ciallaíonn “margadhluach glan”, i ndáil le haon mhaoin, margadhluach glan na maoine sin arna fhionnadh de réir alt 10 nó 11, de réir mar a bheidh;
"the net market value", in relation to any property, means the net market value thereof ascertained in accordance with section 10 or 11, as the case may be;
Margadhluach glan maoine táirgiúla. 1939, Uimh. 24 .
Net market value of productive property.
Margadhluach glan maoine eile.
Net market value of other property.
Eisiamh ón margadhluach glan.
Exclusions from net market value.
—Faoi réir forálacha an Achta seo agus aon rialachán faoi, déanfar, le héifeacht amhail ar an agus ón 5ú lá d'Aibreán, 1975, cáin, dá ngairfear cáin rachmais, a mhuirearú, a thobhach agus a íoc in aghaidh na bliana ar mhargadhluach glan na maoine inchánach a bheidh ar an dáta luachála gach bliain ag gach duine imheasúnaithe agus is é an ráta cánach aon faoin gcéad den mhargadhluach glan sin.
—Subject to the provisions of this Act and any regulations thereunder, with effect on and from the 5th day of April, 1975, a tax, to be called wealth tax, shall be charged, levied and paid annually upon the net market value of the taxable wealth on the valuation date in every year of every assessable person and the rate of tax shall be one per cent. of that net market value.
(2) I gcás maoin duine eile a bheith ar áireamh i rachmas inchánach pearsan aonair de bhua fho-alt (1), déanfaidh na Coimisinéirí, ar iarratas ón bpearsa aonair nó thar a cheann nó ó dhuine eile nó thar a cheann, an méid cánach a measúnaíodh ar an bpearsa aonair a chionroinnt idir an phearsa aonair agus an duine eile sin agus is é an méid cánach is inchurtha i leith an duine eile sin an méid cánach a mbeidh idir é agus méid iomlán cánach na pearsan aonair an coibhneas céanna a bheidh idir margadhluach glan rachmas inchánach an duine sin agus margadhluach glan rachmas inchánach na pearsan aonair:
(2) Where property of another person is included in the taxable wealth of an individual by virtue of subsection (1), the Commissioners shall, on application being made by or on behalf of that individual or other person, apportion the amount of tax assessed on the individual between the individual and that other person and the amount of tax referable to that other person shall be the amount of tax which bears the same proportion to the total amount of tax of the individual as the net market value of that person's taxable wealth bears to the net market value of the taxable wealth of the individual :
Ar choinníoll go mbainfidh an fo-alt seo le maoin lena mbaineann fo-alt (1) agus atá ar áireamh i rachmas inchánach pearsan aonair in aon chás inar lú margadhluach na maoine sin, dá bhfionnfaí de réir an fho-ailt seo é, ná an margadhluach glan arna fhionnadh de réir an fho-ailt sin:
Provided that this subsection shall apply to property to which subsection (1) applies which is comprised in the taxable wealth of an individual in any case where the net market value thereof, if ascertained in accordance with this subsection, would be less than the net market value as ascertained in accordance with that subsection:
—Faoi réir fhorálacha na Coda seo agus aon rialachán faoin gCuid seo, déanfar, le héifeacht ar an agus ón 5ú lá d'Aibreán, 1983, cáin, ar a dtabharfar cáin mhaoine cónaithe, a mhuirearú, a thobhach agus a íoc gach bliain ar ghlan-mhargadhluach mhaoin chónaithe iomchuí gach duine ar an dáta luachála gach bliain agus is é a bheidh sa ráta cánach aon go leith faoin gcéad den ghlan-mhargadhluach sin.
—Subject to the provisions of this Part and any regulations thereunder, with effect on and from the 5th day of April, 1983, a tax, to be called residential property tax, shall be charged, levied and paid annually upon the net market value of the relevant residential property on the valuation date in each year of every person and the rate of tax shall be one and one-half per cent. of that net market value.
Luach absalóideach mhargadhluach glan na gconarthaí sin laistigh den ghlanluacháil, agus é comhlán ar aon chomhthaobhacht a shealbhaítear nó a bhreactar i gcás ina ndéantar margadhluachanna deimhneacha agus diúltacha a ghlanluacháil agus an margadhluach glan á ríomh a bheidh i gcostas athsholáthair reatha na ndliteanas a eascraíonn as conarthaí díorthacha ar leibhéal an tacair glanluachála.
The current replacement cost of liabilities arising from derivative contracts at netting set level shall be the absolute value of the net market value of those contracts within the netting, gross of any collateral held or posted where positive and negative market values are netted in computing the net market value.
—(1) (a) Faoi réir fho-ailt (2) agus (3), déanfar margadhluach glan mhaoin lena mbaineann an fo-alt seo a fhionnadh—
—(1) ( a ) Subject to subsections (2) and (3), the net market value of property to which this subsection applies shall be ascertained—
—Chun críocha measúnaithe cánach, eisiafar ó mhargadhluach glan na maoine a áirítear i rachmas inchánach pearsan aonair ar dháta luachála—
—For the purposes of the assessment of tax, there shall be excluded from the net market value of the property comprised in the taxable wealth of an individual on a valuation date—
(A) go ndearnadh an cháin ab iníoctha ar bhonn ghlan-mhargadhluach na maoine cónaithe iomchuí a bhí ar áireamh sa tuairisceán a íoc ar an dáta dlite nó roimhe sin, agus
(A) the tax payable on the basis of the net market value of the relevant residential property included in the return was paid on or before the due date, and
Ní thuairisceofar an tacar glanluachálacha ach amháin i gcás inar dliteanas é margadhluach glan an tacair glanluachálacha.
Only where the net market value of a netting set is a liability, the netting set shall be reported.
ciallaíonn "Margadhluach Reatha" (dá ngairtear "CMV" anseo feasta) chun críocha Roinn 5 margadhluach glan den phunann idirbheart laistigh de thacar glanluachála, sa chás ina n-úsáidtear na luachanna margaidh deimhneacha agus diúltacha araon chun an CMV a ríomh;
"Current Market Value" (hereinafter referred to as "CMV") for the purposes of Section 5 refers to the net market value of the portfolio of transactions within a netting set, where both positive and negative market values are used in computing the CMV;
D'ainneoin na chéad abairte, féadfaidh an institiúid rogha a dhéanamh an luach barúlach móide an t-athrú i margadhluach glan an díorthaigh chreidmheasa ó thráth tionscanta na trádála, arb ionann é agus athrú glan síos ó thaobh dhíoltóir na cosanta de agus a mbeadh comhartha diúltach air, a chur in ionad an luacha bharúlaigh.
Notwithstanding the first sentence, the institution may elect to replace the notional value by the notional value plus the net market value change of the credit derivative since trade inception, a net downward change from the protection seller's perspective carrying a negative sign.
(ii) trí chion a bhaint, as an iarmhéid a bheidh fágtha ansin, d'aon fhiacha agus eirí a bheidh amuigh ar an dáta luachála iomchuí agus a tabhaíodh i ndáil leis an maoin sin agus leis an ngnó a bhí á sheoladh i ndáil léi, nó a tabhaíodh ag fáil na maoine sin, agus atá, le linn margadhluach glan maoine a bheith á fhionnadh faoi alt 11 (1), inbhainte as margadhluach na maoine, arb é an cion é is ionann agus an coibhneas idir an iarmhéid sin agus margadhluach na maoine.
(ii) by deducting from the balance then remaining a proportion of any debts and incumbrances outstanding on the relevant valuation date which were incurred in connection with that property and the business carried on in connection therewith, or were incurred in the acquisition of that property, and which, in ascertaining the net market value of property under section 11(1), are deductible from the market value of the property, being the proportion which the said balance bears to the market value of the property.
(3) Déanfar margadhluach glan mhaoin sa Stát a úsáidtear go díreach ag cur fostaíochta ar fáil sa Stát (seachas maoin lena mbaineann fo-alt (1)) agus mhaoin arb éard í stoic nó scaireanna atá ar áireamh i rachmas inchánach duine inmheasúnaithe a fhionnadh—
(3) The net market value of property in the State which is used directly in the provision of employment in the State (other than property to which subsection (1) applies) and of property consisting of stock or shares of a trading company comprised in the taxable wealth of an assessable person shall be ascertained—
(b) trí mhéid a bhaint as an iarmhéid a bheidh fágtha ansin is ionann agus 80 faoin gcéad de na fiacha agus de na heirí a bheidh amuigh ar an dáta luachála iomchuí agus a tabhaíodh i ndáil leis an maoin agus leis an ngnó, más ann, a bhí á sheoladh i ndáil léi nó a tabhaíodh ag fáil na maoine sin agus is inbhainte, le linn margadhluach glan maoine a bheith á fhionnadh faoi alt 11 (1), as margadhluach na maoine:
( b ) by deducting from the balance then remaining an amount equal to 80 per cent. of the debts and incumbrances outstanding on the relevant valuation date which were incurred in connection with the property and the business, if any, carried on in connection therewith or incurred in the acquisition of such property and which, in ascertaining the net market value of property under section 11 (1), are deductible from the market value of the property:
—(1) Déanfar margadhluach glan mhaoin (seachas maoin lena mbaineann alt 10) atá ar áireamh i rachmas inchánach duine inmheasúnaithe a fhionnadh trí aon fhiacha agus eirí a bheidh dlite den duine inmheasúnaithe agus a bheidh amuigh ar an dáta luachála a bhaint as margadhluach na maoine ach ní dhéanfar aon asbhaint—
—(1) The net market value of property (other than property to which section 10 applies) comprised in the taxable wealth of an assessable person shall be ascertained by deducting from the market value of the property any debts and incumbrances due by the assessable person and outstanding on the valuation date but no deduction shall be made for—
Ar choinníoll, in aon chás inar pearsa aonair an duine inmheasúnaithe, nach gá don duine a bheidh cuntasach go príomha, mura gceanglóidh na Coimisinéirí air i scríbhinn sin a dhéanamh, tuairisceán a sheachadadh mar a dúradh i gcás nach mó margadhluach glan na maoine atá ar áireamh ina rachmas inchánach ná 75 faoin gcéad de mhéid an eisiaimh a bhfuil teideal aige chuige faoi alt 13:
Provided that, in any case where the assessable person is an individual, the person primarily accountable need not, unless he is required in writing by the Commissioners to do so, deliver a return as aforesaid where the net market value of the property comprised in his taxable wealth does not exceed 75 per cent. of the amount of the exclusion to which he is entitled under section 13:
—(1) Féadfaidh na Coimisinéirí measúnacht a dhéanamh ar an gcáin is iníoctha ar mhargadhluach glan na maoine a bheidh ar áireamh i rachmas inchánach duine inmheasúnaithe ar an dáta luachála iomchuí ar bhonn an tuairisceáin a sheachadfar de bhun alt 15.
—(1) The Commissioners may make an assessment of tax payable upon the net market value of the property comprised in the taxable wealth of an assessable person on the relevant valuation date on the basis of the return delivered pursuant to section 15.
(a) de réir mar is fearr is eol dóibh, mar a bheidh curtha i bhfios dóibh agus mar a chreidfidh siad, measúnacht leasaithe a dhéanamh ar an gcáin a bheidh dlite agus iníoctha ar mhargadhluach glan rachmas inchánach an duine inmheasúnaithe iomchuí, nó aon choda den chéanna, nó
( a ) to the best of their knowledge, information and belief, make an amended assessment of the tax due and payable upon the net market value of the taxable wealth of the assessable person concerned, or any part thereof, or
beidh sé dleathach do na Coimisinéirí measúnacht chánach a dhéanamh a bheidh iníoctha ar mhargadhluach glan na maoine a bheidh ar áireamh sa rachmas inchánach nó in aon chuid den rachmas inchánach ar an dáta luachála iomchuí ina mbeidh cibé méid nó cibé méid breise is ceart, de réir mar is fearr is eol dóibh, mar a cuireadh i bhfios dóibh agus mar a chreideann siad, a mhuirearú, a thobhach agus a íoc:
it shall be lawful for the Commissioners to make an assessment of tax payable upon the net market value of the property comprised in the taxable wealth or any part thereof on the relevant valuation date of such amount or further amount as, to the best of their knowledge, information and belief, ought to be charged, levied and paid:
ciallaíonn “duine inmheasúnaithe” duine is inmhuirearaithe i leith cánach ach amháin gur duine inmheasúnaithe duine d'ainneoin teideal a bheith aige, faoi alt 101, chun díolúine ó cháin maidir le glanmhargadhluach a chuid maoine cónaithe iomchuí ar aon dáta luachála;
"assessable person" means a person chargeable to tax save that a person shall be an assessable person notwithstanding that he is entitled under section 101 to exemption from tax in respect of the net market value of his relevant residential property on any valuation date;
ciallaíonn “glan-mhargadhluach”, i ndáil le maoin chónaithe iomchuí de chuid duine ar dháta luachála, an bhreis, más ann, atá ag méid comhiomlán margadhluachanna na maoine cónaithe go léir, is maoin chónaithe iomchuí i ndáil leis an duine ar an dáta sin, ar mhéid na teorann díolúine margadhluacha ag a mbeidh feidhm ar an dáta luachála sin i gcás an duine;
"net market value", in relation to the relevant residential property of a person on a valuation date, means the excess, if any, of the aggregate amount of the market values of all residential properties which in relation to the person are on that date relevant residential properties over the amount of the market value exemption limit applying on that valuation date in the case of the person;
—(1) I gcás ina ndéanfaidh duine inmheasúnaithe éileamh chuige sin agus go gcruthóidh sé nár mhó comhiomlán a chuid ioncaim féin don bhliain dar críoch dáta luachála agus an t-ioncam don bhliain sin a bhí ag gach duine ar tharla dó, maidir leis an dáta luachála sin, a bheith ina dhuine iomchuí i ndáil leis an duine inmheasúnaithe (dá ngairtear “ioncam iomchuí comhiomlán” anseo ina dhiaidh seo sa Chuid seo) ná an teorainn díolúine ioncaim a bheidh i bhfeidhm ar an dáta luachála sin, beidh sé i dteideal díolúine ó cháin i leith ghlanmhargadhluach a chuid maoine cónaithe iomchuí ar an dáta luachála sin.
—(1) Where an assessable person makes a claim in that behalf and proves that the aggregate of his income for the year ending on a valuation date and the income for that year of every person who, as respects that valuation date, is a relevant person in relation to the assessable person (hereafter in this Part referred to as "aggregate relevant income") did not exceed the income exemption limit applying on that valuation date, he shall be entitled to exemption from tax in respect of the net market value on that valuation date of his relevant residential property.
—(1) I gcás ina ndéanfaidh duine inmheasúnaithe éileamh chuige sin agus go gcruthóidh sé nach mó a ioncam iomchuí comhiomlán maidir le haon dáta luachála ná méid is ionann agus comhiomlán na teorann díolúine ioncaim a bheidh i bhfeidhm ar an dáta sin agus £5,000, beidh sé i dteideal go ndéanfaí an cháin, más ann, is iníoctha aige i leith ghlan-mhargadhluach a chuid maoine cónaithe iomchuí ar an dáta luachála sin a laghdú go dtí méid is ionann agus an méid a chinnfear de réir na foirmle—
—(1) Where an assessable person makes a claim in that behalf and proves that his aggregate relevant income as respects any valuation date does not exceed an amount equal to the aggregate of the income exemption limit applying on that valuation date and £5,000, he shall be entitled to have the tax, if any, payable by him in respect of the net market value of his relevant residential property on that valuation date reduced to an amount equal to the amount determined by the formula—
(2) I gcás ina raibh duine inmheasúnaithe i dteideal faoisimh don bhliain mheasúnachta dar críoch dáta luachála, faoi alt 141 den Acht Cánach Ioncaim, 1967 , i leith aon leanbh nó leanaí a chónaíonn leis, beidh sé i dteideal go ndéanfaí an cháin is iníoctha aige i leith ghlanmhargadhluach a chuid maoine cónaithe iomchuí ar an dáta sin a laghdú méid a chinnfear de réir na foirmle— C T × __
(2) Where, for the year of assessment ending on a valuation date, an assessable person was entitled to relief under section 141 of the Income Tax Act, 1967 , in respect of any child or children resident with him, he shall be entitled to have the tax payable by him in respect of the net market value of his relevant residential property on that date reduced by the amount determined by the formula—
féadfaidh na Coimisinéirí measúnacht a dhéanamh den cháin is iníoctha ar ghlan-mhargadhluach na maoine cónaithe iomchuí, nó aon choda di, is leis an duine ar an dáta luachála iomchuí ar measúnacht chánach í de cibé méid nó de cibé méid breise is cóir, de réir mar is fearr is eol agus is feasach dóibh agus mar a chreideann siad, a mhuirearú, a thobhach agus a íoc agus chun na críche sin féadfaidh na Coimisinéirí cibé meastachán a dhéanamh a mheasfaidh siad is gá de mhargadhluach aon mhaoine ar an dáta luachála sin:
the Commissioners may make an assessment of tax payable upon the net market value of the relevant residential property, or any part thereof, of the person on the relevant valuation date of such amount or such further amount, as, to the best of their knowledge, information and belief, ought to be charged, levied and paid and for this purpose the Commissioners may make such estimate of the market value of any property on that valuation date as they consider necessary:
(3) Féadfaidh na Coimisinéirí measúnacht chánach a athbhreithniú tráth ar bith agus, i gcás inar gá aon leasú a dhéanamh ar mheasúnacht de thoradh an athbhreithnithe, cibé acu i leith na maoine cónaithe iomchuí ar ar measúnaíodh cáin cheana féin nó i leith aon mhaoine cónaithe iomchuí breise, féadfaidh na Coimisinéirí, de réir mar is fearr is eol agus is feasach dóibh agus mar a chreideann siad, measúnacht leasaithe a dhéanamh maidir leis an gcáin a bheidh dlite agus iníoctha ar ghlan-mhargadhluach mhaoin chónaithe iomchuí an duine inmheasúnaithe lena mbaineann nó ar ghlan-mhargadhluach aon choda di.
(3) An assessment of tax may be reviewed by the Commissioners at any time and, where any amendment of an assessment is necessary as a result of the review whether in respect of the relevant residential property already assessed to tax or in respect of any additional relevant residential property, the Commissioners may, to the best of their knowledge, information and belief, make an amended assessment of the tax due and payable upon the net market value of the relevant residential property of the assessable person concerned or any part thereof.
(b) (i) maidir le méid cánach i gcás nach raibh aon cháin iníoctha ar bhonn ghlan-mhargadhluach na maoine cónaithe iomchuí a bhí ar áireamh sa tuairisceán, nach mó ná £100 an méid cánach sin, nó
( b ) (i) in the case of an amount of tax where no tax was payable on the basis of the net market value of the relevant residential property included in the return, that amount of tax does not exceed £100, or
“(2) Más rud é, don bhliain mheasúnachta dar críoch dáta luachála, go bhfuil leanbh cáilitheach amháin nó níos mó ag duine inmheasúnaithe agus go gcónaíonn an leanbh nó na leanaí sin leis de ghnáth in aon mhaoin chónaithe iomchuí dá chuid, beidh sé i dteideal an cháin is iníoctha aige i leith ghlanmhargadhluach a chuid maoine cónaithe iomchuí ar an dáta sin a laghdú de mhéid a chinnfear de réir na foirmle— T × C __
"(2) Where, for the year of assessment ending on a valuation date, an assessable person has one or more than one qualifying child normally residing with him at any relevant residential property of his, he shall be entitled to have the tax payable by him in respect of the net market value of his relevant residential property on that date reduced by the amount determined by the formula—
ciallaíonn ‘margadhluach reatha’, nó ‘CMV’ margadhluach glan na n-idirbheart uile laistigh de thacar glanluachála, d'aon chomhthaobhacht a fuarthas nó a breacadh, i gcás margadh dearfach agus margadh diúltach a bheith glanluacháilte agus an CMV á ríomh;”;
‘current market value’ or ‘CMV’ means the net market value of all the transactions within a netting set gross of any collateral held or posted where positive and negative market values are netted in computing the CMV;’
Sócmhainní inláimhsithe a cheannach nó a léasú, lena n-áirítear sócmhainní inláimhsithe athláimhe, ar choinníoll nár ceannaíodh iad le tacaíocht ón Aontas nó le tacaíocht náisiúnta i dtréimhse 5 bliana roimh í a cheannach nó a léasú laistigh de theorainn mhargadhluach glan na sócmhainne inláimhsithe.
Purchase or leasing of tangible assets, including second hand tangible assets provided they have not been purchased with Union or national support in a period of 5 years preceding the purchase or leasing within the limit of the net market value of the tangible asset.