#800279
Fianaise in imeachta chun cáin no diúité do bhaint amach.
Evidence in proceedings for recovery of tax or duty.
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#1174592
1924, Uimh. 27 . 1958, Uimh. 25 . 1945, Uimh. 25 .
Recovery of tax.
#1228348
Cáin a ghnóthú ó iontaobhaí agus cáin iomarcach a baineadh amach a íoc le hiontaobhaí. [1922, a. 20 (2) (3) (4).]
Recovery of tax from trustee and payment to trustee of excess tax recoupment.
#1228428
Cáin a ghnóthú ó iontaobhaí agus ró-íoc cánach a íoc le hiontaobhaí. [1937, a. 2 (3)(7).]
Recovery of tax from trustee and payment to trustee of excess tax recoupment.
#1228976
Cáin a bhailiú agus a ghnóthú faoi Sceidil A agus B. [1918, a. 199; 1965, a. 3 (5).]
Collection and recovery of tax under Schedules A and B.
#1229090
Fianaise in imeachtaí i leith gnóthú cánach. [1926, a. 39.]
Evidence in proceedings for recovery of tax.
#1229125
Breithiúnais i leith cáin a ghnóthú. [1940, a. 28.]
Judgement for recovery of tax.
#1229143
Cáin a muirearaíodh ar bhrabúis nach intochsail a ghnóthú. [1918, a. 170.]
Recovery of tax charged on profits not distrainable.
#1273289
Cáin a ghnóthú. 1945, Uimh. 25 .
Recovery of tax.
#1293853
(cáin nach mbeidh faoi dhíospóid a ghnóthú).
(recovery of tax not in dispute).
#1294098
Cáin a ghnóthú ó scairshealbhóir
Recovery of tax from shareholder
#1294118
cáin a ghnóthú ó dheontaí
recovery of tax from donee
#1295092
Cáin a ghnóthú. 1890, c. 21.
Recovery of tax.
#1295096
Fianaise in imeachtaí le cáin a ghnóthú. 1926, Uimh. 35 .
Evidence in proceedings for recovery of tax.
#1306063
Ar Aghaidh (CUID VII Cáin a Íoc agus a Ghnóthú)
Next (PART VII PAYMENT AND RECOVERY OF TAX)
#1306300
CUID VII Cáin a Íoc agus a Ghnóthú
PART VII PAYMENT AND RECOVERY OF TAX
#1306386
Cáin agus pionóis a gnóthú. 1890, c. 21.
Recovery of tax and penalties.
#1306397
Fianaise in imeachtaí chun cáin a ghnóthú. 1926, Uimh. 35 .
Evidence in proceedings for recovery of tax.
#1306406
Lch. Roimhe Seo (CUID VII Cáin a Íoc agus a Ghnóthú)
Previous (PART VII PAYMENT AND RECOVERY OF TAX)
#1363308
Deimhnithe a úsáid in imeachtaí chun cáin nó pionóis a ghnóthú.
Use of certificates in proceedings for recovery of tax or penalties.
#1401731
Cáin a ghnóthú.
Recovery of tax.
#466683
(ii) trí "measúnú (lena n-áirítear measúnú measta), meas, muirearú, bailiú agus gnóthú cánach is inasbhainte faoi fho-alt (1)" a chur in ionad "measúnú (lena n-áirítear measúnú measta), muirearú, bailiú agus gnóthú cánach is inasbhainte faoi fho-alt (1)" sa chuid sin d’fho-alt (6) a thagann roimh mhíreanna (a) go (h) den fho-alt sin,
(ii) by the substitution in the portion of subsection (6) that precedes paragraphs (a) to (h) of that subsection of "assessment (including estimated assessment), estimation, charge, collection and recovery of tax deductible under subsection (1)" for "assessment (including estimated assessment), charge, collection and recovery of tax deductible under subsection (1)",
#1295098
—Beidh feidhm ag forálacha alt 39 den Acht Airgid, 1926 , in aon imeachtaí sa Chúirt Chuarda nó sa Chúirt Dúiche le cáin a ghnóthú nó i ndáil le gnóthú cánach.
—The provisions of section 39 of the Finance Act, 1926 , shall apply in any proceedings in the Circuit Court or the District Court for or in relation to the recovery of tax.
#1304654
In alt 543, na focail “(a) le cáin a mheasúnú, a mhuirearú, a bhailiú agus a ghnóthú faoi alt 530 nó (b)”.
In section 543, the words " (a) the assessment, charge, collection and recovery of tax under section 530 or (b)".
#1401739
—Beidh feidhm ag forálacha alt 39 den Acht Airgid, 1926 , in aon imeachtaí sa Chúirt Chuarda nó sa Chúirt Dúiche le cáin a ghnóthú nó i ndáil le cáin a ghnóthú.
—The provisions of section 39 of the Finance Act, 1926 , shall apply in any proceedings in the Circuit Court or the District Court for or in relation to the recovery of tax.
#1464264
(b) i gcás úis, is ús a d'ordaigh cúirt do dhuine a íoc in aon imeachtaí chun cáin nó ús a ghnóthú, nó
( b ) in the case of interest, is ordered by a court in any proceedings for the recovery of tax or interest to be paid by a person, or
#497293
(5) Más rud é nach ndéanfaí aon mheasúnacht i leith muirir shóisialaigh uilíoch ar phearsa aonair do bhliain chánach, murach an fo-alt seo, ansin féadfaidh cigire measúnacht a dhéanamh i leith muirir shóisialaigh uilíoch ar an bpearsa aonair go feadh bhreithiúnas an chigire ar na méideanna ar arb inmhuirearaithe muirear sóisialach uilíoch, agus maidir le forálacha na nAchtanna Cánach, lena n-áirítear go háirithe na forálacha sin a bhaineann le measúnacht, bailiú agus gnóthú cánach agus le híoc úis ar cháin gan íoc, beidh feidhm acu maidir le haon mheasúnacht i leith muirir shóisialaigh uilíoch arna déanamh ar an bpearsa aonair de bhua an fho-ailt seo, seachas aon fhorálacha den sórt sin a mhéid a bhaineann siad le deonú aon liúntais, asbhainte nó faoisimh.
(5) Where, but for this subsection, no assessment to universal social charge would be made on an individual for a tax year, then an inspector may make an assessment to universal social charge on the individual to the best of the inspector’s judgement of the amounts chargeable to universal social charge, and the provisions of the Tax Acts, including in particular those provisions relating to the assessment, collection and recovery of tax and the payment of interest on unpaid tax, shall apply as respects any assessment to universal social charge made on the individual by virtue of this subsection, other than any such provisions in so far as they relate to the granting of any allowance, deduction or relief.
#497997
(4) I gcás go ndéanfar gníomh forfheidhmiúcháin chun cáin atá sonraithe i dtuairisceán arna thabhairt nó a mheastar a tugadh faoi alt 530K a ghnó thú, ní bheidh feidhm ag an alt seo go dtí go gcríochnófar an gníomh sin, mura rud é go n-ordóidh na Coimisinéirí Ioncaim a mhalairt.
(4) Where enforcement action for the recovery of tax specified in a return made or deemed made under section 530K has been taken, this section shall not apply until that action has been completed, unless the Revenue Commissioners otherwise direct.
#1205751
(8A) (a) I gcás ina mbeifear tar éis caingean a thionscnamh chun cáin a ghnóthú a muirearaíodh trí mheasúnacht is caingean i modh imeachtaí a thionscnamh in aon chúirt nó deimhniú a eisiúint faoi alt 7 den Acht Airgid, 1923 , ní bheidh feidhm, mura n-ordóidh na Coimisinéirí Ioncaim a mhalairt, ag fo-alt (7) ná fo-alt (8) den alt seo maidir leis na measúnacht sin go dtí go mbeidh an chaingean sin críochnaithe.
( 8A ) ( a ) Where action for the recovery of tax charged by an assessment, being action by way of the institution of proceedings in any court or the issue of a certificate under section 7 of the Finance Act, 1923 , has been taken, neither subsection (7) nor subsection (8) of this section shall, unless the Revenue Commissioners otherwise direct, apply in relation to that assessment until the said action has been completed.
#1213751
“(d) i gcás ina mbeifear tar éis caingean a bhunú chun cáin a bheidh sonraithe i bhfógra faoi fho-alt (1) den alt seo a ghnóthú, is caingean i modh imeachtaí a thionscamh in aon chúirt nó deimhniú a eisiúint faoi alt 7 den Acht Airgid, 1923 , ní bheidh, mura n-ordóidh na Coimisinéirí Ioncaim a mhalairt, feidhm ag mír (c) den fho-alt seo maidir leis an bhfógra sin go dtí go mbeidh an chaingean sin críochnaithe.”
"(d) where action for the recovery of tax specified in a notice under subsection (1) of this section, being action by way of the institution of proceedings in any court or the issue of a certificate under section 7 of the Finance Act, 1923 , has been taken, paragraph (c) of this subsection shall not, unless the Revenue Commissioners otherwise direct, apply in relation to that notice until the said action has been completed."
#1223766
—(1) Má dhéanann fearchéile nó banchéile, laistigh de shé mhí roimh an 6ú lá d'Iúil aon bliain mheasúnachta, iarratas chuige sin i cibé slí agus foirm a fhorordóidh na Coimisinéirí Ioncaim, déanfar cáin ioncaim don bhliain sin a mheasúnú, a mhuirearú agus a ghnóthú ar ioncam an fhearchéile agus ar ioncam an bhanchéile ionann agus dá mba rud é nach rabhadar pósta, agus beidh feidhm, ach amháin mar a bhforáiltear a mhalairt leis an Acht seo, ag forálacha uile an Achta seo maidir le measúnú, muirearú agus gnóthú cánach ionann agus dá mba nach rabhadar pósta.
—(1) If an application is made for the purpose in such manner and form as may be prescribed by the Revenue Commissioners, either by a husband or wife, within six months before the 6th day of July in any year of assessment, income tax for that year shall be assessed, charged and recovered on the income of the husband and on the income of the wife as if they were not married, and all the provisions of this Act with respect to the assessment, charge, and recovery of tax shall, save as otherwise provided by this Act, apply as if they were not married.
#1227949
(9) (a) I gcás ina mbeifear tar éis caingean a thionscnamh chun cáin a ghnóthú muirearaíodh trí mheasúnacht is caingean i modh imeachtaí a thionscnamh in aon chúirt nó deimhniú a eisiúint faoi alt 485, ní bheidh feidhm, mura n-ordóidh na Coimisinéirí Ioncaim a mhalairt, ag fo-alt (7) ná ag fo-alt (8) maidir leis an measúnacht sin go dtí go mbeidh an chaingean sin críochnaithe.
(9) ( a ) Where action for the recovery of tax charged by an assessment, being action by way of the institution of proceedings in any court or the issue of a certificate under section 485 has been taken, neither subsection (7) nor subsection (8) shall, unless the Revenue Commissioners otherwise direct, apply in relation to that assessment until the said action has been completed.
#1228942
is amhlaidh a bheidh, in ionad í a bheith iníoctha an 1ú lá nó roimh an 1ú lá d'Eanáir an bhliain sin nó cibé dáta eile a shonraítear i bhfo-alt (1), go mbeidh sí iníoctha ina dhá thráthchuid chomhionanna, a n-íocfar an chéad tráthchuid díobh an 1ú lá nó roimh an 1ú lá d'Eanáir na bliana sin, nó cibé lá eile mar a dúradh agus a n-íocfar an dara tráthchuid díobh an 1ú lá nó roimh an 1ú lá d'Iúil dá éis sin agus beidh feidhm ag na forálacha den Acht seo i dtaobh gnóthú cánach maidir le gach tráthchuid den cháin, ionann agus mar atá feidhm acu maidir le méid iomlán na cánach:
shall, instead of being payable on or before the 1st day of January in that year or on such other date as is specified in subsection (1), be payable in two equal instalments, the first on or before the 1st day of January in that year, or on such other day as aforesaid and the second on or before the following 1st day of July, and the provisions of this Act as to the recovery of tax shall apply to each instalment of the tax, in the same manner as they apply to the whole amount of the tax:
#1245613
(d) i gcás ina mbeifear tar éis caingean a bhunú chun cáin a shonrófar i bhfógra faoi fho-alt (1) a ghnóthú, is caingean ar mhodh imeachtaí a thionscnamh in aon chúirt nó deimhniú a eisiúint faoi alt 485 den Acht Cánach Ioncaim, 1967 , ní bheidh feidhm, mura n-ordóidh na Coimisinéiri Ioncaim a mhalairt, ag mír (c) maidir leis an bhfógra sin go dtí go gcríochnófar an chaingean sin.
( d ) where action for the recovery of tax specified in a notice under subsection (1), being action by way of the institution of proceedings in any court or the issue of a certificate under section 485 of the Income Tax Act, 1967 , has been taken, paragraph (c), shall not, unless the Revenue Commissioners otherwise direct, apply in relation to that notice until the said action has been completed.
#1257832
(5) Déanfaidh na Coimisinéirí Ioncaim rialacháin maidir le measúnú (lena n-áirítear measúnú measta), muirearú, bailiú agus gnóthú cánach is inasbhainte faoi fho-alt (2) agus féadfaidh, go háirithe, aon fhoráil, maidir leis an gcáin sin, a d'fhéadfadh a bheith i rialacháin faoi alt 127 den Acht Cánach Ioncaim, 1967 , a bheith sna rialacháin sin.
(5) The Revenue Commissioners shall make regulations with respect to the assessment (including estimated assessment), charge, collection and recovery of tax deductible under subsection (2) and those regulations may in particular include, in relation to such tax, any provision which is or might be contained in regulations made under section 127 of the Income Tax Act, 1967 .
#1273269
(d) i gcás ina mbeifear tar éis beart a ghlacadh le haghaidh gnóthú cánach a shonraítear i bhfógra faoi fho-alt (1), is beart ar mhodh imeachtaí a thionscnamh in aon chúirt nó deimhniú a eisiúint faoi alt 485 den Acht Cánach Ioncaim, 1967 , ní bheidh feidhm ag mír (c) maidir leis an bhfógra sin, mura n-ordóidh na Coimisinéirí Ioncaim a mhalairt, go dtí go mbeidh an bheart a dúradh críochnaithe.
( d ) where action for the recovery of tax specified in a notice under subsection (1), being action by way of the institution of proceedings in any court or the issue of a certificate under section 485 of the income Tax Act, 1967 , has been taken, paragraph (c) shall not, unless the Revenue Commissioners otherwise direct, apply in relation to that notice until the said action has been completed.
#1287049
—Na forálacha go léir de na hAchtanna Cánach Ioncaim a bhaineann le muirearú, measúnú, bailiú agus gnóthú cánach, le hachomhairc in aghaidh measúnachtaí agus le cásanna a shonrófar chun tuairim na hArd-Chúirte a fháil bainfidh siad le cáin is inmhuirir de bhua alt 57 faoi réir aon mhodhnuithe is gá.
—All the provisions of the Income Tax Acts relating to the charge, assessment, collection and recovery of tax, to appeals against assessments and to cases to be stated for the opinion of the High Court shall apply to tax chargeable by virtue of section 57 subject to any necessary modifications.
#1301041
(5) Beidh éifeacht freisin leis na hailt seo a leanas den Chuid seo, ach amháin a mhéid a bhaineann siad le gnóthú cánach, i ndáil le comhlachtaí arna mbunú ó am go ham le haon achtachán nó faoi aon achtacháin chun aon tionscal nó cuid de thionscal, nó aon ghnóthas, faoi úinéireacht nó rialú náisiúnta, a sheoladh, ionann is dá mba chuideachtaí iad de réir brí na n-alt sin, agus ionann is dá mba ghrúpa aon chomhlachtaí den sórt sin ar cuireadh feidhmeanna gaolmhara de chúram orthu agus fochuideachtaí d'aon cheann díobh, agus ionann freisin is dá mba chomhaltaí de ghrúpa aon dá chomhlacht nó níos mó díobh ar cuireadh na feidhmeanna céanna nó feidhmeanna gaolmhara de chúram orthu tráthanna éagsúla:
(5) The following sections of this Part, except in so far as they relate to recovery of tax, shall also have effect in relation to bodies from time to time established by or under any enactment for the carrying on of any industry or part of an industry, or of any undertaking, under national ownership or control as if they were companies within the meaning of those sections, and as if any such bodies charged with related functions and subsidiaries of any of them formed a group, and as if also any two or more such bodies charged at different times with the same or related functions were members of a group:
#1306352
(4) I gcás inar dóigh leis na Coimisinéirí na cúinsí a bhaineann le bronntanas nó oidhreacht nó lena luach nó le cáin a mheasúnú ar an gcéanna nó le cáin ar an gcéanna a ghnóthú a bheith chomh haimhréiteach sin gur ceart dóibh é a dhéanamh, féadfaidh siad an cháin is iníoctha ar an mbronntanas nó ar an oidhreacht a imshocrú ar cibé téarmaí is oiriúnach leo, agus féadfaidh siad urscaoileadh a thabhairt don duine nó do na daoine a bheidh cuntasach sa cháin ar an gcáin a íoc de réir na himshocraíochta sin.
(4) Where, in the opinion of the Commissioners, the complication of circumstances affecting a gift or inheritance or the value thereof or the assessment or recovery of tax thereon are such as to justify them in doing so, they may compound the tax payable on the gift or inheritance upon such terms as they shall think fit, and may give a discharge to the person or persons accountable for the tax upon payment of the tax according to such composition.
#1308255
in ionad í a bheith iníoctha an lú lá nó roimh an lú lá d'Iúil an bhliain sin nó cibé dáta eile a shonraítear i bhfo-alt (1), beidh sí iníoctha ina dhá tráthchuid chomhionanna, a n-íocfar an chéad tráthchuid díobh an lú lá nó roimh an lú lá d'Iúil an bhliain sin nó cibé lá eile mar a dúradh agus a n-íocfar an dara tráthchuid díobh an lú lá nó roimh an lú lá d'Eanáir dá éis sin, agus beidh feidhm ag na forálacha den Acht seo i dtaobh gnóthú cánach maidir le gach tráthchuid den cháin mar atá feidhm acu maidir le méid iomlán na cánach:
shall, instead of being payable on or before the 1st day of July in that year or on such other date as is specified in subsection (1), be payable in two equal instalments, the first instalment on or before the 1st day of July in that year or on such other day as aforesaid and the second instalment on or before the following 1st day of January, and the provisions of this Act as to the recovery of tax shall apply to each instalment of the tax, in the same manner as they apply to the whole amount of the tax:
#1308698
(5) Déanfaidh na Coimisinéirí Ioncaim rialacháin maidir le measúnú (lena n-áirítear measúnú measta), muirearú, bailiú agus gnóthú cánach is inasbhainte faoi fho-alt (2) agus féadfaidh na rialacháin sin, i ndáil leis an gcáin sin, aon ábhair a bheith iontu a d'fhéadfadh a bheith i rialacháin faoi alt 127 den Acht Cánach Ioncaim, 1967 , i ndáil le cáin is inasbhainte faoi Chaibidil IV de Chuid V den Acht sin agus, gan dochar do ghinearáltacht a bhfuil anseo roimhe seo, féadfaidh foráil a bheith i rialacháin faoin bhfo-alt seo maidir leis an méid seo a leanas—
(5) The Revenue Commissioners shall make regulations with respect to the assessment (including estimated assessment), charge, collection and recovery of tax deductible under subsection (2) and the regulations may, in relation to such tax, include any matters which might be included in regulations under section 127 of the Income Tax Act, 1967 , in relation to tax deductible under Chapter IV of Part V of the said Act and, without prejudice to the generality of the foregoing, regulations under this subsection may include provision for—
#1326706
in ionad í a bheith iníoctha an 1ú lá nó roimh an 1ú lá de Mheán Fómhair an bhliain sin nó cibé dáta eile a shonraítear i bhfo-alt (1), beidh sí iníoctha ina dhá tráthchuid chomhionanna, a n-íocfar an chéad tráthchuid díobh an 1ú lá nó roimh an 1ú lá de Mheán Fómhair an bhliain sin nó cibé lá eile mar a dúradh agus a n-íocfar an dara tráthchuid díobh an 1ú lá nó roimh an 1ú lá d'Eanáir dá éis sin, agus beidh feidhm ag na forálacha den Acht seo i dtaobh gnóthú cánach maidir le gach tráthchuid den cháin mar atá feidhm acu maidir le méid iomlán na cánach: [EN]
shall, instead of being payable on or before the 1st day of September in that year or on such other date as is specified in subsection (1), be payable in two equal instalments, the first instalment on or before the 1st day of September in that year or on such other day as aforesaid and the second instalment on or before the following 1st day of January, and the provisions of this Act as to the recovery of tax shall apply to each instalment of the tax, in the same manner as they apply to the whole amount of the tax:
#1362188
(b) Beidh cáin lena mbaineann an fo-alt seo, in ionad í a bheith iníoctha an 1ú lá nó roimh an 1ú lá de Dheireadh Fómhair, 1980, nó cibé dáta eile a shonraítear i bhfo-alt (1), iníoctha i dhá thráthchuid chomhionanna, an chéad tráthchuid an 1ú lá nó roimh an 1ú lá de Dheireadh Fómhair, 1980, nó cibé dáta eile atá ráite agus an dara tráthchuid an 1ú lá nó roimh an 1ú lá d'Eanáir, 1981, agus beidh feidhm ag forálacha an Achta seo i dtaobh gnóthú cánach maidir le gach tráthchuid den cháin mar atá feidhm acu maidir le méid iomlán na cánach:
( b ) Tax to which this subsection applies shall, instead of being payable on or before the 1st day of October, 1980, or on such other date as is specified in subsection (1), be payable in two equal instalments, the first instalment on or before the 1st day of October, 1980, or on such other date as aforesaid and the second instalment on or before the 1st day of January, 1981, and the provisions of this Act as to the recovery of tax shall apply to each instalment of the tax in the same manner as they apply to the whole amount of the tax:
#1399414
(9) (a) I gcás ina mbeifear tar éis caingean a thionscnamh chun cáin a ghnóthú a muirearaíodh trí mheasúnacht is caingean i modh imeachtaí a thionscnamh in aon chúirt nó deimhniú a eisiúint faoi alt 485, ní bheidh feidhm ag fo-alt (7) ná ag fo-alt (8) maidir leis an measúnacht sin go dtí go mbeidh an chaingean sin críochnaithe.
(9) ( a ) Where action for the recovery of tax charged by an assessment, being action by way of the institution of proceedings in any court or the issue of a certificate under section 485 has been taken, neither subsection (7) nor subsection (8) shall apply in relation to that assessment until the said action has been completed.
#1411910
agus na forálacha sin de na hAchtanna Cánach Ioncaim a bhaineann le cáin a ghnóthú, beidh feidhm leo maidir le gach tráthchuid den cháin mar atá feidhm leo maidir le méid iomlán na cánach.
and the provisions of the Income Tax Acts as to the recovery of tax shall apply to each instalment of the tax in the same manner as they apply to the whole amount of the tax.
#1421123
agus na forálacha sin de na hAchtanna Cánach Ioncaim a bhaineann le cáin a ghnóthú, beidh feidhm leo maidir le gach tráthchuid den cháin mar atá feidhm leo maidir le méid iomlán na cánach.
and the provisions of the Income Tax Acts as to the recovery of tax shall apply to each instalment of the tax in the same manner as they apply to the whole amount of the tax.
#1502128
(12) Ní mheasfar go ndéanann aon ní sna forálacha sin roimhe seo den alt seo dochar d'aon chumhachtaí a thugtar leis na hAchtanna Cánach chun cáin a ghnóthú trí mheasúnacht nó ar shlí eile.”,
(12) Nothing in the foregoing provisions of this section shall be taken to prejudice any powers conferred by the Tax Acts for the recovery of tax by means of an assessment or otherwise.",
#1362354
197.—(1) I gcás éifeacht i ndáil le bliain mheasúnachta a bheith le rogha ag fearchéile agus ag banchéile go ndéanfaí iad a mheasúnú i leith cánach de réir fhorálacha alt 194, agus, i ndáil leis an mbliain mheasúnachta sin, go ndéanfaidh an fearchéile nó an banchéile iarratas chun na críche faoin alt seo i cibé slí agus foirm a fhorordóidh na Coimisinéirí Ioncaim, déanfar cáin ioncaim don bhliain sin a mheasúnú, a mhuirearú agus a ghnóthú ar ioncam an fhearchéile agus ar ioncam an bhanchéile ionann is dá mba nach raibh siad pósta agus beidh feidhm, ach amháin mar a fhoráiltear a mhalairt leis an Acht seo, ag forálacha uile an Achta seo maidir leis an méasúnú, leis an muirearú agus leis an ngnóthú cánach, ionann is dá mba nach raibh siad pósta ach amháin—
197.—(1) Where an election by a husband and wife to be assessed to tax in accordance with the provisions of section 194 has effect in relation to a year of assessment, and, in relation to that year of assessment, an application is made for the purpose under this section, in such manner and form as may be prescribed by the Revenue Commissioners, either by the husband or by the wife, income tax for that year shall be assessed, charged and recovered on the income of the husband and on the income of the wife as if they were not married and all the provisions of this Act with respect to the assessment, charge and recovery of tax shall, save as otherwise provided by this Act, apply as if they were not married except that—
#1501462
“(2) Más rud é, i ndáil le bliain mheasúnachta nó le tréimhse chuntasaíochta, go mainneoidh duine inmhuirearaithe tuairisceán ar ioncam a sheachadadh ar nó roimh an dáta sonraithe i ndáil leis an tuairisceán ar ioncam, déanfar aon mhéid cánach don bhliain mheasúnachta sin nó tréimhse chuntasaíochta sin a bheidh nó a bheadh, ar leith ón alt seo, ar áireamh i measúnacht i leith cánach a bheidh déanta nó le déanamh ar an duine inmhuirearaithe a mhéadú méid (dá ngairtear an ‘formhuirear’ feasta san fho-alt seo) is ionann agus 10 faoin gcéad den mhéid sin cánach agus, murab é atá sa cháin atá ar áireamh sa mheasúnacht i leith cánach an méid cánach arna mhéadú amhlaidh, ansin beidh feidhm ag na forálacha uile de na hAchtanna Cánach agus de na hAchtanna um Cháin Ghnóchan Caipitiúil (ar leith ón alt seo) lena n-áirítear, go háirithe, iad siúd a bhaineann le bailiú agus gnóthú cánach agus le hús a íoc ar cháin neamhíoctha ionann is dá mba é a bhí sa cháin atá ar áireamh sa mheasúnacht i leith cánach an méid cánach arna mhéadú amhlaidh:”.
"(2) Where, in relation to a year of assessment or accounting period, a chargeable person fails to deliver a return of income on or before the specified date in relation to the return of income, any amount of tax for that year of assessment or accounting period which, apart from this section, is or would be contained in an assessment to tax made or to be made on the chargeable person shall be increased by an amount (hereafter in this subsection referred to as the 'surcharge') equal to 10 per cent. of that amount of tax and, if the tax contained in the assessment to tax is not the amount of tax as so increased, then all the provisions of the Tax Acts and the Capital Gains Tax Acts (apart from this section) including, in particular, those relating to the collection and recovery of tax and the payment of interest on unpaid tax shall apply as if the tax contained in the assessment to tax were the amount of tax as so increased:".
#1432484
(2) Más rud é, i ndáil le bliain mheasúnachta (arb í an bhliain 198687 nó aon bhliain mheasúnachta dá éis í) nó le tréimhse chuntasaíochta (ar tréimhse chuntasaíochta í ar críoch di an 6ú lá d'Aibreán, 1986, nó dá éis) go mainneoidh duine ar a gceanglaítear tuairisceán ar ioncam a sheachadadh ar an gcigire an tuairisceán ar ioncam a sheachadadh ar nó roimh an dáta sonraithe i ndáil leis an tuairisceán ar ioncam, déanfar aon mhéid cánach don bhliain mheasúnachta sin nó don tréimhse chuntasaíochta sin a bheidh nó a bheadh, ar leith ón alt seo, ar áireamh i measúnacht i leith cánach arna déanamh nó a bheadh le déanamh ar dhuine (dá ngairtear an “duine inmhuirearaithe” anseo ina dhiaidh seo san fho-alt seo) is inmhuirearaithe i leith cánach don bhliain mheasúnachta nó don tréimhse chuntasaíochta sin ar an iomlán nó ar aon chuid, nó faoi threoir an iomláin nó aon chuid, den ioncam, de na brabúis nó de na gnóchain inmhuirearaithe atá ar áireamh nó tuairiscthe sa tuairisceán ar ioncam nó a bheadh ar áireamh nó tuairiscthe amhlaidh sa tuairisceán ar ioncam dá seachadfaí é, a mhéadú méid (dá ngairtear an “formhuirear” anseo ina dhiaidh seo san fho-alt seo) is ionann agus 10 faoin gcéad den mhéid sin cánach agus, murab é atá sa cháin atá ar áireamh sa mheasúnacht i leith cánach an méid cánach arna mhéadú amhlaidh, beidh feidhm ag na forálacha uile de na hAchtanna Cánach agus de na hAchtanna um Cháin Ghnóchan Caipitiúil, ar leith ón alt seo ach lena n-áirítear go háirithe iad siúd a bhaineann le bailiú agus gnóthú cánach agus le hús a íoc ar cháin neamhíoctha, ionann is dá mba é a bhí sa cháin atá ar áireamh sa mheasúnacht i leith cánach an méid cánach arna mhéadú amhlaidh:
(2) Where, in relation to a year of assessment (being the year 1986-87 or any subsequent year of assessment) or accounting period (being an accounting period ending on or after the 6th day of April, 1986), a person who is required to deliver a return of income to the inspector fails to deliver the return of income on or before the specified date in relation to the return of income, any amount of tax for that year of assessment or accounting period which, apart from this section, is or would be contained in an assessment to tax made or to be made on a person (hereafter in this subsection referred to as the "chargeable person") who is chargeable to tax for that year of assessment or accounting period on or by reference to the whole or any part of the income, profits or chargeable gains which is contained in or returned in the return of income, or which would be so contained in or returned in the return of income if it were delivered, shall be increased by an amount (hereafter in this subsection referred to as the "surcharge") equal to 10 per cent. of that amount of tax and, if the tax contained in the assessment to tax is not the amount of tax as so increased, all the provisions of the Tax Acts and the Capital Gains Tax Acts, apart from this section but including in particular those relating to the collection and recovery of tax and the payment of interest on unpaid tax, shall apply as if the tax contained in the assessment to tax were the amount of tax as so increased: