#494947
(c) a mhéid a bhaineann sí le cáin ghnóchan caipitiúil, i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil.
(c) in so far as it relates to capital gains tax, the Capital Gains Tax Acts.
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#494957
(c) a mhéid a bhaineann sí le cáin ghnóchan caipitiúil, i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil,
(c) capital gains tax, shall be construed together with the Capital Gains Tax Acts,
#499654
(c) a mhéid a bhaineann sí le cáin ghnóchan caipitiúil, i dteannta na nAchtanna um Cháin Ghnó chan Caipitiúil.
(c) in so far as it relates to capital gains tax, the Capital Gains Tax Acts.
#499664
(c) a mhéid a bhaineann sí le cáin ghnóchan caipitiúil, i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil,
(c) capital gains tax, shall be construed together with the Capital Gains Tax Acts,
#1293655
(5) Sa mhír seo ciallaíonn “glanghnóchain inmhuirearaithe” gnóchain inmhuirearaithe lúide caillteanais inlamhála.
(5) In this paragraph "net chargeable gains" means chargeable gains less allowable losses.
#1400518
(a) i gcás nár fhaibhrigh aon ghnóchain inmhuirearaithe, seachas na gnóchain inmhuirearaithe a luaitear i bfho-alt (3) (a) (dá ngairtear “na gnóchain inghairthe” anseo ina dhiaidh seo san fho-alt seo), chuig an bhféichiúnaí sa bhliain mheasúnachta, ciallaíonn “cáin ghnóchan caipitiúil inghairthe” méid na cánach gnóchan caipitiúil ab inmheasúnaithe, ar leith ó fho-alt (3), ar an bhféichiúnaí i leith na ngnóchan inghairthe;
( a ) in the case where no chargeable gains other than the chargeable gains mentioned in subsection (3) (a) (hereafter in this subsection referred to as "the referable gains") accrued to the debtor in the year of assessment, "referable capital gains tax" means the amount of capital gains tax which, apart from subsection (3), would be assessable on the debtor in respect of the referable gains;
#1400542
méid na cánach gnóchan caipitiúil is iomchuí do na gnóchain inghairthe.
would be the amount of capital gains tax appropriate to the referable gains.
#1400576
méid na cánach gnóchan caipitiúil is iomchuí do na gnóchain inghairthe:
would be the amount of capital gains tax appropriate to the referable gains:
#1483914
tá le “gnóchain inmhuirearaithe” an bhrí chéanna atá leis san Acht um Cháin Ghnóchan Caipitiúil, 1975 ;
"chargeable gains" has the same meaning as in the Capital Gains Tax Act, 1975 ;
#1483932
ciallaíonn “gnóchain iomchuí”, i ndáil le gnóthas comhinfheistíochta, gnóchain a fhabhraíonn don ghnóthas ar gnóchain iad a bheadh ina ngnóchain inmhuirearaithe dá mbeidís i lámha duine a chónaíonn sa Stát;
"relevant gains" means, in relation to a collective investment undertaking, gains accruing to the undertaking being gains which would constitute chargeable gains in the hands of a person resident in the State;
#1502629
(i) “aon ghnóchain ioncaim eischósta”, a chur in ionad “aon ghnóchain inmhuirearaithe”, agus
(i) for "chargeable gains" there were substituted "offshore income gains", and
#1503302
ciallaíonn “gnóchain iomchuí”, i ndáil le gnóthas, gnóchain a fhabhraíonn don ghnóthas ar gnóchain iad a bheadh ina ngnóchain inmhuirearaithe dá mbeidís i lámha duine a chónaíonn sa Stát;
"relevant gains", in relation to an undertaking, means gains accruing to the undertaking being gains which would constitute chargeable gains in the hands of a person resident in the State;
#2296708
Féadfaidh gnóchain thoirtmhéadracha a bheith ann ach ní fhéadfaidh gnóchain i mais a bheith ann.
There may be volumetric gains but no gains in mass.
#3202508
Féadfaidh gnóchain thoirtmhéadracha a bheith ann ach ní fhéadfaidh gnóchain i mais a bheith ann.
There may be volumetric gains but no gains in mass.
#467968
(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.
#1400588
(10) (a) In aon chás ina raibh, le linn méid cánach gnóchan caipitiúil inghairthe nó cánach corparáide inghairthe a bheith á ríomh faoi fho-alt (8) (c) nó (9) (c), asbhaintí nó faoisimh le lamháil in aghaidh gnóchain inmhuirearaithe a d'fhaibhrigh i mbliain mheasúnachta nó i dtréimhse chuntasaíochta, agus, ar leith ón bhfo-alt seo, go mbeadh na hasbhaintí nó na faoisimh sin (nó cuid díobh) le fritháireamh in aghaidh dhá ghnóchan chaipitiúla nó níos mó is nmhuirearaithe de réir an ráta cánach gnóchan caipitiúil chéanna, ansin, déanfar na hasbhaintí nó na faoisimh sin (nó, de réir mar a bheidh, an chuid sin díobh), a mhéid is gá chun méid na cánach gnóchan caipitiúil inghairthe nó na cánach corparáide inghairthe a ríomh, a chionroinnt ar na gnóchain inmhuirearaithe is inmhuirearaithe de réir an ráta chéanna i gcomhréir le méideanna na ngnóchan inmhuirearaithe sin.
( 10 ) ( a ) In any case where, in calculating an amount of referable capital gains tax or referable corporation tax under subsection (8) (c) or (9) (c), deductions or reliefs fell to be allowed against chargeable gains accruing in a year of assessment or in an accounting period and, apart from this subsection, those deductions or reliefs (or part of them) would fall to be set against two or more chargeable gains chargeable at the same rate of capital gains tax, then, those deductions or reliefs (or, as the case may be, that part of them) shall, so far as is necessary to calculate the amount of referable capital gains tax or referable corporation tax, be apportioned between the chargeable gains chargeable at the same rate in proportion to the amounts of those chargeable gains.
#468811
(b) nach ndéileáiltear, nó nach ndéileáiltear go hiomlán, leis na gnóchain iontaobhais don bhliain mheasúnachta dheireanach den tréimhse neamhchónaitheach mar ghnóchain inmhuirearaithe a fhabhraíonn chuig tairbhithe, ansin, faoi réir fho-alt (3), déileálfar leis na gnóchain iontaobhais sin, nó leis an gcuid sin díobh atá amuigh, mar ghnóchain inmhuirearaithe a fhabhraíonn sa chéad bhliain mheasúnachta den tréimhse chónaitheach chuig tairbhithe de chuid na socraíochta a fhaigheann íocaíochtaí caipitiúla ó na hiontaobhaithe sa bhliain mheasúnachta sin, agus mar sin de don dara bliain agus do bhlianta ina dhiaidh sin go dtí go mbeidh an méid a ndéileáiltear leis mar mhéid a fhabhraíonn chuig na tairbhithe comhionann le méid na ngnóchan iontaobhais don bhliain mheasúnachta dheireanach den tréimhse neamhchónaitheach.
(b) the trust gains for the last year of assessment of the non-resident period are not, or not wholly, treated as chargeable gains accruing to beneficiaries, then, subject to subsection (3), those trust gains, or the outstanding part of them, shall be treated as chargeable gains accruing in the first year of assessment of the resident period, to beneficiaries of the settlement who receive capital payments from the trustees in that year of assessment, and so on for the second and subsequent years until the amount treated as accruing to the beneficiaries is equal to the amount of the trust gains for the last year of assessment of the non-resident period.
#1297802
(2) Ach amháin mar a fhoráiltear a mhalairt leis an Acht seo, déanfar na gnóchain inmhuirearaithe agus na caillteanais inlamhála a ríomh chun críocha cánach corparáide de réir na bprionsabal a bhaineann le cáin ghnóchan caipitiúil, agus déanfar na ceisteanna go léir i dtaobh na méideanna a bheidh nó nach mbeidh le cur i gcuntas mar ghnóchain inmhuirearaithe nó mar chaillteanais inlamhála, nó le linn gnóchain nó caillteanais a bheith á ríomh, nó le muirearú i leith cánach mar ghnóchan duine, nó i dtaobh an ama a measfar a d'fhaibhrigh aon mhéid den sórt sin a chinneadh de réir na bhforálacha a bhaineann le cáin ghnóchan caipitiúil ionann is dá mba bhlianta measúnachta tréimhsí cuntasaíochta.
(2) Except as otherwise provided by this Act the chargeable gains and allowable losses shall for purposes of corporation tax be computed in accordance with the principles applying for capital gains tax all questions as to the amounts which are or are not to be taken into account as chargeable gains or as allowable losses, or in computing gains or losses, or charged to tax as a person's gain, or as to the time when any such amount is to be treated as accruing being determined in accordance with the provisions relating to capital gains tax as If accounting periods were years of assessment.
#1297813
(4) Ní dhéanfar difear d'oibriú an Achta um Cháin Ghnóchan Caipitiúil, 1975 , arna leathnú leis an alt seo gur cánacha ar leithligh iad cáin ghnóchan caipitiúil agus cáin chorparáide ach, a mhéid a bhainfidh le comhréire leis an Acht seo, beidh feidhm aige i ndáil le cáin ghnóchan caipitiúil agus cáin chorparáide ar ghnóchain inmhuirearaithe ionann is dá mba aon cháin amháin iad, ionas, go háirithe, maidir le hábhar i gcás a bhaineann le dhá phearsa aonair, ar ábhar é is iomchuí dóibh beirt maidir le cáin ghnóchan caipitiúil gur ábhar é, ina shamhail de chás, a bhaineann le pearsa aonair agus le cuideachta, is ábhar iomchuí dó i ndáil leis an gcáin sin agus di i ndáil le cáin chorparáide.
(4) The Capital Gains Tax Act, 1975 , as extended by this section shall not be affected in its operation by the fact that capital gains tax and corporation tax are distinct taxes but, so far as is consistent with this Act, shall apply in relation to capital gains tax and corporation tax on chargeable gains as if they were one tax, so that, in particular, a matter which in a case involving two individuals is relevant for both of them in relation to capital gains tax shall in a like case involving an individual and a company be relevant for them in relation to that tax and for it in relation to corporation tax.
#1343141
(2) Leasaítear leis seo alt 90 (4) den Acht Cánach Corparáide, 1976 , trí “is gnóchain inmhuirearaithe” a chur in ionad “ar ar muirearaíodh cáin ghnóchan caipitiúil nó, tar éis an laghdaithe dá bhforáiltear le halt 13, cáin chorparáide” agus trí “de bhua alt 3 (3) den Acht um Cháin Ghnóchan Caipitiúil, 1975 , don bhliain mheasúnachta a d'fhaibhrigh na gnóchain inmhuirearaithe” a chur in ionad “faoi alt 3 den Acht um Cháin Ghnóchan Caipitiúil, 1975 , don bhliain mheasúnachta a rinneadh an dáileadh” agus tá an t-alt sin 90 (4), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
(2) Section 90 (4) of the Corporation Tax Act, 1976 , is hereby amended by the substitution of "are chargeable gains" for "have been charged to capital gains tax on after the reduction provided for by section 13, to corporation tax" and of "by virtue of section 3 (3) of the Capital Gains Tax Act, 1975 , for the year of assessment in which the chargeable gains accrued" for "under section 3 of the Capital Gains Tax Act, 1975 , for the year of assessment in which, the distribution is made" and the said section 90 (4), as so amended, is set out in the Table to this section.
#1389942
(1A) Más rud é, maidir le tréimhse chuntasaíochta, go bhfaibhreoidh gnóchain inmhuirearaithe chuig cuideachta, déanfar méid cánach gnóchan caipitiúil a ríomh ionann is dá mba rud é, d'ainneoin aon fhoráil dá mhalairt sna hAchtanna Cánach Corparáide, go raibh cáin ghnóchan caipitiúil le muirearú ar an gcuideachta i leith na ngnóchan sin de réir fhorálacha na nAchtanna um Cháin Ghnóchan Caipitiúil, agus ionann is dá mba bhlianta measúnachta iad na tréimhsí cuntasaíochta:
(1A) Where, for an accounting period, chargeable gains accrue to a company, an amount of capital gains tax shall be calculated as if, notwithstanding any provision to the contrary in the Corporation Tax Acts, capital gains tax fell to be charged on the company in respect of those gains in accordance with the provisions of the Capital Gains Tax Acts, and as if accounting periods were years of assessment:
#1400560
(b) i gcás inar fhaibhrigh, i dteannta na ngnóchan inghairthe, gnóchain inmhuirearaithe eile (nach gnóchain inmhuirearaithe a fhaibhríonn as diúscairt iomchuí) chuig an gcuideachta sa tréimhse chuntasaíochta, agus, ar na toimhdí a dhéantar i mír (a), ag muirearú na ngnóchan sin go léir i leith cánach gnóchan caipitiúil gan féachaint d'fhorálacha fho-alt (4), go mbeadh feidhm ag an ráta cánach céanna, ciallaíonn “cáin chorparáide inghairthe” méid cánach a chinnfear de réir na foirmle— D __ × F E
( b ) in the case where, in addition to the referable gains, other chargeable gains (not being chargeable gains accruing on a relevant disposal) accrued to the company in the accounting period, and, on the assumptions made in paragraph (a), in charging all of those gains to capital gains tax without regard to the provisions of subsection (4), the same rate of tax would apply, "referable corporation tax" means an amount of tax determined by the formula—
#1400566
arb é E méid na cánach gnóchan caipitiúil ab inmheasúnaithe, ar leith ó fho-alt (4) agus ar na toimhdí a dhéantar i mír (a), ar an gcuideachta i leith na ngnóchan inmhuirearaithe go léir, lena n-áirítear na gnóchain inghairthe (ach gan gnóchain inmhuirearaithe a fhaibhríonn as diúscairt iomchuí a áireamh), a d'fhaibhrigh chuig an gcuideachta sa tréimhse chuntasaíochta, mura mbeadh aon asbhaintí nó faoisimh le lamháil in aghaidh na ngnóchan inmhuirearaithe sin, agus
E is the amount of capital gains tax which, apart from subsection (4) and on the assumptions made in paragraph (a), would be assessable on the company in respect of all chargeable gains including the referable gains (but not including chargeable gains accruing on a relevant disposal) which accrued to the company in the accounting period, if no deductions or reliefs fell to be allowed against those chargeable gains, and
#466876
(ii) sonraí maidir le haon ioncam, brabúis agus gnóchain, agus maidir le haon ghnóchain inmhuirearaithe a dhíorthaítear ó shócmhainní a bhí á sealbhú sa chiste agus le haon cháin a asbhaineadh ó ioncam, ó bhrabúis nó ó ghnóchain a fuarthas,
(ii) details of any income, profits and gains, and any chargeable gains derived from assets held in the fund and of any tax deducted from income, profits or gains received,
#574849
Is éard a chuimsítear faoi ghnóthachain ainmniúla agus caillteanais ainmniúla sealúchais (K.7) gnóthachain neodracha agus caillteanais neodracha sealúchais (K.71) agus gnóthachain réadacha agus caillteanais réadacha sealúchais (K.72).
Nominal holding gains and losses (K.7) comprise neutral holding gains and losses (K.71) and real holding gains and losses (K.72).
#575415
Is éard a dhéantar a thomhas i gcuntas gnóthachan/caillteanas réadach sealúchais an difríocht idir gnóthachain/caillteanais ainmniúla sealúchais agus gnóthachain/caillteanais neodracha sealúchais.
Real holding gains and losses measure the difference between nominal holding gains and losses and neutral holding gains and losses.
#1390141
(b) i leith na ngnóchan sin, beidh cáin ghnóchan caipitiúil inmhuirearaithe ar an gcuideachta faoi fhorálacha na nAchtanna um Cháin Ghnóchan Caipitiúil.
( b ) in respect of those gains, the company shall be chargeable to capital gains tax under the provisions of the Capital Gains Tax Acts.
#1501563
(a) ní mhuirearófar cáin ioncaim, cáin chorparáide ná cáin ghnóchan caipitiúil, de réir mar a bheidh, ar ghrúpáil maidir le brabúis nó gnóchain nó gnóchain inmhuirearaithe a eascróidh chuici, ná
( a ) charged to income tax, corporation tax or capital gains tax, as the case may be, in respect of profits or gains or chargeable gains arising to it, nor
#466781
(2) Faoi réir fhorálacha na nAchtanna Cánach Ioncaim agus na nAchtanna um Cháin Ghnóchan Caipitiúil, beidh úinéir tairbhiúil sócmhainní i gciste scoir ceadaithe inmhuirearaithe i leith cánach ioncaim nó cánach gnóchan caipitiúil, de réir mar a bheidh, i leith aon ioncaim, brabús nó gnóchan a éiríonn i leith na sócmhainní sin nó i leith aon ghnóchan inmhuirearaithe ar dhiúscairt na sócmhainní sin.
(2) The beneficial owner of assets in an approved retirement fund shall, subject to the provisions of the Income Tax Acts and the Capital Gains Tax Acts, be chargeable to income tax or capital gains tax, as the case may be, in respect of any income, profits or gains arising in respect of those assets or any chargeable gains on disposals of such assets.
#468035
"(i) is éard a bheidh sa cháin ghnóchan caipitiúil is inmhuirearaithe ar na gnóchain inmhuirearaithe a fhabhraíonn, i mbliain mheasúnachta, chuig an ngnóthas an méid den cháin sin, sula ndéantar é a laghdú d’aon chreidmheas, faoiseamh nó asbhaint eile faoi aon fhoráil, seachas faoin alt seo, de na hAchtanna Cánach nó de na hAchtanna um Cháin Ghnóchan Caipitiúil, arb é ráta caighdeánach na ngnóchan inmhuirearaithe a fhabhraíonn chuig an ngnóthas é don bhliain mheasúnachta, agus’’.
"(i) the capital gains tax which is chargeable on the chargeable gains accruing in a year of assessment to the undertaking shall be the amount of such tax, before it is reduced by any credit, relief or other deduction under any provision, other than under this section, of the Tax Acts or the Capital Gains Tax Acts, which is the standard rate, for the year of assessment, of the chargeable gains accruing to the undertaking, and".
#486436
(9) I gcás go ndéanfaidh cuideachta dáileadh go páirteach as brabúis nó gnóchain lena mbaineann an t-alt seo agus go páirteach as brabúis nó gnóchain eile, ansin déileálfar leis an dáileadh amhail is dá mba éard é 2 dháileadh arna ndéanamh as na brabúis nó gnóchain lena mbaineann an t-alt seo agus as brabúis nó gnóchain eile faoi seach.
(9) Where a distribution is made by a company in part out of profits or gains to which this section applies and in part out of other profits or gains, then the distribution shall be treated as if it consisted of 2 distributions respectively made out of the profits or gains to which this section applies and out of other profits or gains.
#824340
—(1) Más rud é, i gcás aon phroifit no sochar is ionchurtha fé cháin fé Chás I., Cás II., Riail 4 de Chás III., no Cás VI. de Sceideal D, gur gá, chun a fháil amach cadiad na proifití no na sochair no cadiad na cailliúintí do bhí ann in aon bhliain cháinmheasa no tréimhse eile, proifití no sochair no cailliúintí aon tréimhse dar dineadh suas cuntaisí do roinnt o chéile agus do chionroinnt ar thréimhsí áirithe no aon phroifití no sochair no cailliúintí den tsórt san no aon choda cionroinnte acu do chó-shuimiú, beidh sé dleathach a leithéid sin de roinnt agus de chionroinnt no a leithéid sin de chó-shuimiú do dhéanamh.
—(1) Where in the case of any profits or gains chargeable under Case I, Case II, Rule 4 of Case III, or Case VI of Schedule D it is necessary, in order to arrive at the profits or gains or losses of any year of assessment or other period, to divide and apportion to specific periods the profits or gains or losses for any period for which the accounts have been made up, or to aggregate any such profits or gains or losses or any apportioned parts thereof, it shall be lawful to make such a division and apportionment or aggregation.
#1108277
—(1) I gcás aon íocaíocht lena mbaineann an t-alt seo a bheith iníoctha as brabúis nó gnóchan trádála ar oibríochtaí trádála díolmhaithe cuid di agus oibríochtaí trádála eile cuid di, is é amháin an méid a n-áireofar gur as brabúis nó gnóchan a tugadh faoi mhuirear cánach a íocadh as brabúis nó gnóchan an chuid sin den íocaíocht a mbeidh an chomhréir chéanna idir í agus an íocaíocht iomlán agus a bheidh idir méid brabús nó gnóchain na trádála ar ar muirearaíodh cáin iarbhír agus méid na mbrabús nó an ghnóchain sin ar a muirearófaí cáin iarbhír dá mba nach n-achtófaí an Chuid seo den Acht seo.
—(1) Where any payment to which this section applies is payable out of the profits or gains of a trade consisting partly of exempted trading operations and partly of other trading operations, there shall be treated as paid out of profits or gains brought into charge to tax only the portion of the payment which bears to the total amount thereof the same proportion as the amount of the profits or gains of the trade actually charged to tax bears to the amount of such profits or gains which would have been actually charged to tax if this Part of this Act had not been enacted.
#1118952
(2) I gcás duine a mbeidh liúntas le tabhairt dó nó muirear le gearradh air le linn brabúis nó gnóchain a thrádála a bheith á muirearú, is é a bhonn-tréimhse d'aon bhliain mheasúnachta an tréimhse ar ar a brabúis nó a gnóchan a bheidh cáin ioncaim na bliana sin le ríomh go críochnaitheach faoi Chás I de Sceideal D i leith na trádála a bheidh i gceist, nó más rud é, de bhua aon Achta, go mbeidh brabúis nó gnóchan aon tréimhse eile le glacadh mar bhrabúis nó gnóchan na tréimhse sin, an tréimhse eile sin:
(2) In the case of a person to or on whom an allowance or charge falls to be made in charging the profits or gains of his trade, his basis period for any year of assessment is the period on the profits or gains of which income tax for that year falls to be finally computed under Case I of Schedule D in respect of the trade in question or, where, by virtue of any Act, the profits or gains of any other period are to be taken to be the profits or gains of the said period, that other period:
#1222269
—(1) Más rud é, i gcás aon bhrabúis nó gnóchain is inmhuirir faoi Chás III de Sceideal D de bhun alt 78 nó is inmhuirir faoi Chás I, Cás II nó Cás IV de Sceideal D gur gá, d'fhonn teacht ar na brabúis nó ar na gnóchain nó ar na caillteanais in aon bhliain mheasúnachta nó tréimhse eile, na brabúis nó na gnóchain nó na caillteanais d'aon tréimhse a ndearnadh na cuntais suas ina haghaidh a roinnt agus a chionroinnt i leith tréimhsí sonraithe, nó aon bhrabúis nó gnóchain nó caillteanais den sórt sin nó aon chodanna cionroinnte díobh a chomhshuimiú beidh sé dleathach roinnt agus cionroinnt nó comhshuimiú den sórt sin a dhéanamh.
—(1) Where in the case of any profits or gains chargeable under Case III of Schedule D pursuant to section 78 or chargeable under Case I, Case II or Case IV of Schedule D it is necessary, in order to arrive at the profits or gains or losses of any year of assessment or other period, to divide and apportion to specific periods the profits or gains or losses for any period for which the accounts have been made up, or to aggregate any such profits or gains or losses or any apportioned parts thereof, it shall be lawful to make such a division and apportionment or aggregation.
#1225936
(2) I gcás duine a mbeidh liúntas le tabhairt dó nó muirear le gearradh air nuair a bheifear ag muirearú brabús nó gnóchan a thrádála, is é a bhonn-tréimhse d'aon bhliain mheasúnachta an tréimhse arb ar a brabúis nó a gnóchain a bheidh cáin ioncaim na bliana sin le ríomh go críochnaitheach faoi Chás I de Sceideal D i leith na trádála a bheidh i gceist nó, más rud é, de bhua aon fhórala den Acht seo, go mbeidh sé le meas gurb iad brabúis nó gnóchain na tréimhse sin brabúis nó gnóchain aon tréimhse eile, an tréimhse eile sin:
(2) In the case of a person to or on whom an allowance or charge falls to be made in charging the profits or gains of his trade, his basis period for any year of assessment is the period on the profits or gains of which income tax for that year falls to be finally computed under Case I of Schedule D in respect of the trade in question or, where, by virtue of any provision of this Act, the profits or gains of any other period are to be taken to be the profits or gains of the said period, that other period:
#1227383
—(1) I gcás aon íocaíocht lena mbaineann an t-alt seo a bheith iníoctha as brabúis nó gnóchain trádála arb oibríochtaí trádála díolmhaithe cuid di agus oibríochtaí trádála eile cuid di, is é an méid a measfar é a bheith arna íoc as brabúis nó gnóchain a tugadh faoi mhuirear cánach an chuid sin amháin den íocaíocht a bhfuil an chomhréir chéanna idir í agus an íocaíocht iomlán atá idir an méid de bhrabúis nó gnóchain na trádála ar ar muirearaíodh cáin iarbhír agus an méid de na brabúis nó na gnóchain sin ar a muirearófaí cáin iarbhír dá mba nach n-achtófaí an Chaibidil seo.
—(1) Where any payment to which this section applies is payable out of the profits or gains of a trade consisting partly of exempted trading operations and partly of other trading operations, there shall be treated as paid out of profits or gains brought into charge to tax only the portion of the payment which bears to the total amount thereof the same proportion as the amount of the profits or gains of the trade actually charged to tax bears to the amount of such profits or gains which would have been actually charged to tax if this Chapter had not been enacted.
#1292172
—(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.
#1297545
(c) ciallaíonn “brabúis” ioncam agus gnóchain inmhuirearaithe, agus tá le “gnóchain inmhuirearaithe” an bhrí chéanna atá leis san Acht um Cháin Ghnóchan Caipitiúil, 1975 , ach ní fholaíonn sé gnóchain a d'fhaibhrigh as diúscairtí a rinneadh roimh an 6ú lá d'Aibreán, 1976;
( c ) "profits" means income and chargeable gains, and "chargeable gains" has the same meaning as in the Capital Gains Tax Act, 1975 , but does not include gains accruing on disposals which were made before the 6th day of April, 1976:
#1343144
(4) I gcás a ndéanfaidh cuideachta, an 6ú lá d'Aibreán, 1976, nó dá éis, dáileadh as brabúis chaipitiúla is gnóchain inmhuirearaithe, déanfar an cháin a mhuirearófar faoi fho-alt (2) a laghdú cóimhéid na cánach gnóchan caipitiúil ab inmhuirearaithe de bhun alt 3 (3) den Acht um Cháin Ghnóchan Caipitiúil, 1975 , don bhliain mheasúnachta a d'fhaibhrigh na gnóchain inmhuirearaithe ar chóimhéid chomhiomlán an dáilte agus an chreidmheasa cánach ag a mbeadh feidhm i leith an dáilte dá mba phearsa aonair a raibh cónaí air sa Stát an duine a fuair é.
(4) Where on or after the 6th day of April, 1976, a company makes a distribution out of capital profits which are chargeable gains, the tax charged under subsection (2) shall be reduced by an amount equal to the amount of capital gains tax which would be chargeable by virtue of section 3 (3) of the Capital Gains Tax Act, 1975 , for the year of assessment in which the chargeable gains accrued on an amount equal to the aggregate of the distribution and the tax credit which would apply in respect of the distribution if the person receiving it were an individual resident in the State.
#1389944
Ar choinníoll, le linn an méid sin cánach gnóchan caipitiúil a bheith á ríomh, go mbeidh éifeacht le halt 5 (1) den Acht um Cháin Ghnóchan Caipitiúil, 1975, ionann is dá mba thagairt do chaillteanais inlamhála iomchuí a asbhaint an tagairt san alt sin do chaillteanais inlamhála a asbhaint agus go mbeidh éifeacht le halt 132 (2) d'fhonn tréimhse úinéireachta sócmhainne a chinneadh i ndáil le diúscairt ag an gcuideachta chun críocha alt 3 (3) den Acht um Cháin Ghnóchan Caipitiúil, 1975 , dá mbeadh éifeacht leis i ndáil leis an diúscairt sin chun críocha alt 3 den Acht um Cháin Ghnóchan Caipitiúil (Leasú), 1978 .
Provided that, in calculating the said amount of capital gains tax, section 5 (1) of the Capital Gains Tax Act, 1975 , shall have effect as if the reference therein to deducting allowable losses were a reference to deducting relevant allowable losses and section 132 (2) shall have effect for the purpose of determining the period of ownership of an asset in relation to a disposal by the company for the purposes of section 3 (3) of the Capital Gains Tax Act, 1975 , if it would have effect in relation to that disposal for the purposes of section 3 of the Capital Gains Tax (Amendment) Act, 1978 .
#1390047
féadfar, trí mheasúnacht a dhéanfar tráth nach déanaí ná dhá bhliain ón dáta ar tháinig an cháin chun bheith iníoctha, cáin ghnóchan caipitiúil a mheasúnú agus a mhuirearú ar an duine a bheidh ag fáil na sócmhainne amhlaidh (in ainm an duine a bheidh ag diúscairt na sócmhainne chuige) i leith méid nach mó ná méid an ghnóchain inmhuirearaithe a fhaibhreoidh amhlaidh, agus nach mó ná cibé méid de ghnóchain inmhuirearaithe a d'fhágfadh, dá ndéanfaí iad a mhuirearú de réir an ráta dá bhforáiltear in alt 3 (3), dliteanas i leith méid cánach gnóchan caipitiúil ab ionann agus an méid cánach gnóchan caipitiúil nár íocadh.
the person so acquiring the asset may, by an assessment made not later than two years from the date when the tax became payable, be assessed and charged (in the name of the person disposing of the asset to him) to capital gains tax on an amount not exceeding the amount of the chargeable gain so accruing, and not exceeding such an amount of chargeable gains as would, if charged at the rate provided in section 3 (3), result in liability to an amount of capital gains tax equal to the said amount of capital gains tax which was not paid.
#1390143
(5) Beidh feidhm ag ailt 134, 137, 138 agus 139 den Acht Cánach Corparáide, 1976 , fara aon mhodhnuithe is gá, i ndáil le cáin ghnóchan caipitiúil is inmhuirearaithe ar chuideachta i leith gnóchan inmhuirearaithe a fhaibhreoidh chuici as diúscairt iomchuí amhail mar atá feidhm acu i ndáil le cáin chorparáide ar ghnóchain inmhuirearaithe agus déanfar tagairtí sna hailt sin do cháin chorparáide a fhorléiriú mar thagairtí a fholaíonn tagairtí do cháin ghnóchan caipitiúil.
(5) Sections 134 of the Corporation Tax Act, 1976 , shall apply, with any necessary modifications, in relation to capital gains tax to which a company is chargeable on chargeable gains accruing to it on a relevant disposal as they apply in relation to corporation tax on chargeable gains and references in those sections to corporation tax shall be construed as including references to capital gains tax.
#1390175
—(1) D'ainneoin aon fhoráil dá mhalairt sna hAchtanna um Cháin Ghnóchan Caipitiúil ní dheanfar, le linn dliteanas duine i leith cánach gnóchan caipitiúil maidir le gnóchain inmhuirearaithe a fhaibhreoidh as diúscairtí iomchuí a bheith á ríomh, aon chaillteanais a fhaibhreoidh as diúscairtí nach diúscairtí iomchuí a asbhaint ó mhéid na ngnóchan inmhuirearaithe sin.
—(1) Notwithstanding any provision to the contrary in the Capital Gains Tax Acts, any losses accruing on disposals which are not relevant disposals shall not, in the computation of a person's liability to capital gains tax in respect of chargeable gains accruing on relevant disposals, be deducted from the amount of those chargeable gains.
#1400520
(b) i gcás inar fhaibhrigh gnóchain inmhuirearaithe eile, i dteannta na ngnóchan inghairthe, chuig an bhféichiúnaí sa bhliain mheasúnachta agus, ar na gnóchain sin go léir a mhuirearú i leith cánach gnóchan caipitiúil gan féachaint d'fhorálacha fho-alt (3), go mbeadh feidhm ag an ráta cánach céanna, agus—
( b ) in the case where, in addition to the referable gains, other chargeable gains accrued to the debtor in the year of assessment, and, in charging all of those gains to capital gains tax without regard to the provisions of subsection (3), the same rate of tax would apply, and either—
#1400530
arb é A méid na cánach gnóchan caipitiúil ab inmheasúnaithe, ar leith ó fho-alt (3), ar an bhféichiúnaí i leith na ngnóchan inghairthe murar fhaibhrigh aon ghnóchain inmhuirearaithe eile chuige sa bhliain mheasúnachta agus mura mbeadh aon asbhaintí nó faoisimh le lamháil in aghaidh na ngnóchan inghairthe,
A is the amount of capital gains tax which, apart from subsection (3), would be assessable on the debtor in respect of the referable gains if no other chargeable gains accrued to him in the year of assessment and if no deductions or reliefs fell to be allowed against the referable gains,
#1400532
arb é B méid na cánach gnóchan caipitiúil ab inmheasúnaithe, ar leith ó fho-alt (3), ar an bhféichiúnaí i leith na ngnóchan inmhuirearaithe go léir, lena n-áirítear na gnóchain inghairthe, a d'fhaibhrigh chuige sa bhliain mheasúnachta, mura mbeadh aon asbhaintí nó faoisimh le lamháil in aghaidh na ngnóchan inmhuirearaithe sin, agus
B is the amount of capital gains tax which, apart from subsection (3), would be assessable on the debtor in respect of all chargeable gains, including the referable gains, which accrued to him in the year of assessment, if no deductions or reliefs fell to be allowed against those chargeable gains, and
#1400564
arb é D méid na cánach gnóchan caipitiúil ab inmheasúnaithe, ar leith ó fho-alt (4) agus ar na toimhdí a dhéantar i mír (a), ar an gcuideachta i leith na ngnóchan inghairthe murar fhaibhrigh aon ghnóchain inmhuirearaithe eile chuig an gcuideachta sa tréimhse chuntasaíochta agus mura mbeadh aon asbhaintí nó faoisimh le lamháil in aghaidh na ngnóchan inghairthe,
D is the amount of capital gains tax which, apart from subsection (4) and on the assumptions made in paragraph (a), would be assessable on the company in respect of the referable gains if no other chargeable gains accrued to the company in the accounting period and if no deductions or reliefs fell to be allowed against the referable gains,
#1400590
(b) I gcás gnóchain inmhuirearaithe a d'fhaibhrigh chuig cuideachta (nach gnóchain inmhuirearaithe a d'fhaibhrigh as diúscairt iomchuí), déanfar aon tagairt i mír (a) do ráta cánach a fhorléiriú mar thagairt don ráta cánach gnóchan caipitiúil ab infheidhme maidir leis na gnóchain sin ar na toimhdí a dhéantar i bhfo-alt (9) (a).
( b ) In the case of chargeable gains accruing to a company (not being chargeable gains accruing on a relevant disposal), any reference in paragraph (a) to a rate of tax shall be construed as a reference to the rate of capital gains tax which would be applicable to those gains on the assumptions made in subsection (9) (a).
#1175221
(6) (a) Má thagann, in aon bhliain mheasúnachta, brabúis nó gnóchan chun fearchéile agus chun banchéile ó chíosanna i leith áitribh lena mbaineann fo-alt (2) nó fo-alt (3) den alt seo agus gur mó comhshuim (dá ngairtear an mhór-chomhshuim ina dhiaidh seo san fho-alt seo) na méideanna a bheadh na brabúis nó an gnóchan sin le laghdú faoin alt seo, dá bhfágfaí ar lár as an alt seo na coinníollacha a ghabhann le mír (b) d'fho-alt (2) agus le mír (b) d'fho-alt (3) agus le fo-alt (4) (dá ngairtear na forálacha teorainniúcháin ina dhiaidh seo san fho-alt seo), ná an méid arb éard é, de dhroim oibriú foráil amháin nó níos mó de na forálacha teorainniúcháin, comhshuim (dá ngairtear an ghlan-chomhshuim ina dhiaidh seo san fho-alt seo) na méideanna uile a fhéadfar na brabúis nó an gnóchan sin a laghdú, ní rachaidh comhshuim na méideanna uile a laghdófar na brabúis nó an gnóchan a tháinig chun ceachtar céile thar an tsuim a mbeidh idir í agus an ghlan-chomhshuim an chomhréir chéanna a bheidh idir comhshuim na méideanna uile a bheadh na sochair nó an gnóchan a tháinig chun an chéile sin le laghdú, mura mbeadh na forálacha teorainniúcháin, agus an mhór-chomhshuim.
(6) ( a ) Where in any year of assessment profits or gains arise to both a husband and a wife from rents in respect of premises to which either subsection (2) or subsection (3) of this section applies and the aggregate (hereafter in this subsection referred to as the gross aggregate) of all amounts by which the said profits or gains would have fallen to be reduced under this section, if the provisos to paragraph (b) of subsection (2) and to paragraph (b) of subsection (3) and subsection (4) (hereafter in this subsection referred to as the limiting provisions) had been omitted from this section, exceeds what, in consequence of the operation of any one or more of the limiting provisions is the aggregate (hereafter in this subsection referred to as the net aggregate) of all amounts by which the said profits or gains may be reduced, the aggregate of all amounts by which the profits or gains arising to either spouse are reduced shall not exceed the sum which bears to the net aggregate the same proportion as the aggregate of all amounts by which, but for the limiting provisions, the profits or gains arising to that spouse would have fallen to be reduced bears to the gross aggregate.