#1160313
Ar Aghaidh (CUID III.
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#1160425
CUID III.
PART III INITIAL ALLOWANCES, EXEMPTION FROM TAX, PAYMENTS TO ASSOCIATED COMPANIES, INTEREST ON UNPAID TAX:
#1160434
Díolúine ó cháin i leith ús ar urrúis áirithe. 1918, c. 40.
Exemption from tax in respect of interest on certain securities.
#1160585
Lch. Roimhe Seo (CUID III.
Previous (PART III INITIAL ALLOWANCES, EXEMPTION FROM TAX, PAYMENTS TO ASSOCIATED COMPANIES, INTEREST ON UNPAID TAX:
#1228815
Urrúis a eisiúint fara le díolúine ó cháin. [1923, a. 21.]
Issue of securities with exemption from tax.
#1239777
Pinsin áirithe coigríche a bheith díolmhaithe ó cháin.
Exemption from tax of certain foreign pensions.
#1247132
Préimheanna ar Bhannaí Infheistíochta a bheith díolmhaithe ó cháin. 1965, Uimh. 26 .
Exemption from tax of premiums on Investment Bonds.
#1252192
Préimheanna ar urrúis áirithe a bheith díolmhaithe ó cháin. 1965, Uimh. 26 . 1965, Uimh. 4 . 1968, Uimh. 37 .
Exemption from tax of premiums on certain securities.
#1277718
Díolúine ó cháin ar ioncam as ríchíosanna paitinne. 1964, Uimh. 12 .
Exemption from tax of income from patent royalties.
#1299818
(a) aon díolúine ó cháin, nó
( a ) any exemption from tax, or
#1380118
Leasú ar alt 34 (díolúine ó cháin ar ioncam as ríchíosanna paitinne) den Acht Airgeadais, 1973 .
Amendment of section 34 (exemption from tax of income from patent royalties) of Finance Act, 1973 .
#1609657
díolúine ó cháin
exemption from tax
#450795
(4) Más rud é go ndéanann duine tarscaoileadh, de réir fho-alt (3), ar cheart an duine chun díolúine ó cháin a fháil i leith soláthar óir infheistíochta, féadfaidh idirghabhálaí a sholáthraíonn seirbhísí i leith an tsoláthair óir infheistíochta sin, de réir coinníollacha atá leagtha amach i rialacháin, tarscaoileadh a dhéanamh ar cheart an idirghabhálaí sin chun díolúine ó cháin a fháil i leith na seirbhísí sin.
(4) Where a person waives, in accordance with subsection (3), the person’s right to exemption from tax in respect of a supply of investment gold, an intermediary who supplies services in respect of that supply of investment gold may, in accordance with conditions set out in regulations, waive the intermediary’s right to exemption from tax in respect of those services.
#469226
(4) Más rud é go dtarscaoilfidh duine, de réir fho-alt (3), ceart an duine sin chun díolúine ó cháin a fháil i leith soláthair óir infheistíochta, féadfaidh idirghabhálaí a sholáthraíonn seirbhísí i leith an tsoláthair óir infheistíochta sin, de réir coinníollacha atá leagtha amach i rialacháin, ceart an idirghabhálaí sin chun díolúine ó cháin a fháil i leith na seirbhísí sin a tharscaoileadh.
(4) Where a person waives, in accordance with subsection (3), such person’s right to exemption from tax in respect of a supply of investment gold, an intermediary who supplies services in respect of that supply of investment gold may, in accordance with conditions set out in regulations, waive that intermediary’s right to exemption from tax in respect of those services.
#1226713
—Beidh carachumann neamhchláraithe nach mó ná mó £160 a ioncam i dteideal díolúine ó cháin, agus aon charachumann cláraithe atá coiscthe, le reacht nó ag a rialacha, ó shuim níos mó ná £300 mar shuim chomhlán, nó £52 sa bhliain ar mhodh blianachta, a árachú do dhuine ar bith, beidh sé i dteideal díolúine ó cháin faoi Sceideal A, C agus D. [EN]
—An unregistered friendly society whose income does not exceed £160 shall be entitled to exemption from tax, and a registered friendly society which is precluded, by statute or by its rules, from assuring to any person a sum exceeding £300 by way of gross sum, or £52 a year by way of annuity, shall be entitled to exemption from tax under Schedules A, C, and D.
#451097
96.—(1) San alt seo, ciallaíonn “tarscaoileadh” tarscaoileadh díolúine ó cháin faoi alt 7(1) den achtachán aisghairthe.
96.—(1) In this section “waiver” means a waiver of exemption from tax under section 7(1) of the repealed enactment.
#451676
(e) na coinníollacha faoina bhféadfaidh duine a cheart nó a ceart chun díolúine ó cháin ar sholáthar óir infheistíochta (de réir bhrí alt 90) a tharscaoileadh,
(e) the conditions under which a person may waive his or her right to exemption from tax on the supply of investment gold (within the meaning of section 90),
#451677
(f) na coinníollacha faoina bhféadfaidh idirghabhálaí (de réir bhrí alt 90) a cheart nó a ceart chun díolúine ó cháin ar sholáthar seirbhísí an duine sin a tharscaoileadh,
(f) the conditions under which an intermediary (within the meaning of section 90) may waive his or her right to exemption from tax on that person’s supply of services,
#469301
(hb) na coinníollacha faoina bhféadfaidh duine a cheart chun díolúine ó cháin ar sholáthar óir infheistíochta (de réir bhrí alt 6A) a tharscaoileadh;
(hb) the conditions under which a person may waive his right to exemption from tax on the supply of investment gold (within the meaning of section 6A);
#469302
(hc) na coinníollacha faoina bhféadfaidh idirghabhálaí (de réir bhrí alt 6A) a cheart chun díolúine ó cháin ar a sholáthar seirbhísí a tharscaoileadh;
(hc) the conditions under which an intermediary (within the meaning of section 6A) may waive his right to exemption from tax on his supply of services;
#492362
(i) díolúine deonaithe dó ó cháin chun críocha alt 207 go ceann tréimhse nach lú ná 2 bhliain, nó
(i) it has been granted exemption from tax for the purposes of section 207 for a period of not less than 2 years, or
#579885
Ar roinnt de na cúiseanna a dhéantar coigeartuithe le haghaidh uileghabhálachta ar shonraí ón gcuntasaíocht ghnó tá easnamh i gcomhaid staidrimh, díolúine ó dhearbhuithe cánach agus ó dhearbhuithe sóisialta, agus imghabháil cánach.
Examples of adjustments to enterprise accounting data for exhaustiveness are absence from statistical files, exemption from tax and social declarations, and evasion.
#1174789
(4) (a) Más rud é go raibh, sa bhliain 1962-63, cumann i dteideal díolúine ó cháin i leith brabús trádála a bhí á seoladh aige—
(4) ( a ) Where for the year 1962-63 a society was entitled to exemption from tax in respect of the profits of a trade carried on by it—
#1221782
(b) go mbeadh sé tagtha chun bheith inmhuirir amhlaidh mura mbeadh alt 83 (6) nó mura mbeadh alt 92 (2) nó mura mbeadh aon díolúine ó cháin,
( b ) would have become so chargeable but for section 83 (6) or but for section 92 (2) or but for any exemption from tax,
#1224019
(4) (a) Más rud é go raibh, don bhliain 1962-63, cumann i dteideal díolúine ó cháin i leith brabús trádála a bhí á seoladh aige—
(4) ( a ) Where for the year 1962-63 a society was entitled to exemption from tax in respect of the profits of a trade carried on by it—
#1226723
—(1) Aon bhanc taisce a bheidh deimhnithe faoi Achtanna na mBanc Taisce Iontaobhais, 1863 go 1958, beidh sé i dteideal díolúine ó cháin i leith a chuid úis agus díbhinní—
—(1) Any savings bank certified under the Trustee Savings Bank Acts, 1863 to 1958, shall be entitled to exemption from tax in respect of its interest and dividends—
#1226743
338. —Beidh an tAire Airgeadais i dteideal díolúine ó cháin i leith an ioncaim ó infheistíochtaí faoi alt 39 den Acht Leasa Shóisialaigh, 1952.
338.—The Minister for Finance shall be entitled to exemption from tax in respect of the income derived from investments made under section 39 of the Social Welfare Act, 1952
#1228899
agus, i gcás gach stoic nó urrúis eile den sórt sin a eisíodh mar a dúradh, deonófar díolúine ó cháin dá réir sin.
and, as respects every such stock or other security issued as aforesaid, exemption from tax shall be granted accordingly.
#1929356
In imscrúduithe roimhe seo, chinn an Coimisiún go bhfuair roinnt cuideachtaí a ndearnadh cigireacht orthu díolúine ó cháin ar ioncam díbhinne idir fiontair chónaitheacha cháilithe.
In previous investigations, the Commission found that some inspected companies received an exemption from tax of dividend income between qualified resident enterprises.
#2193643
Chinn an coimisiún go bhfuair cuideachta amháin i gceann amháin de na grúpaí shampláilte díolúine ó cháin ar ioncam díbhinní idir fiontair chónaithe cháilithe.
The Commission found that one company in one of the sampled groups received an exemption from tax of dividend income between qualified resident enterprises.
#2283354
Shuigh an Coimisiún go bhfuair roinnt cuideachtaí sna grúpaí sampláilte díolúine ó cháin ar ioncam díbhinne idir fiontair chónaitheacha cháilithe.
The Commission found that some companies in the sampled groups received an exemption from tax of dividend income between qualified resident enterprises.
#450626
(b) i gcás go ndearna duine tarscaoileadh díolúine ó cháin a fheidhmiú de réir alt 7 den achtachán aisghairthe, is é a bheidh sa tréimhse a gcoinneoidh an duine taifid ina leith de bhun na Caibidle seo an fad a mhair an tarscaoileadh móide tréimhse bhreise 6 bliana.
(b) where a person exercised a waiver of exemption from tax in accordance with section 7 of the repealed enactment, the period for which the person shall retain records pursuant to this Chapter shall be the duration of the waiver plus a further period of 6 years.
#450794
(3) D’ainneoin alt 52(1), aon duine a tháirgeann ór infheistíochta nó a chlaochlaíonn aon ór ina ór infheistíochta, féadfaidh sé nó sí, de réir coinníollacha atá leagtha amach i rialacháin, tarscaoileadh a dhéanamh ar cheart an duine chun díolúine ó cháin ar sholáthar óir infheistíochta do dhuine eile atá ag gabháil d’earraí agus seirbhísí a sholáthar i gcúrsa nó ag bisiú gnó.
(3) Notwithstanding section 52(1), a person who produces investment gold or transforms any gold into investment gold may, in accordance with conditions set out in regulations, waive the person’s right to exemption from tax on a supply of investment gold to another person who is engaged in the supply of goods and services in the course or furtherance of business.
#450796
(5) (a) Más rud é go ndéanann duine tarscaoileadh, de réir fho-alt (3), ar cheart an duine chun díolúine ó cháin a fháil i leith soláthar óir infheistíochta, ansin, chun críocha an Achta seo,
(5) (a) Where a person waives, in accordance with subsection (3), the person’s right to exemption from tax in respect of a supply of investment gold, then, for the purposes of this Act—
#469225
(3) D’ainneoin fho-alt (1) d’alt 6, aon duine a tháirgeann ór infheistíochta nó a chlaochlaíonn aon ór ina ór infheistíochta, féadfaidh sé, de réir coinníollacha atá leagtha amach i rialacháin, tarscaoileadh a dhéanamh ar cheart an duine sin chun díolúine ó cháin a fháil ar sholáthar óir infheistíochta do dhuine eile atá ag gabháil d’earraí agus seirbhísí a sholáthar i gcúrsa nó ag bisiú gnó.
(3) Notwithstanding subsection (1) of section 6, a person who produces investment gold or transforms any gold into investment gold, may, in accordance with conditions set out in regulations, waive such person’s right to exemption from tax on a supply of investment gold to another person who is engaged in the supply of goods and services in the course or furtherance of business.
#469227
(5) (a) Más rud é go dtarscaoilfidh duine, de réir fho-alt (3), ceart an duine sin chun díolúine ó cháin a fháil i leith soláthair óir infheistíochta, ansin, chun críocha an Achta seo, maidir leis an duine dá ndéantar an soláthar óir infheistíochta, is duine inchánach é i ndáil leis sin agus dlífidh sé an cháin is inmhuirearaithe ar an soláthar sin a íoc amhail is dá mba rud é go ndearna an duine inchánach sin an soláthar óir infheistíochta sin ar chomaoin i gcúrsa nó ag bisiú gnó agus ní dhlífidh an duine a tharscaoil an ceart chun díolúine a fháil i leith an tsoláthair sin an cháin sin a íoc.
(5) (a) Where a person waives, in accordance with subsection (3), such person’s right to exemption from tax in respect of a supply of investment gold, then, for the purposes of this Act, the person to whom the supply of investment gold is made shall, in relation thereto, be a taxable person and be liable to pay the tax chargeable on that supply as if such taxable person had made that supply of investment gold for consideration in the course or furtherance of business and the person who waived the right to exemption in respect of that supply shall not be liable to pay the said tax.
#492564
“(2) Féadfar coinníoll a chur le heisiúint aon stoic nó urrúis eile lena mbaineann an t-alt seo nach mbeidh caipiteal an stoic nó an urrúis eile ná an t-ús ar an stoc nó an urrús eile faoi dhliteanas i leith cánach fad a shuífear, ar an tslí a ordóidh an tAire Airgeadais, go bhfuil an stoc nó an t-urrús eile ar úinéireacht thairbhiúil ag daoine nach bhfuil cónaí orthu sa Stát, agus, dá réir sin, deonófar díolúine ó cháin maidir le gach stoc nó urrús eile den sórt sin a eiseofar.”.
“(2) Any stock or other security to which this section applies may be issued with a condition that neither the capital of nor the interest on the stock or other security shall be liable to tax so long as it is shown in the manner directed by the Minister for Finance that the stock or other security is in the beneficial ownership of persons who are not resident in the State, and accordingly as respects every such stock or other security issued, exemption from tax shall be granted.”.
#965627
(4) An tsaoirse o cháin do bheirtear le mír (a) d'fho-alt (3) d'alt 39 den Income Tax Act, 1918, do bhainc thaisce bheidh deimhnithe fén Savings Bank Act, 1863, bainfe sí le hús agus díbhinní o shuncálanna airgid i gcreidiúnas don chuntas speisialta ar n-a oscailt de bhun fo-ailt (3) d'alt 31 den Acht Airgeadais, 1940 ( Uimh. 14 de 1940 ), agus is tuigthe í do bhaint leo amhlaidh amhail ar an lá, agus ón lá, do ceapadh fén alt san 31 chun bheith ina lá cheaptha chun crícheanna an ailt sin.
(4) The exemption from tax given by paragraph (a) of sub-section (3) of section 39 of the Income Tax Act, 1918, to savings banks certified under the Savings Bank Act, 1863, shall extend and apply to interest and dividends arising from investments of moneys to the credit of the special account opened in pursuance of sub-section (3) of section 31 of the Finance Act, 1940 (No. 14 of 1940), and shall be deemed to have so extended and applied as on and from the day appointed under the said section 31 to be the appointed day for the purposes of that section.
#1106375
(5) Ní chuirfidh an díolúine ó cháin a thugtar le fo-alt (1) den alt seo aon tsuimeanna ó áireamh mar fháltais nuair a bheifear ag ríomh brabús nó gnóchain nó caillteanas chun aon chríche de chuid na nAchtanna Cánach Ioncaim;
(5) The exemption from tax conferred by subsection (1) of this section shall not exclude any sums from being taken into account as receipts in computing profits or gains or losses for any purpose of the Income Tax Acts;
#1207102
(b) go mbeadh sé tagtha chun bheith inmhuirir amhlaidh mura mbeadh fo-alt (4) den alt sin 86 nó mura mbeadh fo-alt (2) d'alt 93 den Acht seo nó mura mbeadh aon diolúine ó cháin,
( b ) would have become so chargeable but for subsection (4) of the said section 86 or but for subsection (2) of section 93 of this Act or but for any exemption from tax,
#1223441
Ar choinníoll nach ndlífear aon phionós a chur ar fhostóir mar gheall ar ainm nó áit chónaithe aon duine atá ar fostú aige agus nach bhfuil ar fostú in aon fhostaíocht eile a fhágáil ar lár as aon tuairisceán den sórt sin, más dóigh leis na Coimisinéirí Ioncaim go bhfuil an duine sin i dteideal díolúine iomláine ó cháin.
Provided that an employer shall not be liable to any penalty for omitting from any such return the name or place of residence of any person employed by him and not employed in any other employment, if it appears to the Revenue Commissioners that such person is entitled to total exemption from tax.
#1224669
(5) Ní chuirfidh an díolúine ó cháin a thugtar le fo-alt (1) aon tsuimeanna ó áireamh mar fháltais nuair a bheidh ríomh á dhéanamh ar bhrabúis nó gnóchain nó caillteanais chun aon chríche de chuid na nAchtanna Cánach Ioncaim;
(5) The exemption from tax conferred by subsection (1) shall not exclude any sums from being taken into account as receipts in computing profits or gains or losses for any purpose of this Act;
#1226717
—Aon cheardchumann cláraithe atá coiscthe, le reacht nó ag a rialacha, ó shuim níos mó ná £600 mar shuim chomhlán, nó £250 sa bhliain ar mhodh blianachta, a árachú do dhuine ar bith, beidh sé i dteideal díolúine ó cháin faoi Sceideal A, C agus D i leith an úis agus na ndíbhinní dá chuid is infheidhmithe agus a fheidhmítear chun críche sochair choigiltis agus chuige sin amháin.
—A registered trade union which is precluded, by statute or by its rules, from assuring to any person a sum exceeding £600 by way of gross sum, or £250 a year by way of annuity, shall be entitled to exemption from tax under Schedules A, C, and D in respect of its interest and dividends which are applicable and applied solely for the purpose of provident benefits.
#1226729
(2) Ní bheidh aon bhanc taisce, cibé acu a bheidh nó nach mbeidh sé deimhnithe faoi Achtanna na mBanc Taisce Iontaobhais, 1863 go 1958, i dteideal díolúine ó cháin faoi Sceideil C agus D i leith ioncaim a chuid cistí, a mhéid a úsáidtear an t-ioncam sin le ús a íoc le haon taisceoir nó a chreidiúnú dó:
(2) Any savings bank, whether certified under the Trustee Savings Bank Acts, 1863 to 1958, or not, shall be entitled to exemption from tax under Schedules C and D in respect of the income of its funds, so far as such income is applied in the payment or credit of interest to any depositor:
#1252496
“(3) Ní bheidh feidhm ag an alt seo maidir le haon chíosanna nó suimeanna eile a bheidh dlite le n-íoc an 6ú lá d'Aibreán, 1969, nó dá éis sin, agus a mbeidh an duine a bheidh ina dteideal inmhuirir i leith cánach ina leith faoi Chás V de Sceideal D nó a mbeadh sé inmhuirir amhlaidh mura mbeadh aon díolúine ó cháin”.
"(3) This section shall not apply to any rents or other sums falling due for payment on or after the 6th day of April, 1969, and in respect of which the person entitled to them is chargeable to tax under Case V of Schedule D or would be so Chargeable but for any exemption from tax".
#1252498
“(8) Ach amháin mar a fhoráiltear le halt 25 (1) den Acht Airgeadais, 1969 , ní bheidh feidhm ag an alt seo maidir le haon chíosanna nó suimeanna eile a bheidh dlite le n-íoc an 6ú lá d'Aibreán, 1969, nó dá éis sin, agus a mbeidh an duine a bheidh ina dteideal inmhuirir i leith cánach ina leith faoi Chás V de Sceideal D nó a mbeadh sé inmhuirir amhlaidh mura mbeadh aon díolúine ó cháin”.
"(8) Except as provided by section 25 (1) of the Finance Act, 1969 , this section shall not apply to any rents or other sums falling due for payment on or after the 6th day of April, 1969, and in respect of which the person entitled to them is chargeable to tax under Case V of Schedule D or would be so chargeable but for any exemption from tax".
#1272830
—(1) I gcás ina mbeadh, mura mbeadh forálacha alt 6, cáin inmhuirir i leith déanamh aon cheann de na seirbhísí a shonraítear i míreanna (iv) agus (x) den Chéad Sceideal féadfaidh aon duine a dhéanfaidh aon seirbhísí den sórt sin a cheart chun díolúine ó cháin ina leith a tharscaoileadh de réir rialachán.
—(1) Where, but for the provisions of section 6, tax would be chargeable in respect of the rendering of any of the services specified in paragraphs (iv) and (x) of the First Schedule, a person rendering any such services may, in accordance with regulations, waive his right to exemption from tax in respect thereof.
#1298538
(2) Ní dhéanfaidh an díolúine ó cháin a thugtar le fo-alt (1) aon suimeanna a eisiamh óna gcur i gcuntas mar fháltais le linn brabúis nó caillteanais a bheith á ríomh chun aon chríche de chuid na nAchtanna Cánach Corparáide.
(2) The exemption from tax conferred by subsection (1) shall not exclude any sums from being taken into account as receipts in computing profits or losses for any purpose of the Corporation Tax Acts.
#1298554
(a) maidir le aon urrúis arna n-eisiúint ag an Aire Airgeadais fara coinníoll sna téarmaí a shonraítear in alt 464 den Acht Cánach Ioncaim, 1967 (urrúis a eisiúint fara díolúine ó cháin), nó
( a ) any securities issued by the Minister for Finance with a condition in the terms specified in section 464 of the Income Tax Act, 1967 (issue of securities with exemption from tax), or
#1298786
ní choiscfidh forálacha alt 11 ús, díbhinní agus íocaíochtaí eile lena mbaineann alt 50 (urrúis de chuid críocha coigríche) nó alt 462 (díbhinní neamhchónaitheoirí a dhíolmhú) den Acht Cánach Ioncaim, 1967 , a chur san áireamh d'ainneoin na díolúine ó cháin a thugtar leis na hailt sin faoi seach.
the provisions of section 11 shall not prevent the inclusion of interest, dividends and other payments to which section 50 (securities of foreign territories) of the Income Tax Act, 1967 , extends notwithstanding the exemption from tax conferred by those sections respectively.