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  1. #1293977

    8.—(1) Aon duine arb éagóir leis aon mheasúnacht faoin Acht seo a dhéanfaidh an cigire nó cibé oifigeach eile dá luaitear i mír 1 (2) air, beidh sé i dteideal achomharc a dhéanamh chun na gCoimisinéirí Achomhairc ar fhógra i scríbhinn a thabhairt, laistigh de lá is fiche tar éis dáta an fhógra measúnachta, don chigire nó don oifigeach eile, agus mura ndéanfaidh duine dar tugadh fógra measúnachta fógra achomhairc a thabhairt nó i gcás ina bhfailleoidh nó ina ndiúltóidh duine a thug fógra achomhairc freastal os comhair na gComisinéirí Achomhairc an tráth agus san áit a bheidh ceaptha chun achomhairc a éisteacht, is measúnacht chríochnaitheach dho-chloíte an mheasúnacht a rinneadh air.

    8.—(1) A person aggrieved by any assessment under this Act made upon him by the inspector or such other officer as is mentioned in paragraph 1 (2) shall be entitled to appeal to the Appeal Commissioners on giving, within twenty-one days after the date of the notice of assessment, notice in writing to the inspector or other officer, and in default of notice of appeal by a person to whom notice of assessment has been given or in case of the neglect or refusal of a person, who has given notice of appeal, to attend before the Appeal Commissioners at the time and place appointed for the purpose of hearing appeals, the assessment made on him shall be final and conclusive.

    Number 20 of 1975: CAPITAL GAINS TAX ACT, 1975

  2. #1343166

    (1) Aon duine arb éagóir leis aon mheasúnacht faoin Acht seo a dhéanfaidh an cigire no cibé oifigeach eile dá luaitear i mír 1 (2) air, beidh sé i dteideal achomharc a dhéanamh chun na gCoimisinéirí Achomhairc, ar fhógra i scríbhinn a thabhairt, laistigh de thríocha lá tar éis dáta an fhógra measúnachta, don chigire nó don oifigeach eile, agus mura ndéanfaidh duine dar tugadh fógra measúnachta fógra achomhairc a thabhairt nó i gcás ina bhfailleoidh nó ina ndiúltóidh duine a thug fógra achomhairc freastal os comhair na gCoimisinéirí Achomairc an tráth agus san áit a bheidh ceaptha chun achomhairc a éisteacht, is measúnacht chríochnaitheach dho-chloíte an mheasúnacht a rinneadh air.

    (1) A person aggrieved by any assessment under this Act made upon him by the inspector or such other officer as is mentioned in paragraph 1 (2) shall be entitled to appeal to the Appeal Commissioners on giving, within thirty days after the date of the notice of assessment, notice in writing to the inspector or other officer, and in default of notice of appeal by a person to whom notice of assessment has been given or in case of the neglect or refusal of a person, who has given notice of appeal, to attend before the Appeal Commissioners at the time and place appointed for the purpose of hearing appeals, the assessment made on him shall be final and conclusive.

    Number 33 of 1978: CAPITAL GAINS TAX (AMENDMENT) ACT, 1978

  3. #1400462

    “(1) Aon duine arb éagóir leis aon mheasúnacht faoin Acht seo a dhéanfaidh an cigire nó cibé oifigeach eile dá luaitear i mír 1 (2) air, beidh sé i dteideal achomharc a dhéanamh chun na gCoimisinéirí Achomhairc ar fhógra i scríbhinn a thabhairt, laistigh de thríocha lá tar éis dháta an fhógra measúnachta, don chigire nó don oifigeach eile agus, mura ndéanfaidh duine dár tugadh fógra measúnachta fógra achomhairc a thabhairt, is measúnacht chríochnaitheach dhochloíte an mheasúnacht a rinneadh air.”, agus

    "(1) A person aggrieved by any assessment under this Act made upon him by the inspector or such other officer as is mentioned in paragraph 1 (2) shall be entitled to appeal to the Appeal Commissioners on giving, within thirty days after the date of the notice of assessment, notice in writing to the inspector or other officer and, in default of notice of appeal by a person to whom notice of assessment has been given, the assessment made on him shall be final and conclusive.", and

    Number 15 of 1983: FINANCE ACT, 1983

  4. #494529

    (i) an uimhir thagartha atá luaite ar aon fhoirm thuairisceán ioncaim nó fógra measúnachta a d’eisigh na Coimisinéirí Ioncaim chuig an duine, nó

    (i) the reference number stated in any return of income form or notice of assessment issued to the person by the Revenue Commissioners, or

    FINANCE ACT 2010

  5. #498008

    (b) I gcás gur príomhaí cláraithe an duine a measúnaíodh, eiseoidh an t-oifigeach Ioncaim an fógra measúnachta nó measúnachta leasaithe trí mheán leictreonach.

    (b) Where the person assessed is a registered principal, the Revenue officer shall issue the notice of assessment or of amended assessment by electronic means.

    FINANCE ACT 2011

  6. #1301851

    agus beidh aon suim a mhuirearófar le haon mheasúnacht den sórt sin dlite, faoi réir aon achomhairc in aghaidh na measúnachta, laistigh de cheithre lá dhéag tar éis an fógra measúnachta a eisiúint.

    and any sum charged by any such assessment shall, subject to any appeal against the assessment, be due within fourteen days after the issue of the notice of assessment.

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  7. #1399337

    “(6) (a) Mura bhfaighfear fógra achomhairc ó dhuine dár tugadh fógra measúnachta beidh an mheasúnacht a rinneadh air ina measúnacht chríochnaitheach dhochloíte.

    "(6) ( a ) In default of notice of appeal by a person to whom notice of assessment has been given the assessment made on him shall be final and conclusive.

    Number 15 of 1983: FINANCE ACT, 1983

  8. #1399355

    (A) trí “laistigh de 12 mhí tar éis dháta an fhógra measúnachta” a chur isteach i ndiaidh “á iarraidh sin” i mír (a), agus

    (A) by the insertion in paragraph (a) after "behalf" of "within 12 months after the date of the notice of assessment", and

    Number 15 of 1983: FINANCE ACT, 1983

  9. #1399793

    (b) an uimhir thagartha atá luaite ar aon fhoirm thuairisceán ioncaim nó fógra measúnachta a eiseoidh cigire chuig an duine sin, agus

    ( b ) the reference number stated on any return of income form or notice of assessment issued to that person by an inspector, and

    Number 15 of 1983: FINANCE ACT, 1983

  10. #1462845

    ní gá aon sonraí a leagan amach san fhógra measúnachta seachas sonraí i dtaobh méid na cánach a bheidh le híoc ag an duine inmhuirearaithe.

    it shall not be necessary to set forth in the notice of assessment any particulars other than particulars as to the amount of tax to be paid by the chargeable person.

    Number 12 of 1988: FINANCE ACT, 1988

  11. #1463015

    (3) I gcás go gcuirfidh an cigire, nó aon oifigeach eile de chuid na gCoimisinéirí Ioncaim ag gníomhú dó le fios an chigire, faoi deara go n-eiseofar, trí aon phróiseas leictreonach, fótagrafach nó eile, fógra réamhchánach ar a mbeidh ainm an chigire nó fógra measúnachta nó fógra faoi leasú ar mheasúnacht ar a mbeidh ainm an chigire, measfar, chun críocha uile na nAchtanna Cánach, gur thug an cigire an fógra réamhchánach sin chomh fada lena thuairim agus measfar, chun na gcríoch sin, go ndearna an cigire an mheasúnacht nó an mheasúnacht leasaithe sin lena mbaineann an fógra measúnachta nó an fógra faoi mheasúnacht leasaithe, de réir mar a bheidh, chomh fada lena bhreithiúnas.

    (3) Where the inspector or any other officer of the Revenue Commissioners acting with the knowledge of the inspector causes to issue, by any electronic, photographic or other process, a notice of preliminary tax bearing the name of the inspector or a notice of assessment or a notice of an amendment of an assessment bearing the name of the inspector, the said notice of preliminary tax shall, for all the purposes of the Tax Acts, be deemed to have been given by the inspector to the best of his opinion and the said assessment or amended assessment to which the notice of assessment or notice of amended assessment relates, as the case may be, shall, for those purposes, be deemed to have been made by the inspector to the best of his judgement.

    Number 12 of 1988: FINANCE ACT, 1988

  12. #466863

    (5) (a) Beidh aon cháin chuí a mheasúnófar ar bhainisteoir ciste cháilithigh faoin gCaibidil seo dlite laistigh de mhí tar éis an fógra measúnachta a eisiúint (mura mbeidh an cháin sin dlite níos luaithe ná sin faoi fho-alt (1)) faoi réir aon achomhairc i gcoinne na measúnachta, ach ní dhéanfaidh aon achomharc den sórt sin difear don dáta a mbeidh aon mhéid dlite faoi fho-alt (1).

    (5) (a) Any appropriate tax assessed on a qualifying fund manager under this Chapter shall be due within one month after the issue of the notice of assessment (unless that tax is due earlier under subsection (1)) subject to any appeal against the assessment, but no such appeal shall affect the date when any amount is due under subsection (1).

    FINANCE ACT, 1999

  13. #467188

    (5) Aon cháin iarchoimeádta díbhinne a mheasúnófar ar dhuine cuntasach faoin gCaibidil seo beidh sí dlite laistigh de mhí tar éis an fógra measúnachta a eisiúint (mura mbeidh an cháin sin dlite níos luaithe faoi fho-alt (2)) faoi réir aon achomhairc i gcoinne na measúnachta, ach ní dhéanfaidh aon achomharc den sórt sin difear don dáta ar a mbeidh aon mhéid dlite faoi fho-alt (2).

    (5) Any dividend withholding tax assessed on an accountable person under this Chapter shall be due within one month after the issue of the notice of assessment (unless that tax is due earlier under subsection (2)) subject to any appeal against the assessment, but no such appeal shall affect the date when any amount is due under subsection (2).

    FINANCE ACT, 1999

  14. #497793

    (12) Maidir le haon cháin iomchuí arna measúnú ar dhuine faoin alt seo, beidh sí dlite laistigh de mhí amháin tar éis an fógra measúnachta a eisiúint (mura rud é go mbeidh an cháin sin dlite níos luaithe ná sin faoi fho-alt (9)) ach sin faoi réir an mhéid seo a leanas—

    (12) Any relevant tax assessed on a person under this section shall be due within one month after the issue of the notice of assessment (unless that tax is due earlier under subsection (9)) subject to—

    FINANCE ACT 2011

  15. #498106

    (b) I gcás go ndéanfar measúnacht de réir mhír (a), tabharfaidh cigire nó oifigeach Ioncaim eile don duine atá á mheasúnúnó á measúnú fógra faoin measúnacht a rinneadh ach ní gá aon sonraí a leagan amach san fhógra measúnachta ach sonraí maidir leis an méid cánach atá le híoc ag an duine atá á mheasúnúnó á measúnú.

    (b) Where an assessment is made in accordance with paragraph (a), an inspector or other Revenue officer shall give notice to the person assessed of the assessment made but it shall not be necessary to set out in the notice of assessment any particulars other than particulars as to the amount of tax to be paid by the person assessed.

    FINANCE ACT 2011

  16. #824199

    —(1) Duine ar a ngoillfidh aon cháinmheas chun cánach ioncuim a dhin an cigire cánach, no pé oifigeach eile a cheapfidh na Coimisinéirí Ioncuim chuige sin, air beidh teideal aige athchomharc do dhéanamh chun na gCoimisinéirí Speisialta ar fhógra i scríbhinn do thabhairt, laistigh de lá is fiche tar éis dáta fógra an cháinmheasa no tar éis dáta an fhógra fé alt 3 den Acht so go bhfuiltear tar éis cáinmheasa do dhéanamh (pe'ca aca é), don chigire cánach no don oifigcach eile sin adubhradh no, i gcás cáinmheasa fé alt 124 den Income Tax Act, 1918, do Chléireach na gCoimisinéirí Speisialta.

    —(1) A person aggrieved by any assessment to income tax made upon him by the inspector of taxes or such other officer as the Revenue Commissioners shall appoint in that behalf shall be entitled to appeal to the Special Commissioners on giving, within twenty-one days after the date of the notice of assessment or of the notice under section 3 of this Act that assessments have been made (as the case may be), notice in writing to the inspector of taxes or such other officer as aforesaid or, in the case of an assessment under section 124 of the Income Tax Act, 1918, to the Clerk to the Special Commissioners.

    Number 32 of 1929: FINANCE ACT, 1929

  17. #824209

    (6) Mara ndinidh duine dar tugadh fógra cáinmheasa fógra athchomhairc do thabhairt no má dhineann duine do thug fógra athchomhairc faillí no diúltú maidir le teacht i láthair na gCoimisinéirí Speisialta san am agus san áit a ceapadh chun athchomharcanna d'éisteacht beidh -an cáinmheas a dineadh air ina cháinmheas dheiridh gan aon dul thairis.

    (6) In default of notice of appeal by a person to whom notice of assessment has been given or in case of the neglect or refusal of a person, who has given notice of appeal, to attend before the Special Commissioners at the time and place appointed for the purpose of hearing appeals, the assessment made on him shall be final and conclusive.

    Number 32 of 1929: FINANCE ACT, 1929

  18. #1173936

    agus féadfar an fógra measúnachta a bheith dá réir sin, ach tabharfaidh an cigire cánach, má iarrtar sin air, sonraí na luachanna bliantúla nó na luachanna inmheasúnaithe a bheidh ar áireamh in aon mheasúnacht amháin a bheidh déanta de bhun mhír (b) den fho-alt seo.

    and the notice of assessment may be stated correspondingly, but particulars of the annual or assessable values comprised in one assessment made pursuant to paragraph (b) of this subsection shall, on request, be given by the inspector of taxes.

    Number 23 of 1963: FINANCE ACT, 1963

  19. #1173986

    (2) Leasaítear leis seo fo-alt (1) d'alt 196 den Income Tax Act, 1918, trí “judge of the Circuit Court in whose circuit is situate, in the case of (a) a person who is not resident in the State, (b) the estate of a deceased person, (c) an incapacitated person, or (d) a trust, the place where the assessment was made and, in any other case, the place to which the notice of assessment was addressed” a chur in ionad “recorder or county court judge, as the case may be, having jurisdiction in the place where the assessment was made”.

    (2) Subsection (1) of section 196 of the Income Tax Act, 1918, is hereby amended by the substitution of "judge of the Circuit Court in whose circuit is situate, in the case of (a)a person who is not resident in the State, (b) the estate of a; deceased person, (c) an incapacitated person, or (d)a trust, the place where the assessment was made and, in any other case, the place to which the notice of assessment was addressed" for "recorder or county court judge, as the case may be, having jurisdiction in the place where the assessment was made".

    Number 23 of 1963: FINANCE ACT, 1963

  20. #1223219

    —Gach measúnacht, dúblach, muirear, banna, barántas, fógra measúnachta nó éilimh, nó doiciméad eile is gá a úsáid agus cáin á measúnú, á muirearú, á bailiú agus á tobhach, beidh sé de réir na bhfoirmeacha a bheidh forordaithe ó am go ham chuige sin ag na Coimisinéirí Ioncaim, agus beidh doiciméad san fhoirm fhorordaithe a sholáthróidh nó a cheadóidh siad bailí agus éifeachtach.

    —Every assessment, duplicate, charge, bond, warrant, notice of assessment or of demand, or other document required to be used in assessing, charging, collecting and levying tax shall be in accordance with the forms prescribed from time to time in that behalf by the Revenue Commissioners, and a document in the form prescribed and supplied or approved by them shall be valid and effectual.

    Number 6 of 1967: INCOME TAX ACT, 1967

  21. #1223501

    agus féadfar an fógra measúnachta a bheith dá réir sin, ach tabharfaidh an cigire, má iarrtar sin air, sonraí na luachanna bliantúla nó na luachanna inmheasúnaithe a bheidh ar áireamh in aon mheasúnacht amháin a rinneadh de bhun mhír (b).

    and the notice of assessment may be stated correspondingly, but particulars of the annual or assessable values comprised in one assessment made pursuant to paragraph (b) shall, on request, be given by the inspector.

    Number 6 of 1967: INCOME TAX ACT, 1967

  22. #1227905

    —(1) Duine ar bith arb éagóir leis aon mheasúnacht i leith cánach ioncaim a dhéanfaidh cigire nó aon oifigeach eile air a cheap na Coimisinéirí Ioncaim chuige sin (dá ngairtear “oifigeach eile” anseo ina dhiaidh seo san alt seo) beidh teideal aige achomharc a dhéanamh chun na gCoimisinéirí Speisialta ar fhógra i scríbhinn a thabhairt don chigire nó don oifigeach eile laistigh de lá agus fiche tar éis dáta an fhógra mheasúnachta nó an fhógra faoi alt 180 go ndearnadh measúnachtaí (de réir mar a bheidh).

    —(1) A person aggrieved by any assessment to income tax made upon him by the inspector or such other officer as the Revenue Commissioners shall appoint in that behalf (hereafter in this section referred to as "other officer") shall be entitled to appeal to the Special Commissioners on giving, within twenty-one days after the date of the notice of assessment or of the notice under section 180 that assessments have been made (as the case may be), notice in writing to the inspector or other officer.

    Number 6 of 1967: INCOME TAX ACT, 1967

  23. #1227933

    (6) Mura bhfaighfear fógra achomhairc ó dhuine dar tugadh fógra measúnachta nó má fhaillíonn nó má dhiúltaíonn duine a mbeidh fógra achomhairc tugtha aige, láithriú os comhair na gCoimisinéirí Speisialta san am agus san áit a bheidh ceaptha le haghaidh achomhairc a éisteacht, beidh measúnacht a rinneadh air críochnaitheach dochloíte.

    (6) In default of notice of appeal by a person to whom notice of assessment has been given or in case of the neglect or refusal of a person, who has given notice of appeal, to attend before the Special Commissioners at the time and place appointed for the purpose of hearing appeals, the assessment made on him shall be final and conclusive.

    Number 6 of 1967: INCOME TAX ACT, 1967

  24. #1228154

    an áit ina ndearnadh an mheasúnacht, agus, in aon chás eile, an áit ar chuici a seoladh an fógra measúnachta, agus déanfaidh na Coimisinéirí Speisialta aon ráiteas nó sceideal ina seilbh a tugadh dóibh chun críocha an achomhairc a tharchur chun an bhreithimh sin.

    the place where the assessment was made, and, in any other case, the place to which the notice of assessment was addressed, and the Special Commissioners shall transmit to the said judge, any statement or schedule in their possession which was delivered to them for the purposes of the appeal.

    Number 6 of 1967: INCOME TAX ACT, 1967

  25. #1301606

    (b) D'ainneoin forálacha alt 477 den Acht Cánach Iomcaim, 1967, beidh cáin ioncaim a measúnaíodh ar chuideachta faoin alt seo dlite laistigh de mhí tar éis fógra measúnachta a eisiúint (mura mbeidh sí dlite níos luaithe faoi fho-alt (5) nó (10)) faoi réir aon achomhairc in aghaidh na measúnachta, ach ní dhéanfaidh aon achomharc den sórt sin difear don dáta a bheidh cáin dlite faoi fho-alt (5) nó (10).

    ( b ) Income tax assessed on a company under this section shall, notwithstanding the provisions of section 477 of the Income Tax Act, 1967 , be due within one month after the issue of the notice of assessment (unless due earlier under subsection (5) or (10)) subject to any appeal against the assessment, but no such appeal shall affect the date when tax is due under subsection (5) or (10).

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  26. #1304096

    (1) I gcás a mbeidh dhá mheasúnacht nó níos mó le déanamh ar dhuine faoi Sceideal D, E nó F nó faoi dhá Sceideal nó níos mó acu sin, féadfar an cháin sna measúnachtaí a lua in aon suim amháin, agus féadfar an fógra measúnachta a bheith dá réir sin.

    (1) Where two or more assessments fall to be made on a person under Schedule D, E or F or under two or more of those Schedules, the tax in the assessments may be stated in one sum, and the notice of assessment may be stated correspondingly.

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  27. #1339894

    (iii) go ndéanfar measúnacht air don bhliain sin i leith na mbrabús nó na ngnóchan sin ar mhéid a chinnfear de réir forálacha alt 58 (1) den Acht Cánach Ioncaim, 1967 ,

    (iii) an assessment is made upon him for that year in respect of those profits or gains on an amount determined in accordance with the provisions o action 58 (1) of he Income Tax Act, 1967 , he shall be entitled, on giving, within 30 days after the date of the notice of assessment, notice in writing to that effect to the inspector, to elect to be charged to tax for that year in respect of those profits or gains on an amount equal to the amount of those profits or gains of such one of the periods—

    Number 21 of 1978: FINANCE ACT, 1978

  28. #1399409

    (7) (a) Aon fhógra achomhairc nár tugadh laistigh den am a theorainnítear le fo-alt (1) measfar gur tugadh amhlaidh é i gcás ina ndearna an cigire nó cibé oifigeach eile mar a dúradh, ar iarratas i scríbhinn a bheith déanta chuige á iarraidh sin laistigh de 12 mhí tar éis dháta an fhógra measúnachta agus ar é a bheith sásta nár fhéad an t-iarratasóir mar gheall ar asláithreacht, breoiteacht nó cúis réasúnach eile, fógra achomhairc a thabhairt laistigh den am a theorainnítear agus go ndearnadh an t-iarratas gan mhoill neamhréasúnach ina dhiaidh sin, a chur in iúl don iarratasóir i scríbhinn gur géilleadh dá iarratas.

    (7) ( a ) A notice of appeal not given within the time limited by subsection (1) shall be regarded as having been so given where, on an application in writing having been made to him in that behalf within 12 months after the date of the notice of assessment, the inspector or such other officer as aforesaid, being satisfied that, owing to absence, sickness or other reasonable cause, the applicant was prevented from giving notice of appeal within the time limited and that the application was made thereafter without unreasonable delay, notifies the applicant in writing that his application has been allowed.

    Number 15 of 1983: FINANCE ACT, 1983

  29. #1400401

    (10) (a) Beidh luathcháin chorparáide a mheasúnófar ar chuideachta faoin alt seo dlite laistigh de mhí tar éis an fógra measúnachta a eisiúint (mura mbeidh sí dlite níos luaithe ná sin faoi fho-alt (6) nó (8)) faoi réir aon achomhairc i gcoinne na measúnachta, ach ní dhéanfaidh aon achomharc den sórt sin difear don dáta ar a mbeidh cáin dlite faoi fho-alt (6) nó (8).

    ( 10 ) ( a ) Advance corporation tax assessed on a company under this section shall be due within one month after the issue of the notice of assessment (unless due earlier under subsection (6) or (8)) subject to any appeal against the assessment, but no such appeal shall affect the date when tax is due under subsection (6) or (8).

    Number 15 of 1983: FINANCE ACT, 1983

  30. #1431977

    (8) (a) Beidh aon cháin chuí a mheasúnófar ar ghlacadóir taisce iomchuí faoin gCaibidil seo dlite laistigh de mhí tar éis an fógra measúnachta a eisiúint (mura mbeidh an cháin sin nó aon mhéid a ndéileálfar leis mar mhéid ar cuntas na cánach sin dlite níos luaithe ná sin faoi fho-alt (3) nó (4)) faoi réir aon achomhairc i gcoinne na measúnachta, ach ní dhéanfaidh aon achomharc den sórt sin difear don dáta ar a mbeidh aon mhéid dlite faoin bhfo-alt sin (3) nó (4), agus

    ( 8 ) ( a ) Any appropriate tax assessed on a relevant deposit taker under this Chapter shall be due within one month after the issue of the notice of assessment (unless that tax or any amount treated as an amount on account of it is due earlier under subsection (3) or (4)) subject to any appeal against the assessment, but no such appeal shall affect the date when any amount is due under the said subsection (3) or (4), and

    Number 13 of 1986: FINANCE ACT, 1986

  31. #1463783

    (9) (a) Aon mhéid den tobhach a bheidh measúnaithe ar dhuine inmhuirearaithe faoin alt seo beidh sé dlite laistigh de mhí amháin tar éis an fógra measúnachta a eisiúint (mura mbeidh an méid sin nó aon mhéid a áireofar mar mhéid ar cuntas an méid sin dlite níos luaithe faoi fho-alt (5) nó (6)), faoi réir aon achomhairc i gcoinne na measúnachta, ach ní dhéanfaidh aon achomharc den sórt sin difear don dáta a mbeidh aon mhéid dlite faoi fho-alt (5) nó (6).

    ( 9 ) ( a ) Any amount of the levy assessed on a chargeable person under this section shall be due within one month after the issue of the notice of assessment (unless that amount or any amount treated as an amount on account of it is due earlier under subsection (5) or (6)), subject to any appeal against the assessment, but no such appeal shall affect the date when any amount is due under subsection (5) or (6).

    Number 12 of 1988: FINANCE ACT, 1988

  32. #1486285

    (6) (a) Beidh aon cháin chuí a mheasúnófar ar ghnóthas comhinfheistíochta faoin Sceideal seo dlite laistigh de mhí tar éis an fógra measúnachta a eisiúint (mura mbeidh an cháin sin dlite níos luaithe ná sin faoi fhomhír (3)) faoi réir aon achomhairc i gcoinne na measúnachta, ach ní dhéanfaidh aon achomharc den sórt sin difear don dáta ar a mbeidh aon mhéid dlite faoin bhfomhír sin (3), agus

    ( 6 ) ( a ) Any appropriate tax assessed on a collective investment undertaking under this Schedule shall be due within one month after the issue of the notice of assessment (unless that tax is due earlier under subparagraph (3)) subject to any appeal against the assessment, but no such appeal shall affect the date when any amount is due under the said subparagraph (3), and

    Number 10 of 1989: FINANCE ACT, 1989

  33. #1637393

    Go ndéanfar foráil san Acht lena dtabharfar éifeacht don Rún seo chun muirear a fhorchur, de réir fhorálacha an Achta sin, ar dhaoine ar sheirbheáil na Coimisinéirí Ioncaim fógra orthu i dtaobh measúnachta ar dhleacht is iníoctha.

    THAT PROVISION BE MADE IN THE ACT GIVING EFFECT TO THIS RESOLUTION FOR IMPOSING A CHARGE IN ACCORDANCE WITH THE PROVISIONS OF THAT ACT, ON PERSONS WHO HAVE BEEN SERVED WITH A NOTICE OF ASSESSMENT OF DUTY PAYABLE BY THE REVENUE COMMISSIONERS.

    Order of Business (Dáil Éireann/Seanad Éireann)

  34. #1339874

    [EN]

    [GA] (1) Where an assessment in respect of profits or gains from farming is made in accordance with the provisions of section 58 of the Income Tax Act, 1967 , on an individual, other than an individual to whom section 16 applies, for any year of assessment (being the year 1978-79 or any subsequent year of assessment), he shall be entitled, on giving, within 30 days after the date of the notice of assessment, notice in writing to that effect to the inspector, to elect to be charged to tax for that year in respect of those profits or gains on an amount determined in accordance with the provisions of section 21 and all the provisions of the Income Tax Acts (including, in particular, the provisions relating to appeals against assessments and payments on account) shall apply in relation to the said assessment as if the notice given to the inspector were a notice of appeal against the assessment under section 416 of the Income Tax Act, 1961, and the said assessment shall be amended as necessary so as to give effect to the election so made by the individual. [GA]

    Number 21 of 1978: FINANCE ACT, 1978

  35. #1347936

    “(4) D'ainneoin fhorálacha fho-alt (3), más rud é, de bhua an fho-ailt sin (3) go ndéanfar, de réir fhorálacha alt 21, measúnacht i leith brabúis nó gnóchain ó fheirmeoireacht ar phearsa aonair d'aon bhliain mheasúnachta, beidh sé i dteideal, ar fhógra sa chéill sin a thabhairt i scríbhinn don chigire laistigh de 30 lá tar éis dáta an fhógra faoin measúnacht, a roghnú go muirearófar cáin air don bhliain sin i leith na mbrabús nó na ngnóchan sin ar mhéid a chinnfear de réir fhorálacha alt 58 den Acht Cánach Ioncaim, 1967 , agus beidh feidhm ag forálacha uile na nAchtanna Cánach Ioncaim (lena n-áirítear, go háirithe, na forálacha a bhaineann le hachomhairc in aghaidh measúnachtaí agus íocaíochtaí ar cuntas) i ndáil leis an measúnacht sin ionann is dá mba fhógra achomhairc in aghaidh na measúnachta faoi alt 416 den Acht Cánach Ioncaim, 1967 , an fógra a tugadh don chigire, agus leasófar an mheasúnacht sin de réir mar is gá chun éifeacht a thabhairt don roghnú a rinne an phearsa aonair amhlaidh.

    "(4) Notwithstanding the provisions of subsection (3), where, by virtue of the said subsection (3), an assessment in respect of profits or gains from farming is made in accordance with the provisions of section 21 on an individual for any year of assessment, he shall be entitled, on giving, within 30 days after the date of the notice of assessment, notice in writing to that effect to the inspector, to elect to be charged to tax for that year in respect of those profits or gains on an amount determined in accordance with the provisions of section 58 of the Income Tax Act, 1967 , and all the provisions of the Income Tax Acts (including, in particular, the provisions relating to appeals against assessments and payments on account) shall apply in relation to the said assessment as if the notice given to the inspector were a notice of appeal against the assessment under section 416 of the Income Tax Act, 1967 , and the said assessment shall be amended as necessary so as to give effect to the election so made by the individual.

    Number 11 of 1979: FINANCE ACT, 1979

  36. #1379900

    “20B.—(1) I gcás measúnacht i leith brabúis nó gnóchain ó fheirmeoireacht a bheith déanta ar phearsa aonair, seachas pearsa aonair lena mbaineann alt 16, d'aon bhliain mheasúnachta (arb í an bhliain 1981-82 nó aon bhliain mheasúnachta dá éis sin í), féadfaidh sé, ar fhógra sa chéill sin a thabhairt i scríbhinn don chigire laistigh de 30 lá tar éis dáta an fhógra faoin measúnacht, a roghnú go muirearófar cáin air don bhliain sin i leith na mbrabús nó na ngnóchan sin de réir fhorálacha fho-alt (2), agus beidh feidhm ag forálacha uile na nAchtanna Cánach Ioncaim (lena n-áirítear, go háirithe, na forálacha a bhaineann le hachomhairc in aghaidh measúnachtaí agus íocaíochtaí ar cuntas) i ndáil leis an measúnacht sin ionann is dá mba fhógra achomhairc in aghaidh na measúnachta faoi alt 416 den Acht Cánach Ioncaim, 1967 , an fógra a tugadh don chigire, agus leasófar an mheasúnacht sin de réir mar is gá chun éifeacht a thabhairt don roghnú a rinne an phearsa aonair amhlaidh:

    "20B.—(1) Where an assessment in respect of profits or gains from farming is made on an individual, other than an individual to whom section 16 applies, for any year of assessment (being the year 1981-82 or any subsequent year of assessment), he may upon giving, within 30 days after the date of the notice of assessment, notice in writing to that effect to the inspector, elect to be charged to tax for that year in respect of those profits or gains in accordance with the provisions of subsection (2), and all the provisions of the Income Tax Acts (including, in particular, the provisions relating to appeals against assessments and payments on account) shall apply in relation to the said assessment as if the notice given to the inspector were a notice of appeal against the assessment under section 416 of the Income Tax Act, 1967 , and the said assessment shall be amended as necessary so as to give effect to the election so made by the individual:

    Number 16 of 1981: FINANCE ACT, 1981