#1308149
Ar Aghaidh (CUID I Cáin Ioncaim, Forcháin, Cáin Bhrabús Corparáide, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil)
Next (PART I INCOME TAX, SUR-TAX, CORPORATION PROFITS TAX, CORPORATION TAX AND CAPITAL GAINS TAX)
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10,000+ toradh in 601 doiciméad
#1308166
Cáin Ioncaim, Forcháin, Cáin Bhrabús Corparáide, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
PART I INCOME TAX, SUR-TAX, CORPORATION PROFITS TAX, CORPORATION TAX AND CAPITAL GAINS TAX
#1308857
Caibidil VI Cáin Ioncaim, Forcháin, Cáin Bhrabús Corparáide, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
CHAPTER VI Income Tax, Sur-Tax, Corporation Profits Tax, Corporation Tax and Capital Gains Tax
#1309289
Lch. Roimhe Seo (Caibidil VI Cáin Ioncaim, Forcháin, Cáin Bhrabús Corparáide, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil)
Previous (CHAPTER VI Income Tax, Sur-Tax, Corporation Profits Tax, Corporation Tax and Capital Gains Tax)
#1361828
Ar Aghaidh (CUID I Cáin Ioncaim, Forcháin, Cáin Acmhainne, Cáin Chorparáide agus Cáin Ghnóchan CAIPITIÚIL)
Next (PART I INCOME TAX, SUR-TAX, RESOURCE TAX, CORPORATION TAX AND CAPITAL GAINS TAX)
#1361845
Cáin Ioncaim, Forcháin, Cáin Acmhainne, Cáin Chorparáide agus Cáin Ghnóchan CAIPITIÚIL
PART I INCOME TAX, SUR-TAX, RESOURCE TAX, CORPORATION TAX AND CAPITAL GAINS TAX
#716581
Chun críocha an Rialacháin seo:ciallaíonn “cánacha díreacha” cánacha ar phá, brabúis, leasanna, cíosanna, dleachtanna, agus gach cineál eile ioncaim, agus cánacha ar úinéireacht maoine réadaí, ciallaíonn “muirir ar allmhairí” taraifí, dleachtanna, agus muirir fhioscacha eile nár áiríodh aon áit eile san fhonóta seo a thoibhítear ar allmhairí, ciallaíonn “cánacha indíreacha” cánacha ar dhíolacháin, máil, láimhdeachas, breisluach,saincheadúnais, stampa, aistriú, fardal agus trealamh, cánacha teorann agus gach cáin eile seachas cánacha díreacha agus muirir ar allmhairí, is iad is cánacha indíreacha “arna dtobhach ag céim níos luaithe” na cánacha a ghearrtar ar earraí nó ar sheirbhísí a úsáidtear go díreach nó go neamhdhíreach chun an táirge a dhéanamh, is iad is cánacha indíreacha “carnacha” cánacha ilchéimneacha a thoibhítear áit nach bhfuil aon sásra chun an cháin a chreidiúnú ina dhiaidh sin má úsáidtear na hearraí nó seirbhísí atá faoi réir cánach, ag céim amháin de tháirgeadh i staid den táirgeadh ina dhiaidh sin, cuimsíonn “loghadh” cánacha a aisíoc nó lacáiste cánacha, cuimsíonn “loghadh nó aisíoc” díolúine iomlán nó páirteach nó iarchur muirear ar allmhairí.
For the purposes of this Regulation:‘direct taxes’ means taxes on wages, profits, interests, rents, royalties, and all other forms of income, and taxes on the ownership of real property, ‘import charges’ means tariffs, duties, and other fiscal charges not elsewhere enumerated in this footnote that are levied on imports, ‘indirect taxes’ means sales, excise, turnover, value added, franchise, stamp, transfer, inventory and equipment taxes, border taxes and all taxes other than direct taxes and import charges, ‘prior-stage’ indirect taxes are those levied on goods or services used directly or indirectly in making the product, ‘cumulative’ indirect taxes are multi-staged taxes levied where there is no mechanism for subsequent crediting of the tax if the goods or services subject to tax at one stage of production are used in a succeeding state of production, ‘remission’ of taxes includes the refund or rebate of taxes, ‘remission or drawback’ includes the full or partial exemption or deferral of import charges.
#1053848
ciallaíonn “cáin” cáin ioncaim, forcháin nó cáin bhrabús corparáide, do réir mar bheas;
"tax" means income tax, sur-tax or corporation profits tax, as the case may be;
#1285184
ciallaíonn “cáin” cáin ioncaim, forcháin nó cáin bhrabús corparáide, de réir mar is iomchuí.
"tax" means income tax, sur-tax or corporation profits tax, as may be appropriate.
#1326622
Ar Aghaidh (CUID I Cáin Ioncaim, Cáin Chorparáide, Cáin Bhrabús Corparáide agus Cáin Ghnóchan Caipitiúil)
Next (PART I INCOME TAX, CORPORATION TAX, CORPORATION PROFITS TAX AND CAPITAL GAINS TAX)
#1326640
CUID I Cáin Ioncaim, Cáin Chorparáide, Cáin Bhrabús Corparáide agus Cáin Ghnóchan Caipitiúil
PART I INCOME TAX, CORPORATION TAX, CORPORATION PROFITS TAX AND CAPITAL GAINS TAX
#1327276
Caibidil VI Cáin Ioncaim, Cáin Chorparáide, Cáin Bhrabús Corparáide agus Cáin Ghnóchan Caipitiúil
CHAPTER VI Income Tax, Corporation Tax, Corporation Profits Tax and Capital Gains Tax
#1327400
Lch. Roimhe Seo (Caibidil VI Cáin Ioncaim, Cáin Chorparáide, Cáin Bhrabús Corparáide agus Cáin Ghnóchan Caipitiúil)
Previous (CHAPTER VI Income Tax, Corporation Tax, Corporation Profits Tax and Capital Gains Tax)
#1388870
Cáin Ioncaim, Cáin Acmhainne, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
PART I INCOME TAX, RESOURCE TAX, CORPORATION TAX AND CAPITAL GAINS TAX
#1389412
Lch. Roimhe Seo (CUID I Cáin Ioncaim, Cáin Acmhainne, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil)
FINANCE ACT, 1982) Previous (PART I INCOME TAX, RESOURCE TAX, CORPORATION TAX AND CAPITAL GAINS TAX)
#1399665
(3) San alt seo ciallaíonn “cáin” cáin ioncaim, cáin chorparáide nó cáin bhrabús corparáide, de réir mar is iomchuí.
(3) In this section "tax" means income tax, corporation tax or corporation profits tax, as appropriate.
#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.
#1432470
ciallaíonn “cáin” cáin ioncaim, cáin chorparáide nó cáin ghnóchan caipitiúil, de réir mar is cuí.
"tax" means income tax, corporation tax or capital gains tax as may be appropriate.
#1463409
ciallaíonn “cáin” cáin ioncaim, cáin chorparáide nó cáin ghnóchan caipitiúil, de réir mar is cuí.
"tax" means income tax, corporation tax or capital gains tax, as may be appropriate.
#1483981
ciallaíonn “cáin” cáin ioncaim, cáin chorparáide nó cáin ghnóchan caipitiúil, de réir mar is cuí;
"tax" means income tax, corporation tax or capital gains tax, as maybe appropriate;
#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.
#798598
—Beidh Oifig an Mháistir Mheasaireachta fé bhainistí an Mháistir Mheasaireachta no, má bhíonn níos mó ná aon Mháistir Measaireachta amháin ann, fé bhainistí an Mháistir Mheasaireachta shinsearaigh, agus déanfar san oifig sin gnó na Máistrí Measaireachta ach amháin pé méid de is gá do Mháistir Mheasaireachta do réir dlí a dhéanamh i bpearsain.
—The Taxing-Master's Office shall be under the management of the Taxing-Master or, whenever there is more than one Taxing-Master, the senior Taxing-Master, and there shall be transacted in that office the business of the Taxing-Masters other than such business as is required by law to be performed by a Taxing-Master in person.
#1340867
(3) San alt seo ciallaíonn “cáin” cáin ioncaim, forcháin, cáin ghnóchan caipitiúil, cáin bhrabús corparáide, cáin chorparáide nó cáin bhreisluacha, de réir mar is iomchuí.
(3) In this section "tax" means income tax, sur-tax, capital gains tax, corporation profits tax, corporation tax or value-added tax, as may be appropriate.
#1536188
(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.
#1183315
—(1) Ní dleathach do chuideachta luach saothair a íoc le stiúrthóir (cibé acu mar stiúrthóir nó eile é) saor ó cháin ioncaim nó saor ó cháin ioncaim agus forcháin nó saor ó fhorcháin, nó arna ríomh ar dhóigh eile chun go mbeidh sé faoi threoir, nó go n-athróidh sé de réir, mhéid a chánach ioncaim nó mhéid a chánach ioncaim agus a fhorchánach nó mhéid a fhorchánach, nó faoi threoir nó de réir an ráta cánach ioncaim nó forchánach, ach amháin faoi chonradh a bhí i bhfeidhm ar an 31ú lá de Mhárta, 1962, agus a fhorálann go sainráite, agus ní trí thagairt do na hairteagail, gur mar a dúradh a íocfar an luach saothair.
—(1) It shall not be lawful for a company to pay a director remuneration (whether as director or otherwise) free of income tax or of income tax and sur-tax or of sur-tax, or otherwise calculated by reference to or varying with the amount of his income tax or his income tax and sur-tax or his sur-tax, or to or with the rate of income tax or sur-tax except under a contract which was in force on the 31st day of March, 1962, and provides expressly, and not by reference to the articles, for payment of remuneration as aforesaid.
#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:".
#573072
cánacha ginearálta ar dhíolacháin nó ar láimhdeachas (gan cánacha de chineál CBL a áireamh) lena n-áirítear cánacha mórdhíola agus miondíola ar mhonaróirí, cánacha ar cheannach, cánacha ar láimhdeachas;
general sales or turnover taxes (excluding VAT type taxes): these include manufacturers' wholesale and retail sales taxes, purchase taxes, turnover taxes;
#465694
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Income Tax, Corporation Tax and Capital Gains Tax
#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.
#491584
Tobhach Ioncaim, Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Income Levy, Income Tax, Corporation Tax and Capital Gains Tax
#491636
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Income Tax, Corporation Tax and Capital Gains Tax
#492753
ciallaíonn ‘cáin’ cáin ioncaim nó cáin chorparáide.
‘tax’ means income tax or corporation tax.
#496856
Tobhach Ioncaim, Muirear Sóisialach Uilíoch, Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Income Levy, Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax
#496903
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Income Tax, Corporation Tax and Capital Gains Tax
#573425
Ó tharla go bhfuil creidmheasanna cánacha in ionannas le faoiseamh cánach, laghdaítear dliteanas cánach an tairbhí.
Tax credits represent tax relief and so reduce the tax liability of the beneficiary.
#1024711
(c) The term “tax” means United Kingdom tax or Irish tax, as the context requires;
( c ) The term "tax" means United Kingdom tax or Irish tax, as the context requires;
#1024806
ciallaíonn an abairt “cáin bhrabús” an cháin dá ngairmtear “profits tax” sa Ríocht Aontaithe;
the expression "profits tax" means the tax in the United Kingdom known as profits tax;
#1033461
Cain Ioncaim, Forchain Agus Cain Bhrabus Corparaide.)
INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX)
#1033489
Cain Ioncaim, Forchain Agus Cain Bhrabus Corparaide.
INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX
#1033563
Cain Ioncaim, Forchain Agus Cain Bhrabus Corparaide.)
INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX)
#1033910
An cháin ioncaim (lena n-áirítear forcháin) agus an cháin bhrabús corparáide (dá ngairmtear cáin Éireannach anseo feasta).
The income tax (including surtax) and the corporation profits tax (hereinafter referred to as Irish tax).
#1034134
ciallaíonn an abairt “na cánacha Eireannacha” cáin ioncaim (lena n-áirítear forcháin) agus cáin bhrabús corparáide;
the expression "the Irish taxes" means income tax (including sur-tax) and corporation profits tax;
#1053821
Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide.)
INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX)
#1053842
Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide.
INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX
#1053874
Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide.)
INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX)
#1075975
Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide.)
INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX)
#1076036
Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide.
INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX
#1076062
Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide.)
INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX)
#1076369
(b) Ciallaíonn an téarma “cáin” cáin Éireannach nó cáin Cheanadach do réir mar éilíos an comhthéacs.
( b ) The term "tax" means Irish tax or Canadian tax, as the context requires.
#1083859
Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide.)
INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX)