#1305253
ciallaíonn “oidhreacht” oidhreacht a meastar leis an Acht seo duine dá glacadh;
"inheritance" means an inheritance which a person is by this Act deemed to take;
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#1433696
a fhionnadh, is maoin nó scaireanna atá ar áireamh san oidhreacht inchánach a ghlactar amhlaidh ar dháta luachála na hoidhreachta inchánach sin,
comprised in the taxable inheritance so taken on the valuation date of that taxable inheritance,
#1306123
(9) Má bhíonn duine atá cuntasach go príomha i gcáin a íoc i leith bronntanas nó oidhreacht (dá ngairtear an chéad bhronntanas nó an chéad oidhreacht san fho-alt seo agus i bhfo-alt (11)) a dhíorthaigh ó dhiúscróir gan an cháin a íoc ar an gcéad bhronntanas nó ar an gcéad oidhreacht, féadfaidh na Coimisinéirí fógra i scríbhinn a sheirbheáil de réir fho-alt (11) ar aon duine atá, de bhua mhír (a) (ii) nó (b) d'fho-alt (2), cuntasach i gcáin a íoc ar aon bhronntanas nó oidhreacht eile (dá ngairtear an dara bronntanas nó an dara hoidhreacht i bhfo-ailt (10) agus (11)) a ghlac an deontaí céanna nó an comharba céanna ón diúscróir céanna, agus, air sin, tiocfaidh an duine ar ar seirbheáladh an fógra chun bheith cuntasach i gcáin a íoc i leith an chéad bhronntanais nó na chéad oidhreachta.
(9) If a person, who is primarily accountable for the payment of tax in respect of a gift or inheritance (in this subsection and in subsection (11) referred to as the first gift or inheritance) derived from a disponer, has not paid the tax on the first gift or inheritance, the Commissioners may serve a notice in writing in accordance with subsection (11) on any person who is, by virtue of paragraph (a) (ii) or (b) of subsection (2), accountable for the payment of tax on any other gift or inheritance (referred to in subsections (10) and (11) as the second gift or inheritance) taken by the same donee or successor from the same disponer, and the person on whom the notice is served shall thereupon become accountable for the payment of tax in respect of the first gift or inheritance.
#1305816
(6) Chun críocha fho-alt (2), má dhéantar, le linn maoin faoi réir diúscartha a bheith á riaradh, maoin a leithreasú do shásamh, nó mar chabhair do shásamh, sochair a meastar duine do ghlacadh bronntanais nó oidhreachta ina leith faoin diúscairt, measfar an mhaoin a leithreasófar amhlaidh, má bhí sí faoi réir na diúscartha ar dháta an bhronntanais nó ar dháta na hoidhreachta, a bheith ar áireamh sa bhronntanas sin nó san oidhreacht sin ar dháta an bhronntanais nó ar dháta na hoidhreachta.
(6) For the purposes of subsection (2), if, in the administration of property subject to a disposition, property is appropriated in or towards the satisfaction of a benefit in respect of which a person is deemed to take a gift or an inheritance under the disposition, the property so appropriated, if it was subject to the disposition at the date of the gift or at the date of the inheritance, shall be deemed to have been comprised in that gift or inheritance at the date of the gift or at the date of the inheritance.
#1305850
(5) Más féidir aon chuid d'oidhreacht inchánach dá dtagraítear i bhfo-alt (4) a choinneáil, nó má dhéantar aon chuid den sórt sin a choinneáil, a sheachadadh, a íoc nó a shásamh ar shlí eile, ar mhodh páirt-íocaíochta, airleacain, íocaíochta ar cuntas nó ar aon mhodh eile, roimh aon chuid nó codanna eile den oidhreacht sin, cinnfear an dáta luachála iomchuí do gach cuid den oidhreacht de réir an fho-ailt sin ionann is dá mba oidhreacht ar leith gach cuid den sórt sin faoi seach.
(5) If any part of a taxable inheritance referred to in subsection (4) may be retained, or is retained, delivered, paid or otherwise satisfied, whether by way of part payment, advancement, payment on account or in any manner whatsoever, before any other part or parts of such inheritance, the appropriate valuation date for each part of the inheritance shall be determined in accordance with that subsection as if each such part respectively were a separate inheritance.
#1306518
(2) (a) Aon airceadal lena mbaineann an t-alt seo agus a bhí, ar dháta an bhronntanais nó ar dháta na hoidhreachta, agus ar an dáta luachála, ar áireamh i mbronntanas nó in oidhreacht a ghlac duine beidh sé díolmhaithe ó cháin i ndáil leis an mbronntanas nó leis an oidhreacht sin, agus ní chuirfear a luach i gcuntas le linn cáin a bheith á ríomh ar aon bhronntanas nó oidhreacht a ghlac an duine sin ón diúscróir céanna mura scoirfidh an díolúine d'fheidhm a bheith aici faoi fhorálacha fho-alt (3) nó (4).
(2) ( a ) Any object to which this section applies and which, at the date of the gift or at the date of inheritance, and at the valuation date, is comprised in a gift or an inheritance taken by a person shall be exempt from tax in relation to that gift or inheritance, and the value thereof shall not be taken into account in computing tax on any gift or inheritance taken by that person from the same disponer unless the exemption ceases to apply under the provisions of subsection (3) or (4).
#1391547
Chun críocha an Sceidil seo, folaionn tagairt do bhronntanas nó d'oidhreacht, nó do bhronntanas inchánach nó d'oidhreacht inchánach, tagairt do chuid de bhronntanas nó d'oidhreacht, nó do chuid de bhronntanas inchánach nó d'oidhreacht inchánach, de réir mar a bheidh.”,
For the purposes of this Schedule, a reference to a gift or an inheritance, or to a taxable gift or a taxable inheritance, includes a reference to a part of a gift or an inheritance, or to a part of a taxable gift or a taxable inheritance, as the case may be.",
#494368
(i) go bhfuil an t-aonad ar áireamh sa bhronntanas nó san oidhreacht—
(i) the unit is comprised in the gift or inheritance—
#494369
(I) ar dháta an bhronntanais nó ar dháta na hoidhreachta, agus
(I) at the date of the gift or the date of the inheritance, and
#494405
(2) Ní bheidh feidhm ag fo-alt (1) i gcás go n-eascraíonn dliteanas i leith cánach oidhreachta de bhua nár nocht duine dá dtagraítear i mír (a) den fho-alt sin go bhfuair sé nó sí bronntanas inchánach nó oidhreacht inchánach roimh an oidhreacht inchánach nó na hoidhreachtaí inchánach, de réir mar a bheidh, arb é atá ann nó inti maoin dá dtagraítear i bhfo-alt (1)(a) agus go ndearna an t-ionadaí pearsanta nó an t-aturnae dá dtagraítear in alt 48(10), de réir mar a bheidh, fiosruithe réasúnacha maidir leis na bronntanais nó na hoidhreachtaí sin agus gur de mheon macánta a ghníomhaigh sé nó sí.
(2) Subsection (1) shall not apply where a liability to inheritance tax arises by virtue of the fact that a person referred to in paragraph (a) of that subsection has not disclosed that he or she has received a taxable gift or a taxable inheritance prior to the taxable inheritance or taxable inheritances, as the case may be, consisting of property referred to in subsection (1)(a) and the personal representative or solicitor referred to in section 48(10), as the case may be, has made reasonable enquiries regarding such gifts or inheritances and has acted in good faith.
#494477
(c) cibé acu a íocadh nó nár íocadh cáin bhronntanais nó cáin oidhreachta i leith na sócmhainne.”.
(c) whether or not gift tax or inheritance tax was paid in respect of the asset.”.
#653783
Chun an deimhneacht dhlíthiúil a áirithiú agus chun na cásanna sonracha a shoiléiriú a fhéadfaidh teacht chun cinn agus scéim na híocaíochta bunúsaí á cur i bhfeidhm, ba cheart an chumhacht a tharmligean chuig an gCoimisiún chun gníomhartha áirithe a ghlacadh i dtaca le rialacha maidir le hincháilitheacht agus le rochtain, i ndáil le scéim na híocaíochta bunúsaí d'fheirmeoirí i gcás oidhreachta agus oidhreachta ionchais, i gcás oidhreachta faoi léas, i gcás athrú ar stádas nó ar ainmniúchán dlíthiúil, i gcás aistriú na dteidlíochtaí íocaíochta agus i gcás chumasc nó scoilteadh an ghabháltais agus i gcás clásail chonartha a bhaineann leis an gceart chun teidlíochtaí íocaíochta a fháil sa chéad bhliain ina leithdháilfear teidlíochtaí íocaíochta.
In order to ensure legal certainty, and in order to clarify the specific situations that may arise in the application of the basic payment scheme, the power to adopt certain acts should be delegated to the Commission in respect of rules on eligibility and access in respect of the basic payment scheme of farmers, in the case of inheritance and anticipated inheritance, inheritance under a lease, change of legal status or denomination, transfer of payment entitlements, and in the case of a merger or scission of the holding and in the case of a contract clause regarding the right to receive payment entitlements in the first year of allocation of payment entitlements.
#653950
ciallaíonn "aistriú" léas nó díolachán nó oidhreacht iarbhír nó oidhreacht ionchais an talaimh nó teidlíochtaí íocaíochta nó aon aistriú cinntitheach eile;
"transfer" means the lease or sale or actual inheritance or anticipated inheritance of land or payment entitlements or any other definitive transfer thereof;
#654287
rialacha maidir le hincháilitheacht agus leis an rochtain, i ndáil le scéim na híocaíochta bunúsaí, d'fheirmeoirí i gcás oidhreachta agus oidhreachta ionchais, i gcás oidhreachta faoi léas, i gcás athrú ar stádas nó ar ainmniúchán dlíthiúil, i gcás aistriú teidlíochtaí íocaíochta agus i gcás chumasc nó scoilteadh an ghabháltais agus cur i bhfeidhm an clásal conartha dá dtagraítear in Airteagal 24(8);
rules on eligibility and access in respect of the basic payment scheme of farmers in the case of inheritance and anticipated inheritance, inheritance under a lease, change of legal status or denomination, transfer of payment entitlements, merger or scission of the holding, and the application of the contract clause referred to in Article 24(8);
#654672
De mhaolú ar Airteagal 34, ní bheidh teidlíochtaí íocaíochta a bheidh ar seilbh feirmeoirí atá rannpháirteach i scéim na bhfeirmeoirí beaga inaistrithe, ach amháin i gcás oidhreachta nó oidhreachta ionchais.
By way of derogation from Article 34, payment entitlements held by farmers participating in the small farmers scheme shall not be transferable, except in the case of inheritance or anticipated inheritance.
#1154039
Oidhreacht, cearta agus brabúis i gcás talún is le pearsana eaglaise agus le daoine eile a chaomhnú.
Preservation of inheritance, rights and profits of lands belonging to ecclesiastical and other persons.
#1209436
Inheritance Act, 1833.
Inheritance Act, 1833.
#1305188
ciallaíonn “dáta na hoidhreachta”—
"date of the inheritance" means—
#1305197
agus déanfar tagairt do thráth na hoidhreachta a ghlacadh a fhorléiriú mar thagairt do dháta na hoidhreachta;
and a reference to the time when an inheritance is taken shall be construed as a reference to the date of the inheritance:
#1305288
ciallaíonn “comharba” duine a ghlacann oidhreacht;
"successor" means a person who takes an inheritance;
#1305374
Ar Aghaidh (CUID III Cáin Oidhreachta)
Next (PART III INHERITANCE TAX)
#1305480
CUID III Cáin Oidhreachta
PART III INHERITANCE TAX
#1305482
Cáin oidhreachta a mhuirearú.
Charge of inheritance tax.
#1305484
—Déanfar, faoi réir an Achta seo agus na rialachán faoin Acht seo, cáin fháltas caipitiúil, dá ngairfear cáin oidhreachta agus a ríomhfar mar a fhoráiltear anseo ina dhiaidh seo, a mhuirearú, a thobhach agus a íoc ar luach inchánach gach oidhreachta inchánach a ghlacfaidh comharba, i gcás inarb é an lú lá d'Aibreán, 1975, nó dáta dá éis sin dáta na hoidhreachta.
—A capital acquisitions tax, to be called inheritance tax and to be computed as hereinafter provided, shall, subject to this Act and the regulations thereunder, be charged, levied and paid upon the taxable value of every taxable inheritance taken by a successor, where the date of the inheritance is on or after the 1st day of April, 1975.
#1305486
Measfar oidhreacht a bheith glactha.
Inheritance deemed to be taken.
#1305494
Oidhreacht inchánach.
Taxable inheritance.
#1305496
—(1) San Acht seo ciallaíonn “oidhreacht inchánach”—
—(1) In this Act, "taxable inheritance" means—
#1305504
iomlán na hoidhreachta;
the whole of the inheritance;
#1305511
(I) a bhí le leithreasú chun na hoidhreachta, nó
(I) which was to be appropriated to the inheritance; or
#1305513
(II) as a raibh maoin le leithreasú chun na hoidhreachta,
(II) out of which property was to be appropriated to the inheritance,
#1305515
iomlán na hoidhreachta;
was situate in the State, the whole of the inheritance;
#1305519
(I) a bhí le leithreasú chun na hoidhreachta, nó
(I) which was to be appropriated to the inheritance, [GA] or
#1305521
(II) as a raibh maoin le leithreasú chun na hoidhreachta,
(II) out of which property was to be appropriated to the inheritance,
#1305523
an chuid sin nó an cion sin den oidhreacht.
was situate in the State, that part or proportion of the inheritance.
#1305527
(a) ní fholóidh “maoin a bhí le leithreasú chun na hoidhreachta” ná “maoin as a raibh maoin le leithreasú chun na hoidhreachta” aon mhaoin nárbh inchurtha do shásamh na hoidhreachta;
( a ) "property which was to be appropriated to the inheritance" and "property out of which property was to be appropriated to the inheritance" shall not include any property which was not applicable to satisfy the inheritance;
#1305572
Measfar nascthionónta marthanach do ghlacadh oidhreachta, etc.
Surviving joint tenant deemed to take an inheritance, etc.
#1305576
(2) Is é an dliteanas cánach oidhreachta díreach céanna a bheidh ar dhaoine i leith oidhreacht a ghlac siad mar nasc-thionóntaí a bheadh orthu dá mba mar thionóntaí i gcoiteannas ina scaireanna comhionanna a ghlacfaidís an oidhreacht.
(2) The liability to inheritance tax in respect of an inheritance taken by persons as joint tenants shall be the same in all respects as if they took the inheritance as tenants in common in equal shares.
#1305583
Lch. Roimhe Seo (CUID III Cáin Oidhreachta)
Previous (PART III INHERITANCE TAX)
#1305683
Luach inchánach bronntanais inchánach nó oidhreachta inchánach.
Taxable value of a taxable gift or taxable inheritance.
#1305685
—(1) San alt seo, ciallaíonn “luach saor-ó-eire”, i ndáil le bronntanas inchánach nó le hoidhreacht inchánach, an luach arb éard é, ar an dáta luachála, margadhluach na maoine arb í an bronntanas inchánach nó an oidhreacht inchánach ar an dáta sin í, tar éis aon dliteanais, costais agus caiteachais a asbhaint is iníoctha go cuí as an mbronntanas inchánach nó as an oidhreacht inchánach.
—(1) In this section, "incumbrance-free value", in relation to a taxable gift or a taxable inheritance, means the market value at the valuation date of the property of which the taxable gift or taxable inheritance consists at that date, after deducting any liabilities, costs and expenses that are properly payable out of the taxable gift or taxable inheritance.
#1305735
(6) I gcás bronntanas nó oidhreacht dá dtagraítear i bhfo-alt (5) (f), ní rachaidh aon asbhaint a dhéanfar faoi fho-alt (2) nó (4) (b) thar an gcion den chomaoin a mbeidh an coibhneas céanna idir é agus iomlán na comaoine a bheidh idir an bronntanas inchánach nó an oidhreacht inchánach agus iomlán an bhronntanais nó iomlán na hoidhreachta.
(6) In the case of a gift or inheritance referred to in subsection (5) (f), any deduction to be made under subsection (2) or (4) (b) shall be restricted to the proportion of the consideration which bears the same proportion to the whole of the consideration as the taxable gift or taxable inheritance bears to the whole of the gift or the whole of the inheritance.
#1305771
(a) ar dháta an bhronntanais nó ar dháta na hoidhreachta;
( a ) at the date of the gift or at the date of the inheritance;
#1305785
(3) I gcás ina nglacfaidh deontaí nó comharba bronntanas inchánach nó oidhreacht inchánach faoi réir an choinníll go ndéanfar an céanna go léir nó cuid den chéanna a infheistiú i maoin talmhaíochta agus go gcomhlíonfar an coinníoll sin laistigh de dhá bhliain tar éis dáta an bhronntanais nó na hoidhreachta, ansin measfar, chun críocha an ailt seo, gurb é a bhí sa bhronntanas nó san oidhreacht—
(3) Where a taxable gift or a taxable inheritance is taken by a donee or successor subject to the condition that the whole or part thereof will be invested in agricultural property and such condition is complied with within two years after the date of the gift or the date of the inheritance, then the gift or inheritance shall be deemed, for the purposes of this section, to have consisted—
#1305787
(a) ar dháta an bhronntanais nó ar dháta na hoidhreachta;
( a ) at the date of the gift or at the date of the inheritance;
#1305822
Teagmhais a dhéanann difear do bhronntanais nó d'oidhreachtaí.
Contingencies affecting gifts or inheritance.
#1305833
(2) Is é dáta luachála oidhreachta inchánach dáta báis an éagaigh ar ar bhás a fháil dó a ghlactar an oidhreacht má ghlacann an comharba nó aon duine le ceart an chomharba nó thar a cheann an oidhreacht—
(2) The valuation date of a taxable inheritance shall be the date of death of the deceased person on whose death the inheritance is taken if the successor or any person in right of the successor or on his behalf takes the inheritance—
#1305841
(4) Is é dáta luachála oidhreachta inchánach, seachas oidhreacht inchánach dá dtagraítear i bhfo-alt (2) nó (3), an dáta is luaithe acu seo a leanas—
(4) The valuation date of a taxable inheritance, other than a taxable inheritance referred to in subsection (2) or (3), shall be the earliest date of the following—
#1305845
(b) an dáta ar a gcoinnítear amhlaidh ábhar na hoidhreachta;
( b ) the date on which the subject matter of the inheritance is so retained;
#1306045
(b) comaoin, nó bronntanas, nó oidhreacht a ghlac cuideachta measfar gur comaoin í, nó gur bronntanas é, nó gur oidhreacht í, de réir mar a bheidh, a ghlac
( b ) consideration, or a gift, or an inheritance taken by a company shall be deemed to be consideration, or a gift or an inheritance, as the case may be, taken,
#1306085
(b) i gcás oidhreachta, gach iontaobhaí, caomhnóir, cúramaí, ionadaí pearsanta, gníomhaire nó duine eile ar cuireadh aon mhaoin atá ar áireamh san oidhreacht nó san ioncam aisti faoina chúram ar dháta na hoidhreachta nó aon tráth dá éis sin agus gach duine dá mbeidh an mhaoin dílsithe tar éis an dáta sin, seachas ceannaitheoir nó morgáistí bona fide ar chomaoin iomlán in airgead nó i luach airgid, nó duine a dhíorthaigh teideal ó cheannaitheoir nó morgáistí den sórt sin nó faoi;
( b ) in the case of an inheritance, every trustee, guardian, committee, personal representative, agent or other person in whose care any property comprised in the inheritance or the income therefrom is placed at the date of the inheritance or at any time thereafter and every person in whom the property is vested after that date, other than a bona fide purchaser or mortgagee for full consideration in money or money's worth, or a person deriving title from or under such a purchaser or mortgagee: