531AN.—(1) Don bhliain chánach 2011 agus do gach bliain chánach dá héis, déanfar muirear sóisialach uilíoch a mhuirearú ar ioncam comhiomlán pearsan aonair don bhliain chánach—
531AN.—(1) For the tax year 2011 and for each subsequent tax year an individual shall be charged to universal social charge on his or her aggregate income for the tax year—
(2) I gcás go mbeidh teideal ann ar shochar breise den sórt sin i leith tréimhse a dtiteann cuid di roimh an gcéad Luan i mí Aibreán de bhliain sochair, agus cuid di ar an gcéad Luan i mí Aibreán de bhliain sochair, nó dá éis, is é a bheidh sa bhliain chánach ioncaim a fhorordaítear chun críche alt 75 (1) (a) den Acht an dara bliain chánach ioncaim dheireanach roimh thús na bliana sochair sin, más rud é gur mó tuillimh ináirithe seachtainiúla na mná sa bhliain chánach ioncaim sin ná a tuillimh ináirithe seachtainiúla sa bhliain chánach ioncaim dheireanach roimh thús na bliana sochair sin maidir le teideal i leith na coda sin de tréimhse ina n-áirítear an chéad Luan d'Aibreán na bliana sin nó dá éis sin.
(2) Where entitlement to such additional benefit exists in respect of a period part of which is before and part of which includes or is after the first Monday in April in a benefit year, the income tax year prescribed for the purpose of section 75 (1) (a) of the Act shall be the second last income tax year before the beginning of that benefit year, where the reckonable weekly earnings of the woman in that income tax year are greater than her reckonable weekly earnings in the last income tax year before the beginning of that benefit year as respects entitlement for the part of the period including or after the first Monday in April in that year.
Don bhliain dar tosach an chéad Luan d'Aibreán 1981 is é a bheidh sa bhliain chánach ioncaim fhorordaithe an bhliain dar tosach an 6 Aibreán 1979. Ina dhiaidh sin, ar an gcéad Luan d'Aibreán, athróidh an bhliain chánach ioncaim a bheidh le húsáid mura mbeidh sé chun leasa an éilitheora a sochar breise a bheith ríofa faoi threoir na bliana cánach ioncaim forordaithe a bhí in úsáid suas go dtí an chéad Luan d'Aibreán agus sa chás sin féadfar leanacht ar aghaidh ag úsáid na bliana cánach ioncaim sin.
For the year commencing on the first Monday in April 1981 the prescribed income tax year will be the year commencing on the 6th April 1979. Thereafter, the income tax year to be used will change on the first Monday in April unless it is to the advantage of the claimant to have her additional benefit calculated by reference to the prescribed income tax year in use up to the first Monday in April in which event that income tax year may continue to be used.
(5) I gcás go bhfuil muirear sóisialach uilíoch iníoctha don bhliain chánach 2011 i leith ioncaim chomhiomláin pearsan aonair do bhliain chánach, ar pearsa aonair é nó í is duine inmhuirearaithe (de réir bhí Chuid 41), beidh feidhm ag alt 958 agus éifeacht leis, amhail is dá mbeadh, de réir na Coda seo, muirear sóisialach uilíoch iníoctha don bhliain chánach 2010 agus amhail is nach raibh tobhach ioncaim iníoctha don bhliain chánach sin.
(5) Where universal social charge is payable for the tax year 2011 in respect of an individual’s aggregate income for a tax year, being an individual who is a chargeable person (within the meaning of Part 41), section 958 shall apply and have effect as if, in accordance with this Part, universal social charge had been payable for the tax year 2010 and as if income levy had not been payable for that tax year.
409G.—(1) I ndáil le haon bhliain chánach, maidir le méid, i ndáil le foirgneamh nó déanmhas, aon liúntais chaipitiúil shonraithe a thugtar ar aghaidh de réir alt 304 nó 305 go dtí an bhliain chánach sin nó aon bhliain chánach dá héis, is bliain chánach atá—
409G.—(1) As respects any tax year, the amount, in relation to a building or structure, of any specified capital allowance that is carried forward in accordance with section 304 or 305 to that tax year or any subsequent tax year, being a tax year that is—
ciallaíonn ‘méid tairsí faoisimh’, i ndáil le bliain chánach agus pearsa aonair, €80,000;”,
‘relief threshold amount’, in relation to a tax year and an individual, means €80,000;”,
(ii) 20 faoin gcéad d’ioncam coigeartaithe na pearsan aonair don bhliain chánach.”,
(ii) 20 per cent of the individual’s adjusted income for the tax year.”,
ciallaíonn ‘pearsa aonair iomchuí’, i ndáil le bliain chánach, pearsa aonair—
‘relevant individual’, in relation to a tax year, means an individual—
(a) ar a bhfuil sainchónaí sa Stát, agus ar saoránach den Stát é nó í, sa bhliain chánach,
(a) who is domiciled in, and is a citizen of, the State in the tax year,
(b) ar mó ná €1,000,000 a ioncam domhanda nó a hioncam domhanda don bhliain chánach,
(b) whose world-wide income for the tax year is more than €1,000,000,
ciallaíonn ‘bliain chánach’ bliain mheasúnachta chun críocha cánach ioncaim;
‘tax year’ means a year of assessment for income tax purposes;
ciallaíonn ‘dáta luachála’, i ndáil le bliain chánach, an 31 Nollaig sa bhliain sin.
‘valuation date’, in relation to a tax year, means 31 December in that year.
ciallaíonn ‘ioncam comhiomlán don bhliain chánach’, i ndáil le pearsa aonair agus bliain chánach—
‘aggregate income for the tax year’, in relation to an individual and a tax year, means the aggregate of the individual’s—
(a) comhiomlán dhíolaíochtaí iomchuí na pearsan aonair sa bhliain chánach, lena n-áirítear díolaíochtaí iomchuí a íoctar go hiomlán nó go páirteach do bhliain chánach seachas an bhliain chánach ar lena linn a dhéantar an íocaíocht, agus
(a) relevant emoluments in the tax year, including relevant emoluments that are paid in whole or in part for a tax year other than the tax year during which the payment is made, and
(b) comhiomlán ioncam iomchuí na pearsan aonair don bhliain chánach;
(b) relevant income for the tax year;
ciallaíonn ‘bliain chánach’ bliain mheasúnachta de réir bhrí na nAchtanna Cánach;
‘tax year’ means a year of assessment within the meaning of the Tax Acts;
(3) D’ainneoin fho-alt (1) agus an Tábla a ghabhann leis an alt seo, don bhliain chánach 2011 agus do gach bliain chánach dá héis i gcás go bhfuil pearsa aonair faoi bhun 70 bliain d’aois agus go bhfuil láncháilíocht aige nó aici le haghaidh seirbhísí faoi Chuid IV den Acht Sláinte 1970, de bhua ailt 45 agus 45A den Acht sin nó Rialachán (CEE) Uimh.1408/71 den 14 Meitheamh, 1971 ón gComhairle, in ionad an phearsa aonair a mhuirearú i leith muirir shóisialaigh uilíoch ar an gcuid den ioncam comhiomlán don bhliain chánach lena mbaineann is mó ná €16,016 de réir an ráta dá bhforáiltear i gcolún (2) den Tábla sin, déanfar é nó í a mhuirearú ar mhéid an bharrachais de réir ráta 4 faoin gcéad.
(3) Notwithstanding subsection (1) and the Table to this section, for the tax year 2011 and for each subsequent tax year where an individual is aged under 70 years and has full eligibility for services under Part IV of the Health Act 1970, by virtue of sections 45 and 45A of that Act or Council Regulation (EEC) No. 1408/71 of 14 June 1971, the individual shall, instead of being charged to universal social charge on the part of aggregate income for the tax year concerned that exceeds €16,016 at the rate provided for in column (2) of that Table, be charged on the amount of the excess at the rate of 4 per cent.
(iv) iomlán na ndíolaíochtaí iomchuí a íocadh leis an bpearsa aonair sa bhliain chánach,
(iv) the total relevant emoluments paid to the individual in the tax year,
(10) (a) Laistigh de 46 lá ó dheireadh bliana cánach, tabharfaidh an fostóir deimhniú do gach fostaí atá fostaithe ag an bhfostóir ar an lá deiridh den bhliain chánach agus ar asbhaineadh aon mhuirear sóisialach uilíoch as a dhíolaíochtaí iomchuí nó a díolaíochtaí iomchuí le linn na bliana cánach sin, agus taispeánfar sa deimhniú—
(10) (a) Within 46 days from the end of a tax year, the employer shall give to every employee who is in the employer’s employment on the last day of the tax year and from whose relevant emoluments any universal social charge has been deducted during that tax year, a certificate showing—
(iv) iomlán na ndíolaíochtaí iomchuí a íocadh leis an bhfostaí sa bhliain chánach sin.
(iv) the total relevant emoluments paid to the employee in that tax year.
531AU.—(1) I gcás go ndéanfaidh pearsa aonair ag a bhfuil caillteanas tabhaithe le trádáil nó gairm, nár tugadh faoiseamh ó cháin ioncaim ina leith go hiomlán i mbliain chánach is luaithe, aon chion neamhfhaoisimh den chaillteanas sin a thabhairt ar aghaidh go dtí bliain chánach is déanaí de réir alt 382, is méid é an méid dá dtagraítear in alt 531 AM(1)(b)(vi) a bheidh comhionann le méid an chaillteanais a tugadh ar aghaidh agus a asbhaineadh as méid na mbrabús nó na ngnóchan, nó a fritháiríodh ina gcoinne, ar brabúis nó gnóchain iad ar a measúnaítear an phearsa aonair i leith cánach ioncaim faoi Sceideal D i leith na trádála nó na gairme sin don bhliain chánach sin is déanaí.
531AU.—(1) Where an individual who has sustained a loss in a trade or profession for which relief from income tax has not been wholly given in an earlier tax year carries forward any unrelieved portion of that loss to a later tax year in accordance with section 382, the amount referred to in section 531AM(1)(b)(vi) is an amount equal to the amount of the carried forward loss that is deducted from or set off against the amount of profits or gains on which the individual is assessed to income tax under Schedule D in respect of that trade or profession for that later tax year.
(3) I gcás go ndéileáiltear le fostóir mar dhuine a dhéanann íocaíocht díolaíochtaí barúlacha de réir fho-ailt (1) agus (2), déanfar méid na ndíolaíochtaí barúlacha don bhliain chánach dá héis a chionroinnt i gcaitheamh na bliana cánach sin ar gach seachtain, i gcás go n-íoctar díolaíochtaí iomchuí in aghaidh na seachtaine, nó, i gcás go n-íoctar díolaíochtaí iomchuí in aghaidh tréimhse is mó nó is lú ná seachtain, in aghaidh cibé tréimhse comhréire, agus asbhainfidh an fostóir muirear sóisialach uilíoch faoi threoir an chuid de na díolaíochtaí barúlacha don bhliain chánach a chionroinntear ar gach seachtain den sórt sin nó méid comhréire i gcás gur mó nó gur lú ná seachtain an tréimhse.
(3) Where an employer is treated as making a payment of notional emoluments in accordance with subsections (1) and (2), the amount of the notional emoluments for the subsequent tax year shall be apportioned over that tax year to each week, in a case where relevant emoluments are paid weekly, or such corresponding period where relevant emoluments are paid for a period either greater or less than a week, and the employer shall deduct universal social charge by reference to the part of the notional emoluments for the tax year apportioned to each such week or a corresponding amount where the period is greater or less than a week.
(3) Chun críocha an ailt seo, déanfar luach saothair iomchuí a dhámhachtain le linn bliana cánach, más rud é—
(3) For the purposes of this section, relevant remuneration is awarded during a tax year if—
(a) go n-eascraíonn oibleagáid chonarthach le linn na bliana cánach chun é a íoc nó chun é a sholáthar, nó
(a) a contractual obligation to pay or provide it arises during the tax year, or
(b) go n-íoctar an luach saothair iomchuí nó go soláthraítear é le linn na bliana cánach gan aon oibleagáid den sórt sin a bheith eascartha le linn na bliana cánach.
(b) the relevant remuneration is paid or provided during the tax year without any such obligation having arisen during the tax year.
(7) Maidir le fostaí iomchuí, in ionad é nó í a mhuirearú i leith muirir shóisialaigh uilíoch de réir na rátaí dá bhforáiltear in alt 531AN ar an gcuid sin dá ioncam nó dá hioncam comhiomlán do bhliain chánach ar luach saothair iomchuí é a dámhadh le linn na bliana cánach don fhostaí iomchuí, nó ina leith, mar gheall ar a fhostaíocht nó a fostaíocht mar fhostaí de chuid an fhorais shonraithe, déanfar é nó í a mhuirearú i leith muirir shóisialaigh uilíoch (dá ngairtear ‘muirear um luach saothair barrachais bainc’ chun críocha an ailt seo) ar mhéid an luacha saothair sin de réir ráta 45 faoin gcéad don bhliain chánach sin.
(7) A relevant employee, instead of being charged to universal social charge at the rates provided for in section 531AN on that part of his or her aggregate income for a tax year that constitutes relevant remuneration awarded during the tax year to or in respect of the relevant employee by reason of his or her employment as an employee of the specified institution, shall be charged to universal social charge (to be known, for the purposes of this section, as ‘excess bank remuneration charge’) on the amount of that relevant remuneration at the rate of 45 per cent for that tax year.
ciallaíonn ‘bliain chánach’ bliain mheasúnachta de réir bhrí na nAchtanna Cánach.
‘tax year’ means a year of assessment within the meaning of the Tax Acts.
ciallaíonn ‘bliain chánach’ bliain mheasúnachta;
‘tax year’ means a year of assessment;
(4) Maidir le haon bhliain chánach—
(4) As respects any tax year—
Staidéar ó na Coimisinéirí Ioncaim: Rátaí cánach iarbhír na 400 saothraí is airde - Tuarascáil don bhliain chánach 2003.
REVENUE COMMISSIONERS' STUDY: EFFECTIVE TAX RATES OF TOP 400 EARNERS – REPORT FOR THE TAX YEAR 2003.
(b) i gcás go bhfuil ar áireamh in ioncam na pearsan aonair don bhliain chánach ioncam imfhálaithe agus gur lú ná €400,000 a ioncam coigeartaithe nó a hioncam coigeartaithe don bhliain chánach, an méid a chinnfear de réir na foirmle—
(b) in a case where the individual’s income for the tax year includes ring-fenced income and his or her adjusted income for the tax year is less than €400,000, the amount determined by the formula—
ciallaíonn ‘dliteanas i leith cánach ioncaim’, i ndáil le pearsa aonair agus bliain chánach, an méid cánach ioncaim atá dlite agus iníoctha ag an bpearsa aonair don bhliain chánach de réir na nAchtanna Cánach agus a bhfuil breith chríochnaitheach déanta ina leith;
‘liability to income tax’, in relation to an individual and a tax year, means the amount of income tax due and payable by the individual for the tax year in accordance with the Tax Acts and in respect of which a final decision has been made;
(2) Ní bheidh muirear sóisialach uilíoch iníoctha do bhliain chánach ag pearsa aonair a chruthaíonn chun sástacht na gCoimisinéirí Ioncaim nach mó ná €4,004 a ioncam comhiomlán nó a hioncam comhiomlán don bhliain chánach.
(2) Universal social charge shall not be payable for a tax year by an individual who proves to the satisfaction of the Revenue Commissioners that his or her aggregate income for the tax year does not exceed €4,004.
(2) D’ainneoin alt (1) agus an Tábla a ghabhann leis an alt seo agus faoi réir fho-alt (3), don bhliain chánach 2011 agus do gach bliain chánach dá héis, i gcás go bhfuil ioncam iomchuí is mó ná €100,000 ag pearsa aonair, in ionad an phearsa aonair a mhuirearú i leith muirir shóisialaigh uilíoch ar mhéid an bharrachais de réir na rátaí dá bhforáiltear sa Tábla sin, déanfar é nó í a mhuirearú ar mhéid an bharrachais sin—
(2) Notwithstanding subsection (1) and the Table to this section and subject to subsection (3), for the tax year 2011 and for each subsequent tax year where an individual has relevant income that exceeds €100,000, the individual shall, instead of being charged to universal social charge on the amount of the excess at the rates provided for in that Table, be charged on the amount of that excess—
531AS.—(1) Beidh an muirear sóisialach uilíoch is iníoctha do bhliain chánach i leith ioncaim chomhiomláin pearsan aonair do bhliain chánach, ar pearsa aonair é no í is duine inmhuirearaithe (de réir bhrí Chuid 41), dlite agus iníoctha ar gach slí amhail is dá mba mhéid cánach ioncaim é a bheadh dlite den duine atá inmhuirearaithe faoi na hAchtanna Cánach Ioncaim agus iníoctha aige nó aici, ach gan féachaint d’alt 1017.
531AS.—(1) Universal social charge payable for a tax year in respect of an individual’s aggregate income for a tax year, being an individual who is a chargeable person (within the meaning of Part 41), shall be due and payable in all respects as if it were an amount of income tax due and payable by the chargeable person under the Income Tax Acts, but without regard to section 1017.
531AT.—(1) Maidir le muirear sóisialach uilíoch is iníoctha do bhliain chánach i leith ioncaim chomhiomláin pearsan aonair do bhliain chánach, ar pearsa aonair é nó í nach duine inmhuirearaithe (de réir bhrí Chuid 41), déanfar é a mheasúnú, a mhuirearú agus a íoc ar gach slí amhail is dá mba mhéid cánach ioncaim é a bheadh dlite agus iníoctha faoi na hAchtanna Cánach Ioncaim, ach gan féachaint d’alt 1017.
531AT.—(1) Universal social charge payable for a tax year in respect of an individual’s aggregate income for a tax year, being an individual who is not a chargeable person (within the meaning of Part 41), shall persons be assessed, charged and paid in all respects as if it were an amount of income tax due and payable under the Income Tax Acts, but without regard to section 1017.
(i) méid an liúntais a dhéantar sa bhliain chánach dá dtugtar éifeacht le linn cáin a ghearradh ar thrádáil nó ar ghairm na pearsan aonair don bhliain chánach sin, seachas i gcás go dtugtar éifeacht trí éileamh a dhéanamh faoi alt 381 de bhua alt 392, agus
(i) the amount of the allowance made in the tax year to which effect is given in taxing the individual’s trade or profession for that tax year, other than where effect is given by making a claim under section 381 by virtue of section 392, and
(ii) aon liúntas neamhfhaoisimh, nó cuid de liúntas, a thugtar ar aghaidh ó bhliain chánach roimhe sin de réir alt 304(4) agus dá dtugtar éifeacht sa bhliain chánach, seachas i gcás go dtugtar liúntas den sórt sin maidir le léasóir nó i gcás go dtabharfar liúntas den sórt sin maidir le pearsa aonair nach comhpháirtí gníomhach (de réir bhrí alt 409A).
(ii) any unrelieved allowance, or part of an allowance, carried forward from a previous tax year in accordance with section 304(4) to which effect is given in the tax year, other than where such an allowance is made on a lessor or where such an allowance is made on an individual who is not an active partner (within the meaning of section 409A).
531AY.—(1) Más rud é, maidir le haon mhuirear sóisialach uilíoch i ndáil le fostaí, go mbeidh sé gan íoc do bhliain chánach agus nach ngnóthófar ar shlí eile é (dá ngairtear ‘an ghearríocaíocht’ san alt seo), measfar, ar fhógra a fháil ó chigire á rá go bhfuil feidhm ag an alt seo, go ndéanann an fostóir íocaíocht díolaíochtaí iomchuí leis an bhfostaí sa bhliain chánach dá héis de mhéid a bheidh comhionann leis an méid a chinnfear le fo-alt (2) (dá ngairtear ‘díolaíochtaí barúlacha‘ san alt seo).
531AY.—(1) Where any universal social charge in relation to an employee, remains unpaid for a tax year and is not otherwise recovered (in this section referred to as the ‘underpayment’), the employer shall be treated, on receipt of a notice from an inspector to the effect that this section applies, as making a payment of relevant emoluments to the employee in the subsequent tax year of an amount equal to the amount determined by subsection (2) (in this section referred to as ‘notional emoluments’).
(4) I gcás go bhfuil aon mhuirear sóisialach uilíoch gan íoc tar éis dheireadh bliana cánach, féadfaidh cigire méid na gcreidmheasanna cánach (de réir bhrí Rialacháin ÍMAT), agus an scoithphointe ráta chaighdeánaigh (de réir na brí sin) is cuí d’fhostaí d’aon bhliain chánach dá héis, a choigeartú mar is gá chun muirear sóisialach uilíoch gan íoc nach bhfuil gnóthaithe ar shlí eile a bhailiú.
(4) Where any universal social charge remains unpaid after the end of a tax year, the amount of tax credits (within the meaning of the PAYE Regulations) and the standard rate cut-off point (within that meaning) appropriate to an employee for any subsequent tax year may be adjusted as necessary by an inspector to collect unpaid universal social charge which is not otherwise recovered.
(m) muirear sóisialach uilíoch i leith díolaíochtaí iomchuí nár asbhaineadh nó nár gnóthaíodh ar shlí eile le linn na bliana cánach a bhailiú agus a ghnóthú, cibé acu trí asbhaint a dhéanamh as díolaíochtaí iomchuí a íoctar in aon bhliain chánach nó ar shlí eile;
(m) for the collection and recovery, whether by deduction from relevant emoluments paid in any tax year or otherwise, of universal social charge in respect of relevant emoluments which has not been deducted or otherwise recovered during the tax year;
(10) Laistigh de 46 lá ó dheireadh bliana cánach, déanfaidh fostóir, maidir le gach dámhachtain luacha saothair iomchuí a dhéantar d’fhostaí iomchuí, nó ina leith, sa tréimhse dar tosach dáta rite an Achta Airgeadais, 2011 agus dar críoch an 31 Nollaig, 2011 agus i ngach bliain chánach dá éis sin, tuairisceán a thabhairt agus a sheachadadh ar na Coimisinéirí Ioncaim i cibé foirm a sholáthróidh nó a cheadóidh na Coimisinéirí Ioncaim, lena n-áirítear an fhaisnéis seo a leanas maidir le gach íocaíocht den sórt sin—
(10) Within 46 days from the end of a tax year an employer shall for each award of relevant remuneration made to or in respect of a relevant employee in the period beginning on the date of the passing of the Finance Act 2011 and ending on 31 December 2011 and in each subsequent tax year make and deliver to the Revenue Commissioners a return, in such form as may be provided or approved by the Revenue Commissioners, including the following information in respect of each such payment—
faoi réir fho-alt (6), is nialas é, chun críocha uile na nAchtanna Cánach i gcás go dtabharfar an liúntas do bhliain chánach nó i gcás go dtabharfar an liúntas ar aghaidh go dtí bliain chánach, is bliain a bheidh 7 mbliana tar éis na bliana cánach ar ina leith a tugadh liúntas caipitiúil i gcéaduair i ndáil leis an bhfoirgneamh nó an déanmhas sin.
shall, subject to subsection (6), be zero for all the purposes of the Tax Acts where the allowance is made for, or carried forward to, a tax year that is 7 years after the tax year in respect of which a capital allowance was first made in relation to that building or structure.
An méid iomlán a baineadh as ioncam iomlán na pearsan aonair don bhliain chánach faoi alt 489(2)(a) (arna chur isteach leis an Acht Airgeadais, 2011) i leith aon mhéid a rinne an phearsa aonair a shuibscríobh le haghaidh scaireanna incháilithe sa bhliain chánach, lena n-áirítear aon mhéid a baineadh as ioncam iomlán na pearsan aonair don bhliain sin de bhua aon mhéid faoisimh a tugadh ar aghaidh chuig an mbliain sin faoi fho-alt (3) nó (4) d’alt 490.”.
The total amount deducted from the individual’s total income for the tax year under section 489(2)(a) (as inserted by the Finance Act 2011) in respect of any amount subscribed for eligible shares by the individual in the tax year, including any amount deducted from the individual’s total income for that year by virtue of any amount of relief carried forward to that year under subsection (3) or (4) of section 490.’’.
—(1) Má thárlann aon tráth i mbliain chánach ioncuim, sara mbeidh rún go n-éifeacht reachtúil aige de bhuadh Achta 1927 ag forchur cánach ioncuim agus forchánach don bhliain sin rithe ag an gCoiste um Airgeadas, gur deimhin leis an Taoiseach an Coiste um Airgeadas do bheith éagcumasach, de dheascaibh gníomhuithe námhad, ar theacht le chéile chun go mbreithneoidís agus, i gcás inarbh oiriúnach leo é, go rithfidís an rún san, is dleathach don Taóiseach a dhearbhú i scríbhinn an Coiste um Airgeadas do bheith éagcumasach, de dheascaibh gníomhuithe fórsaí armtha tíre eile, ar theacht le chéile chun cáin ioncuim agus forcháin don bhliain chánach ioncuim a bheidh ag rith an uair sin do bhreithniú agus, más oiriúnach leo é, d'fhorchur.
—(1) If at any time in an income tax year before a resolution having statutory effect by virtue of the Act of 1927 and imposing income tax and sur-tax for that year has been passed by the Committee on Finance, the Taoiseach is satisfied that, owing to enemy action, the Committee on Finance is unable to meet for the purpose of considering and, if thought fit, passing such resolution, it shall be lawful for the Taoiseach to make a declaration in writing declaring that the Committee on Finance is unable, owing to the action of the armed forces of another country, to meet for the purpose of considering and, if thought fit, imposing income tax and sur-tax for the then current income tax year.
(a) déanfar cáin ioncuim don bhliain chánach ioncuim ina ndéanfar an dearbhú san (dá ngairmtear an bhliain reatha sa bhfo-alt so) d'éileamh de bhuadh an Achta so do réir an ráta ar ar héilíodh cáin ioncuim don bhliain chánach ioncuim díreach roimhe sin;
( a ) income tax for the income tax year in which such declaration is made (in this sub-section referred to as the current year) shall, by virtue of this Act, be charged at the rate at which it was charged for the next preceding income tax year;
(1) Faoi réir fo-airteagal (2) ina dhiaidh seo, is é a bheidh sa bhliain chánach ioncaim a fhorordaítear chun críche alt 75 (1) (a) den Acht-
(1) Subject to sub-article (2) following, the income tax year prescribed for the purpose of section 75 (1) (a) of the Act shall be—
ciallaíonn "bliain chánach ioncaim" bliain mheasúnachta "laistigh de bhrí na nAchtanna Cánach Ioncaim, agus
"income tax year" means a year of assessment within the meaning of the Income Tax Acts, and
I gcás nach mbíonn tuillimh ar bith ag bean sa bhliain chánach ioncaim fhorordaithe féadfar figiúr íosta de thuillimh ináirithe a fhorordú chun na críche sin.
Where a woman has no earnings in the prescribed income tax year a minimum figure of reckonable earnings may be prescribed for that purpose.
Is é is cuspóir do na Rialacháin seo an bhliain chánach ioncaim a bheidh le húsáid, agus an figiúr 80% á chinneadh, a fhorordú.
The purpose of these Regulations is to prescribe the income tax year to be used in the determination of the 80% figure.