#467407
ciallaíonn ‘bronntanas iomchuí’ bronntanas airgid—
‘relevant gift’ means a gift of money which—
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#1141060
ciallaíonn “bronntanas carthanúil” bronntanas chun críocha carthanúla;
"charitable gift" means a gift for charitable purposes;
#1144307
tá le “bronntanas” agus “bronntanas carthanúil” na bríonna céanna atá leo san Acht.
"gift" and "charitable gift" have the same meanings as they have in the Act.
#1305251
ciallaíonn “bronntanas” bronntanas a meastar leis an Acht seo duine dá ghlacadh;
"gift" means a gift which a person is by this Act deemed to take;
#1305446
Dliteanas cánach bronntanais i leith bronntanas a ghlacann nascthionóntaí.
Liability to gift tax in respect of gift taken by joint tenants.
#1305452
—(1) I gcás deontaí do ghlacadh bronntanais faoi dhiúscairt a rinne diúscróir (dá ngairtear an diúscróir bunaidh san alt seo) agus go ndéanfaidh an deontaí, laistigh den tréimhse dar tosach dáta trí bliana roimh dháta, agus dar críoch dáta trí bliana tar éis dáta, an bhronntanais sin, diúscairt faoina nglacfaidh an dara deontaí bronntanas, agus cibé acu a dhéanfaidh nó nach ndéanfaidh an dara deontaí diúscairt sa tréimhse chéanna faoina nglacfaidh an tríú deontaí bronntanas, agus mar sin de, measfar gur ón diúscróir bunaidh (agus nach ón diúscróir is neasa ar faoina dhiúscairt a glacadh an bronntanas) a ghlac gach deontaí bronntanas;
—(1) Where a donee takes a gift under a disposition made by a disponer (in this section referred to as the original disponer) and, within the period commencing three years before and ending three years after the date of that gift, the donee makes a disposition under which a second donee takes a gift and whether or not the second donee makes a disposition within the same period under which a third donee takes a gift, and so on, each donee shall be deemed to take a gift from the original disponer (and not from the immediate disponer under whose disposition the gift was taken);
#1531812
ciallaíonn ‘bronntanas iomchuí’ bronntanas airgid—
'relevant gift' means a gift of money which—
#1531874
(c) is bronntanas iomchuí bronntanas,
(c) a gift is a relevant gift,
#1340795
(a) i gcás ar mó luach inchánach an bhronntanais sin, a mhéid is bronntanas inchánach é, ná méid is ionann agus 80 faoin gcéad den luach is ísle ar a mbeidh, ar dháta an bhronntanais sin, cáin inmhuirearaithe maidir le bronntanas a ghlac deontaí an bhronntanais sin ó dhiúscróir an bhronntanais,
( a ) the taxable value of such gift, so far as it is a taxable gift, exceeds an amount which is 80 per cent. of the lowest value upon which, at the date of such gift, tax becomes chargeable in respect of a gift taken by the donee of such gift from the disponer thereof,
#1391510
(a) i gcás ar mó luach inchánach an bhronntanais sin, a mhéid is bronntanas inchánach é, ná méid is ionann agus 80 faoin gcéad den luach is ísle ar a mbeidh, ar dháta an bhronntanais sin, cáin inmhuirearaithe maidir le bronntanas a ghlac deontaí an bhronntanais sin ó dhiúscróir an bhronntanais,
( a ) the taxable value of such gift, so far as it is a taxable gift, exceeds an amount which is 80 per cent. of the lowest value upon which, at the date of such gift, tax becomes chargeable in respect of a gift taken by the donee of such gift from the disponer thereof,
#1306123
(9) Má bhíonn duine atá cuntasach go príomha i gcáin a íoc i leith bronntanas nó oidhreacht (dá ngairtear an chéad bhronntanas nó an chéad oidhreacht san fho-alt seo agus i bhfo-alt (11)) a dhíorthaigh ó dhiúscróir gan an cháin a íoc ar an gcéad bhronntanas nó ar an gcéad oidhreacht, féadfaidh na Coimisinéirí fógra i scríbhinn a sheirbheáil de réir fho-alt (11) ar aon duine atá, de bhua mhír (a) (ii) nó (b) d'fho-alt (2), cuntasach i gcáin a íoc ar aon bhronntanas nó oidhreacht eile (dá ngairtear an dara bronntanas nó an dara hoidhreacht i bhfo-ailt (10) agus (11)) a ghlac an deontaí céanna nó an comharba céanna ón diúscróir céanna, agus, air sin, tiocfaidh an duine ar ar seirbheáladh an fógra chun bheith cuntasach i gcáin a íoc i leith an chéad bhronntanais nó na chéad oidhreachta.
(9) If a person, who is primarily accountable for the payment of tax in respect of a gift or inheritance (in this subsection and in subsection (11) referred to as the first gift or inheritance) derived from a disponer, has not paid the tax on the first gift or inheritance, the Commissioners may serve a notice in writing in accordance with subsection (11) on any person who is, by virtue of paragraph (a) (ii) or (b) of subsection (2), accountable for the payment of tax on any other gift or inheritance (referred to in subsections (10) and (11) as the second gift or inheritance) taken by the same donee or successor from the same disponer, and the person on whom the notice is served shall thereupon become accountable for the payment of tax in respect of the first gift or inheritance.
#1305816
(6) Chun críocha fho-alt (2), má dhéantar, le linn maoin faoi réir diúscartha a bheith á riaradh, maoin a leithreasú do shásamh, nó mar chabhair do shásamh, sochair a meastar duine do ghlacadh bronntanais nó oidhreachta ina leith faoin diúscairt, measfar an mhaoin a leithreasófar amhlaidh, má bhí sí faoi réir na diúscartha ar dháta an bhronntanais nó ar dháta na hoidhreachta, a bheith ar áireamh sa bhronntanas sin nó san oidhreacht sin ar dháta an bhronntanais nó ar dháta na hoidhreachta.
(6) For the purposes of subsection (2), if, in the administration of property subject to a disposition, property is appropriated in or towards the satisfaction of a benefit in respect of which a person is deemed to take a gift or an inheritance under the disposition, the property so appropriated, if it was subject to the disposition at the date of the gift or at the date of the inheritance, shall be deemed to have been comprised in that gift or inheritance at the date of the gift or at the date of the inheritance.
#1306518
(2) (a) Aon airceadal lena mbaineann an t-alt seo agus a bhí, ar dháta an bhronntanais nó ar dháta na hoidhreachta, agus ar an dáta luachála, ar áireamh i mbronntanas nó in oidhreacht a ghlac duine beidh sé díolmhaithe ó cháin i ndáil leis an mbronntanas nó leis an oidhreacht sin, agus ní chuirfear a luach i gcuntas le linn cáin a bheith á ríomh ar aon bhronntanas nó oidhreacht a ghlac an duine sin ón diúscróir céanna mura scoirfidh an díolúine d'fheidhm a bheith aici faoi fhorálacha fho-alt (3) nó (4).
(2) ( a ) Any object to which this section applies and which, at the date of the gift or at the date of inheritance, and at the valuation date, is comprised in a gift or an inheritance taken by a person shall be exempt from tax in relation to that gift or inheritance, and the value thereof shall not be taken into account in computing tax on any gift or inheritance taken by that person from the same disponer unless the exemption ceases to apply under the provisions of subsection (3) or (4).
#1306741
ciallaíonn “bronntanas inchomhiomlánaithe” bronntanas a ghlac deontaí an 28ú lá d'Fheabhra, 1969, nó dá éis sin, agus roimh an 28ú lá d'Fheabhra, 1974, agus atá, a mhéid is bronntanas inchánach é, le comhiomlánú, de bhua alt 9, le haon bhronntanas inchánach nó oidhreacht inchánach dá éis sin chun na críche a luaitear san alt sin;
"aggregable gift" means a gift taken by a donee on or after the 28th day of February, 1969, and before the 28th day of February, 1974, which, so far as it is a taxable gift, is by virtue of section 9 to be aggregated with any later taxable gift or taxable inheritance for the purpose mentioned in that section;
#1391512
(b) i gcás ina mbeidh luach inchánach an bhronntanais sin, a mhéid is bronntanas inchánach é, le comhiomlánú le bronntanais a ghlac deontaí an bhronntanais sin. ar dháta nó roimh dháta an bhronntanais sin, ó dhiúscróir ar bith agus go méadaíonn sé tríd sin luach inchánach iomlán na mbronntanas inchánach go léir a comhiomlánaíodh amhlaidh agus a ghlac an deontaí sin ó dhiúscróir ar bith ó mhéid is lú ná an méid, nó is comhionann leis an méid, a shonraítear i mír (a) go dtí méid is mó ná an méid a shonraítear amhlaidh,
( b ) the taxable value of such gift, so far as it is a taxable gift, fails to be aggregated with gifts taken by the donee of such gift, either on or before the date of such gift, from any disponer and thereby increases the total taxable value of all taxable gifts so aggregated taken by such donee from any disponer from an amount which is less than or equal to the amount specified in paragraph (a) to an amount which exceeds the amount so specified,
#1391514
(c) i gcás ina mbeidh luach inchánach an bhronntanais sin, a mhéid is bronntanas inchánach é, le comhiomlánú le bronntanais a ghlac deontaí an bhronntanais sin, ar dháta nó roimh dháta an bhronntanais sin, ó dhiúscróir ar bith agus go méadaíonn sé tríd sin luach inchánach iomlán na mbronntanas inchánach go léir a comhiomlánaíodh amhlaidh agus a ghlac an deontaí sin ó dhiúscróir ar bith ó mhéid is mó ná an méid a shonraítear i mír (a) nó
( c ) the taxable value of such gift, so far as it is a taxable gift, falls to be aggregated with gifts taken by the donee of such gift, either on or before the date of such gift, from any disponer and thereby increases the total taxable value of all taxable gifts so aggregated taken by such donee from any disponer from an amount which is greater than the amount specified in paragraph (a), or
#1391518
agus chun críocha an fho-ailt seo, folaíonn tagairt do bhronntanas nó do bhronntanas inchánach tagairt do chuid de bhronntanas nó do chuid de bhronntanas inchánach, de réir mar a bheidh.”.
and for the purposes of this subsection, a reference to a gift or to a taxable gift includes a reference to a part of a gift or to a part of a taxable gift, as the case may be.".
#1391547
Chun críocha an Sceidil seo, folaionn tagairt do bhronntanas nó d'oidhreacht, nó do bhronntanas inchánach nó d'oidhreacht inchánach, tagairt do chuid de bhronntanas nó d'oidhreacht, nó do chuid de bhronntanas inchánach nó d'oidhreacht inchánach, de réir mar a bheidh.”,
For the purposes of this Schedule, a reference to a gift or an inheritance, or to a taxable gift or a taxable inheritance, includes a reference to a part of a gift or an inheritance, or to a part of a taxable gift or a taxable inheritance, as the case may be.",
#1411725
Ar choinníoll, le linn glanmhéid an bhronntanais a bheith á chinneadh chun críocha na bhfo-alt sin, go ndéanfar méid nó luach aon chomaoine a fuair an duine sin mar thoradh ar an mbronntanas a thabhairt, cibé acu an go díreach nó go neamhdhíreach ón gcomhlacht ceadaithe dar tugadh an bronntanas, nó ar shlí eile, a fuair sé í, a asbhaint as méid an bhronntanais.
Provided that, in determining the net amount of the gift for the purposes of those subsections, the amount or value of any consideration received by the said person as a result of making the gift, whether received directly or indirectly from the approved body to which the gift was made or otherwise, shall be deducted from the amount of the gift.
#1485288
(i) gur mó luach inchánach an bhronntanais sin ná méid arb éard é 80 faoin gcéad den luach is ísle ar a dtiocfaidh cáin chun bheith inmhuirearaithe, ar dháta an bhronntanais sin, maidir le bronntanais a ghlac deontaí an bhronntanais sin ó dhiúscróir an bhronntanais sin;
(i) the taxable value of such gift exceeds an amount which is 80 per cent. of the lowest value upon which, at the date of such gift, tax becomes chargeable in respect of a gift taken by the donee of such gift from the disponer thereof;
#1485303
(i) gur mó luach inchánach an bhronntanais sin ná méid arb éard é 80 faoin gcéad den luach is ísle ar a dtiocfaidh cáin chun bheith inmhuirearaithe, ar dháta an bhronntanais sin, maidir le bronntanas a ghlac deontaí an bhronntanais sin ó dhiúscróir an bhronntanais sin;
(i) the taxable value of such gift exceeds an amount which is 80 per cent. of the lowest value upon which, at the date of such gift, tax becomes chargeable in respect of a gift taken by the donee of such gift from the disponer thereof;
#1485315
agus, chun críocha an fho-ailt seo, aon tagairt do bhronntanas nó do bhronntanas inchánach folaíonn sí tagairt do chuid de bhronntanas nó do chuid de bhronntanas inchánach, de réir mar a bheidh.
and, for the purposes of this subsection, a reference to a gift or a taxable gift includes a reference to a part of a gift or to a part of a taxable gift, as the case may be.
#1531824
(3) Le linn glanmhéid an bhronntanais iomchuí a bheith á chinneadh chun críocha fho-ailt (4) agus (7), asbhainfear ó mhéid an bhronntanais méid nó luach aon chomaoine a fuair an duine lena mbaineann de thoradh an bronntanas a thabhairt, cibé acu a fuarthas í go díreach nó go neamhdhíreach ón scoil shainithe nó ón gcomhlacht ceadaithe dár tugadh an bronntanas nó ar shlí eile.
(3) In determining the net amount of the relevant gift for the purposes of subsections (4) and (7), the amount or value of any consideration received by the person concerned as a result of making the gift, whether received directly or indirectly from the designated school or the approved body to which the gift was made or otherwise, shall be deducted from the amount of the gift.
#467414
(4) Le linn glanmhéid an bhronntanais iomchuí a bheith á chinneadh chun críocha fhoalt (5) nó fho-alt (6), déanfar méid nó luach aon chomaoine a fuair an duine lena mbaineann de thoradh bronntanas a thabhairt, cibé acu a fuarthas í go díreach nó go neamhdhíreach ó COETI nó ar shlí eile, a asbhaint as an mbronntanas.
(4) In determining the net amount of the relevant gift for the purposes of subsection (5) or subsection (6), the amount or value of any consideration received by the person concerned as a result of making the gift, whether received directly or indirectly from STEIF or otherwise, shall be deducted from the gift.
#467416
(6) I gcás go dtugann cuideachta bronntanas iomchuí, déanfar glanmhéid an bhronntanais a mheas, chun críocha cánach corparáide, mar chaillteanas arna thabhú ag an gcuideachta i dtrádáil ar leithligh sa tréimhse chuntasaíochta de chuid na cuideachta ar lena linn a thugtar an bronntanas.
(6) Where a relevant gift is made by a company, the net amount of the gift shall, for the purposes of corporation tax, be deemed to be a loss incurred by the company in a separate trade in the accounting period of the company in which the gift is made.
#467419
(9) Chun críocha éilimh ar fhaoiseamh faoin alt seo, déanfaidh COETI, ar bhronntanas iomchuí a ghlacadh, admháil a thabhairt don duine a bheidh ag tabhairt an bhronntanais, ar admháil í—
(9) For the purposes of a claim to relief under this section, STEIF shall, on acceptance of a relevant gift, give to the person making the gift a receipt which shall—
#467422
(ii) gur bronntanas iomchuí chun críocha an ailt seo an bronntanas ar ina leith a thugtar an admháil, agus
(ii) the gift in respect of which the receipt is given is a relevant gift for the purposes of this section,
#467424
(i) ainm agus seoladh an duine a bheidh ag tabhairt an bhronntanais iomchuí,
(i) the name and address of the person making the relevant gift,
#467425
(ii) méid an bhronntanais iomchuí i bhfigiúirí agus i bhfocail araon,
(ii) the amount of the relevant gift in both figures and words,
#467426
(iii) dáta an bhronntanais iomchuí, (iv) an dáta ar ar eisíodh an admháil.".
(iii) the date of the relevant gift, (iv) the date on which the receipt was issued.".
#469485
(a) an mhaoin go léir a chuimsítear sa bhronntanas sin ar an dáta luachála,
(a) of all the property comprised in such gift on the valuation date,
#469489
(a) gur mó luach inchánach an bhronntanais inchánach ná méid arb éard é 80 faoin gcéad den aicme-thairseach (mar a mhínítear sa Dara Sceideal) a bhfuil feidhm aici i ndáil leis an mbronntanas sin chun an cháin ar an mbronntanas sin a ríomh,
(a) the taxable value of the taxable gift exceeds an amount which is 80 per cent of the class threshold (as defined in the Second Schedule) which applies in relation to that gift for the purposes of the computation of the tax on that gift,
#484380
(a) gur tugadh don duine nó go bhfuair sé nó sí aon bhronntanas, comaoin nó buntáiste, agus
(a) any gift, consideration or advantage has been given to or received by the person, and
#484381
(b) maidir leis an duine a thug an bronntanas, comaoin nó buntáiste nó ar tugadh an bronntanas, comaoin nó buntáiste thar a cheann nó thar a ceann—
(b) the person who gave the gift, consideration or advantage or on whose behalf the gift, consideration or advantage was given was—
#492412
(b) tríd an méid seo a leanas a chur in ionad an mhínithe ar “bronntanas iomchuí”:
(b) by substituting the following for the definition of “relevant gift”:
#492413
“ciallaíonn ‘bronntanas iomchuí’ bronntanas maoine oidhreachta don Iontaobhas nó, de réir mar is cuí, do Choimisinéirí na nOibreacha Poiblí in Éirinn nach bhfaigheann an duine a thugann an bronntanas comaoin ar bith ina leith (seachas faoiseamh faoin alt seo), go díreach nó go neamhdhíreach, ón Iontaobhas nó ó na Coimisinéirí sin nó ar shlí eile;”.
“ ‘relevant gift’ means a gift of heritage property to the Trust or, as appropriate, to the Commissioners of Public Works in Ireland in respect of which no consideration whatever (other than relief under this section) is received by the person making the gift, either directly or indirectly, from the Trust or from those Commissioners or otherwise;”.
#492437
(a) déanfaidh an tIontaobhas nó, de réir mar is cuí, na Coimisinéirí sin, deimhniú a thabhairt don duine a thug an bronntanas iomchuí, i cibé foirm a fhorordóidh na Coimisinéirí Ioncaim, á dheimhniú go bhfuarthas an bronntanas sin agus gur aistríodh úinéireacht na maoine oidhreachta is ábhar don bhronntanas sin chuig an Iontaobhas nó, de réir mar is cuí, chuig Coimisinéirí na nOibreacha Poiblí in Éirinn, agus
(a) the Trust or, as appropriate, those Commissioners shall give a certificate to the person who made the relevant gift, in such form as the Revenue Commissioners may prescribe, certifying the receipt of that gift and the transfer of the ownership of the heritage property the subject of that gift to the Trust or, as appropriate, to the Commissioners of Public Works in Ireland, and
#494368
(i) go bhfuil an t-aonad ar áireamh sa bhronntanas nó san oidhreacht—
(i) the unit is comprised in the gift or inheritance—
#494369
(I) ar dháta an bhronntanais nó ar dháta na hoidhreachta, agus
(I) at the date of the gift or the date of the inheritance, and
#494477
(c) cibé acu a íocadh nó nár íocadh cáin bhronntanais nó cáin oidhreachta i leith na sócmhainne.”.
(c) whether or not gift tax or inheritance tax was paid in respect of the asset.”.
#494897
ciallaíonn “bronntanas”, i ndáil le deontóir agus bliain mheasúnachta, bronntanas airgid arna thabhairt ag an deontóir don oifigeach údaraithe le haghaidh na bliana measúnachta agus arna ghlacadh ag an oifigeach údaraithe agus arna ríomh de réir fho-alt (2), i gcás go mbeidh an bronntanas le húsáid chun aon chríche a soláthraítear airgead poiblí chuici nó faoina comhair;
“gift”, in relation to a donor and a year of assessment, means a gift of money made for the year of assessment by the donor to, and accepted by, the authorised officer and calculated in accordance with subsection (2), where the gift is for use for any purpose for or towards which public moneys are provided;
#494906
(4) I gcás go dtabharfar bronntanas faoin alt seo, ní thabharfar ná ní lamhálfar aon fhaoiseamh ná aon asbhaint faoi aon fhoráil de na hAchtanna Cánach Ioncaim i leith an bhronntanais nó i leith cuid den bhronntanas, de réir mar a bheidh.
(4) Where a gift is made under this section, no relief or deduction under any provision of the Income Tax Acts shall be given or allowed in respect of the gift or part of the gift, as the case may be.
#827324
Séadchomhartha náisiúnta do bhronna ar na Coimisinéirí no ar údarás áitiúil.
Gift of national monument to the Commissioners or a local authority.
#854285
Ar Aghaidh (CUID II.
Next (PART II ACCEPTANCE OF GIFT)
#854331
CUID II. Glacadh Leis an mBronnadh.
PART II ACCEPTANCE OF GIFT
#854333
Glacadh leis an mbronnadh agus é do thabhairt chun críche.
Acceptance of gift and completion thereof.
#854380
Lch. Roimhe Seo (CUID II. Glacadh Leis an mBronnadh.)
Previous (PART II ACCEPTANCE OF GIFT)
#986986
Bronntas maoine le haghaidh scéime feabhsuithe chathartha do ghlacadh.
Acceptance of gift of property for purposes of civic improvement scheme.
#986990
(a) i gcás scéim feabhsuithe chathartha do bheith gafa chucu acu agus an bronntas do thairgsint dóibh chun críocha na scéime, an bronntas do ghlacadh, do shealbhú agus do riaradh do réir na scéime,
( a ) in case they have adopted a civic improvement scheme and the gift is offered for the purposes of the scheme, accept, hold and administer the gift in accordance with the scheme,
#987433
An bronntas do ghlacadh.
Acceptance of gift.