#2604040
ioncam ó urrúis:
income from securities:
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#1231894
IV.—Ag Gach Duine atá i dTeideal nó ag Fáil Ioncaim ó Urrúis nó Sealúchais Lasmuigh den Stát atá le Muirearú Faoi Sceideal D. [EN] [1918, Sc.
IV.—BY EVERY PERSON ENTITLED TO OR RECEIVING INCOME FROM SECURITIES OR POSSESSIONS OUT OF THE STATE TO BE CHARGED UNDER SCHEDULE D.
#1501174
IV.—Ag Gach Duine atá i dTeideal nó ag Fáil Ioncaim ó Urrúis n ó Sealúchais Lasmuigh den Stát atá le Muirearú faoi Sceideal D.
IV.—BY EVERY PERSON ENTITLED TO OR RECEIVING INCOME FROM SECURITIES OR POSSESSIONS OUT OF THE STATE TO BE CHARGED UNDER SCHEDULE D. [GA]
#824268
(iii) ioncum as urrúsanna agus as sealbhachaisí in aon áit lasmuich de Shaorstát Éireann gur gá fé Riail 2 de sna rialacha atá i gCuid II. den Chéad Sceideal a ghabhann leis an Acht so an cháin air d'áireamh tré fhéachaint don mhéid den ioncum a fachtar i Saorstát Éireann.
(iii) income from securities and possessions in any place out of Saorstát Eireann tax on which under Rule 2 of the rules contained in Part II. of the First Schedule to this Act is required to be computed by reference to the amount of the income received in Saorstát Eireann.
#1221485
(iii) ioncam ó urrúis agus sealúchais in aon áit lasmuigh den Stát a gceanglaítear cáin orthu faoi fho-ailt (2) agus (3) d'alt 76 a ríomh faoi threoir mhéid an ioncaim a fuarthas sa Stát.
(iii) income from securities and possessions in any place outside the State tax on which under subsections (2) and (3) of section 76 is required to be computed by reference to the amount of the income received in the State.
#1286936
(b) más lasmuigh den Stát a chónaíonn an chuideachta, measfar gur ioncam é ó urrúis agus sealúchais lasmuigh den Stát agus measúnófar agus muirearófar i leith cánach é faoi Chás III de Sceideal D;
( b ) if the company is resident outside the State, be treated as income from securities and possessions outside the State and be assessed and charged to tax under Case III of Schedule D;
#1532932
(a) i gcás go bhfuil cónaí ar an gcuideachta lasmuigh den Stát, a mheas chun críocha na nAchtanna Cánach mar ioncam a fuair an duine ón gcuideachta, agus áireofar an t-ioncam sin mar ioncam ó urrúis agus sealúchais lasmuigh den Stát agus déanfar é a mheasúnú agus a mhuirearú i leith cánach faoi Chás III de Sceideal D,
(a) where the company is resident outside the State, be deemed to be income received by the person from the company, and such income shall be treated as income from securities and possessions outside the State and be assessed and charged to tax under Case III of Schedule D,