Léim go dtí an príomhábhar
CORPAS COMHTHREOMHAREolasFoinsíFógra séantaÍoslódáil
Torthaí (4730)
(b) Ar earraí do-chorraithe a sholáthar agus ar sheirbhísí a sholáthar arb éard iad earraí do-chorraithe a fhorbairt, nó ar na hearraí sin a chothabháil agus a dheisiú, lena n-áirítear daingneáin a shuiteáil, mura mó luach earraí so-chorraithe (más ann) a cuireadh ar fáil de bhun an chomhaontaithe chun aon soláthar den sórt sin a dhéanamh ná dhá thrian den méid iomlán ar ar inmhuirearaithe cáin i leith an chomhaontaithe, beidh cáin inmhuirearaithe de réir an ráta a shonraítear i bhfo-alt (1) (a) ar 30 faoin gcéad den méid iomlán ar ar inmhuirearaithe cáin agus de réir ráta nialas faoin gcéad ar iarmhéid an mhéid iomláin sin.
( b ) On the supply of immovable goods and on the supply of services consisting of the development of immovable goods, or the maintenance and repair of those goods including the installation of fixtures, if the value of movable goods (if any) provided in pursuance of the agreement for making any such supply does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement, tax shall be chargeable at the rate specified in subsection (1) (a) on 30 per cent. of the total amount on which tax is chargeable and at the rate of zero per cent. on the balance of the said total amount.
Uimhir 34 de 1978: AN tACHT CÁNACH BREISLUACHA (LEASÚ), 1978
is amhlaidh a bheidh, in ionad í a bheith iníoctha an 1ú lá nó roimh an 1ú lá d'Eanáir an bhliain sin nó cibé dáta eile a shonraítear i bhfo-alt (1), go mbeidh sí iníoctha ina dhá thráthchuid chomhionanna, a n-íocfar an chéad tráthchuid díobh an 1ú lá nó roimh an 1ú lá d'Eanáir na bliana sin, nó cibé lá eile mar a dúradh agus a n-íocfar an dara tráthchuid díobh an 1ú lá nó roimh an 1ú lá d'Iúil dá éis sin agus beidh feidhm ag na forálacha den Acht seo i dtaobh gnóthú cánach maidir le gach tráthchuid den cháin, ionann agus mar atá feidhm acu maidir le méid iomlán na cánach:
shall, instead of being payable on or before the 1st day of January in that year or on such other date as is specified in subsection (1), be payable in two equal instalments, the first on or before the 1st day of January in that year, or on such other day as aforesaid and the second on or before the following 1st day of July, and the provisions of this Act as to the recovery of tax shall apply to each instalment of the tax, in the same manner as they apply to the whole amount of the tax:
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
in ionad í a bheith iníoctha an lú lá nó roimh an lú lá d'Iúil an bhliain sin nó cibé dáta eile a shonraítear i bhfo-alt (1), beidh sí iníoctha ina dhá tráthchuid chomhionanna, a n-íocfar an chéad tráthchuid díobh an lú lá nó roimh an lú lá d'Iúil an bhliain sin nó cibé lá eile mar a dúradh agus a n-íocfar an dara tráthchuid díobh an lú lá nó roimh an lú lá d'Eanáir dá éis sin, agus beidh feidhm ag na forálacha den Acht seo i dtaobh gnóthú cánach maidir le gach tráthchuid den cháin mar atá feidhm acu maidir le méid iomlán na cánach:
shall, instead of being payable on or before the 1st day of July in that year or on such other date as is specified in subsection (1), be payable in two equal instalments, the first instalment on or before the 1st day of July in that year or on such other day as aforesaid and the second instalment on or before the following 1st day of January, and the provisions of this Act as to the recovery of tax shall apply to each instalment of the tax, in the same manner as they apply to the whole amount of the tax:
Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976
in ionad í a bheith iníoctha an 1ú lá nó roimh an 1ú lá de Mheán Fómhair an bhliain sin nó cibé dáta eile a shonraítear i bhfo-alt (1), beidh sí iníoctha ina dhá tráthchuid chomhionanna, a n-íocfar an chéad tráthchuid díobh an 1ú lá nó roimh an 1ú lá de Mheán Fómhair an bhliain sin nó cibé lá eile mar a dúradh agus a n-íocfar an dara tráthchuid díobh an 1ú lá nó roimh an 1ú lá d'Eanáir dá éis sin, agus beidh feidhm ag na forálacha den Acht seo i dtaobh gnóthú cánach maidir le gach tráthchuid den cháin mar atá feidhm acu maidir le méid iomlán na cánach: [EN]
shall, instead of being payable on or before the 1st day of September in that year or on such other date as is specified in subsection (1), be payable in two equal instalments, the first instalment on or before the 1st day of September in that year or on such other day as aforesaid and the second instalment on or before the following 1st day of January, and the provisions of this Act as to the recovery of tax shall apply to each instalment of the tax, in the same manner as they apply to the whole amount of the tax:
Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977
(b) Beidh cáin lena mbaineann an fo-alt seo, in ionad í a bheith iníoctha an 1ú lá nó roimh an 1ú lá de Dheireadh Fómhair, 1980, nó cibé dáta eile a shonraítear i bhfo-alt (1), iníoctha i dhá thráthchuid chomhionanna, an chéad tráthchuid an 1ú lá nó roimh an 1ú lá de Dheireadh Fómhair, 1980, nó cibé dáta eile atá ráite agus an dara tráthchuid an 1ú lá nó roimh an 1ú lá d'Eanáir, 1981, agus beidh feidhm ag forálacha an Achta seo i dtaobh gnóthú cánach maidir le gach tráthchuid den cháin mar atá feidhm acu maidir le méid iomlán na cánach:
( b ) Tax to which this subsection applies shall, instead of being payable on or before the 1st day of October, 1980, or on such other date as is specified in subsection (1), be payable in two equal instalments, the first instalment on or before the 1st day of October, 1980, or on such other date as aforesaid and the second instalment on or before the 1st day of January, 1981, and the provisions of this Act as to the recovery of tax shall apply to each instalment of the tax in the same manner as they apply to the whole amount of the tax:
Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980
(2) Gach duine a bheadh ar an lá ceaptha nó aon lá ina dhiaidh sin ina dhuine cuntasach dá mbeadh cáin inmhuirir le héifeacht amhail ar an lá ceaptha agus dá éis déanfaidh sé, laistigh den tréimhse tríocha lá dar tosach an lá ceaptha nó an lá ina dhiaidh sin a thiocfaidh an duine i gcéaduair chun bheith ina dhuine cunta sach nó a thiocfadh sé chun bheith ina dhuine den sórt sin dá mba rud é go raibh cáin inmhuirir mar a dúradh, na sonraí sin a thabhairt i scríbhinn do na Coimisinéirí Ioncaim a shonrófar i rialacháin mar shonraí is gá d'fhonn an duine sin a chlárú le haghaidh cánach.
(2) Every person who on the appointed day or on any day thereafter would be an accountable person if tax were chargeable with effect as on and from the appointed day shall, within the period of thirty days beginning on the appointed day or on the day thereafter on which the person first becomes an accountable person or would become such a person if tax were chargeable as aforesaid, furnish in writing to the Revenue Commissioners the particulars specified in regulations an being required for the purpose of registering such person for tax.
Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972
—(1) Faoi réir forálacha an ailt seo, déanfar an méid cánach gnóchan caipitiúil ar ghnóchain inmhuirearaithe a d'fhaibhrigh chuig bean phósta bliain mheasúnachta, nó cuid de de bhliain mheasúnachta, ar bhean phósta í ina cónaí lena fearchéile lena linn, a mheasúnú agus a mhuirearú ar an bhfearchéile agus ní ar dhóigh ar bith eile, ach ní bhainfidh an fo-alt seo leis an méid cánach gnóchan caipitiúil is inmhuirearaithe ar an bhfearchéile ar leith ón bhfo-alt seo ná ní bheidh de thoradh air an méid breise cánach gnóchan caipitiúil a mhuirearófar ar an bhfearchéile de bhua an fho-ailt seo a bheith éagsúil leis an méid a bheadh inmhuirearaithe fós ar dhóigh eile ar an mbanchéile.
—(1) Subject to the provisions of this section, the amount of capital gains tax on chargeable gains accruing to a married woman in a year of assessment, or part of a year of assessment, during which she is a married woman living with her husband shall be assessed and charged on the husband and not otherwise, but this subsection shall not affect the amount of capital gains tax chargeable on the husband apart from this subsection nor result in the additional amount of capital gains tax charged on the husband by virtue of this subsection being different from the amount which would otherwise have remained chargeable on the married woman.
Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975
(3) Déanfaidh na Coimisinéirí, ar dhuine is duine cuntasach i leith aon mhaoin á iarraidh orthu, más deimhin leo gur íocadh nó go n-íocfar aon mhéid cánach a muirearaíodh ar an maoin sin agus is iníoctha ar aon dáta luachála (nó nach bhfuil aon mhéid cánach muirearaithe ar an maoin), deimhniú a thabhairt don duine, i cibé foirm is cuí leo, sa chéill sin agus urscaoilfidh an deimhniú an mhaoin ó dhliteanas i leith cáin (más ann) is iníoctha ar an dáta luachála sin, agus déanfaidh an deimhniú, i gcás ceannaitheoir a cheannaigh bona fide aon mhaoin réadach a áirítear sa mhaoin réamhráite ar chomaoin iomlán in airgead nó i luach airgid gan fógra, an mhaoin réadach a shaoradh ó dhliteanas i leith cáin (más ann) is iníoctha ar an dáta sin d'ainneoin aon cheilt nó míráiteas sa tuairisceán, sa tuairisceán breise nó sa mheasúnacht ar ar a bhonn a measúnaíodh an méid agus d'ainneoin aon neamhdhóthanacht sa mheasúnacht sin.
(3) The Commissioners shall, on application to them by a person who is an accountable person in respect of any property, if they are satisfied that any amount of tax charged on that property and payable on any valuation date has been or will be paid (or that no amount of tax is charged on the property), give a certificate to the person, in such form as they think fit, to that effect and the certificate shall discharge the property from liability for tax (if any) payable on that valuation date, and the certificate shall, in the case of a bona fide purchaser of any real property comprised in the property aforesaid for full consideration in money or money's worth without notice, exonerate the real property from liability for tax (if any) payable on that date notwithstanding any suppression or misstatement in the return, additional return or assessment on the basis of which the amount may have been assessed and notwithstanding any insufficiency of such assessment.
Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975
“(7) Más dealraitheach don chigire gur mó méid an chreidmheasa cánach ar taispeánadh faighteoir dáilte iomchuí (lena n-áirítear cuid de dháileadh a áirítear faoi fho-alt (2) mar dháileadh iomchuí) a bheith ina theideal sa ráiteas a bhí i gceangal nó ag gabháil le haon bharántas nó seic nó ordú eile a luaitear in alt 5 den Acht Cánach Corparáide, 1976 , nó in aon ráiteas a luaitear in alt 83 (5) den Acht sin, ná méid an chreidmheasa cánach ar chóir a thaispeáint sa ráiteas sin go bhfuil faighteoir an ráitis ina theideal faoi threoir fhorálacha an ailt seo, féadfaidh an cigire measúnacht i leith cánach ioncaim a dhéanamh ar an gcuideachta faoi Chás IV de Sceideal D don bhliain mheasúnachta ina ndéantar an ráiteas, ar mhéid arb ionann an cháin ioncaim air, de réir an ráta chaighdeánaigh don bhliain mheasúnachta sin, agus an méid ar mó an creidmheas cánach a thaispeántar sa ráiteas ná an creidmheas cánach ar chóir a thaispeáint sa ráiteas sin go bhfuil faighteoir an ráitis sin ina theideal:
"(7) Where it appears to the inspector, that the amount of the tax credit to which the recipient of a relevant distribution (including part of a distribution which is treated under subsection (2) as a relevant distribution) was shown to be entitled on the statement annexed to or accompanying any warrant or cheque or other order mentioned in section 5 of the Corporation Tax Act, 1976 , or in any statement mentioned in section 83 (5) of that Act, exceeds the amount of the tax credit to which the recipient of the statement should have been shown to be entitled on that statement by reference to the provisions of this section, the inspector may make an assessment to income tax on the company under Case IV of Schedule D for the year of the assessment in which the statement is made, on an amount the income tax on which, at the standard rate for the said year of assessment, is equal to the amount by which the tax credit shown in the statement exceeds the tax credit to which the recipient of that statement should have been shown to be entitled on that statement:
Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988
(5) Más rud é nach ndéanfaí aon mheasúnacht i leith muirir shóisialaigh uilíoch ar phearsa aonair do bhliain chánach, murach an fo-alt seo, ansin féadfaidh cigire measúnacht a dhéanamh i leith muirir shóisialaigh uilíoch ar an bpearsa aonair go feadh bhreithiúnas an chigire ar na méideanna ar arb inmhuirearaithe muirear sóisialach uilíoch, agus maidir le forálacha na nAchtanna Cánach, lena n-áirítear go háirithe na forálacha sin a bhaineann le measúnacht, bailiú agus gnóthú cánach agus le híoc úis ar cháin gan íoc, beidh feidhm acu maidir le haon mheasúnacht i leith muirir shóisialaigh uilíoch arna déanamh ar an bpearsa aonair de bhua an fho-ailt seo, seachas aon fhorálacha den sórt sin a mhéid a bhaineann siad le deonú aon liúntais, asbhainte nó faoisimh.
(5) Where, but for this subsection, no assessment to universal social charge would be made on an individual for a tax year, then an inspector may make an assessment to universal social charge on the individual to the best of the inspector’s judgement of the amounts chargeable to universal social charge, and the provisions of the Tax Acts, including in particular those provisions relating to the assessment, collection and recovery of tax and the payment of interest on unpaid tax, shall apply as respects any assessment to universal social charge made on the individual by virtue of this subsection, other than any such provisions in so far as they relate to the granting of any allowance, deduction or relief.
AN tACHT AIRGEADAIS, 2011
(3) I gcás inar mó an méid faoisimh a leithroinnfear ar an bhfearchéile faoi fho-alt (2) den alt seo ná an cháin ioncaim is inmhuirir ar ioncam an fhearchéile in aghaidh na bliana measúnachta, úsáidfear an iarmhéid chun an cháin ioncaim is inmhuirir ar ioncam an bhanchéile in aghaidh na bliana sin a laghdú, agus, i gcás an méid faoisimh a leithroinnfear ar an mbanchéile faoin bhfo-alt sin a bheith níos mó ná an cháin ioncaim is inmhuirir ar a hioncam in aghaidh na bliana measúnachta, úsáidfear an iarmhéid chun an cháin ioncaim is inmhuirir ar ioncam an fhearchéile in aghaidh na bliana sin a laghdú.
(3) Where the amount of relief allocated to the husband under subsection (2) of this section exceeds the income tax chargeable on the income of the husband for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the wife for that year, and where the amount of relief allocated to the wife under that subsection exceeds the income tax chargeable on her income for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the husband for that year.
Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958
(3) Faoi réir fhorálacha an Achta Airgeadais (Uimh. 2), 1959 , agus an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1960, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1960, maidir le cáin ioncaim agus forcháin, agus ag aon fhorálacha den sórt sin a tháinig i ngníomh an 6ú lá d'Aibreán, 1960, maidir leis an gcéanna, seachas na forálacha sin nach mbaineann de réir a dtéarmaí ach le cáin ioncaim agus le forcháin a bhí le muirearú don bhliain dar tosach an 6ú lá d'Aibreán, 1959.
(3) Subject to the provisions of the Finance (No. 2) Act, 1959 , and of this Act, the several statutory and other provisions which were in force on the 5th day of April, 1960, in relation to income tax and sur-tax and any such provisions which came into operation on the 6th day of April, 1960, in relation thereto, other than such provisions as by their terms relate only to income tax and sur-tax to be charged for the year beginning on the 6th day of April, 1959, shall have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1960.
Uimhir 19 de 1960: AN tACHT AIRGEADAIS, 1960
(3) I gcás inar mó an méid faoisimh a leithroinnfear ar an bhfearchéile faoi fho-alt (2) ná an cháin ioncaim is inmhuirir ar ioncam an fhearchéile in aghaidh na bliana measúnachta, úsáidfear an iarmhéid chun an cháin ioncaim is inmhuirir ar ioncam a bhanchéile in aghaidh na bliana sin a laghdú, agus, i gcás an méid faoisimh a leithroinnfear ar an mbanchéile faoin bhfo-alt sin a bheith níos mó ná an cháin ioncaim is inmhuirir ar a hioncam in aghaidh na bliana measúnachta, úsáidfear an iarmhéid chun an cháin ioncaim is inmhuirir ar ioncam an fhearchéile in aghaidh na bliana sin a laghdú.
(3) Where the amount of relief allocated to the husband under subsection (2) exceeds the income tax chargeable on the income of the husband for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the wife for that year, and where the amount of relief allocated to the wife under that subsection exceeds the income tax chargeable on her income for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the husband for that year.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
—(1) I gcás ina ndéanfar ús is iníoctha sa Stát ar airleacan ó bhanc a sheolann gnó baincéireachta bona fide sa Stát a íoc leis an mbanc gan cáin a bhaint as brabúis nó gnóchain a chuirfear faoi mhuirear cánach, beidh an duine a íocfaidh an t-ús i dteideal, ar chruthú na bhfíoras chun sástacht na gCoimisinéirí Speisialta, aisíoc cánach ar mhéid an úis a fháil.
—(1) Where interest payable in the State on an advance from a bank carrying on a bona fide banking business in the State is paid to the bank without deduction of tax out of profits or gains brought into charge to tax, the person by whom the interest is paid shall be entitled, on proof of the facts to the satisfaction of the Special Commissioners, to repayment of tax on the amount of the interest.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(a) i gcás ina ndéanfar ús is iníoctha sa Stát ar airleacan ó bhanc a sheolann gnó baincéireachta bona fide sa Stát a íoc leis an mbanc gan cáin a asbhaint as brabúis nó gnóchain a chuirfear faoi mhuirear cánach, beidh an duine a íocfaidh an t-ús i dteideal, ar na fíorais a chruthú, go n-aisíocfar leis cáin ar mhéid an úis,
( a ) where interest payable in the State on an advance from a bank carrying on a bona fide banking business in the State is paid to the bank without deduction of tax out of profits or gains brought into charge to tax, the person by whom the interest is paid shall be entitled, on proof of the facts, to repayment of tax on the amount of the interest,
Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974
(2) I gcás ar sa Stát a chónaíonn cuideachta a bhfuil cáin le measúnú ar a brabúis, measúnófar an cháin ar an gcuideachta, agus mura sa Stát a chónaíonn cuideachta a bhfuil cáin le measúnú ar a brabúis, measúnófar an cháin ar an gcuideachta in ainm aon ghníomhaire, bainisteora, fachtóra nó ionadaí eile de chuid na cuideachta.
(2) Where a company on whose profits the tax is to be assessed is resident in the State the tax shall be assessed on the company, and where a company on whose profits the tax is to be assessed is not resident in the State the tax shall be assessed on the company in the name of any agent, manager, factor or other representative of the company.
Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976
(4) (a) I gcás sócmhainní a chuimsítear i ndiúscairt chuig leanbh ar deonaíodh faoiseamh ina leith, roimh thosach feidhme an Achta um Cháin Ghnóchan Caipitiúil (Leasú), 1978 , nó dá éis, faoin alt seo, a dhiúscairt ag an leanbh laistigh de dheich mbliana ón dáta a rinne an phearsa aonair áirithe an diúscairt, déanfar an cháin ghnóchan caipitiúil a mhuirearófaí, dá mba nach raibh feidhm ag fo-alt (1), ar an bpearsa aonair as na sócmhainní sin a dhiúscairt chuig an leanbh a mheasúnú agus a mhuirearú ar an leanbh, i dteannta aon cháin ghnóchan caipitiúil is inmhuirearaithe i leith an ghnóchain a fhaibhreoidh chuig an leanbh as na sócmhainní sin a dhiúscairt.
(4) ( a ) Where assets comprised in a disposal to a child in respect of which relief has been granted, whether before or after the commencement of the Capital Gains Tax (Amendment) Act, 1978 , under this section are, within ten years of the disposal by the individual concerned, disposed of by the child, the capital gains tax which, if subsection (1) had not applied, would have been charged on the individual on his disposal of those assets to the child shall be assessed and charged on the child, in addition to any capital gains tax chargeable in respect of the gain accruing to the child on his disposal of those assets.
Uimhir 33 de 1978: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL (LEASÚ), 1978
(2) I gcás inar mó méid an fhaoisimh a leithroinnfear ar an bhfearchéile faoi fho-alt (1) (a) ná an cháin ioncaim is inmhuirearaithe ar ioncam an fhearchéile don bhliain mheasúnachta, úsáidfear an t-iarmhéid chun an cháin ioncaim is inmhuirearaithe ar ioncam an bhanchéile don bhliain sin a laghdú, agus i gcás inar mó méid an fhaoisimh a leithroinnfear ar an mbanchéile faoin mír sin ná an cháin ioncaim is inmhuirearaithe ar a hioncam don bhliain mheasúnachta, úsáidfear an t-iarmhéid chun an cháin ioncaim is inmhuirearaithe ar ioncam an fhearchéile don bhliain sin a laghdú.
(2) Where the amount of relief allocated to the husband under subsection (1) ( a ) exceeds the income tax chargeable on the income of the husband for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the wife for that year, and where the amount of relief allocated to the wife under that paragraph exceeds the income tax chargeable on her income for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the husband for that year.
Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980
(3) Más rud é, ar éileamh chuige sin a dhéanamh, go gcruthóidh fearchéile agus a bhanchéile gur mó an méid is ionann agus méid comhiomlán na cánach a bheidh íoctha agus iníoctha ag an bhfearchéile ar a ioncam iomlán do bhliain an phósta agus na cánach a bheidh íoctha agus iníoctha ag a bhanchéile ar a hioncam iomlán do bhliain an phósta ná an cháin ab iníoctha ag an bhfearchéile ar a ioncam iomlán agus ar ioncam iomlán a bhanchéile do bhliain an phósta dá mba rud é—
(3) Where, on making a claim in that behalf, a husband and his wife prove that the amount equal to the aggregate of the tax paid and payable by the husband on his total income for the year of marriage and the tax paid and payable by his wife on her total income for the year of marriage is in excess of the tax which would have been payable by the husband on his total income and the total income of his wife for the year of marriage if—
Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983
(5) D'ainneoin aon fhoráil de chuid na nAchtanna um Cháin Ghnóchan Caipitiúil nó na nAchtanna Cánach Corparáide, beidh méid na cánach gnóchan caipitiúil inghairthe nó na cánach corparáide inghairthe, de réir mar a bheidh, is inmheasúnaithe faoin alt seo ar dhuine cuntasach i ndáil le diúscairt, inghnóthaithe uaidh trí cháin ioncaim a mheasúnú air faoi Chás IV de Sceideal D don bhliain mheasúnachta inar tharla an diúscairt ar mhéid arb ionann an cháin ioncaim air, de réir an ráta chaighdeánaigh don bhliain mheasúnachta sin, agus méid na cánach gnóchan caipitiúil inghairthe nó na cánach corparáide inghairthe, de réir mar a bheidh.
(5) Notwithstanding any provision of the Capital Gains Tax Acts or of the Corporation Tax Acts, the amount of referable capital gains tax or referable corporation tax, as the case may be, which, under this section, is assessable on an accountable person in relation to a disposal, shall be recoverable from him by an assessment on him to income tax under Case IV of Schedule D for the year of assessment in which the disposal occurred on an amount the income tax on which at the standard rate for the said year of assessment is equal to the amount of the referable capital gains tax or referable corporation tax, as the case may be.
Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983
The tax in respect of income arising from possessions in Great Britain or Northern Ireland, other than stocks, shares, or rents, shall be computed either on the full amount thereof arising in the year of assessment or on the full amount thereof on an average of such period as the case may require and as may be directed by the Special Commissioners, so that according to the nature of the income the tax may be computed on the same basis as that on which it would have been computed if the income had arisen in Saorstát Éireann, and subject in either case to a deduction on account of any annual interest or any annuity or other annual payment payable out of the income to a person not resident in Saorstát Éireann and the provisions of the Income Tax Acts (including those relating to the delivery of statements) shall apply accordingly;
The tax in respect of income arising from possessions in Great Britain or Northern Ireland, other than stocks, shares, or rents, shall be computed either on the full amount thereof arising in the year of assessment or on the full amount thereof on an average of such period as the case may require and as may be directed by the Special Commissioners, so that according to the nature of the income the tax may be computed on the same basis as that on which it would have been computed if the income had arisen in Saorstát Eireann, and subject in either case to a deduction on account of any annual interest or any annuity or other annual payment payable out of the income to a person not resident in Saorstát Eireann and the provisions of the Income Tax Acts (including those relating to the delivery of statements) shall apply accordingly;
Uimhir 35 de 1926: ACHT AIRGID, 1926
53.(1) Mura seachadfaidh corrfhostaí a chárta asbhainte cánach laethúil dá fhostóir ar ócáid aon tréimhse corrfhostaíochta déanfaidh an fostóir, nuair a bheidh sé ag déanamh aon íocaíocht díolaíochtaí dá dtagraítear i Rialachán 8 leis an bhfostaí, cáin a asbhaint de réir an ráta chaighdeánaigh agus taifid a choinneáil ar chárta éigeandála laethúil ar an bhforas gur punt sa ló suim liúntas saor ó cháin an fhostaí, déanfaidh sé cóip den chárta éigeandála laethúil arna chomhlánú go cuí ar an bhfoirm fhorordaithe, agus ag deireadh na tréimhse corrfhostaíochta cuirfidh sé an cárta éigeandála laethúil láithreach chuig an gCigire a d'eisigh an fógra i dtaobh cláraithe dá dtagraítear i Rialachán 8 agus tabharfaidh sé an chóip don fhostaí.
(1) If a casual employee does not on the occasion of any period of casual employment deliver his daily tax deduction card to his employer, the employer shall, on making any such payment of emoluments as is referred to in Regulation 8 to the employee, deduct tax at the standard rate and keep records on a daily emergency card on the basis that the amount of the employee's tax-free allowances is one pound a day, shall make on the prescribed form a copy of the duly completed daily emergency card, and at the end of the period of casual employment shall forthwith send the daily emergency card to the Inspector by whom the notice of registration referred to in Regulation 8 was issued and give the copy to the employee.
Ionstraimí Reachtúla: 1980
(b) chun go n-aisíocfar, ar éileamh cuí a dhéanamh in aghaidh tréimhse (dá ngairtear an tréimhse aisíoca anseo feasta) dar tosach an 6ú lá d'Aibreán bliain mheasúnachta agus dar críoch an 5ú lá den mhí i ndiaidh dáta an íoca nó, más é an 5ú lá de mhí nó aon lá roimhe sin a rinneadh an t-íoc, dar críoch an 5ú lá den mhí sin, an chuid sin den cháin a baineadh as íocaíochtaí a fuair fochonraitheoir i rith na tréimhse aisíoca (arna laghdú d'aon mhéid den cháin sin a aisíocadh nó a fritháiríodh) a mheasfaidh na Coimisinéirí Ioncaim a bheith níos mó ná an chuid chomhréireach den mhéid cánach a bhfuil dliteanas air, nó a meastar dliteanas a bheith air, ina leith don bhliain mheasúnachta sin, agus
( b ) for repayment, on due claim made for a period (hereinafter referred to as the repayment period) commencing on the 6th day of April in a year of assessment and ending on the 5th day of the month following the date of the payment or, if the payment was made on or before the 5th day of a month, ending on the 5th day of that month, of such portion of the tax deducted from payments received by a sub-contractor during the repayment period (reduced by any amount of such tax repaid or set off) as appears to the Revenue Commissioners to exceed the proportionate part of the amount of tax for which he is liable, or is estimated to be liable, for that year of assessment, and
Uimhir 14 de 1970: AN tACHT AIRGEADAIS, 1970
(2) D'ainneoin alt 1 (2), cuideachta a rinne, ar an dáta nó tar éis an dáta a thosaigh sí ar bheith ina cónaí sa Stát ach tráth nár luaithe ná an 6ú lá d'Aibreán, 1976, dáileadh, lena n-áirítear cuid de dháileadh a ndéileáiltear léi faoi fho-alt (1) mar dháileadh, as brabúis a d'eascair chuici roimh an dáta a thosaigh sí ar bheith ina cónaí amhlaidh, measúnófar cáin ioncaim uirthi, don bhliain mheasúnachta a rinneadh an dáileadh, de réir an ráta chaighdeánaigh faoi Chás IV de Sceideal D ar mhéid arb ionann an cháin ioncaim air de réir an ráta chaighdeánaigh don bhliain mheasúnachta sin agus méid an chreidmheasa cánach ag a mbeadh feidhm i leith an dáilte dá mba phearsa aonair ina chónaí sa Stát an duine a fuair é.
(2) Notwithstanding section 1 (2), a company which, on or after the date on which it begins to be resident in the State but not earlier than the 6th day of April, 1976, makes a distribution, including part of a distribution treated under subsection (1) as a distribution, out of profits which arose to it before the date on which it begins to be so resident shall, for the year of assessment in which the distribution is made, be assessed to income tax at the standard rate under Case IV of Schedule D on an amount the income tax on which at the standard rate for the said year of assessment is equal to the amount of the tax credit which would apply in respect of the distribution if the Person receiving it were an individual resident in the State.
Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976
(b) chun go n-aisíocfar, ar éileamh cuí a dhéanamh in aghaidh tréimhse (dá ngairtear an tréimhse aisíoca anseo feasta) dar tosach an 6ú lá d'Aibreán bliain mheasúnachta agus dar críoch an 5ú lá den mhí i ndiaidh dáta an íoca nó, más é an 5ú lá den mhí nó aon lá roimhe sin a rinneadh an t-íoc, dar críoch an 5ú lá den mhí sin, an chuid sin den cháin a baineadh as íocaíochtaí a fuair fochonraitheoir i rith na tréimhse aisíoca (arna laghdú aon mhéid den cháin sin a aisíocadh nó a fritháiríodh) a mheasfaidh na Coimisinéirí Ioncaim a bheith níos mó ná an chuid chomhréireach den méid cánach a bhfuil dliteanas air, nó a meastar dliteanas a bheith air, ina leith don bhliain mheasúnachta sin, agus
( b ) for repayment, on due claim made for a period (hereinafter referred to as the repayment period) commencing on the 6th day of April in a year of assessment and ending on the 5th day of the month following the date of the payment or, if the payment was made on or before the 5th day of a month, ending on the 5th day of that month, of such portion of the tax deducted from payments received by a sub-contractor during the repayment period (reduced by any amount of such tax repaid or set-off) as appears to the Revenue Commissioners to exceed the proportionate part of the amount of tax for which he is liable, or is estimated to be liable, for that year of assessment, and
Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976
(5) Faoi réir fho-alt (9), i gcás ina soláthraíonn duine inchánach a sheolann gnó sa Stát earraí dochorraithe do dhuine inchánach eile a sheolann gnó sa Stát in imthosca ina ndéanfaí an soláthar sin a dhíolmhú thairis sin mar gheall ar fho-alt (2), nó mar gheall ar alt 95(3) nó (7)(b), ansin, d’ainneoin na bhforálacha sin, tá cáin inmhuirearaithe ar an soláthar sin, ach sin sa chás amháin go ndearna an soláthraí agus an duine inchánach dá ndéantar an soláthar comhaontú i scríbhinn, tráth nach déanaí ná an 15ú lá den mhí tar éis na míosa ar lena linn a rinneadh an soláthar, chun a roghnú go mbeidh cáin inmhuirearaithe ar an soláthar sin (dá ngairtear “comhrogha cánachais” san Acht seo).
(5) Subject to subsection (9), where a taxable person who carries on a business in the State supplies immovable goods to another taxable person who carries on a business in the State in circumstances where that supply would otherwise be exempted because of subsection (2), or section 95(3) or (7)(b), then, notwithstanding those provisions, tax is chargeable on that supply, but only if the supplier and the taxable person to whom the supply is made have, no later than the 15th day of the month after the month during which the supply occurred, entered into an agreement in writing to opt to have tax chargeable on that supply (in this Act referred to as a “joint option for taxation”).
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(2) Beidh for-cháin dlite agus iníoctha ar no roimh an 1adh lá den chéad Eanair tar éis deire bliain an cháinmheasa, ach amháin go dtuigfar for-cháin no aon chuid d'fhor-cháin a cuirfar isteach i gcáinmheas a sighneofar agus a lomhálfar ar an 1adh lá den Eanair sin no ina dhiaidh sin do bheith dlite agus iníoctha an chéad lá tar éis lá sighnithe agus lomhálta an chainmheasa.
(2) Sur-tax shall be due and payable on or before the 1st day of January next after the end of the year of assessment, except that sur-tax or any part of sur-tax included in an assessment which is signed and allowed on or after the said 1st day of January shall be deemed to be due and payable on the day next after the day on which the assessment is signed and allowed.
Uimhir 11 de 1928: ACHT AIRGID, 1928
—(1) Má tharlann in aon chás go ndiúltóidh eadránaí nó moltóir a dhámhachtain a thabhairt mura n-íoctar leis na táillí a éileos sé, féadfaidh an Chúirt, ar iarratas d'fháil chuige sin, a ordú don eadránaí nó don mholtóir an dámhachtain a thabhairt don iarratasóir ar an iarratasóir d'íoc na dtáillí a héilíodh isteach sa Chúirt, agus a ordú freisin go ndéanfaidh Máistir Fómhais na táillí a héilíodh d'fhómhas agus go n-íocfar leis an eadránaí nó leis an moltóir mar tháillí, as an airgead a híocadh isteach sa Chúirt, pé suim a cinnfear a bheith réasúnach de thoradh an fhómhais agus go n-íocfar iarmhéid an airgid, má bhíonn ann, leis an iarratasóir.
—(1) If in any case an arbitrator or umpire refuses to deliver his award except on payment of the fees demanded by him, the Court may, on an application for the purpose, order that the arbitrator or umpire shall deliver the award to the applicant on payment into Court by the applicant of the fees demanded, and further that the fees demanded shall be taxed by a Taxing Master and that out of the money paid into Court there shall be paid out to the arbitrator or umpire by way of fees such sum as may be found reasonable on taxation and that the balance of the money, if any, shall be paid out to the applicant.
Uimhir 26 de 1954: AN tACHT EADRÁNA, 1954
—(1) Nuair a bheifear ag triail aon chaingne i gcoinne urraí bailitheora a ceapadh faoi alt 7 den Acht Airgid, 1934 , ar bhanna ina ndeachaigh sé nó ar eascaire fiosrúcháin faoi dhamáistí in aon chaingean den sórt sin a fhorghníomhú, is leor cuntas a thabhairt ar aird, i lámhscríbhneoireacht nó faoí láimh an bhailitheora sin, ar aon suim airgid a bhailigh sé nó a fuair sé, i leith nó ar cuntas na cánach nó an airgid, mar chruthú go bhfuair sé gach suim airgid a bheidh luaite ansin, ar cuntas na cánach a cuireadh faoina chúram le bailiú.
—(1) On the trial of any action against the sureties of a collector appointed under section 7 of the Finance Act, 1934 , on a bond entered into by him or on the execution of a writ of inquiry of damages in any such action, the production of an account, in the handwriting of such collector or signed by him, of any sum of money collected or received by him for or on account of the tax or moneys, shall be sufficient proof of the receipt by him of every sum of money therein mentioned, on account of the tax given to him in charge for collection.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(c) d'íoc úis ar an iasacht (agus ar aon iasacht ina dhiaidh sin a n-úsáidfear an fáltas uaithi leis an iasacht chéadluaite nó aon iasacht dá éis sin a aisíoc, go hiomlán nó go páirteach, nó le hús a íoc ar aon iasacht den sórt sin) i leith na tréimhse dhá mhí dhéag ón dáta a tugadh an iasacht chéadluaite, beidh sé i dteideal, ar na fíorais a chruthú, go n-aisíocfar cáin leis faoi alt 496 den Acht Cánach Ioncaim, 1967 , arna leasú le halt 29, ar mhéid an úis sin amhail is dá mba nár íoc sé aon ús eile i leith na tréimhse dhá mhí dhéag réamhráite.
( c ) pays interest on the loan (and on any subsequent loan the proceeds of which are used to repay, in whole or in part, the first-mentioned loan or any such subsequent loan or to pay interest on any such loan) in respect of the period of twelve months from the date of the making of the first-mentioned loan, he shall be entitled, on proof of the facts, to repayment of tax under section 496 of the Income Tax Act, 1967 , as amended by section 29, on the amount of that interest as if no other interest had been paid by him in respect of the aforementioned period of twelve months.
Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974
(e) a údaróidh do chigire nó d'oifigeach eile do na Coimisinéirí Ioncaim, d'ainneoin na hoibleagáide maidir le rún a fhorchuirtear leis na hAchtanna Cánach Ioncaim nó le haon Acht eile, margadhluach sócmhainne arna chinneadh le measúnacht nó le cinneadh ar éileamh a nochtadh do dhuine a bheidh i dteideal láithriú san achomharc sin, nó aon chinneadh a dhéanfaidh cigire nó oifigeach eile do na Coimisinéirí Ioncaim ar an ábhar a nochtadh do dhuine a ndéanfadh cinneadh ar mhargadhluach sócmhainne ar dháta áirithe, nó cionroinnt nó aon ábhar eile, difear dá dhliteanas cánach.
( e ) authorising an inspector or other officer of the Revenue Commissioners, notwithstanding the obligation as to secrecy imposed by the Income Tax Acts or any other Act, to disclose to a person entitled to appear on such an appeal the market value of an asset as determined by an assessment or decision on a claim, or to disclose to a person whose liability to tax may be afflicted by the determination of the market value of an asset on a particular date, or an apportionment or any other matter, any decision on the matter made by an inspector or other officer of the Revenue Commissioners.
Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975
—(1) D'ainneoin aon fhoráil san Acht um Cháin Ghnóchan Caipitiúil, 1975 , a shocraíonn méid na comaoine a mheastar a bheith faighte le linn diúscartha nó tugtha le linn fála, i gcás a ndéanfaidh comhalta de ghrúpa cuideachtaí sócmhainn a dhiúscairt chun comhalta eile den ghrúpa, déileálfar, ach amháin mar a fhoráiltear le fo-ailt (2) agus (3), leis an dá chomhalta sin, a mhéid a bhaineann le cáin chorparáide ar ghnóchain inmhuirearaithe, ionann is dá mba rud é, maidir leis an tsócmhainn a fuair an comhalta chun a ndearnadh an diúscairt, go bhfuarthas í ar an oiread sin de chomaoin a d'áiritheodh nuair a dhéanfadh an comhalta eile diúscairt nach bhfaibhreodh gnóchan ná caillteanas chuig an gcomhalta eile sin;
—(1) Notwithstanding any provision in the Capital Gains Tax Act, 1975 , fixing the amount of the consideration deemed to be received on a disposal or given on an acquisition, where a member of a group of companies disposes of an asset to another member of the group, both members shall, except as provided by subsections (2) and (3), be treated, so far as relates to corporation tax on chargeable gains, as if the asset acquired by the member to whom the disposal is made were acquired for a consideration of such amount as would secure that on the other's disposal neither a gain nor a loss would accrue to that other;
Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976
(a) iomlán na méideanna a d'fhéadfaí (ar an mbonn, chun críocha cánach brabús corparáide, gur chríochnaigh tréimhse chuntasaíochta de chuid na cuideachta an 5ú lá d'Aibreán, 1976, agus gur thosaigh tréimhse chuntasaíochta nua an 6ú lá d'Aibreán, 1976, agus nár aisghaireadh na hachtacháin i ndáil le cáin bhrabús corparáide a luaitear sa Tríú Sceideal), faoi alt 25 den Acht Airgeadais, 1964 , a bhaint as brabúis, nó a fhritháireamh in aghaidh brabús, gnó na cuideachta i dtréimhse chuntasaíochta dar tosach an 6ú lá d'Aibreán, 1976;
( a ) the total of the amounts which, under section 25 of the Finance Act, 1964 , could (on the footing that for corporation profits tax purposes an accounting period of the company ended on the 5th day of April, 1976, and a new accounting period commenced on the 6th day of April, 1976, and the enactments in relation to corporation profits tax mentioned in the Third Schedule had not been repealed) be deducted from or set off against profits of the company's business in an accounting period commencing on the 6th day of April, 1976;
Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976
Chun críocha an Sceidil seo, comhairfear mar aon ní amháin na bronntanais agus na hoidhreachtaí go léir a bheidh deontaí nó comharba tar éis a ghlacadh an lá céanna ó dhiúscróir, agus chun an méid cánach a fhionnadh is iníoctha ar bhronntanas amháin, nó ar oidhreacht amháin. de bhronntanais leithleacha nó d'oidhreachtaí leithleacha a glacadh an lá céanna, déanfar an méid cánach a bheidh ríofa faoin Sceideal seo mar mhéid cánach is iníoctha ar na bronntanais agus na hoidhreachtaí a glacadh an lá sin a chionroinnt go rátúil de réir luachanna inchánach na mbronntanas inchánach agus na n-oidhreachtaí inchánach leithleacha a glacadh an lá céanna.
For the purposes of this Schedule, all gifts and inheritances taken by a donee or successor from one disponer on the same day shall count as one, and to ascertain the amount of tax payable on one gift or inheritance of several taken on the same day, the amount of tax computed under this Schedule as being payable on the gifts or inheritances taken on that day shall be apportioned rateably, according to the taxable values of the several taxable gifts and taxable inheritances taken on the one day.
Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976
(b) Beidh cáin lena mbaineann an fo-alt seo iníoctha an lú lá d'Eanáir nó roimh an lá sin an bhliain mheasúnachta dá muirearófar í, ach amháin i gcás an cháin sin a bheith ar áireamh i measúnacht d'aon bhliain den sórt sin a dhéanfar an lú lá d'Eanáir nó dá éis, go measfar an cháin a bheith dlite agus iníoctha an lá díreach i ndiaidh an lae a dhéanfar an mheasúnacht.”,
( b ) Tax to which this subsection applies shall be payable on or before the 1st day of January in the year of assessment for which it is charged, except that where such tax is included in an assessment for any such year made on or after the 1st day of January, the tax shall be deemed to be due and payable on the day next after the day on which the assessment is made.",
Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978
(b) i gcás a ndéanfaidh an chuideachta, an 27ú lá de Shamhain, 1975, nó dá éis, a sócmhainní a dháileadh ar a comhaltaí nó ar a dílseánaigh ar an gcuideachta a fhoirceannadh nó a dhíscaoileadh measúnófar cáin ioncaim ar an gcuideachta don bhliain mheasúnachta ina ndéanfar an foirceannadh nó an díscaoileadh de réir an ráta chaighdeánaigh faoi Chás IV le Sceideal D ar mhéid a mbeidh an cháin ioncaim air de réir an ráta chaighdeánaigh don bhliain sin comhionann le méid a chinnfear de réir na foirmle D× A
( b ) where the company distributes, on or after the 27th day of November 1975, its assets amongst its members or proprietors on the winding up or dissolution of the company the company shall be assessed to income tax for the year of assessment in which the winding up or dissolution occurs at the standard rate under Case IV of Schedule D on an amount the income tax on which at the standard rate for that year is equal to an amount determined by the formula
Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978
(II) i gcás ar chuig duine lena mbaineann fomhír (ii) nó (iii) a rinneadh an diúscairt agus gur dhiúscair an duine sin an tsócmhainn ina dhiaidh sin in imthosca a bhéarfadh, dá mba gur fhaibhrigh gnóchan as an diúscairt is déanaí, gur ghnóchan inmhuirearaithe a bheadh ann, déanfar an cháin ghnóchan caipitiúil ab inmhuirearaithe i leith an ghnóchain a d'fhaibhreodh as an diúscairt is luaithe dá mba go raibh feidhm ag an alt sin 9 i ndáil leis a mheasúnú agus a mhuirearú ar an duine a bheidh ag déanamh na diúscartha is déanaí i dteannta aon cháin ghnóchan caipitiúil is inmhuirearaithe i leith an ghnóchain a fhaibhreoidh chuige as an diúscairt is déanaí.
(II) where the disposal is to a person within subparagraph (ii) or (iii) and the asset is later disposed of by that person in such circumstances that if a gain accrued on the later disposal it would be a chargeable gain, the capital gains tax which would have been chargeable in respect of the gain accruing on the earlier disposal if the said section 9 had applied in relation to it shall be assessed and charged on the person making the later disposal in addition to any capital gains tax chargeable in respect of the gain accruing to him on the later disposal.
Uimhir 33 de 1978: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL (LEASÚ), 1978
—Déanfar, le héifeacht amhail ar an agus ón 1ú lá de Mhárta, 1979, an ráta cánach breisluacha ar ghléasanna glacadóireachta raidió ar de chineál tís nó de chineál iniompair iad nó ar de chineál iad atá oiriúnach lena n-úsáid i bhfeithiclí bóthair, agus ar ghramafóin, radaghramafóin agus seinnteoirí ceirníní, a mhéadú ó 10 faoin gcéad den méid nó den luach, cibé acu é, ar inmhuirearaithe cáin ar na hearraí sin ina leith go dtí 20 faoin gcéad den méid nó den luach sin agus, dá réir sin, leasófar an Tríú Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972 —
—With effect as on and from the 1st day of March, 1979, the rate of value-added tax on radio receiving sets that are of the domestic or portable type or that are of a type suitable for use in road vehicles, and on gramophones, radio-gramophones and record players, shall be increased from 10 per cent. of the amount or value, as the case may be, in respect of which tax is chargeable on those goods to 20 per cent. of that amount or value and, accordingly, the Third Schedule to the Value-Added Tax Act, 1972 , shall be amended—
Uimhir 11 de 1979: AN tACHT AIRGEADAIS, 1979
(2) Nuair a bheidh an méid á ríomh ar a mbeidh cáin ghnóchan caipitiúil le muirearú faoi alt 5 den Phríomh-Acht ar ghnóchain inmhuirearaithe a fhaibhreoidh as diúscairtí iomchuí, féadfar aon chaillteanais inlamhála a fhaibhreoidh as diúscairtí iomchuí a asbhaint de réir an ailt sin 5 ach, sa mhéid go ndéanfar iad a asbhaint amhlaidh, ní dhéileálfar leo mar chaillteanais inlamhála iomchuí de réir bhrí fho-alt (1C) d'alt 13 den Acht Cánach Corparáide, 1976 , chun críocha an ríomh a cheanglaítear a dhéanamh faoi fho-alt (1A) den alt sin agus, chun críocha an fho-ailt seo, féadfar aon choigeartuithe is gá, nó aon choigeartuithe breise is gá, a dhéanamh de réir mar is iomchuí.
(2) In the computation of the amount on which, under section 5 of the Principal Act, capital gains tax falls to be charged on chargeable gains accruing on relevant disposals, any allowable losses accruing on relevant disposals may be deducted in accordance with the said section 5 but, in so far as they are so deducted, they shall not be treated as relevant allowable losses within the meaning of subsection (1C) of section 13 of the Corporation Tax Act, 1976 , for the purposes of the calculation required to be made under subsection (1A) of that section, and, for the purposes of this subsection, any necessary assessments or additional assessments, as may be appropriate, may be made.
Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982
“(d) Ar sheirbhísí arna soláthar ag ceantálaí, aturnae, gníomhaire eastáit nó gníomhaire eile, is seirbhísí a bhaineann go díreach le soláthar earraí dochorraithe a úsáideadh chun críocha gníomhaíochta de chuid Iarscríbhinn A, beidh cáin inmhuirearaithe de réir an ráta a shonraítear i bhfo-alt (1) (a) ar 16.67 faoin gcéad den mhéid iomlán ar ar inmhuirearaithe cáin agus de réir ráta nialas faoin gcéad ar iarmhéid an mhéid iomláin sin.
"(d) On the supply by an auctioneer, solicitor, estate agent or other agent of services directly related to the supply of immovable goods used for the purposes of an Annex A activity tax shall be chargeable at the rate specified in subsection 5 (1) (a) on 16.67 per cent. of the total amount on which tax is chargeable and at the rate of zero per cent. on the balance of the said total amount.
Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982
Chun críocha an Sceidil seo, comhairfear mar aon ní amháin na bronntanais agus na hoidhreachtaí go léir a bheidh deontaí nó comharba tar éis a ghlacadh an lá céanna ó dhiúscróir amháin nó ó dhiúscróirí leithleacha i gcás ina mbainfidh an Tábla iomchuí céanna leis na bronntanais agus na hoidhreachtaí uile den sórt sin agus chun an méid cánach a fhionnadh is iníoctha ar bhronntanas amháin, nó ar oidhreacht amháin, de bhronntanais leithleacha nó d'oidhreachtaí leithleacha a glacadh amhlaidh an lá céanna, déanfar an méid cánach a bheidh ríofa faoin Sceideal seo mar mhéid cánach is iníoctha ar na bronntanais nó na hoidhreachtaí sin uile a glacadh an lá sin, agus a comhaireadh mar aon ní amháin, a chionroinnt go rátúil de réir luachanna inchánach na mbronntanas inchánach agus na m-oidhreachtaí leacha a glacadh amhlaidh an lá céanna.”, [EN] agus
For the purposes of this Schedule, all gifts and inheritances taken by a donee or successor from one disponer, or several disponers, on the same day shall count as one where the same appropriate Table applies to all such gifts and inheritances, and to ascertain the amount of tax payable on one gift or inheritance of several so taken on the same day, the amount of tax computed under this Schedule as being payable on all such gifts or inheritances taken on that day, and counted as one, shall be apportioned rateably, according to the taxable values of the several taxable gifts and taxable inheritances so taken on the same day.", and
Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982
Chun críocha an Sceidil seo, déanfar (ach amháin chun an méid tairsí a ríomh) na bronntanais agus na hoidhreachtaí go léir a ghlac deontaí nó comharba an lá céanna a chomhaireamh mar aon ní amháin, agus chun an méid cánach a fhionnadh is iníoctha ar bhronntanas amháin, nó ar oidhreacht amháin, de bhronntanais leithleacha nó d'oidhreachtaí leithleacha a glacadh an lá céanna, déanfar an méid cánach a bheidh ríofa faoin Sceideal seo mar mhéid cánach is iníoctha ar iomlán na mbronntanas agus na n-oidhreachtaí a glacadh an lá sin a chionroinnt go rátúil, de réir luachanna inchánach na mbronntanas inchánach agus na n-oidhreachtaí inchánach leithleacha a glacadh an lá sin.”.
For the purposes of this Schedule, all gifts and inheritances taken by a donee or successor on the same day shall (except for the purposes of the determination of the threshold amount) count as one, and to ascertain the amount of tax payable on one gift or inheritance of several taken on the same day, the amount of tax computed under this Schedule as being payable on the total of the gifts and inheritances taken on that day shall be apportioned rateably, according to the taxable values of the several taxable gifts and taxable inheritances taken on that day.".
Uimhir 9 de 1984: AN tACHT AIRGEADAIS, 1984
(v) i gcás nár íocadh tráthchuid de cháin fheirme ar an dáta arbh iníoctha í faoi na rialacháin nó roimh an dáta sin, socrú trína ndéanfar an cháin fheirme, nó cibé méid di a bheidh neamhíoctha, a íoc ar cibé dáta a shonróidh an t-údarás áitiúil, ar dáta é nach luaithe ná an dáta ar a mbeadh an cháin fheirme iníoctha faoi fho-alt (1) den alt seo.
(v) in a case where an instalment of farm tax is not paid on or before the date on which it is payable under the regulations, for the payment of the farm tax, or so much thereof as is unpaid, on such date as may be specified by the local authority, being a date not earlier than the date on which the farm tax would have been payable under subsection (1) of this section.
Uimhir 17 de 1985: AN tACHT UM CHÁIN FHEIRME, 1985
Ar choinníoll, más rud é, an 6ú lá d'Aibreán, 1968, nó dá éis, go dtabhóidh duine a sheolann trádáil caiteachas caipitiúil ar thaighde eolaíochta nach féidir liúntas a thabhairt ina leith faoi na forálacha sin roimhe seo den fho-alt seo toisc nach mbaineann an taighde eolaíochta le haon trádáil a sheolann an duine sin, go dtabharfar, le linn trádáil an duine sin i leith na tréimhse inmhuirearaithe a tabhaíodh an caiteachas a bheith á cur faoi cháin, liúntas ar cóimhéid leis an gcaiteachas.
Provided that, where, on or after the 6th day of April, 1968, a person carrying on a trade incurs capital expenditure on scientific research in respect of which an allowance cannot be made under the foregoing provisions of this subsection because the scientific research is not related to any trade being carried on by that person, there shall be made in taxing that person's trade for the chargeable period in which the expenditure was incurred an allowance equal to the amount of the expenditure.
Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976
(2) I gcás duine a thosaigh ar thrádáil a sheoladh ag oibriú mianaigh cháilithigh tar éis an 6ú lá d'Aibreán, 1974, do thabhú caiteachais taiscealaíochta an 6ú lá d'Aibreán, 1967, nó dá éis, agus nach i ndáil leis an mianach cáilitheach sin a tabhaíodh an caiteachas sin ach gur i dtréimhse deich mbliana roimh an dáta a thosaigh sé ag seoladh na trádála sin a tabhaíodh é, ansin, le linn an trádáil sin a bheith á cur faoi cháin in aghaidh na tréimhse inmhuirearaithe a thosaigh sé ag seoladh na trádála sin, tabharfar liúntas ar cóimhéid leis an gcaiteachas sin.
(2) Where a person who commences to carry on the trade of working a qualifying mine after the 6th day of April, 1974, incurred exploration expenditure on or after the 6th day of April, 1967, and that expenditure was not incurred in connection with the said qualifying mine but was incurred within a period of ten years prior to the date on which he commences to carry on the said trade, then in taxing the said trade for the chargeable period in which he commenced to carry on the said trade, there shall be made an allowance of an amount equal to the amount of that expenditure.
Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976
(D) na liúntais sheachtainiúla saor ó cháin a shonraítear ar an gcárta asbhainte cánach laethúil;
(D) the weekly tax-free allowances specified on the daily tax deduction card;
Ionstraimí Reachtúla: 1980
Don bhliain dar tosach an chéad Luan d'Aibreán 1981 is é a bheidh sa bhliain chánach ioncaim fhorordaithe an bhliain dar tosach an 6 Aibreán 1979. Ina dhiaidh sin, ar an gcéad Luan d'Aibreán, athróidh an bhliain chánach ioncaim a bheidh le húsáid mura mbeidh sé chun leasa an éilitheora a sochar breise a bheith ríofa faoi threoir na bliana cánach ioncaim forordaithe a bhí in úsáid suas go dtí an chéad Luan d'Aibreán agus sa chás sin féadfar leanacht ar aghaidh ag úsáid na bliana cánach ioncaim sin.
For the year commencing on the first Monday in April 1981 the prescribed income tax year will be the year commencing on the 6th April 1979. Thereafter, the income tax year to be used will change on the first Monday in April unless it is to the advantage of the claimant to have her additional benefit calculated by reference to the prescribed income tax year in use up to the first Monday in April in which event that income tax year may continue to be used.
Ionstraimí Reachtúla: 1981
*(agus atá ag éileamh cáin bhreisluacha atá iníoctha ag an nGearánaí ar na costais sin a ghnóthú).
*(and claims the recovery of value-added tax payable by the Plaintiff on the said costs).
I.R. Uimh. 93 de 1997: Na Rialacha Cúirte Dúiche
gurb é I an méid coigeartúcháin, agus gurb é J an méid cánach is inmhuirearaithe ar sholáthar an earra chaipitiúil sin, nó an méid cánach a bheadh inmhuirearaithe ar aistriú an earra chaipitiúil sin murach feidhm a bheith ag alt 20(2)(c), nó an méid cánach a bheadh inmhuirearaithe ar an soláthar murach feidhm a bheith ag alt 56.
I is the adjustment amount, and J is the amount of tax chargeable on the supply of that capital good, or the amount of tax that would have been chargeable on the transfer of that capital good but for the application of section 20(2)(c), or the amount of tax that would have been chargeable on the supply but for the application of section 56.
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(a) go bhfuil an faighteoir faoi dhliteanas cuntas a thabhairt sa cháin is inmhuirearaithe ar an soláthar sin, agus
(a) that the recipient is liable to account for the tax chargeable on that supply, and
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(i) go bhfuil an príomhaí faoi dhliteanas cuntas a thabhairt sa cháin is inmhuirearaithe ar an soláthar sin, agus
(i) that the principal is liable to account for the tax chargeable on that supply, and
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(II) an cháin a bhí inmhuirearaithe ar an soláthar dá dtagraítear i gclásal (I), agus
(II) the tax which was chargeable on the supply referred to at clause (I), and
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(I) le linn seirbhísí a chur i gcrích a bhfuil sé d’oibleagáid ar an tiarna talún iad a chur i gcrích faoi théarmaí agus coinníollacha an chonartha i scríbhinn a rinneadh ar dhiúscairt an leasa a bhí inmhuirearaithe i leith cánach (seachas idirbhearta nach bhfuil an oibleagáid chun comhlíonadh a dhéanamh i ndáil leo le brath sa chomaoin ar ar muirearaíodh cáin ar dhiúscairt an leasa sin),
(I) in carrying out services which the landlord is obliged to carry out under the terms and conditions of the written contract entered into on the disposal of the interest which was chargeable to tax (other than transactions in relation to which the obligation to perform is not reflected in the consideration on which tax was charged on the disposal of that interest),
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
(3) (a) I gcás duine d’fháil bháis, féadfar meastachán nó measúnacht i leith cánach faoi alt 110 nó 111, de réir mar a bheidh, a dhéanamh ar ionadaí pearsanta an duine d’aon tréimhse a bhféadfaí meastachán nó measúnacht den sórt sin a dhéanamh air nó uirthi ina leith díreach roimh a bhás nó a bás, nó a bhféadfaí a dhéanamh air nó uirthi dá mbeadh sé nó sí beo, i leith cánach a tháinig chun bheith dlite den duine roimh a bhás nó a bás, agus beidh an méid cánach is inghnóthaithe faoi aon mheastachán nó measúnacht den sórt sin ina fhiach a bheidh dlite ar eastát an duine agus iníoctha as.
(3) (a) Where a person dies, an estimation or assessment of tax under section 110 or 111, as the case may be, may be made on the person’s personal representative for any period for which such an estimation or assessment could have been made on him or her immediately before his or her death, or could be made on him or her if he or she were living, in respect of tax which became due by the person before his or her death, and the amount of tax recoverable under any such estimation or assessment shall be a debt due from and payable out of the estate of the person.
AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
gurb é B méid na cánach a bheadh, ar leith ón alt seo, le híoc faoi dheoidh ag an infheisteoir don tréimhse inmhuirearaithe sin más rud é nach gcuirfí an malartú i gcuntas le linn an cháin sin a bheith á ríomh, ach, i gcás ina bhfuil feidhm ag mír (b), folaíonn sé an cháin ar ús a d’fhabhraigh maidir le sean-urrúis ó thosach na tréimhse inmhuirearaithe sin, nó ón lá ar a bhfuair an t-infheisteoir na sean-urrúis, cibé acu is déanaí, go dtí an lá a tharla an malartú; agus
B is the amount of tax which, apart from this section, would finally fall to be borne by the investor for that chargeable period if the exchange were not taken into account in computing that tax, but, in a case to which paragraph (b) applies, includes the tax on interest which has accrued in respect of old securities from the beginning of that chargeable period, or the day on which the old securities were acquired by the investor, whichever is later, to the day on which the exchange took place; and
AN tACHT AIRGEADAIS, 1999
(6) (a) Faoi réir mhír (b), maidir le méid na cánach gnóchan caipitiúil a bheadh inmhuirearaithe, ar leith ón bhfo-alt seo, ar ghnóchain inmhuirearaithe a fhabhraíonn chuig infheisteoir lena mbaineann an fo-alt seo, ar dhiúscairt sean-urrús, tar éis na gnóchain inmhuirearaithe sin a laghdú d’aon chaillteanais inlamhála faoi alt 31, measfar, má roghnaíonn an t-infheisteoir amhlaidh, gur méid cánach gnóchan caipitiúil é is inmhuirearaithe ar ghnóchain inmhuirearaithe a mheastar a fhabhraíonn chuig an infheisteoir sa tréimhse inmhuirearaithe (dá ngairtear ‘an tréimhse inmhuirearaithe is déanaí’ san fho-alt seo) ina ndéantar na hurrúis nua a dhiúscairt (agus ní in aon tréimhse inmhuirearaithe eile) i dteannta aon chánach gnóchan caipitiúil is inmhuirearaithe ar ghnóchain inmhuirearaithe a fhabhraíonn chuig an infheisteoir sa tréimhse inmhuirearaithe is déanaí agus beidh feidhm ag forálacha Chuid 41 dá réir sin.
(6) (a) Subject to paragraph (b), the amount of capital gains tax, which apart from this subsection, would be chargeable on chargeable gains accruing to an investor to whom this subsection applies, on the disposal of old securities, after such chargeable gains have been reduced by any allowable losses under section 31, shall, if the investor so elects, be deemed to be an amount of capital gains tax chargeable on chargeable gains which are deemed to accrue to the investor in the chargeable period (in this subsection referred to as ‘the later chargeable period’) in which the new securities are disposed of (and not in any other chargeable period) in addition to any capital gains tax chargeable on chargeable gains accruing to the investor in the later chargeable period and the provisions of Part 41 shall apply accordingly.
AN tACHT AIRGEADAIS, 1999
"(1) Muirearófar cáin chorparáide ar bhrabúis cuideachtaí de réir ráta—
"(1) Corporation tax shall be charged on the profits of companies at the rate of—
AN tACHT AIRGEADAIS, 1999
(10) Le linn an méid cánach ioncaim is inmhuirearaithe ar aon duine d’aon bhliain mheasúnachta ar dháileadh, nó i leith dáilte, a bheith á fhionnadh chun críocha fho-alt (8), measfar, maidir le haon dáileadh den sórt sin a luaitear san fho-alt sin agus atá le háireamh mar ioncam de chuid an duine sin don bhliain mheasúnachta sin, gurb é an chuid is airde é den ioncam ar a ndéantar an duine a mhuirearú i leith cánach don bhliain mheasúnachta.
(10) In ascertaining for the purposes of subsection (8) the amount of income tax chargeable on any person for any year of assessment on or in respect of a distribution, any such distribution mentioned in that subsection which falls to be treated as income of that person for that year of assessment shall be regarded as forming the highest part of the income on which the person is charged to tax for the year of assessment.
AN tACHT AIRGEADAIS, 1999
(ii) suim na cánach a bhí inmhuirearaithe ar an soláthar dá dtagraítear ag fomhír (i), agus
(ii) the tax which was chargeable on the supply referred to at subparagraph (i), and
AN tACHT AIRGEADAIS 2010
(a) go bhfuil an faighteoir faoi dhliteanas cuntas a thabhairt ar an gcáin is inmhuirearaithe ar an soláthar sin, agus
(a) that the recipient is liable to account for the tax chargeable on that supply, and
AN tACHT AIRGEADAIS 2010
(8) Chun críocha fho-alt (7), is é dáta deonaithe an fhaoisimh an dáta a tugadh aisíoc cánach chun éifeacht a thabhairt don fhaoiseamh nó , murar tugadh aon aisíoc den sórt sin, an dáta a d’eisigh an cigire fógra chuig an éilitheoir inar taispeánadh méid na cánach ab iníoctha tar éis éifeacht a thabhairt don fhaoiseamh.
(8) For the purposes of subsection (7), the date on which the relief shall be granted is the date on which a repayment of tax for giving effect to the relief was made or, if there was no such repayment, the date on which the inspector issued a notice to the claimant showing the amount of tax payable after giving effect to the relief.
AN tACHT AIRGEADAIS, 2011
(i) go bhfuil an faighteoir faoi dhliteanas cuntas a thabhairt i leith na cánach is inmhuirearaithe ar an soláthar sin, agus
(i) that the recipient is liable to account for the tax chargeable on that supply, and
AN tACHT AIRGEADAIS, 2011
Cánacha ar tháirgeadh agus ar allmhairí a íoctar le hinstitiúidí an Aontais Eorpaigh
Taxes on production and imports paid to the institutions of the European Union
Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE
Is iad na hionstraimí príomha athdháilte ná cánacha rialtais ar earnáil na dteaghlach, agus sochair shóisialta le haghaidh earnáil na dteaghlach.
The major instruments of redistribution are government taxes on, and social benefits for, the households sector.
Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE
cánacha lúide fóirdheontais ar na táirgí (ach gan cánacha asbhainteacha amhail CBL ar tháirgí a áireamh);
taxes less subsidies on the products (but excluding deductible taxes like VAT on the products);
Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE
cánacha is iníoctha ag an úinéir nua ar aistriú úinéireachta na sócmhainne.
taxes payable by the new owner on the transfer of ownership of the asset.
Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE
cánacha is iníoctha ag an bhfostóir ar bhille an phá agus na dtuarastal — mar shampla, cáin phárolla.
taxes payable by the employer on the wage and salary bill — for example, a payroll tax.
Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE
Áirítear sna cánacha ar tháirgeadh agus ar allmhairí a íoctar le hinstitiúidí an Aontais Eorpaigh na cánacha seo a leanas a bhailíonn na rialtais náisiúnta thar ceann institiúidí an Aontais Eorpaigh:
The taxes on production and imports paid to the institutions of the European Union include the following taxes collected by national governments on behalf of the institutions of the European Union:
Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE
Bunaítear an coigeartú sin ar an meándifríocht ama idir an ghníomhaíocht agus an fáltas ó cháin.
This adjustment is based on the average time difference between the activity and cash tax receipt.
Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE
Féadfaidh an muirear seirbhíse a bheith mór go leor agus féadfaidh sé cánacha ar tháirgeadh seirbhísí cearrbhachais a chuimsiú.
The service charge may be substantial and cover taxes on the production of gambling services.
Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE
Ceadóidh an tíolacadh staidrimh gur féidir creidmheasanna cánach a dhíorthú ar bhonn glan.
The presentation of statistics shall permit the derivation of tax credits on a net basis.
Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE
ar earraí nó ar sheirbhísí a úsáidtear i dtáirgeadh táirgí a onnmhairíodh de bhreis ar dhíolúine, loghadh nó iarchur cánacha indíreacha carnacha arna dtoibhiú ag céim níos luaithe ar earraí nó ar sheirbhísí a úsáideadh i dtáirgeadh táirgí comhchosúla nuair a dhíoltar do thomhaltas intíre iad; ar choinníoll, áfach, go bhféadfar cánacha indíreacha carnacha arna dtoibhiú ag céim níos luaithe a dhíolmhú, a aisíoc nó a iarchur ar tháirgí onnmhairithe fiú nuair nach ndíolmhaítear, nach loghtar nó nach n-iarchuirtear sin ar tháirgí comhchosúla nuair a dhíoltar do thomhaltas intíre iad, má thoibhítear na cánacha indíreacha carnacha arna dtoibhiú ag céim níos luaithe ar ionchuir a ídítear i dtáirgeadh an táirge onnmhairithe (agus gnáthlamháltas á dhéanamh do dhramhaíl) [5].
on goods or services used in the production of exported products in excess of the exemption, remission or deferral of like prior-stage cumulative indirect taxes on goods or services used in the production of like products when sold for domestic consumption; provided, however, that prior-stage cumulative indirect taxes may be exempted, remitted or deferred on exported products even when not exempted, remitted or deferred on like products when sold for domestic consumption, if the prior-stage cumulative indirect taxes are levied on inputs that are consumed in the production of the exported product (making normal allowance for waste) [5].
Rialachán (AE) 2016/1037 ó Pharlaimint na hEorpa agus ón gComhairle an 8 Meitheamh 2016 maidir le cosaint i gcoinne allmhairí ar tugadh fóirdheontas ina leith, ar allmhairí iad ó thíortha nach baill den Aontas Eorpach iad
2. —(1) Ar a iarraidh sin d'éinne ar ar féidir barra-cháin do chur i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923, féadfidh na Coimisinéirí Speisialta, in ainneoin éinní atá in alt 5 den Acht Cánach Ioncuim, 1918, ceartú do dhéanamh, tré aisioc cánach no ar aon tslí eile, i dtreo go luíodófar méid na barra-chánach atá le n'íoc ag an duine sin i gcóir na bliana san go dtí an méid a bheadh le n'íoc dá mbeadh feidhm dlí ag forálacha an Achta so ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1922, agus dá mbeadh lán-fheidhm agus lán-éifeacht. i dtaobh cánach ioncuim i gcóir na bliana dar thosach an 6adh lá d'Abrán, 1922, ag na hoiriúnuithe a dineadh ar na hAchtanna Cánach Ioncuim leis an Acht um Oiriúnú Achtanna, 1922 (Uimh. 2 de 1922) , no le haon Ordú a dhin an Ard-Chomhairle, no a dhéanfid ina dhiaidh seo, fé fhorálacha an Achta san.
2.— (1) Notwithstanding anything contained in section 5 of the Income Tax Act, 1918, the Special Commissioners may, on application made by any person chargeable with super-tax for the year beginning on the 6th day of April, 1923, make such an adjustment, by repayment of tax or otherwise, as will reduce the amount of super-tax payable by that person for that year to the amount which would have been payable if the provisions of this Act had had the force of law during the year beginning on the 6th day of April, 1922, and the adaptations of the Income Tax Acts made by the Adaptation of Enactment Act, 1922 (No. 2 of 1922), or by any Order made or hereafter to be made by the Executive Council under the provisions of that Act, had had full force and effect with reference to income tax for the year beginning on the 6th day of April, 1922.
Uimhir 21 de 1923: ACHT AIRGID, 1923
(2) Ar fháil deimhniú dhóibh do dhin an cigire ar an méid cánach nár bailíodh ar aon cháinmheasa ráithiúla áirithe d'aon cheanntar cáinmheasa áirithe in aghaidh aon bhliana áirithe roimh an mbliain dar thosach an 6adh lá d'Abrán, 1924, féadfidh na Coimisinéirí Ioncuim, d'ainneoin éinní san Income Tax Act, 1918, ordú do dhéanamh go dtuigfar méid iomlán no aon chuid de mhéid iomlán na cánach nea-bhailithe sin do bheith glanta go cuibhe do réir dlí.
(2) Notwithstanding anything in the Income Tax Act, 1918 the Revenue Commissioners, on receipt of a certificate by the inspector of the amount of uncollected tax on any quarterly assessment, for any assessment district for any year prior to the year beginning on the 6th day of April, 1924 may make an order that the whole or any part of the amount of such uncollected tax shall be deemed to have been discharged in due course of law.
Uimhir 18 de 1927: ACHT AIRGID, 1927
(2) In ainneoin éinní atá sa bhfo-alt san roimhe seo, déanfar aon duine is ionchurtha fé cháin ioncuim ar phroifití no ar shochair aon chéirde, gairme no slí bheatha a bunuíodh no ar ar tosnuíodh laistigh den bhliain roimh bhliain an cháinmheasa do chur fé cháin ioncuim do réir mhéid iomlán na bproifit no na sochar in aghaidh aon bhliana amháin o am an bhunuithe no an tosnuithe sin, ach beidh teideal aige, ar fhógra i scríbhinn do thabhairt don chigire cánach laistigh de dhá mhí dhéag tar éis deire bliain an cháinmheasa, é do chur fé cháin ioncuim do réir mhéid proifit no sochar bliain an cháinmheasa.
(2) Notwithstanding anything contained in the foregoing sub-section, any person chargeable with income tax in respect of the profits or gains of any trade, profession, or vocation which has been set up or commenced within the year preceding the year of assessment shall be charged on the full amount of the profits or gains for one year from the time of such setting up or commencement, but shall be entitled, on giving notice in writing to the inspector of taxes within twelve months after the end of the year of assessment, to be charged to income tax on the amount of the profits or gains of the year of assessment.
Uimhir 32 de 1929: ACHT AIRGID, 1929
(2) I gcás inar tugadh faoiseamh fé Riail 11 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D ar scór laigheadú do tháinig ar phroifit no ar shochar ar chúis áirithe éigin o am no de dheascaibh atharuithe i bpáirtnéireacht daoine a bhí ag gabháil d'aon chéird no gairm no o am no de dheascaibh teacht-i-seilbh céirde no gairme, atharú no teacht-i-seilbh a thárla laistigh den bhliain dar thosach an 6adh lá d'Abrán, 1930, ansan, an duine no na daoine a bheidh, tar éis an atharuithe no an teacht-i-seilbh, ionchurtha fé cháin ar scór proifit no sochar na céirde no na gairme beidh teideal acu, ar fhógra i scríbhinn do thabhairt don chigire cánach ar dháta nách déanaí ná an 5adh lá de Dheire Fomhair, 1932, iad do chur fé cháin in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1931, fé is dá ndintí an cheárd no an tslí bheatha do bhunú no do thosnú ar dháta an atharuithe no an teacht-i-seilbh roimhráite, agus má híocadh an cháin a cuireadh ortha aisíocfar aon cháin sa bhreis do híocadh.
(2) Where relief has been given under Rule 11 of the Rules applicable to Cases I. and II of Schedule D in respect of a falling short of profits or gains from some specific cause since or by reason of a change in a partnership of persons engaged in any trade, or profession or a succession to a trade or profession, which change or succession took place within the year beginning on the 6th day of April, 1930, the person or persons who after the change or succession are chargeable with tax in respect of profits or gains of the trade or profession shall be entitled, on giving notice in writing to the inspector of taxes not later than the 5th day of October, 1932, to be charged to tax for the year beginning on the 6th day of April, 1931, as if the trade or profession had been set up or commenced on the date of the aforesaid chance or succession, and if the tax charged has been paid any tax overpaid shall be repaid.
Uimhir 32 de 1929: ACHT AIRGID, 1929
(6) Más rud é, in aon bhliain cháinmheasa, go scuirfidh duine de bheith i seilbh oifige no fostaíochta no de bheith i dteideal blianachta, pinsin no dualgais is ionchurtha fé cháin fé Sceideal E, is do réir mhéid a shochair oifige sa tréimhse dar thosach an 6adh lá d'Abrán na bliana san agus dar chríoch dáta an scuir a cuirfar fé cháin é in aghaidh na bliana san agus, má cuireadh fé cháin é ar shlí eile seachas do réir na forála so, aisíocfar aon cháin sa bhreis do híocadh, no féadfar cáinmheas breise do dhéanamh, fé mar is gá sa chás.
(6) Where in any year of assessment a person ceases to hold an office or employment or to be entitled to an annuity, pension or stipend chargeable under Schedule E, tax shall be charged for that year on the amount of his emoluments for the period beginning on the 6th day of April in that year and ending on the date of the cessation and, if tax has been charged otherwise than in accordance with this provision, any tax overpaid shall be repaid, or an additional assessment may be made, as the case may require.
Uimhir 32 de 1929: ACHT AIRGID, 1929
(c) mara raibh ioncum dob ionchurtha fé cháin ioncuim á fháil ag an bpearsain sin ar feadh dhá bhlian as a chéile dar chríoch an 5adh lá d'Abrán, 1940, ach go raibh ioncum dob ionchurtha fé cháin ioncuim á fháil aige in aghaidh na bliana dar chríoch an 5adh lá san d'Abrán, 1940, isé ioncum iomlán caighdeánach na pearsan san ná a ioncum iomlán in aghaidh na bliana san dar chríoch an 5adh lá d'Abrán, 1940, no suim dhá mhíle agus cúig céad punt, pé aca is mó;
( c ) if such individual has not been in receipt of income chargeable to income tax for two consecutive years ending on the 5th day of April, 1940, but has been in receipt of income chargeable to income tax for the year ending on the said 5th day of April, 1940, the standard total income of such individual shall be his total income for the said year ending on the 5th day of April, 1940, or the sum of two thousand five hundred pounds, whichever is the greater;
Uimhir 14 de 1941: ACHT AIRGEADAIS, 1941
—(1) Má thárlann aon tráth i mbliain chánach ioncuim, sara mbeidh rún go n-éifeacht reachtúil aige de bhuadh Achta 1927 ag forchur cánach ioncuim agus forchánach don bhliain sin rithe ag an gCoiste um Airgeadas, gur deimhin leis an Taoiseach an Coiste um Airgeadas do bheith éagcumasach, de dheascaibh gníomhuithe námhad, ar theacht le chéile chun go mbreithneoidís agus, i gcás inarbh oiriúnach leo é, go rithfidís an rún san, is dleathach don Taóiseach a dhearbhú i scríbhinn an Coiste um Airgeadas do bheith éagcumasach, de dheascaibh gníomhuithe fórsaí armtha tíre eile, ar theacht le chéile chun cáin ioncuim agus forcháin don bhliain chánach ioncuim a bheidh ag rith an uair sin do bhreithniú agus, más oiriúnach leo é, d'fhorchur.
—(1) If at any time in an income tax year before a resolution having statutory effect by virtue of the Act of 1927 and imposing income tax and sur-tax for that year has been passed by the Committee on Finance, the Taoiseach is satisfied that, owing to enemy action, the Committee on Finance is unable to meet for the purpose of considering and, if thought fit, passing such resolution, it shall be lawful for the Taoiseach to make a declaration in writing declaring that the Committee on Finance is unable, owing to the action of the armed forces of another country, to meet for the purpose of considering and, if thought fit, imposing income tax and sur-tax for the then current income tax year.
Uimhir 12 de 1942: ACHT CÁNACHA AGUS DIÚITÉTHE (TOSCA SPEISIALTA), 1942
—I gcás go ndéanfar, fé alt 10 den Acht Airgeadais, 1941 ( Uimh. 14 de 1941 ), méid áirithe do thabhairt ar aghaidh alos caillteanais agus go ndéanfar é asbhaint as an mbrabús no é chur i gcoinnibh an bhrabúis ar maidir leis is ionchurtha duine fé fhorcháin bhreise in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1941, ach nach féidir, toisc an méid sin do bheith níos mó ná an brabús san, ach cuid den méid sin d'asbhaint no do chur i gcoinnibh amhlaidh, déanfar oiread a bheidh ag an méid sin de bhreis ar an mbrabús san do thabhairt ar aghaidh tuilleadh agus, chó fada is ragha sé, é d'asbhaint as an mbrabús, no do chur i gcoinnibh an bhrabúis, ar maidir leis is ionchurtha an duine sin fé fhorcháin bhreise in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1942, agus, mara nglanaidh an asbhaint no an cur-i-gcoinnibh sin is déanaighe luaidhtear an chuid den méid sin do bhéarfar ar aghaidh tuilleadh amhlaidh, déanfar iarmhéid forsheasta an mhéid sin do thabhairt ar aghaidh arís agus, chó-fada is ragha sé, é d'asbhaint as an mbrabús, no do chur i gcoinnibh an bhrabúis, ar maidir leis is ionchurtha an duine sin fé fhorcháin bhreise (más ann) in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1943, agus mar sin de go dtí go mbeidh iomlán na n-asbhaintí sin no na gcur-i-gcoinnibh sin, fé alt san 10 agus fén alt so, có-ionann leis an méid sin a bheidh tugtha ar aghaidh fén alt san 10.
—Where, under section 10 of the Finance Act, 1941 (No. 14 of 1941), an amount is carried forward in respect of a loss and is deducted from or set-off against the profits in respect of which a person is chargeable with excess sur-tax for the year beginning on the 6th day of April, 1941, but owing to the said amount exceeding such profits part only of the said amount can be so deducted or set-off, so much of the said amount as exceeds such profits shall be further carried forward and shall, so far as it will extend, be deducted from or set-off against the profits in respect of which such person is chargeable with excess sur-tax for the year beginning on the 6th day of April, 1942, and, if the portion of the said amount so further carried forward is not fully met by such last mentioned deduction or, set-off, the outstanding balance of the said amount shall be again carried forward and, so far as it will extend, be deducted from or set-off against the profits in respect of which such person is chargeable with excess sur-tax (if any) for the year beginning on the 6th day of April, 1943, and so on until the total of such deductions or set-offs under the said section 10 and this section is equal to the said amount carried forward under the said section 10.
Uimhir 14 de 1942: ACHT AIRGEADAIS, 1942
(1) Aon éileamh ar chreidmheas nó ar aisíoc cánach a bheas bunaithe ar fhorála an Choinbhinsiúin seo, déanfar é laistigh de shé bliana ó dháta báis an éagaigh ar i leith a eastáit a bheas an t-éileamh á dhéanamh, nó, i gcás leasa frithdhílse ina n-iarchuirtear íoc na cánach go dtí dáta an leasa a theacht chun seilbhe nó dáta dá éis sin, laistigh de shé bliana ón dáta sin.
(1) Any claim for a credit or for a refund of tax founded on the provisions of the present Convention shall be made within six years from the date of the death of the decedent in respect of whose estate the claim is made, or, in the case of a reversionary interest where payment of tax is deferred until on or after the date on which the interest falls into possession, within six years from that date.
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(3) Féadfaidh ceachtar de na Páirtithe Conarthacha an tAirteagal seo d'fhorceannadh trí fhógra scríofa á fhorceannadh a thabhairt don Pháirtí Conarthach eile, trí mheáin taidhleoireachta, an tríochadú lá de Mheitheamh, nó roimhe sin, in aon bhliain chaileandair tar éis na bliana caileandair a malairteofar na hionstraimí daingniúcháin, agus sa chás sin scoirfidh mír (1) de seo d'éifeacht a bheith aici maidir le cáin na Stát Aontaithe ar an gcéad lá d'Eanáir agus dá éis sin agus scoirfidh mír (2) de seo d'éifeacht a bheith aici maidir le cáin Éireannach ar an séú lá d'Aibreán agus dá éis sin sa chéad bhliain chaileandair i ndiaidh na bliana caileandair a bhéarfar an fógra sin.
(3) Either of the Contracting Parties may terminate this Article by giving written notice of termination to the other Contracting Party, through diplomatic channels, on or before the thirtieth day of June in any calendar year after the calendar year in which the exchange of the instruments of ratification takes place and in such event paragraph (1) hereof shall cease to be effective as to United States tax on and after the first day of January, and paragraph (2) hereof shall cease to be effective as to Irish tax on and after the sixth day of April, in the calendar year next following that in which such notice is given. [GA]
Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950
(b) gurb é tuairim na gCoimisinéirí Ioncaim, i gcás measúnachta i leith cánach ioncaim, nó tuairim na gCoimisinéirí Speisialta i gcás measúnachta i leith forchánach, dá mbeadh iarratas ar lorg measúnachta ar leith faoi Riail 17 de na Rialacha Ginearálta nó faoi alt 8 den Income Tax Act, 1918, i bhfeidhm maidir leis an mbliain mheasúnachta sin, go mbeadh measúnacht i leith an ioncaim chéanna sin, nó i leith coda de, le déanamh ar bhean arb í banchéile an fhir sin í nó arbh í a bhanchéile sa bhliain mheasúnachta sin nó ar a hiontaobhaí, a caomhnóir, a hairíoch nó a cúramaí, nó a seiceadóirí nó a riarthóirí, agus
( b ) the Revenue Commissioners, in the case of an assessment to income tax, or the Special Commissioners, in the case of an assessment to sur-tax, are of opinion that, if an application for separate assessment under Rule 17 of the General Rules or under section 8 of the Income Tax Act, 1918, had been in force with respect to that year of assessment, an assessment in respect of, or of part of, the same income would have fallen to be made on, or on the trustee, guardian, curator or committee of, or on the executors or administrators of, a woman who is the said man's wife or was his wife in that year of assessment, and
Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958
—(1) Ní thabharfar faoiseamh faoi alt 41 den Acht seo i leith préimhe cáilithí ach amháin ar éileamh a dhéanfar chun cigire chánach agus a cheadóidh seisean, ach féadfaidh aon duine ar éagóir leis aon bhreith a thabharfaidh an cigire cánach ar aon éileamh den tsórt sin, ar fhógra i scríbhinn a thabhairt don chigire sin laistigh de lá agus fiche tar éis an bhreith a chur in iúl dó, achomharc a dhéanamh chun na gCoimisinéirí Speisialta.
—(1) Relief shall not be given under section 41 of this Act in respect of a qualifying premium except on a claim made to and allowed by the inspector of taxes, but any person aggrieved by any decision of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after the notification to him of the decision, appeal to the Special Commissioners.
Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958
(4) Faoi réir forálacha an Achta seo beidh éifeacht, maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1959, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1959, maidir le cáin ioncaim agus forcháin agus fós ag aon fhorálacha den sórt sin maidir leis an gcéanna a tháinig i ngníomh an 6ú lá d'Aibreán, 1959.
(4) The several statutory and other provisions which were in force on the 5th day of April, 1959, in relation to income tax and sur-tax and any such provisions which came into operation on the 6th day of April, 1959, in relation thereto shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1959.
Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959
(b) maidir le hasbhaintí agus aisíoca cánach a bheidh le déanamh nuair a íocfar díolaíochtaí a íocfar i rith na tréimhse dar tosach an 6ú lá de Dheireadh Fómhair, 1960, agus dar críoch an 5ú lá d'Aibreán, 1961, beidh forálacha iontu chun a áirithiú, nuair a bheidh meas á dhéanamh chun críocha fo-alt (3) d'alt 6 den Acht seo, ar an gcáin iomlán is iníoctha i leith díolaíochtaí in aghaidh na bliana 1960-61, go dtabharfar aird ar na forálacha ina dhiaidh seo den fho-alt seo.
( b ) in relation to deductions and repayments of tax to be made on the payment of emoluments which are paid during the period commencing on the 6th day of October, 1960, and ending on the 5th day of April, 1961, shall contain provisions for securing that in the estimation, for the purposes of subsection (3) of section 6 of this Act, of the total tax payable in respect of emoluments for the year 1960-61 regard shall be had to the subsequent provisions of this section.
Uimhir 42 de 1959: AN tACHT AIRGEADAIS (Uimh. 2), 1959
(a) measfar, chun críocha fho-alt (5) den alt seo, gurb é méid iomlán na mbrabús nó an ghnóchain arbh inmheasúnaithe é ina leith in aghaidh aon bhliana, nó coda de bhliain, ar measúnaíodh ina haghaidh an chomhpháirtíocht i leith na trádála nó na gairme suim a scaire sin, arna ríomh de réir na nAchtanna Cánach Ioncaim, de na brabúis nó den ghnóchan ar muirearaíodh cáin ar an gcomhpháirtíocht ina leith agus déanfar, chun na críche sin, suim na mbrabús nó an ghnóchain ar muirearaíodh amhlaidh an chomhpháirtíocht ina leith a ríomh mar ríomhfaí í faoin bhfo-alt sin (5) dá mbaineadh an fo-alt sin le comhpháirtíocht mar a bhaineann sé le pearsa, agus
( a ) the full amount of the profits or gains on which he was assessable for any year, or part of a year, for which the partnership was assessed in respect of the trade, profession or vocation, shall, for the purposes of subsection (5) of this section, be taken to be the amount of his share, computed in accordance with the Income Tax Acts, of the profits or gains on which the partnership has been charged to tax and the amount of the profits or gains on which the partnership has been so charged shall, for this purpose, be computed as it would be computed under the said subsection (5) if that subsection applied to a partnership as it applies to a person, and
Uimhir 19 de 1960: AN tACHT AIRGEADAIS, 1960
—(1) Má tharlaíonn ar ócáid ar bith go mainneoidh duine freagrach na sonraí is gá le haghaidh an méid cánach a bheidh dlite de a fhionnadh a thabhairt de réir na rialachán iomchuí, ansin, gan dochar d'aon bheart eile a fhéadfar a dhéanamh, féadfaidh na Coimisinéirí Ioncaim ar gach ócáid den sórt sin an méid cánach a bheidh dlite de a mheas agus fógra a sheirbheáil air i dtaobh na méide a bheidh measta.
—(1) If on any occasion an accountable person fails to furnish in accordance with the relevant regulations the particulars necessary for the ascertainment of the amount of tax due by him, then, without prejudice to any other action which may be taken, the Revenue Commissioners may on each such occasion estimate the amount of tax due by him and serve notice on him of the amount estimated.
Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963
—I gcás gan cónaí sa Stát a bheith ar dhuine atá freagrach i leith aon chánach nó ar a bhforchuirtear aon dualgais leis an gCuid seo den Acht seo nó le rialacháin fúithi, féadfaidh na Coimisinéirí Ioncaim, trí fhógra i scríbhinn a sheirbheálfar ar aon ghníomhaire, bainisteoir nó factóir ar a mbeidh cónaí sa Stát agus a ghníomhaigh thar ceann an duine sin sna hábhair ar faoina dtreoir a bheidh an duine sin freagrach nó na dualgais sin forchurtha air, a ordú go gcuirfear eisean in ionad an duine sin mar an duine a bheidh freagrach i leith na cánach nó go mbeidh sé faoi oibleagáid na dualgais sin nó aon cheann acu a chomhlíonadh agus, ar an ordú sin a bheith seirbheáilte, beidh sé arna chur in ionad dá réir sin agus beidh sé faoi réir na bpionós céanna agus bheadh dá mba é an duine é a bheidh freagrach i leith na cánach nó ar a mbeidh na dualgais sin forchurtha.
—Where a person who is accountable for any tax, or on whom any duties are imposed by this Part of this Act or regulations made thereunder, is not resident in the State, the Revenue Commissioners may, by notice in writing served on any agent manager or factor, who is resident in the State and has acted on behalf of that person in the matters by reference to which that person is accountable or those duties are imposed, direct that he shall be substituted for that person as the person accountable for the tax or that he shall be under an obligation to discharge those duties or any of them and, upon such direction having been served, he shall stand substituted accordingly and shall be subject to the same penalties as if he were the person who is accountable for the tax or on whom those duties are imposed.
Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963
(3) Faoi réir fhorálacha an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1964, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1964, agus ag aon fhorálacha den sórt sin a tháinig i ngníomh an 6ú lá d'Aibreán, 1964, maidir le cáin ioncaim agus forcháin.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1964, in relation to income tax and sur-tax and any such provisions which came into operation on the 6th day of April, 1964, in relation thereto shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1964.
Uimhir 15 de 1964: AN tACHT AIRGEADAIS, 1964
(3) Faoi réir forálacha an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1965, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1965, agus ag aon fhorálacha den sórt sin a tháinig i ngníomh an 6ú lá d'Aibreán, 1965, maidir le cáin ioncaim agus forcháin.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1965, in relation to income tax and sur-tax and any such provisions which came into operation on the 6th day of April, 1965, in relation thereto shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1965.
Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965
(b) ar an tréimhse sin a bheith caite, mura mbeidh aon fhógra achomhairc faighte, nó, má bhíonn fógra achomhairc faighte, ar an achomharc a chinneadh trí chomhaontú nó ar shlí eile, tiocfaidh an cháin a bheidh sonraithe san fhógra, nó an cháin leasaithe arna cinneadh maidir leis an achomharc, chun bheith dlite agus inghnóthaithe sa tslí chéanna agus trí na himeachtaí comhchosúla ionann agus dá mbeadh an duine tar éis sonraí a chur, de réir na rialachán iomchuí, ag taispeáint na cánach sin a bheidh dlite de ar dháta an tréimhse sin d'éag nó an t-achomharc a chinneadh, de réir mar a bheidh.
( b ) on the expiration of the said period, if no notice of appeal is received, or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the tax specified in the notice or the amended tax as determined in relation to the appeal shall become due and be recoverable in the same manner and by the like proceedings as if the person had sent, in accordance with the relevant regulations, particulars showing such tax as due by him on the date of the expiration of the said period or of the determination of the appeal, as the case may be.
Uimhir 17 de 1966: AN tACHT AIRGEADAIS, 1966
—(1) Tionónta-áititheoir aon mhaoine a íocann an cháin beidh sé, faoi réir alt 93 (2), i dteideal méid a asbhaint agus a choinneáil i leith an chíosa is iníoctha leis an tiarna talún de thuras na huaire (agus na suimeanna go léir a lamháiltear de bhua an Achta seo a asbhaint i dtosach) is ionann agus an ráta nó na rátaí cánach a bhí i bhfeidhm i gcaitheamh na tréimhse a raibh an cíos sin ag faibhriú ar a feadh chun bheith dlite in aghaidh gach fiche scilling den chéanna, agus déanfar an asbhaint sin as an gcéad íocaíocht a dhéanfar ina dhiaidh sin ar chuntas cíosa, agus déanfaidh aon ghlacadóir thar ceann an Stáit nó aon duine eile a gheobhaidh an cíos an asbhaint a lamháil ar iarmhar an chíosa a fháil:
—(1) A tenant occupier of any property who pays the tax shall, subject to section 93 (2), be entitled to deduct and retain in respect of the rent payable to the landlord for the time being (all sums allowed by virtue of this Act being first deducted), an amount representing the rate or rates of tax in force during the period through which the said rent was accruing due for every twenty shillings thereof, the said deduction to be made out of the first payment thereafter made on account of rent, and any receiver on behalf of the State or other person receiving the rent shall allow the deduction on receipt of the residue of the rent:
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(3) Duine ar bith ar arb inmhuirir cáin ioncaim i leith brabús nó gnóchan aon trádála nó gairme a bunaíodh agus a tosaíodh sa bhliain roimh an mbliain mheasúnachta muirearófar é ar mhéid iomlán brabús nó gnóchan bliana amháin ó am an bhunaithe agus an tosaithe sin, ach beidh sé i dteideal, ar fhógra i scríbhinn a thabhairt don chigire laistigh de dhá mhí dhéag tar éis deireadh na bliana measúnachta, go muirearófar é i leith cánach ioncaim ar mhéid brabús nó gnóchan na bliana measúnachta.
(3) Any person chargeable with income tax in respect of the profits or gains of any trade or profession which has been set up and commenced within the year preceding the year of assessment shall be charged on the full amount of the profits or gains for one year from the time of such setting up and commencement, but shall be entitled, on giving notice in writing to the inspector within twelve months after the end of the year of assessment, to be charged to income tax on the amount of the profits or gains of the year of assessment.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(i) déanfar an duine a mbeidh cáin muirearaithe nó inmhuirir air ina leith sin a mhuirearú in aghaidh na bliana sin ar mhéid brabús nó gnóchan na tréimhse dar tosach an 6ú lá d'Aibreán na bliana sin agus dar críoch dáta an bhuanscortha, faoi réir aon asbhainte nó fritháirimh a mbeidh teideal aige chuige faoi alt 308 nó 309, agus, má muirearaíodh é ar shlí seachas de réir na míre seo, aisíocfar aon cháin a ró-íocadh, nó féadfar measúnacht bhreise a dhéanamh air, de réir mar is gá sa chás;
(i) the person charged or chargeable with tax in respect thereof shall be charged for that year on the amount of the profits or gains of the period beginning on the 6th day of April in that year and ending on the date of the discontinuance, subject to any deduction or set-off to which he may be entitled under section 308 or 309, and, if he has been charged otherwise than in accordance with this paragraph, any tax overpaid shall be repaid, or an additional assessment may be made upon him, as the case may require;
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(2) Más rud é in aon bhliain mheasúnachta go scoirfidh duine de bheith i seilbh oifige nó fostaíochta nó de bheith i dteideal blianachta, pinsin nó stipinne is inmhuirir faoi Sceideal E, muirearófar cáin don bhliain sin ar mhéid a dhíolaíochtaí don tréimhse dar tosach an 6ú lá d'Aibreán sa bhliain sin agus dar críoch dáta an scoir agus, má muirearaíodh cáin ar shlí seachas de réir na forála seo aisíocfar aon cháin a ró-íocadh nó féadfar measúnacht bhreise a dhéanamh, de réir mar is gá sa chás.
(2) Where in any year of assessment a person ceases to hold an office or employment or to be entitled to an annuity, pension or stipend chargeable under Schedule E, tax shall be charged for that year on the amount of his emoluments for the period beginning on the 6th day of April in that year and ending on the date of the cessation and, if tax has been charged otherwise than in accordance with this provision, any tax overpaid shall be repaid, or an additional assessment may be made, as the case may require.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
—Más rud é de bhun forálacha aon uachta nó socraíochta go mbeidh ioncam ar bith ó aon chiste tar éis carnadh chun sochair do dhuine ar bith ar an teagmhas go slánóidh sé aois shonraithe éigin nó ag bpósfaidh sé agus, in aon bhliain mheasúnachta, nach mbeidh i méid comhshuimithe an ioncaim sin agus an ioncaim ó aon chiste eile faoi réir iontaobhas dá samhail i leith carnadh agus ioncaim iomláin an duine sin ó gach bunadh (dá ngairtear “an t-ioncam bliantúil comhshuimithe” anseo ina dhiaidh seo) ach amháin an méid a thabharfadh do phearsa aonair teideal chun díolúine iomlán ó cháin nó faoiseamh ó cháin a fháil, ansin, ar éileamh chuige sin a dhéanamh laistigh de shé bliana tar éis deireadh na bliana measúnachta inar tharla an teagmhas, beidh teideal ag an duine sin, ar an éileamh a chruthú sa tslí a fhorordaítear le Sceideal 4 agus mír IX de Sceideal 18, go n-aisíocfar leis ar chuntas na cánach a íocadh i leith an ioncaim i gcaitheamh na tréimhse carnaithe suim is comhionann leis an méid chomhshuimithe faoisimh a mbeadh teideal aige chuige dá mba ionann a ioncam iomlán ó gach bunadh in aghaidh gach bliana de na blianta ar leithligh sa tréimhse sin agus an t-ioncam bliantúil comhshuimithe don bhliain sin;
—Where in pursuance of the provisions of any will or settlement any income arising from any fund is accumulated for the benefit of any person contingently on his attaining some specified age or marrying, and the aggregate amount in any year of assessment of that income and the income from any other fund subject to the like trusts for accumulation and of the total income of that person from all sources (hereinafter referred to as "the aggregate yearly income") is of such an amount only as would entitle an individual either to total exemption from tax or to relief from tax, that person shall, on making a claim for the purpose within six years after the end of the year of assessment in which the contingency happens, be entitled, on proof of the claim in manner prescribed by Schedule 4 and paragraph IX of Schedule 18, to have repaid to him on account of the tax which has been paid in respect of the income during the period of accumulation a sum equal to the aggregate amount of relief to which he would have been entitled if his total income from all sources for each of the several years of the said period had been equal to the aggregate yearly income for that year;
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
(2) I gcás asbhaint a lamháil, nuair a dhéanfar amach méid na mbrabús a ríomhfar le haghaidh measúnachta i leith cánach ioncaim faoi Sceideal D, maidir le luach bliantúil aon tailte, tionóntán nó oidhreachtán a measúnaíodh faoi Sceideal A, ansin, chun an ghlancháin ioncaim a dhéanamh amach, cuirfear leis an gcáin ioncaim is inmhuirir ar mhéid na mbrabús faoi Sceideal D an méid atá ag an gcáin ioncaim sa mheasúnú (arna laghdú chun críocha bailiúcháin, má laghdaítear) i leith na dtailte, na dtionóntán nó na n-oidhreachtán sin faoi Sceideal A don bhliain mheasúnachta de bhreis ar cháin ioncaim arna ríomh de réir an ráta chaighdeánaigh chánach ar aon chíos nó íocaíocht bhliantúil atá iníoctha ar na tailte, na tionóntáin nó na hoidhreachtáin sin.
(2) Where a deduction is allowed, in arriving at the amount of the profits computed for the purpose of assessment to income tax under Schedule D, on account of the annual value of any property assessed under Schedule A, there shall, for the purpose of arriving at the net income tax, be added, to the income tax chargeable on the amount of the profits under Schedule D, the excess of the income tax contained in the assessment (as reduced for the purposes of collection, if it is so reduced) in respect of the said property under Schedule A for the year of assessment over income tax computed at the standard rate of tax on any rent or annual payment to which the said property is subject.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
tabharfar don athchuideachta, má corpraíodh sa Stát í agus má chónaíonn sí ann chun críocha cánach ioncaim, faoiseamh ó íoc a glanchánach ioncaim agus na cánach brabús corparáide is inchurtha i leith a brabús as an trádáil sin, an méid céanna (agus an méid sin amháin), agus do na blianta céanna (agus do na blianta sin amháin), ba chuí dá mba nár scoir an chuideachta bhunaidh de bheith ag seoladh na trádála sin agus gur ar an gcuideachta bhunaidh a bhí an ghlancháin ioncaim agus an cháin bhrabús corparáide sin inmhuirir in ionad iad a bheith inmhuirir ar an athchuideachta, agus beidh feidhm, chun críocha an ailt seo, ag fórálacha na Caibidle seo le haon mhodhnuithe is gá.
the later company, if it is incorporated in the State and resident therein for the purposes of income tax, shall be given relief, from the payment of its net income tax referable to its profits from the said trade, to the same extent (but only to the same extent), and for the same years (but only for the same years), as would have been proper if the original company had not ceased to carry on the said trade and if the said net income tax, instead of being chargeable on the later company, were chargeable on the original company, and the provisions of this Chapter shall, for the purposes of this section, apply with any necessary modifications.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
—(1) Faoi réir forálacha an ailt seo, aon cháin ioncaim a bheidh ar áireamh i measúnacht i leith aon bhliana beidh sí iníoctha an 1ú lá nó roimh an 1ú lá d'Eanáir an bhliain sin, ach amháin go measfar, i gcás cánach a bheidh ar áireamh i measúnacht i leith aon bhliana a dhéanfar an 1ú lá nó tar éis an 1ú lá d'Eanáir, go mbeidh an cháin sin dlite agus iníoctha an chéad lá tar éis an lae a dhéanfar an mheasúnacht.
—(1) Subject to the provisions of this section, income tax contained in an assessment for any year shall be payable on or before the 1st day of January in that year, except that tax included in an assessment for any year which is made on or after the 1st day of January shall be deemed to be due and payable on the day next after the day on which the assessment is made.
Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
Lógó gaois.ie
gaois.ie