(a) is é an ráta cánach atá dlite den duine lena mbaineann i leith soláthar an ráta cánach is inmhuirearaithe an tráth a sholáthraítear na hearraí nó na seirbhísí,
(a) the rate of tax due by the person concerned in respect of a supply shall be the rate of tax chargeable at the time the goods or services are supplied,
gurb é B an ráta faoin gcéad cánach is inmhuirearaithe i ndáil le soláthar na n-earraí sin, agus
B is the percentage rate of tax chargeable in relation to the supply of those goods,
An ráta cánach
Rate of tax
gurb é B an ráta faoin gcéad cánach a shonraítear in alt 11(1)(a).
B is the percentage rate of tax specified in section 11(1)(a).
An Ráta Cánach
Rate of Tax
An ráta cánach
Rate of tax
530E.—(1) Chun críche alt 530D(2), is éard é an ráta cánach—
530E.—(1) For the purpose of section 530D(2), the rate of tax—
An Ráta Cánach
Rate of Tax
An ráta cánach gur dá réir a déanfar aisíocanna áirithe.
Rate of tax at which certain repayments are to be made.
(2) Déanfar tagairtí in aon achtachán don alt sin 23 den Finance Act, 1920, arna leasú leis an bhfo-alt sin (4) d'alt 3 den Acht Airgeadais, 1932, d'fhorléiriú, agus beidh éifeacht acu, faoi réir an mhalairtithe a déantar le fo-alt (1) den alt seo agus ag féachaint go cuí don mhalairtiú sin agus, go sonrach, déanfar tagairtí in aon achtachán do leath an ráta chaighdeánaigh chánach maidir leis an gcéad chéad punt d'ioncam inchánach d'fhorléiriú, i gcás an chéad céad punt d'ioncam inchánach, mar thagairtí do dhá chúigiú an ráta chaighdeánaigh chánach agus d'fhorléiriú, i gcás an chéad chéad punt eile d'ioncam inchánach, mar thagairtí do cheithre chúigiú an ráta chaighdeánaigh chánach.
(2) References in any enactment to the said section 23 of the Finance Act, 1920 as amended by the said subsection (4) of section 3 of the Finance Act, 1932 , shall be construed and have effect subject and with due regard to the substitution effected by subsection (1) of this section and, in particular, references in any enactment to half the standard rate of tax in relation to the first one hundred pounds of taxable income shall, as respects the first one hundred pounds of taxable income, be construed as references to two-fifths of the standard rate of tax and shall, as respects the next one hundred pounds of taxable income, be construed as references to four-fifths of the standard rate of tax.
(A) half the standard rate of tax,
(A) half the standard rate of tax,
An ráta cánach.
Rate of tax.
ciallaíonn “an ráta caighdeánach cánach” an lánráta cánach ioncaim a mhuirearaítear in aghaidh na bliana;
"standard rate of tax" means the full rate of income tax charged for the year;
(i) leath an ráta chaighdeánaigh cánach,
(i) half the standard rate of tax,
(b) an ráta cánach a údaraítear a bhaint as an díbhinn le halt 456.
( b ) the rate of tax authorised to be deducted from the dividend by section 456.
An ráta cánach ar dá réir a dhéanfar aisíoc. [1925, a. 11; 1959 (Uimh. 2), a. 17 (4), 18.]
Rate of tax at which repayments are to be made.
(5) Leasaítear leis seo alt 497 den Acht Cánach Ioncaim, 1967 , trí “mar a fhoráiltear a mhalairt leis an Acht seo, de réir an ráta chaighdeánaigh cánach don bhliain sin, nó de réir dhá thrian an ráta sin, de réir mar a bheidh, agus aon aisíoc cánach ioncaim in aghaidh aon bhliana measúnachta a mbeidh teideal ag duine ar bith chuige maidir le haon laghdú ar an ráta cánach ar an gcéad £100 d'ioncam inchánach faoi alt 2 den Acht Airgeadais, 1970 , déanfar é, ach amháin mar a fhoráiltear a mhalairt leis an Acht seo, de réir an ráta chaighdeánaigh cánach don bhliain sin” a chur in ionad “mar a bhforáiltear a mhalairt leis an Acht seo”.
(5) Section 497 of the Income Tax Act, 1967 , is hereby amended by the insertion after "standard rate of tax for that year" of ", or at two-thirds of that rate, as the case may be, and any repayment of income tax for any year of assessment to which any person may be entitled in respect of the reduction of the rate of tax on the first £100 of taxable income under section 2 of the Finance Act, 1970 , shall, save as otherwise provided by this Act, be made at one-third of the standard rate of tax for that year".
(v) cuirfear “increasing the rate of tax” in ionad “imposing tax” i mír (b).
"increasing the rate of tax" shall be substituted in paragraph (b) for "imposing tax".
cuirfear “a mhéadaigh an ráta cánach amhlaidh” in ionad “a d'fhorchuir an cháin amhlaidh” agus cuirfear “a mhéadaigh an ráta cánach” in ionad “a d'fhorchuir an cháin”.
"so increasing the rate of tax" shall be substituted for "so imposing the tax" and "increasing the rate of tax" shall be substituted for "imposing tax".
(vii) In alt 434 (1), cuirfear an focal “caighdeánach” isteach i ndiaidh an fhocail “ráta”.
(vii) In section 434 (1), before rate of tax "there shall be inserted "standard".
An ráta cánach
Rate of tax
An ráta cánach
Rate of tax
An ráta cánach
Rate of tax
An ráta cánach
Rate of tax
Ráta laghdaithe cánach d'ús áirithe.
Reduced rate of tax for certain interest.
An ráta cánach
Rate of tax
An Ráta cánach
Rate of tax
An Ráta cánach
Rate of tax
An Ráta cánach
Rate of tax
An Ráta cánach
Rate of tax
An ráta cánach
Rate of tax
An ráta cánach
Rate of tax
An ráta cánach
Rate of tax
Méadú ar an ráta cánach ar earraí agus seirbhísí áirithe.
Increase of rate of tax on certain goods and services.
An ráta cánach
Rate of tax
Tuairisc an ráta
Rate of tax
An ráta cánach
Rate of tax
An ráta cánach
Rate of tax
An ráta cánach
Rate of tax
Tuairisc an ráta
Rate of tax
Ráta cánach i ndáil le fruiliú gearrthéarma earraí áirithe.
Rate of tax in relation to short-term hiring of certain goods.
An ráta cánach
Rate of tax
An ráta cánach
Rate of tax
Ráta cánach i ndáil le fruiliú gearrthéarma earraí áirithe.
Rate of tax in relation to short-term hiring of certain goods.
An ráta cánach
Rate of tax
An ráta cánach
Rate of tax
Tuairisc an ráta
Rate of tax
Méadú ar ráta cánach a chur siar (teaghaisí príobháideacha).
Deferment of increase in rate of tax (private dwellings).
An ráta cánach
Rate of tax
An ráta cánach
Rate of tax