'exemption from tax' — Parallel English-Irish Corpus of Legislation | Gaois research group

Jump to main content

Filter results

Collections

61 results in 25 documents

#1298798

(a) le linn an t-ioncam ó infheistíochtaí ciste árachais saoil na cuideachta a bheith á ríomh chun críocha alt 43, déanfar aon ús, díbhinní agus íocaíochtaí eile lena mbaineann alt 50 nó alt 462 den Acht Cánach Ioncaim, 1967 , a áireamh d'ainneoin na díolúine ó cháin a thugtar leis na hailt sin faoi seach,

( a ) in computing for the purposes of section 43 the income from the investments of the life assurance fund of the company, any interest, dividends and other payments to which section 50 of the Income Tax Act, 1967 , extends shall be included notwithstanding the exemption from tax conferred by those sections respectively.

Number 7 of 1976: ORPORATION TAX ACT, 1976
#1298804

(4) San alt seo agus in alt 52 ciallaíonn “urrúis saor-ó-cháin” urrúis lena mbaineann alt 464 (urrúis a eisiúint fara díolúine ó cháin), alt 470 (urrúis de chuid údaráis áitiúla Eireannacha a eisíodh lasmuigh den Stát) nó alt 474 (urrúis áirithe a bheith díolmhaithe ó cháin) den Acht Cánach Ioncaim, 1967 , agus ar urrúis iad a eisíodh faoi choinníoll a rialaíonn áireamh an úis orthu chun críocha cánach ionas go n-eisiafar an t-ús ar na hurrúis le linn ioncam nó brabúis a bheith á ríomh.

(4) In this section and in section 52 "tax-free securities" means securities to which section 464 (issue of securities with exemption from tax) of the Income Tax Act, 1967 , applies and which were issued with a condition regulating the treatment of the interest thereon for tax purposes such that interest on the securities is excluded in computing income or profits.

Number 7 of 1976: ORPORATION TAX ACT, 1976
#1299795

(b) ar dáileadh é a dtugtar saindíolúine (seachas le halt 2 (ní hinmhuirearaithe cáin chorparáide ar dháiltí cuideachta cónaithí)) i ndáil leis, cibé acu go sonrach nó de bhua díolúine níos ginearálta ó cháin, faoi aon fhoráil de na hAchtanna Cánach.

( b ) the distribution is one in relation to which express exemption (otherwise than by section 2 (resident company distributions not chargeable to corporation tax)) is given, whether specifically or by virtue of a more general exemption from tax, under any provision of the Tax Acts.

Number 7 of 1976: ORPORATION TAX ACT, 1976
#1362142

Aon cheardchumann cláraithe atá coiscthe, le reacht nó ag a rialacha, ó shuim níos mó ná £2,000 mar shuim chomhlán, nó £750 sa bhliain ar mhodh blianachta, a árachú do dhuine ar bith, beidh sé i dteideal díolúine ó cháin faoi Sceideal C, D agus F 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 £2,000 by way of gross sum, or £750 a year by way of annuity, shall be entitled to exemption from tax under Schedules C, D and F in respect of its interest and dividends which are applicable and applied solely for the purpose of provident benefits.

Number 14 of 1980: FINANCE ACT, 1980
#1401393

ciallaíonn “duine inmheasúnaithe” duine is inmhuirearaithe i leith cánach ach amháin gur duine inmheasúnaithe duine d'ainneoin teideal a bheith aige, faoi alt 101, chun díolúine ó cháin maidir le glanmhargadhluach a chuid maoine cónaithe iomchuí ar aon dáta luachála;

"assessable person" means a person chargeable to tax save that a person shall be an assessable person notwithstanding that he is entitled under section 101 to exemption from tax in respect of the net market value of his relevant residential property on any valuation date;

Number 15 of 1983: FINANCE ACT, 1983
#1401553

—(1) I gcás ina ndéanfaidh duine inmheasúnaithe éileamh chuige sin agus go gcruthóidh sé nár mhó comhiomlán a chuid ioncaim féin don bhliain dar críoch dáta luachála agus an t-ioncam don bhliain sin a bhí ag gach duine ar tharla dó, maidir leis an dáta luachála sin, a bheith ina dhuine iomchuí i ndáil leis an duine inmheasúnaithe (dá ngairtear “ioncam iomchuí comhiomlán” anseo ina dhiaidh seo sa Chuid seo) ná an teorainn díolúine ioncaim a bheidh i bhfeidhm ar an dáta luachála sin, beidh sé i dteideal díolúine ó cháin i leith ghlanmhargadhluach a chuid maoine cónaithe iomchuí ar an dáta luachála sin.

—(1) Where an assessable person makes a claim in that behalf and proves that the aggregate of his income for the year ending on a valuation date and the income for that year of every person who, as respects that valuation date, is a relevant person in relation to the assessable person (hereafter in this Part referred to as "aggregate relevant income") did not exceed the income exemption limit applying on that valuation date, he shall be entitled to exemption from tax in respect of the net market value on that valuation date of his relevant residential property.

Number 15 of 1983: FINANCE ACT, 1983
#1401687

Ar choinníoll nach mbeidh feidhm ag an bhfo-alt seo i gcás inarb éagóir leis an achomharcóir an mheasúnacht ar an bhforas go bhfuil sé i dteideal díolúine ó cháin de bhua alt 101 nó ar an bhforas nach duine inmheasúnaithe é.

Provided that this subsection shall not apply where the appellant is aggrieved by the assessment on the ground that he is entitled to exemption from tax by virtue of section 101 or on the ground that he is not an assessable person.

Number 15 of 1983: FINANCE ACT, 1983
#1502315

“(1) Beidh aon bhanc taisce atá ceadúnaithe faoi alt 10 den Acht um Bainc Thaisce Iontaobhais, 1989 , agus aon chuideachta lena mbaineann alt 57 (3) (c) (i) den Acht sin, i dteideal díolúine ó cháin—

"(1) Any savings bank licensed under section 10 of the Trustee Savings Banks Act, 1989 , and any company to which section 57 (3) ( c ) (i) of that Act relates, shall be entitled to exemption from tax—

Number 10 of 1990: FINANCE ACT, 1990
#1502331

“(2) Beidh banc taisce ar bith, bíodh nó ná bíodh sé ceadúnaithe faoin Acht um Bainc Thaisce Iontaobhais, 1989 , i dteideal díolúine ó cháin faoi Sceidil C, D agus F i leith ioncam a chuid cistí, a mhéid a úsáidtear an t-ioncam sin chun ús a íoc le haon taisceoir nó a chreidiúnú dó:”,

"(2) Any savings bank, whether licensed under the Trustee Savings Banks Act, 1989 , or not, shall be entitled to exemption from tax under Schedules C, D and F in respect of income of its funds, so far as such income is applied in the payment or credit of interest to any depositor:",

Number 10 of 1990: FINANCE ACT, 1990
#1533444

(c) go raibh, roimh dháta déanta an iarratais lena mbaineann, faoi fho-alt (2), díolúine ó cháin tugtha dó chun críocha alt 207 go ceann tréimhse nach lú ná 3 bliana,

(c) before the date of the making of the application concerned under subsection (2), it has been granted exemption from tax for the purposes of section 207 for a period of not less than 3 years,

Number 3 of 1998: FINANCE ACT, 1998
#1223108

—Más rud é de bhun forálacha aon uachta nó socraíochta go mbeidh ioncam ar bith ó aon chiste tar éis carnadh chun sochair do dhuine ar bith ar an teagmhas go slánóidh sé aois shonraithe éigin nó ag bpósfaidh sé agus, in aon bhliain mheasúnachta, nach mbeidh i méid comhshuimithe an ioncaim sin agus an ioncaim ó aon chiste eile faoi réir iontaobhas dá samhail i leith carnadh agus ioncaim iomláin an duine sin ó gach bunadh (dá ngairtear “an t-ioncam bliantúil comhshuimithe” anseo ina dhiaidh seo) ach amháin an méid a thabharfadh do phearsa aonair teideal chun díolúine iomlán ó cháin nó faoiseamh ó cháin a fháil, ansin, ar éileamh chuige sin a dhéanamh laistigh de shé bliana tar éis deireadh na bliana measúnachta inar tharla an teagmhas, beidh teideal ag an duine sin, ar an éileamh a chruthú sa tslí a fhorordaítear le Sceideal 4 agus mír IX de Sceideal 18, go n-aisíocfar leis ar chuntas na cánach a íocadh i leith an ioncaim i gcaitheamh na tréimhse carnaithe suim is comhionann leis an méid chomhshuimithe faoisimh a mbeadh teideal aige chuige dá mba ionann a ioncam iomlán ó gach bunadh in aghaidh gach bliana de na blianta ar leithligh sa tréimhse sin agus an t-ioncam bliantúil comhshuimithe don bhliain sin;

—Where in pursuance of the provisions of any will or settlement any income arising from any fund is accumulated for the benefit of any person contingently on his attaining some specified age or marrying, and the aggregate amount in any year of assessment of that income and the income from any other fund subject to the like trusts for accumulation and of the total income of that person from all sources (hereinafter referred to as "the aggregate yearly income") is of such an amount only as would entitle an individual either to total exemption from tax or to relief from tax, that person shall, on making a claim for the purpose within six years after the end of the year of assessment in which the contingency happens, be entitled, on proof of the claim in manner prescribed by Schedule 4 and paragraph IX of Schedule 18, to have repaid to him on account of the tax which has been paid in respect of the income during the period of accumulation a sum equal to the aggregate amount of relief to which he would have been entitled if his total income from all sources for each of the several years of the said period had been equal to the aggregate yearly income for that year;

Number 6 of 1967: INCOME TAX ACT, 1967