fé Sceideal D. den Income Tax Act, 1918, maidir le pé méid d'ioncum aon chóluchta daoine do bunuíodh chun na cluichí sin, peil Ghaelach, iománuíocht, agus liathróid láimhe, no aon cheann acu, do chur ar aghaidh, pé méid de is deimhin leis na Coimisinéirí Ioncuim a cuireadh no a cuirfar chun na críche sin.
—Exemption shall be granted from tax under Schedule D of the Income Tax Act, 1918, in respect of so much of the income of any body of persons established for the purpose of promoting the games of Gaelic football, hurling, and handball or any of them as the Revenue Commissioners are satisfied has been or will be applied to such purpose.
Uimhir 18 de 1927: ACHT AIRGID, 1927
(2) D'ainncoin éinní atá sa Chuid seo den Acht so ní luighfidh aon athchomharc i gcoinnibh aon bhreithe do bhéarfaidh an Chúirt Chuarda ar athchomharc chun na Cúirte sin fé achtachán a bhaineann le cáin no diúité fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim, ach amháin pé athchomharc (más aon cheann é) (agus athchomharc i bhfuirm cáis aithriste d'áireamh) a luighfidh fé aon achtachán den tsórt san roimhráite bheidh i bhfeidhm díreach roimh thosach feidhme na Coda so den Acht so.
(2) Notwithstanding anything contained in this Part of this Act, no appeal shall lie from any decision of the Circuit Court on an appeal to that Court under an enactment relating to a tax or duty under the care and management of the Revenue Commissioners, save only such (if any) appeal (including an appeal by way of case stated) as may lie under any such enactment as aforesaid in force immediately before the commencement of this Part of this Act.
Uimhir 48 de 1936: ACHT CÚIRTEANNA BREITHIÚNAIS, 1936
(2) I gcás bancaer no éinne eile in Éirinn d'fháil aon díbhinní coigríche in áit eile seachas Éire tré ghearrtháin do gheobhaidh o dhuine eile no ar shlí eile thar a cheann san, bainfidh an cháin fé Sceideal C den Income Tax Act, 1918, leis na díbhinní sin, agus an duine gheobhaidh na díbhinní sin deighleálfar leis chun crícheanna na rialacha i dtaobh gníomhairí íocthacha fé is go dtaobhófaí leis na díbhinní sin d'íoc.
(2) Where a banker or any other person in Ireland, by means of coupons received from another person or otherwise on his behalf, obtains payment of any foreign dividends elsewhere than in Ireland, the tax under Schedule of the Income Tax Act, 1918, shall extend to those dividends, and the person obtaining payment of the said dividends shall be treated for the purposes of the paying agents rules as if he were intrusted with the payment thereof.
Uimhir 25 de 1938: ACHT AIRGEADAIS, 1938
(b) má deintear ina dhiaidh sin ceart san glactha an úis áirithe sin do dhíol no d'aistriú no do mhalairtiú ar airgead ar shlí eile ní tuigfear, chun aon chríche de chrícheanna na nAchtanna Cánach Ioncuim, sochar an díola no an aistrithe no an mhalairtithe eile sin do rinneadh ina dhiaidh sin, do bheith ina ioncum leis an duine do rinne, no go ndearnadh thar a cheann, an díol no an t-aistriú no an malairtiú eile sin do rinneadh ina dhiaidh sin;
( b ) where the said right to receive the said particular interest is subsequently sold, transferred, or otherwise realised, the proceeds of such subsequent sale, transfer, or other realisation shall not be deemed, for any of the purposes of the Income Tax Acts, to be income of the person by or on whose behalf such subsequent sale, transfer, or other realisation is made or effected;
Uimhir 25 de 1938: ACHT AIRGEADAIS, 1938
(4) An méid is iníoctha de bhuadh aon cháinmheasta do rinneadh an 10adh lá de Bhealtaine, 1939, no roimhe sin, alos for-chánach in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1938, le n-a mbaineann aon fhoráil no forálacha acu san roimhe seo den alt so tuigfear, de bhuadh an ailt seo agus gan a thuilleadh, é bheith atharuithe i slí do bhéarfaidh éifeacht don cheann san no do sna cinn sin de sna forálacha san a bhaineann leis an gcás.
(4) The amount payable by virtue of any assessment, made on or before the 10th day of May, 1939, in respect of sur-tax for the year beginning on the 6th day of April, 1938, to which any of the foregoing provisions of this section applies shall, by virtue of this section and without more, be deemed to be so varied as to give effect to such of the said provisions as is or are applicable.
Uimhir 18 de 1939: ACHT AIRGEADAIS, 1939
—(1) Gach suim a híocfar no a hasbhainfear i leith cánach ioncuim fé cheann dhá mhí tar éis an 5adh lá d'Abrán, 1940, agus gan inti ach íoc no asbhaint a déanfar de bhuadh ailt 6 den Acht um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927) , i leith cánach ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1940, is do réir sé scillinge agus reul sa phunt a háirmheofar í agus beidh feidhm agus éifeacht ag an alt san 6 maidir léi amhail is gurbh é an ráta san an ráta caighdeánach cánach ioncuim don bhliain dar thosach an 6adh lá d'Abrán, 1939.
—(1) Every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1940, which consists wholly of a payment or deduction made by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1940, shall be calculated at the rate of six shillings and sixpence in the pound, and the said section 6 shall apply and have effect in relation thereto as if that rate had been the standard rate of income tax for the year beginning on the 6th day of April, 1939.
Uimhir 33 de 1939: ACHT AIRGEADAIS (Uimh. 2), 1939
(2) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir le gach suim a híocfar no a hasbhainfear i leith cánach ioncuim fé cheann dhá mhí tar éis an 5adh lá d'Abrán, 1940, agus cuid di ina híoc no ina hasbhaint a déanfar i leith cánach ioncuim in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1939, agus an chuid eile dhi ina híoc no ina hasbhaint a déanfar, de bhuadh ailt 6 den Acht um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927) , i leith cánach ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1940, sé sin le rá:—
(2) The following provisions shall apply and have effect in relation to every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1940, which consists partly of a payment or deduction made in respect of income tax for the year beginning on the 6th day of April, 1939, and partly of a payment or deduction made by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1940, that is to say:—
Uimhir 33 de 1939: ACHT AIRGEADAIS (Uimh. 2), 1939
(b) má bhí ioncum dob ionchurtha fé cháin ioncuim á fháil ag an bpearsain sin ar feadh dhá cheann, gan é bheith á fháil ar feadh trí cinn, de bhlianta as a chéile dar chríoch an 5adh lá d'Abrán, 1940, isé ioncum iomlán caighdeánach na pearsan san ná méid a ioncuim iomláin in aghaidh aon bhliana amháin (a roghnóidh seisean no (mara ndeinidh amhlaidh) a roghnóidh) a roghnóidh na Coimisinéirí Ioncuim) den dá bhliain sin no suim dhá mhíle agus cúig céad punt, pé aca is mó;
( b ) if such individual has, for two but not for three consecutive years ending on the 5th day of April, 1940, been in receipt of income chargeable to income tax, the standard total income of such individual shall be the amount of his total income for one (to be selected by him or (in default of such selection) by the Revenue Commissioners) of those two years or the sum of two thousand five hundred pounds, whichever is the greater;
Uimhir 14 de 1941: ACHT AIRGEADAIS, 1941
(2) Má meastar cáin bhrabúis chorparáide bhreise ar chuideachtain in aghaidh tréimhse cuntasaíochta no coda de thréimhse chuntasaíochta is lugha ná dhá mhí dhéag agus go n-áirmheofar brabús caighdeánach na cuideachtan ar shlí seachas fé cheann den dá mhír dheiridh den fho-alt deiridh sin roimhe seo den alt so, is tuigthe, chun críche an mheasta san, gurb ionann brabús caighdeánach na cuideachtan agus an tsuim a mbeidh idir í agus brabús caighdeánach na cuideachtan san, ar n-a áireamh fén bhfo-alt deiridh sin roimhe seo den alt so (ar shlí seachas mar adubhradh), an cothrom céanna bheidh idir an tréimhse chuntasaíochta san, no an chuid sin de thréimhse chuntasaíochta, agus dhá mhí dhéag.
(2) Where excess corporation profits tax is assessed on a company in respect of an accounting period or a part of an accounting period which is less than twelve months and the standard profits of the company are computed otherwise than under either of the two last paragraphs of the next preceding sub-section of this section, the standard profits of the company shall, for the purpose of such assessment, be taken to be the sum bearing the same proportion to the standard profits of such company as computed under the next preceding sub-section of this section (otherwise than as aforesaid) as the said accounting period or part of an accounting period bears to twelve months.
Uimhir 14 de 1941: ACHT AIRGEADAIS, 1941
(3) Má bhí dhá cheann, agus gan níos mó, de bhlianta trádála as a chéile ann maidir le cuideachtain agus gur chríochnuigh an bhliain deiridh díobh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, agus gur caillteanas an tora glan do tháinig as an trádáil no as an ngnó bhí ar siúl ag an gcuideachtain sin sa dá bhliain trádála san, ansan agus sa chás san, chun cáin bhrabúis chorparáide bhreise do mheas ar an gcuideachtain sin, béarfar ar aghaidh an bhreis a bheidh ag an gcaillteanas san ar an mbrabús leis an gcuideachtain sin d'eirigh san eatramh agus, chó fada is ragha sí, déanfar í bhaint as brabús no í chur i gcoinnibh brabúis, leis an gcuideachtain sin, is ionchurtha fén gcáin sin.
(3) If there have been, in respect of a company, two and only two consecutive trade years the later of which ended in the year ended on the 31st day of August, 1939, and the net result of the trade or business carried on by such company in those two trade years has been a loss, then and in such case, for the purpose of the assessment of such company to excess corporation profits tax, such loss shall, to the extent to which it exceeds the profits of such company arising in the interim period, be carried forward and, so far as it will extend, be deducted from or set-off against profits of such company chargeable with the said tax.
Uimhir 14 de 1941: ACHT AIRGEADAIS, 1941
Má dhéanann fiontar cheann de na Páirtithe Conarthacha, de bhíthin é a bheith páirteach i mbainistí, rialú nó caipiteal fiontair de chuid an Pháirtí Chonarthaigh eile, coinníollacha, ina gcaidreamh tráchtála nó airgeadais, a shocrú leis an bhfiontar deiridh sin nó d'fhorchur air, agus go mbeidh na coinníollacha sin difriúil leis na coinníollacha a déanfaí le fiontar neamhspleách, ansin, aon bhrabúis d'fhaibhreodh sa ghnáth-shlí chun ceann de na fiontair ach nár fhaibhrigh amhlaidh de bhíthin na gcoinníollacha sin, féadfar iad d'áireamh ar bhrabúis an fhiontair sin agus cáin a chur orthu dá réir sin.
Where an enterprise of one of the Contracting Parties, by reason of its participation in the management, control or capital of an enterprise of the other Contracting Party, makes with or imposes on the latter, in their commercial or financial relations, conditions different from those which would be made with an independent enterprise, any profits which would normally have accrued to one of the enterprises but by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly. [GA]
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
Aon ollamh nó múinteoir as críocha cheann de na Páirtithe Conarthacha a bhéarfas cuairt ar chríocha an Pháirtí Chonarthaigh eile chun bheith ag múinteoireacht, ar feadh treimhse nach sia ná dhá bhliain, in ollscoil, coláiste, scoil nó foras oideachais eile i gcríocha an Pháirtí Chonarthaigh eile sin, déanfaidh an Páirtí Conarthach eile é á dhíolmhadh ó cháin ar a luach saothair as an múinteoireacht sin don tréimse sin.
A professor or teacher from the territory of one of the Contracting Parties who visits the territory of the other Contracting Party for the purpose of teaching, for a period not exceeding two years, at a university, college, school or other educational institution in the territory of such other Contracting Party shall be exempted by such other Contracting Party from tax on his remuneration for such teaching for such period. [GA]
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
Aon mhac léinn nó príntíseach gnótha ó chríocha cheann de na Páirtithe Conarthacha a bheas ag fáil oideachais nó tréineála lánaimsire i gcríocha an Pháirtí Chonarthaigh eile, déanfaidh an Páirtí Conarthach eile sin é a dhíolmhadh ó cháin ar íocaíochta a bhéarfar dó ó phearsain laistigh de chríocha an chéad Pháirtí Chonarthaigh sin chun críocha a chothabhála, a oideachais nó a thréineála.
A student or business apprentice from the territory of one of the Contracting Parties who is receiving full-time education or training in the territory of the other Contracting Party shall be exempted by such other Contracting Party from tax on payments made to him by persons within the territory of the former Contracting Party for the purposes of his maintenance, education or training. [GA]
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(1) Faid a bheas náisiúnaigh cheann de na Páirtithe Conarthacha ina gcónaí i gcríocha an Pháirtí Chonarthaigh eile, ní déanfar, sna críocha sin, iad a chur faoi chánacha seachas mar, ná thar mar, a cuirtear ar náisiúnaigh an Pháirtí Chonarthaigh eile sin a chónaíos ina chríocha.
(1) The nationals of one of the Contracting Parties shall not, while resident in the territory of the other Contracting Party, be subjected therein to other or more burdensome taxes than are the nationals of such other Contracting Party resident in its territory.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
2.—(1) Faoi réir forál na Coda seo den Sceideal seo, más rud é, faoin gCoinbhinsiún, go mbeidh creidmheas le lamháil i gcoinne aon cheann de na cánacha Eireannacha is inmhuirir i leith aon ioncaim, déanfar méid na gcánach Éireannach is inmhuirir amhlaidh a laghdú méid an chreidmheasa.
2.—(1) Subject to the provisions of this Part of this Schedule, where, under the Convention, credit is to be allowed against any of the Irish taxes chargeable in respect of any income, the amount of the Irish taxes so chargeable shall be reduced by the amount of the credit.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
7.—(1) Faoi réir forál na míre seo, i gcás ina mbeidh creidmheas in aghaidh cánach na Stát Aontaithe le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, ní déanfar aon asbhaint in aghaidh cánach na Stát Aontaithe (pé acu i leith an ioncaim sin nó aon ioncaim eile é) nuair a bheas méid an ioncaim sin á ríomh chun críocha cánach brabús corparáide.
7.—(1) Subject to the provisions of this paragraph, where credit for United States tax falls to be allowed against any of the Irish taxes in respect of any income, no deduction for United States tax (whether in respect of that or any other income) shall be made in computing the amount of that income for the purposes of corporation profits tax.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(3) D'ainneoin aon ní sna forála roimhe seo den mhír seo, i gcás nach féidir cuid de cháin na Stát Aontaithe i leith an ioncaim (lena n-áirítear aon cháin den tsórt sin a bheas, faoi fho-mhír (2) den mhír seo, le háireamh mar ní a mhéadaíos méid an ioncaim) a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, déanfar, chun críocha cánach brabús corparáide, méid an ioncaim d'áireamh amhail is dá mbeadh sé arna laghdú an chuid sin den cháin sin na Stát Aontaithe.
(3) Notwithstanding anything in the preceding provisions of this paragraph, where part of the United States tax in respect of the income (including any such tax which, under sub-paragraph (2) of this paragraph, falls to be treated as increasing the amount of the income) cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of corporation profits tax as reduced by that part of that United States tax.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
8.—(1) I gcás ina mbeidh creidmheas in aghaidh cánach na Stát Aontaithe le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, beidh éifeacht ag na forála seo a leanas den mhír seo maidir le méid an ioncaim sin a ríomh chun críocha cánach ioncaim.
8.—(1) Where credit for United States tax falls to be allowed against any of the Irish taxes in respect of any income, the following provisions of this paragraph shall have effect as respects the computation, for the purposes of income tax, of the amount of that income.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(c) d'ainneoin aon ní sna forála roimhe seo den fho-mhír seo, i gcás ina mbeidh aon chuid de cháin na Stát Aontaithe i leith an ioncaim (lena n-áirítear aon cháin den tsórt sin a bheas, faoi chlásal (b) den fho-mhír seo, le háireamh mar ní a mhéadaíos méid an ioncaim) le lamháil mar chreidmheas i gcoinne cánach brabús corparáide, nó nach féidir í a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, déanfar, chun críocha cánach ioncaim, méid an ioncaim d'áireamh amhail is dá mbeadh sé arna laghdú an chuid sin de cháin sin na na Stát Aontaithe.
( c ) notwithstanding anything in the preceding provisions of this sub-paragraph, where any part of the United States tax in respect of the income (including any such tax which, under clause (b) of this sub-paragraph, falls to be treated as increasing the amount of the income) either falls to be allowed as a credit against corporation profits tax, or cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of income tax as reduced by that part of that United States tax.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
Aon mhac léinn nó príntíseach gnótha ó cheann de na críocha a bheas ag fáil oideachais nó tréineála lán-aimsire sa chríoch eile. beidh sé díolmhaithe ó cháin sa chríoch eile sin ar íocaíochtaía gheobhas sé ó dhaoine sa chríoch chéadluaite le haghaidh a chothabhála. a oideachais nó a thréineála.
A student or business apprentice from one of the territories who is receiving full-time education or training in the other territory shall be exempt from tax in that other territory on payments made to him by persons in the first-mentioned territory for the purposes of his maintenance, education or training. [GA]
Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955
(1) Faoi réir forál na Coda seo den Sceideal seo, más rud é. faoin gComhaontú. go mbeidh creidmheas le lamháil i gcoinne aon cheann de na cánacha Éireannacha is inmhuirir i leith aon ioncaim. déanfar méid na gcánacha Éireannacha is inmhuirir amhlaidh a laghdú méid an chreidmheasa.
(1) Subject to this provisions of this Part of this Schedule, where, under the Agreement, credit is to be allowed against any of the Irish taxes chargeable in respect of any income, the amount of the Irish taxes so chargeable shall be reduced by the amount of the credit.
Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955
(1) Faoi réir forál na míre seo i gcás ina mbeidh creidmheas in aghaidh cánach Ceanadaí le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, ní déanfar aon ashbaint in aghaidh cánach Ceanadaí (pé acu i leith an ioncaim sin nó aon ioncaim eile é) nuair a bheas méid an ioncaim sin á ríomh chun cuspóirí cánach brabús corparáide.
(1) Subject to the provisions of this paragraph, where credit for Canadian tax falls to be allowed against any of the Irish taxes in respect of any income, no deduction for Canadian tax (whether in respect of that or any other income) shall be made in computing the amount of that income for the purposes of corporation profits tax.
Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955
(3) D'ainneoin aon ní sna forála roimhe seo den mhír seo, i gcás nach féidir cuid den cháin Cheanadach i leith an ioncaim (lena n-áirítear aon cháin den tsórt sin a bheas, faoi fho-mhír (2) den mhír seo, le háireamh mar mhéadú ar an ioncam) a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, déanfar, chun cuspóirí cánach brabús corparáide, méid an ioncaim d'áireamh amhail is dá mbeadh sé arna laghdú an chuid sin den cháin Cheanadach sin.
(3) Notwithstanding anything, in the preceding provisions of this paragraph, where part of the Canadian tax in respect of the income (including any such tax which, under sub-paragraph (2) of this paragraph, falls to be treated as increasing the amount of the income) cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of corporation profits tax as reduced by that part of that Canadian tax.
Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955
(1) I gcás ina mbeidh creidmheas in aghaidh cánach Ceanadaí le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, beidh éifeacht ag na forála seo a leanas den mhír seo maidir le méid an ioncaim sin a ríomh chun cuspóirí cánach ioncaim.
(1) Where credit for Canadian tax falls to be allowed against any of the Irish taxes in respect of any income, the following provisions of this paragraph shall have effect as respects the computation, for the purposes of income tax, of the amount of that income.
Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955
(c) d'ainneoin aon ní sna forála roimhe seo den fho-mhír seo, i gcás ina mbeidh aon chuid den cháin Cheanadach i leith an ioncaim (lena n-áirítear aon cháin den tsórt sin a bheas, faoi chlásal (b) den fho-mhír seo, le háireamh mar mhéadú ar an ioncam) le lamháil mar chreidmheas i gcoinne cánach brabús corparáide, nó nach féidir í a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, déanfar, chun cuspóirí cánach ioncaim. méid an ioncaim d'áireamh amhail is dá mbeadh sé arna laghdú an chuid sin den cháin Cheanadach sin.
( c ) notwithstanding anything in the preceding provisions of this sub-paragraph, where any part of the Canadian tax in respect of the income (including any such tax which, under clause ( b ) of this sub-paragraph, falls to be treated as increasing the amount of the income) either falls to be allowed as a credit against corporation profits tax, or cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of income tax as reduced by that part of that Canadian tax.
Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955
(2) Ní hiníoctha an ghlan-cháin ioncaim d'aon cheann de na trí bliana measúnuithe (a ngairmtear an ceathrú bliain feasta san Acht seo den bhliain deiridh dhíobh) díreach i ndiaidh na céad bhliana.
(2) The net income tax, for each of the three years of assessment (the last of which is hereinafter in this Act referred to as the fourth year) next following the first year, shall not be payable.
Uimhir 8 de 1956: AN tACHT AIRGEADAIS (BRABÚIS MHIANACH ÁIRITHE) (FAOISEAMH SEALADACH Ó CHÁNACHAS), 1956
(5) Ní hiníoctha leath na glan-chánach ioncaim d'aon cheann de na trí bliana measúnuithe (a ngairmtear an t-ochtú bliain feasta san Acht seo don bhliain dheiridh dhíobh) díreach i ndiaidh na cúigiú bliana.
(5) One-half of the net income tax for each of the three years of assessment (the last of which is hereinafter in this Act referred to as the eighth year) next following the fifth year shall not be payable.
Uimhir 8 de 1956: AN tACHT AIRGEADAIS (BRABÚIS MHIANACH ÁIRITHE) (FAOISEAMH SEALADACH Ó CHÁNACHAS), 1956
—(1) Más rud é go n-áirítear nó go n-áireofaí mura mbeadh an t-alt seo, in ioncam iomlán pearsan don bhliain mheasúnuithe, aon tsuimeanna (dá ngairmtear na suimeanna sin san alt seo) a híocadh nó a creidiúnaíodh i leith úis ar airgead a taisceadh i mbanc taisce iontaobhais, i mBanc Taisce an Phoist nó in aon cheann de na bainc thráchtála, tabharfar neamhaird ar na suimeanna sin chun críocha uile na nAcht Cánach Ioncaim mura mó, nó sa mhéid nach mó, na suimeanna sin ná cúig puint fhichead, ach beidh feidhm amhail is nár hachtaíodh an t-alt seo ag na forála de na hAchta Cánach Ioncaim a bhaineas le pearsa do thabhairt tuairisceáin ar a ioncam iomlán.
—(1) Where the total income of an individual for the year of assessment includes, or would but for this section include, any sums (in this section referred to as the said sums) paid or credited in respect of interest on deposits with a trustee savings bank, with the Post Office Savings Bank or with any of the commercial banks, the said sums shall be disregarded for all the purposes of the Income Tax Acts if or in so far as the said sums do not exceed twenty-five pounds, but the provisions of the Income Tax Acts as regards the making by the individual of a return of his total income shall apply as if this section had not been enacted.
Uimhir 22 de 1956: AN tACHT AIRGEADAIS, 1956
(3) (a) Déanfar aon tagairt sa choinníoll a ghabhas le fo-alt (2) den alt seo do bhuan-scor trádála d'fhorléiriú mar ní a fholaíos tagairt do tharlachtaint aon ní a bheas, faoi aon cheann d'fhorála na nAcht Cánach Ioncaim, le háireamh mar ní is ionann agus buan-scor trádála.
(3) ( a ) Any reference in the proviso to subsection (2) of this section to the permanent discontinuance of a trade shall be construed as including a reference to the occurring of any event which, under any of the provisions of the Income Tax Acts, is to be treated as equivalent to the permanent discontinuance of a trade.
Uimhir 22 de 1956: AN tACHT AIRGEADAIS, 1956
(3) (a) Déanfar aon tagairt sa choinníoll a ghabhas le fo-alt (2) den alt seo do bhuan-scor trádála d'fhorléiriú mar ní a fholaíos tagairt do tharlachtaint aon ní a bheas, faoi aon cheann d'fhorála na nAcht Cánach Ioncaim, le háireamh mar ní is ionann agus buan-scor trádála.
(3) ( a ) Any reference in the proviso to subsection (2) of this section to the permanent discontinuance of a trade shall be construed as including a reference to the occurring of any event which, under any of the provisions of the Income Tax Acts, is to be treated as equivalent to the permanent discontinuance of a trade.
Uimhir 47 de 1956: AN tACHT AIRGEADAIS (FORÁLA ILGHNÉITHEACHA), 1956
(3) (a) Déanfar aon tagairt sa choinníoll a ghabhas le fo-alt (2) den alt seo do bhuan-scor trádá'a d'fhorléiriú mar ní a fholaíos tagairt do tharlachtaint aon ní a bheas, faoi aon cheann d'fhorála na nAcht Cánach Ioncaim, le háireamh mar ní is ionann agus buan-scor trádála.
(3) ( a ) Any reference in the proviso to subsection (2) of this section to the permanent discontinuance of a trade shall be construed as including a reference to the occurring of any event which, under any of the provisions of the Income Tax Acts, is to be treated as equivalent to the permanent discontinuance of a trade.
Uimhir 20 de 1957: AN tACHT AIRGEADAIS, 1957
(3) Ní thabharfaidh aon ní san alt seo go ndéileálfar, chun aon cheann de chríocha na nAchtanna Cánach Ioncaim, le haon bhreis den tsórt sin dá dtagartar i bhfo-alt (2) den alt seo mar ioncam le hionadaí pearsanta dlíthiúil an stiúrthóra nó an fhostaí éagtha nó le haon duine eile.
(3) Nothing in this section shall cause any such excess as is referred to in subsection (2) of this section to be treated, for any purpose of the Income Tax Acts, as income either of the legal personal representative of the deceased director or employee or of any other person.
Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958
(9) Féadfar gach suim nó aon tsuim a bheidh dlite ó aon duine áirithe amháin i leith aon cheann nó níos mó de na cánacha a luaitear i bhfo-alt (1) den alt seo a chur san aon-toghairm amháin.
(9) All or any of the sums due from any one person in respect of any one or more of the taxes mentioned in subsection (1) of this section may be included in the same summons.
Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958
(1) Faoi réir forálacha an Sceidil seo, má bhíonn creidmheas le lamháil, faoi na comhshocraíochtaí, i gcoinne aon cheann de na cánacha Éireannacha is inmhuirir i leith aon ioncaim, laghdófar méid na gcánacha Éireannacha méid an chreidmheasa.
(1) Subject to the provisions of this Schedule, where, under the arrangements, credit is to be allowed against any of the Irish taxes chargeable in respect of any income, the amount of the Irish taxes so chargeable shall be reduced by the amount of the credit.
Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958
(1) Faoi réir forálacha na míre seo, ní dhéanfar, i gcás ina mbeidh cáin ioncaim le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, aon asbhaint i leith cánach coigríche (cibé acu i leith an ioncaim sin nó aon ioncaim eile é) nuair a bheifear ag ríomh méid an ioncaim sin chun críocha cánach brabús corparáide.
(1) Subject to the provisions of this paragraph, where credit for foreign tax falls to be allowed against any of the Irish taxes in respect of any income, no deduction for foreign tax (whether in respect of that or any other income) shall be made in computing the amount of that income for the purposes of corporation profits tax.
Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958
(3) D'ainneoin aon ní sna forálacha roimhe seo den mhír seo, i gcás nach féidir cuid den cháin choigríche i leith an ioncaim (lena n-áirítear aon cháin choigríche a mbeidh sé le meas, faoi fho-mhír (2) den mhír seo, go méadaíonn sí an t-ioncam) a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, measfar, chun críocha cánach brabús corparáide, méid an ioncaim a bheith arna laghdú den chuid sin den cháin choigríche sin.
(3) Notwithstanding anything in the preceding provisions of this paragraph, where part of the foreign tax in respect of the income (including any foreign tax which, under subparagraph (2) of this paragraph, falls to be treated as increasing the amount of the income) cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of corporation profits tax as reduced by that part of that foreign tax.
Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958
(1) Nuair a bheidh creidmheas i leith cánach coigríche le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, beidh éifeacht ag na forálacha seo a leanas den mhír seo maidir le méid an ioncaim sin a ríomh chun críocha cánach ioncaim.
(1) Where credit for foreign tax falls to be allowed against any of the Irish taxes in respect of any income, the following provisions of this paragraph shall have effect as respects the computation, for the purposes of income tax, of the amount of that income.
Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958
(c) d'ainneoin aon ní sna forálacha roimhe seo den fho-mhír seo, i gcás ina mbeidh aon chuid den cháin choigríche i leith an ioncaim (lena n-áirítear aon cháin choigríche a mbeidh sé le meas, faoi chlásal (b) den fho-mhír seo, go méadaíonn sí an t-ioncam) le lamháil mar chreidmheas i gcoinne cánach brabús corparáide nó nach féidir í a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, measfar, chun críocha cánach ioncaim méid an ioncaim a bheith arna laghdú den chuid sin den cháin choigríche.
( c ) notwithstanding anything in the preceding provisions of this subparagraph, where any part of the foreign tax in respect of the income (including any foreign tax which, under clause (b) of this subparagraph, falls to be treated as increasing the amount of the income) either falls to be allowed as a credit against corporation profits tax, or cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of income tax as reduced by that part of that foreign tax.
Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958
—(1) Déanfar aon éileamh ó dhuine ar liúntas a bheidh le tabhairt dó faoi aon cheann d'fhorálacha na Coda seo den Acht seo nuair a bheifear ag muirearú brabús nó gnóchain a thrádála a chur sa ráiteas bliantúil ar bhrabúis nó gnóchain a thrádála a cheanglaítear a sheachadadh faoi na hAchtanna Cánach Ioncaim, agus tabharfar an liúntas ar mhodh asbhainte nuair a bheifear ag muirearú na mbrabús nó an ghnóchain sin, agus beidh feidhm ag mír (3) de Riail 6 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D agus ag alt 4 den Acht Airgid, 1937 , maidir leis an liúntas mar atá feidhm acu maidir le hasbhaintí is inlamháilte i leith caitheamh agus cuimilt inneallra agus gléasra.
—(1) Any claim by a person for an allowance falling to be made to him under any of the provisions of this Part of this Act in charging the profits or gains of his trade shall be included in the annual statement required to be delivered under the Income Tax Acts of the profits or gains thereof, and the allowance shall be made as a deduction in charging those profits or gains, and paragraph (3) of Rule 6 of the Rules applicable to Cases I and II of Schedule D and section 4 of the Finance Act, 1937 , shall apply in relation to the allowance as they apply in relation to deductions allowable in respect of wear and tear of machinery and plant.
Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959
(5) Ach amháin mar a bhforáltar a mhalairt go sainráite, folaíonn aon tagairt sa Chuid seo den Acht seo do thrádáil a bhunú nó a bhuanscor tagairt do tharlú aon teagmhais a ndéileálfar leis, faoi aon cheann d'fhorálacha na nAchtanna Cánach Ioncaim, mar theagmhas is comhionann le trádáil a bhunú nó a bhuanscor.
(5) Any reference in this Part of this Act to the setting up or permanent discontinuance of a trade includes, except where the contrary is expressly provided, a reference to the occurring of any event which, under any of the provisions of the Income Tax Acts, is to be treated as equivalent to the setting up or permanent discontinuance of a trade.
Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959
(c) gur liúntas é a thabharfar ar mhodh urscaoileadh nó aisíoc cánach faoi réim nó de bhua aon cheann d'fhorálacha na Coda seo den Acht seo agus gur liúntas é i leith maoine, nó i leith caiteachais ar mhaoin, a n-áirítear an cíos uirthi ar bhrabúis an ghnó chun críocha cánach brabús corparáide in aghaidh aon tréimhse áirithe nó a n-áireofaí amhlaidh é dá mbeadh aon chíos den sórt sin ann.
( c ) it is an allowance made by way of discharge or repayment of tax under or by virtue of any of the provisions of this Part of this Act and is in respect of, or of expenditure on, property the rent of which is included in the profits of the business for the purposes of corporation profits tax for any period or would have been so included if there had been any such rent.
Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959
(a) beidh sé iníoctha gan aon asbhaint cánach ioncaim agus ní lámhálfar mar asbhaint é agus aon ioncam, brabúis nó caillteanais á ríomh chun aon cheann de chríocha na nAchtanna Cánach Ioncaim nó na n-achtachán a bhaineann le cáin bhrabús corparáide, agus
( a ) shall be payable without any deduction of income tax and shall not be allowed as a deduction in computing any income, profits or losses for any of the purposes of the Income Tax Acts or of the enactments relating to corporation profits tax, and
Uimhir 15 de 1962: AN tACHT AIRGEADAIS, 1962
(5) Más rud é gur gá, chun aon chríche de chríocha na nAchtanna Cánach Ioncaim, seachas fo-alt (3) den alt seo, a chinneadh cé mhéid den cháin a muirearaíodh is inchurtha i leith aon cheann áirithe de dhá mheasúnacht nó níos mó dá dtagraítear i bhfo-alt (1) den alt seo—
(5) If for any of the purposes of the Income Tax Acts, other than subsection (3) of this section, it becomes necessary to determine what amount of the tax charged is applicable to any one of two or more assessments referred to in subsection (1) of this section—
Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963
(b) i gcás measúnacht lena mbaineann an deimhniú sin a dhéanamh faoi mhír (b) d'fho-alt (1) den alt seo, féadfaidh an cigire cánach a dheimhniú freisin cén chuid den méid cánach a muirearaíodh sa mheasúnacht sin agus leis an measúnacht sin is inchurtha i leith aon cheann de na luachanna bliantúla nó de na luachanna inmheasúnaithe, agus chun críocha na nAchtanna Cánach Ioncaim measfar gur cáin arna muirearú i measúnacht agus le measúnacht an chuid sin.
( b ) where an assessment to which that certificate relates is made under paragraph (b) of subsection (1) of this section, the inspector of taxes may further certify what portion of the amount of the tax charged in and by that assessment is applicable to any of the annual or assessable values, and for the purposes of the Income Tax Acts that portion shall be deemed to be tax charged in and by an assessment.
Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963
(a) aon chíos is iníoctha i leith aon áitribh nach bhfuil an mhaoin ann measúnaithe ar leithligh agus muirearaithe faoi Sceideal A, nó i leith aon éasúna, i gcás an t-áitreabh nó an éasúint a bheith á úsáid, á áitiú nó á theachtadh i ndáil le haon cheann de na gnóthais a bhfuil na brabúis uaidh inmhuirir i leith cánach faoi Chás I de Sceideal D de bhua alt 8 den Acht Airgid, 1929 ,
( a ) any rent payable in respect of any premises the property in which is not separately assessed and charged under Schedule A, or in respect of any easement, where the premises or easement is used, occupied or enjoyed in connection with any of the concerns the profits of which are chargeable to tax under Case I of Schedule D by virtue of section 8 of the Finance Act, 1929 ,
Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963
(b) ar aon léasaí, áititheoir nó athléasaí nó ath-áititheoir áitribh (lena n-áirítear aon duine ag a bhfuil nó ag a raibh úsáid an áitribh) cibé eolas a thabhairt a shonrófar san fhógra i dtaobh na dtéarmaí a bhaineann leis an léas, le háitiú nó le húsáid an áitribh, agus i gcás ina mbeidh aon cheann de na téarmaí sin bunaithe le haon ionstraim scríofa, an ionstraim a thabairt ar aird don chigire cánach lena hiniúchadh;
( b ) any lessee, occupier, or former lessee or occupier of premises (including any person having, or having had, the use of premises) to give such information as may be specified in the notice as to the terms applying to the lease, occupation or use of the premises, and where any of those terms are established by any written instrument, to produce the instrument to the inspector of taxes for inspection;
Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963
Má bhíonn cáin inmhuirir faoi alt 8 den Acht seo i leith dhá íocaíocht nó níos mó leis an duine céanna nó ina leith i ndáil le hoifigí nó fostaíochtaí éagsúla agus go mbeidh sí inmhuirir amhlaidh don bhliain mhéasúnachta chéanna, beidh feidhm ag míreanna 7 go 10 den Sceideal seo ionann agus dá ndéanfaí na híocaíochtaí sin i leith na hoifige nó na fostaíocht acéanna agus dá mba shochair oifige i leith na hoifige nó na fontaíochta céanna aon sochair oifige ó aon cheann de na hoifigí só de na fostaíochtaí sin.
Where tax is chargeable under section 8 of this Act in respect of two or more payments to or in respect of the same person in respect of different offices or employment, and is so chargeable for the same year of assessment, paragraphs 7 to 10 of this Schedule shall apply as if those payments were made in respect of the same office or employment and as if any emoluments of any of those offices or employment were emoluments of the same office or employment. [GA]
Uimhir 15 de 1964: AN tACHT AIRGEADAIS, 1964
—(1) Más rud é, faoi aon cheann d'fhorálacha alt 86, 86A nó 86B den Acht Airgeadais, 1963 , go mbeidh aon mhéid le háireamh chun críocha cánach ioncaim mar ioncam de chuid chuideachta, áireofar an méid sin chun críocha cánach brabús corparáide ionann agus dá mbeidh sí faighte ag an gcuideachta, ar an dáta ar faoina threoir a bheidh sé le háireamh mar ioncam chun críocha cánach ioncaim, mar bhrabúis nó gnóchan ó thailte, tionóntáin nó oidhreachtáin is cuid de shócmhainní na cuideachta.
—(1) Where under any of the provisions of section 86 of the Finance Act, 1963 , any amount falls to be treated for the purposes of income tax as income of a company, the amount shall be treated for the purposes of corporation profits tax as if it had been received by the company, on the date by reference to which it falls to be treated as income for the purposes of income tax, as profits or gains arising from lands, tenements or hereditaments forming part of the assets of the company.
Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965
“(1A) Más rud é, in aon cheann de na cásanna dá luaitear i bhfo-alt (1) den alt seo, go bhfuil an ceart chun an t-iomlán nó aon chuid den airgead is iníoctha i leith na gníomhaíochta iomchuí a ghlacadh dílsithe do dhuine nó go dtiocfaidh sé chun bheith dílsithe do dhuine seachas an duine a shonraítear san fho-alt sin mar an duine a bheidh freagrach, beidh an duine dá mbeidh an ceart sin dílsithe nó a dtiocfaidh an ceart sin chun bheith dílsithe dó freagrach agus faoi dhliteanas i leith cáin a íoc ar cibé airgead a gheobhaidh sé maidir leis an ngníomhaíocht.”
"(1A) Where in any of the cases mentioned in subsection (1) of this section, the right to receive the whole or any part of the moneys payable in respect of the relevant activity is or becomes vested in a person other than the person specified in that subsection as the accountable person, the person in whom such right is or becomes vested shall be accountable for and liable to pay tax on such moneys as he may receive in respect of the activity."
Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965
(e) má shuítear trí iarratas i scríbhinn chun sástacht na gCoimisinéirí Speisialta Cánach Ioncaim gur coisceadh duine ar bith mar gheall ar asláithreacht, breoiteacht nó cúis réasúnach eile ó fhógra éilimh a thabhairt i dtráth cuí nó ó bheith i láthair ag éisteacht an éilimh an lá a bhí socair chuige sin, féadfaidh siad an tréimhse le haghaidh fógra éilimh a fhadú nó éisteacht a éilimh a iarchur go ceann cibé tréimhse réasúnaí is dóigh leo is gá nó féadfaidh siad a cheadú go bhféadfaidh aon ghníomhaire a bheidh údaraithe thar a cheann an t-éileamh a dhéanamh;
( e ) if it is shown by application in writing to the satisfaction of the Special Commissioners of Income Tax that, owing to absence, sickness or other reasonable cause, any person has been prevented from giving notice of claim in due time or from attending at the hearing of the claim on the day fixed for that purpose, they may extend the time for giving notice of claim or postpone the hearing of his claim for such reasonable time as they think necessary or may admit the claim to be made by any agent authorised on his behalf;
Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965
(2) Má rinne duine éileamh faoi mhír (a) d'fho-alt (2) d'alt 39 den Acht seo agus tráth ar bith roimh an tráth a bheidh ceaptha le haghaidh éisteacht a éilimh ag na Coimisinéirí Speisialta Cánach Ioncaim, go gcuirfidh seisean nó duine ag gníomhú thar a cheann maidir leis an éileamh in iúl do na Coimisinéirí Ioncaim, i scríbhinn, nach dteastaíonn uaidh dul ar aghaidh lena éileamh, déileálfar leis an éileamh ionann agus dá mba rud é go ndearna na Coimisinéirí Speisialta Cánach Ioncaim cinneadh ina choinne ar an dáta a chuir sé é sin in iúl do na Coimisinéirí Ioncaim.
(2) If a person has made a claim under paragraph (a) of subsection (2) of section 39 of this Act and, at any time before the time fixed for hearing his claim by the Special Commissioners of Income Tax, he, or a person acting on his behalf in relation to the claim, notifies the Revenue Commissioners in writing that he desires not to proceed with his claim, the claim shall be treated as if the Special Commissioners of Income Tax had determined against it on the date upon which he so notifies the Revenue Commissioners.
Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965
(8) Leasaítear leis seo fo-alt (3) d'alt 57 den Acht Airgeadais, 1959 , trí “aon cheann d'fhorálacha na nAchtanna Cánach Ioncaim” a chur in ionad “Rialach 11 de na Rialacha a bhain eann le Cásanna I agus II de Sceideal D”.
(8) Subsection (3) of section 57 of the Finance Act, 1959 , is hereby amended by the substitution of "any of the provisions of the Income Tax Acts" for "Rule 11 of the Rules applicable to Cases I and II of Schedule D".
Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965
agus, i gcás ina ndéanfar achomharc chun na gCoimisinéirí Speisialta, i gcoinne dhá cheann nó níos mó de na measúnachtaí comhshuimithe, tiocfar sa tslí chéanna ar an méid iomlán cánach sna measúnachtaí sin agus beidh feidhm ag forálacha an ailt seo ionann is dá mba shuim cánach i measúnacht aonair an méid iomlán sin.
and, where appeals against two or more of the aggregated assessments are brought before the Special Commissioners, the total amount of tax in those assessments shall be arrived at in like manner and the provisions of this section shall apply as if that total amount were an amount of tax in a single assessment.
Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965
níos mó ná an láimhdeachas inchánach ar ar íocadh cáin, ansin, gan dochar d'aon ghníomh eile a fhéadfar a dhéanamh, féadfaidh siad, maidir le haon cheann de na hábhair a luaitear i mír (a) nó (b) den fho-alt seo, meas a dhéanamh i suim amháin ar an laimhdeachas inchánach ar ar cheart, dar leo, cáin a bheith íoctha, agus féadfaidh siad fógra a sheirbheáil ar an duine freagrach ina sonróidh siad—
was greater than the taxable turnover on which tax was paid, then, without prejudice to any other action which may be taken, they may, in relation to any of the matters mentioned in paragraph (a) or (b) of this subsection, make an estimate in one sum of the total taxable turnover on which in their opinion tax should have been paid, and may serve a notice on the accountable person specifying—
Uimhir 17 de 1966: AN tACHT AIRGEADAIS, 1966
—(1) Beidh an rúnaí nó oifigeach eile a bheidh de thuras na huaire ag gníomhú mar rúnaí d'aon chomhlacht daoine freagrach, i dteannta an chomhlachta, i ndéanamh na ngníomhartha go léir atá de cheangal ar an gcomhlacht a dhéanamh faoi aon cheann de na forálacha a bhaineann le cáin.
—(1) The secretary or other officer acting as secretary for the time being of any body of persons shall be answerable in addition to the body for doing all such acts as are required to be done by the body under any of the provisions relating to tax.
Uimhir 17 de 1966: AN tACHT AIRGEADAIS, 1966
(3) Aon fhógra is gá a thabhairt do chomhlacht daoine faoi aon cheann de na forálacha a bhaineann le cáin féadfar é a thabhairt do rúnaí an chomhlachta sin nó don oifigeach eile a bheidh de thuras na huaire ag gníomhú mar rúnaí don chomhlacht sin.
(3) Any notice required to be given to a body of persons under any of the provisions relating to tax may be given to the secretary or other officer acting as secretary for the time being of such body.
Uimhir 17 de 1966: AN tACHT AIRGEADAIS, 1966
I gcás ina bhfaighidh baincéir nó aon duine eile sa Stát íocaíocht ar aon díbhinní ioncaim phoiblí choigríche, trí chupóin a gheofar ó dhuine eile nó ar bhealach eile thar a cheann, muireorófar cáin faoin Sceideal seo i leith na ndíbhinní.
Where a banker or any other person in the State, by means of coupons received from another person or otherwise on his behalf, obtains payment of any foreign public revenue dividends, tax under this Schedule shall be charged in respect of the dividends.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(5) Forléireofar Cuid XXI agus beidh éifeacht aici ionann agus dá mb'inmhuirir faoi Sceideal A aon cháin ioncaim in inmhuirir faoi Sceideal D i leith aon cheann de na gnólachtaí lena mbaineann fo-alt (1).
(5) Part XXI shall he be construed and have effect as if any income tax chargeable under Schedule D in respect of any of the concerns to which subsection (1) relates were chargeable under Schedule A.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
déanfar tagairtí do scor de thrádáil a fhorléiriú mar thagairtí nach dtagraíonn d'aon chás nó nach bhfolaíonn aon chás ina raibh trádáil den sórt sin á seoladh ag pearsa aonair agus ar scoireadh di de dheasca a bháis (cibé acu a lean nó nár lean duine eile den trádáil sin tar éis a bháis) ach forléireofar iad mar thagairtí a thagraíonn do gach cás eile, agus a fholaíonn gach cás eile, inar scoireadh de thrádáil nó a n-áirítear, de bhua aon cheann d'fhorálacha an Achta seo, gur scoireadh di chun críocha cánach a ríomh.
references to a trade having been discontinued or to the discontinuance of a trade shall be construed as not referring to or including any case where such trade was carried on by a single individual and is discontinued by reason of his death (whether such trade is or is not continued by another person after such death) but shall be construed as referring to and including every other case where a trade has been discontinued or is, by virtue of any of the provisions of this Act, treated as having been discontinued for the purpose of computing tax.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(a) aon chíos is iníoctha maidir le haon áitreabh nach bhfuil an mhaoin ann measúnaithe ar leithligh agus muirearaithe faoi Sceideal A, nó i leith aon éasúna, i gcás an t-áitreabh nó an éasúint a bheith á úsáid, á áitiú nó á theachtadh i ndáil le haon cheann de na gnóthais a bhfuil na brabúis uaidh inmhuirir i leith cánach faoi Chás (b) de Sceideal D de bhua alt 53,
( a ) any rent payable in respect of any premises the property in which is not separately assessed and charged under Schedule A, or in respect of any easement, where the premises or easement is used, occupied or enjoyed in connection with any of the concerns the profits of which are chargeable to tax under Case I (b) of Schedule D by virtue of section 53,
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
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