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#611
An bhliain mheasúnachta a tabhaíodh an caiteachas inasbhainte.
Year of assessment in which deductible expenditure incurred.
An bhliain mheasúnachta a tabhaíodh an caiteachas inasbhainte.
Year of assessment in which deductible expenditure incurred.
Ach amháin i gcás náisiúnach áiliúil ní dhéanfar aon cháin a thobhach ar liúntais caiteachais ná i leith liúntas caiteachais a íocfaidh an Lárionad le Cathaoirleach nó le comhaltaí na Comhairle Riaracháin, ná ar thuarastail, liúntais caiteachais ná sochair oifige eile a íocfaidh an Lárionad le hoifigigh nó le fostaithe na hArd-Rúnaireachta.
Except in the case of local nationals, no tax shall be levied on or in respect of expense allowances paid by the Centre to the Chairman or members of the Administrative Council, or on or in respect of salaries, expense allowances or other emoluments paid by the Centre to officials or employees of the Secretariat.
... agus caiteachais taistil agus cothaithe mar a tabhaíodh iarbhír iad.
... and travelling and subsistence expenses as actually incurred.
Féadfaidh tiarna talún a iarraidh go n-íocfar a chaiteachais réasúnacha leis mar choinníoll ar a dtabharfar deimhniú feabhsúcháin.
A landlord may require payment of his reasonable expenses as a condition of giving an improvement certificate.