#1292405
—(1) Ní gnóchan inmhuirearaithe gnóchan má fhaibhríonn sé—
—(1) A gain shall not be a chargeable gain if it accrues to—
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#1502641
Gnóchan ioncaim eischósta a asbhaint le linn gnóchan caipitiúil a bheith á chinneadh.
Deduction of offshore income gain in determining capital gain.
#1292616
(2) Ní bheidh feidhm ag fo-alt (1) mura gcuirfear chun feidhme, mar a thuairiscítear san fho-alt sin, ach cuid de mhéid nó de luach na comaoine as na sean-sócmhainní nó an leas iontu a dhiúscairt, ach, má chuirtear chun feidhme amhlaidh iomlán mhéid nó luach na comaoine ach amháin cuid is 1ú ná méid an ghnóchain (cibé acu is gnóchan inmhuirearaithe é go léir nó nach ea) a d'fhaibhrigh as na sean-sócmhainní nó an leas iontu a dhiúscairt, ansin, ar an duine a sheolann an trádáil do dhéanamh éilimh chuige sin, déileálfar leis, chun críocha an Achta seo, amhail is dá ndéanfaí méid an ghnóchain a d'fhaibhrigh as na sean-sócmhainní a dhiúscairt a laghdú go dtí an méid comaoine nár cuireadh chun feidhme ag fáil na nua-shócmhainní (agus i gcás nach gnóchan inmhuirearaithe é go léir trí laghdú cionúireach ar mhéid an ghnóchain inmhuirearaithe) agus deileálfar le hiarmhéid an ghnóchain (nó an ghnóchain inmhuirearaithe) amhail is nach mbeidh faibhrithe ag an gcéanna go dtí go mbeidh scortha aige de na nua-shócmhainní a úsáid chun críocha na trádála.
(2) Subsection (1) shall not apply if part only of the amount or value of the consideration for the disposal of, or of the interest in, the old assets is applied as described in that subsection, but if all of the amount or value of the consideration except for a part which is less than the amount of the gain (whether all chargeable gain or not) accruing on the disposal of, or of the interest in, the old assets is so applied, then, the person carrying on the trade shall, on making a claim in that behalf, be treated, for the purposes of this Act, as if the amount of the gain accruing on the disposal of the old assets were reduced to the amount of consideration not applied in the acquisition of the new assets (and if not all chargeable gain with a proportionate reduction in the amount of the chargeable gain) and the balance of the gain (or chargeable gain) shall be treated as if it did not accrue until he ceases to use the new assets for the purposes of the trade.
#1292515
(10) Ní bheidh feidhm ag an alt seo maidir le gnóchan má fuarthas an teach cónaí nó an chuid de theach cónaí, nó an leas sa chéanna, go hiomlán nó go páirteach d'fhonn gnóchan a dhéanamh as é a dhiúscairt, agus ní bheidh feidhm aige maidir le gnóchan a mhéid is inchurtha an gnóchan i leith aon chaiteachais a tabhaíodh tar éis tosach na tréimhse úinéireachta agus ar d'fhonn gnóchan a dhéanamh as an diúscairt a tabhaíodh é go hiomlán nó go formhór.
(10) This section shall not apply in relation to a gain if the acquisition of, or of the interest in, the dwelling-house or the part of a dwelling-house was made wholly or mainly for the purpose of realising a gain from the disposal of it, and shall not apply in relation to a gain so far as the gain is attributable to any expenditure which was incurred after the beginning of the period of ownership and was incurred wholly or mainly for the purpose of realising a gain from the disposal.
#1292904
(b) má fhaigheann duine aon tráth tar éis don ghnóchan inmhuirearaithe faibhriú íocaíocht chaipitiúil as an maoin shocraithe i bhfeidhmiú rogha, arb íocaíocht í in ionannas leis an ngnóchan inmhuirearaithe go hiomlán nó go páirteach, ansin, ach amháin a mhéid a bheidh aon chuid den ghnóchan curtha faoin alt seo i leith duine éigin eile a bhfuil sainchónaí agus cónaí nó gnáthchónaí air sa Stát, déileálfar leis an duine sin, i gcás sainchónaí agus cónaí nó gnáthchónaí a bheith air sa Stát, amhail is dá mba gur fhaibhrigh an gnóchan inmhuirearaithe, nó de réir mar a bheidh an chuid den ghnóchan inmhuirearaithe atá in ionannas leis an íocaíocht chaipitiúil, chuige an tráth a fuair sé an íocaíocht chaipitiúil.
( b ) if a person receives at any time after the chargeable gain accrues a capital payment made out of the settled property in exercise of a discretion, being a payment which represents the chargeable gain in whole or in part, then, except so far as any part of the gain has been attributed under this section to some other person who is domiciled and resident or ordinarily resident in the State, that person shall, if domiciled and resident or ordinarily resident in the State, be treated as if the chargeable gain, or as the case may be the part of the chargeable gain represented by the capital payment, had accrued to him at the time when he received the capital payment.
#457390
(a) tá “gnóchan” agus “caillteanas” le forléiriú mar nithe nach sroicheann ach amháin chun gnóchain nó caillteanais in airgead nó i maoin eile, cibé acu is gnóchan nó caillteanas sealadach nó buan aon ghnóchan nó caillteanas den sórt sin,
(a) “gain” and “loss” are to be construed as extending only to gain or loss in money or other property, whether any such gain or loss is temporary or permanent,
#457391
(b) folaíonn “gnóchan” gnóchan trí dhuine do choimeád ruda atá aige nó aici, chomh maith le gnóchan trí dhuine d’fháil ruda nach bhfuil aige nó aici, agus
(b) “gain” includes a gain by keeping what one has, as well as a gain by getting what one has not, and
#1292473
(3) I gcás nach mbaineann fo-alt (2) leis, ní gnóchan inmhuirearaithe an cion sin den ghnóchan is ionannas don choibhneas céanna den ghnóchan atá idir—
(3) Where subsection (2) does not apply, such portion of the gain shall not be a chargeable gain as represents the same proportion of the gain as—
#2442840
Beidh méid iarmharach an glanghnóthachain a leithdháiltear ar chomheintiteas comhréireach le glanghnóthachan an chomheintitis sin arna roinnt ar ghlanghnóthachan na gcomheintiteas uile.
The residual amount of net gain allocated to a constituent entity shall be proportionate to the net gain of that constituent entity divided by the net gain of all constituent entities.
#1292685
(4) I gcás feidhm a bheith ag fo-alt (2) (a) le gnóchan nach gnóchan inmhuirearaithe é go léir de dhroim Chuid II de Sceideal 1 (sócmhainní a bhí ar teachtadh an 6ú lá d'Aibreán, 1974) a eisiamh ó mhuirear cánach gnóchan caipitiúil, is é méid an laghdaithe a bheidh le déanamh faoi fho-alt (2) (b) méid an ghnóchain inmhuirearaithe agus ní hé méid iomlán an ghnóchain;
(4) Where subsection (2) (a) applies to exclude from charge to capital gains tax a gain which, in consequence of Part II of Schedule 1 (assets held on the 6th day of April, 1974), is not all chargeable gain, no amount of the reduction to be made under subsection (2) (b) shall be the amount of the chargeable gain and not the whole amount of the gain;
#1293040
ach más rud é faoi fho-alt (1) (agus in gcás nach mbaineann ceachtar de na míreanna sin 3 nó 4 leis) nach mbeidh aon ghnóchan inmhuirearaithe le faibhriú as diúscairt an fhéich ag an gcreidiúnaí (is é sin, an creidiúnaí bunaidh), agus go bhfaibhreoidh gnóchan inmhuirearaithe chuige ar é diúscairt na maoine, déanfar méid an ghnóchain inmhuirearaithe a laghdú (i gcás inar gá) ionas nach mó é ná an gnóchan inmhuirearaithe a d'fhaibhreodh dá mba ar chomaoin ar cóimhéid leis an bhfiach nó leis an gcuid sin de a fuair sé an mhaoin.
but if under subsection (1) (and in a case not falling within either of the said paragraphs 3 or 4 no chargeable gain is to accrue on a disposal of the debt by the creditor (that is, the original creditor), and a chargeable gain accrues to him on a disposal by him of the property, the amount of the chargeable gain shall (where necessary) be reduced so as not to exceed the chargeable gain which would have accrued if he had acquired the property for a consideration equal to the amount of the debt or that part of it.
#1293426
agus dá réir sin déanfar méid an ghnóchain nó an chaillteanais a d'fhaibhrigh as an diúscairt a ríomh ar neamhshuim le forálacha na Coda seo ach amháin go dtoimhdeofar, maidir leis an diúscairt, i gcás ina gcuirfeadh an fhomhír seo, mura mbeadh sin, caillteanas in ionad gnóchain nó gnóchan in ionad caillteanais, gur ar an oiread sin de chomaoin a fuair an t-úinéir na sócmhainní iomchuí nár fhaibhrigh gnóchan ná caillteanas chuige ar an diúscairt a dhéanamh.
and accordingly the amount of the gain or loss accruing on the disposal shall, be computed without regard to the provisions of this Part except that in a case where this subparagraph would otherwise substitute a loss for a gain or a gain for a loss it shall be assumed, in relation to the disposal, that the relevant assets were acquired by the owner for a consideration such that, neither a gain nor a loss accrued by him on making the disposal.
#1293453
agus dá réir sin déanfar méid an ghnóchain nó an chaillteanais a d'fhaibhrigh as an diúscairt a ríomh ar neamhshuim le forálacha na Coda seo ach amháin go dtoimhdeofar, maidir leis an diúscairt, i gcás ina gcuirfeadh an fhomhír seo, mura mbeadh sin, caillteanas in ionad gnóchain nó gnóchan in ionad caillteanais, gur ar an oiread sin de chomaoin a fuair an t-úinéir na sócmhainní iomchuí nár fhaibhrigh gnóchan ná caillteanas chuige ar an diúscairt a dhéanamh.
and accordingly the amount of the gain or loss accruing on the disposal shall be computed without regard to the provisions of this Part except that in a case where this subparagraph would otherwise substitute a loss for a gain or a gain for a loss it shall be assumed, in relation to the disposal, that the relevant assets were acquired by the owner, for a consideration such that neither a gain nor a loss accrued to him on making the disposal.
#1293536
(2) A mhéid a bheidh an gnóchan a d'fhaibhrigh chuig an duine sin ar na scaireanna a dhiúscairt inchurtha i leith brabúis as na sócmhainní a aistríodh amhlaidh, tosóidh an tréimhse, a mbeidh sé le meas faoi mhír 18 gur fhás an gnóchan de réir ráta chomhréirigh lena linn, an tráth a aistríodh na sócmhainní chun na cuideachta, agus dá réir sin is gnóchan inmhuirearaithe cuid de ghnóchan is inchurtha i leith brabúis as sócmhainní a aistríodh an 6ú lá d'Aibreán, 1974, nó dá éis.
(2) So far as the gain accruing to the said person on the disposal of the shares is attributable to a profit on the assets so transferred, the period over which the gain is to be treated under paragraph 18 as growing at a uniform rate shall begin with the time when the assets were transferred to the company, and accordingly a part of a gain attributable to a profit on ants transferred on or after the 6th day of April, 1974, shall all be a chargeable gain.
#1342957
agus, dá réir sin, i gcás lena mbaineann mír (a) nó (b), déanfar méid an ghnóchain nó an chaillteanais a d'fhaibhrigh as an diúscairt a ríomh ar neamhshuim le forálacha na bhfo-alt sin roimhe seo den alt seo ach, i gcás ina gcuirfeadh an fo-alt seo mura mbeadh sin caillteanas in ionad gnóchain nó gnóchan in ionad caillteanais, toimhdeofar, i ndáil leis an diúscairt, gur ar an oiread sin de chomaoin a fuair an t-úinéir an tsócmhainn iomchuí nár fhaibhrigh gnóchan ná caillteanas chuige as an diúscairt a dhéanamh.
and, accordingly, in a case to which paragraph (a) or (b) applies, the amount of the gain or loss accruing on the disposal shall be computed without regard to the provisions of the preceding subsections of this section but, in a case where this subsection would otherwise substitute a loss for a gain or a gain for a loss, it shall be assumed, in relation to the disposal, that the relevant asset was acquired by the owner for a consideration such that neither a gain nor a loss accrued to him on making the disposal.
#1343111
(II) i gcás ar chuig duine lena mbaineann fomhír (ii) nó (iii) a rinneadh an diúscairt agus gur dhiúscair an duine sin an tsócmhainn ina dhiaidh sin in imthosca a bhéarfadh, dá mba gur fhaibhrigh gnóchan as an diúscairt is déanaí, gur ghnóchan inmhuirearaithe a bheadh ann, déanfar an cháin ghnóchan caipitiúil ab inmhuirearaithe i leith an ghnóchain a d'fhaibhreodh as an diúscairt is luaithe dá mba go raibh feidhm ag an alt sin 9 i ndáil leis a mheasúnú agus a mhuirearú ar an duine a bheidh ag déanamh na diúscartha is déanaí i dteannta aon cháin ghnóchan caipitiúil is inmhuirearaithe i leith an ghnóchain a fhaibhreoidh chuige as an diúscairt is déanaí.
(II) where the disposal is to a person within subparagraph (ii) or (iii) and the asset is later disposed of by that person in such circumstances that if a gain accrued on the later disposal it would be a chargeable gain, the capital gains tax which would have been chargeable in respect of the gain accruing on the earlier disposal if the said section 9 had applied in relation to it shall be assessed and charged on the person making the later disposal in addition to any capital gains tax chargeable in respect of the gain accruing to him on the later disposal.
#1380506
(11) Maidir leis an ngnóchan go léir nó aon chuid den ghnóchan a fhaibhríonn chun aon duine, más ó luach, nó ó áiméar chun gnóchan a réadú, arna chur ar fáil go díreach nó go neamhdhíreach ag duine éigin eile (cibé acu a cuireadh nó nár cuireadh sin ar a dheis don chéad duine a luaitear san fho-alt seo), a dhíorthaíonn sé, beidh feidhm ag fo-alt (4) (b) maidir leis an ngnóchan nó leis an gcuid sin de, ach an duine eile sin a chur in ionad an duine a réadaigh an gnóchan.
(11) If all or any part of the gain accruing to any person is derived from value, or an opportunity of realising a gain, provided directly or indirectly by some other person (whether or not put at the disposal of the person first mentioned in this subsection), subsection (4) (b) shall apply to the gain, or that part of it, with the substitution of that other person for the person by whom the gain was realised.
#1504794
(b) más rud é, ar leith ón mír seo, gur mhó an gnóchan ioncaim eischósta as diúscairt a ngabhann gné chomhionannaithe léi ná an gnóchan Chuid I as an diúscairt sin, déanfar an gnóchan ioncaim eischósta arb í an diúscairt sin is bun leis a laghdú go dtí méid ar comhionann leis an ngnóchan Chuid I sin.
( b ) if, apart from this paragraph, the offshore income gain on a disposal involving an equalisation element would exceed the Part I gain on that disposal, the offshore income gain to which that disposal gives rise shall be reduced to an amount equal to that Part I gain.
#351230
Sainiú ar an bhfaisnéis theicniúil is gá le go mbeidh úsáideoirí gréasáin in ann rochtain éifeachtach a fháil ar an gcóras
Definition of the technical information necessary for network users to gain effective access to the system
#438736
Airteagal 8 — Ní ghabhfaidh aon ghnóchan míchuí airgeadais nó gnóchan míchuí eile le huchtáil.
Article 8 — No improper financial or other gain in adoption.
#438832
Airteagal 32 — Ní bhainfear amach aon ghnóchan airgeadais míchuí ná gnóchan míchuí eile in uchtáil idir tíortha.
Article 32 — No improper financial or other gain in intercountry adoption.
#457125
Gnóchan a fháil nó caillteanas a tharraingt trí mheabhlaireacht.
Making gain or causing loss by deception.
#457374
tá le “gnóchan” agus le “caillteanas” na bríonna a thugtar dóibh le fo-alt (3);
“gain” and “loss” have the meanings given to them by subsection (3);
#457656
(ii) buntáiste airgeadais a fháil uaidh nó uaithi ar shlí eile seachas mar luach saothair,
(ii) to gain a financial advantage from him or her otherwise than by way of remuneration,
#458507
Gnóchan a fháil nó caillteanas a tharraingt trí mheabhlaireacht.
Making gain or causing loss by deception.
#466931
(f) aon ghnóchan lena mbaineann alt 128.",
(f) any gain to which section 128 applies.",
#467896
(c) gur gnóchan é a fhabhraíonn ar dhiúscairt sócmhainne—
(c) the gain is one accruing on the disposal of an asset which—
#467919
(a) tagairt do ghnóchan ioncaim eischósta a chur in ionad aon tagairtí do ghnóchan inmhuirearaithe,
(a) for any references to a chargeable gain there were substituted a reference to an offshore income gain,
#468834
(b) go ndéanfar méid i leith an ghnóchain inmhuirearaithe a dháileadh, ar mhodh díbhinne nó ar mhodh dháileadh caipitil nó ar dhíscaoileadh na cuideachta, laistigh de 2 bhliain ón tráth a d’fhabhraigh an gnóchan inmhuirearaithe chuig an gcuideachta, déanfar an méid sin cánach, a mhéid nach mbeidh sé aisíoctha ag an gcuideachta ná curtha chun feidhme mar asbhaint faoi fho-alt (9), a chur chun feidhme chun laghdú nó múchadh a dhéanamh ar aon dliteanas de chuid an duine i leith cánach ioncaim maidir leis an dáileadh nó (i gcás dáilte atá le háireamh mar dhiúscairt ar a bhfabhraíonn gnóchan inmhuirearaithe chuig an duine) i leith aon chánach gnóchan caipitiúil maidir leis an dáileadh.
(b) an amount in respect of the chargeable gain is distributed, whether by way of dividend or distribution of capital or on the dissolution of the company, within 2 years from the time when the chargeable gain accrued to the company, that amount of tax, so far as neither reimbursed by the company nor applied as a deduction under subsection (9), shall be applied for reducing or extinguishing any liability of the person to income tax in respect of the distribution or (in the case of a distribution falling to be treated as a disposal on which a chargeable gain accrues to the person) to any capital gains tax in respect of the distribution.
#468838
(12) Más rud é, maidir leis an duine is rannpháirtí sa chuideachta an tráth a d’fhabhraigh an gnóchan inmhuirearaithe chuig an gcuideachta, gur cuideachta é nó í nach bhfuil cónaí uirthi sa Stát ach ar dhlúthchuideachta í dá mbeadh cónaí uirthi sa Stát, déanfar méid is comhionann leis an méid a cionroinneadh faoi fho-alt (5) as an ngnóchan inmhuirearaithe ar leas na cuideachta rannpháirtí mar rannpháirtí sa chuideachta chuig a bhfabhraíonn an gnóchan a chionroinnt tuilleadh idir na rannpháirtithe sa chuideachta rannpháirteach de réir mhéid a leasanna faoi seach mar rannpháirtithe, agus beidh feidhm dá réir sin ag fo-alt (4) maidir leo i ndáil leis na méideanna a chionroinnfear tuilleadh, agus mar sin de trí aon líon cuideachtaí.
(12) Where the person who is a participator in the company at the time when the chargeable gain accrued to the company is itself a company which is not resident in the State but which would be a close company if it were resident in the State, an amount equal to the amount apportioned under subsection (5) out of the chargeable gain to the participating company’s interest as a participator in the company to which the gain accrues shall be further apportioned among the participators in the participating company according to the extent of their respective interests as participators, and subsection (4) shall apply to them accordingly in relation to the amounts further apportioned, and so on through any number of companies.
#468839
(13) Maidir leis na daoine a ndéileáiltear leo leis an alt seo amhail is dá mba rud é gur chucu a d’fhabhraigh cuid de ghnóchan inmhuirearaithe a fhabhraíonn chuig cuideachta, áireofar orthu iontaobhaithe is rannpháirtithe sa chuideachta, nó in aon chuideachta a gcionroinntear an gnóchan idir na rannpháirtithe inti faoi fho-alt (12), más rud é, nuair a d’fhabhraigh an gnóchan chuig an gcuideachta, nach bhfuil na hiontaobhaithe ina gcónaí ná ina ngnáthchónaí sa Stát.
(13) The persons treated by this section as if a part of a chargeable gain accruing to a company had accrued to them shall include trustees who are participators in the company, or in any company amongst the participators in which the gain is apportioned under subsection (12), if when the gain accrued to the company the trustees are neither resident nor ordinarily resident in the State.
#468852
(i) i bhfo-alt (4)(a), trí "Faoi réir fho-alt (5), ní fhabhróidh aon ghnóchan inmhuirearaithe" a chur in ionad "Ní fhabhróidh aon ghnóchan inmhuirearaithe", agus
(i) in subsection (4)(a) by the substitution for "No chargeable gain" of "Subject to subsection (5), no chargeable gain", and
#486443
ciallaíonn ‘gnóchan amhantair’ aon mhéadú ar mhargadhluach talún is inchurtha i leith athchriosú.
‘windfall gain’ means any increase in the market value of land which is attributable to rezoning.
#486448
(3) D’ainneoin alt 28(3), is é 80 faoin gcéad an ráta cánach gnóchan caipitiúil i leith gnóchain inmhuirearaithe, arb éard é an ceann is lú den ghnóchan a eascróidh de dhroim na diúscartha agus den ghnóchan amhantair, a fhabhróidh chuig duine ar dhiúscairt iomchuí lena mbaineann an t-alt seo.
(3) Notwithstanding section 28(3), the rate of capital gains tax in respect of a chargeable gain, being the lesser of the gain arising on the disposal and the windfall gain, accruing to a person on a relevant disposal to which this section applies shall be 80 per cent.
#497164
(iv) aon ghnóchan atá díolmhaithe ó cháin ioncaim de bhua alt 519A(3) nó 519D(3),
(iv) any gain exempted from income tax by virtue of section 519A(3) or 519D(3),
#557016
Áireofar an gnóthachan deiridh nó an caillteanas deiridh san iarmhéid don bhliain.
The final gain or loss shall be included in the balance for the year.
#559896
Áireofar an gnóthachan deiridh nó an caillteanas deiridh san iarmhéid don bhliain.
The final gain or loss shall be included in the balance for the year.
#572152
Leantar d’aon ghnóthachan a tharlaíonn lasmuigh den tréimhse arna socrú roimh ré a thaifeadadh mar ghnóthachan sealúchais nó mar ghnóthachan caillteanais.
Any gain that occurs outside the predetermined period continues to be recorded as a holding gain or loss.
#574876
Is gnóthachan ainmniúil neamhréadaithe atá i gceist;
The nominal gain is unrealised;
#574879
Is gnóthachan ainmniúil réadaithe atá i gceist;
The nominal gain is realised;
#574884
Is gnóthachan ainmniúil réadaithe atá i gceist.
The nominal gain is realised.
#574909
Tá an gnóthachan neodrach ar an taisce deimhneach agus an gnóthachan réadach diúltach, agus an tsuim ag brath ar an tréimhse ama atá an taisce amuigh agus ar an ráta boilscithe.
The neutral gain on the deposit is positive and the real gain negative, the amount depending upon the length of time the deposit is outstanding and the rate of inflation.
#574937
déantar aon athrú den chineál sin a thaifeadadh mar ghnóthachan ainmniúil sealúchais.
any such change is recorded as a nominal holding gain.
#575404
Tugtar gnóthachan (nó caillteanas) ainmniúil sealúchais ar an difríocht seo.
This difference is called "nominal holding gain (or loss)".
#576262
Sainmhínítear an gnóthachan trádala — nó, an caillteanas trádala, de réir mar a bheidh — mar seo a leanas:
The trading gain or, as the case may be, loss is defined as:
#576268
móide an gnóthachan nó an caillteanas trádála i ngeall ar athruithe ar téarmaí trádála
plus the trading gain or loss from changes in terms of trade
#579898
Is ionann an difríocht idir an dá phraghas sin agus gnóthachan/caillteanas sealúchais sna cuntais náisiúnta.
The difference between the two prices is a holding gain/loss in national accounts.
#705893
Leis an gceart sin a chinntiú cumhachtófar oibrithe chun rochtain a fháil ar na deiseanna fostaíochta ar fud an Aontais.
Securing that right means empowering workers to gain access to employment opportunities throughout the Union.
#719767
Is ar an sealbhóir a thitfidh aon chaillteanas agus is chuige a fhaibhreoidh aon ghnóchan.
Any loss or gain shall be borne by or accrue to the holder.
#845679
cialluíonn an focal “gnó” aon cheárd, gairm, no gnó cleachtar no deintear ar shochar no ar luach saothair;
the word "business" means any trade, profession, or business carried on for gain or reward;