#1292311
(5) Más diúscairt ar cheart nó ar leas i maoin sho-chorraithe inláimhsithe nó thairsti an diúscairt—
(5) If the disposal is of a right or interest in or over tangible movable property—
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#1293961
(6) Féadfar a cheangal ar cheantálaí, agus ar aon duine a sheolann gnó ag déileáil i maoin sho-chorraithe inláimhsithe d'aon chineál, nó ag gníomhú mar ghníomhaire nó mar idirghabhálaí i ndéileálacha i maoin sho-chorraithe inláimhsithe d'aon chineál, tuairisceán a thabhairt ina mbeidh sonraí faoi aon idirbhearta a chuir sé in éifeacht, nó a cuireadh in éifeacht tríd, inar diúscraíodh aon sócmhainn ba mhaoin sho-chorraithe inláimhsithe ar chomaoin ar mhó a méid nó a luach i lámha an fhaighteora ná dhá mhíle punt.
(6) An auctioneer, and any person carrying on a trade of dealing in any description of tangible movable property, or of acting as an agent or intermediary in dealings in any description of tangible movable property, may be required to make a return giving particulars of any transactions effected by or through him in which any asset which is tangible movable property is disposed of for a consideration the amount or value of which, in the hands of the recipient, exceeds two thousand pounds.
#1348705
(ii) maoin sho-chorraithe inláimhsithe.
(ii) tangible movable property.
#1293100
(b) faoi réir na bhforálacha seo a leanas den alt seo, is é is suíomh do chearta nó do leasanna (seachas i modh urrúis) i maoin sho-chorraithe inláimhsithe nó thairsti suíomh na maoine so-chorraithe inláimhsithe,
( b ) subject to the following provisions of this section, the situation of rights or interests (otherwise than by way of security) in or over tangible movable property is that of the tangible movable property,
#1292325
(7) San alt seo ní fholóidh maoin sho-chorraithe inláimhsithe sócmhainn chnaoiteach de réir brí Sceideal 1.
(7) In this section tangible movable property shall not include a wasting asset within the meaning of Schedule 1.
#1293292
(b) go gciallaíonn “saol” i ndáil le haon mhaoin sho-chorraithe inláimhsithe saol úsáideach, ag féachaint don chuspóir dá bhfuair nó dar sholáthair an duine a rinne an diúscairt na sócmhainní inláimhsithe,
( b ) "life", in relation to any tangible movable property, means useful life, having regard to the purpose for which the tangible assets were acquired or provided by the person making the disposal,
#1033773
(b) I gcás maoine tadhaill so-chorruithe (seachas maoin dá ndéantar socrú sainráite anseo ina dhiadh seo) agus nótaí bainc nó nótaí airgid reatha, cineálacha eile airgid reatha a haitheantar mar dhlí-thairiscint in áit a n-eisithe, billí malairte intráchta agus nótaí geallúna intráchta, measfar a láthair suímh a bheith san áit ina bhfuil an mhaoin, na nótaí, an t-airgead reatha nó na doiciméid sin tráth a bháis, nó, más in transitu dóibh, ag an gceann scríbe;
( b ) Tangible movable property (other than such property for which specific provision is hereinafter made) and bank or currency notes, other forms of currency recognised as legal tender in the place of issue, negotiable bills of exchange and negotiable promissory notes, shall be deemed to be situated at the place where such property, notes, currency or documents are located at the time of death, or, if in transitu, at the place of destination;
#1076208
(b) I gcás maoine tadhaill so-chorruithe (seachas i bhfoirm urrúis agus seachas maoin dá ndéantar socrú sonrach anseo ina dhiaidh seo), nótaí bainc nó airgid reatha, cineálacha eile airgid reatha a haitheantar mar dhlí-thairiscint in áit a n-eisithe, billí malairte soshannta agus nótaí geallúna so-shannta, measfar a láthair suímh a bheith san áit ina bhfuil an mhaoin, na nótaí, an t-airgead reatha nó na doiciméid sin tráth an bháis, nó, más in transitu dóibh, ag an gceann scríbe;
( b ) Tangible movable property (otherwise than by way of security, and other than such property for which specific provision is hereinafter made), bank or currency notes, other forms of currency recognised as legal tender in the place of issue, negotiable bills of exchange and negotiable promissory notes, shall be deemed to be situated at the place where such property, notes, currency or documents are located at the time of death or, if in transitu, at the place of destination;
#1292294
—(1) Faoi réir an ailt seo, ní gnóchan inmhuirearaithe gnóchan a fhaibhríonn ar phearsa aonair do dhiúscairt sócmhainne is maoin sho-chorraithe inláimhsithe mura nó ná £2,000 méid nó luach na comaoine i leith na diúscartha.
—(1) Subject to this section, a gain accruing on a disposal by an individual of an asset which is tangible movable property shall not be a chargeable gain if the amount or value of the consideration for the disposal does not exceed £2,000.
#1292300
(3) Ní dhéanfaidh fo-ailt (1) agus (2) difear do mhéid caillteanais inlamhála a d'fhaibhrigh as sócmhainn a dhiúscairt, ach chun méid caillteanais a d'fhaibhrigh ar phearsa aonair do dhiúscairt maoine so-chorraithe inláimhsithe a ríomh faoin Acht seo measfar, más 1ú lá £2,000 an chomaoin i leith na diúscartha, gur £2,000 í agus déanfar na caillteanais is caillteanais inlamhála a shrianadh dá réir sin.
(3) Subsections (1) and (2) shall not affect the amount of an allowable loss accruing on the disposal of an asset, but for the purposes of computing under this Act the amount of a loss accruing on the disposal by an individual of tangible movable property the consideration for the disposal shall, if less than £2,000, be deemed to be £2,000 and the losses which are allowable losses shall be restricted accordingly.
#1292329
—(1) Faoi réir forálacha an ailt seo, ní fhaibhreoidh aon ghnóchan inmhuirearaithe as sócmhainn nó leas i sócmhainn a dhiúscairt is maoin sho-chorraithe inláimhsithe agus is sócmhainn chnaoiteach.
—(1) Subject to the provisions of this section, no chargeable gain shall accrue on the disposal of, or of an interest in, an asset which is tangible movable property and which is a wasting asset.
#1292562
folaíonn “sócmhainní cáilitheacha”, i ndáil le diúscairt, sócmhainní inmhuirearaithe gnó na pearsan aonair a bhí, ar leith ó mhaoin sho-chorraithe inláimhsithe, ar úinéireacht aige ar feadh tréimhse nár ghiorra ná deich mbliana dar chríoch dáta na diúscartha agus na scaireanna nó na hurrúis a bhí ar úinéireacht aige ar feadh tréimhse nár ghiorra ná deich mbliana dar chríoch dáta na diúscartha ba scaireanna nó urrúis i gcuideachta ar chuideachta thrádála nó feirmeoireachta í agus arbh í a chuideachta theaghlaigh í ar feadh tréimhse nár ghiorra ná deich mbliana dar chríoch dáta na diúscartha agus ar stiúrthóir oibre lánaimsire uirthi é ar feadh na tréimhse sin:
"qualifying assets", in relation to a disposal, includes the chargeable business assets of the individual which, apart from tangible movable property, he has owned for a period of not less than ten years ending with the disposal and the shares or securities which he has owned for a period of not less than ten years ending with the disposal being shares or securities of a company which has been a trading or a farming company and his family company during a period of not less than ten years ending with the disposal and of which he has been a full time working director throughout that period: