#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.”.
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#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.
#1305583
Lch. Roimhe Seo (CUID III Cáin Oidhreachta)
Previous (PART III INHERITANCE TAX)
#1306354
Cáin oidhreachta a íoc trí urrúis a aistriú. 1954, Uimh. 22 .
Payment of inheritance tax by transfer of securities.
#1422070
—(1) I gcás ina muirearaítear cáin bhronntanais nó cáin oidhreachta i leith maoine maidir le teagmhas a tharlaíonn an 30ú lá d'Eanáir, 1985, nó dá éis, agus gur diúscairt sócmhainne (arb í an mhaoin chéanna nó aon chuid den mhaoin chéanna í) an teagmhas céanna chun críocha cánach gnóchan caipitiúil, ní dhéanfar an cháin ghnóchan caipitiúil, más ann, is inmhuirearaithe ar an diúscairt a asbhaint le linn an luach inchánach a bheith á fhionnadh chun críocha na cánach bronntanais nó na cánach oidhreachta ach, sa mhéid gur íocadh í, asbhainfear í as an nglancháin bhronntanais nó as an nglancháin oidhreachta mar chreidmheas i gcoinne an chéanna, anuas go dtí glanmhéid an chéanna.
—(1) Where gift tax or inheritance tax is charged in respect of property on an event happening on or after the 30th day of January, 1985, and the same event constitutes for capital gains tax purposes a disposal of an asset (being the same property or any part of the same property), the capital gains tax, if any, chargeable on the disposal shall not be deducted in ascertaining the taxable value for the purposes of the gift tax or inheritance tax but, in so far as it has been paid, shall be deducted from the net gift tax or inheritance tax as a credit against the same, up to the net amount of the same.
#1464023
63.—(1) I gcás ina muirearaítear cáin bhronntanais nó cáin oidhreachta i leith maoine maidir le teagmhas a tharlaíonn an 30ú lá d'Eanáir, 1985, nó dá éis, agus gur diúscairt sócmhainne (arb í an mhaoin chéanna nó aon chuid den mhaoin chéanna í) an teagmhas céanna chun críocha cánach gnóchan caipitiúil, ní dhéanfar an cháin ghnóchan caipitiúil, más ann, is inmhuirearaithe ar an diúscairt a asbhaint le linn an luach inchánach a bheith á fhionnadh chun críocha na cánach bronntanais nó na cánach oidhreachta ach, sa mhéid gur íocadh í, asbhainfear í as an nglancháin bhronntanais nó as an nglancháin oidhreachta mar chreidmheas i gcoinne an chéanna:
63.—(1) Where gift tax or inheritance tax is charged in respect of property on an event happening on or after the 30th day of January, 1985, and the same event constitutes for capital gains tax purposes a disposal of an asset (being the same property or any part of the same property), the capital gains tax, if any, chargeable on the disposal shall not be deducted in ascertaining the taxable value for the purposes of the gift tax or inheritance tax but, in so far as it has been paid, shall deducted from the net gift tax or inheritance tax as a credit against the same:
#1306329
—I gcás ina mbeidh suim íoctha i leith cáin bhronntanais (nó ús ar an gcáin sin) ar bhronntanas a dtarlóidh, mar gheall ar an diúscróir d'fháil bháis laistigh de dhá bhliain tar éis dáta na diúscartha faoinar glacadh an bronntanas, go ndéanfaidh oidhreacht de arb iníoctha cáin oidhreachta ina leith, déilealfar leis an tsuim a bheidh íoctha amhlaidh mar íocaíocht ar cuntas na cánach oidhreachta.
—Where an amount has been paid in respect of gift tax (or interest thereon) on a gift which, by reason of the death of the disponer within two years after the date of the disposition under which the gift was taken, becomes an inheritance in respect of which inheritance tax is payable, the amount so paid shall be treated as a payment on account of the inheritance tax.
#469748
ciallaíonn ‘cáin’ aon cháin ioncaim, cáin chorparáide, cáin ghnóchan caipitiúil, cáin bhreisluacha, cáin bhronntanais, cáin oidhreachta, dleacht máil nó dleacht stampa.
‘tax’ means any income tax, corporation tax, capital gains tax, value-added tax, gift tax, inheritance tax, excise duty or stamp duty.
#494472
“(1A) Maidir leis an bhfoirm fhorordaithe dá dtagraítear i bhfo-alt (1), féadfaidh cibé nithe a bheith inti a cheanglófar léi i ndáil le cáin bhronntanais agus cáin oidhreachta.”,
“(1A) The prescribed form referred to in subsection (1) may include such matters in relation to gift tax and inheritance tax as may be required by that form.”,
#494963
(i) a mhéid a bhaineann sí le cáin bhronntanais nó cáin oidhreachta, i dteannta an Achta Comhdhlúite Cánach Fáltas Caipitiúil 2003 agus na n-achtachán lena leasaítear nó lena leathnaítear an tAcht sin.
(i) gift tax or inheritance tax shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.
#499670
(i) a mhéid a bhaineann sí le cáin bhronntanais nó cáin oidhreachta, i dteannta an Achta Comhdhlúite Cánach Fáltas Caipitiúil, 2003 agus na n-achtachán lena leasaítear nó lena leathnaítear an tAcht sin.
(i) gift tax or inheritance tax shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.
#1306036
measfar chun críocha cánach oidhreachta gur dhíorthaigh an duine sin an sochar ón tiomnóir, mar dhiúscróir.
such person shall be deemed for the purposes of inheritance tax to derive the benefit from the testator, as disponer.
#1399851
(6) San alt seo ciallaíonn “cáin” cáin ioncaim, cáin ghnóchan caipitiúil, cáin chorparáide, cáin bhreisluacha, cáin bhronntanais, cáin oidhreachta, cáin mhaoine cónaithe agus dleacht stampa.
(6) In this section "tax" means income tax, capital gains tax, corporation tax, value-added tax, gift tax, inheritance tax, residential property tax and stamp duty.
#1464017
(b) méid is comhionann le méid na cánach bronntanais nó na cánach oidhreachta is inchurtha síos don mhaoin arb í an tsócmhainn sin, nó an chuid sin den tsócmhainn sin, í”,
( b ) an amount equal to the amount of the gift tax or inheritance tax attributable to the property which is that asset, or that part of that asset",
#1464021
(2) Beidh feidhm ag an alt seo i gcás go muirearófar cáin bhronntanais nó cáin oidhreachta i leith maoine maidir le teagmhas a tharlóidh an 6ú lá d'Aibreán, 1988, nó dá éis.
(2) This section shall apply where gift tax or inheritance tax is charged in respect of property on an event happening on or after the 6th day of April, 1988.
#1464026
(b) méid is comhionann le méid na cánach bronntanais nó na cánach oidhreachta is inchurtha síos don mhaoin arb í an tsócmhainn sin, nó an chuid sin den tsócmhainn sin, í.
( b ) an amount equal to the amount of the gift tax or inheritance tax attributable to the property which is that asset, or that part of that asset.
#1637474
Go n-iarrann Seanad Éireann ar an Rialtas féachaint le haghaidh a thabhairt ar na lochtanna atá ann maidir leis an gCáin Ghnóchan Caipitiúil agus leis an gCáin Oidhreachta sa Bhuiséad atá le teacht.
THAT SEANAD ÉIREANN CALLS ON THE GOVERNMENT TO SEEK TO ADDRESS THE DEFECTS THAT EXIST IN THE CAPITAL GAINS TAX AND INHERITANCE TAX IN THE FORTHCOMING BUDGET.
#485610
168.—I gcás go dtiocfaidh GNBS ar an eolas, sula ndéanfar ordú aistrithe éigeantaigh, go bhfuil duine a bhfuil eastát nó leas sa talamh le haistriú uaidh nó uaithi leis an ordú, faoi réir dliteanais i leith dleachta eastáit, dleachta comharbais nó cánach oidhreachta, tabharfaidh GNBS fógra do na Coimisinéirí Ioncaim go bhfuil sé ar intinn ag an gCúirt an t-ordú a dhéanamh.
168.—Where NAMA becomes aware, before the making of a compulsory transfer order, that a person from whom an estate or interest in the land is to be transferred by the order is subject to a liability for estate duty, succession duty or inheritance tax, NAMA shall notify the Revenue Commissioners of the Court’s intention to make the order.
#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.
#494420
“(3) I gcás gur cáin oidhreachta, atá á híoc go hiomlán nó go páirteach trí urrúis a aistriú chuig an Aire Airgeadais faoi alt 56, an cháin a bheidh dlite agus iníoctha, comhlíonfar fo-alt (2)(c) (seachas i leith cánach a eascróidh de bhíthin alt 20), trí na nithe seo a leanas a dhéanamh—
“(3) Subsection (2)(c) (other than in respect of tax arising by reason of section 20) shall be complied with, where the tax due and payable is inheritance tax which is being paid wholly or partly by the transfer of securities to the Minister for Finance under section 56, by—
#494478
(3) Ní bheidh feidhm ag na forálacha d’ailt 45, 60 agus 63(4) den Phríomh-Acht mar a bhí feidhm acu aon tráth roimh an Acht seo a rith, ná ag aon fhoráil chomhréire in achtachán roimhe, maidir le bronntanais agus oidhreachtaí a glacadh roimh dháta rite an Achta seo ach amháin i gcás go bhfuil imeachtaí chun cáin bhronntanais nó cáin oidhreachta a ghnóthú tionscanta ag na Coimisinéirí Ioncaim roimh an dáta sin.
(3) The provisions of sections 45, 60 and 63(4) of the Principal Act as they applied any time before the passing of this Act, or any corresponding provision in a previous enactment, shall not apply to gifts and inheritances taken before the date of the passing of this Act except where the Revenue Commissioners have instituted proceedings to recover gift tax or inheritance tax before that date.
#494890
“ciallaíonn an focal ‘cáin’ aon dleacht chustam, dleacht mháil, cáin ioncaim, cáin bhreisluacha, cáin ghnóchan caipitiúil, cáin chorparáide, cáin bhronntanais, cáin oidhreachta, cáin mhaoine cónaithe, dleacht stampa, tobhach loctha nó aon tobhach nó muirear eile chun críocha an Achta seo, nó chun tairbhe don Státchiste.”.
“the word ‘tax’ means any customs duty, excise duty, income tax, value-added tax, capital gains tax, corporation tax, gift tax, inheritance tax, residential property tax, stamp duty, parking levy or any other levy or charge for the purposes of this Act, for the benefit of the Exchequer.”.
#1305132
[An tiontú oifigiúil] ACHT DO MHUIREARÚ AGUS D'FHORCHUR DLEACHTANNA IONCAIM INTÍRE DÁ nGAIRFEAR CÁIN BHRONNTANAIS AGUS CÁIN OIDHREACHTA AR BHRONNTANAIS AGUS OIDHREACHTAÍ ÁIRITHE, DO LEASÚ AN DLÍ A BHAINEANN LE hIONCAM INTÍRE AGUS DO DHÉANAMH TUILLEADH FORÁLACHA I dTAOBH AIRGEADAIS.
AN ACT TO CHARGE AND IMPOSE ON CERTAIN GIFTS AND INHERITANCES DUTIES OF INLAND REVENUE TO BE KNOWN AS GIFT TAX AND INHERITANCE TAX, TO AMEND THE LAW RELATING TO INLAND REVENUE AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE.
#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.
#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.
#1306356
—Bainfidh forálacha alt 22 den Acht Airgeadais, 1954 (a bhaineann le dleachtanna báis a íoc trí urrúis a aistriú chuig an Aire Airgeadais) agus na rialachán a rinneadh faoin gcéanna, modhnaithe mar is gá, le cáin oidhreachta a íoc trí urrúis a aistriú chuig an Aire Airgeadais, mar a bhaineann siad le dleachtanna báis a íoc trí urrúis a aistriú chuig an Aire Airgeadais.
—The provisions of section 22 of the Finance Act, 1954 , (which relates to the payment of death duties by the transfer of securities to the Minister for Finance) and the regulations made thereunder shall apply, with any necessary modifications, to the payment of inheritance tax by the transfer of securities to the Minister for Finance, as they apply to the payment of death duties by the transfer of securities to the Minister for Finance.
#1401875
(2) Déanfar Codanna I agus V (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil agus (a mhéid a bhaineann le cáin bhronntanais nó cáin oidhreachta) a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(2) Parts I and V (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts and (so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.
#1422030
ciallaíonn “cáin iomchuí” cáin oidhreachta is iníoctha maidir le hoidhreacht (ach gan leas i bpolasaí árachais cáilitheach a áireamh le linn an cháin sin a bheith á ríomh) is oidhreacht arna glacadh faoi dhiúscairt a dhéanfaidh an t-árachaí, i gcás ina nglacfar an oidhreacht ar dháta báis an árachaí nó dá éis agus tráth nach déanaí ná bliain amháin i ndiaidh an bháis sin.
"relevant tax" means inheritance tax payable in respect of an inheritance (excluding, in the computation of such tax, an interest in a qualifying insurance policy) taken under a disposition made by the insured, where the inheritance is taken on or after the date of death of the insured and not later than one year after that death.
#1433815
(3) Measfar gur tháinig an t-alt seo i bhfeidhm, agus glacfaidh sé éifeacht, amhail ar an agus ón 6ú lá d'Aibreán, 1986, agus a mhéid a bhaineann sé le cáin bhronntanais nó cáin oidhreachta, beidh éifeacht leis i ndáil le bronntanais agus oidhreachtaí a ghlacfar an dáta sin nó dá éis.
(3) This section shall be deemed to have come into force and shall take effect as on and from the 6th day of April, 1986, and so far as it relates to gift tax or inheritance tax shall have effect in relation to gifts and inheritances taken on or after that date.
#1485275
(b) i gcás inarb é atá sa cháin atá dlite agus iníoctha cáin oidhreachta atá á híoc go hiomlán nó go páirteach trí urrúis a aistriú chuig an Aire Airgeadais faoi fhorálacha alt 45—
( b ) where the tax due and payable is inheritance tax which is being wholly or partly paid by the transfer of securities to the Minister for Finance under the provisions of section 45, by—
#1486241
(6) Déanfar Cuid V agus (a mhéid a bhaineann le cáin bhronntanais nó cáin oidhreachta) Cuid VII a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Part V and (so far as relating to gift tax or inheritance tax) Part VII shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.
#1503727
—Chun críocha alt 60 den Acht Airgeadais, 1985 , measfar go bhfolaíonn “cáin iomchuí” cáin oidhreachta is iníoctha maidir le hoidhreacht arna glacadh faoi dhiúscairt arna déanamh ag céile an árachaí—
—For the purposes of section 60 of the Finance Act, 1985 , "relevant tax" shall be deemed to include inheritance tax payable in respect of an inheritance taken under a disposition made by the spouse of the insured—
#1510048
(2) I gcás go dtagann na Coimisinéirí, sula ndéanann siad ordú dílseacháin, ar an eolas go bhfuil an talamh (go haonarach nó i dteannta talún eile) atá le fáil leis an ordú faoi réir aon bhlianachta nó íocaíochta eile a íoctar le Coimisiún Talún na hÉireann nó faoi réir aon mhuirir i leith dleachta eastáit, dleachta comharbais nó cánach oidhreachta is iníoctha leis na Coimisinéirí Ioncaim ar bhás aon duine, cuirfidh na Coimisinéirí in iúl láithreach do Choimisiún Talún na hÉireann nó, de réir mar a bheidh, do na Coimisinéirí Ioncaim, go mbeartaítear an t-ordú a dhéanamh.
(2) Where the Commissioners, before making a vesting order, become aware that the land to be acquired by the order is subject (whether alone or in conjunction with other land) to any annuity or other payment to the Irish Land Commission or to any charge for estate duty, succession duty or inheritance tax payable to the Revenue Commissioners on the death of any person, the Commissioners shall forthwith inform the Irish Land Commission or the Revenue Commissioners, as the case may be, of the intention to make the order.
#1548109
(2) Más rud é, roimh an ordú dílseacháin a dhéanamh, go dtiocfaidh an tAire nó an chuideachta ar an eolas go bhfuil an talamh a bheidh le fáil leis an ordú faoi réir (cibé acu go haonarach nó i dteannta talún eile) aon bhlianachta nó íocaíochta eile le Coimisiún Talún na hÉireann nó le Coimisinéirí na nOibreacha Poiblí in Éirinn, nó faoi réir aon mhuirir i leith dleachta eastáit, dleachta comharbais nó cánach oidhreachta is iníoctha leis na Coimisinéirí Ioncaim ar bhás aon duine, cuirfidh an tAire nó an chuideachta, de réir mar a bheidh, in iúl láithreach do Choimisiún Talún na hÉireann, do Choimisinéirí na nOibreacha Poiblí in Éirinn nó do na Coimisinéirí Ioncaim, de réir mar a bheidh, go mbeartaíonn sé nó sí an t-ordú a dhéanamh.
(2) Where the Minister or the company, before the making of the vesting order, becomes aware that the land to be acquired by the order is subject (whether alone or in conjunction with other land) to any annuity or other payment to the Irish Land Commission or to the Commissioners of Public Works in Ireland, or to any charge for estate duty, succession duty or inheritance tax payable to the Revenue Commissioners on the death of any person, the Minister or the company, as the case may be, shall forthwith inform the Irish Land Commission, the Commissioners of Public Works in Ireland or the Revenue Commissioners, as the case may be, of his or her intention to make the order.
#1637529
Go ndéanfar alt 106 den Acht Comhdhlúite Cánach Fáltas Caipitiúil 2003 (Uimh. 1 de 2003), lena gcumasaítear don Rialtas socruithe a dhéanamh maidir le faoiseamh ó chánachas dúbailte i leith cánach bronntanais nó cánach oidhreachta, nó ó chánacha den ghné chéanna, arna bhforchur i gcríoch eile, a leasú ar an modh agus a mhéid a shonrófar san Acht lena dtabharfar éifeacht don Rún seo.
THAT SECTION 106 OF THE CAPITAL ACQUISITIONS TAX CONSOLIDATION ACT 2003 (NO. 1 OF 2003), WHICH ENABLES THE GOVERNMENT TO MAKE ARRANGEMENTS FOR RELIEF FROM DOUBLE TAXATION IN RESPECT OF GIFT TAX OR INHERITANCE TAX, OR TAXES OF A SIMILAR CHARACTER, IMPOSED IN ANOTHER TERRITORY, BE AMENDED IN THE MANNER AND TO THE EXTENT SPECIFIED IN THE ACT GIVING EFFECT TO THIS RESOLUTION.
#469886
(8) Déanfar Cuid 7 (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil agus (a mhéid a bhaineann le custaim) a fhorléiriú i dteannta na hAchtanna Custam agus (a mhéid a bhaineann le dleachtanna máil) a fhorléiriú i dteannta na reachtanna a bhaineann leis na dleachtanna máil agus le bainistiú na ndleachtanna sin agus (a mhéid a bhaineann le cáin bhreisluacha) a fhorléiriú i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1999, agus (a mhéid a bhaineann le dleacht stampa) a fhorléiriú i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin agus (a mhéid a bhaineann le cáin mhaoine cónaithe) a fhorléiriú i dteannta Chuid VI den Acht Airgeadais, 1983, agus na n-achtachán ag leasú nó ag leathnú na Coda sin agus (a mhéid a bhaineann le cáin bhronntanais nó cáin oidhreachta) a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(8) Part 7 (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts and (so far as relating to customs) shall be construed together with the Custom Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to duties of excise and the management of those duties and (so far as relating to value-added tax) shall be construed together with the Value-Added Tax Acts, 1972 to 1999, and (so far as relating to stamp duty) shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act and (so far as relating to residential property tax) shall be construed together with Part VI of the Finance Act, 1983, and the enactments amending or extending that Part and (so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acqusitions Tax Act, 1976, and the enactments amending or extending that Act.
#1433944
(7) Déanfar Cuid VI (a mhéid a bhaineann sí le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann sí le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann sí le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil agus (a mhéid a bhaineann sí le custaim) a fhorléiriú i dteannta na nAchtanna Custam agus (a mhéid a bhaineann sí le dleachtanna máil) a fhorléiriú i dteannta na reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin agus (a mhéid a bhaineann sí le cáin bhreisluacha) a fhorléiriú i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1986, agus (a mhéid a bhaineann sí le dleachtanna stampa) a fhorléiriú i dteannta an Stamp Acht, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin agus (a mhéid a bhaineann sí le cáin bhronntanais nó cáin oidhreachta) a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin agus (a mhéid a bhaineann sí le cáin mhaoine cónaithe) a fhorléiriú i dteannta Chuid VI den Acht Airgeadais, 1983 .
(7) Part VI (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts and (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties and (so far as relating to value-added tax) shall be construed together with the Value-Added Tax Acts, 1972 to 1986, and (so far as relating to stamp duties) shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act and (so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act and (so far as relating to residential property tax) shall be construed together with Part VI of the Finance Act, 1983 .
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(7) Déanfar Cuid VI (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil agus (a mhéid a bhaineann le cáin bhreisluacha) a fhorléiriú i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1988, agus (a mhéid a bhaineann le dleachtanna stampa) a fhorléiriú i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin agus (a mhéid a bhaineann le cáin bhronntanais nó cáin oidhreachta) a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin agus (a mhéid a bhaineann le Ciste na nIasachtaí Áitiúla) a fhorléiriú i dteannta Achtanna Chiste na nIasachtaí Áitiúla, 1935 go 1987, agus féadfar Achtanna Chiste na nIasachtaí Áitiúla, 1935 go 1988 a ghairm den Chuid sin agus de na hAchtanna sin, le chéile.
(7) Part VI (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts and (so far as relating to value-added tax) shall be construed together with the Value Added Tax Acts, 1972 to 1988, and (so far as relating to stamp duties) shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act and (so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act and (so far as relating to the Local Loans Fund) shall be construed together with the Local Loans Fund Acts, 1935 to 1987, and may be cited together therewith as the Local Loans Fund Acts, 1935 to 1988.
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(7) Déanfar Cuid VI (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil agus (a mhéid a bhaineann le cáin bhreisluacha) a fhorléiriú i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1989, agus (a mhéid a bhaineann le dleachtanna stampa) a fhorléiriú i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin agus (a mhéid a bhaineann le cáin bhronntanais nó cáin oidhreachta) a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin agus (a mhéid a bhaineann le cáin mhaoine cónaithe) a fhorléiriú i dteannta Chuid VI den Acht Airgeadais, 1983 .
(7) Part VI (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts and (so far as relating to value-added tax) shall be construed together with the Value Added Tax Acts, 1972 to 1989, and (so far as relating to stamp duties) shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act and (so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act and (so far as relating to residential property tax) shall be construed together with Part VI of the Finance Act, 1983 .
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(7) Déanfar Cuid 6 (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil agus (a mhéid a bhaineann le cáin bhreisluacha) a fhorléiriú i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1998, agus (a mhéid a bhaineann le cáin mhaoine cónaithe) a fhorléiriú i dteannta Chuid VI den Acht Airgeadais, 1983 , agus na n-achtachán ag leasú nó ag leathnú na Coda sin agus (a mhéid a bhaineann le cáin bhronntanais nó cáin oidhreachta) a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin agus (a mhéid a bhaineann le cáin rachmais) a fhorléiriú i dteannta an Achta Cánach Rachmais, 1975 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(7) Part 6 (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts and (so far as relating to value-added tax) shall be construed together with the Value-Added Tax Acts, 1972 to 1998, and (so far as relating to residential property tax) shall be construed together with Part VI of the Finance Act, 1983 , and the enactments amending or extending that Part and(so far as relating to gift tax or inheritance tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act and (so far as relating to wealth tax) shall be construed together with the Wealth Tax Act, 1975 , and the enactments amending or extending that Act.