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4,760 toradh in 312 doiciméad

  1. #1343699

    (b) Ar earraí do-chorraithe a sholáthar agus ar sheirbhísí a sholáthar arb éard iad earraí do-chorraithe a fhorbairt, nó ar na hearraí sin a chothabháil agus a dheisiú, lena n-áirítear daingneáin a shuiteáil, mura mó luach earraí so-chorraithe (más ann) a cuireadh ar fáil de bhun an chomhaontaithe chun aon soláthar den sórt sin a dhéanamh ná dhá thrian den méid iomlán ar ar inmhuirearaithe cáin i leith an chomhaontaithe, beidh cáin inmhuirearaithe de réir an ráta a shonraítear i bhfo-alt (1) (a) ar 30 faoin gcéad den méid iomlán ar ar inmhuirearaithe cáin agus de réir ráta nialas faoin gcéad ar iarmhéid an mhéid iomláin sin.

    ( b ) On the supply of immovable goods and on the supply of services consisting of the development of immovable goods, or the maintenance and repair of those goods including the installation of fixtures, if the value of movable goods (if any) provided in pursuance of the agreement for making any such supply does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement, tax shall be chargeable at the rate specified in subsection (1) (a) on 30 per cent. of the total amount on which tax is chargeable and at the rate of zero per cent. on the balance of the said total amount.

    Uimhir 34 de 1978: AN tACHT CÁNACH BREISLUACHA (LEASÚ), 1978

  2. #1228942

    is amhlaidh a bheidh, in ionad í a bheith iníoctha an 1ú lá nó roimh an 1ú lá d'Eanáir an bhliain sin nó cibé dáta eile a shonraítear i bhfo-alt (1), go mbeidh sí iníoctha ina dhá thráthchuid chomhionanna, a n-íocfar an chéad tráthchuid díobh an 1ú lá nó roimh an 1ú lá d'Eanáir na bliana sin, nó cibé lá eile mar a dúradh agus a n-íocfar an dara tráthchuid díobh an 1ú lá nó roimh an 1ú lá d'Iúil dá éis sin agus beidh feidhm ag na forálacha den Acht seo i dtaobh gnóthú cánach maidir le gach tráthchuid den cháin, ionann agus mar atá feidhm acu maidir le méid iomlán na cánach:

    shall, instead of being payable on or before the 1st day of January in that year or on such other date as is specified in subsection (1), be payable in two equal instalments, the first on or before the 1st day of January in that year, or on such other day as aforesaid and the second on or before the following 1st day of July, and the provisions of this Act as to the recovery of tax shall apply to each instalment of the tax, in the same manner as they apply to the whole amount of the tax:

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  3. #1308255

    in ionad í a bheith iníoctha an lú lá nó roimh an lú lá d'Iúil an bhliain sin nó cibé dáta eile a shonraítear i bhfo-alt (1), beidh sí iníoctha ina dhá tráthchuid chomhionanna, a n-íocfar an chéad tráthchuid díobh an lú lá nó roimh an lú lá d'Iúil an bhliain sin nó cibé lá eile mar a dúradh agus a n-íocfar an dara tráthchuid díobh an lú lá nó roimh an lú lá d'Eanáir dá éis sin, agus beidh feidhm ag na forálacha den Acht seo i dtaobh gnóthú cánach maidir le gach tráthchuid den cháin mar atá feidhm acu maidir le méid iomlán na cánach:

    shall, instead of being payable on or before the 1st day of July in that year or on such other date as is specified in subsection (1), be payable in two equal instalments, the first instalment on or before the 1st day of July in that year or on such other day as aforesaid and the second instalment on or before the following 1st day of January, and the provisions of this Act as to the recovery of tax shall apply to each instalment of the tax, in the same manner as they apply to the whole amount of the tax:

    Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976

  4. #1326706

    in ionad í a bheith iníoctha an 1ú lá nó roimh an 1ú lá de Mheán Fómhair an bhliain sin nó cibé dáta eile a shonraítear i bhfo-alt (1), beidh sí iníoctha ina dhá tráthchuid chomhionanna, a n-íocfar an chéad tráthchuid díobh an 1ú lá nó roimh an 1ú lá de Mheán Fómhair an bhliain sin nó cibé lá eile mar a dúradh agus a n-íocfar an dara tráthchuid díobh an 1ú lá nó roimh an 1ú lá d'Eanáir dá éis sin, agus beidh feidhm ag na forálacha den Acht seo i dtaobh gnóthú cánach maidir le gach tráthchuid den cháin mar atá feidhm acu maidir le méid iomlán na cánach: [EN]

    shall, instead of being payable on or before the 1st day of September in that year or on such other date as is specified in subsection (1), be payable in two equal instalments, the first instalment on or before the 1st day of September in that year or on such other day as aforesaid and the second instalment on or before the following 1st day of January, and the provisions of this Act as to the recovery of tax shall apply to each instalment of the tax, in the same manner as they apply to the whole amount of the tax:

    Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977

  5. #1362188

    (b) Beidh cáin lena mbaineann an fo-alt seo, in ionad í a bheith iníoctha an 1ú lá nó roimh an 1ú lá de Dheireadh Fómhair, 1980, nó cibé dáta eile a shonraítear i bhfo-alt (1), iníoctha i dhá thráthchuid chomhionanna, an chéad tráthchuid an 1ú lá nó roimh an 1ú lá de Dheireadh Fómhair, 1980, nó cibé dáta eile atá ráite agus an dara tráthchuid an 1ú lá nó roimh an 1ú lá d'Eanáir, 1981, agus beidh feidhm ag forálacha an Achta seo i dtaobh gnóthú cánach maidir le gach tráthchuid den cháin mar atá feidhm acu maidir le méid iomlán na cánach:

    ( b ) Tax to which this subsection applies shall, instead of being payable on or before the 1st day of October, 1980, or on such other date as is specified in subsection (1), be payable in two equal instalments, the first instalment on or before the 1st day of October, 1980, or on such other date as aforesaid and the second instalment on or before the 1st day of January, 1981, and the provisions of this Act as to the recovery of tax shall apply to each instalment of the tax in the same manner as they apply to the whole amount of the tax:

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  6. #1272915

    (2) Gach duine a bheadh ar an lá ceaptha nó aon lá ina dhiaidh sin ina dhuine cuntasach dá mbeadh cáin inmhuirir le héifeacht amhail ar an lá ceaptha agus dá éis déanfaidh sé, laistigh den tréimhse tríocha lá dar tosach an lá ceaptha nó an lá ina dhiaidh sin a thiocfaidh an duine i gcéaduair chun bheith ina dhuine cunta sach nó a thiocfadh sé chun bheith ina dhuine den sórt sin dá mba rud é go raibh cáin inmhuirir mar a dúradh, na sonraí sin a thabhairt i scríbhinn do na Coimisinéirí Ioncaim a shonrófar i rialacháin mar shonraí is gá d'fhonn an duine sin a chlárú le haghaidh cánach.

    (2) Every person who on the appointed day or on any day thereafter would be an accountable person if tax were chargeable with effect as on and from the appointed day shall, within the period of thirty days beginning on the appointed day or on the day thereafter on which the person first becomes an accountable person or would become such a person if tax were chargeable as aforesaid, furnish in writing to the Revenue Commissioners the particulars specified in regulations an being required for the purpose of registering such person for tax.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  7. #1292172

    —(1) Faoi réir forálacha an ailt seo, déanfar an méid cánach gnóchan caipitiúil ar ghnóchain inmhuirearaithe a d'fhaibhrigh chuig bean phósta bliain mheasúnachta, nó cuid de de bhliain mheasúnachta, ar bhean phósta í ina cónaí lena fearchéile lena linn, a mheasúnú agus a mhuirearú ar an bhfearchéile agus ní ar dhóigh ar bith eile, ach ní bhainfidh an fo-alt seo leis an méid cánach gnóchan caipitiúil is inmhuirearaithe ar an bhfearchéile ar leith ón bhfo-alt seo ná ní bheidh de thoradh air an méid breise cánach gnóchan caipitiúil a mhuirearófar ar an bhfearchéile de bhua an fho-ailt seo a bheith éagsúil leis an méid a bheadh inmhuirearaithe fós ar dhóigh eile ar an mbanchéile.

    —(1) Subject to the provisions of this section, the amount of capital gains tax on chargeable gains accruing to a married woman in a year of assessment, or part of a year of assessment, during which she is a married woman living with her husband shall be assessed and charged on the husband and not otherwise, but this subsection shall not affect the amount of capital gains tax chargeable on the husband apart from this subsection nor result in the additional amount of capital gains tax charged on the husband by virtue of this subsection being different from the amount which would otherwise have remained chargeable on the married woman.

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  8. #1294994

    (3) Déanfaidh na Coimisinéirí, ar dhuine is duine cuntasach i leith aon mhaoin á iarraidh orthu, más deimhin leo gur íocadh nó go n-íocfar aon mhéid cánach a muirearaíodh ar an maoin sin agus is iníoctha ar aon dáta luachála (nó nach bhfuil aon mhéid cánach muirearaithe ar an maoin), deimhniú a thabhairt don duine, i cibé foirm is cuí leo, sa chéill sin agus urscaoilfidh an deimhniú an mhaoin ó dhliteanas i leith cáin (más ann) is iníoctha ar an dáta luachála sin, agus déanfaidh an deimhniú, i gcás ceannaitheoir a cheannaigh bona fide aon mhaoin réadach a áirítear sa mhaoin réamhráite ar chomaoin iomlán in airgead nó i luach airgid gan fógra, an mhaoin réadach a shaoradh ó dhliteanas i leith cáin (más ann) is iníoctha ar an dáta sin d'ainneoin aon cheilt nó míráiteas sa tuairisceán, sa tuairisceán breise nó sa mheasúnacht ar ar a bhonn a measúnaíodh an méid agus d'ainneoin aon neamhdhóthanacht sa mheasúnacht sin.

    (3) The Commissioners shall, on application to them by a person who is an accountable person in respect of any property, if they are satisfied that any amount of tax charged on that property and payable on any valuation date has been or will be paid (or that no amount of tax is charged on the property), give a certificate to the person, in such form as they think fit, to that effect and the certificate shall discharge the property from liability for tax (if any) payable on that valuation date, and the certificate shall, in the case of a bona fide purchaser of any real property comprised in the property aforesaid for full consideration in money or money's worth without notice, exonerate the real property from liability for tax (if any) payable on that date notwithstanding any suppression or misstatement in the return, additional return or assessment on the basis of which the amount may have been assessed and notwithstanding any insufficiency of such assessment.

    Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975

  9. #1464610

    “(7) Más dealraitheach don chigire gur mó méid an chreidmheasa cánach ar taispeánadh faighteoir dáilte iomchuí (lena n-áirítear cuid de dháileadh a áirítear faoi fho-alt (2) mar dháileadh iomchuí) a bheith ina theideal sa ráiteas a bhí i gceangal nó ag gabháil le haon bharántas nó seic nó ordú eile a luaitear in alt 5 den Acht Cánach Corparáide, 1976 , nó in aon ráiteas a luaitear in alt 83 (5) den Acht sin, ná méid an chreidmheasa cánach ar chóir a thaispeáint sa ráiteas sin go bhfuil faighteoir an ráitis ina theideal faoi threoir fhorálacha an ailt seo, féadfaidh an cigire measúnacht i leith cánach ioncaim a dhéanamh ar an gcuideachta faoi Chás IV de Sceideal D don bhliain mheasúnachta ina ndéantar an ráiteas, ar mhéid arb ionann an cháin ioncaim air, de réir an ráta chaighdeánaigh don bhliain mheasúnachta sin, agus an méid ar mó an creidmheas cánach a thaispeántar sa ráiteas ná an creidmheas cánach ar chóir a thaispeáint sa ráiteas sin go bhfuil faighteoir an ráitis sin ina theideal:

    "(7) Where it appears to the inspector, that the amount of the tax credit to which the recipient of a relevant distribution (including part of a distribution which is treated under subsection (2) as a relevant distribution) was shown to be entitled on the statement annexed to or accompanying any warrant or cheque or other order mentioned in section 5 of the Corporation Tax Act, 1976 , or in any statement mentioned in section 83 (5) of that Act, exceeds the amount of the tax credit to which the recipient of the statement should have been shown to be entitled on that statement by reference to the provisions of this section, the inspector may make an assessment to income tax on the company under Case IV of Schedule D for the year of the assessment in which the statement is made, on an amount the income tax on which, at the standard rate for the said year of assessment, is equal to the amount by which the tax credit shown in the statement exceeds the tax credit to which the recipient of that statement should have been shown to be entitled on that statement:

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  10. #497293

    (5) Más rud é nach ndéanfaí aon mheasúnacht i leith muirir shóisialaigh uilíoch ar phearsa aonair do bhliain chánach, murach an fo-alt seo, ansin féadfaidh cigire measúnacht a dhéanamh i leith muirir shóisialaigh uilíoch ar an bpearsa aonair go feadh bhreithiúnas an chigire ar na méideanna ar arb inmhuirearaithe muirear sóisialach uilíoch, agus maidir le forálacha na nAchtanna Cánach, lena n-áirítear go háirithe na forálacha sin a bhaineann le measúnacht, bailiú agus gnóthú cánach agus le híoc úis ar cháin gan íoc, beidh feidhm acu maidir le haon mheasúnacht i leith muirir shóisialaigh uilíoch arna déanamh ar an bpearsa aonair de bhua an fho-ailt seo, seachas aon fhorálacha den sórt sin a mhéid a bhaineann siad le deonú aon liúntais, asbhainte nó faoisimh.

    (5) Where, but for this subsection, no assessment to universal social charge would be made on an individual for a tax year, then an inspector may make an assessment to universal social charge on the individual to the best of the inspector’s judgement of the amounts chargeable to universal social charge, and the provisions of the Tax Acts, including in particular those provisions relating to the assessment, collection and recovery of tax and the payment of interest on unpaid tax, shall apply as respects any assessment to universal social charge made on the individual by virtue of this subsection, other than any such provisions in so far as they relate to the granting of any allowance, deduction or relief.

    AN tACHT AIRGEADAIS, 2011

  11. #1105534

    (3) I gcás inar mó an méid faoisimh a leithroinnfear ar an bhfearchéile faoi fho-alt (2) den alt seo ná an cháin ioncaim is inmhuirir ar ioncam an fhearchéile in aghaidh na bliana measúnachta, úsáidfear an iarmhéid chun an cháin ioncaim is inmhuirir ar ioncam an bhanchéile in aghaidh na bliana sin a laghdú, agus, i gcás an méid faoisimh a leithroinnfear ar an mbanchéile faoin bhfo-alt sin a bheith níos mó ná an cháin ioncaim is inmhuirir ar a hioncam in aghaidh na bliana measúnachta, úsáidfear an iarmhéid chun an cháin ioncaim is inmhuirir ar ioncam an fhearchéile in aghaidh na bliana sin a laghdú.

    (3) Where the amount of relief allocated to the husband under subsection (2) of this section exceeds the income tax chargeable on the income of the husband for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the wife for that year, and where the amount of relief allocated to the wife under that subsection exceeds the income tax chargeable on her income for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the husband for that year.

    Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958

  12. #1129269

    (3) Faoi réir fhorálacha an Achta Airgeadais (Uimh. 2), 1959 , agus an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1960, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1960, maidir le cáin ioncaim agus forcháin, agus ag aon fhorálacha den sórt sin a tháinig i ngníomh an 6ú lá d'Aibreán, 1960, maidir leis an gcéanna, seachas na forálacha sin nach mbaineann de réir a dtéarmaí ach le cáin ioncaim agus le forcháin a bhí le muirearú don bhliain dar tosach an 6ú lá d'Aibreán, 1959.

    (3) Subject to the provisions of the Finance (No. 2) Act, 1959 , and of this Act, the several statutory and other provisions which were in force on the 5th day of April, 1960, in relation to income tax and sur-tax and any such provisions which came into operation on the 6th day of April, 1960, in relation thereto, other than such provisions as by their terms relate only to income tax and sur-tax to be charged for the year beginning on the 6th day of April, 1959, shall have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1960.

    Uimhir 19 de 1960: AN tACHT AIRGEADAIS, 1960

  13. #1223667

    (3) I gcás inar mó an méid faoisimh a leithroinnfear ar an bhfearchéile faoi fho-alt (2) ná an cháin ioncaim is inmhuirir ar ioncam an fhearchéile in aghaidh na bliana measúnachta, úsáidfear an iarmhéid chun an cháin ioncaim is inmhuirir ar ioncam a bhanchéile in aghaidh na bliana sin a laghdú, agus, i gcás an méid faoisimh a leithroinnfear ar an mbanchéile faoin bhfo-alt sin a bheith níos mó ná an cháin ioncaim is inmhuirir ar a hioncam in aghaidh na bliana measúnachta, úsáidfear an iarmhéid chun an cháin ioncaim is inmhuirir ar ioncam an fhearchéile in aghaidh na bliana sin a laghdú.

    (3) Where the amount of relief allocated to the husband under subsection (2) exceeds the income tax chargeable on the income of the husband for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the wife for that year, and where the amount of relief allocated to the wife under that subsection exceeds the income tax chargeable on her income for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the husband for that year.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  14. #1229170

    —(1) I gcás ina ndéanfar ús is iníoctha sa Stát ar airleacan ó bhanc a sheolann gnó baincéireachta bona fide sa Stát a íoc leis an mbanc gan cáin a bhaint as brabúis nó gnóchain a chuirfear faoi mhuirear cánach, beidh an duine a íocfaidh an t-ús i dteideal, ar chruthú na bhfíoras chun sástacht na gCoimisinéirí Speisialta, aisíoc cánach ar mhéid an úis a fháil.

    —(1) Where interest payable in the State on an advance from a bank carrying on a bona fide banking business in the State is paid to the bank without deduction of tax out of profits or gains brought into charge to tax, the person by whom the interest is paid shall be entitled, on proof of the facts to the satisfaction of the Special Commissioners, to repayment of tax on the amount of the interest.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  15. #1286464

    (a) i gcás ina ndéanfar ús is iníoctha sa Stát ar airleacan ó bhanc a sheolann gnó baincéireachta bona fide sa Stát a íoc leis an mbanc gan cáin a asbhaint as brabúis nó gnóchain a chuirfear faoi mhuirear cánach, beidh an duine a íocfaidh an t-ús i dteideal, ar na fíorais a chruthú, go n-aisíocfar leis cáin ar mhéid an úis,

    ( a ) where interest payable in the State on an advance from a bank carrying on a bona fide banking business in the State is paid to the bank without deduction of tax out of profits or gains brought into charge to tax, the person by whom the interest is paid shall be entitled, on proof of the facts, to repayment of tax on the amount of the interest,

    Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974

  16. #1301432

    (2) I gcás ar sa Stát a chónaíonn cuideachta a bhfuil cáin le measúnú ar a brabúis, measúnófar an cháin ar an gcuideachta, agus mura sa Stát a chónaíonn cuideachta a bhfuil cáin le measúnú ar a brabúis, measúnófar an cháin ar an gcuideachta in ainm aon ghníomhaire, bainisteora, fachtóra nó ionadaí eile de chuid na cuideachta.

    (2) Where a company on whose profits the tax is to be assessed is resident in the State the tax shall be assessed on the company, and where a company on whose profits the tax is to be assessed is not resident in the State the tax shall be assessed on the company in the name of any agent, manager, factor or other representative of the company.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  17. #1343083

    (4) (a) I gcás sócmhainní a chuimsítear i ndiúscairt chuig leanbh ar deonaíodh faoiseamh ina leith, roimh thosach feidhme an Achta um Cháin Ghnóchan Caipitiúil (Leasú), 1978 , nó dá éis, faoin alt seo, a dhiúscairt ag an leanbh laistigh de dheich mbliana ón dáta a rinne an phearsa aonair áirithe an diúscairt, déanfar an cháin ghnóchan caipitiúil a mhuirearófaí, dá mba nach raibh feidhm ag fo-alt (1), ar an bpearsa aonair as na sócmhainní sin a dhiúscairt chuig an leanbh a mheasúnú agus a mhuirearú ar an leanbh, i dteannta aon cháin ghnóchan caipitiúil is inmhuirearaithe i leith an ghnóchain a fhaibhreoidh chuig an leanbh as na sócmhainní sin a dhiúscairt.

    (4) ( a ) Where assets comprised in a disposal to a child in respect of which relief has been granted, whether before or after the commencement of the Capital Gains Tax (Amendment) Act, 1978 , under this section are, within ten years of the disposal by the individual concerned, disposed of by the child, the capital gains tax which, if subsection (1) had not applied, would have been charged on the individual on his disposal of those assets to the child shall be assessed and charged on the child, in addition to any capital gains tax chargeable in respect of the gain accruing to the child on his disposal of those assets.

    Uimhir 33 de 1978: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL (LEASÚ), 1978

  18. #1362411

    (2) I gcás inar mó méid an fhaoisimh a leithroinnfear ar an bhfearchéile faoi fho-alt (1) (a) ná an cháin ioncaim is inmhuirearaithe ar ioncam an fhearchéile don bhliain mheasúnachta, úsáidfear an t-iarmhéid chun an cháin ioncaim is inmhuirearaithe ar ioncam an bhanchéile don bhliain sin a laghdú, agus i gcás inar mó méid an fhaoisimh a leithroinnfear ar an mbanchéile faoin mír sin ná an cháin ioncaim is inmhuirearaithe ar a hioncam don bhliain mheasúnachta, úsáidfear an t-iarmhéid chun an cháin ioncaim is inmhuirearaithe ar ioncam an fhearchéile don bhliain sin a laghdú.

    (2) Where the amount of relief allocated to the husband under subsection (1) ( a ) exceeds the income tax chargeable on the income of the husband for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the wife for that year, and where the amount of relief allocated to the wife under that paragraph exceeds the income tax chargeable on her income for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the husband for that year.

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  19. #1399287

    (3) Más rud é, ar éileamh chuige sin a dhéanamh, go gcruthóidh fearchéile agus a bhanchéile gur mó an méid is ionann agus méid comhiomlán na cánach a bheidh íoctha agus iníoctha ag an bhfearchéile ar a ioncam iomlán do bhliain an phósta agus na cánach a bheidh íoctha agus iníoctha ag a bhanchéile ar a hioncam iomlán do bhliain an phósta ná an cháin ab iníoctha ag an bhfearchéile ar a ioncam iomlán agus ar ioncam iomlán a bhanchéile do bhliain an phósta dá mba rud é—

    (3) Where, on making a claim in that behalf, a husband and his wife prove that the amount equal to the aggregate of the tax paid and payable by the husband on his total income for the year of marriage and the tax paid and payable by his wife on her total income for the year of marriage is in excess of the tax which would have been payable by the husband on his total income and the total income of his wife for the year of marriage if—

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  20. #1400506

    (5) D'ainneoin aon fhoráil de chuid na nAchtanna um Cháin Ghnóchan Caipitiúil nó na nAchtanna Cánach Corparáide, beidh méid na cánach gnóchan caipitiúil inghairthe nó na cánach corparáide inghairthe, de réir mar a bheidh, is inmheasúnaithe faoin alt seo ar dhuine cuntasach i ndáil le diúscairt, inghnóthaithe uaidh trí cháin ioncaim a mheasúnú air faoi Chás IV de Sceideal D don bhliain mheasúnachta inar tharla an diúscairt ar mhéid arb ionann an cháin ioncaim air, de réir an ráta chaighdeánaigh don bhliain mheasúnachta sin, agus méid na cánach gnóchan caipitiúil inghairthe nó na cánach corparáide inghairthe, de réir mar a bheidh.

    (5) Notwithstanding any provision of the Capital Gains Tax Acts or of the Corporation Tax Acts, the amount of referable capital gains tax or referable corporation tax, as the case may be, which, under this section, is assessable on an accountable person in relation to a disposal, shall be recoverable from him by an assessment on him to income tax under Case IV of Schedule D for the year of assessment in which the disposal occurred on an amount the income tax on which at the standard rate for the said year of assessment is equal to the amount of the referable capital gains tax or referable corporation tax, as the case may be.

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  21. #800402

    The tax in respect of income arising from possessions in Great Britain or Northern Ireland, other than stocks, shares, or rents, shall be computed either on the full amount thereof arising in the year of assessment or on the full amount thereof on an average of such period as the case may require and as may be directed by the Special Commissioners, so that according to the nature of the income the tax may be computed on the same basis as that on which it would have been computed if the income had arisen in Saorstát Éireann, and subject in either case to a deduction on account of any annual interest or any annuity or other annual payment payable out of the income to a person not resident in Saorstát Éireann and the provisions of the Income Tax Acts (including those relating to the delivery of statements) shall apply accordingly;

    The tax in respect of income arising from possessions in Great Britain or Northern Ireland, other than stocks, shares, or rents, shall be computed either on the full amount thereof arising in the year of assessment or on the full amount thereof on an average of such period as the case may require and as may be directed by the Special Commissioners, so that according to the nature of the income the tax may be computed on the same basis as that on which it would have been computed if the income had arisen in Saorstát Eireann, and subject in either case to a deduction on account of any annual interest or any annuity or other annual payment payable out of the income to a person not resident in Saorstát Eireann and the provisions of the Income Tax Acts (including those relating to the delivery of statements) shall apply accordingly;

    Uimhir 35 de 1926: ACHT AIRGID, 1926

  22. #155552

    53.(1) Mura seachadfaidh corrfhostaí a chárta asbhainte cánach laethúil dá fhostóir ar ócáid aon tréimhse corrfhostaíochta déanfaidh an fostóir, nuair a bheidh sé ag déanamh aon íocaíocht díolaíochtaí dá dtagraítear i Rialachán 8 leis an bhfostaí, cáin a asbhaint de réir an ráta chaighdeánaigh agus taifid a choinneáil ar chárta éigeandála laethúil ar an bhforas gur punt sa ló suim liúntas saor ó cháin an fhostaí, déanfaidh sé cóip den chárta éigeandála laethúil arna chomhlánú go cuí ar an bhfoirm fhorordaithe, agus ag deireadh na tréimhse corrfhostaíochta cuirfidh sé an cárta éigeandála laethúil láithreach chuig an gCigire a d'eisigh an fógra i dtaobh cláraithe dá dtagraítear i Rialachán 8 agus tabharfaidh sé an chóip don fhostaí.

    (1) If a casual employee does not on the occasion of any period of casual employment deliver his daily tax deduction card to his employer, the employer shall, on making any such payment of emoluments as is referred to in Regulation 8 to the employee, deduct tax at the standard rate and keep records on a daily emergency card on the basis that the amount of the employee's tax-free allowances is one pound a day, shall make on the prescribed form a copy of the duly completed daily emergency card, and at the end of the period of casual employment shall forthwith send the daily emergency card to the Inspector by whom the notice of registration referred to in Regulation 8 was issued and give the copy to the employee.

    Ionstraimí Reachtúla: 1980

  23. #1257828

    (b) chun go n-aisíocfar, ar éileamh cuí a dhéanamh in aghaidh tréimhse (dá ngairtear an tréimhse aisíoca anseo feasta) dar tosach an 6ú lá d'Aibreán bliain mheasúnachta agus dar críoch an 5ú lá den mhí i ndiaidh dáta an íoca nó, más é an 5ú lá de mhí nó aon lá roimhe sin a rinneadh an t-íoc, dar críoch an 5ú lá den mhí sin, an chuid sin den cháin a baineadh as íocaíochtaí a fuair fochonraitheoir i rith na tréimhse aisíoca (arna laghdú d'aon mhéid den cháin sin a aisíocadh nó a fritháiríodh) a mheasfaidh na Coimisinéirí Ioncaim a bheith níos mó ná an chuid chomhréireach den mhéid cánach a bhfuil dliteanas air, nó a meastar dliteanas a bheith air, ina leith don bhliain mheasúnachta sin, agus

    ( b ) for repayment, on due claim made for a period (hereinafter referred to as the repayment period) commencing on the 6th day of April in a year of assessment and ending on the 5th day of the month following the date of the payment or, if the payment was made on or before the 5th day of a month, ending on the 5th day of that month, of such portion of the tax deducted from payments received by a sub-contractor during the repayment period (reduced by any amount of such tax repaid or set off) as appears to the Revenue Commissioners to exceed the proportionate part of the amount of tax for which he is liable, or is estimated to be liable, for that year of assessment, and

    Uimhir 14 de 1970: AN tACHT AIRGEADAIS, 1970

  24. #1299858

    (2) D'ainneoin alt 1 (2), cuideachta a rinne, ar an dáta nó tar éis an dáta a thosaigh sí ar bheith ina cónaí sa Stát ach tráth nár luaithe ná an 6ú lá d'Aibreán, 1976, dáileadh, lena n-áirítear cuid de dháileadh a ndéileáiltear léi faoi fho-alt (1) mar dháileadh, as brabúis a d'eascair chuici roimh an dáta a thosaigh sí ar bheith ina cónaí amhlaidh, measúnófar cáin ioncaim uirthi, don bhliain mheasúnachta a rinneadh an dáileadh, de réir an ráta chaighdeánaigh faoi Chás IV de Sceideal D ar mhéid arb ionann an cháin ioncaim air de réir an ráta chaighdeánaigh don bhliain mheasúnachta sin agus méid an chreidmheasa cánach ag a mbeadh feidhm i leith an dáilte dá mba phearsa aonair ina chónaí sa Stát an duine a fuair é.

    (2) Notwithstanding section 1 (2), a company which, on or after the date on which it begins to be resident in the State but not earlier than the 6th day of April, 1976, makes a distribution, including part of a distribution treated under subsection (1) as a distribution, out of profits which arose to it before the date on which it begins to be so resident shall, for the year of assessment in which the distribution is made, be assessed to income tax at the standard rate under Case IV of Schedule D on an amount the income tax on which at the standard rate for the said year of assessment is equal to the amount of the tax credit which would apply in respect of the distribution if the Person receiving it were an individual resident in the State.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  25. #1308684

    (b) chun go n-aisíocfar, ar éileamh cuí a dhéanamh in aghaidh tréimhse (dá ngairtear an tréimhse aisíoca anseo feasta) dar tosach an 6ú lá d'Aibreán bliain mheasúnachta agus dar críoch an 5ú lá den mhí i ndiaidh dáta an íoca nó, más é an 5ú lá den mhí nó aon lá roimhe sin a rinneadh an t-íoc, dar críoch an 5ú lá den mhí sin, an chuid sin den cháin a baineadh as íocaíochtaí a fuair fochonraitheoir i rith na tréimhse aisíoca (arna laghdú aon mhéid den cháin sin a aisíocadh nó a fritháiríodh) a mheasfaidh na Coimisinéirí Ioncaim a bheith níos mó ná an chuid chomhréireach den méid cánach a bhfuil dliteanas air, nó a meastar dliteanas a bheith air, ina leith don bhliain mheasúnachta sin, agus

    ( b ) for repayment, on due claim made for a period (hereinafter referred to as the repayment period) commencing on the 6th day of April in a year of assessment and ending on the 5th day of the month following the date of the payment or, if the payment was made on or before the 5th day of a month, ending on the 5th day of that month, of such portion of the tax deducted from payments received by a sub-contractor during the repayment period (reduced by any amount of such tax repaid or set-off) as appears to the Revenue Commissioners to exceed the proportionate part of the amount of tax for which he is liable, or is estimated to be liable, for that year of assessment, and

    Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976

  26. #450961

    (5) Faoi réir fho-alt (9), i gcás ina soláthraíonn duine inchánach a sheolann gnó sa Stát earraí dochorraithe do dhuine inchánach eile a sheolann gnó sa Stát in imthosca ina ndéanfaí an soláthar sin a dhíolmhú thairis sin mar gheall ar fho-alt (2), nó mar gheall ar alt 95(3) nó (7)(b), ansin, d’ainneoin na bhforálacha sin, tá cáin inmhuirearaithe ar an soláthar sin, ach sin sa chás amháin go ndearna an soláthraí agus an duine inchánach dá ndéantar an soláthar comhaontú i scríbhinn, tráth nach déanaí ná an 15ú lá den mhí tar éis na míosa ar lena linn a rinneadh an soláthar, chun a roghnú go mbeidh cáin inmhuirearaithe ar an soláthar sin (dá ngairtear “comhrogha cánachais” san Acht seo).

    (5) Subject to subsection (9), where a taxable person who carries on a business in the State supplies immovable goods to another taxable person who carries on a business in the State in circumstances where that supply would otherwise be exempted because of subsection (2), or section 95(3) or (7)(b), then, notwithstanding those provisions, tax is chargeable on that supply, but only if the supplier and the taxable person to whom the supply is made have, no later than the 15th day of the month after the month during which the supply occurred, entered into an agreement in writing to opt to have tax chargeable on that supply (in this Act referred to as a “joint option for taxation”).

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  27. #815877

    (2) Beidh for-cháin dlite agus iníoctha ar no roimh an 1adh lá den chéad Eanair tar éis deire bliain an cháinmheasa, ach amháin go dtuigfar for-cháin no aon chuid d'fhor-cháin a cuirfar isteach i gcáinmheas a sighneofar agus a lomhálfar ar an 1adh lá den Eanair sin no ina dhiaidh sin do bheith dlite agus iníoctha an chéad lá tar éis lá sighnithe agus lomhálta an chainmheasa.

    (2) Sur-tax shall be due and payable on or before the 1st day of January next after the end of the year of assessment, except that sur-tax or any part of sur-tax included in an assessment which is signed and allowed on or after the said 1st day of January shall be deemed to be due and payable on the day next after the day on which the assessment is signed and allowed.

    Uimhir 11 de 1928: ACHT AIRGID, 1928

  28. #1229151

    —(1) Nuair a bheifear ag triail aon chaingne i gcoinne urraí bailitheora a ceapadh faoi alt 7 den Acht Airgid, 1934 , ar bhanna ina ndeachaigh sé nó ar eascaire fiosrúcháin faoi dhamáistí in aon chaingean den sórt sin a fhorghníomhú, is leor cuntas a thabhairt ar aird, i lámhscríbhneoireacht nó faoí láimh an bhailitheora sin, ar aon suim airgid a bhailigh sé nó a fuair sé, i leith nó ar cuntas na cánach nó an airgid, mar chruthú go bhfuair sé gach suim airgid a bheidh luaite ansin, ar cuntas na cánach a cuireadh faoina chúram le bailiú.

    —(1) On the trial of any action against the sureties of a collector appointed under section 7 of the Finance Act, 1934 , on a bond entered into by him or on the execution of a writ of inquiry of damages in any such action, the production of an account, in the handwriting of such collector or signed by him, of any sum of money collected or received by him for or on account of the tax or moneys, shall be sufficient proof of the receipt by him of every sum of money therein mentioned, on account of the tax given to him in charge for collection.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  29. #1286524

    (c) d'íoc úis ar an iasacht (agus ar aon iasacht ina dhiaidh sin a n-úsáidfear an fáltas uaithi leis an iasacht chéadluaite nó aon iasacht dá éis sin a aisíoc, go hiomlán nó go páirteach, nó le hús a íoc ar aon iasacht den sórt sin) i leith na tréimhse dhá mhí dhéag ón dáta a tugadh an iasacht chéadluaite, beidh sé i dteideal, ar na fíorais a chruthú, go n-aisíocfar cáin leis faoi alt 496 den Acht Cánach Ioncaim, 1967 , arna leasú le halt 29, ar mhéid an úis sin amhail is dá mba nár íoc sé aon ús eile i leith na tréimhse dhá mhí dhéag réamhráite.

    ( c ) pays interest on the loan (and on any subsequent loan the proceeds of which are used to repay, in whole or in part, the first-mentioned loan or any such subsequent loan or to pay interest on any such loan) in respect of the period of twelve months from the date of the making of the first-mentioned loan, he shall be entitled, on proof of the facts, to repayment of tax under section 496 of the Income Tax Act, 1967 , as amended by section 29, on the amount of that interest as if no other interest had been paid by him in respect of the aforementioned period of twelve months.

    Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974

  30. #1294017

    (e) a údaróidh do chigire nó d'oifigeach eile do na Coimisinéirí Ioncaim, d'ainneoin na hoibleagáide maidir le rún a fhorchuirtear leis na hAchtanna Cánach Ioncaim nó le haon Acht eile, margadhluach sócmhainne arna chinneadh le measúnacht nó le cinneadh ar éileamh a nochtadh do dhuine a bheidh i dteideal láithriú san achomharc sin, nó aon chinneadh a dhéanfaidh cigire nó oifigeach eile do na Coimisinéirí Ioncaim ar an ábhar a nochtadh do dhuine a ndéanfadh cinneadh ar mhargadhluach sócmhainne ar dháta áirithe, nó cionroinnt nó aon ábhar eile, difear dá dhliteanas cánach.

    ( e ) authorising an inspector or other officer of the Revenue Commissioners, notwithstanding the obligation as to secrecy imposed by the Income Tax Acts or any other Act, to disclose to a person entitled to appear on such an appeal the market value of an asset as determined by an assessment or decision on a claim, or to disclose to a person whose liability to tax may be afflicted by the determination of the market value of an asset on a particular date, or an apportionment or any other matter, any decision on the matter made by an inspector or other officer of the Revenue Commissioners.

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  31. #1301071

    —(1) D'ainneoin aon fhoráil san Acht um Cháin Ghnóchan Caipitiúil, 1975 , a shocraíonn méid na comaoine a mheastar a bheith faighte le linn diúscartha nó tugtha le linn fála, i gcás a ndéanfaidh comhalta de ghrúpa cuideachtaí sócmhainn a dhiúscairt chun comhalta eile den ghrúpa, déileálfar, ach amháin mar a fhoráiltear le fo-ailt (2) agus (3), leis an dá chomhalta sin, a mhéid a bhaineann le cáin chorparáide ar ghnóchain inmhuirearaithe, ionann is dá mba rud é, maidir leis an tsócmhainn a fuair an comhalta chun a ndearnadh an diúscairt, go bhfuarthas í ar an oiread sin de chomaoin a d'áiritheodh nuair a dhéanfadh an comhalta eile diúscairt nach bhfaibhreodh gnóchan ná caillteanas chuig an gcomhalta eile sin;

    —(1) Notwithstanding any provision in the Capital Gains Tax Act, 1975 , fixing the amount of the consideration deemed to be received on a disposal or given on an acquisition, where a member of a group of companies disposes of an asset to another member of the group, both members shall, except as provided by subsections (2) and (3), be treated, so far as relates to corporation tax on chargeable gains, as if the asset acquired by the member to whom the disposal is made were acquired for a consideration of such amount as would secure that on the other's disposal neither a gain nor a loss would accrue to that other;

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  32. #1302377

    (a) iomlán na méideanna a d'fhéadfaí (ar an mbonn, chun críocha cánach brabús corparáide, gur chríochnaigh tréimhse chuntasaíochta de chuid na cuideachta an 5ú lá d'Aibreán, 1976, agus gur thosaigh tréimhse chuntasaíochta nua an 6ú lá d'Aibreán, 1976, agus nár aisghaireadh na hachtacháin i ndáil le cáin bhrabús corparáide a luaitear sa Tríú Sceideal), faoi alt 25 den Acht Airgeadais, 1964 , a bhaint as brabúis, nó a fhritháireamh in aghaidh brabús, gnó na cuideachta i dtréimhse chuntasaíochta dar tosach an 6ú lá d'Aibreán, 1976;

    ( a ) the total of the amounts which, under section 25 of the Finance Act, 1964 , could (on the footing that for corporation profits tax purposes an accounting period of the company ended on the 5th day of April, 1976, and a new accounting period commenced on the 6th day of April, 1976, and the enactments in relation to corporation profits tax mentioned in the Third Schedule had not been repealed) be deducted from or set off against profits of the company's business in an accounting period commencing on the 6th day of April, 1976;

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  33. #1306786

    Chun críocha an Sceidil seo, comhairfear mar aon ní amháin na bronntanais agus na hoidhreachtaí go léir a bheidh deontaí nó comharba tar éis a ghlacadh an lá céanna ó dhiúscróir, agus chun an méid cánach a fhionnadh is iníoctha ar bhronntanas amháin, nó ar oidhreacht amháin. de bhronntanais leithleacha nó d'oidhreachtaí leithleacha a glacadh an lá céanna, déanfar an méid cánach a bheidh ríofa faoin Sceideal seo mar mhéid cánach is iníoctha ar na bronntanais agus na hoidhreachtaí a glacadh an lá sin a chionroinnt go rátúil de réir luachanna inchánach na mbronntanas inchánach agus na n-oidhreachtaí inchánach leithleacha a glacadh an lá céanna.

    For the purposes of this Schedule, all gifts and inheritances taken by a donee or successor from one disponer on the same day shall count as one, and to ascertain the amount of tax payable on one gift or inheritance of several taken on the same day, the amount of tax computed under this Schedule as being payable on the gifts or inheritances taken on that day shall be apportioned rateably, according to the taxable values of the several taxable gifts and taxable inheritances taken on the one day.

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  34. #1340014

    (b) Beidh cáin lena mbaineann an fo-alt seo iníoctha an lú lá d'Eanáir nó roimh an lá sin an bhliain mheasúnachta dá muirearófar í, ach amháin i gcás an cháin sin a bheith ar áireamh i measúnacht d'aon bhliain den sórt sin a dhéanfar an lú lá d'Eanáir nó dá éis, go measfar an cháin a bheith dlite agus iníoctha an lá díreach i ndiaidh an lae a dhéanfar an mheasúnacht.”,

    ( b ) Tax to which this subsection applies shall be payable on or before the 1st day of January in the year of assessment for which it is charged, except that where such tax is included in an assessment for any such year made on or after the 1st day of January, the tax shall be deemed to be due and payable on the day next after the day on which the assessment is made.",

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  35. #1340504

    (b) i gcás a ndéanfaidh an chuideachta, an 27ú lá de Shamhain, 1975, nó dá éis, a sócmhainní a dháileadh ar a comhaltaí nó ar a dílseánaigh ar an gcuideachta a fhoirceannadh nó a dhíscaoileadh measúnófar cáin ioncaim ar an gcuideachta don bhliain mheasúnachta ina ndéanfar an foirceannadh nó an díscaoileadh de réir an ráta chaighdeánaigh faoi Chás IV le Sceideal D ar mhéid a mbeidh an cháin ioncaim air de réir an ráta chaighdeánaigh don bhliain sin comhionann le méid a chinnfear de réir na foirmle D× A

    ( b ) where the company distributes, on or after the 27th day of November 1975, its assets amongst its members or proprietors on the winding up or dissolution of the company the company shall be assessed to income tax for the year of assessment in which the winding up or dissolution occurs at the standard rate under Case IV of Schedule D on an amount the income tax on which at the standard rate for that year is equal to an amount determined by the formula

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  36. #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.

    Uimhir 33 de 1978: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL (LEASÚ), 1978

  37. #1348499

    —Déanfar, le héifeacht amhail ar an agus ón 1ú lá de Mhárta, 1979, an ráta cánach breisluacha ar ghléasanna glacadóireachta raidió ar de chineál tís nó de chineál iniompair iad nó ar de chineál iad atá oiriúnach lena n-úsáid i bhfeithiclí bóthair, agus ar ghramafóin, radaghramafóin agus seinnteoirí ceirníní, a mhéadú ó 10 faoin gcéad den méid nó den luach, cibé acu é, ar inmhuirearaithe cáin ar na hearraí sin ina leith go dtí 20 faoin gcéad den méid nó den luach sin agus, dá réir sin, leasófar an Tríú Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972 —

    —With effect as on and from the 1st day of March, 1979, the rate of value-added tax on radio receiving sets that are of the domestic or portable type or that are of a type suitable for use in road vehicles, and on gramophones, radio-gramophones and record players, shall be increased from 10 per cent. of the amount or value, as the case may be, in respect of which tax is chargeable on those goods to 20 per cent. of that amount or value and, accordingly, the Third Schedule to the Value-Added Tax Act, 1972 , shall be amended—

    Uimhir 11 de 1979: AN tACHT AIRGEADAIS, 1979

  38. #1390177

    (2) Nuair a bheidh an méid á ríomh ar a mbeidh cáin ghnóchan caipitiúil le muirearú faoi alt 5 den Phríomh-Acht ar ghnóchain inmhuirearaithe a fhaibhreoidh as diúscairtí iomchuí, féadfar aon chaillteanais inlamhála a fhaibhreoidh as diúscairtí iomchuí a asbhaint de réir an ailt sin 5 ach, sa mhéid go ndéanfar iad a asbhaint amhlaidh, ní dhéileálfar leo mar chaillteanais inlamhála iomchuí de réir bhrí fho-alt (1C) d'alt 13 den Acht Cánach Corparáide, 1976 , chun críocha an ríomh a cheanglaítear a dhéanamh faoi fho-alt (1A) den alt sin agus, chun críocha an fho-ailt seo, féadfar aon choigeartuithe is gá, nó aon choigeartuithe breise is gá, a dhéanamh de réir mar is iomchuí.

    (2) In the computation of the amount on which, under section 5 of the Principal Act, capital gains tax falls to be charged on chargeable gains accruing on relevant disposals, any allowable losses accruing on relevant disposals may be deducted in accordance with the said section 5 but, in so far as they are so deducted, they shall not be treated as relevant allowable losses within the meaning of subsection (1C) of section 13 of the Corporation Tax Act, 1976 , for the purposes of the calculation required to be made under subsection (1A) of that section, and, for the purposes of this subsection, any necessary assessments or additional assessments, as may be appropriate, may be made.

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  39. #1391137

    “(d) Ar sheirbhísí arna soláthar ag ceantálaí, aturnae, gníomhaire eastáit nó gníomhaire eile, is seirbhísí a bhaineann go díreach le soláthar earraí dochorraithe a úsáideadh chun críocha gníomhaíochta de chuid Iarscríbhinn A, beidh cáin inmhuirearaithe de réir an ráta a shonraítear i bhfo-alt (1) (a) ar 16.67 faoin gcéad den mhéid iomlán ar ar inmhuirearaithe cáin agus de réir ráta nialas faoin gcéad ar iarmhéid an mhéid iomláin sin.

    "(d) On the supply by an auctioneer, solicitor, estate agent or other agent of services directly related to the supply of immovable goods used for the purposes of an Annex A activity tax shall be chargeable at the rate specified in subsection 5 (1) (a) on 16.67 per cent. of the total amount on which tax is chargeable and at the rate of zero per cent. on the balance of the said total amount.

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  40. #1391542

    Chun críocha an Sceidil seo, comhairfear mar aon ní amháin na bronntanais agus na hoidhreachtaí go léir a bheidh deontaí nó comharba tar éis a ghlacadh an lá céanna ó dhiúscróir amháin nó ó dhiúscróirí leithleacha i gcás ina mbainfidh an Tábla iomchuí céanna leis na bronntanais agus na hoidhreachtaí uile den sórt sin agus chun an méid cánach a fhionnadh is iníoctha ar bhronntanas amháin, nó ar oidhreacht amháin, de bhronntanais leithleacha nó d'oidhreachtaí leithleacha a glacadh amhlaidh an lá céanna, déanfar an méid cánach a bheidh ríofa faoin Sceideal seo mar mhéid cánach is iníoctha ar na bronntanais nó na hoidhreachtaí sin uile a glacadh an lá sin, agus a comhaireadh mar aon ní amháin, a chionroinnt go rátúil de réir luachanna inchánach na mbronntanas inchánach agus na m-oidhreachtaí leacha a glacadh amhlaidh an lá céanna.”, [EN] agus

    For the purposes of this Schedule, all gifts and inheritances taken by a donee or successor from one disponer, or several disponers, on the same day shall count as one where the same appropriate Table applies to all such gifts and inheritances, and to ascertain the amount of tax payable on one gift or inheritance of several so taken on the same day, the amount of tax computed under this Schedule as being payable on all such gifts or inheritances taken on that day, and counted as one, shall be apportioned rateably, according to the taxable values of the several taxable gifts and taxable inheritances so taken on the same day.", and

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  41. #1413362

    Chun críocha an Sceidil seo, déanfar (ach amháin chun an méid tairsí a ríomh) na bronntanais agus na hoidhreachtaí go léir a ghlac deontaí nó comharba an lá céanna a chomhaireamh mar aon ní amháin, agus chun an méid cánach a fhionnadh is iníoctha ar bhronntanas amháin, nó ar oidhreacht amháin, de bhronntanais leithleacha nó d'oidhreachtaí leithleacha a glacadh an lá céanna, déanfar an méid cánach a bheidh ríofa faoin Sceideal seo mar mhéid cánach is iníoctha ar iomlán na mbronntanas agus na n-oidhreachtaí a glacadh an lá sin a chionroinnt go rátúil, de réir luachanna inchánach na mbronntanas inchánach agus na n-oidhreachtaí inchánach leithleacha a glacadh an lá sin.”.

    For the purposes of this Schedule, all gifts and inheritances taken by a donee or successor on the same day shall (except for the purposes of the determination of the threshold amount) count as one, and to ascertain the amount of tax payable on one gift or inheritance of several taken on the same day, the amount of tax computed under this Schedule as being payable on the total of the gifts and inheritances taken on that day shall be apportioned rateably, according to the taxable values of the several taxable gifts and taxable inheritances taken on that day.".

    Uimhir 9 de 1984: AN tACHT AIRGEADAIS, 1984

  42. #1424081

    (v) i gcás nár íocadh tráthchuid de cháin fheirme ar an dáta arbh iníoctha í faoi na rialacháin nó roimh an dáta sin, socrú trína ndéanfar an cháin fheirme, nó cibé méid di a bheidh neamhíoctha, a íoc ar cibé dáta a shonróidh an t-údarás áitiúil, ar dáta é nach luaithe ná an dáta ar a mbeadh an cháin fheirme iníoctha faoi fho-alt (1) den alt seo.

    (v) in a case where an instalment of farm tax is not paid on or before the date on which it is payable under the regulations, for the payment of the farm tax, or so much thereof as is unpaid, on such date as may be specified by the local authority, being a date not earlier than the date on which the farm tax would have been payable under subsection (1) of this section.

    Uimhir 17 de 1985: AN tACHT UM CHÁIN FHEIRME, 1985

  43. #1067421

    —(1) Má tharlann in aon chás go ndiúltóidh eadránaí nó moltóir a dhámhachtain a thabhairt mura n-íoctar leis na táillí a éileos sé, féadfaidh an Chúirt, ar iarratas d'fháil chuige sin, a ordú don eadránaí nó don mholtóir an dámhachtain a thabhairt don iarratasóir ar an iarratasóir d'íoc na dtáillí a héilíodh isteach sa Chúirt, agus a ordú freisin go ndéanfaidh Máistir Fómhais na táillí a héilíodh d'fhómhas agus go n-íocfar leis an eadránaí nó leis an moltóir mar tháillí, as an airgead a híocadh isteach sa Chúirt, pé suim a cinnfear a bheith réasúnach de thoradh an fhómhais agus go n-íocfar iarmhéid an airgid, má bhíonn ann, leis an iarratasóir.

    —(1) If in any case an arbitrator or umpire refuses to deliver his award except on payment of the fees demanded by him, the Court may, on an application for the purpose, order that the arbitrator or umpire shall deliver the award to the applicant on payment into Court by the applicant of the fees demanded, and further that the fees demanded shall be taxed by a Taxing Master and that out of the money paid into Court there shall be paid out to the arbitrator or umpire by way of fees such sum as may be found reasonable on taxation and that the balance of the money, if any, shall be paid out to the applicant.

    Uimhir 26 de 1954: AN tACHT EADRÁNA, 1954

  44. #1302603

    Ar choinníoll, más rud é, an 6ú lá d'Aibreán, 1968, nó dá éis, go dtabhóidh duine a sheolann trádáil caiteachas caipitiúil ar thaighde eolaíochta nach féidir liúntas a thabhairt ina leith faoi na forálacha sin roimhe seo den fho-alt seo toisc nach mbaineann an taighde eolaíochta le haon trádáil a sheolann an duine sin, go dtabharfar, le linn trádáil an duine sin i leith na tréimhse inmhuirearaithe a tabhaíodh an caiteachas a bheith á cur faoi cháin, liúntas ar cóimhéid leis an gcaiteachas.

    Provided that, where, on or after the 6th day of April, 1968, a person carrying on a trade incurs capital expenditure on scientific research in respect of which an allowance cannot be made under the foregoing provisions of this subsection because the scientific research is not related to any trade being carried on by that person, there shall be made in taxing that person's trade for the chargeable period in which the expenditure was incurred an allowance equal to the amount of the expenditure.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  45. #1303854

    (2) I gcás duine a thosaigh ar thrádáil a sheoladh ag oibriú mianaigh cháilithigh tar éis an 6ú lá d'Aibreán, 1974, do thabhú caiteachais taiscealaíochta an 6ú lá d'Aibreán, 1967, nó dá éis, agus nach i ndáil leis an mianach cáilitheach sin a tabhaíodh an caiteachas sin ach gur i dtréimhse deich mbliana roimh an dáta a thosaigh sé ag seoladh na trádála sin a tabhaíodh é, ansin, le linn an trádáil sin a bheith á cur faoi cháin in aghaidh na tréimhse inmhuirearaithe a thosaigh sé ag seoladh na trádála sin, tabharfar liúntas ar cóimhéid leis an gcaiteachas sin.

    (2) Where a person who commences to carry on the trade of working a qualifying mine after the 6th day of April, 1974, incurred exploration expenditure on or after the 6th day of April, 1967, and that expenditure was not incurred in connection with the said qualifying mine but was incurred within a period of ten years prior to the date on which he commences to carry on the said trade, then in taxing the said trade for the chargeable period in which he commenced to carry on the said trade, there shall be made an allowance of an amount equal to the amount of that expenditure.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  46. #155546

    (D) na liúntais sheachtainiúla saor ó cháin a shonraítear ar an gcárta asbhainte cánach laethúil;

    (D) the weekly tax-free allowances specified on the daily tax deduction card;

    Ionstraimí Reachtúla: 1980

  47. #171202

    Don bhliain dar tosach an chéad Luan d'Aibreán 1981 is é a bheidh sa bhliain chánach ioncaim fhorordaithe an bhliain dar tosach an 6 Aibreán 1979. Ina dhiaidh sin, ar an gcéad Luan d'Aibreán, athróidh an bhliain chánach ioncaim a bheidh le húsáid mura mbeidh sé chun leasa an éilitheora a sochar breise a bheith ríofa faoi threoir na bliana cánach ioncaim forordaithe a bhí in úsáid suas go dtí an chéad Luan d'Aibreán agus sa chás sin féadfar leanacht ar aghaidh ag úsáid na bliana cánach ioncaim sin.

    For the year commencing on the first Monday in April 1981 the prescribed income tax year will be the year commencing on the 6th April 1979. Thereafter, the income tax year to be used will change on the first Monday in April unless it is to the advantage of the claimant to have her additional benefit calculated by reference to the prescribed income tax year in use up to the first Monday in April in which event that income tax year may continue to be used.

    Ionstraimí Reachtúla: 1981

  48. #230924

    *(agus atá ag éileamh cáin bhreisluacha atá iníoctha ag an nGearánaí ar na costais sin a ghnóthú).

    *(and claims the recovery of value-added tax payable by the Plaintiff on the said costs).

    I.R. Uimh. 93 de 1997: Na Rialacha Cúirte Dúiche

  49. #450260

    gurb é I an méid coigeartúcháin, agus gurb é J an méid cánach is inmhuirearaithe ar sholáthar an earra chaipitiúil sin, nó an méid cánach a bheadh inmhuirearaithe ar aistriú an earra chaipitiúil sin murach feidhm a bheith ag alt 20(2)(c), nó an méid cánach a bheadh inmhuirearaithe ar an soláthar murach feidhm a bheith ag alt 56.

    I is the adjustment amount, and J is the amount of tax chargeable on the supply of that capital good, or the amount of tax that would have been chargeable on the transfer of that capital good but for the application of section 20(2)(c), or the amount of tax that would have been chargeable on the supply but for the application of section 56.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  50. #450336

    (a) go bhfuil an faighteoir faoi dhliteanas cuntas a thabhairt sa cháin is inmhuirearaithe ar an soláthar sin, agus

    (a) that the recipient is liable to account for the tax chargeable on that supply, and

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  51. #450339

    (i) go bhfuil an príomhaí faoi dhliteanas cuntas a thabhairt sa cháin is inmhuirearaithe ar an soláthar sin, agus

    (i) that the principal is liable to account for the tax chargeable on that supply, and

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  52. #450716

    (II) an cháin a bhí inmhuirearaithe ar an soláthar dá dtagraítear i gclásal (I), agus

    (II) the tax which was chargeable on the supply referred to at clause (I), and

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  53. #450912

    (I) le linn seirbhísí a chur i gcrích a bhfuil sé d’oibleagáid ar an tiarna talún iad a chur i gcrích faoi théarmaí agus coinníollacha an chonartha i scríbhinn a rinneadh ar dhiúscairt an leasa a bhí inmhuirearaithe i leith cánach (seachas idirbhearta nach bhfuil an oibleagáid chun comhlíonadh a dhéanamh i ndáil leo le brath sa chomaoin ar ar muirearaíodh cáin ar dhiúscairt an leasa sin),

    (I) in carrying out services which the landlord is obliged to carry out under the terms and conditions of the written contract entered into on the disposal of the interest which was chargeable to tax (other than transactions in relation to which the obligation to perform is not reflected in the consideration on which tax was charged on the disposal of that interest),

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  54. #451420

    (3) (a) I gcás duine d’fháil bháis, féadfar meastachán nó measúnacht i leith cánach faoi alt 110 nó 111, de réir mar a bheidh, a dhéanamh ar ionadaí pearsanta an duine d’aon tréimhse a bhféadfaí meastachán nó measúnacht den sórt sin a dhéanamh air nó uirthi ina leith díreach roimh a bhás nó a bás, nó a bhféadfaí a dhéanamh air nó uirthi dá mbeadh sé nó sí beo, i leith cánach a tháinig chun bheith dlite den duine roimh a bhás nó a bás, agus beidh an méid cánach is inghnóthaithe faoi aon mheastachán nó measúnacht den sórt sin ina fhiach a bheidh dlite ar eastát an duine agus iníoctha as.

    (3) (a) Where a person dies, an estimation or assessment of tax under section 110 or 111, as the case may be, may be made on the person’s personal representative for any period for which such an estimation or assessment could have been made on him or her immediately before his or her death, or could be made on him or her if he or she were living, in respect of tax which became due by the person before his or her death, and the amount of tax recoverable under any such estimation or assessment shall be a debt due from and payable out of the estate of the person.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  55. #467961

    gurb é B méid na cánach a bheadh, ar leith ón alt seo, le híoc faoi dheoidh ag an infheisteoir don tréimhse inmhuirearaithe sin más rud é nach gcuirfí an malartú i gcuntas le linn an cháin sin a bheith á ríomh, ach, i gcás ina bhfuil feidhm ag mír (b), folaíonn sé an cháin ar ús a d’fhabhraigh maidir le sean-urrúis ó thosach na tréimhse inmhuirearaithe sin, nó ón lá ar a bhfuair an t-infheisteoir na sean-urrúis, cibé acu is déanaí, go dtí an lá a tharla an malartú; agus

    B is the amount of tax which, apart from this section, would finally fall to be borne by the investor for that chargeable period if the exchange were not taken into account in computing that tax, but, in a case to which paragraph (b) applies, includes the tax on interest which has accrued in respect of old securities from the beginning of that chargeable period, or the day on which the old securities were acquired by the investor, whichever is later, to the day on which the exchange took place; and

    AN tACHT AIRGEADAIS, 1999

  56. #467968

    (6) (a) Faoi réir mhír (b), maidir le méid na cánach gnóchan caipitiúil a bheadh inmhuirearaithe, ar leith ón bhfo-alt seo, ar ghnóchain inmhuirearaithe a fhabhraíonn chuig infheisteoir lena mbaineann an fo-alt seo, ar dhiúscairt sean-urrús, tar éis na gnóchain inmhuirearaithe sin a laghdú d’aon chaillteanais inlamhála faoi alt 31, measfar, má roghnaíonn an t-infheisteoir amhlaidh, gur méid cánach gnóchan caipitiúil é is inmhuirearaithe ar ghnóchain inmhuirearaithe a mheastar a fhabhraíonn chuig an infheisteoir sa tréimhse inmhuirearaithe (dá ngairtear ‘an tréimhse inmhuirearaithe is déanaí’ san fho-alt seo) ina ndéantar na hurrúis nua a dhiúscairt (agus ní in aon tréimhse inmhuirearaithe eile) i dteannta aon chánach gnóchan caipitiúil is inmhuirearaithe ar ghnóchain inmhuirearaithe a fhabhraíonn chuig an infheisteoir sa tréimhse inmhuirearaithe is déanaí agus beidh feidhm ag forálacha Chuid 41 dá réir sin.

    (6) (a) Subject to paragraph (b), the amount of capital gains tax, which apart from this subsection, would be chargeable on chargeable gains accruing to an investor to whom this subsection applies, on the disposal of old securities, after such chargeable gains have been reduced by any allowable losses under section 31, shall, if the investor so elects, be deemed to be an amount of capital gains tax chargeable on chargeable gains which are deemed to accrue to the investor in the chargeable period (in this subsection referred to as ‘the later chargeable period’) in which the new securities are disposed of (and not in any other chargeable period) in addition to any capital gains tax chargeable on chargeable gains accruing to the investor in the later chargeable period and the provisions of Part 41 shall apply accordingly.

    AN tACHT AIRGEADAIS, 1999

  57. #468466

    "(1) Muirearófar cáin chorparáide ar bhrabúis cuideachtaí de réir ráta—

    "(1) Corporation tax shall be charged on the profits of companies at the rate of—

    AN tACHT AIRGEADAIS, 1999

  58. #468836

    (10) Le linn an méid cánach ioncaim is inmhuirearaithe ar aon duine d’aon bhliain mheasúnachta ar dháileadh, nó i leith dáilte, a bheith á fhionnadh chun críocha fho-alt (8), measfar, maidir le haon dáileadh den sórt sin a luaitear san fho-alt sin agus atá le háireamh mar ioncam de chuid an duine sin don bhliain mheasúnachta sin, gurb é an chuid is airde é den ioncam ar a ndéantar an duine a mhuirearú i leith cánach don bhliain mheasúnachta.

    (10) In ascertaining for the purposes of subsection (8) the amount of income tax chargeable on any person for any year of assessment on or in respect of a distribution, any such distribution mentioned in that subsection which falls to be treated as income of that person for that year of assessment shall be regarded as forming the highest part of the income on which the person is charged to tax for the year of assessment.

    AN tACHT AIRGEADAIS, 1999

  59. #493794

    (ii) suim na cánach a bhí inmhuirearaithe ar an soláthar dá dtagraítear ag fomhír (i), agus

    (ii) the tax which was chargeable on the supply referred to at subparagraph (i), and

    AN tACHT AIRGEADAIS 2010

  60. #494300

    (a) go bhfuil an faighteoir faoi dhliteanas cuntas a thabhairt ar an gcáin is inmhuirearaithe ar an soláthar sin, agus

    (a) that the recipient is liable to account for the tax chargeable on that supply, and

    AN tACHT AIRGEADAIS 2010

  61. #498727

    (8) Chun críocha fho-alt (7), is é dáta deonaithe an fhaoisimh an dáta a tugadh aisíoc cánach chun éifeacht a thabhairt don fhaoiseamh nó , murar tugadh aon aisíoc den sórt sin, an dáta a d’eisigh an cigire fógra chuig an éilitheoir inar taispeánadh méid na cánach ab iníoctha tar éis éifeacht a thabhairt don fhaoiseamh.

    (8) For the purposes of subsection (7), the date on which the relief shall be granted is the date on which a repayment of tax for giving effect to the relief was made or, if there was no such repayment, the date on which the inspector issued a notice to the claimant showing the amount of tax payable after giving effect to the relief.

    AN tACHT AIRGEADAIS, 2011

  62. #499365

    (i) go bhfuil an faighteoir faoi dhliteanas cuntas a thabhairt i leith na cánach is inmhuirearaithe ar an soláthar sin, agus

    (i) that the recipient is liable to account for the tax chargeable on that supply, and

    AN tACHT AIRGEADAIS, 2011

  63. #569904

    Cánacha ar tháirgeadh agus ar allmhairí a íoctar le hinstitiúidí an Aontais Eorpaigh

    Taxes on production and imports paid to the institutions of the European Union

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  64. #571150

    Is iad na hionstraimí príomha athdháilte ná cánacha rialtais ar earnáil na dteaghlach, agus sochair shóisialta le haghaidh earnáil na dteaghlach.

    The major instruments of redistribution are government taxes on, and social benefits for, the households sector.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  65. #571871

    cánacha lúide fóirdheontais ar na táirgí (ach gan cánacha asbhainteacha amhail CBL ar tháirgí a áireamh);

    taxes less subsidies on the products (but excluding deductible taxes like VAT on the products);

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  66. #572567

    cánacha is iníoctha ag an úinéir nua ar aistriú úinéireachta na sócmhainne.

    taxes payable by the new owner on the transfer of ownership of the asset.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  67. #572950

    cánacha is iníoctha ag an bhfostóir ar bhille an phá agus na dtuarastal — mar shampla, cáin phárolla.

    taxes payable by the employer on the wage and salary bill — for example, a payroll tax.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  68. #573093

    Áirítear sna cánacha ar tháirgeadh agus ar allmhairí a íoctar le hinstitiúidí an Aontais Eorpaigh na cánacha seo a leanas a bhailíonn na rialtais náisiúnta thar ceann institiúidí an Aontais Eorpaigh:

    The taxes on production and imports paid to the institutions of the European Union include the following taxes collected by national governments on behalf of the institutions of the European Union:

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  69. #573112

    Bunaítear an coigeartú sin ar an meándifríocht ama idir an ghníomhaíocht agus an fáltas ó cháin.

    This adjustment is based on the average time difference between the activity and cash tax receipt.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  70. #573705

    Féadfaidh an muirear seirbhíse a bheith mór go leor agus féadfaidh sé cánacha ar tháirgeadh seirbhísí cearrbhachais a chuimsiú.

    The service charge may be substantial and cover taxes on the production of gambling services.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  71. #579269

    Ceadóidh an tíolacadh staidrimh gur féidir creidmheasanna cánach a dhíorthú ar bhonn glan.

    The presentation of statistics shall permit the derivation of tax credits on a net basis.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  72. #716570

    ar earraí nó ar sheirbhísí a úsáidtear i dtáirgeadh táirgí a onnmhairíodh de bhreis ar dhíolúine, loghadh nó iarchur cánacha indíreacha carnacha arna dtoibhiú ag céim níos luaithe ar earraí nó ar sheirbhísí a úsáideadh i dtáirgeadh táirgí comhchosúla nuair a dhíoltar do thomhaltas intíre iad; ar choinníoll, áfach, go bhféadfar cánacha indíreacha carnacha arna dtoibhiú ag céim níos luaithe a dhíolmhú, a aisíoc nó a iarchur ar tháirgí onnmhairithe fiú nuair nach ndíolmhaítear, nach loghtar nó nach n-iarchuirtear sin ar tháirgí comhchosúla nuair a dhíoltar do thomhaltas intíre iad, má thoibhítear na cánacha indíreacha carnacha arna dtoibhiú ag céim níos luaithe ar ionchuir a ídítear i dtáirgeadh an táirge onnmhairithe (agus gnáthlamháltas á dhéanamh do dhramhaíl) [5].

    on goods or services used in the production of exported products in excess of the exemption, remission or deferral of like prior-stage cumulative indirect taxes on goods or services used in the production of like products when sold for domestic consumption; provided, however, that prior-stage cumulative indirect taxes may be exempted, remitted or deferred on exported products even when not exempted, remitted or deferred on like products when sold for domestic consumption, if the prior-stage cumulative indirect taxes are levied on inputs that are consumed in the production of the exported product (making normal allowance for waste) [5].

    Rialachán (AE) 2016/1037 ó Pharlaimint na hEorpa agus ón gComhairle an 8 Meitheamh 2016 maidir le cosaint i gcoinne allmhairí ar tugadh fóirdheontas ina leith, ar allmhairí iad ó thíortha nach baill den Aontas Eorpach iad

  73. #765185

    2. —(1) Ar a iarraidh sin d'éinne ar ar féidir barra-cháin do chur i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923, féadfidh na Coimisinéirí Speisialta, in ainneoin éinní atá in alt 5 den Acht Cánach Ioncuim, 1918, ceartú do dhéanamh, tré aisioc cánach no ar aon tslí eile, i dtreo go luíodófar méid na barra-chánach atá le n'íoc ag an duine sin i gcóir na bliana san go dtí an méid a bheadh le n'íoc dá mbeadh feidhm dlí ag forálacha an Achta so ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1922, agus dá mbeadh lán-fheidhm agus lán-éifeacht. i dtaobh cánach ioncuim i gcóir na bliana dar thosach an 6adh lá d'Abrán, 1922, ag na hoiriúnuithe a dineadh ar na hAchtanna Cánach Ioncuim leis an Acht um Oiriúnú Achtanna, 1922 (Uimh. 2 de 1922) , no le haon Ordú a dhin an Ard-Chomhairle, no a dhéanfid ina dhiaidh seo, fé fhorálacha an Achta san.

    2.— (1) Notwithstanding anything contained in section 5 of the Income Tax Act, 1918, the Special Commissioners may, on application made by any person chargeable with super-tax for the year beginning on the 6th day of April, 1923, make such an adjustment, by repayment of tax or otherwise, as will reduce the amount of super-tax payable by that person for that year to the amount which would have been payable if the provisions of this Act had had the force of law during the year beginning on the 6th day of April, 1922, and the adaptations of the Income Tax Acts made by the Adaptation of Enactment Act, 1922 (No. 2 of 1922), or by any Order made or hereafter to be made by the Executive Council under the provisions of that Act, had had full force and effect with reference to income tax for the year beginning on the 6th day of April, 1922.

    Uimhir 21 de 1923: ACHT AIRGID, 1923

  74. #807820

    (2) Ar fháil deimhniú dhóibh do dhin an cigire ar an méid cánach nár bailíodh ar aon cháinmheasa ráithiúla áirithe d'aon cheanntar cáinmheasa áirithe in aghaidh aon bhliana áirithe roimh an mbliain dar thosach an 6adh lá d'Abrán, 1924, féadfidh na Coimisinéirí Ioncuim, d'ainneoin éinní san Income Tax Act, 1918, ordú do dhéanamh go dtuigfar méid iomlán no aon chuid de mhéid iomlán na cánach nea-bhailithe sin do bheith glanta go cuibhe do réir dlí.

    (2) Notwithstanding anything in the Income Tax Act, 1918 the Revenue Commissioners, on receipt of a certificate by the inspector of the amount of uncollected tax on any quarterly assessment, for any assessment district for any year prior to the year beginning on the 6th day of April, 1924 may make an order that the whole or any part of the amount of such uncollected tax shall be deemed to have been discharged in due course of law.

    Uimhir 18 de 1927: ACHT AIRGID, 1927

  75. #824254

    (2) In ainneoin éinní atá sa bhfo-alt san roimhe seo, déanfar aon duine is ionchurtha fé cháin ioncuim ar phroifití no ar shochair aon chéirde, gairme no slí bheatha a bunuíodh no ar ar tosnuíodh laistigh den bhliain roimh bhliain an cháinmheasa do chur fé cháin ioncuim do réir mhéid iomlán na bproifit no na sochar in aghaidh aon bhliana amháin o am an bhunuithe no an tosnuithe sin, ach beidh teideal aige, ar fhógra i scríbhinn do thabhairt don chigire cánach laistigh de dhá mhí dhéag tar éis deire bliain an cháinmheasa, é do chur fé cháin ioncuim do réir mhéid proifit no sochar bliain an cháinmheasa.

    (2) Notwithstanding anything contained in the foregoing sub-section, any person chargeable with income tax in respect of the profits or gains of any trade, profession, or vocation which has been set up or commenced within the year preceding the year of assessment shall be charged on the full amount of the profits or gains for one year from the time of such setting up or commencement, but shall be entitled, on giving notice in writing to the inspector of taxes within twelve months after the end of the year of assessment, to be charged to income tax on the amount of the profits or gains of the year of assessment.

    Uimhir 32 de 1929: ACHT AIRGID, 1929

  76. #824300

    (2) I gcás inar tugadh faoiseamh fé Riail 11 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D ar scór laigheadú do tháinig ar phroifit no ar shochar ar chúis áirithe éigin o am no de dheascaibh atharuithe i bpáirtnéireacht daoine a bhí ag gabháil d'aon chéird no gairm no o am no de dheascaibh teacht-i-seilbh céirde no gairme, atharú no teacht-i-seilbh a thárla laistigh den bhliain dar thosach an 6adh lá d'Abrán, 1930, ansan, an duine no na daoine a bheidh, tar éis an atharuithe no an teacht-i-seilbh, ionchurtha fé cháin ar scór proifit no sochar na céirde no na gairme beidh teideal acu, ar fhógra i scríbhinn do thabhairt don chigire cánach ar dháta nách déanaí ná an 5adh lá de Dheire Fomhair, 1932, iad do chur fé cháin in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1931, fé is dá ndintí an cheárd no an tslí bheatha do bhunú no do thosnú ar dháta an atharuithe no an teacht-i-seilbh roimhráite, agus má híocadh an cháin a cuireadh ortha aisíocfar aon cháin sa bhreis do híocadh.

    (2) Where relief has been given under Rule 11 of the Rules applicable to Cases I. and II of Schedule D in respect of a falling short of profits or gains from some specific cause since or by reason of a change in a partnership of persons engaged in any trade, or profession or a succession to a trade or profession, which change or succession took place within the year beginning on the 6th day of April, 1930, the person or persons who after the change or succession are chargeable with tax in respect of profits or gains of the trade or profession shall be entitled, on giving notice in writing to the inspector of taxes not later than the 5th day of October, 1932, to be charged to tax for the year beginning on the 6th day of April, 1931, as if the trade or profession had been set up or commenced on the date of the aforesaid chance or succession, and if the tax charged has been paid any tax overpaid shall be repaid.

    Uimhir 32 de 1929: ACHT AIRGID, 1929

  77. #824362

    (6) Más rud é, in aon bhliain cháinmheasa, go scuirfidh duine de bheith i seilbh oifige no fostaíochta no de bheith i dteideal blianachta, pinsin no dualgais is ionchurtha fé cháin fé Sceideal E, is do réir mhéid a shochair oifige sa tréimhse dar thosach an 6adh lá d'Abrán na bliana san agus dar chríoch dáta an scuir a cuirfar fé cháin é in aghaidh na bliana san agus, má cuireadh fé cháin é ar shlí eile seachas do réir na forála so, aisíocfar aon cháin sa bhreis do híocadh, no féadfar cáinmheas breise do dhéanamh, fé mar is gá sa chás.

    (6) Where in any year of assessment a person ceases to hold an office or employment or to be entitled to an annuity, pension or stipend chargeable under Schedule E, tax shall be charged for that year on the amount of his emoluments for the period beginning on the 6th day of April in that year and ending on the date of the cessation and, if tax has been charged otherwise than in accordance with this provision, any tax overpaid shall be repaid, or an additional assessment may be made, as the case may require.

    Uimhir 32 de 1929: ACHT AIRGID, 1929

  78. #957870

    (c) mara raibh ioncum dob ionchurtha fé cháin ioncuim á fháil ag an bpearsain sin ar feadh dhá bhlian as a chéile dar chríoch an 5adh lá d'Abrán, 1940, ach go raibh ioncum dob ionchurtha fé cháin ioncuim á fháil aige in aghaidh na bliana dar chríoch an 5adh lá san d'Abrán, 1940, isé ioncum iomlán caighdeánach na pearsan san ná a ioncum iomlán in aghaidh na bliana san dar chríoch an 5adh lá d'Abrán, 1940, no suim dhá mhíle agus cúig céad punt, pé aca is mó;

    ( c ) if such individual has not been in receipt of income chargeable to income tax for two consecutive years ending on the 5th day of April, 1940, but has been in receipt of income chargeable to income tax for the year ending on the said 5th day of April, 1940, the standard total income of such individual shall be his total income for the said year ending on the 5th day of April, 1940, or the sum of two thousand five hundred pounds, whichever is the greater;

    Uimhir 14 de 1941: ACHT AIRGEADAIS, 1941

  79. #964962

    —(1) Má thárlann aon tráth i mbliain chánach ioncuim, sara mbeidh rún go n-éifeacht reachtúil aige de bhuadh Achta 1927 ag forchur cánach ioncuim agus forchánach don bhliain sin rithe ag an gCoiste um Airgeadas, gur deimhin leis an Taoiseach an Coiste um Airgeadas do bheith éagcumasach, de dheascaibh gníomhuithe námhad, ar theacht le chéile chun go mbreithneoidís agus, i gcás inarbh oiriúnach leo é, go rithfidís an rún san, is dleathach don Taóiseach a dhearbhú i scríbhinn an Coiste um Airgeadas do bheith éagcumasach, de dheascaibh gníomhuithe fórsaí armtha tíre eile, ar theacht le chéile chun cáin ioncuim agus forcháin don bhliain chánach ioncuim a bheidh ag rith an uair sin do bhreithniú agus, más oiriúnach leo é, d'fhorchur.

    —(1) If at any time in an income tax year before a resolution having statutory effect by virtue of the Act of 1927 and imposing income tax and sur-tax for that year has been passed by the Committee on Finance, the Taoiseach is satisfied that, owing to enemy action, the Committee on Finance is unable to meet for the purpose of considering and, if thought fit, passing such resolution, it shall be lawful for the Taoiseach to make a declaration in writing declaring that the Committee on Finance is unable, owing to the action of the armed forces of another country, to meet for the purpose of considering and, if thought fit, imposing income tax and sur-tax for the then current income tax year.

    Uimhir 12 de 1942: ACHT CÁNACHA AGUS DIÚITÉTHE (TOSCA SPEISIALTA), 1942

  80. #965299

    —I gcás go ndéanfar, fé alt 10 den Acht Airgeadais, 1941 ( Uimh. 14 de 1941 ), méid áirithe do thabhairt ar aghaidh alos caillteanais agus go ndéanfar é asbhaint as an mbrabús no é chur i gcoinnibh an bhrabúis ar maidir leis is ionchurtha duine fé fhorcháin bhreise in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1941, ach nach féidir, toisc an méid sin do bheith níos mó ná an brabús san, ach cuid den méid sin d'asbhaint no do chur i gcoinnibh amhlaidh, déanfar oiread a bheidh ag an méid sin de bhreis ar an mbrabús san do thabhairt ar aghaidh tuilleadh agus, chó fada is ragha sé, é d'asbhaint as an mbrabús, no do chur i gcoinnibh an bhrabúis, ar maidir leis is ionchurtha an duine sin fé fhorcháin bhreise in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1942, agus, mara nglanaidh an asbhaint no an cur-i-gcoinnibh sin is déanaighe luaidhtear an chuid den méid sin do bhéarfar ar aghaidh tuilleadh amhlaidh, déanfar iarmhéid forsheasta an mhéid sin do thabhairt ar aghaidh arís agus, chó-fada is ragha sé, é d'asbhaint as an mbrabús, no do chur i gcoinnibh an bhrabúis, ar maidir leis is ionchurtha an duine sin fé fhorcháin bhreise (más ann) in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1943, agus mar sin de go dtí go mbeidh iomlán na n-asbhaintí sin no na gcur-i-gcoinnibh sin, fé alt san 10 agus fén alt so, có-ionann leis an méid sin a bheidh tugtha ar aghaidh fén alt san 10.

    —Where, under section 10 of the Finance Act, 1941 (No. 14 of 1941), an amount is carried forward in respect of a loss and is deducted from or set-off against the profits in respect of which a person is chargeable with excess sur-tax for the year beginning on the 6th day of April, 1941, but owing to the said amount exceeding such profits part only of the said amount can be so deducted or set-off, so much of the said amount as exceeds such profits shall be further carried forward and shall, so far as it will extend, be deducted from or set-off against the profits in respect of which such person is chargeable with excess sur-tax for the year beginning on the 6th day of April, 1942, and, if the portion of the said amount so further carried forward is not fully met by such last mentioned deduction or, set-off, the outstanding balance of the said amount shall be again carried forward and, so far as it will extend, be deducted from or set-off against the profits in respect of which such person is chargeable with excess sur-tax (if any) for the year beginning on the 6th day of April, 1943, and so on until the total of such deductions or set-offs under the said section 10 and this section is equal to the said amount carried forward under the said section 10.

    Uimhir 14 de 1942: ACHT AIRGEADAIS, 1942

  81. #1033825

    (1) Aon éileamh ar chreidmheas nó ar aisíoc cánach a bheas bunaithe ar fhorála an Choinbhinsiúin seo, déanfar é laistigh de shé bliana ó dháta báis an éagaigh ar i leith a eastáit a bheas an t-éileamh á dhéanamh, nó, i gcás leasa frithdhílse ina n-iarchuirtear íoc na cánach go dtí dáta an leasa a theacht chun seilbhe nó dáta dá éis sin, laistigh de shé bliana ón dáta sin.

    (1) Any claim for a credit or for a refund of tax founded on the provisions of the present Convention shall be made within six years from the date of the death of the decedent in respect of whose estate the claim is made, or, in the case of a reversionary interest where payment of tax is deferred until on or after the date on which the interest falls into possession, within six years from that date.

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  82. #1033978

    (3) Féadfaidh ceachtar de na Páirtithe Conarthacha an tAirteagal seo d'fhorceannadh trí fhógra scríofa á fhorceannadh a thabhairt don Pháirtí Conarthach eile, trí mheáin taidhleoireachta, an tríochadú lá de Mheitheamh, nó roimhe sin, in aon bhliain chaileandair tar éis na bliana caileandair a malairteofar na hionstraimí daingniúcháin, agus sa chás sin scoirfidh mír (1) de seo d'éifeacht a bheith aici maidir le cáin na Stát Aontaithe ar an gcéad lá d'Eanáir agus dá éis sin agus scoirfidh mír (2) de seo d'éifeacht a bheith aici maidir le cáin Éireannach ar an séú lá d'Aibreán agus dá éis sin sa chéad bhliain chaileandair i ndiaidh na bliana caileandair a bhéarfar an fógra sin.

    (3) Either of the Contracting Parties may terminate this Article by giving written notice of termination to the other Contracting Party, through diplomatic channels, on or before the thirtieth day of June in any calendar year after the calendar year in which the exchange of the instruments of ratification takes place and in such event paragraph (1) hereof shall cease to be effective as to United States tax on and after the first day of January, and paragraph (2) hereof shall cease to be effective as to Irish tax on and after the sixth day of April, in the calendar year next following that in which such notice is given. [GA]

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  83. #1105548

    (b) gurb é tuairim na gCoimisinéirí Ioncaim, i gcás measúnachta i leith cánach ioncaim, nó tuairim na gCoimisinéirí Speisialta i gcás measúnachta i leith forchánach, dá mbeadh iarratas ar lorg measúnachta ar leith faoi Riail 17 de na Rialacha Ginearálta nó faoi alt 8 den Income Tax Act, 1918, i bhfeidhm maidir leis an mbliain mheasúnachta sin, go mbeadh measúnacht i leith an ioncaim chéanna sin, nó i leith coda de, le déanamh ar bhean arb í banchéile an fhir sin í nó arbh í a bhanchéile sa bhliain mheasúnachta sin nó ar a hiontaobhaí, a caomhnóir, a hairíoch nó a cúramaí, nó a seiceadóirí nó a riarthóirí, agus

    ( b ) the Revenue Commissioners, in the case of an assessment to income tax, or the Special Commissioners, in the case of an assessment to sur-tax, are of opinion that, if an application for separate assessment under Rule 17 of the General Rules or under section 8 of the Income Tax Act, 1918, had been in force with respect to that year of assessment, an assessment in respect of, or of part of, the same income would have fallen to be made on, or on the trustee, guardian, curator or committee of, or on the executors or administrators of, a woman who is the said man's wife or was his wife in that year of assessment, and

    Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958

  84. #1106405

    —(1) Ní thabharfar faoiseamh faoi alt 41 den Acht seo i leith préimhe cáilithí ach amháin ar éileamh a dhéanfar chun cigire chánach agus a cheadóidh seisean, ach féadfaidh aon duine ar éagóir leis aon bhreith a thabharfaidh an cigire cánach ar aon éileamh den tsórt sin, ar fhógra i scríbhinn a thabhairt don chigire sin laistigh de lá agus fiche tar éis an bhreith a chur in iúl dó, achomharc a dhéanamh chun na gCoimisinéirí Speisialta.

    —(1) Relief shall not be given under section 41 of this Act in respect of a qualifying premium except on a claim made to and allowed by the inspector of taxes, but any person aggrieved by any decision of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after the notification to him of the decision, appeal to the Special Commissioners.

    Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958

  85. #1117778

    (4) Faoi réir forálacha an Achta seo beidh éifeacht, maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1959, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1959, maidir le cáin ioncaim agus forcháin agus fós ag aon fhorálacha den sórt sin maidir leis an gcéanna a tháinig i ngníomh an 6ú lá d'Aibreán, 1959.

    (4) The several statutory and other provisions which were in force on the 5th day of April, 1959, in relation to income tax and sur-tax and any such provisions which came into operation on the 6th day of April, 1959, in relation thereto shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1959.

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  86. #1123056

    (b) maidir le hasbhaintí agus aisíoca cánach a bheidh le déanamh nuair a íocfar díolaíochtaí a íocfar i rith na tréimhse dar tosach an 6ú lá de Dheireadh Fómhair, 1960, agus dar críoch an 5ú lá d'Aibreán, 1961, beidh forálacha iontu chun a áirithiú, nuair a bheidh meas á dhéanamh chun críocha fo-alt (3) d'alt 6 den Acht seo, ar an gcáin iomlán is iníoctha i leith díolaíochtaí in aghaidh na bliana 1960-61, go dtabharfar aird ar na forálacha ina dhiaidh seo den fho-alt seo.

    ( b ) in relation to deductions and repayments of tax to be made on the payment of emoluments which are paid during the period commencing on the 6th day of October, 1960, and ending on the 5th day of April, 1961, shall contain provisions for securing that in the estimation, for the purposes of subsection (3) of section 6 of this Act, of the total tax payable in respect of emoluments for the year 1960-61 regard shall be had to the subsequent provisions of this section.

    Uimhir 42 de 1959: AN tACHT AIRGEADAIS (Uimh. 2), 1959

  87. #1129322

    (a) measfar, chun críocha fho-alt (5) den alt seo, gurb é méid iomlán na mbrabús nó an ghnóchain arbh inmheasúnaithe é ina leith in aghaidh aon bhliana, nó coda de bhliain, ar measúnaíodh ina haghaidh an chomhpháirtíocht i leith na trádála nó na gairme suim a scaire sin, arna ríomh de réir na nAchtanna Cánach Ioncaim, de na brabúis nó den ghnóchan ar muirearaíodh cáin ar an gcomhpháirtíocht ina leith agus déanfar, chun na críche sin, suim na mbrabús nó an ghnóchain ar muirearaíodh amhlaidh an chomhpháirtíocht ina leith a ríomh mar ríomhfaí í faoin bhfo-alt sin (5) dá mbaineadh an fo-alt sin le comhpháirtíocht mar a bhaineann sé le pearsa, agus

    ( a ) the full amount of the profits or gains on which he was assessable for any year, or part of a year, for which the partnership was assessed in respect of the trade, profession or vocation, shall, for the purposes of subsection (5) of this section, be taken to be the amount of his share, computed in accordance with the Income Tax Acts, of the profits or gains on which the partnership has been charged to tax and the amount of the profits or gains on which the partnership has been so charged shall, for this purpose, be computed as it would be computed under the said subsection (5) if that subsection applied to a partnership as it applies to a person, and

    Uimhir 19 de 1960: AN tACHT AIRGEADAIS, 1960

  88. #1174578

    —(1) Má tharlaíonn ar ócáid ar bith go mainneoidh duine freagrach na sonraí is gá le haghaidh an méid cánach a bheidh dlite de a fhionnadh a thabhairt de réir na rialachán iomchuí, ansin, gan dochar d'aon bheart eile a fhéadfar a dhéanamh, féadfaidh na Coimisinéirí Ioncaim ar gach ócáid den sórt sin an méid cánach a bheidh dlite de a mheas agus fógra a sheirbheáil air i dtaobh na méide a bheidh measta.

    —(1) If on any occasion an accountable person fails to furnish in accordance with the relevant regulations the particulars necessary for the ascertainment of the amount of tax due by him, then, without prejudice to any other action which may be taken, the Revenue Commissioners may on each such occasion estimate the amount of tax due by him and serve notice on him of the amount estimated.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  89. #1174704

    —I gcás gan cónaí sa Stát a bheith ar dhuine atá freagrach i leith aon chánach nó ar a bhforchuirtear aon dualgais leis an gCuid seo den Acht seo nó le rialacháin fúithi, féadfaidh na Coimisinéirí Ioncaim, trí fhógra i scríbhinn a sheirbheálfar ar aon ghníomhaire, bainisteoir nó factóir ar a mbeidh cónaí sa Stát agus a ghníomhaigh thar ceann an duine sin sna hábhair ar faoina dtreoir a bheidh an duine sin freagrach nó na dualgais sin forchurtha air, a ordú go gcuirfear eisean in ionad an duine sin mar an duine a bheidh freagrach i leith na cánach nó go mbeidh sé faoi oibleagáid na dualgais sin nó aon cheann acu a chomhlíonadh agus, ar an ordú sin a bheith seirbheáilte, beidh sé arna chur in ionad dá réir sin agus beidh sé faoi réir na bpionós céanna agus bheadh dá mba é an duine é a bheidh freagrach i leith na cánach nó ar a mbeidh na dualgais sin forchurtha.

    —Where a person who is accountable for any tax, or on whom any duties are imposed by this Part of this Act or regulations made thereunder, is not resident in the State, the Revenue Commissioners may, by notice in writing served on any agent manager or factor, who is resident in the State and has acted on behalf of that person in the matters by reference to which that person is accountable or those duties are imposed, direct that he shall be substituted for that person as the person accountable for the tax or that he shall be under an obligation to discharge those duties or any of them and, upon such direction having been served, he shall stand substituted accordingly and shall be subject to the same penalties as if he were the person who is accountable for the tax or on whom those duties are imposed.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  90. #1192506

    (3) Faoi réir fhorálacha an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1964, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1964, agus ag aon fhorálacha den sórt sin a tháinig i ngníomh an 6ú lá d'Aibreán, 1964, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1964, in relation to income tax and sur-tax and any such provisions which came into operation on the 6th day of April, 1964, in relation thereto shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1964.

    Uimhir 15 de 1964: AN tACHT AIRGEADAIS, 1964

  91. #1205638

    (3) Faoi réir forálacha an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1965, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1965, agus ag aon fhorálacha den sórt sin a tháinig i ngníomh an 6ú lá d'Aibreán, 1965, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1965, in relation to income tax and sur-tax and any such provisions which came into operation on the 6th day of April, 1965, in relation thereto shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1965.

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  92. #1213719

    (b) ar an tréimhse sin a bheith caite, mura mbeidh aon fhógra achomhairc faighte, nó, má bhíonn fógra achomhairc faighte, ar an achomharc a chinneadh trí chomhaontú nó ar shlí eile, tiocfaidh an cháin a bheidh sonraithe san fhógra, nó an cháin leasaithe arna cinneadh maidir leis an achomharc, chun bheith dlite agus inghnóthaithe sa tslí chéanna agus trí na himeachtaí comhchosúla ionann agus dá mbeadh an duine tar éis sonraí a chur, de réir na rialachán iomchuí, ag taispeáint na cánach sin a bheidh dlite de ar dháta an tréimhse sin d'éag nó an t-achomharc a chinneadh, de réir mar a bheidh.

    ( b ) on the expiration of the said period, if no notice of appeal is received, or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the tax specified in the notice or the amended tax as determined in relation to the appeal shall become due and be recoverable in the same manner and by the like proceedings as if the person had sent, in accordance with the relevant regulations, particulars showing such tax as due by him on the date of the expiration of the said period or of the determination of the appeal, as the case may be.

    Uimhir 17 de 1966: AN tACHT AIRGEADAIS, 1966

  93. #1220491

    —(1) Tionónta-áititheoir aon mhaoine a íocann an cháin beidh sé, faoi réir alt 93 (2), i dteideal méid a asbhaint agus a choinneáil i leith an chíosa is iníoctha leis an tiarna talún de thuras na huaire (agus na suimeanna go léir a lamháiltear de bhua an Achta seo a asbhaint i dtosach) is ionann agus an ráta nó na rátaí cánach a bhí i bhfeidhm i gcaitheamh na tréimhse a raibh an cíos sin ag faibhriú ar a feadh chun bheith dlite in aghaidh gach fiche scilling den chéanna, agus déanfar an asbhaint sin as an gcéad íocaíocht a dhéanfar ina dhiaidh sin ar chuntas cíosa, agus déanfaidh aon ghlacadóir thar ceann an Stáit nó aon duine eile a gheobhaidh an cíos an asbhaint a lamháil ar iarmhar an chíosa a fháil:

    —(1) A tenant occupier of any property who pays the tax shall, subject to section 93 (2), be entitled to deduct and retain in respect of the rent payable to the landlord for the time being (all sums allowed by virtue of this Act being first deducted), an amount representing the rate or rates of tax in force during the period through which the said rent was accruing due for every twenty shillings thereof, the said deduction to be made out of the first payment thereafter made on account of rent, and any receiver on behalf of the State or other person receiving the rent shall allow the deduction on receipt of the residue of the rent:

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  94. #1221072

    (3) Duine ar bith ar arb inmhuirir cáin ioncaim i leith brabús nó gnóchan aon trádála nó gairme a bunaíodh agus a tosaíodh sa bhliain roimh an mbliain mheasúnachta muirearófar é ar mhéid iomlán brabús nó gnóchan bliana amháin ó am an bhunaithe agus an tosaithe sin, ach beidh sé i dteideal, ar fhógra i scríbhinn a thabhairt don chigire laistigh de dhá mhí dhéag tar éis deireadh na bliana measúnachta, go muirearófar é i leith cánach ioncaim ar mhéid brabús nó gnóchan na bliana measúnachta.

    (3) Any person chargeable with income tax in respect of the profits or gains of any trade or profession which has been set up and commenced within the year preceding the year of assessment shall be charged on the full amount of the profits or gains for one year from the time of such setting up and commencement, but shall be entitled, on giving notice in writing to the inspector within twelve months after the end of the year of assessment, to be charged to income tax on the amount of the profits or gains of the year of assessment.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  95. #1221078

    (i) déanfar an duine a mbeidh cáin muirearaithe nó inmhuirir air ina leith sin a mhuirearú in aghaidh na bliana sin ar mhéid brabús nó gnóchan na tréimhse dar tosach an 6ú lá d'Aibreán na bliana sin agus dar críoch dáta an bhuanscortha, faoi réir aon asbhainte nó fritháirimh a mbeidh teideal aige chuige faoi alt 308 nó 309, agus, má muirearaíodh é ar shlí seachas de réir na míre seo, aisíocfar aon cháin a ró-íocadh, nó féadfar measúnacht bhreise a dhéanamh air, de réir mar is gá sa chás;

    (i) the person charged or chargeable with tax in respect thereof shall be charged for that year on the amount of the profits or gains of the period beginning on the 6th day of April in that year and ending on the date of the discontinuance, subject to any deduction or set-off to which he may be entitled under section 308 or 309, and, if he has been charged otherwise than in accordance with this paragraph, any tax overpaid shall be repaid, or an additional assessment may be made upon him, as the case may require;

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  96. #1222334

    (2) Más rud é in aon bhliain mheasúnachta go scoirfidh duine de bheith i seilbh oifige nó fostaíochta nó de bheith i dteideal blianachta, pinsin nó stipinne is inmhuirir faoi Sceideal E, muirearófar cáin don bhliain sin ar mhéid a dhíolaíochtaí don tréimhse dar tosach an 6ú lá d'Aibreán sa bhliain sin agus dar críoch dáta an scoir agus, má muirearaíodh cáin ar shlí seachas de réir na forála seo aisíocfar aon cháin a ró-íocadh nó féadfar measúnacht bhreise a dhéanamh, de réir mar is gá sa chás.

    (2) Where in any year of assessment a person ceases to hold an office or employment or to be entitled to an annuity, pension or stipend chargeable under Schedule E, tax shall be charged for that year on the amount of his emoluments for the period beginning on the 6th day of April in that year and ending on the date of the cessation and, if tax has been charged otherwise than in accordance with this provision, any tax overpaid shall be repaid, or an additional assessment may be made, as the case may require.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  97. #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;

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  98. #1227433

    (2) I gcás asbhaint a lamháil, nuair a dhéanfar amach méid na mbrabús a ríomhfar le haghaidh measúnachta i leith cánach ioncaim faoi Sceideal D, maidir le luach bliantúil aon tailte, tionóntán nó oidhreachtán a measúnaíodh faoi Sceideal A, ansin, chun an ghlancháin ioncaim a dhéanamh amach, cuirfear leis an gcáin ioncaim is inmhuirir ar mhéid na mbrabús faoi Sceideal D an méid atá ag an gcáin ioncaim sa mheasúnú (arna laghdú chun críocha bailiúcháin, má laghdaítear) i leith na dtailte, na dtionóntán nó na n-oidhreachtán sin faoi Sceideal A don bhliain mheasúnachta de bhreis ar cháin ioncaim arna ríomh de réir an ráta chaighdeánaigh chánach ar aon chíos nó íocaíocht bhliantúil atá iníoctha ar na tailte, na tionóntáin nó na hoidhreachtáin sin.

    (2) Where a deduction is allowed, in arriving at the amount of the profits computed for the purpose of assessment to income tax under Schedule D, on account of the annual value of any property assessed under Schedule A, there shall, for the purpose of arriving at the net income tax, be added, to the income tax chargeable on the amount of the profits under Schedule D, the excess of the income tax contained in the assessment (as reduced for the purposes of collection, if it is so reduced) in respect of the said property under Schedule A for the year of assessment over income tax computed at the standard rate of tax on any rent or annual payment to which the said property is subject.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  99. #1227549

    tabharfar don athchuideachta, má corpraíodh sa Stát í agus má chónaíonn sí ann chun críocha cánach ioncaim, faoiseamh ó íoc a glanchánach ioncaim agus na cánach brabús corparáide is inchurtha i leith a brabús as an trádáil sin, an méid céanna (agus an méid sin amháin), agus do na blianta céanna (agus do na blianta sin amháin), ba chuí dá mba nár scoir an chuideachta bhunaidh de bheith ag seoladh na trádála sin agus gur ar an gcuideachta bhunaidh a bhí an ghlancháin ioncaim agus an cháin bhrabús corparáide sin inmhuirir in ionad iad a bheith inmhuirir ar an athchuideachta, agus beidh feidhm, chun críocha an ailt seo, ag fórálacha na Caibidle seo le haon mhodhnuithe is gá.

    the later company, if it is incorporated in the State and resident therein for the purposes of income tax, shall be given relief, from the payment of its net income tax referable to its profits from the said trade, to the same extent (but only to the same extent), and for the same years (but only for the same years), as would have been proper if the original company had not ceased to carry on the said trade and if the said net income tax, instead of being chargeable on the later company, were chargeable on the original company, and the provisions of this Chapter shall, for the purposes of this section, apply with any necessary modifications.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  100. #1228927

    —(1) Faoi réir forálacha an ailt seo, aon cháin ioncaim a bheidh ar áireamh i measúnacht i leith aon bhliana beidh sí iníoctha an 1ú lá nó roimh an 1ú lá d'Eanáir an bhliain sin, ach amháin go measfar, i gcás cánach a bheidh ar áireamh i measúnacht i leith aon bhliana a dhéanfar an 1ú lá nó tar éis an 1ú lá d'Eanáir, go mbeidh an cháin sin dlite agus iníoctha an chéad lá tar éis an lae a dhéanfar an mheasúnacht.

    —(1) Subject to the provisions of this section, income tax contained in an assessment for any year shall be payable on or before the 1st day of January in that year, except that tax included in an assessment for any year which is made on or after the 1st day of January shall be deemed to be due and payable on the day next after the day on which the assessment is made.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  101. #1229429

    (2) Beidh forcháin dlite agus iníoctha an 1ú lá d'Eanáir an bhliain mheasúnachta, ach amháin go measfar forcháin nó aon chuid d'fhorcháin a bheidh ar áireamh i measúnacht a dhéanfar an 1ú lá d'Eanáir a dúradh nó dá éis sin a bheith dlite agus iníoctha an lá díreach i ndiaidh an lae a dhéanfar an mheasúnacht.

    (2) Sur-tax shall be due and payable on the 1st day of January in the year of assessment, except that sur-tax or any part of surtax included in an assessment which is made on or after the said 1st day of January shall be deemed to be due and payable on the day next after the day on which the assessment is made.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  102. #1229561

    (3) Déanfar fógra faoi mhuirear i leith forchánach faoin alt seo a sheirbheáil sa chéad ásc ar an gcomhalta den chuideachta ar a mbeidh an cháin muirearaithe, agus mura roghnóidh an comhalta sin an cháin a íoc laistigh d'ocht lá fhichead ó dháta an fhógra an cháin a íoc seirbheálfar fógra muirir ar an gcuideachta agus, air sin, tiocfaidh an cháin chun bheith iníoctha ag an gcuideachta:

    (3) A notice of charge to sur-tax under this section shall in the first instance be served on the member of the company on whom the tax is assessed, and if that member does not within twenty-eight days from the date of the notice elect to pay the tax a notice of charge shall be served on the company and the tax shall thereupon become payable by the company:

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  103. #1230889

    (3) Féadfaidh ceachtar de na Páirtithe Conarthacha an tAirteagal seo a fhoirceannadh trí fhógra scríofa á fhoirceannadh a thabhairt don Pháirtí Conarthach eile, trí mheáin taidhleoireachta, an tríochadú lá de Mheitheamh, nó roimhe sin, aon bhliain fhéilire tar éis na bliana féilire a mhalartófar na hionstraimí daingniúcháin, agus sa chás sin scoirfidh mír (1) de seo d'éifeacht a bheith aici maidir le cáin na Stát Aontaithe an chéad lá d'Eanáir agus dá éis sin agus scoirfidh mír (2) de seo d'éifeacht a bheith aici maidir le cáin Éireannach an séú lá d'Aibreán agus dá éis sin, an chéad bhliain fhéilire i ndiaidh na bliana féilire a thabharfar an fógra sin.

    (3) Either of the Contracting Parties may terminate this Article by giving written notice of termination to the other Contracting Party, through diplomatic channels, on or before the thirtieth day of June in any calendar year after the calendar year in which the exchange of the instruments of ratification takes place and in such event paragraph (1) hereof shall cease to be effective as to United States tax on and after the first day of January, and paragraph (2) hereof shall cease to be effective as to Irish tax on and after the sixth day of April, in the calendar year next following that in which such notice is given. [GA]

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  104. #1232963

    (b) dírí agus cánacha ar mhaoin phríobháideach dhochorraithe i gcríoch an Stáit ghlacaidh, mura thar ceann an Stáit shallchuir chun críocha an mhisiúin a theachtann sé í;

    ( b ) dues and taxes on private immovable property situated in the territory of the receiving State, unless he holds it on behalf of the sending State for the purposes of the mission;

    Uimhir 8 de 1967: AN tACHT UM CHAIDREAMH AGUS DÍOLÚINE TAIDHLEOIREACHTA, 1967

  105. #1245645

    (b) ar an tréimhse sin a bheith caite, mura bhfaighfear fógra achomhairc nó, má fhaightear fógra achomhairc ar an achomhairc a chinneadh trí comhaontú nó ar shlí eile, tiocfaidh an iarmhéid cánach a bheidh gan íoc mar a shonrófar san fhógra nó an cháin leasaithe mar a chinnfear i ndáil leis an achomharc chun bheith dlite agus beidh sé inghnóthaithe sa tslí chéanna agus leis na himeachtaí céanna agus dá mbeadh an iarmhéid cánach sin nó an cháin leasaithe sin muirearaithe ar an bhfostóir faoi Sceideal E.

    ( b ) on the expiration of the said period, if no notice of appeal is received or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the balance of tax remaining unpaid as specified in the notice or the amended tax as determined in relation to the appeal shall become due and be recoverable in the same manner and by the like proceedings as if the said balance of tax or amended tax had been charged on the employer under Schedule E.

    Uimhir 33 de 1968: AN tACHT AIRGEADAIS, 1968

  106. #1252089

    “(1) Ní bhainfidh ailt 3 agus 5 go 10 den Acht seo le cáin mhórdhíola dá bhforáiltear le halt 2 (b) den alt seo agus déanfar, faoi réir fho-alt (2) den alt seo, an cháin sin a mhuirearú ar gach airceadal de shórt a shonraítear sa Tábla a ghabhann le halt 7 (1) den Acht seo agus a allmhaireofar an lú lá de Mheitheamh, 1969, nó dá éis, de réir cúig déag faoin gcéad de luach an airceadail agus ar gach airceadal eile a allmhaireofar amhlaidh de réir deich faoin gcéad de luach an airceadail.” [EN]

    "(1) Sections 3 and 5 to 10 of this Act shall not apply to wholesale tax provided for by section 2 ( b ) of this Act and that tax shall, subject to subsection (2) of this section, be charged on every article which is of a kind specified in the Table to section 7 (1) of this Act and is imported on or after the 1st day of June, 1969, at the rate of fifteen per cent of the value of the article and on every other article so imported at the rate of ten per cent of the value of the article."

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  107. #1252567

    In alt 485, i bhfo-alt (1), na focail “agus d'ainneoin (i gcás measúnacht Sceideal A) nach mbeidh an mainnitheoir ainmnithe i measúnacht na cánach” agus na focail “nó (nuair is ar thailte nó ar thionóntáin a bheidh an cháin gan íoc muirearaithe) ina mbeidh na tailte agus na tionóntáin”, agus i bhfo-alt (2), na focail “agus (nuair is ar thailte nó ar thionóntáin a bheidh an cháin gan íoc muirearaithe) ar an iomlán nó ar aon chuid de na hearraí, de na hainmhithe agus den airnéis eile a gheofar ar na tailte nó ar na tionóntáin sin,”.

    In section 485, in subsection (1), the words ", and notwithstanding (in the case of a Schedule A assessment) that the defaulter is not named in the assessment of the tax" and the words "or (when the tax in default is charged on lands or tenements) in which the lands and tenements are situate, and in subsection (2), the words "and (when the tax in default is charged on lands or tenements) all or any goods, animals and other chattels which may be found on such lands or tenements,". No. 6 of 1967 Income Tax Act, 1967

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  108. #1272993

    (4) I gcás monaróir do sheachadadh earraí do dhuine ar bith is earraí a ndearna an duine sin, nó a ndearnadh thar a cheann, ábhair lena monarú a sholáthar agus gur mó an ráta cánach is inmhuirir i leith seachadadh na n-earraí ná an ráta is inmhuirir i leith seachadadh na n-ábhar, beidh sé de dhliteanas ar an duine a sheachadfaidh na hearraí, i dteannta aon dliteanais eile a fhorchuirfear air leis an Acht seo, cáin a íoc ar luach na n-earraí a soláthraíodh dó, de réir ráta is ionann agus an difríocht idir an dá ráta a luaitear roimhe seo.

    (4) Where goods for the manufacture of which materials have been supplied by or on behalf of any person are delivered by the manufacturer to that person and the rate of tax chargeable in relation to the delivery of the goods exceeds that chargeable in relation to the delivery of the materials, the person who delivers the goods shall be liable, in addition to any other liability imposed on him by this Act, to pay tax on the value of the materials supplied to him, at a rate equivalent to the difference between the two aforementioned rates.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  109. #1273065

    (3) (a) Féadfaidh an tAire le hordú athrú a dhéanamh ar chéatadán na comaoineach a bhféadfar, de réir fho-alt (1), é a áireamh mar cháin is inasbhainte faoi alt 12 agus féadfaidh sé le hordú athruithe comhréireacha a dhéanamh sa chéatadán den chomaoin iomlán a shonraítear in alt 10 (7) ar ar inmhuirir cáin ar bheostoc a sheachadadh agus sa chéatadán luacha a shonraítear in alt 15 (4) (b) ar ar inmhuirir cáin ar bheostoc a allmhairiú.

    (3) ( a ) The Minister may by order vary the percentage of consideration which may, in accordance with subsection (1), be treated as tax deductible under section 12 and may by order make corresponding variations in the percentage of total consideration specified in section 10 (7) on which tax is chargeable on the delivery of livestock and in the percentage of value specified in section 15 (4) (b) on which tax is chargeable on the importation of livestock.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  110. #1273604

    —I gcás gan cónaí sa Stát a bheith ar dhuine atá cuntasach i leith aon chánach nó a bhforchuirtear aon dualgais air leis an Acht seo nó le rialacháin, féadfaidh na Coimisinéirí Ioncaim, trí fhógra i scríbhinn arna sheirbheáil ar aon ghníomhaire, bainisteoir nó factóir, a chónaíonn sa Stát agus a ghníomhaigh thar ceann an duine sin sna hábhair ar faoina dtreoir atá an duine sin cuntasach nó a fhorchuirtear na dualgais, a ordú go ngabhfaidh sé ionad an duine sin mar an duine atá cuntasach i leith aon chánach den sórt sin a bheidh dlite i leith idirbheartanna a rinneadh tar éis dáta seirbheála an fhógra nó go mbeidh sé faoi oibleagáid aon dualgais den sórt sin a chomhlíonadh a tharlóidh tar éis an dáta sin agus, ar an ordú sin a bheith seirbheáilte, gabhfaidh sé ionad an duine sin dá réir sin, agus beidh sé faoi réir an phionóis chéanna ionann agus dá mba é an duine é atá cuntasach i leith na cánach nó ar ar forchuireadh na dualgais.

    —Where a person who is accountable for any tax, or on whom any duties are imposed by this Act or regulations, is not residing in the State, the Revenue Commissioners may, by notice in writing served on any agent, manager or factor, who is residing in the State and has acted on behalf of that person in the matters by reference to which that person is accountable or those duties are imposed, direct that he shall be substituted for that person as the person accountable for any such tax due in respect of transactions effected after the date of the service of the notice or that he shall be under an obligation to discharge any such duties arising after such date and upon such direction having been served, he shall stand substituted accordingly and shall be subject to the same penalty as if he the person who is accountable for the tax or on whom the duties are imposed.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  111. #1278933

    (1) Faoi réir na bhforálacha seo a leanas den Sceideal seo, má mheasúnaítear aon cháin de bhua alt 33 ar dhuine nach bhfuil ina chónaí sa Stát i leith brabúis nó gnóchain as gníomhaíochtaí a údaraítear, nó a sheoltar i ndáil le gníomhaíochtaí a údaraítear, le ceadúnas a deonaíodh faoin Acht um Fhorbairt Phreitriliaim agus Mianraí Eile, 1960, nó i leith brabúis nó gnóchain as cearta taiscealaíochta nó saothraithe a bhfuil baint acu le gníomhaíochtaí a údaraítear nó a sheoltar amhlaidh, agus go mbeidh aon chuid den cháin gan íoc tráth is déanaí ná tríocha lá tar éis di teacht chun bheith dlite agus iníoctha, féadfaidh na Coimisinéirí Ioncaim fógra a sheirbheáil ar shealbhóir an cheadúnais ag lua sonraí na measúnachta, méid na cánach atá gan íoc agus an dáta a tháinig sí chun bheith iníoctha agus á cheangal ar shealbhóir an cheadúnais an méid sin a íoc, mar aon le haon ús a bheidh dlite uirthi faoi alt 14 den Acht Airgeadais, 1962 , nó faoi alt 550 den Acht Cánach Ioncaim, 1967 , laistigh de thríocha lá ó dháta seirbheála an fhógra.

    (1) Subject to the following provisions of this Schedule, where any tax is assessed by virtue of section 33 on a person not resident in the State in respect of profits or gains from activities authorised, or carried on in connection with activities authorised, by a licence granted under the Petroleum and Other Minerals Development Act, 1960 , or in respect of profits or gains arising from exploration or exploitation rights connected with activities so authorised or carried on, and any of the tax remains unpaid later than thirty days after it has become due and payable, the Revenue Commissioners may serve a notice on the holder of the licence stating particulars of the assessment, the amount of tax remaining unpaid and the date when it became payable, and requiring the holder of the licence to pay that amount, together with any interest due thereon under section 14 of the Finance Act, 1962 , or under section 550 of the Income Tax Act, 1967 , within thirty days of the service of the notice.

    Uimhir 19 de 1973: An tACHT AIRGEADAIS, 1973

  112. #1290206

    “(4) I gcás monaróir do sheachadadh earraí do dhuine ar bith is earraí a ndearna an duine sin, nó a ndearnadh thar a cheann, ábhair lena monarú a sholáthar agus gur mó an ráta cánach is inmhuirir i leith seachadadh na n-earraí ná an ráta ab inmhuirir i leith seachadadh na n-ábhar laistigh den Stát, beidh an duine a sheachadfaidh na hearraí faoi dhliteanas, i ndáil le seachadadh na n-earraí sin, i dteannta aon dliteanas eile a fhorchuirtear air leis an Acht seo, cáin a íoc ar luach na n-earraí a soláthraíodh dó, de réir ráta ar cóimhéid leis an difríocht idir an dá ráta a luaitear roimhe seo.”.

    "(4) Where goods for the manufacture of which materials have been supplied by or on behalf of any person are delivered by the manufacturer to that person and the rate of tax chargeable in relation to the delivery of the goods exceeds that which would be chargeable in relation to a delivery within the State of the materials, the person who delivers the goods shall, in respect of the delivery of such goods, be liable, in addition to any other liability imposed on him by this Act, to pay tax on the value of the materials supplied to him at a rate equivalent to the difference between the two aforementioned rates.".

    Uimhir 6 de 1975: AN tACHT AIRGEADAIS, 1975

  113. #1293775

    7.—Más rud é faoi alt 83 (2) den Acht Cánach Ioncaim, 1967 (caiteachas léasaí a áireamh mar phréimh), go mbeidh cáin ioncaim inmhuirearaithe ar aon mhéid mar phréimh a meastar go gceanglaíonn an léas í a íoc, ansin, an duine is inmhuirearaithe amhlaidh déileálfar leis chun aon ghnóchan a ríomh a d'fhaibhrigh chuige as an léas a dhiúscairt trína dheonú, agus ar aon diúscairt a dhéanamh ina dhiaidh sin ar an tsócmhainn as ar deonaíodh an léas, mar dhuine a thabhaigh tráth an léasa a dheonú an méid sin caiteachais (i dteannta aon chaiteachais eile) is inchurtha i leith na sócmhainne faoi mhír 3 (1) (b) de Sceideal 1.

    7.—If under section 83 (2) of the Income Tax Act, 1967 (lessee's expenditure treated as premium), income tax is chargeable on any amount, as being a premium the payment of which is deemed to be required by the lease, the person so chargeable shall be treated for the purposes of the computation of any gain accruing to him on the disposal by way of grant of the lease, and on any subsequent disposal of the asset out of which the lease was granted, as having incurred at the time the lease was granted expenditure of that amount (in addition to any other expenditure) attributable to the asset under paragraph 3 (1) (b) of Schedule 1. [GA]

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  114. #1294529

    (2) I gcás maoin duine eile a bheith ar áireamh i rachmas inchánach pearsan aonair de bhua fho-alt (1), déanfaidh na Coimisinéirí, ar iarratas ón bpearsa aonair nó thar a cheann nó ó dhuine eile nó thar a cheann, an méid cánach a measúnaíodh ar an bpearsa aonair a chionroinnt idir an phearsa aonair agus an duine eile sin agus is é an méid cánach is inchurtha i leith an duine eile sin an méid cánach a mbeidh idir é agus méid iomlán cánach na pearsan aonair an coibhneas céanna a bheidh idir margadhluach glan rachmas inchánach an duine sin agus margadhluach glan rachmas inchánach na pearsan aonair:

    (2) Where property of another person is included in the taxable wealth of an individual by virtue of subsection (1), the Commissioners shall, on application being made by or on behalf of that individual or other person, apportion the amount of tax assessed on the individual between the individual and that other person and the amount of tax referable to that other person shall be the amount of tax which bears the same proportion to the total amount of tax of the individual as the net market value of that person's taxable wealth bears to the net market value of the taxable wealth of the individual :

    Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975

  115. #1297655

    (4) Gan dochar d'fheidhmiú ginearálta an chleachtais chánach ioncaim ar cháin chorparáide, beidh feidhm, faoi réir aon oiriúnuithe is gá maidir le cáin chorparáide is inmhuirearaithe ar chuideachtaí nach gcónaíonn sa Stát, ag forálacha Chaibidil II de Chuid IX den Acht Cánach Ioncaim, 1967 (Forálacha Speisialta maidir le Neamhchónaitheoirí agus Cónaitheoirí Sealadacha), agus ag alt 209 i gCaibidil III den Chuid sin (dliteanas iontaobhaithe, etc.) a bhaineann le measúnú agus muirearú cánach ioncaim ar dhaoine nach gcónaíonn sa Stát, a mhéid is infheidhmithe iad ar cháin is inmhuirearaithe ar chuideachta.

    (4) Without prejudice to the general application of income tax procedure to corporation tax, the provisions of Chapter II of Part TX of the Income Tax Act, 1967 (Special Provisions as to Non-residents and Temporary Residents), and section 209 in Chapter III of the said Part (liability of trustees, etc.) relating to the assessment and charge of income tax on persons not resident in the State, so far as they are applicable to tax chargeable on a company, shall apply with any necessary adaptations in relation to corporation tax chargeable on companies not resident in the State.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  116. #1298138

    (5) I gcás íocaíocht creidmheasa cánach a bheith faighte ag cuideachta ar éileamh a dhéanamh faoin alt seo nó faoi alt 15 (4) agus go bhféadfaí, ar leith ó éileamh den sórt sin, aon mhéid a fhritháireamh in aghaidh na mbrabús do thréimhse chuntasaíochta iardain nó a bhaint as na brabúis sin, ansin, féadfaidh an chuideachta a éileamh go ndéanfaí an méid sin a fhritháireamh nó a asbhaint amhlaidh ach, sa chás sin, a mhéid a úsáideadh an méid sin chun íocaíocht creidmheasa cánach a fháil, beidh an creidhmeas cánach sin inghnóthaithe ón gcuideachta trí cháin ioncaim a mheasúnú uirthi faoi Chás IV de Sceideal D don bhliain mheasúnachta ina mbeidh deireadh leis an tréimhse chuntasaíochta iardain ar mhéid arb ionann an cháin ioncaim air de réir an ráta chaighdeánaigh don bhliain mheasúnachta sin agus méid an chreidmheasa cánach sin agus déanfar an mheasúnacht sin tráth nach déanaí ná dhá bhliain ó dheireadh na tréimhse cuntasaíochta iardain:

    (5) Where a company has obtained payment of a tax credit on a claim under this section or under section 15 (4) and apart from such a claim any amount could be set off against or deducted from profits of a subsequent accounting period, then the company may claim that the amount shall be so set off or deducted but in that case to the extent to which the amount was used to obtain payment of a tax credit, such tax credit shall be recoverable from the company by an assessment on it to income tax under Case IV of Schedule D for the year of assessment in which the subsequent accounting period ends on an amount the income tax on which at the standard rate for the said year of assessment is equal to the amount of the said tax credit and this assessment shall be made not later than two years from the end of the subsequent accounting period:

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  117. #1298170

    (4) I gcás íocaíocht creidmheasa cánach a bheith faighte, de bhua an ailt seo, ag cuideachta ar éileamh faoi alt 16 (1) agus go bhféadfaí ar leith ó éileamh den sórt sin caillteanas a fhritháireamh in aghaidh brabúis tréimhse cuntasaíochta iardain nó a bhaint as na brabúis sin, ansin, féadfaidh an chuideachta a éileamh go ndéanfar an caillteanas a fhritháireamh nó a asbhaint amhlaidh ach, sa chás sin, a mhéid a úsáideadh an caillteanas chun íocaíocht creidmheasa cánach a fháil, gnóthófar an creidmheas cánach sin ón gcuideachta trí cháin ioncaim a mheasúnú uirthi faoi Chás IV de Sceideal D don bhliain mheasúnachta ina mbeidh deireadh leis an tréimhse chuntasaíochta iardain ar mhéid arb ionann an cháin ioncaim air de réir an ráta chaighdeánaigh don bhliain mheasúnachta sin agus méid an chreidmheasa cánach sin agus déanfar an mheasúnacht sin tráth nach déanaí ná dhá bhliain ó dheireadh na tréimhse cuntasaíochta iardain.

    (4) Where a company has obtained payment to it of a tax credit by virtue of this section on a claim under section 16 (1) and apart from such a claim a loss could be set off against or deducted from profits of a subsequent accounting period, then the company may claim that the loss shall be so set off or deducted but, in that case, to the extent to which the loss was used to obtain payment of a tax credit, such tax credit shall be recovered from the company by an assessment on it to income tax under Case IV of Schedule D for the year of assessment in which the subsequent accounting period ends on an amount the income tax on which at the standard rate for the said year of assessment is equal to the amount of the said tax credit and this assessment shall be made not later than two years from the end of the subsequent accounting period.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  118. #1298659

    (4) Má bhíonn cáin chorparáide inmhuirearaithe ar an gcuideachta do thréimhse chuntasaíochta de réir alt 44 ar chionúireacht de mhéid iomlán na mbrabús óna gnó ginearálta blianachtaí, ní bheidh an méid cánach ioncaim is inchomhairimh le fritháireamh in aghaidh aon chánach corparáide a bheidh measúnaithe don tréimhse sin ar na brabúis sin níos mó ná cóimhéid na cánach ioncaim de réir an ráta chaighdeánaigh ar an gcionúireacht chéanna den ioncam ó infheistíochtaí a áiríodh le linn na brabúis sin a bheith á ríomh.

    (4) If the company is chargeable to corporation tax for an accounting period in accordance with section 44 on a proportion of the total amount of the profits arising from its general annuity business, the amount of income tax available for set-off against any corporation tax assessed for that period on those profits shall not exceed an amount equal to income tax at the standard rate on the like proportion of the income from investments included in computing those profits.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  119. #1300990

    ansin, a mhéid a bhaineann le cáin chorparáide ar ghnóchain chaipitiúla, déileálfar leis an dá chuideachta ionann is dá mba go bhfuair cuideachta amháin ón gcuideachta eile aon sócmhainní a bhí ar áireamh san aistriú ar an oiread sin de chomaoin a d'áiritheodh nach bhfaibhreodh gnóchan ná caillteanas chuig cuideachta na diúscartha ar an diúscairt trí aistriú, agus chun críocha Chuid II de Sceideal 1 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975 (sócmhainní ar teachtadh an 6ú lá d'Aibreán, 1974), déileálfar le cuideachta na fála ionann is dá mba fáil na sócmhainní ag cuideachta na fála fáil na sócmhainní sin ag an gcuideachta eile.

    then so far as relates to corporation tax on chargeable gains the two companies shall be treated as if any assets included in the transfer were acquired by the one company from the other company for a consideration of such amount as would secure that on the disposal by way of transfer neither a gain nor a loss would accrue to the company making the disposal, and for the purposes of Part II of Schedule 1 to the Capital Gains Tax Act, 1975 (assets held on the 6th day of April, 1974), the acquiring company shall be treated as if the respective acquisitions of the assets by the other company had been the acquiring company's acquisition of them.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  120. #1302166

    (4) I gcás cuideachta a bheith laistigh de réim cánach ioncaim maidir le trádáil an 5ú lá d'Aibreán, 1976, agus go leanfaidh sí ag seoladh na trádála tar éis an dáta sin, ní bheidh feidhm ag alt 12 (2) (ilrialacha speisialta chun ioncam a ríomh) le go measfaí go raibh buanscortha den trádáil agus trádáil nua bunaithe agus tosaithe an tráth a tháinig an chuideachta i gcéaduair laistigh de réim cánach corparáide i leith na trádála sin.

    (4) Where a company is within the charge to income tax in respect of a trade on the 5th day of April, 1976, and continues to carry on the trade after that date, section 12 (2) (miscellaneous special rules for computation of income) shall not apply to treat the trade as permanently discontinued and a new trade as set up and commenced on the company first coming within the charge to corporation tax in respect of that trade.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  121. #1303688

    (2) I gcás duine a sheolann trádáil do thabhú caiteachais chaipitiúil an lú lá d'Aibreán, 1971, nó dá éis, agus roimh an lú lá d'Aibreán, 1977, ag soláthar innealra nó gléasra cháilithigh chun críocha na trádála, tabharfar dó, in aghaidh na tréimhse inmhuirearaithe a bhain le tabhú an chaiteachais, liúntas (dá ngairtear liúntas infheistíochta san alt seo agus sna trí alt díreach ina dhiaidh seo) ar cóimhéid le cúigiú cuid an chaiteachais, agus tabharfar an liúntas sin le linn an trádáil a bheith á cur faoi cháin.

    (2) Where a person carrying on a trade incurs, on or after the 1st day of April, 1971, and before the 1st day of April, 1977, capital expenditure on the provision of qualifying machinery or plant for the purposes of the trade, there shall be made to him, for the chargeable period related to the incurring of the expenditure, an allowance (in this section and in the next three following sections referred to as an investment allowance) equal to one-fifth of the expenditure, and such allowance shall be made in taxing the trade.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  122. #1303922

    (2) I gcás ar thabhaigh duine a sheolann trádáil ag oibriú mianaigh cháilithigh caiteachas caipitiúil roimh an 6ú la d'Aibreán, 1974, ag soláthar innealra nó gléasra chun críocha na trádála sin, féadfar an méid den chaiteachas sin a bhí gan lamháil fós ar an dáta sin, de réir brí alt 274 den Acht Cánach Ioncaim, 1967 , a lamháil, ar an duine dá roghnú sin, mar asbhaint le linn cáin a bheith á muirearú don bhliain mheasúnachta 1974-75 ar bhrabúis na trádála sin.

    (2) Where a person who is carrying on the trade of working a qualifying mine incurred before the 6th day of April, 1974, capital expenditure on the provision of machinery or plant for the purposes of that trade, the amount of that expenditure still unallowed on the said date, within the meaning of section 274 of the Income Tax Act, 1967 , may, at the election of the person, be allowed as a deduction in charging the profits of the said trade to tax for the year of assessment 1974-75.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  123. #1303924

    (3) I gcás duine a sheolann trádáil ag oibriú mianaigh cháilithigh do thabhú caiteachais chaipitiúil, an 6ú lá d'Aibreán, 1974, nó dá éis, ag soláthar innealra nua nó gléasra nua (seachas feithiclí atá oiriúnach chun daoine nó earraí a iompar de bhóthar nó chun feithiclí eile a tharraingt ar bóthar) chun críocha na trádála sin, tabharfar dó, in aghaidh na tréimhse inmhuirearaithe a bhaineann leis an gcaiteachas, liúntas ar cóimhéid le cúigiú cuid an chaiteachais, agus tabharfar an liúntas sin le linn an trádáil sin a bheith á cur faoi cháin agus is liúntas é in ionad aon liúntas i leith an innealra nó an ghléasra sin faoi alt 22 (2) den Acht Airgeadais, 1971 .

    (3) Where, on or after the 6th day of April, 1974, a person carrying on the trade of working a qualifying mine incurs capital expenditure on the provision of new machinery or new plant (other than vehicles suitable for the conveyance by road of persons or goods or the haulage by road of other vehicles) for the purposes of that trade, there shall be made to him, for the chargeable period related to the expenditure an allowance equal to one-fifth of the expenditure, and such allowance shall be made in taxing the said trade and shall be in lieu of any allowance in respect of such machinery or plant under section 22 (2) of the Finance Act, 1971 .

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  124. #1306123

    (9) Má bhíonn duine atá cuntasach go príomha i gcáin a íoc i leith bronntanas nó oidhreacht (dá ngairtear an chéad bhronntanas nó an chéad oidhreacht san fho-alt seo agus i bhfo-alt (11)) a dhíorthaigh ó dhiúscróir gan an cháin a íoc ar an gcéad bhronntanas nó ar an gcéad oidhreacht, féadfaidh na Coimisinéirí fógra i scríbhinn a sheirbheáil de réir fho-alt (11) ar aon duine atá, de bhua mhír (a) (ii) nó (b) d'fho-alt (2), cuntasach i gcáin a íoc ar aon bhronntanas nó oidhreacht eile (dá ngairtear an dara bronntanas nó an dara hoidhreacht i bhfo-ailt (10) agus (11)) a ghlac an deontaí céanna nó an comharba céanna ón diúscróir céanna, agus, air sin, tiocfaidh an duine ar ar seirbheáladh an fógra chun bheith cuntasach i gcáin a íoc i leith an chéad bhronntanais nó na chéad oidhreachta.

    (9) If a person, who is primarily accountable for the payment of tax in respect of a gift or inheritance (in this subsection and in subsection (11) referred to as the first gift or inheritance) derived from a disponer, has not paid the tax on the first gift or inheritance, the Commissioners may serve a notice in writing in accordance with subsection (11) on any person who is, by virtue of paragraph (a) (ii) or (b) of subsection (2), accountable for the payment of tax on any other gift or inheritance (referred to in subsections (10) and (11) as the second gift or inheritance) taken by the same donee or successor from the same disponer, and the person on whom the notice is served shall thereupon become accountable for the payment of tax in respect of the first gift or inheritance.

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  125. #1306768

    Faoi réir forálacha mhír 6, déanfar an cháin is inmhuirearaithe ar luach inchánach bronntanais inchánach nó oidhreachta inchánach, i gcás a mbeidh an deontaí nó an comharba tar éis bronntanas inchánach amháin nó níos mó a ghlacadh an 28ú lá d'Fheabhra, 1974, nó dáta dá éis sin, nó tar éis oidhreachtaí inchánach a ghlacadh an 1ú lá d'Aibreán, 1975, nó dáta dá éis sin, nó tar éis bronntanais inchomhiomlánaithe a ghlacadh, cheana féin, ón diúscróir céanna, a ríomh de réir an ráta nó na rátaí cánach is infheidhmithe faoin Tábla iomchuí ar an gcuid sin de chomhiomlán—

    Subject to the provisions of paragraph 6, the tax chargeable on the taxable value of a taxable gift or a taxable inheritance, in the case where the donee or successor has previously taken one or more taxable gifts on or after the 28th day of February, 1974, or taxable inheritances on or after the 1st day of April, 1975, or aggregable gifts, from the same disponer, shall be computed at the rate or rates of tax applicable under the appropriate Table to such part of the aggregate of—

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  126. #1308247

    “(1) Faoi réir forálacha an ailt seo, aon cháin a bheidh ar áireamh i measúnacht d'aon bhliain beidh sí iníoctha an 1ú lá nó roimh an lú lá d'Iúil an bhliain sin, ach amháin go measfar, i gcás cáin a bheidh ar áireamh i measúnacht d'aon bhliain a dhéanfar an lú lá nó tar éis an lú lá d'Iúil, an cháin sin a bheith dlite agus iníoctha an chéad lá tar éis an lae a dhéanfar an mheasúnacht.

    "(1) Subject to the provisions of this section, tax contained in an assessment for any year shall be payable on or before the 1st day of July in that year, except that tax included in an assessment for any year which is made on or after the 1st day of July shall be deemed to be due and payable on the day next after the day on which the assessment is made.

    Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976

  127. #1309238

    féadfar liúntas ar cóimhéid le méid sonraithe an chaiteachais chaipitiúil sin a thabhairt, más rogha sin leis an gcumann, le linn trádáil an chumainn don tréimhse chuntasaíochta dar tosach an 6ú lá d'Aibreán, 1976, a bheith á cur faoi cháin ionann is dá mba liúntas é i ngeall ar chaitheamh agus cuimilt an innealra nó an ghléasra sa tréimhse chuntasaíochta sin, agus i gcás a ndéanfar rogha den sórt sin, measfar, chun críocha Chaibidil II de Chuid XVI den Acht Cánach Ioncaim, 1967 , gur nialas an méid den chaiteachas caipitiúil ar an innealra nó an gléasra a sholáthar a bheidh fós gan lamháil amhail tráth aon teagmhais dá éis sin.

    an allowance equal to the specified amount of that capital expenditure may at the election of the society be made in taxing the trade of the society for the accounting period which commences on the 6th day of April, 1976, as if it were an allowance on account of the wear and tear of the machinery or plant in that accounting period, and where such an election is made, the amount of the capital expenditure on the provision of the machinery or plant still unallowed as at the time of any subsequent event shall for the purposes of Chapter II of Part XVI of the Income Tax Act, 1967 , be deemed to be nil.

    Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976

  128. #1326698

    477.—(1) Faoi réir forálacha an ailt seo, aon cháin a bheidh ar áireamh i measúnacht i leith aon bhliana beidh sí iníoctha an 1ú lá nó roimh an 1ú lá de Mheán Fómhair an bhliain sin, ach amháin go measfar, i gcás cánach a bheidh ar áireamh i measúnacht i leith aon bhliana a dhéanfar an 1ú lá nó tar éis an 1ú lá de Mheán Fómhair, go mbeidh an cháin sin dlite agus iníoctha an chéad lá tar éis an lae a dhéanfar an mheasúnacht.

    477.—(1) Subject to the provisions of this section, tax contained in an assessment for any year shall be payable on or before the 1st day of September in that year, except that tax included in an assessment for any year which is made on or after the 1st day of September shall be deemed to be due and payable on the day next after the day on which the assessment is made.

    Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977

  129. #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]

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  130. #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—

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  131. #1343697

    (2) (a) I ndáil le soláthar beostoic, beidh cáin inmhuirearaithe de réir an ráta a shonraítear i bhfo-alt (1) (a) ar 10 faoin gcéad den méid iomlán ar ar inmhuirearaithe cáin agus de réir ráta nialas faoin gcéad ar iarmhéid an mhéid iomláin sin.

    (2) ( a ) In relation to the supply of livestock, tax shall be chargeable at the rate specified in subsection (1) (a) on 10 per cent. of the total amount on which tax is chargeable and at the rate of zero per cent. on the balance of the said total amount.

    Uimhir 34 de 1978: AN tACHT CÁNACH BREISLUACHA (LEASÚ), 1978

  132. #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.

    Uimhir 11 de 1979: AN tACHT AIRGEADAIS, 1979

  133. #1362184

    “(1) Faoi réir fhorálacha an ailt seo, aon cháin a bheidh ar áireamh i measúnacht d'aon bhliain mheasúnachta beidh sí iníoctha an 1ú lá nó roimh an 1ú lá de Dheireadh Fómhair an bhliain sin, ach amháin go measfar, i gcás cáin a bheidh ar áireamh i measúnacht d'aon bhliain mheasúnachta a dhéanfar an 1ú lá nó tar éis an 1ú lá de Dheireadh Fómhair an bhliain sin, go mbeidh an cháin sin dlite agus iníoctha an chéad lá tar éis an lae a dhéanfar an mheasúnacht.

    "(1) Subject to the provisions of this section, tax contained in an assessment for any year of assessment shall be payable on or before the 1st day of October in that year, except that tax included in an assessment for any year of assessment which is made on or after the 1st day of October in that year shall be deemed to be due and payable on the day next after the day on which the assessment is made.

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  134. #1362459

    (4) I gcás feidhm a bheith ag forálacha fho-alt (3) i ndáil le haon mheasúnacht ar phearsa aonair do bhliain iomchuí, tabharfar cibé faoiseamh, más ann, ó cháin is gá chun a áirithiú nach mó méid comhiomlán na cánach is iníoctha ag an bpearsa aonair agus ag a chéile don bhliain sin ná an cháin iomchuí don bhliain sin, agus, i gcás measúnachtaí lena mbaineann an t-alt seo a bheith arna ndéanamh ar an bhfearchéile agus ar a chéile, déanfar an faoiseamh a bheidh le tabhairt faoin bhfo-alt seo a chionroinnt eatarthu ar cibé slí a bheidh cóir réasúnach.

    (4) Where the provisions of subsection (3) apply in relation to any assessment on an individual for a relevant year, such relief, if any, from tax shall be given as is necessary to secure that the aggregate amount of tax payable by the individual and his spouse for that year shall not exceed the relevant tax for that year, and, in a case where assessments to which this section applies are made on the husband and on his spouse, the relief to be given under this subsection shall be apportioned between them in such manner as is just and reasonable.

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  135. #1363018

    (7) Más rud é, ar chuideachta d'éileamh faoisimh faoin gCaibidil seo i ndáil le trádáil d'aon tréimhse chuntasaíochta iomchuí, gur dealraitheach don chigire, nó, ar achomharc, do na Coimisinéirí Achomhairc, nuair a chuirtear an faoiseamh sin i gcuntas, gurb amhlaidh do mhéid an bhunchiste i ndáil le haon dáileadh (lena n-áirítear cuid de dháileadh lena mbaineann fo-alt 2 (b)) a rinne an chuideachta lá iomchuí gur mó méid an chreidmheasa chánach ar taispeánadh faighteoir an dáilte a bheith ina theideal sa ráiteas a bhí i gceangal nó ag gabháil le haon bharántas nó seic nó ordú eile a luaitear in alt 5 den Acht Cánach Corparáide, 1976 , nó in aon ráiteas a luaitear in alt 83 (5) den Acht sin, ná méid an chreidmheasa cánach a bhfuil teideal chuige ag an bhfaighteoir sin faoi fhorálacha an ailt seo, ansin déanfar aon fhaoiseamh faoin gCaibidil seo a mbeadh teideal chuige ag an gcuideachta ar dhóigh eile i leith na trádála don tréimhse chuntasaíochta iomchuí a laghdú de mhéid na breise a bheidh ag an gcreidmheas cánach ar taispeánadh amhlaidh an faighteoir a bheith ina theideal ar an méid a mbeidh sé ina theideal faoi fhorálacha an ailt seo, agus déanfar cibé measúnachtaí breise nó coigeartuithe ar mheasúnachtaí a bheidh ag teastáil in aon chás chun éifeacht a thabhairt don fho-alt seo:

    (7) Where, on a claim being made by a company for relief under this Chapter in relation to a trade for any relevant accounting period, it appears to the inspector, or, on appeal, to the Appeal Commissioners, that, when account is taken of that relief, the amount of the primary fund in relation to any distribution (including part of a distribution to which subsection (2) (b) applies) made by the company on a relevant day is such that the amount of the tax credit to which the recipient of the distribution was shown to be entitled on the statement annexed to or accompanying any warrant or cheque or other order mentioned in section 5 of the Corporation Tax Act, 1976 , or in any statement mentioned in section 83 (5) of that Act, is greater than the amount of the tax credit to which the said recipient is entitled under the provisions of this section, then any relief under this Chapter to which the company would otherwise be entitled in respect of the trade for the relevant accounting period shall be reduced by the excess of the amount of the tax credit to which the recipient was so shown to be entitled over the amount to which he is entitled under the provisions of this section, and there shall be made such additional assessments or adjustments of assessments as may in any case be required in order to give effect to this subsection:

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  136. #1363383

    (ii) a bhaineann ar dhóigh eile go hábhartha le dliteanas cánach an duine a chleachtann an ghairm,

    (ii) as are otherwise material to the tax liability of the person carrying on the profession,

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  137. #1380527

    (4) Más rud é, de bhua alt 20 (3) (c), go ndéanfar aon duine a mhuirearú i leith cánach ar ghnóchan a réadú, agus go ndeachaigh ríomh an ghnóchain ar aghaidh, de bhua fho-alt (10) den alt sin, ar an mbonn go ndearnadh an talamh nó maoin éigin eile a leithreasú aon uair mar stoc trádála, déileálfar leis an talamh nó leis an maoin eile sin ar an mbonn sin freisin chun críocha mhír 15 de Sceideal 1 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975 (leithreasú isteach i stoc trádála agus amach as).

    (4) Where, by virtue of section 20 (3) (c), any person is charged to tax on the realisation of a gain, and, by virtue of subsection (10) of that section, the computation of the gain proceeded on the footing that the land or some other property was appropriated at any time as trading stock, that land or other property shall be treated on that footing also for the purposes of paragraph 15 of Schedule 1 to the Capital Gains Tax Act, 1975 (appropriations to and from stock in trade).

    Uimhir 16 de 1981: AN tACHT AIRGEADAIS, 1981

  138. #1391139

    (e) Ar sheirbhísí cuntasaíochta feirme nó seirbhísí bainistí feirme a sholáthar beidh cáin inmhuirearaithe de réir an ráta a shonraítear i bhfo-alt (1) (a) ar 16.67 faoin gcéad den mhéid iomlán ar ar inmhuirearaithe cáin agus de réir ráta nialas faoin gcéad ar iarmhéid an mhéid iomláin sin.”.

    ( e ) On the supply of farm accountancy services or farm management services tax shall be chargeable at the rate specified in subsection (1) (a) on 16.67 per cent. of the total amount on which tax is chargeable and at the rate of zero per cent. on the balance of the said total amount.".

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  139. #1391490

    —I gcás ina ndéanfar, ar threoir ón diúscróir, bronntanas nó oidhreacht a ghlacadh saor ó cháin ar dháta an Achta seo a rith nó dáta dá éis, measfar go n-áireofar ar an sochar a ghlacfar méid na cánach is inmhuirearaithe ar an mbronntanas nó ar an oidhreacht sin ach nach n-áireofar méid na cánach is inmhuirearaithe ar an gcáin sin.

    —Where a gift or an inheritance is taken, by direction of the disponer, free of tax on or after the date of the passing of this Act, the benefit taken shall be deemed to include the amount of tax chargeable on such gift or inheritance but not the amount of tax chargeable on such tax.

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  140. #1400222

    (a) murar íocadh an luathcháin chorparáide a luaitear i bhfo-alt (1) ach i leith díbhinne amháin nó má íocadh í i leith díbhinní ar íocadh iad go léir ar an dáta céanna, áireofar an chuideachta fála chun críocha alt 39 mar chuideachta a d'íoc méid éigin de luathcháin chorparáide is ionann agus an méid a géilleadh i leith dáileadh a rinne sí ar an dáta a íocadh an díbhinn nó na díbhinní,

    ( a ) if the advance corporation tax mentioned in subsection (1) was paid in respect of one dividend only or of dividends all of which were paid on the same date, the recipient company shall be treated for the purposes of section 39 as having paid an amount of advance corporation tax equal to the surrendered amount in respect of a distribution made by it on the date on which the dividend or dividends were paid,

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  141. #1401795

    (6) (a) I gcás inar deimhin leis na Coimisinéirí gur íocadh cáin den ghné chéanna le cáin mhaoine cónaithe i gcríoch lasmuigh den Stát i leith maoin chónaithe (seachas maoin chónaithe sa Stát) is cuid de mhaoin chónaithe iomchuí duine inmheasúnaithe ar aon dáta luachála faoi threoir aon dáta roimh an dáta luachála sin ach laistigh de dhá mhí dhéag ón dáta sin, féadfaidh siad liúntas a thabhairt i modh creidmheasa in aghaidh na cánach a bheidh dlite agus iníoctha maidir leis an maoin chónaithe sin don dáta luachála sin i leith an cháin choigríche a íocadh sa chríoch sin maidir leis an maoin chónaithe sin agus chun na críche sin is é a bheidh sa cháin a bheidh dlite agus iníoctha maidir leis an maoin chónaithe sin don dáta luachála sin an méid a bhfuil idir é agus iomlán na cánach is iníoctha ag an duine inmheasúnaithe maidir lena mhaoin chónaithe iomchuí ar an dáta luachála an chomhréir chéanna atá idir margadhluach na maoine cónaithe sin ar an dáta sin agus comhiomlán mhargadhluachanna na maoine cónaithe go léir is cuid dá mhaoin chónaithe iomchuí ar an dáta sin.

    ( 6 ) ( a ) Where the Commissioners are satisfied that a tax of a similar character to residential property tax was paid in a territory outside the State in respect of residential property (other than residential property in the State) comprised in the relevant residential property of an assessable person on any valuation date by reference to any date prior to but within twelve months of that valuation date, they may make an allowance by way of credit against the tax due and payable in respect of such residential property for that valuation date for the foreign tax paid in that territory in respect of such residential property and for this purpose the tax due and payable in respect of that residential property for that valuation date shall be the amount which bears to the total tax payable by the assessable person in respect of his relevant residential property on the valuation date the same proportion as the market value of that residential property on that date bears to the aggregate amount of the market values of all residential property comprised in his relevant residential property on that date.

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  142. #1411412

    (8) Chun críocha fho-alt (7) is é dáta deonaithe an fhaoisimh an dáta ar ar tugadh aisíoc cánach chun éifeacht a thabhairt don fhaoiseamh nó, murar tugadh aon aisíoc den sórt sin, an dáta ar ar eisigh an cigire fógra chuig an éilitheoir inar sonraíodh méid na cánach ab iníoctha tar éis éifeacht a thabhairt don fhaoiseamh.

    (8) For the purposes of subsection (7) the date on which the relief is granted is the date on which a repayment of tax for giving effect to the relief was made or, if there was no such repayment, the date on which the inspector issued a notice to the claimant showing the amount of tax payable after giving effect to the relief.

    Uimhir 9 de 1984: AN tACHT AIRGEADAIS, 1984

  143. #1422070

    —(1) I gcás ina muirearaítear cáin bhronntanais nó cáin oidhreachta i leith maoine maidir le teagmhas a tharlaíonn an 30ú lá d'Eanáir, 1985, nó dá éis, agus gur diúscairt sócmhainne (arb í an mhaoin chéanna nó aon chuid den mhaoin chéanna í) an teagmhas céanna chun críocha cánach gnóchan caipitiúil, ní dhéanfar an cháin ghnóchan caipitiúil, más ann, is inmhuirearaithe ar an diúscairt a asbhaint le linn an luach inchánach a bheith á fhionnadh chun críocha na cánach bronntanais nó na cánach oidhreachta ach, sa mhéid gur íocadh í, asbhainfear í as an nglancháin bhronntanais nó as an nglancháin oidhreachta mar chreidmheas i gcoinne an chéanna, anuas go dtí glanmhéid an chéanna.

    —(1) Where gift tax or inheritance tax is charged in respect of property on an event happening on or after the 30th day of January, 1985, and the same event constitutes for capital gains tax purposes a disposal of an asset (being the same property or any part of the same property), the capital gains tax, if any, chargeable on the disposal shall not be deducted in ascertaining the taxable value for the purposes of the gift tax or inheritance tax but, in so far as it has been paid, shall be deducted from the net gift tax or inheritance tax as a credit against the same, up to the net amount of the same.

    Uimhir 10 de 1985: AN tACHT AIRGEADAIS, 1985

  144. #1424065

    trí fhógra i scríbhinn a chuirfear leis an bpost chuig gach duine, nó a thabharfar do gach duine, a mbeidh sé taifeadta maidir leis ar an liosta aicmiúcháin iomchuí gurb é an t-áititheoir é ar fheirm inchánach, nó ar chuid d'fheirm inchánach, ina limistéar feidhme ar an dáta a bhforordófar an ráta cánach feirme don bhliain sin faoi alt 9 (4) den Acht seo, a chur in iúl dó cad é an méid cánach feirme is iníoctha aige don bhliain sin i leith na feirme inchánach nó i leith na coda agus a cheangal ar an duine sin an cháin sin a íoc leis an údarás áitiúil de réir an Achta seo agus measfar, chun críocha fho-alt (1) den alt seo, gurb é an dáta a sheolfar an fógra chuig an duine nó, de réir mar a bheidh, a thabharfar dó é an dáta a n-éilítear cáin fheirme i leith na feirme inchánach nó na coda.

    by notice in writing sent by post or given to each person who stands entered in the relevant classification list as the occupier of a taxable farm, or part of a taxable farm, in its functional area on the date on which the rate of farm tax for that year is prescribed under section 9 (4) of this Act, notify the person of the amount of farm tax payable by him for that year in respect of the taxable farm or part and require payment thereof by the person to the local authority in accordance with this Act, and the date on which the notice is posted or, as the case may be, given to the person shall be deemed, for the purposes of subsection (1) of this section, to be the date on which farm tax in respect of the taxable farm or part is demanded.

    Uimhir 17 de 1985: AN tACHT UM CHÁIN FHEIRME, 1985

  145. #1424093

    (7) (a) I gcás méid cánach feirme a bheith dlite agus neamhíoctha ar feadh tréimhse is mó ná dhá mhí tar éis an dáta a mbeidh sé dlite agus iníoctha faoin Acht seo, déanfaidh an duine a bheidh faoi dhliteanas an méid a dúradh a íoc, ús simplí, gan asbhaint cánach ioncaim, ar an méid, arna ríomh de réir ráta 1¼ faoin gcéad in aghaidh gach mí nó cuid de mhí den tréimhse, a íoc leis an údarás áitiúil lena mbaineann agus beidh an t-ús sin dlite agus iníoctha dhá sheachtain tar éis an dáta a ndéanann an t-údarás áitiúil lena mbaineann, trí fhógra i scríbhinn a chuirfear leis an bpost chuig an duine sin a dúradh nó a thabharfar dó, íoc an úis a éileamh.

    ( 7 ) ( a ) Where an amount of farm tax is due and unpaid for a period of more than two months after the date on which it is due and payable under this Act, the person liable to pay the amount aforesaid shall pay to the local authority concerned simple interest, without deduction of income tax, on the amount calculated at the rate of 1¼ per cent. for each month or part of a month of the period and such interest shall be due and payable two weeks after the date on which the local authority concerned, by notice in writing sent by post or given to the person aforesaid, requires payment of the interest.

    Uimhir 17 de 1985: AN tACHT UM CHÁIN FHEIRME, 1985

  146. #1424265

    —(1) Faoi réir fhorálacha an ailt seo, aon cháin fheirme a bheidh dlite agus iníoctha in aghaidh aon bhliana i leith feirm inchánach nó cuid d'fheirm inchánach agus aon ús a bheidh dlite agus iníoctha ar an gcáin sin, tiocfaidh siad, ar an dáta a dtiocfaidh siad chun bheith dlite agus iníoctha amhlaidh chun bheith, agus leanfaidh siad de bheith go dtí go n-íocfar iad, ina muirear ar an talamh arb amhlaidh maidir leis, ar an dáta a bhforordófar an ráta cánach feirme don bhliain sin faoi alt 9 den Acht seo, go mbeidh sé taifeadta ar an liosta aicmiúcháin iomchuí nó ar na liostaí aicmiúcháin iomchuí, gurb é an talamh é atá sa ghabháltas talaimh talmhaíochta arb é an fheirm é agus beidh tosaíocht ar aon mhuirir agus leasanna a chruthófar i leith na talún ag an gcáin agus ag aon ús den sórt sin:

    —(1) Subject to the provisions of this section, farm tax due and Farm tax to be a payable for any year in respect of a taxable farm or part of a taxable charge on land farm and any interest due and payable thereon shall, on the date upon which it becomes so due and payable, become and shall remain until payment thereof, a charge upon the land standing entered in the relevant classification list or classification lists on the date on which the rate of farm tax for that year is prescribed under section 9 of this Act as being the land comprised in the agricultural land holding constituting the farm and the tax and any such interest shall have priority over all charges and interests created in respect of the land:

    Uimhir 17 de 1985: AN tACHT UM CHÁIN FHEIRME, 1985

  147. #1431795

    (8) Chun críocha fho-alt (7) is é dáta deonaithe an fhaoisimh an dáta ar tugadh aisíoc cánach chun éifeacht a thabhairt don fhaoiseamh nó, murar tugadh aon aisíoc den sórt sin, an dáta ar ar eisigh an cigire fógra chuig an éilitheoir inar léiríodh méid na cánach ab iníoctha tar éis éifeacht a thabhairt don fhaoiseamh.

    (8) For the purposes of subsection (7) the date on which the relief is granted is the date on which a repayment of tax for giving effect to the relief was made or, if there was no such repayment, the date on which the inspector issued a notice to the claimant showing the amount of tax payable after giving effect to the relief.

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  148. #1432484

    (2) Más rud é, i ndáil le bliain mheasúnachta (arb í an bhliain 198687 nó aon bhliain mheasúnachta dá éis í) nó le tréimhse chuntasaíochta (ar tréimhse chuntasaíochta í ar críoch di an 6ú lá d'Aibreán, 1986, nó dá éis) go mainneoidh duine ar a gceanglaítear tuairisceán ar ioncam a sheachadadh ar an gcigire an tuairisceán ar ioncam a sheachadadh ar nó roimh an dáta sonraithe i ndáil leis an tuairisceán ar ioncam, déanfar aon mhéid cánach don bhliain mheasúnachta sin nó don tréimhse chuntasaíochta sin a bheidh nó a bheadh, ar leith ón alt seo, ar áireamh i measúnacht i leith cánach arna déanamh nó a bheadh le déanamh ar dhuine (dá ngairtear an “duine inmhuirearaithe” anseo ina dhiaidh seo san fho-alt seo) is inmhuirearaithe i leith cánach don bhliain mheasúnachta nó don tréimhse chuntasaíochta sin ar an iomlán nó ar aon chuid, nó faoi threoir an iomláin nó aon chuid, den ioncam, de na brabúis nó de na gnóchain inmhuirearaithe atá ar áireamh nó tuairiscthe sa tuairisceán ar ioncam nó a bheadh ar áireamh nó tuairiscthe amhlaidh sa tuairisceán ar ioncam dá seachadfaí é, a mhéadú méid (dá ngairtear an “formhuirear” anseo ina dhiaidh seo san fho-alt seo) is ionann agus 10 faoin gcéad den mhéid sin cánach agus, murab é atá sa cháin atá ar áireamh sa mheasúnacht i leith cánach an méid cánach arna mhéadú amhlaidh, beidh feidhm ag na forálacha uile de na hAchtanna Cánach agus de na hAchtanna um Cháin Ghnóchan Caipitiúil, ar leith ón alt seo ach lena n-áirítear go háirithe iad siúd a bhaineann le bailiú agus gnóthú cánach agus le hús a íoc ar cháin neamhíoctha, ionann is dá mba é a bhí sa cháin atá ar áireamh sa mheasúnacht i leith cánach an méid cánach arna mhéadú amhlaidh:

    (2) Where, in relation to a year of assessment (being the year 1986-87 or any subsequent year of assessment) or accounting period (being an accounting period ending on or after the 6th day of April, 1986), a person who is required to deliver a return of income to the inspector fails to deliver the return of income on or before the specified date in relation to the return of income, any amount of tax for that year of assessment or accounting period which, apart from this section, is or would be contained in an assessment to tax made or to be made on a person (hereafter in this subsection referred to as the "chargeable person") who is chargeable to tax for that year of assessment or accounting period on or by reference to the whole or any part of the income, profits or chargeable gains which is contained in or returned in the return of income, or which would be so contained in or returned in the return of income if it were delivered, shall be increased by an amount (hereafter in this subsection referred to as the "surcharge") equal to 10 per cent. of that amount of tax and, if the tax contained in the assessment to tax is not the amount of tax as so increased, all the provisions of the Tax Acts and the Capital Gains Tax Acts, apart from this section but including in particular those relating to the collection and recovery of tax and the payment of interest on unpaid tax, shall apply as if the tax contained in the assessment to tax were the amount of tax as so increased:

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  149. #1432663

    25) I gcás íocaíocht creidmheasa cánach a bheith faighte ag cuideachta ar éileamh a dhéanamh faoin alt seo nó faoi alt 15 (4) agus go bhféadfaí, ar leith ó éileamh den sórt sin, aon mhéid a fhritháireamh in aghaidh na mbrabús do thréimhse chuntasaíochta iardain nó a bhaint as na brabúis sin, ansin, féadfaidh an chuideachta a éileamh go ndéanfaí an méid sin a fhritháireamh nó a asbhaint amhlaidh ach, sa chás sin, a mhéid a úsáideadh an méid sin chun íocaíocht creidmheasa cánach a fháil, beidh an creidmheas cánach sin inghnóthaithe ón gcuideachta trí cháin ioncaim a mheasúnú uirthi faoi Chás IV de Sceideal D don bhliain mheasúnachta ina mbeidh deireadh leis an tréimhse chuntasaíochta iardain ar mhéid arb ionann an cháin ioncaim air de réir an ráta chaighdeánaigh don bhliain mheasúnachta sin agus méid an chreidmheasa cánach sin:

    (5) Where a company has obtained payment of a tax credit on a claim under this section or under section 15 (4) and apart from such a claim any amount could be set off against or deducted from profits of a subsequent accounting period, then the company may claim that the amount shall be so set off or deducted but in that case to the extent to which the amount was used to obtain payment of a tax credit, such tax credit shall be recoverable from the company by an assessment on it to income tax under Case IV of Schedule D for the year of assessment in which the subsequent accounting period ends on an amount the income tax on which at the standard rate for the said year of assessment is equal to the amount of the said tax credit: [GA]

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  150. #1432664

    (4) I gcás íocaíocht creidmheasa cánach a bheith faighte, de bhua an ailt seo, ag cuideachta ar éileamh faoi alt 16 (1) agus go bhféadfaí ar leith ó éileamh den sórt sin caillteanas a fhritháireamh in aghaidh brabúis tréimhse cuntasaíochta iardain nó a bhaint as na brabúis sin, ansin féadfaidh an chuideachta a éileamh go ndéanfar an caillteanas a fhritháireamh nó a asbhaint amhlaidh ach, sa chás sin, a mhéid a úsáideadh an caillteanas chun íocaíocht creidmheasa cánach a fháil, gnóthófar an creidmheas cánach sin ón gcuideachta trí cháin ioncaim a mheasúnú uirthi faoi Chás IV de Sceideal D don bhliain mheasúnachta ina mbeidh deireadh leis an tréimhse chuntasaíochta iardain ar mhéid arb ionann an cháin ioncaim air de réir an ráta chaighdeánaigh don bhliain mheasúnachta sin agus méid an chreidmheasa cánach sin agus is í an teorainn ama d'éileamh faoin bhfo-alt seo dhá bhliain ó dheireadh na tréimhse cuntasaíochta iardain. [EN]

    (4) Where a company has obtained payment to it of a tax credit by virtue of this section on a claim under section 16 (1) and apart from such a claim a loss could be set off against or deducted from profits of a subsequent accounting period, then the company may claim that the loss shall be so set off or deducted but, in that case, to the extent to which the loss was used to obtain payment of a tax credit, such tax credit shall be recovered from the company by an assessment on it to income tax under Case IV of Schedule D for the year of assessment in which the subsequent accounting period ends on an amount the income tax on which at the standard rate for the said year of assessment is equal to the amount of the said tax credit and the time limit for a claim under this subsection shall be two years from the end of the subsequent accounting period.

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  151. #1433754

    (a) trí “de réir ráta aon faoin gcéad, nó de réir cibé ráta eile (más ann) a bheidh forordaithe ag an Aire Airgeadais le rialacháin, in aghaidh gach míosa nó gach cuid de mhí ón dáta a rinneadh an íocaíocht, agus ní bheidh cáin ioncaim inasbhainte ó íocaíocht úis faoin alt seo agus ní áireofar an t-ús sin le linn ioncam a bheith á ríomh chun críocha na nAchtanna Cánach” a chur in ionad “, gan cáin ioncaim a asbhaint, ón dáta a rinneadh an t-íoc, de réir an ráta chéanna a d'iompródh an cháin ús ó am go ham dá mbeadh sí dlite agus an t-íoc sin a bheith gan déanamh”, agus

    ( a ) by the substitution of "at the rate of one per cent., or such other rate (if any) as stands prescribed by the Minister for Finance by regulations, for each month or part of a month from the date on which the payment was made, and income tax shall not be deductible on payment of interest under this section and such interest shall not be reckoned in computing income for the purposes of the Tax Acts" for ", without deduction of income tax, from the date on which the payment was made, at the same rate as that at which the tax would from time to time have carried interest if it were due and such payment had not been made", an

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  152. #1462794

    (5) D'ainneoin na bhforálacha sin roimhe seo den alt seo, maidir le méid réamhchánach, nó aon bhreis a bheidh ag an méid sin ar mhéid na réamhchánach, más ann, a d'íoc an duine inmhuirearaithe don tréimhse inmhuirearaithe iomchuí lena mbaineann an fógra, a bheidh sonraithe i bhfógra arna thabhairt faoi fho-alt (1) scoirfidh sé de bheith dlite agus iníoctha amhail ar an agus ón dáta a ndéanann an cigire measúnacht ar an duine inmhuirearaithe don tréimhse inmhuirearaithe iomchuí sin:

    (5) Notwithstanding the foregoing provisions of this section, an amount of preliminary tax, or any excess of that amount over the amount, if any, of the preliminary tax paid by the chargeable person for the relevant chargeable period to which the notice relates, specified in a notice given under subsection (1) shall cease to be due and payable as on and from the date on which the inspector makes an assessment on the chargeable person for that relevant chargeable period:

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  153. #1462970

    (5) Measfar an méid ar mó an cháin a fhionnfar a bheith iníoctha do thréimhse inmhuirearaithe iomchuí, an tráth a chinnfear achomharc i gcoinne measúnachta a rinneadh ar dhuine inmhuirearaithe don tréimhse inmhuirearaithe, ná an méid cánach don tréimhse inmhuirearaithe dá dtagraítear in alt 17 (2) (a) (ii) (II) a bhí íoctha ag an duine inmhuirearaithe sula ndearnadh an t-achomharc, a bheith dlite agus iníoctha ar an dáta céanna ar a bhfuil an cháin a muirearaíodh leis an measúnacht dlite agus iníoctha:

    (5) The amount by which the tax, found to be payable for a relevant chargeable period on the determination of an appeal against an assessment made on a chargeable person for the chargeable period, is in excess of the amount of the tax for the chargeable period referred to in section 17 (2) ( a ) (ii) (II) which the chargeable person had paid prior to the making of the appeal, shall be deemed to be due and payable on the same date as the tax charged by the assessment is due and payable:

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  154. #1464023

    63.—(1) I gcás ina muirearaítear cáin bhronntanais nó cáin oidhreachta i leith maoine maidir le teagmhas a tharlaíonn an 30ú lá d'Eanáir, 1985, nó dá éis, agus gur diúscairt sócmhainne (arb í an mhaoin chéanna nó aon chuid den mhaoin chéanna í) an teagmhas céanna chun críocha cánach gnóchan caipitiúil, ní dhéanfar an cháin ghnóchan caipitiúil, más ann, is inmhuirearaithe ar an diúscairt a asbhaint le linn an luach inchánach a bheith á fhionnadh chun críocha na cánach bronntanais nó na cánach oidhreachta ach, sa mhéid gur íocadh í, asbhainfear í as an nglancháin bhronntanais nó as an nglancháin oidhreachta mar chreidmheas i gcoinne an chéanna:

    63.—(1) Where gift tax or inheritance tax is charged in respect of property on an event happening on or after the 30th day of January, 1985, and the same event constitutes for capital gains tax purposes a disposal of an asset (being the same property or any part of the same property), the capital gains tax, if any, chargeable on the disposal shall not be deducted in ascertaining the taxable value for the purposes of the gift tax or inheritance tax but, in so far as it has been paid, shall deducted from the net gift tax or inheritance tax as a credit against the same:

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  155. #1464761

    (i) is é a bheidh inti, chun críocha mhír (a), an méid sin a bhfuil idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an tréimhse dar tosach an 1ú lá d'Eanáir, 1987, agus dar críoch an 31ú lá de Mhárta, 1988, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a cuireadh faoi mhuirear cánach corparáide maidir leis an tréimhse chuntasaíochta iomchuí, agus

    (i) shall, for the purposes of paragraph (a), be such an amount as bears to the part of the relevant corporation tax charged on profits which, under the said section 6 (3), are apportioned to the period beginning on the 1st day of January, 1987, and ending on the 31st day of March, 1988, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period, and

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  156. #1464763

    (ii) is é a bheidh inti, chun críocha mhír (b), an méid sin a bhfuil idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an tréimhse dar tosach an 1ú lá d'Aibreán, 1988, agus dar críoch an 31ú lá de Mhárta, 1989, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a cuireadh faoi mhuirear cánach corparáide maidir leis an tréimhse chuntasaíochta iomchuí.”.

    (ii) shall, for the purposes of paragraph (b), be such an amount as bears to the part of the relevant corporation tax charged on profits which, under the said section 6 (3), are apportioned to the period beginning on the 1st day of April, 1988, and ending on the 31st day of March, 1989, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period.".

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  157. #1464777

    (i) is é a bheidh inti, chun críocha mhír (a), an méid sin a bhfuil idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an tréimhse dar tosach an 1ú lá d'Aibreán, 1988, agus dar críoch an 31ú lá de Mhárta, 1989, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a cuireadh faoi mhuirear cánach corparáide maidir leis an tréimhse chuntasaíochta iomchuí, agus

    (i) shall, for the purposes of paragraph (a), be such an amount as bears to the part of the relevant corporation tax charged on profits which, under the said section 6 (3), are apportioned to the period beginning on the 1st day of April, 1988, and ending on the 31st day of March, 1989, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period, and

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  158. #1464779

    (ii) is é a bheidh inti, chun críocha mhír (b), an méid sin a bhfuil idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an tréimhse dar tosach an 1ú lá d'Aibreán, 1989, agus dar críoch an 31ú lá de Nollaig, 1990, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a cuireadh faoi mhuirear cánach corparáide maidir leis an tréimhse chuntasaíochta iomchuí.”.

    (ii) shall, for the purposes of paragraph (b), be such an amount as bears to the part of the relevant corporation tax charged on profits which, under the said section 6 (3), are apportioned to the period beginning on the 1st day of April, 1989, and ending on the 31st day of December, 1990, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period.".

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  159. #1501812

    (2) I gcás duine a thosaigh ar thrádáil a sheoladh ag oibriú mianaigh cháilithigh tar éis an 6ú lá d'Aibreán, 1974, do thabhú caiteachais taiscealaíochta an 6ú lá d'Aibreán, 1967, nó dá éis, agus nach i ndáil leis an mianach cáilitheach sin a tabhaíodh an caiteachas sin, ansin, le linn an trádáil sin a bheith á cur faoi cháin in aghaidh na tréimhse inmhuirearaithe a thosaigh sé ag seoladh na trádála sin, tabharfar liúntas ar cóimhéid leis an gcaiteachas sin.

    (2) Where a person who commences to carry on a trade of working a qualifying mine after the 6th day of April, 1974, incurred exploration expenditure on or after the 6th day of April, 1967, and that expenditure was not incurred in connection with the said qualifying mine, then in taxing the said trade for the chargeable period in which he commenced to carry on the said trade, there shall be made an allowance of an amount equal to the amount of that expenditure.

    Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990

  160. #1504034

    (i) is é a bheidh inti, chun críocha mhír (a) an méid sin a bhfuil idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an tréimhse dar tosach an lú lá d'Eanáir, 1990, agus dar críoch an 31ú lá de Mhárta, 1991, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a cuireadh faoi mhuirear cánach corparáide maidir leis an tréimhse chuntasaíochta iomchuí, agus

    (i) shall, for the purposes of paragraph (a), be such an amount as bears to the part of the relevant corporation tax charged on profits which, under the said section 6 (3), are apportioned to the period beginning on the 1st day of January, 1990, and ending on the 31st day of March, 1991, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period, and

    Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990

  161. #1504036

    (ii) is é a bheidh inti, chun críocha mhír (b), an méid sin a bhfuil idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an tréimhse dar tosach an lú lá d'Aibreán, 1991, agus dar críoch an 31ú lá de Nollaig, 1992, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a cuireadh faoi mhuirear cánach corparáide maidir leis an tréimhse chuntasaíochta iomchuí.”.

    (ii) shall, for the purposes of paragraph (b), be such an amount as bears to the part of the relevant corporation tax charged on profits which, under the said section 6 (3), are apportioned to the period beginning on the 1st day of April, 1991, and ending on the 31st day of December, 1992, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period.".

    Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990

  162. #1535608

    (i) le linn seirbhísí a chur i gcrích a bhfuil sé d'oibleagáid ar an tiarna talún iad a chur i gcrích faoi théarmaí agus coinníollacha an chonartha i scríbhinn a rinneadh ar dhiúscairt an leasa a bhí inmhuirearaithe i leith cánach ach ní fholaíonn sé idirbhearta nach bhfuil an oibleagáid chun iad a chomhlíonadh le brath sa chomaoin ar ar muirearaíodh cáin ar dhiúscairt an leasa sin, nó

    (i) in carrying out services which the landlord is obliged to carry out under the terms and conditions of the written contract entered into on the disposal of the interest which was chargeable to tax but does not include transactions the obligation to perform which is not reflected in the consideration on which tax was charged on the disposal of that interest, or

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  163. #1536599

    (I) chun críocha fho-alt (i), an méid a mbeidh idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a chionroinntear faoi alt 26(3) ar an tréimhse dar tosach an 1ú lá d'Eanáir, 1996, agus dar críoch an 31ú lá de Mhárta, 1997, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a thugtar faoi réim cánach corparáide don tréimhse chuntasaíochta iomchuí, agus

    (I) shall, for the purposes of subparagraph (i), be such an amount as bears to the part of the relevant corporation tax charged on profits which under section 26(3) are apportioned to the period beginning on the 1st day of January, 1996, and ending on the 31st day of March, 1997, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period, and

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  164. #1536601

    (II) chun críocha fho-alt (ii), an méid a mbeidh idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a chionroinntear faoi alt 26(3) ar an tréimhse dar tosach an 1ú lá d'Aibreán, 1997, agus dar críoch an 31ú lá de Nollaig, 1997, an chomhréir chéanna atá idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a thugtar faoi réim cánach corparáide don tréimhse chuntasaíochta iomchuí, agus

    (II) shall, for the purposes of subparagraph (ii), be such an amount as bears to the part of the relevant corporation tax charged on profits which under section 26(3) are apportioned to the period beginning on the 1st day of April, 1997, and ending on the 31st day of December, 1997, the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period, and

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  165. #1693854

    Ba cheart cur chun feidhme na n-ionstraimí airgeadais agus na ráthaíochtaí buiséadacha a mhaoinítear as an mbuiséad cloí le beartas an Aontais maidir le dlínsí neamhchomhoibríocha chun críocha cánach, agus le haon nuashonrú a dhéanfar air sin, mar a leagtar síos i ngníomhartha dlí ábhartha an Aontais agus i gconclúidí ón gComhairle, go háirithe sna conclúidí ón gComhairle an 8 Samhain 2016 maidir leis na critéir agus an próiseas i dtaca le bunú liosta an Aontais de dhlínsí neamh-chomhoibríocha chun críocha cánach agus san Iarscríbhinn a ghabhann leo, agus sna Conclúidí ón gComhairle an 5 Nollaig 2017 maidir le liosta an Aontais de dhlínsí neamhchomhoibríocha chun críocha cánach agus sna hIarscríbhinní a ghabhann leo.

    The implementation of financial instruments and budgetary guarantees financed by the budget should adhere to the Union policy on non-cooperative jurisdictions for tax purposes, and updates thereto, as laid down in relevant legal acts of the Union and in Council conclusions, in particular the Council conclusions of 8 November 2016 on the criteria for and process leading to the establishment of the EU list of non-cooperative jurisdictions for tax purposes and the Annex thereto, as well as the Council conclusions of 5 December 2017 on the EU list of non-cooperative jurisdictions for tax purposes and the Annexes thereto.

    Rialachán (AE, Euratom) 2018/1046 ó pharlaimint na hEorpa agus ón gComhairle an 18 Iúil 2018 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais, lena leasaítear Rialacháin (AE) Uimh. 1296/2013, (AE) Uimh. 1301/2013, (AE) Uimh. 1303/2013, (AE) Uimh. 1304/2013, (AE) Uimh. 1309/2013, (AE) Uimh. 1316/2013, (AE) Uimh. 223/2014, (AE) Uimh. 283/2014, agus Cinneadh Uimh. 541/2014/AE agus lena n-aisghairtear Rialachán (AE, Euratom) Uimh. 966/2012

  166. #230978

    ORDAÍTEAR AGUS FORAITHNÍTEAR DÁ BHRÍ SIN go ngnóthóidh an Gearánaí ón gCosantóir/óna Cosantóirí an tsuim sin £ mar fhiach, mar aon le suim £ mar chostais *(agus cáin bhreisluacha), ina tráthchodanna £ an ceann, an chéad tráthchuid acu sin a bheith le híoc an lá de 19 , agus na tráthchodanna ina dhiaidh sin a bheith le híoc ar an i ngach dá éis sin, ach má mhainníonn an Cosantóir/na Cosantóirí aon cheann amháin nó níos mó de na tráthchodanna sin a íoc ORDAÍTEAR AGUS FORAITHNÍTEAR go n-íocfaidh an Cosantóir/na Cosantóirí láithreach leis an nGearánaí an t-iarmhéid iomlán den tsuim agus de na costais sin a bheidh fágtha gan íoc an tráth sin, agus cuirtear d'aithne leis seo ar gach Sirriam agus Cláraitheoir Contae, i gcás mainneachtana mar a dúradh, earraí an Chosantóra/na gCosantóirí a thógáil i bhforghníomhú chun an fiach agus na costais *(agus an cháin bhreisluacha) sin a ghlanadh.

    IT IS THEREFORE ORDERED AND DECREED that the Plaintiff do recover from the Defendants) the said sum of £ for debt together with the sum of £ for costs *(and value-added tax) by instalments of £ each, the first of such instalments to be paid on the day of 19 , and thereafter on the in each succeeding , but on default being made by the Defendants) in payment of any one or more of such instalments IT IS ORDERED AND DECREED that the Defendants) do forthwith pay to the Plaintiff the whole balance of the said sum and costs then remaining unpaid and all Sheriffs and County Registrars are hereby commanded on such default as aforesaid to take in execution the goods of the Defendants) to satisfy the said debt and costs *(and value-added tax).

    I.R. Uimh. 93 de 1997: Na Rialacha Cúirte Dúiche

  167. #230991

    ORDAÍTEAR AGUS FORAITHNÍTEAR DÁ BHRÍ SIN go ngnóthóidh an Gearánaíón gCosantóir an tsuim sin £ mar fhiach, mar aon le suim £ mar chostais *(agus cáin bhreisluacha), agus suim £ mar chaiteachais fhinnéithe agus go gcuirfear bac ar fhorghníomhú de bhun na foraithne sin ar choinníoll go n-íocfaidh an Cosantóir suim iomlán £ ina tráthchodanna £ an ceann, an chéad tráthchuid acu sin a bheith le híoc an lá de , 19 , agus na tráthchodanna ina dhiaidh sin a bheith le híoc ar an i ngach dá éis sin, ach má mhainníonn an Cosantóir aon cheann amháin nó níos mó de na tráthchodanna sin a íoc ORDAÍTEAR AGUS FORAITHNÍTEAR THAIRIS SIN go scoirfidh an bac sin agus go n-íocfaidh an Cosantóir láithreach leis an nGearánaí an t-iarmhéid iomlán den tsuim, de na costais agus de na caiteachais fhinnéithe sin a bheidh fágtha gan íoc an tráth sin, agus cuirtear d'aithne leis seo ar gach Sirriam agus Cláraitheoir Contae, i gcás mainneachtana mar a dúradh, earraí an Chosantóra a thógáil i bhforghníomhú chun an fiach, na costais *(agus an cháin bhreisluacha) agus na caiteachais fhinnéithe sin a ghlanadh.

    IT IS THEREFORE ORDERED AND DECREED that the Plaintiff do recover from the Defendant the said sum of £ for debt together with the sum of £ for costs *(and value-added tax) and the sum of £ for witnesses' expenses and that execution on foot of said decree be stayed provided the Defendant pays the full sum of £ by instalments of each, the first of such instalments to be paid on the day of , 19 and thereafter on the in each succeeding but on default being made by the Defendant in payment of any one or more of such instalments IT IS FURTHER ORDERED AND DECREED that the said stay shall cease and that the Defendant do forthwith pay to the Plaintiff the whole balance of the said sum, costs and witnesses' expenses then remaining unpaid and all Sheriffs and County Registrars are hereby commanded on such default as aforesaid to take in execution the goods of the Defendant to satisfy the said debt, costs *(and value-added tax) and witnesses' expenses.

    I.R. Uimh. 93 de 1997: Na Rialacha Cúirte Dúiche

  168. #493734

    “(5) Faoi réir fho-alt (8), i gcás go ndéanfaidh duine inchánach a sheolann gnó sa Stát earraí dochorraithe a sholáthar do dhuine inchánach eile a sheolann gnó sa Stát in imthosca ina mbeadh an soláthar sin díolmhaithe thairis sin mar gheall ar fho-alt (2) den alt seo, nó alt 4C(2) nó (6)(b), ansin, d’ainneoin na bhforálacha sin, beidh cáin inmhuirearaithe ar an soláthar sin, ach sin sa chás amháin go mbeidh comhaontú i scríbhinn déanta ag an soláthróir agus ag an duine inchánach dá ndéanfar an soláthar, tráth nach déanaí ná an 15ú lá den mhí tar éis na míosa ar lena linn a tharla an soláthar, chun a roghnú go mbeidh cáin inmhuirearaithe ar an soláthar sin (dá ngairtear ‘comhrogha maidir le cánachas’ san Acht seo).”, agus

    “(5) Subject to subsection (8), where a taxable person who carries on a business in the State supplies immovable goods to another taxable person who carries on a business in the State in circumstances where that supply would otherwise be exempted because of subsection (2) of this section, or section 4C(2) or (6)(b), then, despite those provisions, tax is chargeable on that supply, but only if the supplier and the taxable person to whom the supply is made have, no later than the 15th day of the month after the month during which the supply occurred, entered into an agreement in writing to opt to have tax chargeable on that supply (in this Act referred to as a ‘joint option for taxation’).”,

    AN tACHT AIRGEADAIS 2010

  169. #716581

    Chun críocha an Rialacháin seo:ciallaíonn “cánacha díreacha” cánacha ar phá, brabúis, leasanna, cíosanna, dleachtanna, agus gach cineál eile ioncaim, agus cánacha ar úinéireacht maoine réadaí, ciallaíonn “muirir ar allmhairí” taraifí, dleachtanna, agus muirir fhioscacha eile nár áiríodh aon áit eile san fhonóta seo a thoibhítear ar allmhairí, ciallaíonn “cánacha indíreacha” cánacha ar dhíolacháin, máil, láimhdeachas, breisluach,saincheadúnais, stampa, aistriú, fardal agus trealamh, cánacha teorann agus gach cáin eile seachas cánacha díreacha agus muirir ar allmhairí, is iad is cánacha indíreacha “arna dtobhach ag céim níos luaithe” na cánacha a ghearrtar ar earraí nó ar sheirbhísí a úsáidtear go díreach nó go neamhdhíreach chun an táirge a dhéanamh, is iad is cánacha indíreacha “carnacha” cánacha ilchéimneacha a thoibhítear áit nach bhfuil aon sásra chun an cháin a chreidiúnú ina dhiaidh sin má úsáidtear na hearraí nó seirbhísí atá faoi réir cánach, ag céim amháin de tháirgeadh i staid den táirgeadh ina dhiaidh sin, cuimsíonn “loghadh” cánacha a aisíoc nó lacáiste cánacha, cuimsíonn “loghadh nó aisíoc” díolúine iomlán nó páirteach nó iarchur muirear ar allmhairí.

    For the purposes of this Regulation:‘direct taxes’ means taxes on wages, profits, interests, rents, royalties, and all other forms of income, and taxes on the ownership of real property, ‘import charges’ means tariffs, duties, and other fiscal charges not elsewhere enumerated in this footnote that are levied on imports, ‘indirect taxes’ means sales, excise, turnover, value added, franchise, stamp, transfer, inventory and equipment taxes, border taxes and all taxes other than direct taxes and import charges, ‘prior-stage’ indirect taxes are those levied on goods or services used directly or indirectly in making the product, ‘cumulative’ indirect taxes are multi-staged taxes levied where there is no mechanism for subsequent crediting of the tax if the goods or services subject to tax at one stage of production are used in a succeeding state of production, ‘remission’ of taxes includes the refund or rebate of taxes, ‘remission or drawback’ includes the full or partial exemption or deferral of import charges.

    Rialachán (AE) 2016/1037 ó Pharlaimint na hEorpa agus ón gComhairle an 8 Meitheamh 2016 maidir le cosaint i gcoinne allmhairí ar tugadh fóirdheontas ina leith, ar allmhairí iad ó thíortha nach baill den Aontas Eorpach iad

  170. #830279

    —(1) Má dheineann duine ar bith do cuireadh fé cháinmheas agus fé mhuirear cánach in aghaidh na bliana dar chríoch an 5adh lá d'Abrán, 1930, i dtaobh ioncuim do tháinig no d'fhás as urrúis lasmuich de Shaorstát Éireann no as stuic, as scaireanna no as cíosa sa Bhreatain Mhóir no i dTuaisceart Éireann, a chruthú chun sástacht na gCoimisinéirí Ioncuim, sa tslí foráltar leis an alt so, go raibh suim iomlán an ioncuim do cháinmheasadh amhlaidh breis agus fiche per cent. ni ba mhó ná suim iomlán an ioncuim do tháinig no d'fhás chuige dáiríribh in aghaidh na bliana dar chríoch an 5adh lá d'Abrán, 1931, as urrúis lasmuich de Shaorstát Éireann agus as stuic, as scaireanna no as cíosa sa Bhreatain Mhóir no i dTuaisceart Éireann, beidh sé i dteideal, ar a iarraidh sin do sa tslí foráltar anso ina dhiaidh seo, a fháil go ndéanfaí an cáinmheas do rinneadh air in aghaidh na bliana dar chríoch an 5adh lá d'Abrán, 1931, fé sna Rialacha (lasmuich de Rialacha 3 agus 4) a bhaineann le Cás III. de Sceideal D den Income Tax Act, 1918, do choigeartú go dtí suim a háireofar:—

    —(1) If any person, who was assessed and charged to tax for the year ending on the 5th day of April, 1930, in respect of income arising or accruing from securities outside Saorstát Eireann or from stocks, shares or rents in Great Britain or Northern Ireland, proves to the satisfaction of the Revenue Commissioners in the manner provided by this section that the aggregate amount of the income so assessed was greater by more than twenty per cent than the aggregate amount of the income actually arising or accruing to him for the year ending on the 5th day of April, 1931, from securities outside Saorstát Eireann and from stocks, shares or rents in Great Britain or Northern Ireland, he shall be entitled, on making, application in the manner hereinafter provided, to have the assessment made upon him for the year ending on the 5th day of April, 1931, under the Rules (other than Rules 3 and 4) applicable to Case III of Schedule D of the Income Tax Act 1918, adjusted to a sum to be computed on:—

    Uimhir 20 de 1930: ACHT AIRGID, 1930

  171. #958342

    ansan agus i ngach cás den tsórt san, chun a fhionnachtain cadé an brabús ar a mbeidh an cháin sin le meas mar adubhradh, bainfear as an mbrabús ar a measfaí an cháin sin amhlaidh, mara mbeadh an t-alt so, méid is có-ionann leis na híocaíochta caighdeánacha (ar n-a míniú san alt so) alos na heisiúna nua san más cuideachta ar n-a hionchorparú le dlithe an Stáit no fútha an chuideachta san, no is có-ionann, más cuideachta choigríche an chuideachta san, leis an méid a mbeidh idir é agus na híocaíochta caighdeánacha (ar n-a míniú mar adubhradh) alos na heisiúna nua san an cothrom céanna bheidh idir méid lámhadais na trádála no an ghnótha do bhí ar siúl ag an gcuideachtain sa Stát i rith na tréimhse cuntasaíochta san no na coda san de thréimhse chuntasaíochta agus lámhadas iomlán na trádála no an ghnótha uile bhí ar siúl ag an gcuideachtain sin in áit ar bith i rith na tréimhse cuntasaíochta san no na coda san de thréimhse chuntasaíochta.

    then and in every such case, for the purpose of ascertaining the profits on which the said tax is to be assessed as aforesaid, there shall be deducted from the profits on which the said tax would, but for this section, be so assessed an amount, if such company is incorporated by or under the laws of the State, equal to the standard payments (as defined in this section) in respect of the said new issue or, if such company is a foreign company, equal to the amount which bears to the standard payments (defined as aforesaid) in respect of the said new issue the same proportion as the amount of the turnover of the trade or business carried on by the company in the State during the said accounting period or part of an accounting period bears to the total turnover of all the trade or business carried on by such company wheresoever during that accounting period or part of an accounting period.

    Uimhir 14 de 1941: ACHT AIRGEADAIS, 1941

  172. #1024739

    If it carries on a trade or business as aforesaid, tax may be imposed by the United Kingdom on the entire profits of the enterprise from sources in the United Kingdom.

    If it carries on a trade or business as aforesaid, tax may be imposed by the United Kingdom on the entire profits of the enterprise from sources in the United Kingdom.

    Uimhir 13 de 1949: AN tACHT AIRGEADAIS, 1949

  173. #1174190

    (ii) forléireofar mír (a) den choinníoll a ghabhann leis an bhfo-alt sin agus beidh éifeacht aige amhail agus dá gcuirfí “tax shall be charged at a rate of five per cent. on so much of the profits as does not exceed two thousand five hundred pounds, and where the profits are profits arising in some shorter accounting period, tax shall be charged at a rate of five per cent. on such amount of the profits as bears to two thousand five hundred pounds” in ionad “no tax shall be charged on the first five hundred pounds thereof, and where the profits are profits arising in some shorter accounting period, no tax shall be charged on such amount of the profits as bears to five hundred pounds”;

    (ii) paragraph (a) of the proviso to that subsection shall be construed and have effect as if "tax shall be charged at a rate of five per cent. on so much of the profits as does not exceed two thousand five hundred pounds, and where the profits are profits arising in some shorter accounting period, tax shall be charged at a rate of five per cent. on such amount of the profits as bears to two thousand five hundred pounds" were substituted for "no tax shall be charged on the first five hundred pounds thereof, and where the profits are profits arising in some shorter accounting period, no tax shall be charged on such amount of the profits as bears to five hundred pounds";

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  174. #1213615

    (ii) forléireofar mír (a) den choinníoll a ghabhann leis an bhfo-alt sin agus beidh éifeacht aici ionann is dá gcuirfí “tax shall be charged at a rate of seven and one-half per cent. on so much of the profits as does not exceed two thousand five hundred pounds, and where the profits are profits arising in some shorter accounting period, tax shall be charged at a rate of seven and one-half per cent. on such amount of the profits as bears to two thousand five hundred pounds” in ionad “no tax shall be charged on the first five hundred pounds thereof, and where the profits are profits arising in some shorter accounting period, no tax shall be charged on such amount of the profits as bears to five hundred pounds”;

    (ii) paragraph (a) of the proviso to that subsection shall be construed and have effect as if "tax shall be charged at a rate of seven and one-half per cent. on so much of the profits as does not exceed two thousand five hundred pounds, and where the profits are profits arising in some shorter accounting period, tax shall be charged at a rate of seven and one-half per cent. on such amount of the profits as bears to two thousand five hundred pounds" were substituted for "no tax shall be charged on the first five hundred pounds thereof, and where the profits are profits arising in some shorter accounting period, no tax shall be charged on such amount of the profits as bears to five hundred pounds";

    Uimhir 17 de 1966: AN tACHT AIRGEADAIS, 1966

  175. #1223830

    —Má bhíonn cáin ioncaim inmhuirir ar dhuine neamhchónaitheach in ainm aon bhrainse, bainisteora, gníomhaire, factóra nó glacadóra i leith aon bhrabús nó gnóchan ó dhíol earraí nó táirgí a mhonaraigh nó a tháirg an duine neamhchónaitheach lasmuigh den Stát, féadfaidh an duine arb ina ainm is inmhuirir an duine neamhchónaitheach amhlaidh, más cuí leis, a iarraidh ar an gcigire nó, i gcás achomhairc, ar na Coimisinéirí Speisialta, a chur faoi deara an mheasúnacht i leith cánach ioncaim maidir leis na brabúis nó na gnóchain sin a dhéanamh nó a leasú ar fhoras na mbrabús a mbeadh súil réasúnach leis a thuillfeadh ceannaí nó, i gcás na hearraí a mhíondíol ag an monaróir nó an táirgeoir nó thar a cheann a thuillfeadh miondíoltóir na n-earraí a díoladh, a bhí é féin tar éis a gceannach díreach ón monaróir nó ón táirgeoir, agus, ar chruthú a thabhairt chun sástacht an chigire nó na gCoimisinéirí Speisialta, cibé acu é, i dtaobh méid na mbrabús ar an bhforas a dúradh, déanfar nó leasófar an mheasúnacht dá réir sin.

    —Where a non-resident person is chargeable to income tax in the name of any branch, manager, agent, factor or receiver in respect of any profits or gains arising from the sale of goods or produce manufactured or produced outside the State by the non-resident person, the person in whose name the non-resident person is so chargeable may, if he thinks fit, apply to the inspector or, in case of an appeal, to the Special Commissioners, to have the assessment to income tax in respect of those profits or gains made or amended on the basis of the profits which might reasonably be expected to have been earned by a merchant or, where the goods are retailed by or on behalf of the manufacturer or producer, by a retailer of the goods sold, who had bought from the manufacturer or producer direct, and on proof to the satisfaction of the inspector or, as the case may be, the Special Commissioners of the amount of the profits on the basis aforesaid, the assessment shall be made or amended accordingly.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  176. #1229881

    (a) ach amháin ar a chruthú chun sástacht na gCoimisinéirí Speisialta gur íocadh cáin ar mhéid comhiomlán an chíosa nó na ríchíosanna;

    ( a ) except on proof to the satisfaction of the Special Commissioners of payment of tax on the aggregate amount of the rent or royalties;

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  177. #1230705

    An cháin i leith ioncaim ó shealbhaíochtaí sa Bhreatain Mhór nó i dTuaisceart Éireann, seachas stoic, scaireanna, nó cíosanna, déanfar iad a ríomh ar mhéid iomlán an chéanna a d'éirigh sa bhliain roimh an mbliain mheasúnachta nó ar mhéid iomlán an chéanna ar mheán na tréimhse sin de réir mar is gá sa chás agus mar a ordóidh na Coimisinéirí Speisialta, ionas go bhféadfar an cháin a ríomh de réir chineál an ioncaim ar an bhforas céanna ar a ríofaí é dá mba sa Stát a d'éirigh an t-ioncam, agus i gceachtar cás faoi réir asbhaint ar chuntas aon úis bhliantúil nó aon bhlianachta nó aon íocaíochta bliantúla eile is iníoctha as an ioncam le duine nach gcónaíonn sa Stát agus beidh éifeacht dá réir sin ag forálacha an Achta seo (lena n-áirítear iad sin a bhaineann le ráitis a sheachadadh);

    The tax in respect of income arising from possessions in Great Britain or Northern Ireland, other than stocks, shares, or rents, shall be computed either on the full amount thereof arising in the year preceding the year of assessment or on the full amount thereof on an average of such period as the case may require and as may be directed by the Special Commissioners, so that according to the nature of the income the tax may be computed on the same basis as that on which it would have been computed if the income had arisen in the State, and subject in either case to a deduction on account of any annual interest or any annuity or other annual payment payable out of the income to a person not resident in the State and the provisions of this Act (including those relating to the delivery of statements) shall apply accordingly;

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  178. #1257934

    (3) Má bhíonn aon duine a bhí ag gabháil don trádáil nó don ghairm, nó má bhíonn a ionadaithe pearsanta, tar éis aon suim ar arb inmhuirir cáin de bhua alt 20 nó 26 a fháil aon bhliain mheasúnachta dar thosach tráth nár dhéanaí ná deich mbliana tar éis an scoir nó, de réir mar a bheidh, an foras a athrú, féadfaidh an duine sin nó (i gceachtar cás) a ionadaithe pearsanta, trí fhógra i scríbhinn a chuirfear chuig an gcigire laistigh de dhá bhliain tar éis deireadh na bliana measúnachta sin, a roghnú go ndéanfar an cháin is inmhuirir mar a dúradh a mhuirearú ionann is gurbh é tráth a fuarthas an tsuim sin an dáta ar ar tharla an scor, nó de réir mar a bheidh, lá deireadh na tréimhse arb ina deireadh a tharla an t-athrú;

    (3) Where any sum chargeable to tax by virtue of section 20 or 26 is received, in any year of assessment beginning not later than ten years after the discontinuance or, as the case may be, change of basis by the person by whom the trade or profession was carried on before the discontinuance or change or by his personal representatives, that person or (in either case) his personal representatives may, by notice in writing sent to the inspector within two years after the end of that year of assessment, elect that the tax chargeable as aforesaid shall be charged as if the sum in question were received on the date on which the discontinuance took place or, as the case may be, on the last day of the period at the end of which the change took place;

    Uimhir 14 de 1970: AN tACHT AIRGEADAIS, 1970

  179. #1340390

    (2) I gcás a ndéanfaidh duine, chun críocha trádáil a sheolann nó a sheolfaidh sé, suim chaipitiúil a ranníoc i leith caiteachas a thabhóidh údarás áitiúil ag soláthar sócmhainne atá le húsáid chun críocha scéime ceadaithe, a mhéid a bhaineann an scéim le heisiltigh thrádála a chóireáil, ansin, tabharfar cibé liúntais, más ann, don duine faoi fhorálacha Chuid XIII, Chuid XV, nó alt 264 (a cuireadh isteach leis an Acht Cánach Corparáide, 1976 ) den Acht Cánach Ioncaim, 1967 , a thabharfaí dó dá mba éard é an ranníoc caiteachas ag soláthar, chun críocha na trádála sin, sócmhainne den chineál céanna agus gur leanadh gach tráth ábhartha den tsócmhainn deiridh sin a úsáid chun críocha na trádála.

    (2) Where a person, for the purposes of a trade carried on or to be carried on by him, contributes a capital sum to expenditure by a local authority on the provision of an asset to be used for the purposes of an approved scheme, in so far as the scheme relates to the treatment of trade effluents, then such allowances, if any, shall be made to the person under the provisions of Part XIII, Part XV or section 264 (inserted by the Corporation Tax Act, 1976 ) of the Income Tax Act, 1967 , as would have been made to him if the contribution had been expenditure on the provision, for the purposes of that trade, of a similar asset and the latter asset had continued at all material times to be in use for the purposes of the trade.

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  180. #1362453

    (b) déanfar an mheasúnacht ar an bhforas go mbeidh cáin le muirearú ar an bpearsa aonair i leith a ioncaim inchánach don bhliain de réir an ráta iomchuí, agus

    ( b ) the assessment shall be made on the basis that the individual is to be charged to tax on his taxable income for the year at the relevant rate, and

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  181. #1401646

    (A) go ndearnadh an cháin ab iníoctha ar bhonn ghlan-mhargadhluach na maoine cónaithe iomchuí a bhí ar áireamh sa tuairisceán a íoc ar an dáta dlite nó roimhe sin, agus

    (A) the tax payable on the basis of the net market value of the relevant residential property included in the return was paid on or before the due date, and

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  182. #1412263

    (a) roimh an dáta a dtiocfaidh an mheasúnacht cánach corparáide ar an gcuideachta don tréimhse chuntasaíochta chun bheith ina measúnacht chríochnaitheach dhochloíte, nó

    ( a ) the date on which the assessment to corporation tax on the company for the accounting period becomes final and conclusive, or

    Uimhir 9 de 1984: AN tACHT AIRGEADAIS, 1984

  183. #1431960

    (4) D'ainneoin fho-alt (3), ní mór do ghlacadóir taisce iomchuí, maidir le gach bliain mheasúnachta (arb í an bhliain 1986-87 nó aon bhliain mheasúnachta dá éis í), méid ar cuntas cánach cuí a íoc leis an Ard-Bhailitheoir laistigh de 15 lá ón 5ú lá de Dheireadh Fómhair sa bhliain mheasúnachta sin ar méid é nach lú ná méid na cánach cuí a bheadh dlite agus iníoctha aige don bhliain mheasúnachta sin de réir an fho-ailt sin (3) dá mba go raibh méid iomlán an úis iomchuí a d'fhaibhrigh (agus déileálfar le hús, chun na críche sin, mura ndéileáiltear leis amhlaidh thairis sin, mar ús a fhaibhríonn ó lá go lá) sa tréimhse dar tosach an 6ú lá d'Aibreán agus dar críoch an 5ú lá de Dheireadh Fómhair sa bhliain mheasúnachta sin ar na taiscí iomchuí go léir a bhí á sealbhú ag an nglacadóir taisce iomchuí sa tréimhse sin (ach nach raibh níos mó ná sin) íoctha aige sa bhliain mheasúnachta sin;

    (4) Notwithstanding subsection (3), a relevant deposit taker shall, for each year of assessment (being the year 1986-87 or any subsequent year of assessment) pay to the Collector-General within 15 days from the 5th day of October in that year of assessment an amount on account of appropriate tax which shall be not less than the amount of appropriate tax which would be due and payable by it for that year of assessment in accordance with the said subsection (3) if the total amount of the relevant interest which had accrued (interest being, for this purpose, treated, if not otherwise so treated, as accruing from day to day) in the period commencing on the 6th day of April and ending on the 5th day of October in that year of assessment on all relevant deposits held by the relevant deposit taker in that period (and no more) had been paid by it in that year of assessment;

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  184. #1501114

    An cháin i leith ioncaim ó shealbhaíochtaí sa Bhreatain Mhór nó i dTuaisceart Éireann, seachas stoic, scaireanna, nó cíosanna nó áitiú talún, déanfar iad a ríomh ar mhéid iomlán an chéanna a d'éirigh sa bhliain mheasúnachta nó ar mhéid iomlán an chéanna ar mheán na tréimhse sin de réir mar is gá sa chás agus mar a ordóidh na Coimisinéirí Achomhairc, ionas go bhféadfar an cháin a ríomh de réir chineál an ioncaim ar an bhforas céanna ar a ríofaí é dá mba sa Stát a d'éirigh an t-ioncam, agus i gceachtar cás faoi réir asbhaint ar chuntas aon úis bhliantúil nó aon bhlianachta nó aon íocaíochta bliantúla eile is iníoctha as an ioncam le duine nach gcónaíonn sa Stát agus beidh éifeacht dá réir sin ag forálacha an Achta seo (lena n-áirítear iad sin a bhaineann le ráitis a sheachadadh);

    The tax in respect of income arising from possessions in Great Britain or Northern Ireland, other than stocks, shares, or rents or the occupation of land, shall be computed either on the full amount thereof arising in the year of assessment or on the full amount thereof on an average of such period as the case may require and as may be directed by the Appeal Commissioners, so that according to the nature of the income the tax may be computed on the same basis as that on which it would have been computed if the income had arisen in the State, and subject in either case to a deduction on account of any annual interest or any annuity or other annual payment payable out of the income to a person not resident in the State and the provisions of this Act (including those relating to the delivery of statements) shall apply accordingly;

    Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990

  185. #450887

    (5) I gcás go bhfuil cáin inmhuirearaithe ar allmhairiú táirgí alcóil, a chuirtear ansin faoi shocrú fionraí, ansin, d’ainneoin alt 53(3), beidh an cháin ar an allmhairiú sin dlite an tráth céanna atá an dleacht mháil ar na táirgí dlite.

    (5) Where tax is chargeable on the importation of alcohol products, which are then placed under a suspension arrangement then, notwithstanding section 53(3), the tax on that importation shall be due at the same time as the duty of excise on the products is due.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  186. #451336

    (3) Más rud é, ar aon chúis seachas toimhde iomrallach in oibriú na cánach arna déanamh ag na Coimisinéirí Ioncaim, go bhfuil méid inaisíoctha iníoctha le héilitheoir ach nach n-íoctar é go dtí tar éis 93 lá a bheith caite ón lá a bhfaigheann na Coimisinéirí Ioncaim éileamh bailí ar an méid sin, beidh ús de réir ráta a shonraítear i bhfo-alt (4) nó a fhorordófar le hordú faoi fho-alt (7) iníoctha, faoi réir alt 1006A(2A) den Acht Comhdhlúite Cánacha, 1997, ag na Coimisinéirí Ioncaim ar an méid sin ón lá a bhfuil na 93 lá sin caite go dtí an lá a n-íocann na Coimisinéirí Ioncaim an méid inaisíoctha leis an éilitheoir.

    (3) Where, for any reason other than a mistaken assumption in the operation of the tax made by the Revenue Commissioners, a refundable amount is payable to a claimant but is not paid until after the expiry of 93 days from the day the Revenue Commissioners receive a valid claim for that amount, interest at the rate specified in subsection (4) or prescribed by order under subsection (7) shall, subject to section 1006A(2A) of the Taxes Consolidation Act 1997, be payable by the Revenue Commissioners on that amount from the day on which that 93 days expires to the day on which the refundable amount is paid by the Revenue Commissioners to the claimant.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  187. #498175

    409H.—(1) Maidir le haon bhliain chánach, i gcás pearsan aonair a sheolann trádáil, lena n-áirítear trádáil a sheolann 2 phearsa aonair nó níos mó atá i gcomhpháirtíocht, seachas mar thrádálaí gníomhach nó mar chomhpháirtí gníomhach, más rud é go dtugtar liúntas caipitiúil, i ndáil le foirgneamh nó déanmhas, don phearsa aonair le linn an trádáil sin a chur faoi cháin nó trí urscaoileadh nó aisíoc cánach a mbeidh an phearsa aonair ina theideal mar gheall ar an trádáil lena mbaineann a bheith á seoladh ag an bpearsa aonair, ansin—

    409H.—(1) As respects any tax year, in the case of an individual who carries on a trade, including a trade carried on by 2 or more individuals in partnership, otherwise than as an active trader or an active partner, where a capital allowance, in relation to a building or structure, is made to the individual either in taxing that trade or by means of discharge or repayment of tax to which the individual is entitled by reason of the individual carrying on the trade concerned, then—

    AN tACHT AIRGEADAIS, 2011

  188. #877969

    —(1) Chun deireadh do chur le hamhrais dearbhuítear agus achtuítear leis seo i dtaobh na ndlighinsí, na gcomhacht, agus na ndualgaisí uile do bhí, an 6adh lá de Mhí na Nodlag, 1921, dílsithe sna Coimisinéirí Ioncuim Dhúithche no infheidhmithe no le colíonadh acu maidir le cánacha agus diúitéthe do cuireadh fé n-a gcúram agus fé n-a mbainistí, no dílsithe sna Coimisinéirí Custum agus Máil no infheidhmithe no le cólíonadh acu maidir le cánacha agus diúitéthe do cuireadh fé n-a gcúram agus fé n-a mbainistí, go dtánadar chun bheith agus go rabhadar an 21adh lá d'Fheabhra, 1923, dílsithe sna Coimisinéirí Ioncuim agus infheidhmithe no le cólíonadh acu.

    —(1) In order to remove doubts, it is hereby declared and enacted that all jurisdictions, powers, and duties which were, on the 6th day of December, 1921, vested in exercisable by or incumbent on the Commissioners of Inland Revenue in relation to taxes and duties placed under their care and management or the Commissioners of Customs and Excise in relation to taxes and duties placed under their care and management became and were, on the 21st day of February, 1923, vested in, exercisable by, or incumbent on the Revenue Commissioners.

    Uimhir 31 de 1934: ACHT AIRGID, 1934

  189. #1052842

    (2) Féadfar measúnuithe cánach ioncaim d'aon bhliain mheasúnuithe a chríochnós ar, nó roimh, an gcéad 5ú lá d'Aibreán tar éis an dáta bunuithe a dhéanamh ar an gCuideachta ar an dáta bunuithe nó dá éis, agus aon cháin ioncaim i leith aon mheasúnuithe den tsórt sin a déanfar amhlaidh, agus is measúnú críochnaitheach dochloíte, measfar, nuair a thiocfas sé chun bheith dlite agus iníoctha, é a theacht chun bheith dlite agus iníoctha roimh an dáta bunuithe.

    (2) Assessments to income tax for any year of assessment ending on or before the 5th day of April next following the establishment date may be made on the Company on or after the establishment date, and income tax in respect of any such assessment so made, which shall have become final and conclusive, shall, when it becomes due and payable, be deemed to have become due and payable before the establishment date.

    Uimhir 17 de 1953: ACHT MHÓR-IARNRÓD AN TUAISCIRT, 1953

  190. #1118645

    “(5) Where machinery or plant is let upon such terms that the burden of the wear and tear thereof falls directly on the lessor, he shall be entitled, on making a claim to the inspector of taxes within twelve months after the end of the year of assessment, to an allowance on account of the wear and tear of the machinery or plant equal to the amount which might have been allowed if, during the period of the letting, the machinery or plant were in use for the purposes of a trade carried on by him.”,

    "(5) Where machinery or plant is let upon such terms that the burden of the wear and tear thereof falls directly on the lessor, he shall be entitled, on making a claim to the inspector of taxes within twelve months after the end of the year of assessment, to an allowance on account of the wear and tear of the machinery or plant equal to the amount which might have been allowed if, daring the period of the letting, the machinery or plant were in use for the purposes of a trade carried on by him.",

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  191. #1206688

    (c) ar fhógra chuige sin a bheith seirbheáilte uirthi ag an gcigire cánach, nach mbeidh an chuideachta tar éis a shuíomh, laistigh de lá agus fiche tar éis dáta an fhógra nó laistigh de cibé am breise a cheadaigh na Coimisinéirí Ioncaim, gur stoc trádála de chuid trádála atá á seoladh aici an leas sin agus go ndearna sí nó go ndéanfaidh sí é a dhiúscairt i ngnáthchúrsa na trádála sin.

    ( c ) on a notice for the purpose having been served on it by the inspector of taxes, the company has not shown, within twenty-one days after the date of the notice or within such further time as the Revenue Commissioners may have allowed, that the said interest is trading stock of a trade carried on by it and has been or will be disposed of by it in the normal course of that trade.

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  192. #1206965

    (2) Nuair a bheidh cinneadh críochnaitheach dochloíte nó, i gcás cinneadh faoi fho-alt (6) d'alt 52 den Acht seo, críochnaitheach dochloíte faoi réir mhír (b) den fho-alt sin ní chuirfear a chirte faoi cheist le linn éisteacht nó athéisteacht a bheith á thabhairt d'achomharc ag aon chomhpháirtí i gcoinne measúnachta i leith brabús nó gnóchain a thrádála leithlí nó i gcoinne cinneadh ag an gcigire cánach ar éileamh faoi alt 34 den Income Tax Act, 1918.

    (2) Where a determination has become final and conclusive or, in the case of a determination under subsection (6) of section 52 of this Act has become final and conclusive subject to paragraph (b) of that subsection, no question as to its correctness shall be raised on the hearing or on the rehearing of an appeal by any partner either against an assessment in respect of the profits or gains of his several trade or against a determination by the inspector of taxes on a claim under section 34 of the Income Tax Act, 1918.

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  193. #1297823

    (b) (i) Féadfaidh cuideachta a mbeidh liúntas faoi Chuid XV den Acht Cánach Ioncaim, 1967 (Liúntais Tosaigh i leith Caiteachais Chaipitiúil Airithe ar Innealra agus Gléasra agus ar Fhoirgnimh agus Déanmhais Thionscail), nó faoi alt 294 (1) (a) den Acht sin (liúntais i leith caiteachais ar dhreidireacht) mar a chuirtear chun feidhme é i leith cánach corparáide leis an Acht seo, le tabhairt di le linn trádáil a bheith á cur faoi cháin d'aon tréimhse chuntasaíochta an liúntas a shéanadh trí fhógra i scríbhinn a thabharfar don chigire tráth nach déanaí ná dhá bhliain tar éis deireadh na tréimhse sin.

    ( b ) (i) A company to which an allowance under Part XV of the Income Tax Act, 1967 (Initial Allowances for Certain Capital Expenditure on Machinery and Plant and on Industrial Buildings and Structures), or under section 294 (1) (a) of the said Act (allowances for expenditure on dredging) as applied to corporation tax by this Act, falls to be made in taxing a trade for any accounting period may disclaim the allowance by notice in writing given to the inspector not later than two years after the end of that period.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  194. #1362647

    —Cáin acmhainne a bheidh i measúnacht d'aon bhliain mheasúnachta beidh sí iníoctha an lú lá nó roimh an lú lá de Dheireadh Fómhair an bhliain sin ach amháin go measfar maidir le cáin acmhainne a áirítear i measúnacht d'aon bhliain a dhéanfar an lú lá de Dheireadh Fómhair nó tar éis an lae sin go mbeidh sí dlite agus iníoctha an lá díreach tar éis an lae ar a ndéanfar an mheasúnacht.

    —Resource tax contained in an assessment for any year of assessment shall be payable on or before the 1st day of October in that year except that resource tax included in an assessment for any year which is made on or after the 1st day of October shall be deemed to be due and payable on the day next after the day on which the assessment is made.

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  195. #1363795

    (b) beidh éifeacht le halt 49 den Acht Airgeadais, 1979 , ionann is dá ndéanfaí na focail “an ráta cánach breisluacha ar ghléasanna glacadóireachta raidió ar de chineál tís nó de chineál iniompair iad nó ar de chineál iad atá oiriúnach lena n-úsáid i bhfeithiclí bóthair, agus ar ghramafóin, radaghramafóin agus seinnteoirí ceirníní, a mhéadú ó 10 faoin gcéad den méid nó den luach, cibé acu é, ar inmhuirearaithe cáin ar na hearraí sin ina leith go dtí 20 faoin gcéad den méid nó den luach sin agus, dá réir sin,” a scriosadh agus na focail “an Tríú Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972 , a leasú” a chur in ionad na bhfocal “leasófar an Tríú Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972 ”

    ( b ) section 49 of the Finance Act, 1979 , shall have effect as if "the rate of value-added tax on radio receiving sets that are of the domestic or portable type or that are of a type suitable for use in road vehicles, and on gramophones, radio-gramophones and record players, shall be increased from 10 per cent. of the amount or value, as the case may be, in respect of which tax is chargeable on those goods to 20 per cent. of that amount or value and, accordingly," were deleted.

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  196. #1383206

    beidh cáin inmhuirearaithe de réir an ráta a shonraítear i bhfo-alt (1) (a) ar 20 faoin gcéad den méid iomlán ar ar inmhuirearaithe cáin agus de réir ráta nialas faoin gcéad ar iarmhéid an mhéid iomláin sin.”.

    tax shall be chargeable at the rate specified in subsection (1) (a) on 20 per cent. of the total amount on which tax is chargeable and at the rate of zero per cent. on the balance of the said total amount.".

    Uimhir 28 de 1981: AN tACHT AIRGEADAIS (UIMH. 2), 1981

  197. #1424292

    (3) Déanfaidh an t-údarás áitiúil lena mbaineann, ar iarratas chuige ó dhuine is áititheoir, nó iar-áititheoir, ar aon talamh agus ar cibé táille (más ann) a chinnfidh an t-údarás sin a bheith íoctha leis, más deimhin leis gur íocadh nó go n-íocfar aon cháin fheirme nó aon ús ar an gcáin sin a bheidh muirearaithe ar an talamh sin agus iníoctha leis an údarás sin, nó nach bhfuil aon cháin fheirme inmhuirearaithe i leith na talún sin, deimhniú a thabhairt don duine chuige sin, i cibé foirm is cuí leis an údarás, agus urscaoilfidh an deimhniú sin an talamh sin ó dhliteanas maidir le haon cháin fheirme nó le hús ar an gcáin sin (más ann) a mhéid a bheidh sonraithe sa deimhniú.

    (3) The local authority concerned shall, on application to it by a person who is an occupier, or former occupier, of any land and on payment to it of such fee (if any) as may be determined by that authority, if it is satisfied that any farm tax or interest thereon charged on that land and payable to that authority has been or will be paid, or that no farm tax is chargeable in respect of that land, give a certificate to the person, in such form as it thinks fit, to that effect and the certificate shall discharge that land from liability for any farm tax or interest thereon (if any) to the extent specified in the certificate.

    Uimhir 17 de 1985: AN tACHT UM CHÁIN FHEIRME, 1985

  198. #1462851

    —(1) Faoi réir fho-alt (2) agus alt 211 den Acht Cánach Ioncaim, 1967 , féadfaidh cigire, tráth ar bith, measúnacht a rinneadh ar dhuine inmhuirearaithe do thréimhse inmhuirearaithe iomchuí a leasú trí cibé athruithe a dhéanamh inti nó cibé breisithe a chur léi is dóigh leis is gá, d'ainneoin cáin a bheith íoctha nó aisíoctha i leith na measúnachta agus d'ainneoin an mheasúnacht a bheith leasaithe aige ar ócáid nó ócáidí roimhe sin agus tabharfaidh sé fógra don duine inmhuirearaithe i dtaobh na measúnachta arna leasú amhlaidh.

    —(1) Subject to subsection (2) and to section 211 of the Income Tax Act, 1967 , an inspector may, at any time, amend an assessment made on a chargeable person for a relevant chargeable period by making such alterations therein or additions thereto as he thinks necessary, notwithstanding that tax may have been paid or repaid in respect of the assessment and notwithstanding that he may have amended the assessment on a previous occasion or on previous occasions and he shall give notice to the chargeable person of the assessment as so amended.

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  199. #1501413

    (1) Faoi réir fhorálacha an ailt seo, aon cháin a bheidh ar áireamh i measúnacht d'aon bhliain mheasúnachta beidh sí iníoctha an 1ú lá nó roimh an lú lá de Shamhain an bhliain sin, ach amháin go measfar, i gcás cáin a bheidh ar áireamh i measúnacht d'aon bhliain mheasúnachta a dhéanfar an lú lá nó tar éis an lú lá de Shamhain an bhliain sin, go mbeidh an cháin sin dlite agus iníoctha tráth nach déanaí ná mí amháin ón dáta a ndéanfar an mheasúnacht.

    (1) Subject to the provisions of this section, tax contained in an assessment for any year of assessment shall be payable on or before the 1st day of November in that year, except that tax included in an assessment for any year of assessment which is made on or after the 1st day of November in that year shall be deemed to be due and payable not later than one month from the date on which the assessment is made.

    Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990

  200. #1549002

    (2) Chun críocha alt 400 den Acht Comhdhlúite Cánacha, 1997, measfar maidir leis an trádáil a bheidh á seoladh ag an mBord roimh an lá dílseacháin agus maidir leis an trádáil a bheidh á seoladh ag an gCuideachta nó ag fochuideachta ar an lá sin nó dá éis gur bhain sí agus go mbaineann sí leis an Aire Airgeadais agus measfar chun na gcríoch sin gur comhlacht corpraithe é an tAire Airgeadais.

    (2) The trade carried on by the Board before the vesting day and the trade carried on by the Company or a subsidiary on or after that day shall be deemed for the purposes of section 400 of the Taxes Consolidation Act, 1997 , to have belonged and to belong to the Minister for Finance and the Minister for Finance shall be deemed for those purposes to be a body corporate.

    Uimhir 26 de 1998: AN tACHT FORBARTHA MÓNA, 1998

  201. #1677585

    Níor shínigh an tríú tír comhaontú le Ballstát le háirithiú go gcomhlíonann an tríú tír sin na caighdeáin dá bhforáiltear in Airteagal 26 de Shamhailchoinbhinsiún Cánach na hEagraíochta um Chomhar agus Forbairt Eacnamaíochta (ECFE) maidir le hIoncam agus le Caipiteal nó i Samhail-chomhaontú ECFE um Malartú Faisnéise maidir le Cúrsaí Cánach, agus go n-áirithíonn sí malartú éifeachtach faisnéise maidir le cúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha.

    the third country has not signed an agreement with a Member State to ensure that that third country fully complies with the standards provided for in Article 26 of the Organisation for Economic Cooperation and Development (OECD) Model Tax Convention on Income and on Capital or in the OECD Model Agreement on the Exchange of Information on Tax Matters, and ensures an effective exchange of information on tax matters, including any multilateral tax agreements.

    Rialachán (AE) 2017/2402 ó Pharlaimint na hEorpa agus ón gComhairle an 12 Nollaig 2017 lena leagtar síos creat ginearálta maidir le hurrúsú agus lena gcruthaítear creat sonrach maidir le hurrúsú simplí trédhearcach caighdeánaithe, agus lena leasaítear Treoracha 2009/65/CE, 2009/138/CE agus 2011/61/AE, Rialachán (CE) Uimh. 1060/2009 agus Rialachán (AE) Uimh. 648/2012

  202. #450152

    (b) a mbeadh cáin inmhuirearaithe ar dhuine inchánach a sheolann gnó sa Stát ar iad a sholáthar murach feidhm alt 20(2)(c).

    (b) on the supply of which tax would have been chargeable to a taxable person who carries on a business in the State but for the application of section 20(2)(c).

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  203. #450715

    (I) an méid ar a raibh cáin inmhuirearaithe ar sholáthar na córa iompair sin don déileálaí,

    (I) the amount on which tax was chargeable on the supply of that means of transport to the dealer,

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  204. #466701

    (d) Más rud é, ar iarratas den sórt sin a bheith déanta, gur deimhin leis na Coimisinéirí Ioncaim gur chóir cárta íocaíochtaí iomchuí i leith an fhochonraitheora a eisiúint chuig an bpríomhaí, eiseoidh siad cárta den sórt sin chuig an bpríomhaí agus, nuair a gheobhaidh an príomhaí an cárta, beidh sé nó sí i dteideal, faoi réir fho-alt (13), le linn na bliana cánach ioncaim (nó an chuid neamhchaite den bhliain cánach ioncaim) lena mbaineann an cárta íocaíochtaí iomchuí, íocaíocht a dhéanamh, gan cáin a asbhaint, leis an bhfochonraitheoir a bheidh ainmnithe ar an gcárta ach, i gcás iarratais lena mbaineann mír (b) nó iarratais lena mbaineann mír (c), más rud é gur eisíodh an cárta íocaíochtaí iomchuí a luaitear i bhfomhír (i) den mhír sin tar éis iarratas a bheith déanta faoi réim agus de réir mhír (b), déanfaidh an príomhaí aon íocaíochtaí den sórt sin a íoc díreach isteach sa chuntas bainc ainmnithe.",

    (d) Where on such application the Revenue Commissioners are satisfied that a relevant payments card in respect of the subcontractor ought to be issued to the principal, they shall issue such a card to the principal who, on receiving the card shall, subject to subsection (13), be entitled during the income tax year (or the unexpired portion of the income tax year) to which the relevant payments card relates to make payment without deduction of tax to the subcontractor named on the card but, in the case of an application to which paragraph (b) applies or an application to which paragraph (c) applies where the relevant payments card mentioned in subparagraph (i) of that paragraph was issued following an application made under and in accordance with paragraph (b), any such payments shall be made by the principal directly to the nominated bank account.",

    AN tACHT AIRGEADAIS, 1999

  205. #469029

    99.—(1) I gcás ina ndéanfaidh duine, ar duine é nó í a sheolann seirbhís bóthair do phaisinéirí de réir bhrí ‘‘bóthar-sheirbhís do phaisnéirí’’ in alt 2 den Acht um Iompar ar Bhóithre, 1932, agus arb é nó í an ceadúnaí faoi cheadúnas paisinéara arna dheonú faoi alt 11 den Acht sin i leith na seirbhíse bóthair do phaisinéirí nó atá díolmhaithe ó fheidhm alt 7 den Acht sin, a shuíomh chun sástacht na gCoimisinéirí gur úsáid an duine sin ola throm, ar ar íocadh cáin ola mianra, lena dó in inneall feithicle inneallghluaiste a úsáideadh sa tseirbhís bóthair do phaisinéirí, déanfaidh na Coimisinéirí, faoi réir cibé coinníollacha a chomhlíonadh is cuí leo a fhorchur, an méid cánach ola mianra a íocadh ar an ola mhianra sin a úsáideadh amhlaidh, lúide méid arna ríomh de réir ráta £17.90 in aghaidh an 1,000 lítear, a aisíoc leis an duine sin.

    99.—(1) Where a person, being a person who carries on a passenger road service within the meaning of section 2 of the Road Transport Act, 1932, and who either is the licensee under a passenger licence granted under section 11 of that Act in respect of the passenger road service or is exempted from the application of section 7 of that Act shows to the satisfaction of the Commissioners that heavy oil on which mineral oil tax has been paid has been used by such person for combustion in the engine of a mechanically propelled vehicle used in the passenger road service, the Commissioners shall, subject to compliance with such conditions as they may think fit to impose, repay to such person the amount of mineral oil tax paid less an amount calculated at the rate of £17.90 per 1,000 litres on such mineral oil so used.

    AN tACHT AIRGEADAIS, 1999

  206. #492597

    “(a) (i) Faoi réir mhír (ii) agus d’ainneoin alt 258(3), déanfaidh glacadóir taisce iomchuí, maidir le gach bliain mheasúnachta, méid ar cuntas cánach cuí a íoc leis an Ard-Bhailitheoir laistigh de 21 lá ó gach ceann de na dátaí dá dtagraítear i bhfomhíreanna (i), (ii) agus (iii) d’alt 258(4)(a) (agus gairtear an ‘dáta ráithiúil iomchuí’ de gach ceann de na dátaí sin, de réir mar a bheidh, sa Tábla a ghabhann leis an bhfomhír seo) sa bhliain mheasúnachta sin, ar méid é nach lú ná an méid a chinnfear de réir na foirmle atá leagtha amach sa Tábla a ghabhann leis an bhfomhír seo, agus déanfar aon mhéid ar cuntas cánach cuí a bheidh íoctha amhlaidh ag an nglacadóir taisce iomchuí do bhliain mheasúnachta a áireamh, a mhéid is féidir, mar íocaíocht ar cuntas aon chánach cuí a bheidh dlite agus iníoctha aige don bhliain mheasúnachta sin faoi alt 258(3).

    “(a) (i) Subject to subparagraph (ii) and notwithstanding section 258(3), a relevant deposit taker shall for each year of assessment pay to the Collector-General, within 21 days of each of the dates referred to in subparagraphs (i), (ii) and (iii) of section 258(4)(a) (each of which dates, as the case may be, is referred to in the Table to this subparagraph as the ‘relevant quarterly date’) in that year of assessment, an amount on account of appropriate tax which shall be not less than the amount determined by the formula set out in the Table to this subparagraph, and any amount on account of appropriate tax so paid by the relevant deposit taker for a year of assessment shall be treated as far as may be as a payment on account of any appropriate tax due and payable by it for that year of assessment under section 258(3).

    AN tACHT AIRGEADAIS 2010

  207. #493053

    ansin, maidir leis an tréimhse chuntasaíochta dheiridh ar maidir léi atá cáin chorparáide inmhuirearaithe ar chuideachta is comhalta den ghrúpa i leith a trádála, déanfar an chuideachta sin a mhuirearú i leith cánach faoi Chás IV de Sceideal D ar mhéid atá comhionann le comhiomlán na méideanna dár méadaíodh an grúpchaiteachas cáilitheach ar thaighde agus forbairt, de thoradh laghdaithe ar an méid tairsí de bhua fhomhír (ii) den mhíniú ar mhéid tairsí, le haghaidh tréimhsí iomchuí, agus gach tréimhse iomchuí ar ina leith a rinneadh an grúpchaiteachas cáilitheach ar thaighde agus forbairt a mhéadú amhlaidh á cur i gcuntas, arna laghdú d’aon mhéid a mhuirearaítear i leith cánach de réir mhír (b).”.

    then, in respect of the final accounting period for which a company which is a member of the group is chargeable to corporation tax in respect of its trade, that company shall be charged to tax under Case IV of Schedule D on an amount equal to the aggregate of the amounts by which the qualifying group expenditure on research and development has been increased, as a result of a reduction in the threshold amount by virtue of subparagraph (ii) of the definition of threshold amount, for relevant periods, taking account of each relevant period in respect of which the qualifying group expenditure on research and development was so increased, as reduced by any amount charged to tax in accordance with paragraph (b).”.

    AN tACHT AIRGEADAIS 2010

  208. #493793

    (i) suim an mhéid ar a raibh cáin inmhuirearaithe ar sholáthar na córa iompair sin don déileálaí,

    (i) the amount on which tax was chargeable on the supply of that means of transport to the dealer,

    AN tACHT AIRGEADAIS 2010

  209. #572568

    Is cánacha iad sin ar sheirbhísí idirghabhálaithe agus aon cháin ar aistriú úinéireachta seachas na cánacha ar an tsócmhainn arna ceannach.

    These taxes are taxes on the services of intermediaries and any tax on the transfer of ownership but not taxes on the asset bought.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  210. #575795

    D’fhonn an t-aistriú ó na bunphraghsanna go praghsanna na gceannaitheoirí a dhéanamh, cuirtear cánacha éagsúla ar tháirgeadh leo agus asbhaintear na fóirdheontais ar tháirgeadh.

    In order to make the transition from basic prices to purchasers' prices, the various taxes on products are added and the subsidies on products deducted.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  211. #753141

    Fágann leagan amach an réamheolaire, gur faisnéis chomhchineálach amháin atá san fhaisnéis faoi chánacha ar an ioncam ó na hurrúis atá ann, rud nach fiú mórán ó thaobh faisnéise de don infheisteoir aonair.

    By nature, information on taxes on the income from the securities in a prospectus can only be generic, adding little informational value for the individual investor.

    Rialachán (AE) 2017/1129 ó Pharlaimint na hEorpa agus ón gComhairle an 14 Meitheamh 2017 maidir leis an réamheolaire atá le foilsiú nuair a thairgtear urrúis don phobal nó nuair a ligtear isteach iad chun a dtrádála ar mhargadh rialáilte, agus lena n-aisghairtear Treoir 2003/71/CETéacs atá ábhartha maidir le LEE.

  212. #778695

    —(1) Einne gur cuireadh cáinmheas agus cáinmhuirear air i gcóir aon bhliain de sna blianta dar críoch an 5adh lá d'Abrán, 1924, an 5adh lá d'Abrán, 1925, agus an 5adh lá d'Abrán, 1926, fé seach, ar scór ioncuim as stuic, scaranna, no cíosanna sa Bhreatain Mhóir no i dTuaisceart Éireann fé sna rialacha a bhaineann le Cás V. de Sceideal D den Income Tax Act, 1918, mar a leasuíodh é le halt 12 den Acht Airgid, 1923 ( Uimh. 21 de 1923 ), agus má deir sé agus go gcuirfe sé ina luighe ar na Coimisinéirí Ioncuim, ar an gcuma a foráltar leis an alt so, iomlán an ioncuim a bhí aige as na stuic, na scaranna no na cíosanna san an bhlian sin do bheith breis agus fiche per cent. níos lú ná an meán-ioncum gur dineadh, no gur cheart go ndéanfí, cáinmheas agus cáinmhuirear do chur air dá réir ar scór na stoc, na scaranna, no na gcíosanna san, beidh teideal aige chun aisíoc oircad den cháin d'íoc sé agus is có-ionann leis an difríocht idir méid na cánach a híocadh amhlaidh agus an méid a híocfí amhlaidh dá mba do réir iomlán an ioncuim a bhí aige as na stuic, na scaranna, no na cíosanna san an bhliain sin a cuirfí cáinmheas agus cáinmhuirear air.

    —(1) If any person who has been assessed and charged to tax for any of the years ending on the 5th day of April, 1924, the 5th day of April, 1925, and the 5th day of April, 1926, respectively in respect of income arising from stocks, shares, or rents in Great Britain or Northern Ireland under the rules applicable to Case V. of Schedule D of the Income Tax Act, 1918, as amended by section 12 of the Finance Act, 1923 (No. 21 of 1923), claims and proves to the satisfaction of the Revenue Commissioners in the manner provided by this section that the total amount of his actual income arising from such stocks, shares, or rents for that year is less by more than twenty per cent. than the average income on which he has or should have been assessed and charged in respect of such stocks, shares, or rents, he shall be entitled to repayment of such part of the tax paid by him as is equal to the difference between the amount of the tax so paid and the amount which would have been so paid if he had been assessed or charged on the total amount of his actual income arising from such stocks, shares, or rents for that year.

    Uimhir 27 de 1924: ACHT AIRGID, 1924

  213. #793324

    “(a) in the case of every accounting period beginning before and ending on or after the 1st day of January, 1925, the profits arising in the accounting period shall be apportioned between the part of the period which is before that date and the part of the period which is after the 31st day of December, 1924, in proportion to the respective lengths of those parts, and no tax shall be charged on so much of the profits apportioned to the first-mentioned part of the period as bears to five hundred pounds the same proportion as such firstmentioned part of the period bears to twelve months, and no tax shall be charged on so much of the profits apportioned to the second-mentioned part of the period as bears to one thousand pounds the same proportion as such second-mentioned part of the period bears to twelve months.”

    "(a) in the case of every accounting period beginning before and ending on or after the 1st day of January, 1925, the profits arising in the accounting period shall be apportioned between the part of the period which is before that date and the part of the period which is after the 31st day of December, 1924, in proportion to the respective lengths of those parts, and no tax shall be charged on so much of the profits apportioned to the first-mentioned part of the period as bears to five hundred pounds the same proportion as such first-mentioned part of the period bears to twelve months, and no tax shall be charged on so much of the profits apportioned to the second-mentioned part of the period as bears to one thousand pounds the same proportion as such second-mentioned part of the period bears to twelve months."

    Uimhir 28 de 1925: ACHT AIRGID, 1925

  214. #800192

    “(a) in the case of every accounting period beginning before and ending on or after the 1st day of January, 1926, the profits arising in the accounting period shall be apportioned between the part of the period which is before that date and the part of the period which is after the 31st day of December, 1925, in proportion to the respective lengths of those parts, and no tax shall be charged on so much of the profits apportioned to the first-mentioned part of the period as bears to one thousand pounds the same proportion as such first-mentioned part of the period bears to twelve months, and no tax shall be charged on so much of the profits apportioned to the second-mentioned part of the period as bears to ten thousand pounds the same proportion as such second-mentioned part of the period bears to twelve months.”

    "( a ) in the case of every accounting period beginning before and ending on or after the 1st day of January, 1926, the profits arising in the accounting period shall be apportioned between the part of the period which is before that date and the part of the period which is after the 31st day of December, 1925, in proportion to the respective lengths of those parts, and no tax shall be charged on so much of the profits apportioned to the first-mentioned part of the period as bears to one thousand pounds the same proportion as such first-mentioned part of the period bears to twelve months, and no tax shall be charged on so much of the profits apportioned to the second-mentioned part of the period as bears to ten thousand pounds the same proportion as such second-mentioned part of the period bears to twelve months."

    Uimhir 35 de 1926: ACHT AIRGID, 1926

  215. #807764

    —(1) D'ainneoin éinní in alt 5 den Income Tax Act, 1918, is fé mar a bheadh éifeacht i gcóir na bliana dar thosach an 6adh lá d'Abrán, 1925, ag na hatharuithe sin ar na hAchtanna Cánach Ioncuim atá i mír 1 de Chuid II. den Chéad Sceideal a ghabhann leis an Acht Airgid, 1926 , a measfar, chun críche barra-chánach in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1926, cadé an méid ioncuim ar fad o gach taobh atá ag aon duine 'na mbeadh aige, mara mbeadh achtú an ailt seo, teideal i gcóir na bliana dar thosach an 6adh lá d'Abrán, 1926, chun faoisimh o cháin dúbalta, maidir le cáin ioncuim maraon le barra-cháin, ba mhó ná leath an mhéide iomláin de cháin ioncuim (sara mbainfí aisti aon fhaoiseamh in aghaidh prémiumacha árachais bheatha ná aon fhaoiseamh a deonadh fén Acht Airgid, 1926 (Uimh. 35 de 1926) o cháin dúbalta maidir le cáin ioncuim maraon le barra-cháin) agus de bharra-cháin do bhí iníoctha aige in aghaidh na bliana san.

    —(1) Notwithstanding anything in section 5 of the Income Tax Act 1918, the total income from all sources of any individual who, if this section had not been enacted would have been entitled for the year beginning on the 6th day of April, 1926, to relief from double taxation in respect of income tax including super-tax exceeding in amount one-half of the total amount of income tax (before deduction of any relief in respect of life assurance premiums or any relief from double taxation in respect of income tax including super-tax granted under the Finance Act, 1926 (No. 35 of 1926)) and super-tax payable by him for that year shall for the purpose of super-tax for the year beginning on the 6th day of April, 1926 be estimated as if the modifications of the Income Tax Acts contained in paragraph 1 of Part II of the First Schedule to the Finance Act, 1926 had had effect for the year beginning on the 6th day of April, 1925.

    Uimhir 18 de 1927: ACHT AIRGID, 1927

  216. #807794

    —(1) Má dineadh éinne do chur fé cháinmheas agus fé éileamh cánach ar ioncum go n-orduítear, fé sna Rialacha bhaineann le Cás IV. no le Cás V. de Sceideal D. den Income Tax Act, 1918 mar a leasuítear é le haon achtachán ina dhiaidh sin, an cháin air d'áireamh do réir an mhéide iomláin de a thagann isteach sa bhliain cháinmheasa agus más lú ná an méid gur dá réir a cáinmheasadh é an méid dá ioncum achtúil is ioncháinmheasta amhlaidh agus a tháinig isteach an bhliain sin, féadfidh an duine sin, laistigh de thréimhse bhliana o dheire na bliana cáinmheasa, a iarraidh ar na Coimisinéirí Speisialta ceartú do dhéanamh ar a fhiachas tré fhéachaint chun na deifríochta idir an méid dá ioncum achtúil is ioncháinmheasta amhlaidh agus an méid gur dá réir a cáinmheasadh amhlaidh é.

    —(1) If any person has been assessed and charged to tax in respect of income, the tax on which is, under the Rules applicable to Case IV. or Case V. of Schedule D of the Income Tax Act, 1918 as amended by any subsequent enactment, directed to be computed on the full amount thereof arising in the year of assessment and the amount of his actual income so assessable which arose in that year is less than the amount or which he has been assessed, such person may within a period of one year from the end of the year of assessment apply to the Special Commissioners for an adjustment of his liability by reference to the difference between the amount of his actual income so assessable and the amount on which he was so assessed.

    Uimhir 18 de 1927: ACHT AIRGID, 1927

  217. #824280

    (a) déanfar an duine do cuireadh no is ionchurtha fé cháin ar a scór do chur fé cháin in aghaidh na bliana san do réir mhéid proifit no sochar na tréimhse dar tosach an 6adh lá d'Abrán na bliana san agus dar críoch dáta an eirghe-as, fé réir aon laigheaduithe no cur-igcoinnibh chun a mbeidh teideal aige fén alt den Acht so ina ndintar socrú chun faoiseamh do thabhairt i dtaobh cailliúintí áirithe no fé Riail 13 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D, agus, má cuireadh fé cháin é ar shlí eile seachas do réir na míre seo, aisíocfar aon cháin sa bhreis do híocadh, no féadfar cáinmheas breise do dhéanamh air, fé mar is gá sa chás;

    ( a ) the person charged or chargeable with tax in respect thereof shall be charged for that year on the amount of the profits or gains of the period beginning on the 6th day of April in that year and ending on the date of the discontinuance, subject to any deduction or set off to which he may be entitled under the section of this Act which provides for relief in respect of certain losses or under Rule 13 of the Rules applicable to Cases I. and II. of Schedule D, and, if he has been charged otherwise than in accordance with this paragraph, any tax overpaid shall be repaid, or an additional assessment may be made upon him, as the case may require;

    Uimhir 32 de 1929: ACHT AIRGID, 1929

  218. #893639

    (5) Más dóich le cigire cánach no le pé oifigeach eile cheapfaidh na Coimisinéirí Ioncuim chuige sin an luach bliantúil gur ina thaobh a deintear cáin do cháinmheas ar aon tionóntachán no ionoighreacht ionrátuithe do réir fo-ailt (1) den alt so do bheith níos mó ná an cíos bliantúil is fiú an tionóntachán no an ionoighreacht ionrátuithe sin ar n-a chur chun duine o bhliain go bliain, ansan, in ainneoin gan aon athchomharc do dhéanamh fé alt 5 den Acht Airgid, 1929 ( Uimh. 32 de 1929 ), i gcoinnibh an cháinmheasa san agus in ainneoin éinní atá i bhfo-alt (6) den alt san 5, féadfaidh, aon tráth roimh dheireadh na bliana cáinmheasa, faoiseamh do dheonadh tríd an gcáinmheas san do laigheadú agus an cháin d'éileamh ar an méid ar a n-éileofaí í dar leis dá ndeintí í do cháinmheas i dtaobh an chíosa bhliantúla san in ionad an luacha bhliantúla san, agus an cáinmheas san agus é laigheaduithe amhlaidh beidh sé, chun gach críche, ina cháinmheas dheiridh gan aon dul thairis.

    (5) Where an inspector of taxes or such other officer as the Revenue Commissioners may appoint in that behalf is of opinion that the annual value with reference to which an assessment of tax is made, on any tenement or rateable hereditament in pursuance of sub-section (1) of this section exceeds the annual rent at which such tenement or rateable hereditament is worth to be let from year to year, he may, notwithstanding that there has been no appeal under section 5 of the Finance Act, 1929 (No. 32 of 1929), against such assessment and notwithstanding anything contained in sub-section (6) of the said section 5, at any time before the end of the year of assessment grant relief by reducing such assessment and charging the tax on the amount on which it would, in his opinion, have been charged if it had been assessed with reference to the said annual rent instead of the said annual value, and the said assessment as so reduced shall be final and conclusive for all purposes.

    Uimhir 28 de 1935: ACHT AIRGID, 1935

  219. #1080691

    (2) I gcás asbhaint a lamháil, nuair a déanfar amach méid na mbrabús a ríomhfar le haghaidh measúnuithe i leith cánach ioncaim faoi Sceideal D, maidir le luach bliantúil aon tailte, tionóntán nó oidhreachtán a measúnaíodh faoi Sceideal A, ansin, chun an ghlan-cháin ioncaim a dhéanamh amach, cuirfear leis an gcáin ioncaim is inmhuirir ar mhéid na mbrabús faoi Sceideal D an méid atá ag an gcáin ioncaim sa mheasúnú (arna laghdú chun críocha bailiúcháin, má laghdaítear) i leith na dtailte, na dtionóntán nó na n-oidhreachtán sin faoi Sceideal A don bhliain mheasúnuithe de bhreis ar cháin ioncaim arna ríomh do réir an ráta chaighdeánaigh chánach ar aon chíos nó íocaíocht bhliantúil atá iníoctha ar na tailte, na tionóntáin nó na hoidhreachtáin sin.

    (2) Where a deduction is allowed, in arriving at the amount of the profits computed for the purpose of assessment to income tax under Schedule D, on account of the annual value of any lands, tenements or hereditaments assessed under Schedule A, there shall, for the purpose of arriving at the net income tax, be added, to the income tax chargeable on the amount of the profits under Schedule D, the excess of the income tax contained in the assessment (as reduced for the purposes of collection, if it is so reduced) in respect of the said lands, tenements or hereditaments under Schedule A for the year of assessment over income tax computed at the standard rate of tax on any rent or annual payment to which the said lands, tenements or hereditaments are subject.

    Uimhir 8 de 1956: AN tACHT AIRGEADAIS (BRABÚIS MHIANACH ÁIRITHE) (FAOISEAMH SEALADACH Ó CHÁNACHAS), 1956

  220. #1080843

    bhéarfar faoiseamh don ath-chuideachta, má corpraíodh sa Stát í agus má chónaíonn sí ann chun críocha cánach ioncaim, ó íoc a glan-chánach ioncaim agus na cánach brabús corparáide is inchurtha i leith a brabús as an trádáil sin, sa mhéid céanna (agus sa mhéid sin amháin), agus do na blianta agus na tréimhsí céanna (agus do na blianta agus na tréimhsí sin amháin), ba chuí dá mba nár scoir an chuideachta bhunaidh de bheith ag gabháil don trádáil sin agus gur ar an gcuideachta bhunaidh a bhí an ghlan-cháin ioncaim agus an cháin bhrabús corparáide sin inmhuirir, in ionad iad a bheith inmhuirir ar an ath-chuideachta, agus beidh feidhm, chun críocha an ailt seo, ag forála an Achta seo, le haon mhodhnuithe is gá.

    the later company, if it is incorporated in the State and resident therein for the purposes of income tax, shall be given relief, from the payment of its net income tax and of the corporation profits tax referable to its profits from the said trade, to the same extent (but only to the same extent), and for the same years and periods (but only for the same years and periods), as would have been proper if the original company had not ceased to carry on the said trade and if the said net income tax and corporation profits tax, instead of being chargeable on the later company, were chargeable on the original company, and the provisions of this Act shall, for the purposes of this section, apply with any necessary modifications.

    Uimhir 8 de 1956: AN tACHT AIRGEADAIS (BRABÚIS MHIANACH ÁIRITHE) (FAOISEAMH SEALADACH Ó CHÁNACHAS), 1956

  221. #1083885

    —(1) Más rud é, i gcás duine atá ag seoladh trádála a bhfuil na brabúis nó na sochair aisti inchurtha faoi mhuirear (ar shlí seachas de dhroim roghan faoi Riail 5 de na Rialacha a bhaineas le Sceideal B den Income Tax Act, 1918) faoi Chás I de Sceideal D den Income Tax Act, 1918, go raghaidh an duine sin, an 6ú lá d'Aibreán, 1956, nó dá éis sin, faoi chaiteachas caipitiúil ag soláthar inneallra nua nó gléasra nua le haghaidh na trádála, seachas feithiclí atá oiriúnach chun daoine nó earraí d'iompar ar bóthar nó feithiclí eile a tharraingt ar bóthar, bhéarfar dó, don bhliain mheasúnuithe sa bhonn-tréimhse ar tharla an caiteachas ina leith, liúntas (dá ngairmtear liúntas tosaigh sa Chuid seo den Acht seo) is ionann agus an cúigiú cuid den chaiteachas, agus bhéarfar an liúntas sin mar asbhaint nuair a bheas brabúis nó sochair na trádála á gcur faoi mhuirear.

    —(1) Where, on or after the 6th day of April, 1956, a person carrying on a trade the profits or gains of which are (otherwise than consequent upon an election under Rule 5 of the Rules applicable to Schedule B of the Income Tax Act, 1918) chargeable under Case I of Schedule D of the, Income Tax Act, 1918, incurs capital expenditure on the provision, for the purposes of the trade, of new machinery or new plant, other than vehicles suitable for the conveyance by road of persons or goods or the haulage by road of other vehicles, there shall be made to him, for the year of assessment in the basis period for which the expenditure is incurred, an allowance (in this Part of this Act referred to as an initial allowance) equal to one-fifth of the expenditure, and such allowance shall be made as a deduction in charging the profits or gains of the trade.

    Uimhir 22 de 1956: AN tACHT AIRGEADAIS, 1956

  222. #1187944

    (3) An bonn ar dá réir a ríomhtar an muirear le haghaidh cánach ioncaim agus cánachais eile ar bhrabúis (cibé acu laistigh nó lasmuigh den Stát atá sin iníoctha).

    (3) The basis on which the charge for income tax and other taxation on profits (whether payable in or outside the State) is computed.

    Uimhir 33 de 1963: ACHT NA gCUIDEACHTAÍ, 1963

  223. #1192752

    (6) Má tharlaíonn, de dhroim oibriú na bhforálacha roimhe seo den alt seo, go mbeidh méid brabús nó gnóchain trádála a bhfuil cáin inmhuirir ar chuideachta ina leith faoi Chás I de Sceideal D níos mó in aon bhliain mheasúnachta ná bheadh mura mbeadh sin, ní chuirfear san áireamh ach an oiread sin de na brabúis nó den ghnóchan ar inmhuirir an chuideachta ina leith amhlaidh nach dtéann thar an méid ar arbh inmhuirir an cháin sin amhlaidh dá mba nár achtaíodh an t-alt seo agus ní chuirfear san áireamh ach an oiread sin den cháin is iníoctha ag an gcuideachta agus is inchurtha i leith na coda sin de na brabúis nó den ghnóchan nuair a bheifear ag cinneadh méid aon fhaoisimh a mbeidh teideal chuige ag an gcuideachta in aghaidh na bliana measúnachta faoin Acht Airgeadais (Brabúis Mhianach Airithe) (Faoiseamh Sealadach ó Chánachas), 1956 , faoi Chuid II nó Chuid III den Acht Airgeadais (Forála Ilghnéitheacha), 1956 , nó faoi alt 70 den Acht Airgeadais, 1963 .

    (6) Where in consequence of the operation of the foregoing provisions of this section the amount of the profits or gains of a trade on which a company is chargeable to tax under Case I of Schedule D is, for any year of assessment, greater than it would otherwise have been, only so much of the profits or gains on which the company is so chargeable as does not exceed the amount on which it would have been so chargeable if this section had not been enacted and only so much of the tax payable by the company as is attributable to that part of the profits or gains shall be taken into account in determining the amount of any relief to which the company is entitled for the year of assessment under the Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956 , Part II or Part III of the Finance (Miscellaneous Provisions) Act, 1956 , or section 70 of the Finance Act, 1963 .

    Uimhir 15 de 1964: AN tACHT AIRGEADAIS, 1964

  224. #1193067

    —(1) Faoi réir forálacha an ailt seo, má tharla, in aon tréimhse chuntasaíochta dar críoch an 1ú lá d'Eanáir, 1962, nó dáta dá éis, gur bhain caillteanas sa ghnó don chuideachta ag a raibh gnó á sheoladh (is caillteanas a bheidh le ríomh sa dóigh chéanna ina ndéantar brabúis a ghnóthaítear i dtréimhse chuntasaíochta a ríomh chun críche cánach brabús corparáide), féadfaidh an chuideachta a éileamh, maidir leis an gcaillteanas, sa mhéid nach gcuirfear sa chuntas é ar shlí eile d'fhonn laghdú nó faoiseamh a thabhairt i leith aon mhuirear cánach brabús corparáide, go dtabharfar an caillteanas sin ar aghaidh agus, a mhéid is féidir, é a asbhaint ó na brabúis nó a fhritháireamh in aghaidh na mbrabús a thiocfaidh as an ngnó sa chéad tréimhse chuntasaíochta eile agus, más mó agus a mhéid is mó an caillteanas ná na brabúis a ghnóthófar amhlaidh sa tréimhse sin, é a fhritháireamh in aghaidh na mbrabús a ghnóthófar amhlaidh sa chéad tréimhse chuntasaíochta eile, agus mar sin de.

    —(1) Subject to the provisions of this section, where the company carrying on a business has, in any accounting period ending on or after the 1st day of January, 1962, sustained a loss in the business (to be computed in like manner as profits arising in an accounting period are computed for the purpose of corporation profits tax), the company may claim that the loss, in so far as it is not otherwise taken into account so as to reduce or relieve any charge to corporation profits tax, shall be carried forward and, as far as may be, deducted from or set off against the profits arising from the business in the next accounting period and, if and so far as it exceeds the profits so arising in that period, against the profits so arising in the next accounting period, and so on.

    Uimhir 15 de 1964: AN tACHT AIRGEADAIS, 1964

  225. #1220453

    (3) Más dóigh le cigire nó le cibé oifigeach eile a cheapfaidh na Coimisinéirí Ioncaim chuige sin gur mó an luach bliantúil ar faoina threoir atá measúnacht chánach déanta ar aon mhaoin de bhun alt 10 (2) ná an cíos bliantúil ar ar fiú an mhaoin a ligean ó bhliain go bliain, féadfaidh sé, d'ainneoin nach ndearnadh aon achomharc in aghaidh na measúnachta agus d'ainneoin alt 416 (6), faoiseamh a dheonú aon tráth roimh dheireadh na bliana measúnachta tríd an measúnacht a laghdú agus an cháin a mhuirearú ar an méid ar a muirearófaí í, dar leis, dá mba gur measúnaíodh í faoi threoir an chíosa bhliantúil a dúradh in ionad í a mheasúnú faoi threoir an luacha bhliantúil sin, agus is measúnacht chríochnaitheach dhochloíte chun gach críche an mheasúnacht arna laghdú amhlaidh.

    (3) Where an inspector or such other officer as the Revenue Commissioners may appoint in that behalf is of opinion that the annual value with reference to which an assessment of tax is made on any property in pursuance of section 10 (2) exceeds the annual rent at which the property is worth to be let from year to year, he may, notwithstanding that there has been no appeal against the assessment and notwithstanding section 416 (6), at any time before the end of the year of assessment grant relief by reducing the assessment and charging the tax on the amount on which it would, in his opinion, have been charged if it had been assessed with reference to the said annual rent instead of the said annual value, and the assessment as so reduced shall be final and conclusive for all purposes.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  226. #1220497

    (3) I gcás ina mbeidh maoin ar bith faoi réir aon suim bhliantúil a íoc uirthi, cibé acu is iníoctha í go leath-bhliantúil nó de réir aon tréimhse is giorra nó is faide ná sin, beidh teideal, faoi réir alt 93 (2), ag tiarna talún nó ag úinéir a muirearaíodh i leith cánach faoin Sceideal seo nó a bhfuil cáin inbhainte de faoin bhfo-alt seo nó faoi fho-alt (1) ar an íocaíocht sin a dhéanamh, cibé méid den cháin sin a asbhaint agus a choinneáil is ionann agus an ráta nó na rátaí cánach ioncaim a bhí i bhfeidhm i gcaitheamh na tréimhse a raibh an íocaíocht sin ag faibhriú ar a feadh chun bheith dlite, in aghaidh gach fiche scilling den chéanna (agus an chionúireacht chuí d'aon suimeanna a lamháladh de bhua an Achta seo a asbhaint i dtosach), agus déanfaidh gach glacadóir thar ceann an Stáit, agus déanfaidh gach duine dá dtabharfar íocaíocht den sórt sin, ar iarmhar an chéanna a fháil, an asbhaint a lamháil, gan aon táille a bhaint amach as sin a dhéanmh:

    (3) Where any property is subject to the payment of any annual sum, whether payable half-yearly or at any shorter or more distant period, a landlord or owner who has been charged to tax under this Schedule or from whom tax is deductible under this subsection or subsection (1), shall subject to section 93 (2), be entitled on making such payment to deduct and retain thereout so much of the said tax as represents the rate or rates of income tax in force during the period through which the said payment was accruing due, for every twenty shillings thereof (the just proportion of any sums allowed by virtue of this Act being first deducted), and every receiver on behalf of the State, and every person to whom such payment is made shall, on receipt of the residue thereof, and without any charge for so doing, allow the deduction:

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  227. #1221261

    (6) Má tharlaíonn, de dhroim oibriú na bhforálacha roimhe seo den alt seo, go mbeidh méid brabús nó gnóchan trádála arb inmhuirir cáin ar chuideachta ina leith faoi Chás I de Sceideal D níos mó in aon bhliain mheasúnachta ná bheadh mura mbeadh sin, ní chuirfear san áireamh ach an oiread sin de na brabúis nó de na gnóchain arb inmhuirir an chuideachta ina leith amhlaidh nach dtéann thar an méid ar arbh inmhuirir í amhlaidh dá mba nár achtaíodh an t-alt seo agus ní chuirfear san áireamh ach an oiread sin den cháin is iníoctha ag an gcuideachta agus is inchurtha i leith na coda sin de na brabúis nó de na gnóchain nuair a bheifear ag cinneadh méid aon fhaoisimh a mbeidh teideal chuige ag an gcuideachta in aghaidh na bliana measúnachta faoi alt 220 nó faoi Chaibidil II, III nó IV de Chuid XXV.

    (6) Where in consequence of the operation of the foregoing provisions of this section the amount of the profits or gains of a trade on which a company is chargeable to tax under Case I of Schedule D is, for any year of assessment, greater than it would otherwise have been, only so much of the profits or gains on which the company is so chargeable as does not exceed the amount on which it would have been so chargeable if this section had not been enacted and only so much of the tax payable by the company as is attributable to that part of the profits or gains shall be taken into account in determining the amount of any relief to which the company is entitled for the year of assessment under section 220 or Chapter II, III or IV of Part XXV.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  228. #1228222

    —(1) I gcás inarb iníoctha, go hiomlán, as brabúis nó gnóchain a cuireadh faoi mhuirear cánach aon ús bliantúil airgid, blianacht nó aon íocaíocht bhliantúil eile (cibé acu is iníoctha é sa Stát nó lasmuigh de, mar mhuirear ar aon mhaoin de chuid an duine a bheidh ag íoc an chéanna de bhua aon ghníomhais nó uachta nó eile, nó mar fhorcoimeád as, nó mar fhiach nó oibleagáid phearsanta de bhua aon chonartha, nó cibé acu is iníoctha é go leathbhliantúil nó i gceann aon tréimhsí níos giorra nó níos faide), ní dhéanfar aon mheasúnacht ar an duine a bheidh i dteideal an leasa, an blianachta, nó na híocaíochta bliantúla sin, ach déanfar iomlán na mbrabús nó na ngnóchan sin a mheasúnú agus a mhuirearú i leith cánach ar an duine a bheidh faoi dhliteanas an úis, na blianachta nó na híocaíochta bliantúla, gan an céanna a idirdhealú, agus an duine a bheidh faoi dhliteanas an íocaíocht sin a dhéanamh, cibé acu as na brabúis nó na gnóchain a muirearaíodh i leith cánach nó as aon íocaíocht bhliantúil a bheidh faoi dhliteanas asbhainte, nó a ndearnadh asbhaint aisti beidh sé i dteideal, ar an íocaíocht sin a dhéanamh, suim a asbhaint agus a choinneáil aisti in ionannas mhéid na cánach air de réir an ráta nó na rátaí cánach a bhí i bhfeidhm i gcaitheamh na tréimhse a bhí an íocaíocht sin ag faibhriú chun bheith dlite.

    —(1) Where any yearly interest of money, annuity, or any other annual payment (whether payable within or outside the State, either as a charge on any property of the person paying the same by virtue of any deed or will or otherwise, or as a reservation thereout, or as a personal debt or obligation by virtue of any contract, or whether payable half-yearly or at any shorter or more distant periods), is payable wholly out of profits or gains brought into charge to tax, no assessment shall be made upon the person entitled to such interest, annuity, or annual payment, but the whole of those profits or gains shall be assessed and charged with tax on the person liable to the interest, annuity, or annual payment, without distinguishing the same, and the person liable to make such payment, whether out of the profits or gains charged with tax or out of any annual payment liable to deduction, or from which a deduction has been made, shall be entitled, on making such payment, to deduct and retain thereout a sum representing the amount of the tax thereon at the rate or rates of tax in force during the period through which the said payment was accruing due.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  229. #1228952

    (2) Ar an gcáin a bheith íoctha, tabharfaidh an Bailitheoir, gan táille, admháil faoina láimh ar an bhfoirm fhorordaithe.

    (2) On payment of the tax the Collector shall, without charge, give a receipt under his hand, on the prescribed form.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  230. #1246206

    (3) I gcás fostóir a bheith tar éis cnapshuim a íoc i leith fostaíochta go hiomlán ag gabháil do thrádáil nó gairm a sheolann an fostóir, agus í inmhuirir i leith cánach ioncaim nó cánach brabús corparáide, beidh méid na cnapshuime inlamháilte mar asbhaint le linn brabúis nó gnóchain nó caillteanais na trádála nó na gairme a bheith á ríomh chun críocha Sceideal D (murar inlamháilte amhlaidh é ar shlí eile), ach más inlamháilte amhlaidh é de bhua an ailt seo déileálfar le méid an lacáiste is ingnóthaithe (murar indéileáilte leis ar shlí eile) mar fháltas atá le cur i gcuntas le linn na brabúis nó ná gnóchain sin a bheith á ríomh; agus más tar éis scor den trádáil nó den ghairm a íocadh an chnapshuim déileálfar leis an méid glan is inasbhainte amhlaidh ionann agus dá mba íocaíocht í a íocadh an lá deiridh a bhí an trádáil nó an ghairm á seoladh.

    (3) Where a lump sum is paid by an employer in respect of employment wholly in a trade or profession carried oil by the employer, and within the charge to income tax or corporation profits tax, the amount of the lump sum shall (if not otherwise so allowable) be allowable as a deduction in computing for the purposes of Schedule D the profits or gains or losses of the trade or profession, but if it is so allowed by virtue of this section the amount of the rebate recoverable shall (if it is not otherwise to be so treated) be treated as a receipt to be brought into account in computing those profits or gains, and, if the lump sum was paid after the discontinuance of the trade or profession, the net amount so deductible shall be treated as if it were a payment made on the last day on which the trade or profession was carried on.

    Uimhir 33 de 1968: AN tACHT AIRGEADAIS, 1968

  231. #1286259

    —(1) I gcás duine a bheith, de bhua alt 15, inmhuirir i leith cánach don bhliain mheasúnachta 1974-75 i ndáil le brabúis nó le gnóchain ó fheirmeoireacht, agus go ndéanfaí, de réir forálacha alt 58 (1) den Acht Cánach Ioncaim, 1967 , é a mhuirearú i leith cánach faoi Chás I de Sceideal D ar mhéid iomlán na mbrabús nó na ngnóchan don bhliain roimh an mbliain mheasúnachta sin, féadfaidh sé, trí fhógra i scríbhinn a thabharfar don chigire laistigh de shé mhí tar éis tosach na bliana measúnachta sin, a roghnú gur ar mhéid iomlán na mbrabús nó na ngnóchan don bhliain mheasúnachta sin agus nach ar mhéid iomlán na mbrabús nó na ngnóchan don bhliain roimh an mbliain mheasúnachta sin a mhuirearófar i leith cánach é don bhliain mheasúnachta sin.

    —(1) Where, for the year of assessment 1974-75, a person is by virtue of section 15, chargeable tax in respect of profits or gains from farming and would, in accordance with the provisions of section 58 (1) of the Income Tax Act, 1967 , be charged to tax under Case 1 of Schedule D on the amount of the profits or gains of the year preceding that year of assessment, he may, by notice in writing given to the inspector within six months after the commencement at of the said year of assessment, elect to be charged to tax for that year of assessment on the full amount of the profits or gains of that year and not on the full amount of the profits or gains of the year preceding that year of assessment.

    Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974

  232. #1286373

    (1) Faoi réir forálacha an ailt seo, má tharlaíonn aon bhliain mheasúnachta gur bhain caillteanas do dhuine ar bith in aon trádáil seachas feirmeoireacht, nó in aon ghairm nó fostaíocht, a bhí á seoladh aige leis féin nó i gcomhpháirtíocht, nó ag feirmeoireacht i gcás a mbaineann an t-alt seo leis, nó ag áitiú talamh coille a bainistíodh ar fhoras tráchtála agus le hionchas brabúis a dhéanamh as, beidh teideal aige, ar éileamh chuige sin a dhéanamh, chun cibé aisíoc cánach is gá chun a áirithiú nach rachaidh an méid comhiomlán cánach in aghaidh na bliana a bheidh íoctha aige ar deireadh thar an méid a bheadh iompartha aige dá ndéanfaí a ioncam a laghdú méid an chaillteanais.

    (1) Subject to the provisions of this section, where in any year of assessment any person has sustained a loss in any trade other than farming, or in any profession or employment, carried on by him either solely or in partnership, or in farming in a case in which this section applies or in the occupation of woodlands managed on a commercial basis and with a view to the realisation of profits, he shall be entitled, on making a claim in that behalf, to such repayment of tax as is necessary to secure that the aggregate amount of tax for the year ultimately borne by him will not exceed the amount which would have been borne by him if his income had been reduced by the amount of the loss.

    Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974

  233. #1289475

    20.—(1) I gcás duine a bheith, de bhua alt 15, inmhuirir i leith cánach don bhliain mheasúnachta 1974-75 i ndáil le brabúis nó le gnóchain ó fheirmeoireacht, agus go ndéanfaí, de réir forálacha alt 58 (1) den Acht Cánach Ioncaim, 1967 , é a mhuirearú i leith cánach faoi Chás I den Sceideal D ar mhéid iomlán na mbrabús nó na ngnóchan don bhliain roimh an mbliain mheasúnachta sin, féadfaidh sé, trí fhógra i scríbhinn a thabharfar don chigire laistigh de chúig mhí dhéag tar éis tosach na bliana measúnachta sin, a roghnú gur ar mhéid iomlán na mbrabús nó na ngnóchan don bhliain mheasúnachta sin agus nach ar mhéid iomlán na mbrabús nó na ngnóchan don bhliain roimh an mbliain mheasúnachta sin a mhuirearófar i leith cánach é don bhliain mheasúnachta sin.

    20.—(1) Where, for the year of assessment 1974-75, a person is, by virtue of section 15, chargeable to tax in respect of profits or gains from farming and would, in accordance with the provisions of section 58 (1) of the Income Tax Act, 1967 , be charged to tax under Case I of Schedule D on the full amount of the profits or gains of the year preceding that year of assessment, he may, by notice in writing given to the inspector within fifteen months after the commencement of the said year of assessment, elect to be charged to tax for that year of assessment on the full amount of the profits or gains of that year and not on the full amount of the profits or gains of the year preceding that year of assessment.

    Uimhir 6 de 1975: AN tACHT AIRGEADAIS, 1975

  234. #1290410

    I gcás méid a bheith iníoctha ina thráthchodanna agus go mbeadh aon cheann de na tráthchodanna le háireamh, de bhua éileamh a rinneadh faoi alt 83 (6) den Acht Cánach Ioncaim, 1967 , mar a achtaíodh i gcéaduair é, mar chíos ab iníoctha an 6ú lá d'Aibreán, 1975, nó dá éis, measfar an tráthchuid a bheith dlite an 6ú lá d'Aibreán, 1975, agus beidh an duine a rinne an t-éileamh inmhuirir i leith cánach faoi Chás V de Sceideal D ar mhéid na tráthchoda sin, lúide aon asbhaint a údaraítear le fo-ailt (5) agus (6) d'alt 81 a mhéid nach mbeidh sí fritháirithe in aghaidh aon mhéid eile nó bainte as, amhail is dá mba nach ndearnadh an t-éileamh faoin alt sin 83 (6).

    Where an amount is payable by instalments and, by virtue of a claim made under section 83 (6) of the Income Tax Act, 1967 , as originally enacted, any of the instalments would have fallen to be treated as rent payable on or after the 6th day of April, 1975, the instalment shall be treated as due on the 6th day of April, 1975, and the person who made the claim shall be chargeable to tax under Case V of Schedule D on the amount of that instalment, less any deduction authorised by subsections (5) and (6) of section 81 in so far as it has not been set off against or deducted from any other amount, as if the claim under the said section 83 (6) had not been made.

    Uimhir 6 de 1975: AN tACHT AIRGEADAIS, 1975

  235. #1294120

    18.—(1) Más rud é in aon bhliain mheasúnachta go bhfaibhreoidh gnóchan inmhuirearaithe chuig aon duine as sócmhainn a dhiúscairt i modh bronntanais agus go mbeidh aon mhéid cánach gnóchan caipitiúil a measúnaíodh ar an duine sin don bhliain mheasúnachta sin gan íoc dhá mhí dhéag ón dáta ar ar tháinig an cháin chun bheith iníoctha, féadfar, trí mheasúnacht a dhéanfar tráth nach déanaí ná dhá bhliain ón dáta ar ar tháinig an cháin chun bheith iníoctha, cáin ghnóchan caipitiúil a mheasúnú agus a mhuirearú (in ainm an deontóra) ar an deontaí ar mhéid nach mó ná méid an ghnóchain inmhuirearaithe a d'fhaibhrigh amhlaidh, ná nach mó ná an méid sin gnóchan inmhuirearaithe dá dtiocfadh, dá muirearófaí é de réir an ráta a fhoráiltear in alt 3 (3), dliteanas cánach gnóchan caipitiúil ar cóimhéid leis an méid sin cánach gnóchan caipitiúil a bhí gan íoc ag an deontóir.

    18.—(1) If in any year of assessment a chargeable gain accrues to any person on the disposal of an asset by way of gift and any amount of capital gains tax assessed on that person for that year of assessment is not paid within twelve months from the date when the tax becomes payable, the donee may, by an assessment made not later than two years from the date when the tax became payable, be assessed and charged (in the name of the donor) to capital gains tax on an amount not exceeding the amount of the chargeable gain so accruing, and not exceeding such an amount of chargeable gains as would, if charged at the rate provided in section 3 (3), result in liability to an amount of capital gains tax equal to the said amount of capital gains tax which was not paid by the donor.

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  236. #1294889

    (4) Aon duine cuntasach a n-údaraítear dó nó a gceanglaítear air cáin a íoc i leith leasa is leas teoranta beidh sé i dteideal aisíoc a fháil as an maoin ina bhfuil an leas teoranta nó ar a bhfuil sé muirearaithe nó urraithe nó a bhfuil teideal ann é a mhuirearú nó a urrú amhlaidh uirthi agus beidh aige, chun an cháin a íoc nó chun méid na cánach a chruinniú ar í a bheith íoctha cheana féin, cibé acu atá nó nach bhfuil an mhaoin dílsithe dó, cumhacht méid na cánach sin agus aon ús agus aon chaiteachais a d'íoc sé nó a thabhaigh sé go cuí ina leith sin a chruinniú tríd an maoin sin nó aon chuid di a dhíol nó a mhorgáistiú nó a chur faoi mhuirear infhoirceanta agus beidh ag aon duine cuntasach eile a bheidh i dteideal aisíoc a fháil faoi fho-alt (3) an chumhacht chéanna i ndáil le haon mhaoin a n-údaraítear dó nó a gceanglaítear air cáin a íoc ina leith.

    (4) Any accountable person who is authorised or required to pay tax in respect of an interest which is a limited interest shall be entitled to reimbursement from the property in which the limited interest subsists or on which it is charged or secured or on which it is entitled to be so charged or secured and he shall, for the purpose of paying the tax, or raising the amount of the tax when already paid, have power, whether the property is or is not vested in him, to raise the amount of such tax, and any interest and expenses properly paid or incurred by him in respect thereof, by the sale or mortgage of or a terminable charge on that property or any part thereof and any other accountable person who is entitled to reimbursement under subsection (3) shall have a similar power in relation to any property in respect of which he is authorised or required to pay tax.

    Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975

  237. #1299844

    (2) D'ainneoin alt 1 (2) (cáin chorparáide a fheidhmiú i gcás cuideachtaí), i gcás a ndéanfaidh cuideachta, an 6ú lá d'Aibreán, 1976, nó dá éis, dáileadh (lena n-áirítear cuid de dháileadh a ndéileáiltear léi faoi fho-alt (1) mar dháileadh) agus go ndéanfar, nó go measfar faoi fho-alt (5) go ndearnadh, an dáileadh as brabúis chaipitiúla de chuid na cuideachta, measúnófar cáin ioncaim ar an gcuideachta, don bhliain mheasúnachta a rinneadh an dáileadh, de réir an ráta chaighdeánaigh faoi Chás IV de Sceideal D ar mhéid arb ionann an cháin ioncaim air de réir an ráta caighdeánaigh don bhliain sin agus méid an chreidmheasa cánach ag a mbeadh feidhm i leith an dáilte dá mba phearsa aonair ina chónaí sa Stát an duine a fuair é.

    (2) Notwithstanding section 1 (2) (introduction for companies of corporation tax), where a company on or after the 6th day of April, 1976, makes a distribution (including part of a distribution treated under subsection (1) as a distribution) and the distribution is made, or is deemed under subsection (5) to have been made, out of capital profits of the company, the company shall, for the year of assessment in which the distribution is made, be assessed to income tax at the standard rate under Case IV of Schedule D on an amount the income tax on which at the standard rate for that year is equal to the amount of the tax credit which would apply in respect of the distribution if the person receiving it were an individual resident in the State.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  238. #1302506

    “241.—(1) Faoi réir forálacha an Achta seo, i gcás ar thabhaigh duine a sheolann trádáil in aon tréimhse inmhuirearaithe caiteachas caipitiúil ag soláthar innealra nó gléasra chun críocha na trádála, tabharfar liúntas dó in aghaidh na tréimhse inmhuirearaithe sin mar gheall ar chaitheamh agus cuimilt aon chuid den innealra nó den ghléasra dá chuid féin atá in úsáid chun críocha na trádála i ndeireadh na tréimhse inmhuirearaithe sin nó a bonn-thréimhse agus is é méid an liúntais suim ar cóimhéid le cúig cheathrú den méid a mheasfaidh na Coimisinéirí Achomhairc a bheith cóir réasúnach, mar ionannas don luach laghdaithe de bhíthin caitheamh agus cuimilt an innealra nó an ghléasra sin in imeacht na tréimhse inmhuirearaithe, agus tabharfar an liúntas sin le linn an trádáil a bheith á cur faoi cháin:

    "241.—(1) Subject to the provisions of this Act, where a person carrying on a trade in, any chargeable period has incurred capital expenditure on the provision of machinery or plant for the purposes of the trade, an allowance shall be made to him for that chargeable period on account of the wear and tear of any of the machinery or plant which belongs to him and is in use for the purposes of the trade at the end of that chargeable period or its basis period and the amount of the allowance shall be a sum equal to five-fourths of the amount considered by the Appeal Commissioners to be just and reasonable, as representing the diminished value by reason of wear and tear of the said machinery or plant during the chargeable period, and such allowance shall be made in taxing the trade:

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  239. #1306108

    ar a mbeidh fógra i scríbhinn i dtaobh measúnú cánach seirbheáilte ag na Coimisinéirí i bhfeidhmiú na cumhachta a thugtar dóibh le halt 39:

    on whom the Commissioners have served notice in writing of the assessment of tax in exercise of the power conferred on them by section 39:

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  240. #1439291

    (1) Luafar an bonn ar a ríomhtar an muirear cánach corparáide, cánach ioncaim agus cánachais eile ar bhrabúis (cibé acu is iníoctha laistigh nó lasmuigh den Stát).

    (1) The basis on which the charge for corporation tax, income tax and other taxation on profits (whether payable in or outside the State) is computed shall be stated.

    Uimhir 25 de 1986: ACHT NA gCUIDEACHTAÍ (LEASÚ), 1986

  241. #1484001

    (3) D'ainneoin aon ní sna hAchtanna, ach faoi réir fho-alt (5), ní bheidh gnóthas comhinfheistíochta inmhuirearaithe i leith cánach maidir le brabúis iomchuí ach beidh cáin inmhuirearaithe ar na brabúis iomchuí sin i lámha aon sealbhóra aonad, lena n-áirítear an gnóthas, lena ndéantar íocaíocht iomchuí arb í na brabúis iomchuí í, nó as na brabúis iomchuí, más rud é agus sa mhéid go mbeadh an sealbhóir aonad inmhuirearaithe i leith cánach sa Stát ar na brabúis iomchuí sin, nó ar cibé cuid de na brabúis iomchuí arb ionannas di an íocaíocht, ar an mbonn agus ar gach caoi ionann is gurbh amhlaidh, faoi réir fho-ailt (4) agus (6), gur eascair nó gur fhabhraigh na brabúis iomchuí, nó an chuid sin de na brabúis iomchuí, chuig an sealbhóir aonad gan gabháil trí lámha an ghnóthais.

    (3) Notwithstanding anything in the Acts, but subject to subsection (5), a collective investment undertaking shall not be chargeable to tax in respect of relevant profits but the said relevant profits shall be chargeable to tax in the hands of any unit holder, including the undertaking, to whom a relevant payment of or out of the relevant profits is made if, and to the extent that, the unit holder would be chargeable to tax in the State on such relevant profits, or on such part of the relevant profits as is represented by the payment, on the basis that and in all respects as if, subject to subsections (4) and (6), the relevant profits, or that part of the relevant profits, had arisen or accrued to the unit holder without passing through the hands of the under-taking.

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  242. #1485939

    (1) I gcás inarb iníoctha, go hiomlán, as brabúis nó gnóchain a cuireadh faoi mhuirear cánach aon ús bliantúil airgid, blianacht nó aon íocaíocht bhliantúil eile (cibé acu is iníoctha é sa Stát nó lasmuigh de, mar mhuirear ar aon mhaoin de chuid an duine a bheidh ag íoc an chéanna de bhua aon ghníomhais nó uachta nó eile, nó mar fhorcoimeád as, nó mar fhiach nó oibleagáid phearsanta de bhua aon chonartha, nó cibé acu is iníoctha é go leathbhliantúil nó i gceann aon tréimhsí níos giorra nó níos faide), déanfar iomlán na mbrabús nó na ngnóchan sin a mheasúnú agus a mhuirearú i leith cánach ar an duine a bheidh faoi dhliteanas an úis, na blianachta nó na híocaíochta bliantúla, gan an céanna a idirdhealú, agus an duine a bheidh faoi dhliteanas an íocaíocht sin a dhéanamh, cibé acu as na brabúis nó na gnóchain a muirearaíodh i leith cánach nó as aon íocaíocht bhliantúil a bheidh faoi dhliteanas asbhainte, nó a ndearnadh asbhaint aisti beidh sé i dteideal, ar an íocaíocht sin a dhéanamh, suim a asbhaint agus a choinneáil aisti in ionannas mhéid na cánach air de réir an ráta nó na rátaí cánach a bhí i bhfeidhm i gcaitheamh na tréimhse a bhí an íocaíocht sin ag faibhriú chun bheith dlite.

    (1) Where any yearly interest of money, annuity, or any other annual payment (whether payable within or outside the State, either as a charge on any property of the person paying the same by virtue of any deed or will or otherwise, or as a reservation thereout, or as a personal debt or obligation by virtue of any contract, or whether payable half-yearly or at any shorter or more distant periods), is payable wholly out of profits or gains brought into charge to tax, the whole of those profits or gains shall be assessed and charged with tax on the person liable to the interest, annuity, or annual payment, without distinguishing the same, and the person liable to make such payment, whether out of the profits or gains charged with tax or out of any annual payment liable to deduction, or from which a deduction has been made, shall be entitled, on making such payment, to deduct and retain thereout a sum representing the amount of the tax thereon at the rate or rates of tax in force during the period through which the said payment was accruing due.

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  243. #1501462

    “(2) Más rud é, i ndáil le bliain mheasúnachta nó le tréimhse chuntasaíochta, go mainneoidh duine inmhuirearaithe tuairisceán ar ioncam a sheachadadh ar nó roimh an dáta sonraithe i ndáil leis an tuairisceán ar ioncam, déanfar aon mhéid cánach don bhliain mheasúnachta sin nó tréimhse chuntasaíochta sin a bheidh nó a bheadh, ar leith ón alt seo, ar áireamh i measúnacht i leith cánach a bheidh déanta nó le déanamh ar an duine inmhuirearaithe a mhéadú méid (dá ngairtear an ‘formhuirear’ feasta san fho-alt seo) is ionann agus 10 faoin gcéad den mhéid sin cánach agus, murab é atá sa cháin atá ar áireamh sa mheasúnacht i leith cánach an méid cánach arna mhéadú amhlaidh, ansin beidh feidhm ag na forálacha uile de na hAchtanna Cánach agus de na hAchtanna um Cháin Ghnóchan Caipitiúil (ar leith ón alt seo) lena n-áirítear, go háirithe, iad siúd a bhaineann le bailiú agus gnóthú cánach agus le hús a íoc ar cháin neamhíoctha ionann is dá mba é a bhí sa cháin atá ar áireamh sa mheasúnacht i leith cánach an méid cánach arna mhéadú amhlaidh:”.

    "(2) Where, in relation to a year of assessment or accounting period, a chargeable person fails to deliver a return of income on or before the specified date in relation to the return of income, any amount of tax for that year of assessment or accounting period which, apart from this section, is or would be contained in an assessment to tax made or to be made on the chargeable person shall be increased by an amount (hereafter in this subsection referred to as the 'surcharge') equal to 10 per cent. of that amount of tax and, if the tax contained in the assessment to tax is not the amount of tax as so increased, then all the provisions of the Tax Acts and the Capital Gains Tax Acts (apart from this section) including, in particular, those relating to the collection and recovery of tax and the payment of interest on unpaid tax shall apply as if the tax contained in the assessment to tax were the amount of tax as so increased:".

    Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990

  244. #1503713

    —(1) Le linn bheith ag ríomh, de réir fhorálacha an Dara Sceideal a ghabhann leis an bPríomh-Acht, cén cháin is inmhuirearaithe ar luach inchánach bronntanais inchánach nó oidhreachta inchánach a ghlacann deontaí nó comharba an lú lá d'Eanáir, 1990, nó dá éis, déanfar an méid tairsí i ndáil le cáin a ríomh ar aon chomhiomlán iomchuí de luachanna inchánach faoi fhorálacha mhír 3 de Chuid I den Sceideal sin (a cuireadh isteach le halt 111 den Acht Airgeadais, 1984 ) a choigeartú trí gach méid tairsí ar leith den sórt sin a iolrú ar an bhfigiúr, arna shlánú go dtí an tríú hionad deachúil is gaire, a chinnfear tríd an treoir-uimhir praghsanna do thomhaltóirí don bhliain díreach roimh an mbliain ina nglactar an bronntanas inchánach nó an oidhreacht inchánach sin a roinnt ar 133.5:

    —(1) In computing in accordance with the provisions of the Second Schedule to the Principal Act the tax chargeable on the taxable value of a taxable gift or a taxable inheritance taken by a donee or successor on or after the 1st day of January, 1990, the threshold amount in relation to the computation of tax on any relevant aggregate of taxable values under the provisions of paragraph 3 of Part I of that Schedule (inserted by section 111 of the Finance Act, 1984 ) shall be adjusted by multiplying each such threshold amount by the figure, rounded to the nearest third decimal place, determined by dividing by 133.5 the consumer price index number for the year immediately preceding the year in which that taxable gift or taxable inheritance is taken:

    Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990

  245. #1704265

    I gcásanna ina mbeidh bille costas is iníoctha as ciste nó eastát, nó as sócmhainní cuideachta faoi leachtú, nó amhail idir aturnae agus cliant, á fhómhas dícheadófar na costais fhómhais agus na táillí Cúirte ar an mbille costas agus ar an deimhniú fómhais i gcás an séú cuid den bhille a bheith bainte den bhille san fhómhas, mura ndéanfaidh an Máistir Fómhais, dá rogha féin, na hítimí a cheadú ar fhorais speisialta a bheidh le lua ina ordú.

    In cases of the taxation of a bill of costs payable out of a fund or estate, or out of the assets of a company in liquidation, or as between solicitor and client, the costs of taxation and the Court fees on the bill of costs and on the certificate of taxation shall be disallowed in case one-sixth of the bill is taxed off unless the Taxing Master shall in his discretion allow the items on special grounds to be stated in his order.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  246. #1704342

    Ar an tuarascáil ón Máistir Fómhais a chríochnú agus a shíniú agus ar an bpáirtí tionscanta dá iarraidh sin, déanfaidh an Máistir Fómhais, tráth nach déanaí ná ceithre lá roimh an dáta a bheidh socraithe chun an t-iarratas chun na Cúirte a éisteacht, a thuarascáil i dtaobh an fhómhais, arna síniú go cuí, a tharchur chuig Príomh-Oifig na hArdChúirte, mar aon leis an mbille costas bunaidh, leis an bhfógra faoi agóidí agus le haon doiciméid ábhartha eile. Ar an iarratas sin a chinneadh go críochnaitheach, déanfar an tuarascáil sin agus gach doiciméad eile a bheidh tarchurtha ina teannta a chur ar ais chuig an Máistir Fómhais láithreach.

    On completion and signing of the Taxing Master's report and on the request of the moving party the Taxing Master shall, not later than four days prior to the date fixed for the hearing of the application to the Court, transmit to the Central Office of the High Court his report of the taxation, duly signed, together with the original bill of costs, notice of objections and any other material documents. The said report and all other documents transmitted therewith shall be returned to the Taxing Master forthwith on the final determination of the said application.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  247. #296936

    1. I gcás ina dtaispeántar praghsanna ar an bpríomhthaispeáint, agus/nó i gcás ina roghnaítear céimniú bunaithe ar phraghsanna, áireofar sna praghsanna na táillí mar aon leis na cánacha, na muirir, na formhuirir agus na táillí go léir is infheidhme atá le híoc leis an aeriompróir nó leis an oibreoir iompair ar iarnród agus atá dosheachanta agus intuartha ag an am a thaispeántar ar an taispeáint iad.

    1. Where prices are shown in the principal display, and/or where a ranking based on prices is chosen, prices shall be inclusive of the fares and of all applicable taxes, charges, surcharges and fees to be paid to the air carrier or rail-transport operator, and which are unavoidable and foreseeable at the time when shown on the display.

    Rialachán (CE) Uimh. 80/2009 ó Pharlaimint na hEorpa agus ón gComhairle an 14 Eanáir 2009 maidir le Cód Iompraíochta i dtaca le córais áirithinte ar ríomhairí agus lena n-aisghairtear Rialachán (CEE) Uimh. 2299/89 ón gComhairle

  248. #336027

    Measfar "pionóis thromchúiseacha" arna bhforchur ar an ngnóthas a bheith i gceist freisin nuair a fhorchuirtear pionóis i leith cionta in aghaidh an chórais cánach ar dhuine ón ngnóthas sin, a raibh tionchar ag a ghníomhartha ar mhéid dhliteanais chánach an ghnóthais nó ar bhailiúchán na cánach sin.

    "Serious penalties" imposed on the enterprise are also deemed to exist when penalties are imposed for offences committed against the tax system on an individual from that enterprise whose actions have influenced the amount of tax liabilities of the enterprise or the collection therewith.

    Cinneadh ón gComhairle an 23 Meitheamh 2008 maidir le haontachas na Bulgáire agus na Rómáine le Coinbhinsiún an 23 Iúil 1990 maidir le cánachas dúbailte a dhíchur i ndáil le brabúis de chuid gnóthas comhlachaithe a choigeartú

  249. #449791

    38.—(1) Féadfaidh na Coimisinéirí Ioncaim, i gcás inar dóigh leo gur gá nó gur cuí déanamh amhlaidh chun a chinntiú go mbaileofar an cháin i gceart, cinneadh a dhéanamh gurb é atá sa mhéid ar arb inmhuirearaithe cáin ar sholáthar earraí nó seirbhísí ná margadhluach oscailte an tsoláthair sin, más deimhin leis na Coimisinéirí—

    38.—(1) The Revenue Commissioners may, where they consider it necessary or appropriate to do so to ensure the correct collection of the tax, make a determination that the amount on which tax is chargeable on a supply of goods or services is the open market value of that supply, if the Commissioners are satisfied—

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  250. #449859

    45.—(1) Más rud é, tar éis comhaontú a dhéanamh chun earraí nó seirbhísí a sholáthar agus roimh an dáta a dtagann aon cháin i leith an idirbhirt chun bheith dlite faoi alt 74 (1) nó (2), de réir mar is cuí, go bhfuil athrú ar an méid cánach is inmhuirearaithe ar an soláthar atá i gceist, ansin, cheal comhaontú dá mhalairt, déanfar méid is comhionann le méid an athraithe ar an gcáin is inmhuirearaithe a chur le, nó a bhaint as, méid iomlán na comaoine agus aon cháin a luaitear ar leithligh faoin gcomhaontú.

    45.—(1) Where, after the making of an agreement for the supply of goods or services and before the date on which under section 74(1) or (2), as may be appropriate, any tax in respect of the transaction falls due, there is a change in the amount of tax chargeable on the supply in question, then, in the absence of agreement to the contrary, there shall be added to or deducted from the total amount of the consideration and any tax stated separately under the agreement an amount equal to the amount of the change in the tax chargeable.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  251. #450671

    (3) I gcás ina gcuirtear an imeallscéim chun feidhme i leith soláthar earraí, is é an méid ar a bhfuil cáin inmhuirearaithe ar an soláthar de réir alt 3(a) nó (c), d’ainneoin Chaibidil 1 de Chuid 5, an corrlach brabúis lúide an méid cánach atá ar áireamh sa chorrlach brabúis.

    (3) Where the margin scheme is applied to a supply of goods, the amount on which tax is chargeable on the supply in accordance with section 3(a) or (c) is, notwithstanding Chapter 1 of Part 5, the profit margin less the amount of tax included in the profit margin.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  252. #450884

    (3) (a) Faoi réir mhír (b), i gcas go bhfuil cáin inmhuirearaithe ar sholáthar dá dtagraítear i bhfo-alt (2), ansin, d’ainneoin alt 74(1), beidh an cháin ar an soláthar sin dlite an tráth céanna atá an dleacht mháil ar na táirgí dlite.

    (3) (a) Subject to paragraph (b), where tax is chargeable on a supply referred to in subsection (2), then, notwithstanding section 74(1), the tax on that supply shall be due at the same time as the duty of excise on the products is due.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  253. #451147

    (b) I gcás ina bhfuil duine inchánach i dteideal cáin a asbhaint ar earraí dochorraithe a fháil nó a fhorbairt ar an mbonn go n-úsáidfear na hearraí chun críche ligin nó ligean ar ina leith a bheidh feidhm ag rogha tiarna talún go ngearrfar cáin, ansin—

    (b) Where a taxable person is entitled to deduct tax on the acquisition or development of immovable goods on the basis that the goods will be used for the purpose of a letting or lettings in respect of which a landlord’s option to tax will apply, then—

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  254. #451286

    (a) ciallaíonn sé, faoi réir mhír (b), cáin is inmhuirearaithe (lena n-áirítear aon bhreisiú cothromráta) i leith earraí nó seirbhísí a úsáideann an duine sin chun críocha aon ghnó a sheolann sé nó sí a mhéid a bheadh an cháin sin inasbhainte ag an duine sin faoi Chaibidil 1 de Chuid 8 dá mba sa Stát a bheadh an gnó sin á sheoladh ag an duine sin,

    (a) subject to paragraph (b), means tax chargeable (including any flat-rate addition) in respect of goods or services used by the person for the purposes of any business carried on by him or her to the extent that such tax would be deductible by that person under Chapter 1 of Part 8 if the business were carried on by that person within the State,

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  255. #451389

    (b) ar an tréimhse sin a bheith caite, mura gceanglaítear aon éileamh den sórt sin a tharchur amhlaidh nó má cheanglaítear éileamh den sórt sin a tharchur amhlaidh, ar chinneadh críochnaitheach in aghaidh an éilimh, beidh an cháin mheasta a shonraítear san fhógra inghnóthaithe ar an tslí chéanna agus trí na himeachtaí céanna agus a bheadh dá mba rud é go raibh an duine tar éis tuairisceán fíor ceart a thabhairt, laistigh den tréimhse fhorordaithe, de réir rialachán, don tréimhse lena mbaineann an meastachán agus an cháin mheasta sin á taispeáint ann mar cháin atá dlite den duine sin;

    (b) on the expiration of such period, if no such claim is required to be so referred, or if such a claim is required to be so referred, on final determination against the claim, the estimated tax specified in the notice shall be recoverable in the same manner and by the like proceedings as if the person had furnished, within the prescribed period, a true and correct return, in accordance with regulations, for the period to which the estimate relates, showing as due by that person such estimated tax;

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  256. #451404

    (b) ar an tréimhse sin a bheith caite, mura bhfaightear aon fhógra achomhairc nó, má fhaightear fógra achomhairc, ar an achomharc a chinneadh trí chomhaontú nó ar shlí eile, tiocfaidh an méid atá dlite nó an méid leasaithe atá dlite arna chinneadh i ndáil leis an achomharc, chun bheith dlite agus iníoctha ionann is dá mba cháin í an cháin a raibh an duine faoi dhliteanas í a íoc don tréimhse inchánach ar lena linn a chuaigh an tréimhse 14 lá ó dháta seirbheála an fhógra faoi fho-alt (1) in éag nó ón dáta a cinneadh an t-achomharc trí chomhaontú nó ar shlí eile, cibé tréimhse inchánach díobh is déanaí.

    (b) on the expiration of the said period, if no notice of appeal is received or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the amount due or the amended amount due as determined in relation to the appeal, shall become due and payable as if the tax were tax which the person was liable to pay for the taxable period during which the period of 14 days from the date of the service of the notice under subsection (1) expired or the appeal was determined by agreement or otherwise, whichever taxable period is the later.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  257. #451547

    (18) Má dhéanann duine, i gcás ina dtugann an duine le fios gur duine cláraithe é nó í nó gur chun críocha gnó a sheolann sé nó sí a allmhairíodh earraí a d’allmhairigh sé nó sí, a chur faoi deara go míchuí go ndéantar earraí a allmhairiú gan cáin a íoc in imthosca ina bhfuil cáin inmhuirearaithe, ansin dlífear pionós €4,000 a chur air nó uirthi agus, ina theannta sin, beidh sé nó sí faoi dhliteanas méid aon chánach ba chóir a íoc ar an allmhairiú a íoc leis na Coimisinéirí Ioncaim.

    (18) Where a person, in a case in which the person represents that he or she is a registered person or that goods imported by him or her were so imported for the purposes of a business carried on by him or her, improperly procures the importation of goods without payment of tax in circumstances in which tax is chargeable, then he or she shall be liable to a penalty of €4,000 and, in addition, he or she shall be liable to pay to the Revenue Commissioners the amount of any tax that should have been paid on the importation.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  258. #466798

    (b) dlífidh bainisteoir an chiste cháilithigh cáin ioncaim de réir an ard-ráta a íoc leis an Ard-Bhailitheoir ar luach an dáilte sin; féadfaidh bainisteoir an chiste cháilithigh méid a asbhaint ar cuntas na cánach sin agus déanfaidh an duine ag a bhfuil teideal tairbhiúil chun iarmhar an chiste scoir cheadaithe, lena n-áirítear ionadaithe pearsanta na pearsan aonair éagtha, an asbhaint sin a lamháil; ach i gcás nach mbeidh aon chistí den sórt sin nó dóthain cistí ar fáil as a bhféadfaidh bainisteoir an chiste cháilithigh an cháin a cheanglaítear a asbhaint a shásamh, is fiach é méid na cánach sin a bheidh dlite do bhainisteoir an chiste cháilithigh ó eastát na pearsan aonair éagtha.

    (b) the qualifying fund manager shall be liable to pay to the Collector-General income tax at the higher rate on the value of such distribution; the qualifying fund manager may deduct an amount on account of such tax and the person beneficially entitled to the residue of the approved retirement fund, including the personal representatives of the deceased individual, shall allow such deduction; but, where there are no such funds or insufficient funds available out of which the qualifying fund manager may satisfy the tax required to be deducted, the amount of such tax shall be a debt due to the qualifying fund manager from the estate of the deceased individual.

    AN tACHT AIRGEADAIS, 1999

  259. #466838

    (7) Is é maoin na pearsan aonair ar thar a cheann nó thar a ceann a shealbhaítear an ciste aon sócmhainní a shealbhaítear mar chuid de chiste scoir íosta ceadaithe agus, faoi réir fhorálacha na nAchtanna Cánach Ioncaim agus na nAchtanna um Cháin Ghnóchan Caipitiúil, beidh an phearsa aonair sin inmhuirearaithe i leith cánach ioncaim nó cánach gnóchan caipitiúil, de réir mar a bheidh, maidir le haon ioncam, brabúis nó gnóchain a éireoidh i leith na sócmhainní sin nó i leith aon ghnóchain inmhuirearaithe ar dhiúscairt na sócmhainní sin.

    (7) Any assets held as part of an approved minimum retirement fund shall be the property of the individual on whose behalf the fund is held and, subject to the provisions of the Income Tax Acts and the Capital Gains Tax Acts, that individual shall be chargeable to income tax or capital gains tax, as the case may be, in respect of any income, profits or gains arising in respect of those assets or any chargeable gain on disposal of such assets.

    AN tACHT AIRGEADAIS, 1999

  260. #466860

    (2) Maidir leis an gcáin chuí i ndáil le dáileadh a cheanglaítear a áireamh i dtuairisceán, beidh sí dlite an tráth faoina mbeidh an tuairisceán le tabhairt agus íocfaidh bainisteoir an chiste cháilithigh leis an Ard- Bhailitheoir í, agus beidh an cháin chuí a bheidh dlite amhlaidh iníoctha ag bainisteoir an chiste cháilithigh gan measúnacht a bheith déanta; ach féadfar cáin chuí a bheidh tagtha chun bheith dlite amhlaidh a mheasúnú ar bhainisteoir an chiste cháilithigh (bíodh sí nó ná bíodh sí íoctha nuair a dhéanfar an mheasúnacht) mura mbeidh an cháin sin, nó aon chuid di, íoctha ar an dáta dlite nó roimhe.

    (2) The appropriate tax in relation to a distribution which is required to be included in a return shall be due at the time by which the return is to be made and shall be paid by the qualifying fund manager to the Collector-General, and the appropriate tax so due shall be payable by the qualifying fund manager without the making of an assessment; but appropriate tax which has become so due may be assessed on the qualifying fund manager (whether or not it has been paid when the assessment is made) if that tax or any part of it is not paid on or before the due date.

    AN tACHT AIRGEADAIS, 1999

  261. #466861

    (3) I gcás gur dealraitheach don chigire go bhfuil aon mhéid cánach cuí i ndáil le dáileadh ba chóir a áireamh, ach nár áiríodh, i dtuairisceán nó má bhíonn an cigire míshásta faoi aon tuairisceán, féadfaidh an cigire measúnacht a dhéanamh ar bhainisteoir an chiste cháilithigh go feadh a bhreithiúnais nó a breithiúnais, agus aon mhéid cánach cuí i ndáil le dáileadh a bheidh dlite faoi mheasúnacht a rinneadh de bhua an fho-ailt seo, déileálfar leis chun críocha úis ar cháin neamhíoctha mar cháin ab iníoctha an tráth arbh iníoctha í dá mba gur tugadh tuairisceán ceart.

    (3) Where it appears to the inspector that there is any amount of appropriate tax in relation to a distribution which ought to have been but has not been included in a return, or where the inspector is dissatisfied with any return, the inspector may make an assessment on the qualifying fund manager to the best of his or her judgement, and any amount of appropriate tax in relation to a distribution due under an assessment made by virtue of this subsection shall be treated for the purposes of interest on unpaid tax as having been payable at the time when it would have been payable if a correct return had been made.

    AN tACHT AIRGEADAIS, 1999

  262. #467185

    (2) Aon cháin iarchoimeádta díbhinne a cheanglaítear a bheith ar áireamh i dtuairisceán faoi fho-alt (1), beidh sí dlite an tráth faoina mbeidh an tuairisceán le tabhairt agus íocfaidh an duine cuntasach leis an Ard- Bhailitheoir í, agus beidh an cháin iarchoimeádta díbhinne a bheidh dlite amhlaidh iníoctha ag an duine cuntasach gan measúnacht a bheith déanta, ach féadfar cáin iarchoimeádta díbhinne a bheidh tagtha chun bheith dlite amhlaidh a mheasúnú ar an duine cuntasach (bíodh nó ná bíodh sí íoctha an tráth a dhéanfar an mheasúnacht) mura mbeidh an cháin sin, nó aon chuid di, íoctha ar an dáta dlite nó roimhe.

    (2) Dividend withholding tax which is required to be included in a return under subsection (1) shall be due at the time by which the return is to be made and shall be paid by the accountable person to the Collector- General, and the dividend withholding tax so due shall be payable by the accountable person without the making of an assessment, but dividend withholding tax which has become so due may be assessed on the accountable person (whether or not it has been paid when the assessment is made) if that tax or any part of it is not paid on or before the due date.

    AN tACHT AIRGEADAIS, 1999

  263. #467782

    (12) Féadfar achomharc a dhéanamh chuig na Coimisinéirí Achomhairc maidir le haon cheist a éireoidh faoin alt seo nó faoi alt 380B, 380C nó 380D (seachas ceist ar féidir achomharc a dhéanamh maidir léi faoi alt 18 d’Acht na dTithe (Forálacha Ilghnéitheacha), 1979) sa tslí chéanna ina bhféadfaí achomharc a dhéanamh in aghaidh measúnachta cánach ioncaim nó cánach corparáide, agus beidh feidhm dá réir sin ag na forálacha de na hAchtanna Cánach a bhaineann le hachomhairc.

    (12) An appeal to the Appeal Commissioners shall lie on any question arising under this section or under section 380B, 380C or 380D (other than a question on which an appeal lies under section 18 of the Housing (Miscellaneous Provisions) Act, 1979) in the like manner as an appeal would lie against an assessment to income tax or corporation tax, and the provisions of the Tax Acts relating to appeals shall apply accordingly.

    AN tACHT AIRGEADAIS, 1999

  264. #468022

    "(6) Is éard a bheidh sa cháin chorparáide is inmhuirearaithe ar aon bhrabúis ar a mbeidh cáin chorparáide le híoc faoi dheoidh agus is inchurtha i leith ciste infheistíochta speisialta cuideachta árachais an méid den cháin sin, chun críocha na nAchtanna Cánach seachas alt 707(4), sula ndéantar é a laghdú d’aon chreidmheas, faoiseamh nó asbhaint eile faoi na hAchtanna Cánach ar leith ón alt seo, ar 20 faoin gcéad de na brabúis sin é; ach le linn brabúis a bheith á ríomh chun críocha an fho-ailt seo, beidh feidhm ag alt 78(2) amhail is dá mba éard é an ráta faoin gcéad de cháin ghnóchan caipitiúil a shonraítear in alt 28(3) an ráta faoin gcéad de cháin chorparáide a shonraítear in alt 21(1).".

    "(6) The corporation tax chargeable on any profits on which corporation tax falls finally to be borne which are attributable to the special investment fund of an assurance company shall be the amount of such tax, for the purposes of the Tax Acts other than section 707(4), before it is reduced by any credit, relief or other deduction under the Tax Acts apart from this section, which is 20 per cent of those profits; but in computing profits for the purposes of this subsection, section 78(2) shall apply as if the rate per cent of capital gains tax specified in section 28(3) were the rate per cent of corporation tax specified in section 21(1).’’.

    AN tACHT AIRGEADAIS, 1999

  265. #468462

    (12) Féadfar achomharc a dhéanamh chuig na Coimisinéirí Achomhairc maidir le haon cheist a éireoidh faoin alt seo nó faoi alt 372X nó 372Y (seachas ceist ar féidir achomharc a dhéanamh maidir léi faoi alt 18 d’Acht na dTithe (Forálacha Ilghnéitheacha), 1979) sa tslí chéanna ina bhféadfaí achomharc a dhéanamh in aghaidh measúnachta cánach ioncaim nó cánach corparáide, agus beidh feidhm dá réir sin ag na forálacha de na hAchtanna Cánach a bhaineann le hachomhairc.’’.

    (12) An appeal to the Appeal Commissioners shall lie on any question arising under this section or under section 372X or 372Y (other than a question on which an appeal lies under section 18 of the Housing (Miscellaneous Provisions) Act, 1979) in the like manner as an appeal would lie against an assessment to income tax or corporation tax, and the provisions of the Tax Acts relating to appeals shall apply accordingly.’’.

    AN tACHT AIRGEADAIS, 1999

  266. #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.

    AN tACHT AIRGEADAIS, 1999

  267. #469115

    (3) Déanfar an Chaibidil seo, a mhéid a bhaineann sí le cáin ola mianra ar earraí allmhairithe a fhorchuirtear le halt 95, a fhorléiriú i dteannta na nAchtanna Custam agus aon ionstraime a bhaineann leis na custaim agus a rinneadh faoi reacht agus déanfar, a mhéid a bhaineann sí leis an gcáin sin ar earraí a dhéantar sa Stát, nó a onnmhairítear chuig Ballstát nó a allmhairítear as Ballstát, í a fhorléiriú i dteannta na reachtanna a bhaineann leis na dleachtanna máil agus le bainistiú na ndleachtanna sin agus aon ionstraime a bhaineann leis na dleachtanna máil agus le bainistiú na ndleachtanna sin agus a rinneadh faoi reacht.

    (3) This Chapter, so far as it relates to mineral oil tax on imported goods imposed by section 95, shall be construed together with the Customs Acts and any instrument relating to the customs made under statute and, so far as it relates to the said tax on goods made in the State, or exported to or imported from a Member State shall be construed together with the statutes which relate to the duties of excise and the management of those duties and any instrument relating to the duties of excise and the management of those duties made under statute.

    AN tACHT AIRGEADAIS, 1999

  268. #469513

    "59B.—(1) Maidir le hiomlán ciste scoir, nó le haon chuid de chiste scoir, a chuimsítear in oidhreacht arna glacadh ar bhás diúscróra a éagann ar dháta rite an Achta Airgeadais, 1999, nó dá éis, beidh sé díolmhaithe ó cháin i ndáil leis an oidhreacht sin agus i ndáil le muirear cánach a éiríonn ar an mbás sin de bhua alt 110 den Acht Airgeadais, 1993, agus ní chuirfear luach an chéanna i gcuntas le linn cáin a bheith á ríomh, más rud é—

    "59B.—(1) The whole or any part of a retirement fund which is comprised in an inheritance which is taken upon the death of a disponer dying on or after the date of the passing of the Finance Act, 1999, shall be exempt from tax in relation to that inheritance and in relation to a charge for tax arising on that death by virtue of section 110 of the Finance Act, 1993, and the value thereof shall not be taken into account in computing tax, where—

    AN tACHT AIRGEADAIS, 1999

  269. #476164

    ní fhéadfaidh an bhreis an cháin ioncaim is inmhuirearaithe ar aon ioncam eile de chuid an fhostaí don bhliain mheasúnachta sin nó, más duine pósta an fostaí a mheasúnaítear i leith cánach de réir alt 1017, an cháin ioncaim is inmhuirearaithe ar aon ioncam de chuid chéile an fhostaí don bhliain mheasúnachta sin, a laghdú.

    the excess may not reduce the income tax chargeable on any other income of the employee for that year of assessment or, if the employee is a married person assessed to tax in accordance with section 1017, the income tax chargeable on any income of the employee’s spouse for that year of assessment.

    AN tACHT ÁRACHAIS SLÁINTE (FORÁLACHA ILGHNÉITHEACHA) 2009

  270. #494289

    “(1D) (a) I gcás go bhfaighidh duine inchánach a sheolann gnó sa Stát (dá ngairtear ‘faighteoir’ san fho-alt seo) lamháltais i gcomhair astaíochtaí gás ceaptha teasa ó dhuine inchánach eile a sheolann gnó sa Stát, ansin beidh an faighteoir, i ndáil leis an soláthar sin, ina dhuine cuntasach nó ina duine cuntasach nó measfar gur duine cuntasach é nó í agus dlífidh sé nó sí an cháin is inmhuirearaithe a íoc amhail is dá ndéanfadh an faighteoir sin an soláthar sin i gcúrsa gnó nó ag bisiú gnó agus ní bheidh an duine a sholáthair na lamháltais i gcomhair astaíochtaí gás ceaptha teasa cuntasach sa cháin sin i leith an tsoláthair sin nó ní bheidh sé nó sí faoi dhliteanas i leith íoc na cánach sin.

    “(1D) (a) Where a taxable person who carries on a business in the State (in this subsection referred to as a ‘recipient’) receives greenhouse gas emission allowances from another taxable person who carries on a business in the State then the recipient shall, in relation to that supply, be an accountable person or be deemed to be an accountable person and shall be liable to pay the tax chargeable as if that recipient made that supply in the course or furtherance of business and the person who supplied the greenhouse gas emission allowances shall not be accountable for or liable to pay the said tax in respect of such supply.

    AN tACHT AIRGEADAIS 2010

  271. #494836

    (a) go ndearbhaíonn an Rialtas, le hordú, go bhfuil sé tagtha chun bheith ina shínitheoir leis an gCoinbhinsiún um Chúnamh Riaracháin Frithpháirteach i gCúrsaí Cánach a rinneadh i Strasbourg an 25ú lá d’Eanáir 1988, nó le haon Phrótacal leis an gCoinbhinsiún, d’fhonn imghabháil cánach a chosc agus a bhrath i gcás cánacha d’aon chineál nó tuairisc arna bhforchur le dlíthe an Stáit nó le dlíthe chríocha na sínitheoirí leis an gCoinbhinsiún, seachas an Stát, agus gur fóirsteanach feidhm dlí a bheith ag an gCoinbhinsiún, nó ag aon Phrótacal leis an gCoinbhinsiún, agus

    (a) the Government by order declares that it has become a signatory to the Convention on Mutual Administrative Assistance in Tax Matters which was done at Strasbourg on the 25th day of January 1988, or any Protocol to the Convention, for the purposes of the prevention and detection of tax evasion in the case of taxes of any kind or description imposed by the laws of the State or the laws of the territories of the signatories other than the State to the Convention and that it is expedient that the Convention, or any Protocol to the Convention, should have the force of law, and

    AN tACHT AIRGEADAIS 2010

  272. #497200

    (2) D’ainneoin alt (1) agus an Tábla a ghabhann leis an alt seo agus faoi réir fho-alt (3), don bhliain chánach 2011 agus do gach bliain chánach dá héis, i gcás go bhfuil ioncam iomchuí is mó ná €100,000 ag pearsa aonair, in ionad an phearsa aonair a mhuirearú i leith muirir shóisialaigh uilíoch ar mhéid an bharrachais de réir na rátaí dá bhforáiltear sa Tábla sin, déanfar é nó í a mhuirearú ar mhéid an bharrachais sin—

    (2) Notwithstanding subsection (1) and the Table to this section and subject to subsection (3), for the tax year 2011 and for each subsequent tax year where an individual has relevant income that exceeds €100,000, the individual shall, instead of being charged to universal social charge on the amount of the excess at the rates provided for in that Table, be charged on the amount of that excess—

    AN tACHT AIRGEADAIS, 2011

  273. #497203

    (3) D’ainneoin fho-alt (1) agus an Tábla a ghabhann leis an alt seo, don bhliain chánach 2011 agus do gach bliain chánach dá héis i gcás go bhfuil pearsa aonair faoi bhun 70 bliain d’aois agus go bhfuil láncháilíocht aige nó aici le haghaidh seirbhísí faoi Chuid IV den Acht Sláinte 1970, de bhua ailt 45 agus 45A den Acht sin nó Rialachán (CEE) Uimh.1408/71 den 14 Meitheamh, 1971 ón gComhairle, in ionad an phearsa aonair a mhuirearú i leith muirir shóisialaigh uilíoch ar an gcuid den ioncam comhiomlán don bhliain chánach lena mbaineann is mó ná €16,016 de réir an ráta dá bhforáiltear i gcolún (2) den Tábla sin, déanfar é nó í a mhuirearú ar mhéid an bharrachais de réir ráta 4 faoin gcéad.

    (3) Notwithstanding subsection (1) and the Table to this section, for the tax year 2011 and for each subsequent tax year where an individual is aged under 70 years and has full eligibility for services under Part IV of the Health Act 1970, by virtue of sections 45 and 45A of that Act or Council Regulation (EEC) No. 1408/71 of 14 June 1971, the individual shall, instead of being charged to universal social charge on the part of aggregate income for the tax year concerned that exceeds €16,016 at the rate provided for in column (2) of that Table, be charged on the amount of the excess at the rate of 4 per cent.

    AN tACHT AIRGEADAIS, 2011

  274. #497355

    (7) Maidir le fostaí iomchuí, in ionad é nó í a mhuirearú i leith muirir shóisialaigh uilíoch de réir na rátaí dá bhforáiltear in alt 531AN ar an gcuid sin dá ioncam nó dá hioncam comhiomlán do bhliain chánach ar luach saothair iomchuí é a dámhadh le linn na bliana cánach don fhostaí iomchuí, nó ina leith, mar gheall ar a fhostaíocht nó a fostaíocht mar fhostaí de chuid an fhorais shonraithe, déanfar é nó í a mhuirearú i leith muirir shóisialaigh uilíoch (dá ngairtear ‘muirear um luach saothair barrachais bainc’ chun críocha an ailt seo) ar mhéid an luacha saothair sin de réir ráta 45 faoin gcéad don bhliain chánach sin.

    (7) A relevant employee, instead of being charged to universal social charge at the rates provided for in section 531AN on that part of his or her aggregate income for a tax year that constitutes relevant remuneration awarded during the tax year to or in respect of the relevant employee by reason of his or her employment as an employee of the specified institution, shall be charged to universal social charge (to be known, for the purposes of this section, as ‘excess bank remuneration charge’) on the amount of that relevant remuneration at the rate of 45 per cent for that tax year.

    AN tACHT AIRGEADAIS, 2011

  275. #497362

    (10) Laistigh de 46 lá ó dheireadh bliana cánach, déanfaidh fostóir, maidir le gach dámhachtain luacha saothair iomchuí a dhéantar d’fhostaí iomchuí, nó ina leith, sa tréimhse dar tosach dáta rite an Achta Airgeadais, 2011 agus dar críoch an 31 Nollaig, 2011 agus i ngach bliain chánach dá éis sin, tuairisceán a thabhairt agus a sheachadadh ar na Coimisinéirí Ioncaim i cibé foirm a sholáthróidh nó a cheadóidh na Coimisinéirí Ioncaim, lena n-áirítear an fhaisnéis seo a leanas maidir le gach íocaíocht den sórt sin—

    (10) Within 46 days from the end of a tax year an employer shall for each award of relevant remuneration made to or in respect of a relevant employee in the period beginning on the date of the passing of the Finance Act 2011 and ending on 31 December 2011 and in each subsequent tax year make and deliver to the Revenue Commissioners a return, in such form as may be provided or approved by the Revenue Commissioners, including the following information in respect of each such payment—

    AN tACHT AIRGEADAIS, 2011

  276. #497791

    (10) I gcás gur dealraitheach d’oifigeach do na Coimisinéirí Ioncaim go bhfuil aon mhéid cánach iomchuí i ndáil le cnapshuim barrachais ba chóir a áireamh, ach nár áiríodh, i dtuairisceán, nó i gcás go mbeidh an t-oifigeach míshásta faoi aon tuairisceán, ansin féadfaidh an t-oifigeach measúnacht a dhéanamh ar aon duine a dhlífidh an cháin iomchuí a íoc go feadh a bhreithiúnais nó a breithiúnais, agus aon mhéid cánach iomchuí i ndáil le cnapshuim barrachais a bheidh dlite faoi mheasúnacht a dhéanfar de bhua an fho-ailt seo déileálfar leis chun críocha úis ar cháin neamhíoctha mar cháin ab iníoctha an tráth faoina raibh an tuairisceán lena mbaineann le tabhairt.

    (10) Where it appears to an officer of the Revenue Commissioners that there is any amount of relevant tax in relation to an excess lump sum which ought to have been but has not been included in a return, or where the officer is dissatisfied with any return, then the officer may make an assessment on any person liable for the relevant tax to the best of his or her judgment, and any amount of relevant tax in relation to an excess lump sum due under an assessment made by virtue of this subsection shall be treated for the purposes of interest on unpaid tax as having been payable at the time by which the return concerned was due to be made.

    AN tACHT AIRGEADAIS, 2011

  277. #497980

    (2) (a) Chun críocha fho-alt (1), i gcás go ndéanann na Coimisinéirí Ioncaim achoimre asbhainte do thréimhse thuairisceáin a eisiúint chuig príomhaí faoi alt 530D(3), measfar chun críocha uile na nAchtanna Cánach gur tuairisceán arna thabhairt ag an bpríomhaí don Ard-Bhailitheoir ar na híocaíochtaí iomchuí go léir a rinne an príomhaí le linn na tréimhse tuairisceáin sin na mionsonraí ar an achoimre sin agus measfar gurb é an méid cánach a shonrófar ar an achoimre sin méid dliteanais cánach an phríomhí faoin gCaibidil seo arna shonrúaige nó aici.

    (2) (a) For the purposes of subsection (1), where the Revenue Commissioners issue, under section 530D(3), a deduction summary to a principal for a return period, the details on that summary shall, for all the purposes of the Tax Acts, be deemed to be a return made by the principal to the Collector-General of all relevant payments made by the principal during that return period and the amount of tax specified on that summary shall be deemed to be the amount specified by the principal of his or her tax liability under this Chapter.

    AN tACHT AIRGEADAIS, 2011

  278. #498074

    “(5B) I gcás go mbeidh éileamh ar aisíoc, faoi rialacháin arna ndéanamh de réir mhír (b) nó (c) d’fho-alt (5), bunaithe ar cháin arna baint as íocaíocht arna déanamh le fochonraitheoir faoi fho-alt (1), measfar gurb é dáta íocaíochta na cánach sin an dáta a dhéanfar an deimhniúasbhainte arna eisiúint ag príomhaí faoi rialachán 6 de na Rialacháin Chánach Ioncaim (Conarthaí Iomchuí), 2000 i leith na cánach sin a chur faoi bhráid na gCoimisinéirí Ioncaim agus beidh feidhm dá réir sin ag forálacha na nAchtanna Cánach.”.

    ‘‘(5B) Where a claim to repayment, under regulations made in accordance with paragraph (b) or (c) of subsection (5), is based on tax deducted from a payment made to a subcontractor under subsection (1), the date of payment of that tax shall be deemed to be the date on which the certificate of deduction issued by a principal under regulation 6 of the Income Tax (Relevant Contracts) Regulations 2000 in respect of such tax is submitted to the Revenue Commissioners and the provisions of the Tax Acts shall apply accordingly.’’.

    AN tACHT AIRGEADAIS, 2011

  279. #498865

    (3) Más rud é, i dtréimhse chuntasaíochta, go mbeidh ús iníoctha ag cuideachta infheistíochta ar iasacht chun íoc as airgead a caitheadh chun trádáil (dá ngairtear ‘trádáil fhaighte’ san alt seo) a fháil is trádáil a bhí, díreach sula bhfuair an chuideachta infheistíochta í, á seoladh ag cuideachta nach raibh laistigh de réim cánach corparáide, ansin ní bheidh feidhm ag fo-alt (2) maidir leis an oiread sin den ús sin nach mó ná méid na mbrabús nó na ngnóchan de chuid na trádála faighte don tréimhse chuntasaíochta sin a bhfuil cáin inmhuirearaithe orthu faoi Chás I de Sceideal D.

    (3) Where, in an accounting period, interest is payable by an investing company on a loan to defray money applied in acquiring a trade (in this section referred to as an ‘acquired trade’) which immediately before its acquisition by the investing company was carried on by a company which was not within the charge to corporation tax, then subsection (2) shall not apply to so much of that interest as does not exceed the amount of the profits or gains of the acquired trade for that accounting period which are chargeable to tax under Case I of Schedule D.

    AN tACHT AIRGEADAIS, 2011

  280. #499347

    (c) nach raibh an comhlacht poiblí sin i dteideal an cháin go léir a asbhaint a muirearaíodh ar an gcomhlacht poiblí sin, ar na hearraí dochorraithe sin a fháil nó a fhorbairt, ansin, beidh an comhlacht poiblí sin i dteideal an coigeartú cuí a dhéanamh a mbeadh feidhm aige faoi alt 64(6)(a) amhail is dá mba rud é go raibh feidhm ag an scéim earraí caipitiúla maidir leis an idirbheart sin, ach ní mó an coigeartú sin ná an cháin bhreisluacha is inmhuirearaithe ar sholáthar sin na n-earraí sin.”.

    (c) that public body was not entitled to deduct all the tax charged to that public body on the acquisition or development of those immovable goods, then that public body shall be entitled to make the appropriate adjustment that would apply under section 64(6)(a) as if the capital goods scheme applied to that transaction, but that adjustment shall not exceed the value-added tax chargeable on that supply of those goods.’’.

    AN tACHT AIRGEADAIS, 2011

  281. #568348

    go bhfuil comhaontú sínithe aici le Ballstát baile an bhainisteora um chiste caipitil fiontair cáilitheach agus le gach ceann de na Ballstáit eile ina bhfuil sé ar intinn aonaid nó scaireanna an chiste caipitil fiontair cháilithigh a mhargú, ionas go ndéantar a áirithiú go bhfuil na caighdeáin a leagtar síos in Airteagal 26 de Shamhail-Choinbhinsiún Cánach an ECFE maidir le hIoncam agus le Caipiteal á gcomhlíonadh ag an tríú tír agus go n-áirithítear malartú éifeachtach faisnéise i gcúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha;

    has signed an agreement with the home Member State of the manager of a qualifying venture capital fund and with each other Member State in which the units or shares of the qualifying venture capital fund are intended to be marketed to ensure that the third country fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements;

    Rialachán (AE) Uimh. 345/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Aibreán 2013 maidir le cistí caipitil fiontair Eorpacha Téacs atá ábhartha maidir leis an LEE

  282. #568756

    go bhfuil comhaontú sínithe aici le Ballstát baile an bhainisteora um chiste fiontraíochta sóisialta cáilitheach agus le gach Ballstát ina mbeartaítear aonaid agus scaireanna an chiste fiontraíochta sóisialta cháilithigh a mhargú, chun a áirithiú go gcomhlíonfaidh an tríú tír na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach EFCE ar Ioncam agus ar Chaipiteal agus lena áirithítear malartú éifeachtach faisnéis maidir le cúrsaí cánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha;

    has signed an agreement with the home Member State of the manager of a qualifying social entrepreneurship fund and with each other Member State in which the units or shares of the qualifying social entrepreneurship fund are intended to be marketed to ensure that the third country fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements;

    Rialachán (AE) Uimh. 346/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Aibreán 2013 maidir le cistí fiontraíochta sóisialta Eorpacha Téacs atá ábhartha maidir leis an LEE

  283. #572081

    is é an bunphraghas an praghas atá infhála ag na táirgeoirí ón gceannaitheoir ar aonad earra nó seirbhíse arna tháirgeadh i gcáil aschuir, lúide aon cháin (i.e. cánacha ar tháirgí) is iníoctha i leith an aonaid sin mar thoradh ar a tháirgeadh nó ar a dhíol, móide aon fhóirdheontas (i.e. fóirdheontais ar tháirgí) is infhála ar an aonad sin mar thoradh ar a tháirgeadh nó ar a dhíol.

    the basic price is the price receivable by the producers from the purchaser for a unit of a good or service produced as output minus any tax (i.e. taxes on products) payable on that unit as a consequence of its production or sale, plus any subsidy (i.e. subsidies on products) receivable on that unit as a consequence of its production or sale.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  284. #573149

    fóirdheontais dhíreacha ar onnmhairí atá iníoctha go díreach le táirgeoirí cónaitheacha nuair a fhágann na hearraí an chríoch eacnamaíoch nó nuair a sholáthraítear na seirbhísí do neamhchónaithigh — ach amháin cánacha ar tháirgí a íocadh roimh ré arna n-aisíoc ag an teorainn custaim agus tarscaoileadh cánacha a bheadh dlite dá mbeadh na hearraí le díol nó le húsáid laistigh den chríoch eacnamaíoch.

    direct subsidies on exports payable directly to resident producers when the goods leave the economic territory or the services are provided to non-residents — except repayments at the customs frontier of taxes on products previously paid and waiving of the taxes that would be due if the goods were to be sold or used inside the economic territory.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  285. #573412

    íocaíochtaí arna ndéanamh ag teaghlaigh as ceadúnais úinéireachta nó ceadúnais úsáide feithiclí, bád nó aerárthaí, chun críocha nach críocha gnó iad, nó as ceadúnais áineasa fiaigh, foghlaeireachta nó iascaireachta, etc. Is de réir na gcritéar céanna a úsáidtear i gcás íocaíochtaí ó ghnóthais a shainítear an t-idirdhealú idir cánacha agus ceannacháin seirbhísí ón rialtas eadhon, más rud é gur beag an méid oibre atá le déanamh ag an rialtas, má tá obair ar bith le déanamh acu, chun na ceadúnais a eisiúint ós rud é go n-eisiatar go huathoibríoch iad nuair a íoctar na suimeanna atá dlite, is é rud is dóchúla nach bhfuil iontu ach bealach le hioncam a chruinniú, fiú amháin má thugann an rialtas teastas nó údarú éigin mar mhalairt air;

    payments by households for licences to own or use for non-business purposes vehicles, boats or aircraft, or for licences for recreational hunting, shooting or fishing, etc. The distinction between taxes and purchases of services from government is defined according to the same criteria as those used in the case of payments made by enterprises namely, if the issue of licenses involves little or no work on the part of government, the licences being granted automatically on payment of the amounts due, it is likely that they are simply a device to raise revenue, even though the government may provide some kind of certificate, or authorisation, in return;

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  286. #579671

    Is samplaí iad tobhaigh ar tháirgí talmhaíochta allmhairithe, suimeanna cúiteacha airgeadaíochta arna dtobhach ar allmhairí agus ar onnmhairí, tobhaigh ar tháirgeadh siúcra agus an cháin ar iseaglúcóis, cánacha comhfhreagracha ar bhainne agus ar ghránaigh, agus dleachtanna custaim arna dtobhach ar bhonn Tharaif Chomhtháite na gComhphobal Eorpach.

    Examples are levies on imported agricultural products, monetary compensatory amounts levied on imports and exports, sugar production levies and the tax on isoglucose, co-responsibility taxes on milk and cereals, and custom duties levied on the basis of the integrated tariff of the European Communities.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  287. #579860

    Nuair is é an t-údarás cánach a bhailíonn na cuntais ó na gnóthais, is iondúil go n-éilíonn an t-údarás cánach na sonraí a sholáthar ar bhonn náisiúnta d’fhonn a bheith in ann an cháin ar bhrabús a ríomh, agus is é sin an cás is fabhraí a thacaíonn le húsáid sna cuntais náisiúnta.

    When the accounts are collected from the enterprises by the tax authority, the tax authority generally requires that the data are provided on a national basis in order to be able to calculate the tax on profit, and this is the most favourable case for use in national accounts.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  288. #765178

    1. —(1) I gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923, éileofar cáin ioncuim do réir chúig scillinge fén bpunt, agus éileofar barra-cháin i gcóir na bliana san do réir na rátaí gur dá réir a héilíodh í i gcóir na bliana dar thosach an 6adh lá d'Abrán, 1922, fén dlí a bhí i bhfeidhm an uair sin i Saorstát Éireann no sa líomatáiste gurb é sin anois é.

    1.— (1) Income tax shall be charged for the year beginning on the 6th day of April, 1923, at the rate of five shillings in the pound, and super-tax shall be charged for that year at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1922, under the law then in force in Saorstát Eireann or in the area now comprised therein.

    Uimhir 21 de 1923: ACHT AIRGID, 1923

  289. #765180

    (2) Na forálacha reachtúla agus na forálacha eile a bhí i bhfeidhm i Saorstát Éireann no sa líomatáiste gurb é sin anois é i rith na bliana dar thosach an 6adh lá d'Abrán, 1922, i dtaobh na cánach ioncuim agus na barra-chánach, beidh éifeacht acu i dtaobh na cánach ioncuim agus na barra-chánach a éileofar mar adubhradh i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923, éifeacht a bheidh fé réir na n-oiriúnuithe agus na n-atharuithe a dineadh no a déanfar ar na forálacha san leis no fén Acht um Oiriúnú Achtanna, 1922 (Uimh. 2 de 1922) , agus fé réir forálacha Acht na gCánach Dúbalta (Faoiseamh), 1923 (Uimh. 8 de 1923) , agus fé réir forálacha an Achta so.

    (2) The several statutory and other provisions which were in force in Saorstát Eireann or in the area now comprised therein during the year beginning on the 6th day of April, 1922, in relation to income tax and super-tax shall, subject to the adaptations and modifications made or to be made in such provisions by or under the Adaptation of Enactments Act, 1922 (No. 2 of 1922), and subject to the provisions of the Double Taxation (Relief) Act, 1923 (No. 8 of 1923), and subject to the provisions of this Act, have effect in relation to the income tax and super-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1923.

    Uimhir 21 de 1923: ACHT AIRGID, 1923

  290. #765279

    (4) Nuair a fuasclófar fé sna comhachtanna a bronntar ar na Coimisinéirí Ioncuim leis an alt so, an duine 'nar cuireadh de chúram air an t-ús, na dividenda, no na híocaíochtanna bliantúla eile d'íoc, nuair a fuasclófar é o íoc na cánach a bheidh ar na nithe sin beidh an cháin sin inghearrtha agus ionmhuirir fén gcás ceart i Sceideal D, ar an duine a bheidh i dteideal an t-ús, na dividenda, no na híocaíochtanna bliantúla eile sin d'fháil, agus beidh sí iníoctha ag an duine sin.

    (4) When, under the powers conferred on the Revenue Commissioners by this section, the person intrusted with the payment of the interest, dividends, or other annual payments, is relieved from payment of the tax thereon, the said tax shall be assessable and chargeable, under the appropriate case of Schedule D, on, and shall be payable by the person entitled to receive such interest, dividends, or other annual payments,

    Uimhir 21 de 1923: ACHT AIRGID, 1923

  291. #778657

    (2) Na forálacha reachtúla iomdha agus na forálacha iomdha eile a bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1923, i dtaobh cánach ioncuim agus barra-chánach, beidh éifeacht acu, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na barra-chánach a héileofar mar adubhradh, i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1924.

    (2) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1923, in relation to income tax and super tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the super tax to be charged as aforesaid, for the year beginning on the 6th day of April, 1924.

    Uimhir 27 de 1924: ACHT AIRGID, 1924

  292. #778691

    —Chun crícheanna aon mheasa cánach ioncuim i gcóir aon bhliana, a déanfar an 13adh lá de Mheitheamh, 1924, no ina dhiaidh sin, no nár dhin de, roimhe sin, ní ná beadh dul thairis, no chun crícheanna aon luíodú mar gheall ar cháin ioncuim i gcóir aon bhliana, féadfar aon mhéadú no aon bhreis ar aon tuarastal, luach saothair, pinsean, blianacht, no dualgas, i bhfuirm bónus cogaidh, agus aon mhéadú no breis shealadach eile dá shaghas a deonadh i gcoinnibh an mhéaduithe ar an gcostas maireachtana, féadfar agus tuigfar gurbh fhéidir riamh é chur fé cháin mar thuarastal, luach saothair, pinsean, blianacht, no dualgas, pe'ca aca é, agus ní mar fhor-liúntaisí.

    —For the purposes of any assessment to income tax for any year which is made on or after, or has not become final and conclusive before, the 13th day of June, 1924, or of any deduction on account of income tax for any year, any increase of or addition to any salary, remuneration, pension, annuity, or stipend by way of war bonus, and any other like temporary increased or addition granted in order to meet the rise in the cost of living, shall be, and shall be deemed always to have been, chargeable to tax as salary, remuneration, pension, annuity, or stipend, as the case may be, and not as perquisites.

    Uimhir 27 de 1924: ACHT AIRGID, 1924

  293. #779054

    (2) Beidh éifeacht ón 12adh lá de Bhealtaine, 1924, ag an athghairm a dintar leis an alt so ar an Safeguarding of Industries Act, 1921, agus na hathghairmeanna eile a dintar leis an alt so beidh éifeacht acu an 6adh lá d'Abrán, 1924, agus as san amach, sa mhéid go mbaineann na hachtacháin athghairmthe le cáin ioncuim no le barra-cháin, agus beidh éifeacht acu an 1adh lá d'Abrán, 1924, agus as san amach, sa mhéid go mbaineann na hachtacháin athghairmthe le haon cháin eile no le haon diúité.

    (2) The repeal of the Safeguarding of Industries Act, 1921, effected by this section shall take effect as from the 12th day of May, 1924, and the other repeals effected by this section shall take effect as on and from the 6th day of April, 1924, in so far as the repealed enactments relate to income tax or to super tax, and as on and from the 1st day of April, 1924, in so far as the repealed enactments relate to any other tax or any duty.

    Uimhir 27 de 1924: ACHT AIRGID, 1924

  294. #792929

    (3) Na forálacha reachtúla agus na forálacha eile a bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1924, i dtaobh cánach ioncuim agus barra-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na barra-chánach a héileofar mar adubhradh i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1925.

    (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1924, in relation to income tax and super-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the super-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1925,

    Uimhir 28 de 1925: ACHT AIRGID, 1925

  295. #792933

    —Deonfar na saoirsí céanna ón gcáin i gcóir na mblian uile agus fé seach dar tosach an 6adh lá d'Abrán, 1925, an 6adh lá d'Abrán, 1926, agus an 6adh lá d'Abrán, 1927, fé seach, a deonadh le halt 3 den Acht Airgid, 1924 ( Uimh. 27 de 1924 ), ón gcáin i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1924.

    —The like exemptions shall be granted from the tax for the several years beginning on the 6th day of April, 1925, the 6th day of April, 1926, and the 6th day of April, 1927, respectively, as were granted by section 3 of the Finance Act, 1924 (No. 27 of 1924), from the tax for the year beginning on the 6th day of April, 1924.

    Uimhir 28 de 1925: ACHT AIRGID, 1925

  296. #792987

    —(1) Aon uair laistigh de shé bliana tar éis an dáta ar a dtánathas fé aon fhíneáil no pionós fé sna hAchtanna Cánach Ioncuim, mar a leasuítear iad leis an Acht so, maidir no i mbaint leis an gcáin ioncuim no leis an mbarra-cháin do héilíodh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1922, no in aghaidh aon bhliana ina dhiaidh sin, féadfar tosnú ar imeachta chun an fhíneáil no an pionós san do bhaint amach.

    —(1) Proceedings for the recovery of any fine or penalty incurred under the Income Tax Acts as amended by this Act in relation to or connection with the income tax or super-tax charged for the year beginning on the 6th day of April, 1922, or any subsequent year may be begun at any time within six years next after the date on which such fine or penalty was incurred.

    Uimhir 28 de 1925: ACHT AIRGID, 1925

  297. #798580

    (5) Ach na daoine fé seach a ceapfar chucha do bheith go maith ina sláinte le linn a gceaptha, beidh oifigí Mháistir na hArd-Chúirte agus na Máistrí Measaireachta ina n-oifigí inphinsin do réir bhrí na nAchtanna Aois-liúntais a bheidh i bhfeidhm de thurus na huaire, agus do sna hoifigigh sin féin ar imeacht as oifig dóibh no dá n-ionadaithe pearsanta dlíthiúla tar éis bháis dóibh, féadfar pé aois-liúntaisí agus liúntaisí no aiscí eile do dheona a deonfí dhóibh fé sna hAchtanna Aois-liúntais a bheidh i bhfeidhm de thurus na huaire dá gceaptí iad chun Stát-Sheirbhíse buaine Shaorstáit Éireann agus deimhnithe bheith acu o Choimisinéirí na Stát-Sheirbhíse.

    (5) Subject to the persons respectively appointed thereto being in good health at the time of appointment, the offices of the Master of the High Court and of the Taxing-Masters shall be pensionable offices within the Superannuation Acts for the time being in force and there may be granted either to those officers themselves on retirement or to their legal personal representatives on death such superannuation and other allowances or gratuities as might under the Superannuation Acts for the time being in force have been granted had they been appointed to the permanent Civil Service of Saorstát Eireann with certificates from the Civil Service Commissioners.

    Uimhir 27 de 1926: ACHT OIFIGIGH CÚIRTE, 1926

  298. #799833

    (3) Na forálacha reachtúla agus na forálacha eile a bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1925, i dtaobh cánach ioncuim agus barra-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na barra-chánach a héileofar mar adubhradh i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1926.

    (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1925, in relation to income tax and super-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the super-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1926.

    Uimhir 35 de 1926: ACHT AIRGID, 1926

  299. #799865

    —Chun deire do chur le hamhraistí faisnéistear agus achtuítear leis seo, maidir leis an tagairt atá i bhfo-alt (1) d'alt 10 den Acht Airgid, 1924 ( Uimh. 27 de 1924 ), do bhreith a tabharfí do réir alt 196 den Income Tax Act, 1918, go bhfoluíonn agus gur fholuigh sí riamh breith a tabharfí amhlaidh i dtaobh cánach do héileofí i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923. no i gcóir aon bhliana roimhe sin chó maith le breith a tabharfí amhlaidh i dtaobh cánach do héileofí i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1924, no i gcóir aon bhliana ina dhiaidh sin.

    —To remove doubts it is hereby declared and enacted that the reference contained in sub-section (1) of section 10 of the Finance Act, 1924 (No. 27 of 1924), to a determination given pursuant to section 196 of the Income Tax Act, 1918, includes and always did include a determination so given in relation to tax charged for the year beginning on the 6th day of April, 1923, or any previous year as well as a determination so given in relation to tax charged for the year beginning on the 6th day of April 1924, or any subsequent year.

    Uimhir 35 de 1926: ACHT AIRGID, 1926

  300. #800313

    —(1) Cuirtar fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo gach cáin agus diúité a forchuirtar no a buanuítear leis an Acht so ach amháin na diúitéthe ar fheithiclí inneallghluaiste agus an diúité ar cheadúnaisí tiomána gluaisteáin.

    —(1) All taxes and duties imposed or continued by this Act, except the duties on mechanically propelled vehicles and the duty on motor car driving licences, are hereby placed under the care and management of the Revenue Commissioners.

    Uimhir 35 de 1926: ACHT AIRGID, 1926

  301. #800420

    (1) Aon éileamh ar shaoirse o cháin ioncuim no o bharracháin ar an scór gur sa Bhreatain Mhóir no i dTuaisceart Éireann a chomhnuíonn an t-éilitheoir agus ná fuil comhnaí air i Saorstát Éireann is ar na Coimisinéirí Ioncuim agus i pé fuirm a ordóidh siad-san a déanfar é, agus nuair a cruthófar na dátáin chun a sástachta lomhálfidh na Coimisinéirí sin an t-éileamh dá réir sin:

    (1) Any claim for exemption from income tax or super-tax on the ground that the claimant is resident in Great Britain or Northern Ireland and is not resident in Saorstát Eireann shall be made to the Revenue Commissioners in such form as they may prescribe, and the said Commissioners shall on proof of the facts to their satisfaction allow the claim accordingly:

    Uimhir 35 de 1926: ACHT AIRGID, 1926

  302. #803305

    ACHT CHUN ÉIFEACHT REACHTÚIL DO THABHAIRT AR FEADH TRÉIMHSE TEORANTA DO RÚIN A RITHFIDH AN COISTE UM AIRGEAD DE DHÁIL ÉIREANN AG FORCHUR, AG ATHNUACHAINT, NO AG ATHARÚ CÁNACH, NO AG CUR DEIRE LÉI, AGUS CHUN SOCRÚ DO DHÉANAMH MAIDIR LE hÍOCAÍOCHTA, LAIGHEADUITHE, CÁINMHEASA, MUIRIR AGUS NITHE EILE A DÉANFAR DE BHARR AON CHÁNACH SEALADAÍ GO mBEIFEAR AG COINNE LE hATHNUACHAINT ÓN OIREACHTAS UIRTHI.

    AN ACT TO GIVE STATUTORY EFFECT FOR A LIMITED PERIOD TO RESOLUTIONS OF THE COMMITTEE ON FINANCE OF DÁIL EIREANN IMPOSING, RENEWING, VARYING, OR ABOLISHING TAXATION, AND TO MAKE PROVISION WITH RESPECT TO PAYMENTS, DEDUCTIONS, ASSESSMENTS, CHARGES, AND OTHER THINGS MADE OR DONE ON ACCOUNT OF ANY TEMPORARY TAX IN ANTICIPATION OF THE RENEWAL OF THE TAX BY THE OIREACHTAS.

    Uimhir 7 de 1927: ACHT UM BHAILIÚ SHEALADACH CÁNACH, 1927

  303. #803376

    (a) go ndéanfar, mara rithidh an Coiste um Airgead laistigh de dhá mhí tar éis dul in éag don cháin rún fén Acht so ag athnuachaint na cánach (tar éis atharú no gan atharú do dhéanamh), méid na híocaíochta no na lascaine sin d'aisíoc no do dhéanamh suas ar bheith caithte don dá mhí sin, agus

    ( a ) if a resolution under this Act renewing the tax (with or without modification) is not passed by the Committee on Finance within two months after the expiration of the tax, the amount of such payment or deduction shall be repaid or made good on the expiration of such two months, and

    Uimhir 7 de 1927: ACHT UM BHAILIÚ SHEALADACH CÁNACH, 1927

  304. #807760

    (3) Na forálacha reachtúla agus na forálacha eile a bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1926, i dtaobh cánach ioncuim agus barra-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na barra-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1927.

    (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1926, in relation to income tax and super-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the super-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1927.

    Uimhir 18 de 1927: ACHT AIRGID, 1927

  305. #815867

    (3) Na forálacha reachtúla agus na forálacha eile a bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1927, i dtaobh cánach ioncuim agus barra-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na barra-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1928.

    (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1927, in relation to income tax and super-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the super-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1928.

    Uimhir 11 de 1928: ACHT AIRGID, 1928

  306. #824152

    (3) Na forálacha reachtúla agus na forálacha eile a bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1928, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1929.

    (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1928, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1929.

    Uimhir 32 de 1929: ACHT AIRGID, 1929

  307. #824252

    —(1) Na hachtacháin sin sna hAchtanna Cánach Ioncuim le n-a socruítear go ndéanfar cáin ioncuim fé Sceideal D d'áireamh i gcásanna áirithe do réir mhéid iomlán iarmhéid na bproifit no na sochar do réir mheán tréimhse trí mblian no tréimhse is giorra ná trí bliana, scuirfid d'éifeacht do bheith acu, agus aon cháin ioncuim, ar phroifití no ar shochair, is ionmhuirir fé Chás I no fé Chás II de Sceideal D, agus do háireofaí mar adubhradh mara mbeadh an t-alt so, déanfar, fé réir forálacha an Achta so agus na bhforálacha ina dhiaidh seo den alt so, í d'áireamh do réir mhéid iomlán proifit no sochar na bliana roimh bhliain an cháinmheasa.

    —(1) Such enactments in the Income Tax Acts as provide that income tax under Schedule D shall in certain cases be computed on the full amount of the balance of the profits or gains, upon an average of three years or less than three years, shall cease to have effect, and any income tax in respect of profits or gains chargeable under Case I. or under Case II. of Schedule D, which would but for this section have been computed as aforesaid shall subject to the provisions of this Act and to the subsequent provisions of this section, be computed on the full amount of the profits or gains of the year preceding the year of assessment.

    Uimhir 32 de 1929: ACHT AIRGID, 1929

  308. #824294

    (3) Más rud é, aon am tar éis an 5adh lá d'Abrán, 1931, go dtiocfidh aon duine i seilbh aon chéirde, gairme no slí beatha a bhí ar siúl go dtí san ag duine eile agus nách cás é le n-a mbaineann mír (1) den riail seo, déanfar an cháin is iníoctha in aghaidh gach bliana cáinmheasa ag an duine a thiocfidh i seilbh mar adubhradh d'áireamh fé is dá ndineadh sé an cheárd, an ghairm no an tslí bheatha do bhunú no do thosnú an t-am san, agus déanfar an cháin is iníoctha in aghaidh gach bliana cáinmheasa ag an duine go raibh an cheárd, an ghairm no an tslí bheatha ar siúl aige go dtí san d'áireamh fé is dá mbeifí tar éis eirghe aisti.

    (3) If at any time after the 5th day of April, 1931, any person succeeds to any trade, profession or vocation which until that time was carried on by another person and the case is not one to which paragraph (1) of this rule applies, the tax payable for all years of assessment by the person succeeding as aforesaid shall be computed as if he had set up or commenced the trade, profession or vocation at that time, and the tax payable for all years of assessment by the person who until that time carried on the trade, profession or vocation shall be computed as if it had then been discontinued.

    Uimhir 32 de 1929: ACHT AIRGID, 1929

  309. #830259

    (3) Na forálacha reachtúla agus na forálacha eile a bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1929, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha Chuid II den Acht Airgid, 1929 (Uimh. 32 de 1929) agus forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1930.

    (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1929, in relation to income tax and sur-tax shall, subject to the provisions of Part II of the Finance Act, 1929 (No. 32 of 1929) and of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1930.

    Uimhir 20 de 1930: ACHT AIRGID, 1930

  310. #840475

    (3) Na forálacha reachtúla agus na forálacha eile bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1930, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha Chuid II den Acht Airgid, 1929 (Uimh. 32 de 1929) agus forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1931.

    (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1930, in relation to income tax and sur-tax shall, subject to the provisions of Part II. of the Finance Act, 1929 (No. 32 of 1929), and of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1931.

    Uimhir 31 de 1931: ACHT AIRGID, 1931

  311. #851113

    (3) Na forálacha reachtúla agus eile bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1931, i dtaobh cánach ioncuim agus for-chánach agus fós na forálacha den Acht so i dtaobh na for-chánach in aghaidh na bliana san, beidh éifeacht acu uile agus fé seach, fé réir forálacha eile an Achta so, maidir leis an gcáin ioncuim agus leis an bhfor-cháin a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1932.

    (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1931, in relation to income tax and sur-tax and also the provisions of this Act in relation to the sur-tax for that year shall, subject to the other provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1932.

    Uimhir 20 de 1932: ACHT AIRGID, 1932

  312. #851175

    “18.—(1) I gcás duine d'fháil bháis roimh an 6adh lá d'Abrán, 1932, no ar an lá san no dá éis sin féadfar cáinmheas no céad cháinmheas breise (pe'ca aca é) do dhéanamh, in aghaidh na bliana cáinmheasa ina bhfuair an duine sin bás no in aghaidh aon bhliana no blianta de sna sé bliana díreach roimh an mbliain sin ar an mbrabús no ar an sochar do tháinig no d'fhas chun an duine sin sara bhfuair sé bás, agus beidh suim na cánach ar an mbrabús no ar an sochar san ina fiacha bheidh ar estát an duine sin agus iníoctha as, agus beidh seiceadúir no riarthóir an duine sin ioncháinmheasta agus ionmhuirir maidir leis an gcáin sin.

    "18-(1) Where a person dies whether before, on, or after the 6th day of April, 1932, an assessment or an additional first assessment (as the case may be), may be made for the year of assessment in which such person dies or for any one or more of the six years next preceding that year in respect of the profits or gains which arose or accrued to such person before his death, and the amount of the tax on such profits or gains shall be a debt due from and payable out of the estate of such person, and the executor or administrator of such person shall be assessable and chargeable in respect of such tax.

    Uimhir 20 de 1932: ACHT AIRGID, 1932

  313. #851204

    Má bhíonn cíos is mó ná an luach bliantúil do rinneadh amach mar a horduítear leis an alt san 187 iníoctha ag an duine bheidh fé cháinmheas, ansan, nuair a bheidh méid an cháinmheasa fén riail seo á dhéanamh amach, ní déanfar aon laigheadú mar gheall ar an gcíos san, ach nuair a bheidh an duine bheidh fé cháinmheas ag íoc an chíosa san beidh sé i dteideal suim do bhaint agus do choimeád as, i dteanta na cánach ioncuim a bheidh sé i dteideal a bhaint as fé rialacha Sceidil A, suim is có-ionann le méid na cánach ar an mbreis a bheidh ag an gcíos ar an luach bliantúil sin agus an cháin sin do réir an ráta no na rátaí cánach do bhí i bhfeidhm i rith na tréimhse gur le n-a linn do bhí an íocaíocht san ag teacht chun bheith dlite.

    Where a rent in excess of the annual value ascertained as prescribed by the said section 187 is payable by the person assessed then, in arriving at the amount of the assessment under this rule, no deduction shall be made in respect of such rent, but the person assessed shall on making payment thereof be entitled, in addition to the deduction of income tax which he is entitled to make under the rules of Schedule A, to deduct and retain thereout a sum representing the amount of the tax on the excess of the rent over such annual value at the rate or rates of tax in force during the period through which such payment was accruing due.

    Uimhir 20 de 1932: ACHT AIRGID, 1932

  314. #863058

    (3) Na forálacha reachtúla agus eile bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1932, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1933.

    (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1932, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1933.

    Uimhir 15 de 1933: ACHT AIRGID, 1933

  315. #863595

    —Féadfar gairm thionnscnaimh, fógra tairiscinte, gairm no próiseas eile (pe'ca tionnscnamhach no eadar-labharthach do) do bhéarfar amach as an Ard-Chúirt maidir le himeacht a bheidh beartuithe no bheidh ar feitheamh sa Chúirt sin chun aon chánach no diúité do bhaint amach a bheidh de thurus na huaire fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim no chun aon fhíneála, pionóis, no geallbhruide do bhaint amach fé n-a raghfar i dtaobh aon chánach no diúité den tsórt san, féadfar, le cead na hArd-Chúirte, san do sheirbheáil ar dhuine bheidh ina chomhnaí sa Bhreatain Mhóir i gcás 'na bhféadfaí agus pé uair 'na bhféadfaí, leis an gcead san, an próiseas san do sheirbheáil go dleathach ar an duine sin dá mba in áit eile (lasmuich de Shaorstát Éireann) seachas sa Bhreatain Mhóir do bheadh an duine sin ina chomhnaí.

    —An originating summons, notice of motion, summons, or other process (whether originating or interlocutory) issued out of the High Court in relation to a proceeding intended or pending in that Court for the recovery of any tax or duty for the time being under the care and management of the Revenue Commissioners or any fine, penalty, or forfeiture incurred in connection with any such tax or duty may, by leave of the High Court, be served on a person resident in Great Britain if and whenever the circumstances are such that such process could, with such leave, be lawfully served on such person if he were resident elsewhere (outside Saorstát Eireann) than in Great Britain.

    Uimhir 15 de 1933: ACHT AIRGID, 1933

  316. #877542

    (3) Na forálacha reachtúla agus eile bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1933, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1934.

    (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1933, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1934.

    Uimhir 31 de 1934: ACHT AIRGID, 1934

  317. #893623

    (3) Na forálacha reachtúla agus eile bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1934, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1935.

    (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1934, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1935.

    Uimhir 28 de 1935: ACHT AIRGID, 1935

  318. #893631

    —(1) Isé luach bliantúil gur ina thaobh a bheidh cáin fé Sceideal A den Income Tax Act, 1918, le héileamh ar gach tionóntachán agus ar gach ionoighreacht ionrátuithe (seachas tailte agus seachas tithe feirme agus foirgintí feirme bheidh ar seilbh i dteanta tailte chun feirmeoireachta do dhéanamh ar na tailte sin) ná cúig cheathrú dá luach bliantúil mar a déanfar san amach sa tslí ceangaltar le fo-alt (1) d'alt 187 den Acht san in ionad fíormhéide an luacha bhliantúla san, agus beidh éifeacht ag an alt san 187 maidir le cáin d'éileamh fén Sceideal san A ar gach tionóntachán agus gach ionoighreacht ionrátuithe den tsórt san roimhráite fé is dá leasuítí fo-alt (1) den alt san dá réir sin.

    —(1) The annual value with reference to which tax under Schedule A of the Income Tax Act, 1918, is to be charged on all tenements and rateable hereditaments (other than lands and other than farmhouses and farm buildings occupied with lands for the purpose of farming such lands) shall be five-fourths of the annual value thereof as ascertained in the manner required by sub-section (1) of section 187 of the said Act in lieu of the exact amount of such annual value, and the said section 187 shall have effect in relation to the charge of tax under the said Schedule A on all such tenements and rateable hereditaments as aforesaid as if sub-section (1) thereof were amended accordingly.

    Uimhir 28 de 1935: ACHT AIRGID, 1935

  319. #904474

    (3) Na forálacha reachtúla agus eile bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1935, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1936.

    (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1935, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1936.

    Uimhir 31 de 1936: ACHT AIRGID, 1936

  320. #917894

    (3) Na forálacha reachtúla agus eile bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1936, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na forchánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1937.

    (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1936, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be Charged as aforesaid for the year beginning on the 6th day of April, 1937.

    Uimhir 18 de 1937: ACHT AIRGID, 1937

  321. #929331

    (2) Más rud é go ndearnadh, roimh an Acht so do rith, asbaint alos na cánach ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1938, agus gur haisíocadh méid na hasbainte sin toisc oibriú forálacha Achta 1927, tuigfear, chun crícheanna ailt 211 den Income Tax Act, 1918 (mar a hatharuítear é leis an bhfo-alt san roimhe seo den alt so), ná dearnadh an asbaint sin riamh agus is dá réir sin a bheidh feidhm agus éifeacht ag an alt san (mar a hatharuítear é amhlaidh).

    (2) Where, before the passing of this Act, a deduction was made in respect of the income tax for the year beginning on the 6th day of April, 1938, and the amount of such deduction was refunded on account of the operation of the provisions of the Act of 1927, such deduction shall, for the purposes of section 211 of the Income Tax Act, 1918, (as modified by the foregoing sub-section of this section), be deemed never to have been made and that section (as so modified) shall apply and have effect accordingly.

    Uimhir 18 de 1938: ACHT UM CHÁNACHA DO BHAILIÚ (DAINGNIÚ), 1938

  322. #930785

    (3) Na forálacha reachtúla agus eile bhí i bhfeidhm an 5adh lá d'Abrán, 1938, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1938.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1938, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1938.

    Uimhir 25 de 1938: ACHT AIRGEADAIS, 1938

  323. #939555

    (3) Na forálacha reachtúla agus eile, uile agus fé seach, a bhí i bhfeidhm an 5adh lá d'Abrán, 1939, i dtaobh cánach ioncuim agus for-chánach agus fós na forálacha i dtaobh méaduithe ar na rátaí for-chánach atá san Acht so beidh éifeacht acu, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana san dar tosach an 6adh lá d'Abrán, 1939.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1939, in relation to income tax and sur-tax and also the provisions relating to increases in the rates of sur-tax contained in this Act shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the said year beginning on the 6th day of April, 1939.

    Uimhir 18 de 1939: ACHT AIRGEADAIS, 1939

  324. #939591

    —(1) Bhéarfar saoirse o cháin fé Sceideal D den Income Tax Act, 1918, alos brabús aon scuab-ghill ar n-a chur ar siúl fé Acht na nOispidéal Puiblí, 1933 (Uimh. 18 de 1933) , do bheadh, mara mbeadh an t-alt so, ion-cháinmheasta fé Chás I den Sceideal san D ar bhunathóirí (do réir bhrí Acht na nOispidéal Puiblí, 1933 , adubhradh) an scuab-ghill sin no ar an gcoiste scuab-ghill ar n-a cheapadh do bhun an Achta san ag bunathóirí sin an scuab-ghill sin chun críche an scuab-ghill sin.

    —(1) Exemption shall be granted from tax under Schedule D of the Income Tax Act, 1918, in respect of the profits of any sweepstake held under the Public Hospitals Act, 1933 (No. 18 of 1933), which, but for this section, would have been assessable under Case I of the said Schedule D on the organisers (within the meaning of the said Public Hospitals Act, 1933 ) of such sweepstake or on the sweepstake committee appointed in pursuance of that Act for the purpose of such sweepstake by the said organisers thereof.

    Uimhir 18 de 1939: ACHT AIRGEADAIS, 1939

  325. #939603

    —Má bhíonn duine ina shealbhaire ar thalamh go gcáinmheastar é i dtaobh a shealbhuithe fé Sceideal B den Income Tax Act, 1918, agus go mbeidh sé freisin ina únaer no ina pháirt-únaer ar stail a coimeádtar de ghnáth ar an talamh san, tuigfear, chun crícheanna na nAchtanna Cánach Ioncuim, gur as sealbhú an tailimh sin a thagann na brabúis a gheibheann an duine sin as táillí gheibhtear no is ionfhálta as láracha le daoine eile d'fháil na staile sin ar an talamh san.

    —Where a person who is the occupier of land in respect of the occupation of which he is assessed under Schedule B of the Income Tax Act, 1918, is also the owner or part owner of a stallion which is ordinarily kept on such land, profits derived by such person from fees received or receivable for the service by such stallion on such land of mares owned by other persons shall be deemed, for the purposes of the Income Tax Acts, to arise from the occupation of such land.

    Uimhir 18 de 1939: ACHT AIRGEADAIS, 1939

  326. #945503

    —(1) Gach suim a híocfar no a hasbhainfear i leith cánach ioncuim fé cheann dhá mhí tar éis an 5adh lá d'Abrán, 1940, agus gan inti ach íoc no asbhaint a déanfar de bhuadh ailt 6 den Acht um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927) , i leith cánach ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1940, is do réir sé scillinge agus reul sa phunt a háirmheofar í agus beidh feidhm agus éifeacht ag an alt san 6 maidir léi amhail is gurbh é an ráta san an ráta caighdeánach cánach ioncuim don bhliain dar thosach an 6adh lá d'Abrán, 1939.

    —(1) Every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1940, which consists wholly of a payment or deduction made by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1940, shall be calculated at the rate of six shillings and sixpence in the pound, and the said section 6 shall apply and have effect in relation thereto as if that rate had been the standard rate of income tax for the year beginning on the 6th day of April, 1939.

    Uimhir 33 de 1939: ACHT AIRGEADAIS (Uimh. 2), 1939

  327. #945505

    (2) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir le gach suim a híocfar no a hasbhainfear i leith cánach ioncuim fé cheann dhá mhí tar éis an 5adh lá d'Abrán, 1940, agus cuid di ina híoc no ina hasbhaint a déanfar i leith cánach ioncuim in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1939, agus an chuid eile dhi ina híoc no ina hasbhaint a déanfar, de bhuadh ailt 6 den Acht um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927) , i leith cánach ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1940, sé sin le rá:—

    (2) The following provisions shall apply and have effect in relation to every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1940, which consists partly of a payment or deduction made in respect of income tax for the year beginning on the 6th day of April, 1939, and partly of a payment or deduction made by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1940, that is to say:—

    Uimhir 33 de 1939: ACHT AIRGEADAIS (Uimh. 2), 1939

  328. #945509

    (b) an chuid den tsuim sin is íoc no asbhaint a déanfar, de bhuadh an ailt sin 6, i leith cánach ioncuim don bhliain dar tosach an 6adh lá d'Abrán, 1940, is do réir sé scillinge agus reul sa phunt a háirmheofar í agus beidh feidhm agus éifeacht ag an alt san 6 maidir léi amhail is gurbh é an ráta san an ráta caighdeánach cánach ioncuim don bhliain dar thosach an 6adh lá d'Abrán, 1939.

    ( b ) so much of the said sum as consists of a payment or deduction made, by virtue of the said section 6, in respect of income tax for the year beginning on the 6th day of April, 1940, shall be calculated at the rate of six shillings and sixpence in the pound, and the said section 6 shall apply and have effect in relation thereto as if that rate had been the standard rate of income tax for the year beginning on the 6th day of April, 1939.

    Uimhir 33 de 1939: ACHT AIRGEADAIS (Uimh. 2), 1939

  329. #950570

    (3) Na forálacha reachtúla agus cile, uile agus fé seach, a bhí i bhfeidhm an 5adh lá d'Abrán, 1940, i dtaobh cánach ioncuim agus for-chánach agus fós na forálacha i dtaobh méaduithe ar na rátaí for-chánach atá san Acht so beidh éifeacht aca, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana san dar tosach an 6adh lá d'Abrán, 1940.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1940, in relation to income tax and sur-tax and also the provisions relating to increases in the rates of sur-tax contained in this Act shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the said year beginning on the 6th day of April, 1940.

    Uimhir 14 de 1940: ACHT AIRGEADAIS, 1940

  330. #957773

    (3) Na forálacha reachtúla agus eile bhí i bhfeidhm an 5adh lá d'Abrán, 1941, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht aca uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana san dar tosach an 6adh lá d'Abrán, 1941.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1941, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the said year beginning on the 6th day of April, 1941.

    Uimhir 14 de 1941: ACHT AIRGEADAIS, 1941

  331. #958310

    (2) Má bhí trí cinn no níos mó de bhlianta trádála as a chéile ann maidir le cuideachtain agus gur chríochniugh an ceann deiridh díobh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, agus gur caillteanas an tora glan do tháinig as an trádáil no as an ngnó do bhí ar siúl ag an gcuideachtain sin sa trí bhliaindeiridh de sna blianta trádála san, ansan agus sa chás san, chun cáin bhrabúis chorparáide bhreise do mheas ar an gcuideachtain sin, béarfar ar aghaidh an bhreis a bheidh ag an gcaillteanas san ar an mbrabús leis an gcuideachtain sin d'eirigh san eatramh agus, chó fada is ragha sí, déanfar í bhaint as brabús no í chur i gcoinnibh brabúis, leis an gcuideachtain sin, is ionchurtha fén gcáin sin.

    (2) If there have been, in respect of a company, three or more consecutive trade years the last of which ended in the year ended on the 31st day of August, 1939, and the net result of the trade or business carried on by such company in the three last of such trade years has been a loss, then and in such case, for the purpose of the assessment of such company to excess corporation profits tax, such loss shall, to the extent to which it exceeds the profits of such company arising in the interim period, be carried forward and, so far as it will extend, be deducted from or set-off against profits of such company chargeable with the said tax.

    Uimhir 14 de 1941: ACHT AIRGEADAIS, 1941

  332. #958312

    (3) Má bhí dhá cheann, agus gan níos mó, de bhlianta trádála as a chéile ann maidir le cuideachtain agus gur chríochnuigh an bhliain deiridh díobh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, agus gur caillteanas an tora glan do tháinig as an trádáil no as an ngnó bhí ar siúl ag an gcuideachtain sin sa dá bhliain trádála san, ansan agus sa chás san, chun cáin bhrabúis chorparáide bhreise do mheas ar an gcuideachtain sin, béarfar ar aghaidh an bhreis a bheidh ag an gcaillteanas san ar an mbrabús leis an gcuideachtain sin d'eirigh san eatramh agus, chó fada is ragha sí, déanfar í bhaint as brabús no í chur i gcoinnibh brabúis, leis an gcuideachtain sin, is ionchurtha fén gcáin sin.

    (3) If there have been, in respect of a company, two and only two consecutive trade years the later of which ended in the year ended on the 31st day of August, 1939, and the net result of the trade or business carried on by such company in those two trade years has been a loss, then and in such case, for the purpose of the assessment of such company to excess corporation profits tax, such loss shall, to the extent to which it exceeds the profits of such company arising in the interim period, be carried forward and, so far as it will extend, be deducted from or set-off against profits of such company chargeable with the said tax.

    Uimhir 14 de 1941: ACHT AIRGEADAIS, 1941

  333. #958314

    (4) Má bhí aon bhliain amháin trádála ann maidir le cuideachtain agus ná raibh a thuilleadh agus gur chríochnuigh an bhliain trádála san sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, agus gur caillteanas an tora glan do tháinig as an trádáil no as an ngnó bhí ar siúl ag an gcuideachtain sin sa bhliain trádála san, ansan agus sa chás san, chun cáin bhrabúis chorparáide bhreise do mheas ar an gcuideachtain sin, béarfar ar aghaidh an bhreis a bheidh ag an gcaillteanas san ar an mbrabús leis an gcuideachtain sin d'eirigh san eatramh agus, chó fada is ragha sí, déanfar í bhaint as brabús no í chur i gcoinnibh brabúis, leis an gcuideachtain sin, is ionchurtha fén gcáin sin.

    (4) If there has been, in respect of a company, one and only one trade year and that trade year ended in the year ended on the 31st day of August, 1939, and the net result of the trade or business carried on by such company in that trade year has been a loss, then and in such case, for the purpose of the assessment of such company to excess corporation profits tax, such loss shall, to the extent to which it exceeds the profits of such company arising in the interim period, be carried forward and, so far as it will extend, be deducted from or set-off against profits of such company chargeable with the said tax.

    Uimhir 14 de 1941: ACHT AIRGEADAIS, 1941

  334. #965178

    (2) Eileofar forcháin (seachas forcháin bhreise) in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1942, ar ioncum aon phearsan ar mó ná míle agus cúig céad punt iomlán a ioncuim o gach taobh, agus is ar na rátaí ar a n-éilítear í in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1941, a héileofar amhlaidh í.

    (2) Sur-tax (other than excess sur-tax) for the year beginning on the 6th day of April, 1942, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1941.

    Uimhir 14 de 1942: ACHT AIRGEADAIS, 1942

  335. #965180

    (3) I gcás ioncum iomlán, do réir bhrí ailt 5 den Acht Airgeadais, 1941 (Uimh. 14 de 1941) , aon phearsan in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1942, do bheith níos mó ná míle agus cúig céad punt agus aon bhrabús den tsórt a luaidhtear san alt san 5 do bheith ina chuid de, déanfar diúité breise forchánach (dá ngairmtear forcháin bhreise san alt so) d'éileamh in aghaidh na bliana san dar tosach an 6adh lá d'Abrán, 1942, do réir seacht scillinge agus reul fén bpunt alos an oiread den ioncum san agus is ionchurtha fé de bhuadh fo-ailt (1) den alt san 5 ar n-a mhodhnú agus ar n-a chur i mbaint tré na forálacha ina dhiaidh seo den alt so.

    (3) Where the total income, within the meaning of section 5 of the Finance Act, 1941 (No. 14 of 1941), of any individual for the year beginning on the 6th day of April, 1942, exceeds one thousand five hundred pounds and includes any such profits as are mentioned in the said section 5, an additional duty of sur-tax (in this section referred to as excess sur-tax) shall be charged for the said year beginning on the 6th day of April, 1942, at the rate of seven shillings and sixpence in the pound in respect of so much of the said income as is made chargeable therewith by sub-section (1) of the said section 5 as modified and applied by the subsequent provisions of this section.

    Uimhir 14 de 1942: ACHT AIRGEADAIS, 1942

  336. #965182

    (4) Na forálacha reachtúla agus na forálacha eile do bhí i bhfeidhm an 5adh lá d'Abrán, 1942, i dtaobh cánach ioncuim agus forchánach (le n-a n-áirmhítear forcháin bhreise), beidh éifeacht aca uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na forchánach (le n-a n-áirmhítear forcháin bhreise) a héileofar mar adubhradh in aghaidh na bliana san dar tosach an 6adh lá d'Abrán, 1942.

    (4) The several statutory and other provisions which were in force on the 5th day of April, 1942, in relation to income tax and sur-tax (including excess sur-tax) shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax (including excess sur-tax) to be charged as aforesaid for the year beginning on the 6th day of April, 1942.

    Uimhir 14 de 1942: ACHT AIRGEADAIS, 1942

  337. #965295

    “agus, fós, más sa bhliain roimh an mbliain roimh an mbliain cháinmhéasa bhí an duine i seilbh na hoifige no na fostaíochta no a tháinig sé i dteideal na blianachta, an phinsin no an dualgais mar an gceád uair beidh sé i dteideal, ar fhógra i scríbhinn do thabhairt don chigire chánach laistigh de dhá mhí dhéag tar éis deireadh na bliana cáinmheasa, go gcuirfí fé cháin é do réir méid an tsochair oifige in aghaidh na bliana cáinmheasa.”

    "provided also that, where the person first held the office or employment or became entitled to the annuity, pension, or stipend in the year next before the year preceding the year of assessment, he shall be entitled, on giving notice in writing to the inspector of taxes within twelve months after the end of the year of assessment, to be charged on the amount of the emoluments for the year of assessment."

    Uimhir 14 de 1942: ACHT AIRGEADAIS, 1942

  338. #970125

    (4) Bainfidh alt 54 den Drainage and Improvement of Lands Act (Ireland), 1863, leis an airgead uile a leagfar agus a cuirfear mar ráta agus mar cháin ar dhílseánaigh aon phlásáin no paiste tailimh de bhun an mhuirir a cuirfear ar an bplásán no ar an bpaiste sin leis an ordú muirir fén Acht so.

    (4) Section 54 of the Drainage and Improvement of Lands Act (Ireland), 1863, shall apply to all moneys assessed, rated, and taxed on the proprietors of any lot or parcel of land pursuant to the charge on such lot or parcel made by the charging order under this Act.

    Uimhir 13 de 1943: ACHT SILTIN CHEANNTAR NA FORGHASA, 1943

  339. #970597

    (2) Eileofar forcháin (seachas forcháin bhreise) in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1943, ar ioncum aon phearsan ar mó ná míle agus cúig céad punt iomlán a ioncuim o gach taobh, agus is ar na rátaí ar a n-éilítear í in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1942 a héileofar amhlaídh í.

    (2) Sur-tax (other than excess sur-tax) for the year beginning on the 6th day of April, 1943, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1942.

    Uimhir 16 de 1943: ACHT AIRGEADAIS, 1943

  340. #970599

    (3) I gcás ioncum iomlán, do réir bhrí ailt 5 den Acht Airgeadais, 1941 (Uimh. 14 de 1941) , aon phearsan in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1943, do bheith níos mó ná míle agus cúig céad punt agus aon bhrabús den tsórt a luaidhtear san alt san 5 do bheith ina chuid de, déanfar diúité breise forchánach (dá ngairmtear forcháin bhreise san alt so) d'éileamh in aghaidh na bliana san dar tosach an 6adh lá d'Abrán, 1943, do réir seacht scillinge agus reul fén bpunt alos an oiread den ioncum san agus is ionchurtha fé de bhuadh fo-ailt (1) den alt san 5 arna mhodhnú agus arna thonasc trí na forálacha ina dhiaidh seo den alt so.

    (3) Where the total income, within the meaning of section 5 of the Finance Act, 1941 (No. 14 of 1941), of any individual for the year beginning on the 6th day of April, 1943, exceeds one thousand five hundred pounds and includes any such profits as are mentioned in the said section 5, an additional duty of sur-tax (in this section referred to as excess sur-tax) shall be charged for the said year beginning on the 6th day of April, 1943, at the rate of seven shillings and sixpence in the pound in respect of so much of the said income as is made chargeable therewith by sub-section (1) of the said section 5 as modified and applied by the subsequent provisions of this section.

    Uimhir 16 de 1943: ACHT AIRGEADAIS, 1943

  341. #970601

    (4) Na forálacha reachtúla agus na forálacha eile do bhí i bhfeidhm an 5adh lá d'Abrán, 1943, i dtaobh cánach ioncuim agus forchánach (lena n-áirmhítear forcháin bhreise), beidh éifeacht aca uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na forchánach (lena n-áirmhítear forcháin bhreise) a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1943.

    (4) The several statutory and other provisions which were in force on the 5th day of April, 1943, in relation to income tax and sur-tax (including excess sur-tax) shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax (including excess sur-tax) to be charged as aforesaid for the year beginning on the 6th day of April, 1943.

    Uimhir 16 de 1943: ACHT AIRGEADAIS, 1943

  342. #973930

    (2) Más rud é go ndearnadh, roimh dháta an Achta so do rith, asbhaint alos na cánach ioncaim in aghaidh na bliana dar tosach an 6ú lá dAbrán, 1944, agus gur haisíocadh méid na hasbhainte sin toisc oibriú forálacha Achta 1927, is tuigthe chun crícheanna ailt 211 den Income Tax Act, 1918, arna mhodhnú le fo-alt (1) den alt so, ná dearnadh an asbhaint sin riamh agus beidh feidhm agus éifeacht ag an alt san, arna mhodhnú amhlaidh, dá réir sin.

    (2) Where, before the passing of this Act, a deduction was made in respect of the income tax for the year beginning on the 6th day of April, 1944, and the amount of the deduction was refunded on account of the operation of the provisions of the Act of 1927, the deduction shall, for the purposes of section 211 of the Income Tax Act, 1918, as modified by sub-section (1) of this section, be deemed never to have been made and that section, as so modified, shall apply and have effect accordingly.

    Uimhir 14 de 1944: AN tACHT UM CHÁNACHA DO BHAILIÚ (DAINGNIÚ), 1944

  343. #974524

    (2) Éileofar forcháin (seachas forcháin bhreise) in aghaidh na bliana dar tosach an 6ú lá dAbrán, 1944, ar ioncam aon phearsan ar mó ná míle agus cúig céad punt iomlán a ioncaim ó gach taobh, agus is ar na rátaí ar a n-éilítear í in aghaidh na bliana dar tosach an 6ú lá dAbrán, 1943, a héileofar amhlaidh í.

    (2) Sur-tax (other than excess sur-tax) for the year beginning on the 6th day of April, 1944, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1943.

    Uimhir 18 de 1944: AN tACHT AIRGEADAIS, 1944

  344. #974528

    (4) Na forála, reachtúil agus eile, do bhí i bhfeidhm an 5ú lá dAbrán, 1944, i dtaobh cánach ioncaim agus forchánach (lena n-áirítear forcháin bhreise), beidh éifeacht acu uile agus fé seach, fé réir forál an Achta so, i dtaobh na cánach ioncaim agus na forchánach (lena n-áirítear forcháin bhreise) a héileofar mar adúradh in aghaidh na bliana dar tosach an 6ú lá dAbrán, 1944.

    (4) The several statutory and other provisions which were in force on the 5th day of April, 1944, in relation to income tax and sur-tax (including excess sur-tax) shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax (including excess sur-tax) to be charged as aforesaid for the year beginning on the 6th day of April, 1944.

    Uimhir 18 de 1944: AN tACHT AIRGEADAIS, 1944

  345. #974586

    —(1) Bhéarfar saoirse ó cháin fé Sceideal D den Income Tax Act, 1918, i leith brabúis aon scuab-ghill arna chur ar siúl fé Acht 1933 ag Cumann Croise Deirge na hÉireann, do bheadh, mara mbeadh an t-alt so, ion-cháinmheasta fé Chás I den Sceideal san ar Chumann Croise Deirge na hÉireann nó ar an gCoiste scuab-ghill arna cheapadh de bhun Achta 1933, chun críche an scuab-ghill sin, ag Cumann Croise Deirge na hÉireann.

    —(1) Exemption shall be granted from tax under Schedule D of the Income Tax Act, 1918, in respect of the profits of any sweepstake held under the Act of 1933 by the Irish Red Gross Society which, but for this section, would have been assessable under Case 1 of the said Schedule on the Irish Red Cross Society or on the sweepstake committee appointed in pursuance of the Act of 1933 for the purpose of such sweepstake by the Irish Red Cross Society.

    Uimhir 18 de 1944: AN tACHT AIRGEADAIS, 1944

  346. #974784

    (3) Féadfaidh aon chuideachta ar a ngoillfidh ordú ó na Coimisinéirí Ioncaim fén alt so achomharc do dhéanamh chun na gCoimisinéirí Speisialta pé acu ar an bhforas nárbh é ba phríomhchuspóir don eadarbheart nó do na headarbhearta san dliteanas i gcáin bhrabúis chorparáide do sheachaint nó do laghdú, nó ar an bhforas ná raibh sé ceart aon ordú do thabhairt nó go raibh na coigeartuithe a hordaíodh a dhéanamh neamh-chuibe, agus beidh feidhm, maidir le haon achomharc den tsórt san, ag na forála uile bhaineann le hachomharc i gcoinne cáinmheasta chun cánach brabúis chorparáide.

    (3) Any company aggrieved by a direction of the Revenue Commissioners under this section may appeal to the Special Commissioners, whether on the ground that the main purpose of the transaction or transactions was not the avoidance or reduction of liability to corporation profits tax or on the ground that no direction ought to have been given or that the adjustments directed to be made are inappropriate and in relation to any such appeal all the provisions relating to appeals against assessments to corporation profits tax shall apply.

    Uimhir 18 de 1944: AN tACHT AIRGEADAIS, 1944

  347. #977131

    (2) Féadfar cáinmheasa chun cánach brabúis chorparáide in aghaidh aon tréimhse cuntasaíochta dar críoch an 31ú lá de Nollaig, 1944, nó roimhe do dhéanamh ar an gcuideachtain iompair scurtha ar dháta an bhunuithe nó dá éis, agus maidir le cáin bhrabúis chorparáide i leith aon cháinmheasa den tsórt san a déanfar amhlaidh agus a thiocfas chun bheith ina cháinmheas deiridh gan dul thairis, is tuigthe, ar í theacht chun bheith dlite agus iníoctha, í theacht chun bheith dlite agus iníoctha roimh dháta an bhunuithe.

    (2) Assessments to corporation profits tax for any accounting period ending on or before the 31st day of December, 1944, may be made on or after the establishment date on the dissolved transport company and corporation profits tax in respect of any such assessment so made, which shall have become final and conclusive, shall, when it becomes due and payable, be deemed to have become due and payable before the establishment date.

    Uimhir 21 de 1944: AN tACHT IOMPAIR, 1944

  348. #981951

    (3) Féadfar meisiúnachta chun cánach ioncaim in aghaidh aon bhliana meisiúnachta dar críoch an dáta ceaptha nó dáta roimhe sin do dhéanamh ar an gcuideachtain scortha ar dháta an aistrithe nó dá éis, agus maidir le cáin ioncaim i leith aon mheisiúnachta den tsórt san a déanfar amhlaidh agus a thiocfas chun bheith ina meisiúnacht deiridh gan dul thairsi, is tuigthe, ar í theacht chun bheith dlite agus iníoctha, í theacht chun bheith dlite agus iníoctha roimh dháta an aistrithe.

    (3) Assessments to income tax for any year of assessment ending on or before the appointed date may be made on the dissolved company on or after the transfer date, and income tax in respect of any such assessment so made, which shall have become final and conclusive, shall, when it becomes due and payable, be deemed to have become due and payable before the transfer date.

    Uimhir 16 de 1945: AN tACHT UM BORD RÁSAÍOCHTA AGUS RÁS-CHÚRSAÍ, 1945

  349. #985872

    (2) Eileofar forcháin (seachas forcháin bhreise) in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1945, ar ioncam aon phearsan ar mó ná míle agus cúig céad punt iomlán a ioncaim ó gach taobh, agus is ar na rátaí ar a n-éilítear í in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1944, a héileofar amhlaidh í.

    (2) Sur-tax (other than excess sur-tax) for the year beginning on the 6th day of April, 1945, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1944.

    Uimhir 20 de 1945: AN tACHT AIRGEADAIS, 1945

  350. #985874

    (3) I gcás ioncam iomlán, do réir bhrí ailt 5 den Acht Airgeadais, 1941 (Uimh. 14 de 1941) , aon phearsan in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1945, do bheith níos mó ná míle agus cúig céad punt agus aon bhrabús den tsórt a luaitear san alt san 5 do bheith ina chuid de, déanfar diúité breise forchánach (dá ngairmtear forcháin bhreise san alt so) d'éileamh in aghaidh na bliana san dar tosach an 6ú lá d'Aibreán, 1945, do réir seacht scillinge agus sé pingne fán bpunt alos an oiread den ioncam san agus is inchurtha fé de bhuaidh fo-ailt (1) den alt san 5 arna mhodhnú agus arna thonasc trí na forála ina dhiaidh seo den alt so.

    (3) Where the total income, within the meaning of section 5 of the Finance Act, 1941 ( No. 14 of 1941 ), of any individual for the year beginning on the 6th day of April, 1945, exceeds one thousand five hundred pounds and includes any such profits as are mentioned in the said section 5, an additional duty of sur-tax (in this section referred to as excess sur-tax) shall be charged for the said year beginning on the 6th day of April, 1945, at the rate of seven shillings and sixpence in the pound in respect of so much of the said income as is made chargeable therewith by subsection (1) of the said section 5 as modified and applied by the subsequent provisions of this section.

    Uimhir 20 de 1945: AN tACHT AIRGEADAIS, 1945

  351. #985876

    (4) Na forála, reachtúla agus eile, do bhí i bhfeidhm an 5ú lá d'Aibreán, 1945, i dtaobh cánach ioncaim agus forchánach (lena n-áirítear forcháin bhreise), beidh éifeacht acu uile agus fá seach, fá réir forál an Achta so, i dtaobh na cánach ioncaim agus na forchánach (lena n-áirítear forcháin bhreise) a héileofar mar adúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1945.

    (4) The several statutory and other provisions which were in force on the 5th day of April, 1945, in relation to income tax and sur-tax (including excess sur-tax) shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax (including excess sur-tax) to be charged as aforesaid for the year beginning on the 6th day of April, 1945.

    Uimhir 20 de 1945: AN tACHT AIRGEADAIS, 1945

  352. #986407

    (a) duine a bheas i seilbh oifige Máistir na hArd-Chúirte, Máistir Mheasaireachta nó Cláraitheora Chontae do scor de bheith i seilbh na hoifige sin (ar shlí seachas trína chur as an oifig sin ag an Rialtas mar gheall ar mhí-iompar nó neamhéifeachtúlacht) tar éis seasca bliain do shlánú dhó nó de dhruim deimhniú dochtúra á dheimhniú go bhfuil sé neamhábalta, de dheascaibh laige aigne nó choirp, ar dhualgais na hoifige sin do chomhlíonadh agus gur dócha gur buan don laige, agus

    ( a ) a person who holds the office of Master of the High Court, Taxing Master or County Registrar ceases to hold that office (otherwise than on being removed from that office by the Government on the ground of misconduct or inefficiency) either after attaining the age of sixty years or upon medical certificate that he is incapable, from infirmity of mind or body, of discharging the duties of that office and that the infirmity is likely to be permanent, and

    Uimhir 25 de 1945: AN tACHT OIFIGEACH CÚIRTE, 1945

  353. #987518

    The District Jubilee Nurse at Rathaspick for the time being shall have the right to reside in the Gate Lodge at Rathaspick on The Estate (delineated on the said Map hereto annexed and thereon coloured green) free of rent rates and taxes and The Estate shall be conveyed charged with the obligation to maintain and preserve the said Gate Lodge as a Residence for the purposes aforesaid and to keep same at all times in good order repair and condition.

    The District Jubilee Nurse at Rathaspick for the time being shall have the right to reside in the Gate Lodge at Rathaspick on The Estate (delineated on the said Map hereto annexed and thereon coloured green) free of rent rates and taxes and The Estate shall be conveyed charged with the obligation to maintain and preserve the said Gate Lodge as a Residence for the purposes aforesaid and to keep same at all times in good order repair and condition.

    Uimhir 33 de 1945: ACHT CHOLÁISTE TALMHAÍOCHTA CHAISLEÁN BHAILE SHEONACH, 1945

  354. #987545

    (b) That the said Gate Lodge at Rathaspick on The Estate shall be preserved and maintained in perpetuity at the expense of The State for the purpose of providing a Residence free of rent rates and taxes for the District Jubilee Nurse for the time being And that the rights of way reserved to the Settlor and the said Maurice Victor Lakin and their respective heirs and servants to the Family Burial Ground as shown on the said Map shall be preserved and maintained in perpetuity at the expense of the State.

    ( b ) That the said Gate Lodge at Rathaspick on The Estate shall be preserved and maintained in perpetuity at the expense of The State for the purpose of providing a Residence free of rent rates and taxes for the District Jubilee Nurse for the time being And that the rights of way reserved to the Settlor and the said Maurice Victor Lakin and their respective heirs and servants to the Family Burial Ground as shown on the said Map shall be preserved and maintained in perpetuity at the expense of the State.

    Uimhir 33 de 1945: ACHT CHOLÁISTE TALMHAÍOCHTA CHAISLEÁN BHAILE SHEONACH, 1945

  355. #994581

    (3) Féadfar meisiúnachta chun cánach ioncaim in aghaidh aon bhliana meisiúnachta dar críoch an dáta ceaptha nó dáta roimhe sin a dhéanamh ar an gcuideachtain scortha ar dháta an bhunuithe nó dá éis, agus, maidir le cáin ioncaim i leith aon mheisiúnachta den tsórt sin a déanfar amhlaidh agus a thiocfas chun bheith ina meisiúnacht deiridh gan dul thairsi, is tuigthe, ar í a theacht chun bheith dlite agus iníoctha, í a theacht chun bheith dlite agus iníoctha roimh dháta an bhunuithe.

    (3) Assessments to income tax for any year of assessment ending, on or before the appointed date may be made on the dissolved company on or after the establishment date, and income tax in respect of any such assessment so made, which shall become final and conclusive, shall, when it becomes due and payable, be deemed to have become due and payable before the establishment date.

    Uimhir 10 de 1946: AN tACHT FORBARTHA MÓNA, 1946

  356. #994594

    (3) Féadfar meisiúnachta chun cánach brabúis chorpráide in aghaidh aon tréimhse cuntasaíochta dar críoch an dáta ceaptha nó dáta roimhe sin a dhéanamh ar an gcuideachtain scortha ar dháta an bhunuithe nó dá éis, agus, maidir le cáin bhrabúis chorpráide i leith aon mheisiúnachta den tsórt sin a déanfar amhlaidh agus a thiocfas chun bheith ina meisiúnacht deiridh gan dul thairsi, is tuigthe, ar í a theacht chun bheith dlite agus iníoctha, í a theacht chun bheith dlite agus iníoctha roimh dháta an bhunuithe.

    (3) Assessments to corporation profits tax for any accounting period ending on or before the appointed date may be made on or after the establishment date on the dissolved company and corporation profits tax in respect of any such assessment so made, which shall have become final and conclusive, shall, when it becomes due and payable, be deemed to have become due and payable before the establishment date.

    Uimhir 10 de 1946: AN tACHT FORBARTHA MÓNA, 1946

  357. #996559

    (2) Eileofar forcháin (seachas forcháin bhreise) in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1946, ar ioncam aon phearsan ar mó ná míle agus cúig céad punt iomlán a ioncaim ó gach taobh, agus is ar na rátaí ar a n-éilítear í in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1945, a héileofar amhlaidh í.

    (2) Sur-tax (other than excess sur-tax) for the year beginning on the 6th day of April, 1946, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1945.

    Uimhir 15 de 1946: An tACHT AIRGEADAIS, 1946

  358. #996561

    (3) I gcás ioncam iomlán, do réir bhrí ailt 5 den Acht Airgeadais, 1941 (Uimh. 14 de 1941) , aon phearsan in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1946, a bheith níos mó ná míle agus cúig céad punt agus aon bhrabús den tsórt a luaitear san alt sin 5 a bheith ina chuid de, déanfar diúité breise forchánach (dá ngairmtear forcháin bhreise san alt seo) a éileamh in aghaidh na bliana sin dar tosach an 6ú lá d'Aibreán, 1946, do réir seacht scillinge agus sé pingne faoin bpunt i leith an oiread den ioncam sin agus is inchurtha faoi de bhuaidh fo-ailt (1) den alt sin 5 arna mhodhnú agus arna thonasc trí na forála ina dhiaidh seo den alt seo.

    (3) Where the total income, within the meaning of section 5 of the Finance Act, 1941 (No. 14 of 1941), of any individual for the year beginning on the 6th day of April, 1946, exceeds one thousand five hundred pounds and includes any such profits as are mentioned in the said section 5, an additional duty of sur-tax (in this section referred to as excess sur-tax) shall be charged for the said year beginning on the 6th day of April, 1946, at the rate of seven shillings and sixpence in the pound in respect of so much of the said income as is made chargeable therewith by subsection (1) of the said section 5 as modified and applied by the subsequent provisions of this section.

    Uimhir 15 de 1946: An tACHT AIRGEADAIS, 1946

  359. #996563

    (4) Na forála, reachtúla agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán 1946, maidir le cáin ioncaim agus forcháin (lena n-áirítear forcháin bhreise), beidh éifeacht acu uile agus faoi seach, faoi réir forál an Achta seo, maidir leis an gcáin ioncaim agus an fhorcháin (lena n-áirítear forcháin bhreise) a héileofar mar adúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1946.

    (4) The several statutory and other provisions which were in force on the 5th day of April, 1946, in relation to income tax and sur-tax (including excess sur-tax) shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax (including excess sur-tax) to be charged as aforesaid for the year beginning on the 6th day of April, 1946.

    Uimhir 15 de 1946: An tACHT AIRGEADAIS, 1946

  360. #1007076

    (3) Na forála, reachtúla agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1947, maidir le cáin ioncaim agus forcháin, beidh éifeacht acu uile agus faoi seach, faoi réir forál an Achta seo, maidir leis an gcáin ioncaim agus an fhorcháin a muirearófar mar adúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1947.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1947, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1947.

    Uimhir 15 de 1947: AN tACHT AIRGEADAIS, 1947

  361. #1012121

    —(1) Gach suim a híocfar nó a hasbhainfear i leith cánach ioncaim laistigh de dhá mhí tar éis an 5ú lá d'Aibreán, 1948, agus arb é amháin a bheas inti íocaíocht nó asbhaint arna déanamh de bhuaidh ailt 6 den Acht um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927) , i leith cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1948, ríomhfar í do réir seacht scillinge sa phunt, agus beidh feidhm agus éifeacht ag an alt sin 6 maidir léi amhail is dá mba é an ráta sin an ráta caighdeánach cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1947.

    —(1) Every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1948, which consists wholly of a payment or deduction made by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1948, shall be calculated at the rate of seven shillings in the pound, and the said section 6 shall apply and have effect in relation thereto as if that rate had been the standard rate of income tax for the year beginning on the 6th day of April, 1947.

    Uimhir 33 de 1947: AN tACHT AIRGEADAIS (Uimh. 2), 1947

  362. #1012123

    (2)i Beidh feidhm agus éifeacht ag na forála seo a leanas maidir le gach suim a híocfar nó a hasbhainfear i leith cánach ioncaim laistgh de dhá mhí tar éis an 5ú lá d'Aibreán, 1948, agus arb é a bheas i gcuid di íocaíocht nó asbhaint arna déanamh i leith cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1947, agus arb é a bheas sa chuid eile dhi íocaíocht nó asbhaint arna déanamh, de bhuaidh ailt 6 den Acht um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927) , i leith cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1948, is é sin le rá:—

    (2) The following provisions shall apply and have effect in relation to every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1948, which consists partly of a payment or deduction made in respect of income tax for the year beginning on the 6th day of April, 1947, and partly of a payment or deduction made, by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1948, that is to say:—

    Uimhir 33 de 1947: AN tACHT AIRGEADAIS (Uimh. 2), 1947

  363. #1012127

    (b) déanfar an méid den tsuim sin ar íocaíocht nó asbhaint é, arna déanamh de bhuaidh an ailt sin 6, i leith cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1948, a ríomh do réir seacht scillinge sa phunt, agus beidh feidhm agus éifeacht ag an alt sin 6 maidir leis amhail is dá mba é an ráta sin an ráta caighdeánach cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1947.

    ( b ) so much of the said sum as consists of a payment or deduction made, by virtue of the said section 6, in respect of income tax for the year beginning on the 6th day of April, 1948, shall be calculated at the rate of seven shillings in the pound, and the said section 6 shall apply and have effect in relation thereto as if that rate had been the standard rate of income tax for the year beginning on the 6th day of April, 1947.

    Uimhir 33 de 1947: AN tACHT AIRGEADAIS (Uimh. 2), 1947

  364. #1020622

    (3) Na forála reachtúla agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1948, maidir le cáin ioncaim agus forcháin, beidh éifeacht acu uile agus faoi seach, faoi réir forál an Achta seo, maidir leis an gcáin ioncaim agus an fhorcháin a muirearófar mar adúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1948.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1948, in relation to income tax and, sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1948.

    Uimhir 12 de 1948: AN tACHT AIRGEADAIS, 1948

  365. #1023930

    (3) Faoi réir forál an Achta seo, beidh éifeacht, maidir leis an gcáin ioncaim agus leis an bhforcháin a muirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1949, ag na forála ar leithligh, reachtúil agus eile, a bhí i bhfeidhm, an 5ú lá d'Aibreán, 1949, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1949, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1949.

    Uimhir 13 de 1949: AN tACHT AIRGEADAIS, 1949

  366. #1033351

    (3) Faoi réir forál an Achta seo, beidh éifeacht, maidir leis an gcáin ioncaim agus leis an bhforcháin a muirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1950, ag na forála ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1950, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1950, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1950.

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  367. #1033995

    (1) Ní mó ná 15 faoin gcéad ráta cánach na Stát Aontaithe ar rí-chíosa, i leith mianaigh nó coiréil d'oibriú nó i leith ábhar maoine nádúrtha a bhaint ar shlí eile, agus ar chíosóireachta, as maoin réadach nó as leas i maoin réadach, a bheas á bhfáil as bunaidh sna Stáit Aontaithe ag cónaitheoir in Éirinn atá faoi réir cánach Eireannaí maidir leis na rí-chíosa agus na cíosóireachta sin agus nach bhfuil ag gabháil do cheird ná gnó sna Stáit Aontaithe:

    (1) The rate of United States tax on royalties in respect of the operation of mines or quarries or of other extraction of natural resources, and on rentals from real property or from an interest in such property, derived from sources within the United States by a resident of Ireland who is subject to Irish tax with respect to such royalties or rentals and not engaged in trade or business in the United States, shall not exceed 15 per cent.:

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  368. #1034025

    I gcás inar gnáth-dhíbhinn d'íoc corparáid de chuid na Stát Aontaithe an t-ioncam sin, áireofar sa chreidhmeas sin (i dteannta aon chánach ioncaim de chuid na Stát Aontaithe a baineadh as an díbhinn sin nó a forchuireadh uirthi) an cháin ioncaim de chuid na Stát Aontaithe a forchuireadh ar an gcorparáid sin i leith a brabús, agus i gcás inar díbhinn í a híocadh ar scaireanna tosaíochta rannpháirteacha, agus a ionadaíos díbhinn do réir an ráta shocair chun a bhfuil teideal ag na scaireanna maraon le rannpháirteachas breise i mbrabúis, déanfar an cháin sin ar bhrabúis d'áireamh chomh maith, sa mhéid go bhfuil breis ag an díbhinn ar an ráta socair sin.

    Where such income is an ordinary dividend paid by a United States corporation, such credit shall take into account (in addition to any United States income tax deducted from or imposed on such dividend) the United States income tax imposed on such corporation in respect of its profits, and where it is a dividend paid on participating preference shares and representing both a dividend at the fixed rate to which the shares are entitled and an additional participation in profits, such tax on profits shall likewise be taken into account in so far as the dividend exceeds such fixed rate.

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  369. #1036765

    (2) Féadfar measúnuithe i leith cánach ioncaim d'aon bhliain mheasúnuithe a chríochnós an 5ú lá d'Aibreán i ndiaidh an dáta bhunuithe, nó a chríochnós roimhe sin, a dhéanamh ar chomhlucht díscaoilte ar an dáta bunuithe nó dá éis, agus an cháin ioncaim i leith aon mheasúnuithe den tsórt sin a déanfar amhlaidh agus a bheas ina mheasúnú críochnaitheach dochloíte, measfar, ar í a bheith dlite agus iníoctha, í a theacht chun bheith dlite agus iníochta roimh an dáta bunuithe.

    (2) Assessments to income tax for any year of assessment ending on or before the 5th day of April next following the establishment date may be made on a dissolved body on or after the establishment date, and income tax in respect of any such assessment so made, which shall have become final and conclusive, shall, when it becomes due and payable, be deemed to have become due and payable before the establishment date.

    Uimhir 27 de 1950: ACHT NA nALTRAN, 1950

  370. #1038798

    (2) Más rud é, roimh an Acht seo a rith, go ndearnadh asbhaint i leith cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1951, agus gur haisíocadh méid na hasbhainte mar gheall ar oibriú forál Achta 1927, measfar, chun críocha ailt 211 den Income Tax Act, 1918, arna mhodhnú le fo-alt (1) den alt seo, nach ndearnadh an asbhaint sin riamh agus beidh feidhm agus éifeacht dá réir sin ag an alt sin arna mhodhnú amhlaidh.

    (2) Where, before the passing of this Act, a deduction was made in respect of the income tax for the year beginning on the 6th day of April, 1951, and the amount of the deduction was refunded on account of the operation of the provisions of the Act of 1927, the deduction shall, for the purposes of section 211 of the Income Tax Act, 1918, as modified by subsection (1) of this section, be deemed never to have been made and that section, as so modified, shall apply and have effect accordingly.

    Uimhir 10 de 1951: AN tACHT UM CHÁNACHA A BHAILIÚ (DAINGNIÚ), 1951

  371. #1039094

    (3) Faoi réir forál an Achta seo, beidh éifeacht, maidir leis an gcáin ioncaim agus leis an bhforcháin a muirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1951, ag na forála ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1951, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1951, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1951.

    Uimhir 15 de 1951: AN tACHT AIRGEADAIS, 1951

  372. #1039120

    (4) Más rud é, i gcás iarratas a dhéanamh chuige sin faoi fhorála na nAcht Cánach Ioncaim, go mbeidh cáin ioncaim in aghaidh aon bhliana inmheasúnuithe agus inmhuirir ar ioncam an fhir chéile agus ar ioncam na mná céile faoi seach amhail is nach mbeidís pósta, déanfar tairbhe aon liúntais nó faoisimh faoi fho-alt (1) den alt seo a chionroinnt idir an fear céile agus an bhean chéile do réir méideanna a n-ioncaim iomláin faoi seach.

    (4) Where, on an application made for the purpose under the provisions of the Income Tax Acts, income tax for any year is assessable and chargeable on the incomes of the husband and wife respectively as if they were not married, the benefit of any allowance or relief under subsection (1) of this section shall be apportioned between the husband and wife according to the amounts of their respective total incomes.

    Uimhir 15 de 1951: AN tACHT AIRGEADAIS, 1951

  373. #1046350

    (3) Faoi réir forál an Achta seo, beidh éifeacht, maidir leis an gcáin ioncaim agus leis an bhforcháin a muirearófar mar adúradh don bhliain dár tosach an 6ú lá d'Aibreán, 1952, ag na forála ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1952, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1952, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1952.

    Uimhir 14 de 1952: AN tACHT AIRGEADAIS, 1952

  374. #1046381

    “An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall be entitled to be charged at two-fifths of the standard rate of tax on the first one hundred pounds of his taxable income and at four-fifths of the standard rate of tax on the next one hundred pounds of that income.”

    "An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall be entitled to be charged at two-fifths of the standard rate of tax on the first one hundred pounds of his taxable income and at four-fifths of the standard rate of tax on the next one hundred pounds of that income".

    Uimhir 14 de 1952: AN tACHT AIRGEADAIS, 1952

  375. #1053658

    (3) Faoi réir forál an Achta seo, beidh éifeacht, maidir leis an gcáin ioncaim agus leis an bhforcháin a muirearófar mar adúradh don bhliain dár tosach an 6ú lá d'Aibreán, 1953, ag na forála ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1953, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1953, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1953.

    Uimhir 21 de 1953: AN tACHT AIRGEADAIS, 1953

  376. #1065064

    (2) Más rud é, roimh an Acht seo a rith, go ndearnadh asbhaint i leith na cánach ioncaim don bhliain dár tosach an 6ú lá d'Aibreán, 1954, agus gur haisíocadh méid na hasbhainte mar gheall ar oibriú forál Achta 1927, measfar chun críocha ailt 211 den Income Tax Act, 1918, arna mhodhnú le fo-alt (1) den alt seo, nach ndearnadh an asbhaint sin riamh agus beidh feidhm agus éifeacht dá réir sin ag an alt sin arna mhodhnú amhlaidh.

    (2) Where, before the passing of this Act, a deduction was made in respect of the income tax for the year beginning on the 6th day of April, 1954, and the amount of the deduction was refunded on account of the operation of the provisions of the Act of 1927, the deduction shall, for the purposes of section 211 of the Income Tax Apt, 1919, as modified, by subsection (1) of this section, be deemed never to have been made and that section, as so modified, shall apply and have effect accordingly.

    Uimhir 19 de 1954: AN tACHT UM CHÁNACHA A BHAILIÚ (DAINGNIÚ), 1954

  377. #1065471

    (3) Faoi réir forál an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a muireófar mar adúradh don bhliain dár tosach an 6ú lá d'Aibreán, 1954, ag na forála ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1954, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1954, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1954.

    Uimhir 22 de 1954: AN tACHT AIRGEADAIS, 1954

  378. #1075859

    (3) Faoi réir forál an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a muirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1955, ag na forála ar leithligh reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1955, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1955, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the sur-tax to be charged as aforesaid for the year beginning on the 6th day of April 1955.

    Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955

  379. #1076415

    I gcás cuideachta ar a bhfuil cónaí i gceann de na críocha d'fháil brabús nó ioncaim ó bhunaidh sa chríoch eile, di fhorchuirfidh Rialtas na críche eile sin aon tsaghas cánachais ar dhíbhinní a íocfas an chuideachta le daoine nach bhfuil cónaí orthu sa chríoch eile sin, ná aon cháin i bhfoirm chánach brabús neamhdháilithe ar bhrabúis neamhdháilithe na cuideachtan. de bhíthin gurb é atá. go hiomlán nó go páirteach. sna díbhinní nó sna brabúis neamhdháilithe sin brabúis nó ioncam a fuarthas amhlaidh.

    Where a company which is a resident of one of the territories derives profits or income from sources within the other territory, the Government of that other territory shall not impose any form of taxation on dividends paid by the company to persons not resident in that other territory, or any tax in the nature of an undistributed profits tax on undistributed profits of the company, by reason of the fact that those dividends or undistributed profits represent, in whole or in part, profits or income so derived. [GA]

    Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955

  380. #1076486

    Más gnáth-dhíbhinn d'íoc corparáid Cheanadach an t-ioncam sin. áireofar sa chreidmheas sin (i dteannta aon chánach ioncaim Ceanadaí a baineadh as an díbhinn sin nó a forchuireadh uirthi) an cháin ioncaim Cheanadach a forchuireadh ar an gcorparáid sin i leith a brabús. agus más díbhinn í a híocadh ar scaireanna tosaíochta rannpháirteacha. agus a ionadaíos díbhinn do réir an ráta shocair chun a bhfuil teideal ag na scaireanna maraon le rannpháirteachas breise i mbrabúis, déanfar an cháin sin ar bhrabúis d'áireamh chomh maith sa mhéid go bhfuil breis ag an díbhinn ar an ráta socair sin.

    Where such income is an ordinary dividend paid by a Canadian corporation, such credit shall take into account (in addition to any Canadian income tax deducted from or imposed on such dividend) the Canadian income tax imposed on such corporation in respect of its profits, and where it is a dividend paid on participating preference shares and representing both a dividend at the fixed rate to which the shares are entitled and an additional participation in profits, such tax on profits shall likewise be taken into account in so far as the dividend exceeds such fixed rate.

    Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955

  381. #1080689

    —(1) Faoi réir fo-ailt (2) den alt seo, forléireofar tagairt san Acht seo don ghlan-cháin ioncaim d'aon bhliain mheasúnuithe mar thagairt don cháin ioncaim is inmhuirir ar an gcuideachta don bhliain sin faoi Sceideal D, tar éis gach lamháltas, asbhaint nó fritháireamh a thabhairt atá dlite, i leith na mbrabús a ríomhadh le haghaidh measúnuithe, agus an cháin ioncaim sin dá laghdú méid na cánach ioncaim, arna ríomh do réir an ráta chaighdeánaigh chánach, ar aon íocaíocht is iníoctha ag an gcuideachta as na brabúis a bhfuil teideal ag an gcuideachta, ar shlí seachas faoi Riail 20 de na Rialacha Ginearálta, é a mhuirearú ar aon duine eile nó é d'asbhaint nó a choinneáil nó a ghlanadh as íocaíocht ar bith le haon duine eile.

    —(1) Subject to subsection (2) of this section, a reference in this Act to the net income tax for any year of assessment shall be construed as a reference to the income tax chargeable on the company for the year under Schedule D, after all allowances, deductions or set-offs due have been granted, in respect of the profits computed for the purpose of assessment, that income tax being diminished by income tax, computed at the standard rate of tax, on the amount of any payment payable by the company out of the profits, which, otherwise than under Rule 20 of the General Rules, the company is entitled to charge against any other person or to deduct, retain or satisfy out of any payment to any other person.

    Uimhir 8 de 1956: AN tACHT AIRGEADAIS (BRABÚIS MHIANACH ÁIRITHE) (FAOISEAMH SEALADACH Ó CHÁNACHAS), 1956

  382. #1080813

    ciallaíonn “na tréimhsí cuntasaíochta iomchuí” na tréimhsí cuntasaíochta, chun críocha cánach brabús corparáide, a thosnós an 6ú lá d'Aibreán, 1956, nó dá éis, agus na coda i ndiaidh an 5ú lá d'Aibreán, 1956, de thréimhsí cuntasaíochta, chun críocha cánach brabús corparáide, a bheas á gcaitheamh an 6ú lá d'Aibreán, 1956.

    "the relevant accounting periods " means the accounting periods, for the purposes of corporation profits tax, beginning on or after the 6th day of April, 1956, and the parts subsequent to the 5th day of April, 1956, of accounting periods, for the purposes of corporation profits tax, current on the 6th day of April, 1956.

    Uimhir 8 de 1956: AN tACHT AIRGEADAIS (BRABÚIS MHIANACH ÁIRITHE) (FAOISEAMH SEALADACH Ó CHÁNACHAS), 1956

  383. #1083534

    (3) Faoi réir forál an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a muirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1956, ag na forála ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1956, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1956, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1956.

    Uimhir 22 de 1956: AN tACHT AIRGEADAIS, 1956

  384. #1095947

    (3) Faoi réir forál an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a muirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1957, ag na forála ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1957, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1957, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1957.

    Uimhir 20 de 1957: AN tACHT AIRGEADAIS, 1957

  385. #1096032

    (6) (a) Aon cháin ioncaim is iníoctha ag cuideachta in aghaidh bliana éilimh seachas an bhliain mheasúnaithe dar tosach an 6ú lá d'Aibreán, 1957, féadfar, a mhéid a bhaineas an cháin ioncaim sin le brabús ó dhíol earraí a honnmhuiríodh as an Stát, í a laghdú tiche cúig faoin gcéad d'ainneoin aon ní san alt seo, ach is laghdú é in ionad, agus ní laghdú é i dteannta, aon laghduithe eile ar cháin ioncaim, faoi fhorála an ailt seo, don bhliain éilimh.

    (6) ( a ) Income tax payable by a company for a year of claim other than the year of assessment commencing on the 6th day of April, 1957, so far as such income tax is referable to profit on the sale of goods exported out of the State may, notwithstanding anything contained in this section, be reduced by twenty-five per cent, but such reduction shall be in substitution for and not in addition to any other reduction of income tax, under the provisions of this section, for the year of claim.

    Uimhir 20 de 1957: AN tACHT AIRGEADAIS, 1957

  386. #1096040

    (2) D'ainneoin aon ní sna hAchta Cánach Ioncaim, beidh de theideal ag Bord na Móna go ndéanfar an méid cánach ioncaim a bheadh air sa deireadh, mura mbeadh an t-alt seo, d'aon bhliain mheasúnuithe, a laghdú de shuim is ionann agus cáin ioncaim ar mhéid an úis ar stoc nó ar chineálacha eile urrús a dhéanfas Bord na Móna, ar ordú ón Aire Airgeadais faoi alt 2 den Acht Airgid, 1924 , mar feidhmítear é leis an alt seo, d'íoc gan asbhaint chánach sa bhliain mheasúnuithe sin.

    (2) Notwithstanding anything contained in the Income Tax Acts, Bord na Móna shall be entitled to have the amount of income tax which, but for this section, it would be liable ultimately to bear for any year of assessment reduced by a sum representing income tax on the amount of the interest on stock or other forms of security which, by direction of the Minister for Finance given under section 2 of the Finance Act, 1924 , as applied by this section, is paid by Bord na Móna without deduction of tax in that year of assessment.

    Uimhir 20 de 1957: AN tACHT AIRGEADAIS, 1957

  387. #1105411

    (3) Faoi réir forálacha an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1958, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1958, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1958, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1958.

    Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958

  388. #1117782

    —(1) D'ainneoin aon ní contrártha dó sin in Alt 1 den Acht Airgeadais, 1958 , ní dhéanfar forcháin a mhuirearú don bhliain dar tosach an 6ú lá d'Aibreán, 1958, i leith ioncaim aon phearsan nach mó ná dhá mhíle punt iomlán a ioncaim ó gach bunadh agus déanfar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1958, a mhuirearú i leith ioncaim aon phearsan ar mó ná dhá mhíle punt iomlán a ioncaim ó gach bunadh de réir na rátaí seo a leanas, is é sin le rá:—

    —(1) Notwithstanding anything to the contrary contained in Section 1 of the Finance Act, 1958 , sur-tax for the year beginning on the 6th day of April, 1958, shall not be charged in respect of the income of any individual the total of which from all sources does not exceed two thousand pounds and, in respect of the income of any individual the total of which from all sources exceeds two thousand pounds, sur-tax for the year beginning on the 6th day of April, 1958, shall be charged at the following rates, that is to say:—

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  389. #1117805

    —(1) Chun forcháin a mhuirearú don bhliain mheasúnachta dar tosach an 6ú lá d'Aibreán, 1958, nó d'aon bhliain mheasúnachta ina dhiaidh sin, déanfar méid is comhionann leis na hasbhaintí a mbeidh teideal aige iad a lamháil dó faoi na forálacha seo a leanas a asbhaint ó iomlán ioncaim aon phearsan le linn méid an ioncaim a muirearófar cáin ioncaim air ina leith don bhliain mheasúnachta sin a bheith á ríomh:

    —(1) For the purpose of charging sur-tax for the year of assessment beginning on the 6th day of April, 1958, or for any subsequent year of assessment, there shall be deducted from the total income of an individual an amount equal to the deductions which, in ascertaining the amount of the income on which he is to be charged to income tax for that year of assessment, he is entitled to be allowed under the following provisions:

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  390. #1118493

    —(1) Má dhéanann úinéir innealra nó gléasra a mbeidh aon teagmhas dá luaitear i bhfo-alt (1) d'alt 34 den Acht seo tar éis tarlú ina chás innealra nó gléasra a chur in ionad an chéanna agus go mbeidh muirear cothromaíochta le gearradh air mar gheall ar an teagmhas sin nó go mbeadh, mura mbeadh forálacha an fho-ailt seo, muirear cothromaíochta le gearradh air mar gheall air, ansin, má roghnaíonn sé amhlaidh trí fhógra i scríbhinn a thabhairt don chigire cánach, beidh éifeacht ag na forálacha seo a leanas:

    —(1) Where machinery or plant in the case of which any of the events mentioned in subsection (1) of section 34 of this Act has occurred is replaced by the owner thereof and a balancing charge falls to be made on, him by reason of that event, or, but for the provisions of this subsection, would have fallen to be made on him by reason thereof, then, if by notice in writing to the inspector of taxes he so elects, the following provisions shall have effect:

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  391. #1118515

    (b) i gcás innealra nó gléasra a chur, an 15ú lá d'Aibreán, 1959, nó dá éis sin, in ionad innealra nó gléasra a soláthraíodh roimh an dáta sin, ach amháin i gcás ina ndéanfaidh an duine a bheidh ag seoladh na trádála a roghnú, trí fhógra i scríbhinn chun an chigire chánach, go mbeidh éifeacht aici i ndáil leis an gcéanna,

    ( b ) shall, in the cue of the replacement on or after the 15th day of April, 1959, of machinery or plant provided before that date, have effect only if the person carrying on the trade by notice in writing to the inspector of taxes elects that it shall have effect in relation thereto,

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  392. #1118585

    —I gcás duine do theacht i gcomharbas trádála mar thairbhí faoi uacht nó ar dhíthiomnacht dhuine mhairbh a bhí ag seoladh na trádála sin, beidh éifeacht ag na forálacha seo a leanas, má roghnaíonn an tairbhí amhlaidh trí fhógra i scríbhinn chun an chigire chánach, maidir le haon innealra nó gléasra a bhí ar úinéireacht roimhe sin ag an duine marbh agus a bhí á úsáid aige chun críocha an chéanna:

    —Where a person succeeds to a trade as a beneficiary under the will or on the intestacy of a deceased person who carried on that trade, the following provisions shall, if the beneficiary by notice in writing to the inspector of taxes so elects, have effect in relation to any machinery or plant previously owned by the deceased person and used by him for the purposes thereof:

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  393. #1118827

    —(1) I gcás ríchíos nó suim eile lena mbaineann Riail 19 nó Riail 21 de na Rialacha Ginearálta a íoc i leith paitinn a úsáid, agus go ndearnadh an úsáid sin ar feadh sé bliana iomlána nó níos mó, féadfaidh an duine a bheidh tar éis an íocaíocht a fháil a cheangal go ndéanfar an cháin ioncaim (lena n-áirítear forcháin) is iníoctha aige de dhroim an tsuim sin a fháil a laghdú ionas nach mbeidh sé níos mó ná an méid iomlán cánach ioncaim (lena n-áirítear forcháin) dob iníoctha aige dá n-íocfaí an ríchíos nó an tsuim sin ina shé thráthchuid chomhionann go bliantúil, agus ar íocadh an ceann deiridh acu an dáta a rinneadh an íocaíocht iarbhír.

    —(1) Where a royalty or other sum to which Rule 19 or Rule 21 of the General Rules applies is paid in respect of the user of a patent, and that user extended over a period of six complete years or more, the person receiving the payment may require that the income tax (including sur-tax) payable by him by reason of the receipt of that sum shall be reduced so as not to exceed the total amount of income tax (including sur-tax) which would have been payable by him if that royalty or sum had been paid in six equal instalments at yearly intervals, the last of which was paid on the date on which the payment was in fact made.

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  394. #1118942

    (3) Aon éileamh ar liúntas den sórt a luaitear i bhfo-alt (1) den alt seo déanfar é chun an chigire chánach agus a chinneadh ag an gcigire cánach, ach féadfaidh aon duine ar éagóir leis aon bhreith ón gcigire cánach ar aon éileamh den sórt sin, ar fhógra i scríbhinn a thabhairt don chigire sin laistigh de fiche a haon lá tar éis an bhreith a chur in iúl dó, achomharc a dhéanamh chun na gCoimisinéirí Speisialta.

    (3) Any claim for such an allowance as is mentioned in subsection (1) of this section shall be made to and determined by the inspector of taxes, but any person aggrieved by any decision of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after the notification to him of the decision, appeal to the Special Commissioners.

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  395. #1119126

    d'aon chuideachta chun críocha cánach ioncaim in aghaidh aon bhliana measúnachta áirithe agus go mbainfidh an liúntas le haon ghnó de chuid na cuideachta sin, asbhainfear an méid iomchuí nuair a bheifear ag ríomh brabús an ghnó chun críocha cánach brabús corparáide in aghaidh aon tréimhse cuntasaíochta (is tréimhse chuntasaíochta dar críoch dáta tosach feidhme na Coda seo den Acht seo nó dáta dá éis) ar laistigh den bhliain mheasúnachta sin d'aon chuid di.

    is made to any company for the purposes of income tax for any year of assessment and the allowance is related to any business carried on by that company, the appropriate amount shall be deducted in computing the profits of the business for the purposes of corporation profits tax for any accounting period (being an accounting period ending on or after the commencement of this Part of this Act) any part of which falls within that year of assessment.

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  396. #1122926

    forléireofar aon tagairt don cháin iomlán is iníoctha in aghaidh bliana mar thagairt don cháin iomlán (gan forcháin a áireamh) a mheasfar a bheith iníoctha in aghaidh na bliana i leith na ndíolaíochtaí, faoi réir asbhainte sealadaí i leith liúntas agus faoiseamh agus, freisin, más gá, faoi réir suim a chur leis an méid measta sin (lena n-áirítear nialas) i leith méideanna a bheidh gan íoc ar chuntas cánach ioncaim in aghaidh aon bhliana measúnachta roimhe sin (lena n-áirítear aon bhliain roimh an mbliain 1960-61) agus asbhaint a dhéanamh as i leith suimeanna a ró-íocadh ar cuntas aon chánach ioncaim den sórt sin ;

    any reference to the total tax payable for a year shall be construed as a reference to the total tax (excluding sur-tax) estimated to be payable for the year in respect of the emoluments, subject to a provisional deduction for allowances and reliefs and subject also, if necessary, to making an addition to the said estimated amount (including a nil amount) for amounts remaining unpaid on account of income tax for any previous year of assessment (including any year previous to the year 1960-61) and making a deduction therefrom for amounts overpaid on account of any such income tax;

    Uimhir 42 de 1959: AN tACHT AIRGEADAIS (Uimh. 2), 1959

  397. #1129334

    (10) Is chun an chigire chánach a dhéanfar, agus is é an cigire cánach a chinnfidh, aon éileamh faoi fho-alt (1) den alt seo, ach féadfaidh duine ar bith arb éagóir leis aon chinneadh ón gcigire cánach ar aon éileamh den sórt sin achomharc a dhéanamh chun na gCoimisinéirí Speisialta ar fhógra i scríbhinn a thabhairt don chigire sin laistigh de lá is fiche tar éis an cinneadh a chur in iúl dó.

    (10) Any claim under subsection (1) of this section shall be made to and determined by the inspector of taxes, but any person aggrieved by any decision of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after the notification to him of the decision, appeal to the Special Commissioners.

    Uimhir 19 de 1960: AN tACHT AIRGEADAIS, 1960

  398. #1141652

    —Féadfaidh an Bord a ordú go mbeidh an bille costas a éileoidh aturnae as gnó a sheol sé nó a rinne sé thar ceann carthanais, nó thar ceann iontaobhaithe carthanais, le fómhas agus le fionnadh ag Máistir Fómhais, agus, i gcás ina mbeidh costais is ábhar d'ordú faoin alt seo le híoc as ciste, tabharfaidh an Máistir Fómhais aird ar an ní sin nuair a bheidh na costais á bhfómhas agus á bhfionnadh aige.

    —The Board may order the bill of costs claimed by a solicitor on account of business conducted or transacted by him on behalf of a charity, or the trustees thereof, to be taxed and ascertained by a Taxing Master, and where costs which are the subject of an order under this section will fall to be paid out of a fund, the Taxing Master shall have regard to that fact in taxing and ascertaining them.

    Uimhir 17 de 1961: AN tACHT CARTHANAS, 1961

  399. #1144146

    —(1) Déanfar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1961, a mhuirearú de réir sé scilling agus ceithre phingin sa phunt, ach is ráta seacht scilling sa phunt a bheidh i bhfeidhm i gcás na méideanna cánach is inasbhainte nó is inaisíoctha faoi alt 5 den Acht Airgeadais (Uimh. 2), 1959 , go dtí an 15ú lá de Bhealtaine, 1961, agus aon cheartú is gá déanfar é, an lá sin nó dá éis, trí asbhaintí nó aisíocaíochtaí ina dhiaidh sin faoin alt sin a choigeartú.

    —(1) Income tax shall be charged for the year beginning on the 6th day of April, 1961, at the rate of six shillings and four pence in the pound, but the amounts of tax deductible or repayable under section 5 of the Finance (No. 2) Act, 1959 , shall, until the 15th day of May, 1961, be the same as if the rate were seven shillings in the pound, any necessary correction being made on or after that day by adjusting subsequent deductions or repayments under that section.

    Uimhir 23 de 1961: AN tACHT AIRGEADAIS, 1961

  400. #1144159

    (3) Faoi réir fhorálacha an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1961, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1961, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1961, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1961.

    Uimhir 23 de 1961: AN tACHT AIRGEADAIS, 1961

  401. #1144163

    —(1) D'ainneoin aon ní contrártha dó sin in alt 1 den Acht Airgeadais, 1960 , ní dhéanfar forcháin a mhuirearú don bhliain dar tosach an 6ú lá d'Aibreán, 1960, i leith ioncam aon phearsan nach mó nó dhá mhíle agus cúig chéad punt iomlán a ioncaim ó gach bunadh agus déanfar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1960, a mhuirearú i leith ioncam aon phearsan ar mó ná dhá mhíle agus cúig chéad punt iomlán a ioncaim ó gach bunadh de réir na rátaí seo a leanas, is é sin le rá:

    —(1) Notwithstanding anything to the contrary contained in section 1 of the Finance Act, 1960 , sur-tax for the year beginning on the 6th day of April, 1960, shall not be charged in respect of the income of any individual the total of which from all sources does not exceed two thousand five hundred pounds and, in respect of the income of any individual the total of which from all sources exceeds two thousand five hundred pounds, sur-tax for the year beginning on the 6th day of April, 1960, shall be charged at the following rates, that is to say:

    Uimhir 23 de 1961: AN tACHT AIRGEADAIS, 1961

  402. #1150867

    (a) duine atá i seilbh oifig Mháistir na hArd-Chúirte, Mháistir Fómhais nó chláraitheora contae a scor de bheith i seilbh na hoifige sin (ar shlí seachas ar é dá chur as an oifig sin ag an Rialtas ar fhoras mí-iompair nó neamhéafeachtúlachta) tar éis cúig bliana is seasca a shlánú nó ar dheimhniú dochtúra go bhfuil sé éagumasach, mar gheall ar easláinte aigne nó coirp, ar dhualgais na hoifige sin a chomhlíonadh agus gur dóigh don easláinte sin bheith buan, agus

    ( a ) a person who holds the office of Master of the High Court, Taxing-Master or county registrar ceases to hold that office (otherwise than on being removed from the office by the Government on the ground of misconduct or inefficiency) either after attaining the age of sixty-five years or upon medical certificate that he is incapable, from infirmity of mind or body, of discharging the duties of that office and that the infirmity is likely to be permanent, and

    Uimhir 39 de 1961: ACHT NA gCÚIRTEANNA (FORÁLACHA FORLÍONTACHA), 1961

  403. #1160299

    (3) Faoi réir forálacha an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1962, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1962, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1962, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1962.

    Uimhir 15 de 1962: AN tACHT AIRGEADAIS, 1962

  404. #1170204

    (b) chun díolúine, faoi réir cibé coinníollacha a chomhlionadh a ordóidh na Coimisinéirí Ioncaim, ó chánacha ar earraí a allmhairiú a allmhaireoidh an Eagraíocht go díreach le haghaidh a húsáide oifigiúla féin sa Stát nó le haghaidh onnmhairiú nó ar aon fhoilseacháin de chuid na hEagraíochta a allmhairiú a allmhaireoidh sí go díreach.

    ( b ) exemption, subject to compliance with such conditions as the Revenue Commissioners may prescribe, from taxes on the importation of goods directly imported by the Organisation for its official use in the State or for exportation, or on the importation of any publications of the Organisation directly imported by it, and

    Uimhir 15 de 1963: AN tACHT AERLOINGSEOIREACHTA (EUROCONTROL), 1963

  405. #1173626

    (3) Faoi réir forálacha an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1963, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1963, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1963, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1963.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  406. #1173638

    “34.—(1) Subject to the provisions of this section, where in any year of assessment any person has sustained a loss in any trade, profession, employment or vocation, carried on by him either solely or in partnership, or in the occupation of lands for the purposes of husbandry only, or in the occupation of woodlands in respect of which he has elected to be charged to tax under Schedule D, he shall be entitled, on making a claim in that behalf, to such repayment of tax as is necessary to secure that the aggregate amount of tax for the year ultimately borne by him will not exceed the amount which would have been borne by him if his income had been reduced by the amount of the loss.

    "34.—(1) Subject to the provisions of this section, where in any year of assessment any person has sustained a loss in any trade, profession, employment or vocation, carried on by him either solely or in partnership, or in the occupation of lands for the purposes of husbandry only, or in the occupation of woodlands in respect of which he has elected to be charged to tax under Schedule D, he shall be entitled, on making a claim in that behalf, to such repayment of tax as is necessary to secure that the aggregate amount of tax for the year ultimately borne by him will not exceed the amount which would have been borne by him if his income had been reduced by the amount of the loss.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  407. #1173657

    but any person aggrieved by any determination of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after notification to him of the determination, appeal to the Special Commissioners.

    but any person aggrieved by any determination of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after notification to him of the determination, appeal to the Special Commissioners.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  408. #1173728

    (a) déanfaidh an duine, nuair a cheanglófar sin air trí fhógra i scríbhinn arna sheirbheáil air ag cigire cánach, ráiteas a ullmhú agus a sheachadadh don chigire, laistigh den am a theorainneofar leis an bhfógra, ar na brabúis nó an gnóchan a mbeadh cáin inmhuirir air ina leith don bhliain mheasúnachta dá nglacfadh sé rogha maidir leis na tailte faoi Riail 5 de na Rialacha is infheidhmithe maidir le Sceideal B;

    ( a ) the person shall when required to do so by a notice in writing served on him by an inspector of taxes prepare and deliver to the inspector, within the time limited by the notice, a statement of the profits or gains on which he would have been chargeable for the year of assessment if he had made an election in relation to the lands under Rule 5 of the Rules applicable to Schedule B;

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  409. #1174584

    (b) ar an tréimhse sin a bheith caite, mura n-iarrfar aon éileamh den sórt sin a tharchur amhlaidh, nó, má iarrtar an t-éileamh sin a tharchur amhlaidh, ar na Coimisinéirí Speisialta Cánach Ioncaim do chinneadh in aghaidh an éilimh, beidh an cháin mheasta a shonrófar san fhógra inghnóthaithe sa tslí chéanna agus trí na himeachtaí céanna a bheadh sí dá mbeadh an duine sin tar éis sonraí a chur ar aghaidh de réir na rialachán iomchuí á thaispeáint go raibh an cháin mheasta sin dlite de,

    ( b ) on the expiration of the said period, if no such claim is required to be so referred, or, if such claim is required to be so referred, on determination by the Special Commissioners of Income Tax against the claim, the estimated tax specified in the notice shall be recoverable in the same manner and by the like proceedings as if the person had sent, in accordance with the relevant regulations, particulars showing as due by him such estimated tax,

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  410. #1174708

    —(1) Ní bheidh feidhm ag ailt 48 go 63 den Acht seo i gcás cáin a bhforáiltear ina leith le mír (b) d'fho-alt (1) d'alt 47 den Acht seo agus, faoi réir fo-alt (2) den alt seo, muirearófar an cháin sin ar gach earra a allmhaireofar an lú lá de Shamhain, 1963, nó dá éis, de réir dó go leith faoin gcéad de luach an earra.

    —(1) Sections 48 to 63 of this Act shall not apply to tax provided for by paragraph (b) of subsection (1) of section 47 of this Act and that tax shall, subject to subsection (2) of this section, be charged on every article imported on or after the 1st day of November, 1963, at the rate of two and one-half per cent. of the value of the article.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  411. #1175286

    ach duine ar bith arb éagóir leis aon chinneadh de chuid an chigire cánach ar aon éileamh den sórt sin féadfaidh sé, ar fhógra i scríbhinn a thabhairt don chigire sin laistigh de lá agus fiche tar éis fógra a thabhairt dó i dtaobh an chinnte, achomharc a dhéanamh chun na gCoimisinéirí Speisialta.

    but any person aggrieved by any determination of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after notification to him of the determination, appeal to the Special Commissioners.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  412. #1175318

    (5) Is é an cigire cánach a dhéanfaidh aon choigeartú dá dtagraítear san alt seo agus déanfaidh sé sin de réir mar is fearr is eol dó agus a mheasfaidh sé, agus féadfaidh na Coimisinéirí Speisialta, nó an Breitheamh Cuarda, aon choigeartú a dhéanfar amhlaidh a leasú, ar achomharc i gcoinne measúnacht a rinneadh ar fhoras an choigeartaithe a éisteacht nó a athéisteacht.

    (5) Any proportionate adjustment referred to in this section shall be made by the inspector of taxes according to the best of his knowledge and judgment, and any such adjustment so made may be amended by the Special Commissioners, or by the Circuit Judge, on the hearing, or the re-hearing, of an appeal against an assessment made on the basis of the adjustment.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  413. #1175411

    (b) Maidir le cáin ioncaim measfar, chun críocha an ailt seo, gurb iad na brabúis ó chrannchur don bhliain 1963-64 nó do bhliain mheasúnachta roimhe sin, iomlán na mbrabús a mbeadh an duine ag á raibh sé á sheoladh inmhuirir i leith cánach maidir leo sa bhliain sin faoi Sceideal D lúide— [EN]

    ( b ) In relation to income tax the profits from a lottery for the year 1963-64 or a previous year of assessment shall, for the purposes of this section, be taken to be the full amount thereof on which the person by whom it was carried on would, but for this section, have been chargeable to tax for that year under Schedule D reduced by—

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  414. #1200350

    (2) Díolmhófar ó cháin ioncaim (lena n-áirítear forcháin) agus ó cháin bhrabús corparáide an bhreis a bheidh ag an méid a gheofar nuair a fhuasclófar aonad urrús faoin alt seo ar an méid a íocadh as an aonad ar é a eisiúint, ach amháin i gcás ina mbeidh an bhreis le cur sa chuntas agus brabúis trádála á ríomh chun críocha cánachais.

    (2) The excess of the amount received on the redemption of a unit of securities under this section over the amount which was paid for the unit on its issue shall, save where the excess falls to be taken into account in computing for the purposes of taxation the profits of a trade, be exempt from income tax (including surtax) and corporation profits tax.

    Uimhir 4 de 1965: AN tACHT PRÍOMH-CHISTE, 1965

  415. #1205674

    “Provided that no distraint shall be made on the lands, tenements and premises in respect of which the tax is charged if such lands, tenements and premises have been sold for valuable consideration and the person on whom the tax is charged is no longer the occupier thereof.”

    "Provided that no distraint shall be made on the lands, tenements and premises in respect of which the tax is charged if such lands, tenements and premises have been sold for valuable consideration and the person on whom the tax is charged is no longer the occupier thereof."

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  416. #1205700

    a lua i cibé slí agus foirm a fhorordóidh na Coimisinéirí Ioncaim agus a chur go dtí, agus a chinneadh ag, na Coimisinéirí Ioncaim nó cibé oifigeach de na Coimisinéirí Ioncaim (lena n-áirítear cigire cánach) a údaróidh siad chuige sin ach duine ar bith arb éagóir leis aon chinneadh ar aon éileamh, ábhar nó ceist den sórt sin féadfaidh sé, ar fhógra i scríbhinn a thabhairt do na Coimisinéirí Ioncaim nó don oifigeach laistigh de lá agus fiche tar éis an cinneadh a chur in iúl don duine éagóraithe, achomharc a dhéanamh chun na gCoimisinéirí Speisialta.

    shall be stated in such manner and form as the Revenue Commissioners may prescribe and shall be submitted to and determined by the Revenue Commissioners or such officer of the Revenue Commissioners (including an inspector of taxes) as they may authorise in that behalf, but any person aggrieved by any determination on any such claim, matter or question may, on giving notice in writing to the Revenue Commissioners or the officer within twenty-one days after notification to the person aggrieved of the determination, appeal to the Special Commissioners.

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  417. #1206399

    “(g) I gcás ina ndíolfaidh feirmeoir nó iascaire a tháirge féin nó aon chuid de ar mionreic, ar shlí seachas i ndáil le gnó siopa nó gnó mionreaca dá shamhail a sheoladh, ní bheidh cáin inmhuirir ná ní bheidh sé freagrach i gcáin maidir leis an díol mionreaca sin mura rud é go rachaidh nó go dtí go rachaidh an t-airgead a gheobhaidh sé i leith an chéanna thar £150 i ngach mí de dhá mhí as a chéile agus tiocfaidh sé ansin chun bheith freagrach i gcáin díreach ar an dara mí a bheith caite;

    "( g ) Where a farmer or fisherman sells his own produce or any part thereof by retail, otherwise than in connection with the carrying on of the business of a shop or similar retail business, tax shall not be chargeable and he shall not be accountable for tax in respect of such retail sales unless or until the moneys received by him in respect thereof exceed £150 in each of two successive months and he shall then become accountable for tax immediately on the expiration of the second month;

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  418. #1206436

    (b) ar bheith caite don tréimhse sin, mura gceanglaítear aon éileamh den sórt sin a tharchur amhlaidh, nó, má cheanglaítear éileamh den sórt sin a tharchur amhlaidh, ar na Coimisinéirí Speisialta Cánach Ioncaim do dhéanamh cinneadh in aghaidh an éilimh, beidh an cháin bhreise a shonraítear san fhógra inghnóthaithe sa tslí chéanna agus leis na himeachtaí céanna agus bheadh dá mba rud é gur chuir an duine sonraí ar aghaidh, de réir na rialachán iomchuí, á thaispeáint go raibh an cháin sin dlite de.

    ( b ) on the exploration of the said period, if no such claim is required to be so referred, or, if such claim is required to be so referred, on determination by the Special Commissioners of Income Tax against the claim, the additional tax specified in the notice shall be recoverable in the same manner and by the like proceedings as if the person had sent, in accordance with the relevant regulations, particulars showing such tax as due by him.

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  419. #1206470

    (2) Má rinne duine éileamh faoi mhír (a) d'fho-alt (2) d'alt 39 den Acht seo agus tráth ar bith roimh an tráth a bheidh ceaptha le haghaidh éisteacht a éilimh ag na Coimisinéirí Speisialta Cánach Ioncaim, go gcuirfidh seisean nó duine ag gníomhú thar a cheann maidir leis an éileamh in iúl do na Coimisinéirí Ioncaim, i scríbhinn, nach dteastaíonn uaidh dul ar aghaidh lena éileamh, déileálfar leis an éileamh ionann agus dá mba rud é go ndearna na Coimisinéirí Speisialta Cánach Ioncaim cinneadh ina choinne ar an dáta a chuir sé é sin in iúl do na Coimisinéirí Ioncaim.

    (2) If a person has made a claim under paragraph (a) of subsection (2) of section 39 of this Act and, at any time before the time fixed for hearing his claim by the Special Commissioners of Income Tax, he, or a person acting on his behalf in relation to the claim, notifies the Revenue Commissioners in writing that he desires not to proceed with his claim, the claim shall be treated as if the Special Commissioners of Income Tax had determined against it on the date upon which he so notifies the Revenue Commissioners.

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  420. #1207092

    (4) Nuair a bheidh na brabúis nó an gnóchán ó thrádáil ag déileáil i dtalamh á ríomh, measfar aon fháltais thrádála lena mbainfidh an t-alt seo a bheith laghdaithe an méid ar arb inmhuirir cáin de bhua an ailt seo, ach i gcás éileamh a dhéanamh faoi mhír (b) d'fho-alt (2) den alt seo agus go measfar an méid ab inmhuirir i leith cánach de bhua an ailt seo, a bheith laghdaithe, measfar baint a bheith ag an bhfo-alt seo leis an méid, arna laghdú, agus déanfar cibé coigeartú is gá ar dhliteanas i leith cánach (in aghaidh na mblianta measúnachta iomchuí go léir), i modh measúnachta breise nó ar shlí eile.”

    (4) In computing the profits or gains of a trade of dealing in land, any trading receipts falling within this section shall be treated as reduced by the amount on which tax is chargeable by virtue of this section, but where, on a claim being made under paragraph (b) of subsection (2) of this section, the amount on which tax was chargeable by virtue of this section is treated as reduced, this subsection shall be deemed to have applied to the amount as reduced, and such adjustment of liability to tax shall be made (for all relevant years of assessment), whether by means of an additional assessment or otherwise, as may be necessary."

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  421. #1213128

    (3) Faoi réir forálacha an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1966, agus ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1966, maidir le cáin ioncaim agus forcháin.

    (3) The several statutory and other provisions which were in force on the 5th day of April, 1966, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1966.

    Uimhir 17 de 1966: AN tACHT AIRGEADAIS, 1966

  422. #1213709

    níos mó ná an láimhdeachas inchánach ar ar íocadh cáin, ansin, gan dochar d'aon ghníomh eile a fhéadfar a dhéanamh, féadfaidh siad, maidir le haon cheann de na hábhair a luaitear i mír (a) nó (b) den fho-alt seo, meas a dhéanamh i suim amháin ar an laimhdeachas inchánach ar ar cheart, dar leo, cáin a bheith íoctha, agus féadfaidh siad fógra a sheirbheáil ar an duine freagrach ina sonróidh siad—

    was greater than the taxable turnover on which tax was paid, then, without prejudice to any other action which may be taken, they may, in relation to any of the matters mentioned in paragraph (a) or (b) of this subsection, make an estimate in one sum of the total taxable turnover on which in their opinion tax should have been paid, and may serve a notice on the accountable person specifying—

    Uimhir 17 de 1966: AN tACHT AIRGEADAIS, 1966

  423. #1217967

    —(1) Ní bhainfidh ailt 3 go 10 den Acht seo le cáin mhórdhíola dá bhforáltar le halt 2 (b) den Acht seo agus déanfar, faoi réir fho-alt (2) den alt seo, an cháin sin a mhuirearú, ar gach airceadal a allmhaireofar an lú lá de Dheireadh Fómhair, 1966, nó dá éis, de réir cúig faoin gcéad de luach an airceadail.

    —(1) Sections 3 to 10 of this Act shall not apply to wholesale tax provided for by section 2 (b) of this Act and that tax shall, subject to subsection (2) of this section, be charged on every article imported on or after the 1st day of October, 1966, at the rate of five per cent. of the value of the article.

    Uimhir 22 de 1966: AN tACHT AIRGEADAIS (Uimh. 2), 1966

  424. #1220375

    —D'fhonn a áirithiú go gcruinneofar i dtráth cuí cáin a fhéadfar a fhorchur d'aon bhliain dar tosach an 6ú lá d'Aibreán, beidh ag na forálacha sin go léir atá san Acht seo, nó in aon Acht eile a bhaineann le cáin, agus a bhí i bhfeidhm an lá roimhe sin, lán-fheidhm agus lán-éifeacht maidir leis an gcáin a fhéadfar a fhorchur amhlaidh, ionann agus dá mba go ndearnadh an cháin sin a fhorchur iarbhír le hAcht ón Oireachtas agus na forálacha sin a fheidhmiú ina leith leis an Acht.

    —In order to ensure the collection in due time of tax which may be imposed for any year commencing on the 6th day of April, all such provisions contained in this Act, or in any other Act relating to tax, as were in force on the preceding day, shall have full force and effect with respect to tax which may be so imposed, in the same manner as if the said tax had been actually imposed by Act of the Oireachtas and the said provisions had been applied thereto by the Act.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  425. #1220803

    —Déanfar cáin faoi Sceidil A agus B a mhuirearú ar an uile mhaoin, cibé acu a bheidh sí áitithe tráth na measúnachta nó nach mbeidh, ach má bhíonn aon teach nó má thagann aon teach chun bheith neamháitithe ar feadh na bliana measúnachta nó coda di, ní thoibheofar an cháin air in aghaidh na tréimhse a bheidh sé neamháitithe amhlaidh, agus déanfaidh an cigire, ar chruthú a fháil i dtaobh na tréimhse a bhí an teach neamháitithe, an cháin in aghaidh na tréimhse sin a urscaoileadh ar achomharc.

    Tax under Schedules A and B shall be charged on all property, whether occupied at the time of assessment or not, but if any house is or becomes unoccupied for the year or for part of the year of assessment, the tax shall not be levied thereon during the period while it is so unoccupied, and the inspector, on proof of the period during which the house was unoccupied, shall upon appeal discharge the tax in respect of that period.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  426. #1220871

    —(1) Déanfaidh na coimisinéirí a ainmnítear chuige sin leis an Acht seo cáin faoi Sceideal C a mhuirearú, agus is iad a íocfaidh thar ceann na ndaoine a bheidh i dteideal na mbrabús, na ndíbhinní, na bhfáltas réadaithe nó an phraghais a íocadh ar cheannach is ábhar don cháin—

    —(1) Tax under Schedule C shall be charged by the commissioners designated for that purpose by this Act, and shall be paid on behalf of the persons entitled to the profits, dividends, proceeds of realisation or price paid on purchase which are the subject of the tax

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  427. #1221734

    (4) Nuair a bheidh na brabúis nó na gnóchain ó thrádáil ag déileáil i dtalamh á ríomh, measfar aon fháltais thrádála lena mbainfidh an t-alt seo a bheith laghdaithe an méid ar arb inmhuirir cáin de bhua an ailt seo, ach i gcás ina measfar, ar éileamh a dhéanamh faoi fho-alt (2) (b), an méid ar arbh inmhuirir cáin de bhua an ailt seo a bheith laghdaithe, measfar baint a bheith ag bhfo-alt seo leis an méid arna laghdú, agus déanfar cibé coigeartú is gá ar dhliteanas i leith cánach (in aghaidh na mblianta measúnachta iomchuí go léir), i modh measúnachta breise nó ar shlí eile.

    (4) In computing the profits or gains of a trade of dealing in land, any trading receipts falling within this section shall be treated as reduced by the amount on which tax is chargeable by virtue of this section, but where, on a claim being made under subsection (2) (b), the amount on which tax was chargeable by virtue of this section is treated as reduced, this subsection shall be deemed to have applied to the amount as reduced, and such adjustment of liability to tax shall be made (for all relevant years of assessment), whether by means of an additional assessment or otherwise, as may be necessary.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  428. #1222645

    forléireofar aon tagairt don cháin iomlán in iníoctha in aghaidh bliana mar thagairt don cháin iomlán (gan forcháin a áireamh) a mheasfar a bheith iníoctha in aghaidh na bliana i leith na ndíolaíochtaí, faoi réir ashbainte sealadaí i leith liúntas agus faoiseamh agus freisin, más gá, faoi réir suim a chur leis an méid measta sin (lena n-áirítear nialas) i leith méideanna a bheidh gan íoc ar chuntas cánach ioncaim in aghaidh aon bhliana measúnachta roimhe sin agus asbhaint a dhéanamh as i leith suimeanna a ró-íocadh ar cuntas aon chánach ioncaim den sórt sin;

    any reference to the total tax payable for a year shall be construed as a reference to the total tax (excluding sur-tax) estimated to be payable for the year in respect of the emoluments, subject to a provisional deduction for allowances and reliefs and subject also, if necessary, to making an addition to the said estimated amount (including a nil amount) for amounts remaining unpaid on account of income tax for any previous year of assessment and making a deduction therefrom for amounts overpaid on account of any such income tax;

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  429. #1223048

    (5) Más mó an cháin is iníoctha sa deireadh ag aon éilitheoir tar éis an liúntas faoin alt seo a asbhaint ná an méid cánach ab iníoctha dá mba mhó ná £1,000 nó £2,000 ioncam iomlán an duine sin, cibé acu é, méadófar an liúntas faoin alt seo suim is ionann agus an méid is mó cáin de réir an cheathrú cuid den ráta caighdeánach ar mhéid na bpréimheanna ar ina leith thabharfar an liúntas ná méid na cánach de réir an ráta chaighdeánaigh ar an méid is lú an t-ioncam iomlán ná £1,000 nó £2,000, cibé acu é.

    (5) Where the tax ultimately payable by any claimant after deducting the allowance under this section is greater than the amount of tax which would be payable if the total income of that person exceeded £1,000 or £2,000, as the case may be, the allowance under this section shall be increased by a sum representing the amount by which tax at one-fourth of the standard rate on the amount of the premiums in respect of which the allowance is made exceeds the amount of the tax at the standard rate on the amount by which the total income falls short of £1,000 or £2,000, as the case may be.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  430. #1223076

    (6) Má rinneadh aon duine a bhí i dteideal faoisimh faoi alt 151 a mhuirearú i leith cánach faoi aon Sceideal agus gur íoc sé an cháin sin, nó gur íoc sé cáin nó gur muirearaíodh cáin air trí asbhaint nó eile, ansin, ar éileamh a dhéanamh chun na gCoimi sinéirí Speisialta, agus ar an admháil ar a íocaíocht, agus cruthú chun a sástacht ar na fíorais, a thabhairt ar aird dóibh, beidh sé i dteideal go ndéanfar an cháin bhreise a d'íoc sé nó a muirearaíodh air mar a dúradh a aisíoc leis. [EN]

    (6) If any person entitled to relief under section 151 is charged to tax under any Schedule and has paid that tax, or has paid or has been charged with tax by deduction or otherwise, he shall, on a claim being made to the Special Commissioners, and on production to them of the receipt for his payment, and proof of the facts to their satisfaction, be entitled to repayment of the excess tax which he has paid or with which he has been charged as aforesaid.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  431. #1223582

    Ar choinníoll, i gcás ina ndéanfaidh duine ar bith a muirearaíodh i leith cánach ioncaim de dhroim nó de bhua aon bhirt nó ní a rinneadh faoi réim nó de bhun an ailt seo, a chruthú chun sástacht na gCoimisinéirí Ioncaim go bhfuil aon cháin ioncaim íoctha aige cheana féin in aghaidh na bliana céanna i leith an ábhair agus ar an gcuntas ar muirearaíodh é amhlaidh ina leith agus ina aghaidh, go dtabharfar faoiseamh go feadh an mhéid a glanadh dliteanas an duine sin leis na híocaíochtaí a rinneadh amhlaidh ar mhodh lascaine ón muirear nó ar mhodh aisíoca, de réir mar is gá sa chás.

    Provided that, where any person who is charged with income tax in consequence or by virtue of any act or thing done under or in pursuance of this section, proves to the satisfaction of the Revenue Commissioners that he has already paid any income tax for the same year in respect of the subject matter and on the account in respect of and on which he is so charged, relief shall be given to the extent to which the liability of that person has been discharged by the payments so made either by abatement from the charge or by repayment, as the case may require.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  432. #1223766

    —(1) Má dhéanann fearchéile nó banchéile, laistigh de shé mhí roimh an 6ú lá d'Iúil aon bliain mheasúnachta, iarratas chuige sin i cibé slí agus foirm a fhorordóidh na Coimisinéirí Ioncaim, déanfar cáin ioncaim don bhliain sin a mheasúnú, a mhuirearú agus a ghnóthú ar ioncam an fhearchéile agus ar ioncam an bhanchéile ionann agus dá mba rud é nach rabhadar pósta, agus beidh feidhm, ach amháin mar a bhforáiltear a mhalairt leis an Acht seo, ag forálacha uile an Achta seo maidir le measúnú, muirearú agus gnóthú cánach ionann agus dá mba nach rabhadar pósta.

    —(1) If an application is made for the purpose in such manner and form as may be prescribed by the Revenue Commissioners, either by a husband or wife, within six months before the 6th day of July in any year of assessment, income tax for that year shall be assessed, charged and recovered on the income of the husband and on the income of the wife as if they were not married, and all the provisions of this Act with respect to the assessment, charge, and recovery of tax shall, save as otherwise provided by this Act, apply as if they were not married.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  433. #1223776

    (a) déanfar forcháin don bhliain sin a mheasúnú, a mhuirearú, agus a ghnóthú ar ioncam an fhearchéile agus ar ioncam an bhanchéile ionann agus dá mba nach rabhadar pósta, agus beidh feidhm ag forálacha uile an Achta seo maidir le measúnú, muirearú agus gnóthú forchánach, ionann agus dá mba nach rabhadar pósta;

    ( a ) sur-tax for that year shall be assessed, charged, and recovered on the income of the husband and on the income of the wife as if they were not married, and all the provisions of this Act with respect to the assessment, charge, and recovery of sur-tax, shall apply as if they were not married;

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  434. #1224167

    (2) Déanfar, má ordaíonn na Coimisinéirí amhlaidh, cáin ioncaim is inmhuirir i leith blianachta a íocadh as ciste aoisliúntais le duine a chónaíonn sa Stát, a mheasúnú agus a mhuirearú ar an mblianachtóir faoi Sceideal E in ionad í a asbhaint agus a chur i gcuntas faoi alt 434 agus ríomhfar cáin ar mhéid iomlán na blianachta a éireoidh sa bhliain mheasúnachta.

    (2) Income tax chargeable in respect of an annuity paid out of a superannuation fund to a person residing in the State shall, if the Commissioners so direct, be assessed and charged on the annuitant under Schedule E instead of being deducted and accounted for under section 434 and tax shall be computed on the full amount of the annuity arising in the year of assessment.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  435. #1224209

    (2) Duine ar bith ag a bhfuil coinneáil na leabhar ina bhfuil na measúnachtaí i leith cánach ioncaim ar aon phearsa aonair do na blianta ar leithligh a bhfuil suimeanna inaisíoctha leis ina leith mar a dúradh déanfaidh sé, d'ainneoin aon ní in aon dearbhú a rinne an duine sin de bhun alt 163, ar iarratas ón duine ag a bhfuil nó trína bhfuil na suimeanna inaisíoctha, cibé sonraí a thabhairt don duine sin is gá chun go bhféadfaidh sé an méid iomchuí cánach ioncaim a ríomh a bheidh le asbhaint agus le híoc aige mar a dúradh.

    (2) Any person having the custody of the books containing the assessments to income tax on any individual for the several years in respect of which sums are repayable to him as aforesaid shall, notwithstanding anything contained in any declaration made by that person in pursuance of section 163, on application by the person by or through whom the sums are repayable, furnish to him such particulars as may be necessary to enable him to compute the appropriate amount of income tax to be deducted and paid over by him as aforesaid.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  436. #1225804

    —(1) I gcás ríchíos nó suim eile lena mbaineann alt 432 nó 434 a íoc i leith paitinn a úsáid, agus go ndearnadh an úsáid sin ar feadh sé bliana iomlána nó níos mó, féadfaidh an duine a bheidh tar éis an íocaíocht a fháil a cheangal go ndéanfar an cháin ioncaim (lena n-áirítear forcháin) is iníoctha aige de dhroim an tsuim sin a fháil a laghdú ionas nach mbeidh sé níos mó ná an méid iomlán cánach ioncaim ab iníoctha aige dá n-íocfaí an ríchíos nó an tsuim sin ina shé thráthchuid chomhionanna go bliantúil, agus ar íocadh an ceann deiridh acu an dáta a rinneadh an íocaíocht iarbhír.

    —(1) Where a royalty or other sum to which section 433 or 434 applies is paid in respect of the user of a patent, and that user extended over a period of six complete years or more, the person receiving the payment may require that the income tax (including sur-tax) payable by him by reason of the receipt of that sum shall be reduced so as not to exceed the total amount of income tax (including sur-tax) which would have been payable by him if that royalty or sum had been paid in six equal instalments at yearly intervals, the last of which was paid on the date on which the payment was in fact made.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  437. #1226188

    —(1) Faoi réir forálacha an ailt seo, má tharlaíonn aon bhliain mheasúnachta gur bhain caillteanas do dhuine ar bith in aon trádáil, gairm nó fostaíocht, a bhí á sheoladh aige leis féin nó i gcomhpháirtíocht, nó ag áitiú tailte chun críocha feirmeoireachta amháin, nó ag áitiú talamh coille ar ghlac sé de rogha é a mhuirearú i leith cánach faoi Sceideal D maidir leis, beidh teideal aige, ar éileamh chuige sin a dhéanamh, chun cibé aisíoc cánach is gá chun a áirithiú nach rachaidh an méid comhiomlán cánach in aghaidh na bliana a bheidh íoctha aige ar deireadh thar an méid a bheadh iompartha aige dá ndéanfaí a ioncam a laghdú méid an chaillteanais.

    —(1) Subject to the provisions of this section, where in any year of assessment any person has sustained a loss in any trade, profession or employment, carried on by him either solely or in partnership, or in the occupation of lands for the purposes of husbandry only, or in the occupation of woodlands in respect of which he has elected to be charged to tax under Schedule D, he shall be entitled, on making a claim in that behalf, to such repayment of tax as is necessary to secure that the aggregate amount of tax for the year ultimately borne by him will not exceed the amount which would have been borne by him if his income had been reduced by the amount of the loss.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  438. #1227431

    —(1) Faoi réir fho-alt (2), forléireofar tagairt san Acht seo don ghlancháin ioncaim d'aon bhliain mheasúnachta mar thagairt don cháin ioncaim is inmhuirir ar an gcuideachta don bhliain sin faoi Sceideal D, tar éis gach liúntas, asbhaint nó fritháireamh a bheidh dlite a bheith tugtha, i leith na mbrabús a ríomhadh le haghaidh measúnachta, an cháin ioncaim sin arna laghdú méid na cánach ioncaim, arna ríomh de réir an ráta chaighdeánaigh chánach, ar mhéid aon íocaíochta is iníoctha ag an gcuideachta as na brabúis a bhfuil teideal ag an gcuideachta, ar shlí seachas faoi alt 456, é a mhuirearú ar aon duine eile nó é a asbhaint nó a choinneáil nó a ghlanadh as íocaíocht ar bith le haon duine eile.

    —(1) Subject to subsection (2), a reference in this Chapter to the net income tax for any year of assessment shall be construed as a reference to the income tax chargeable on the company for the year under Schedule D, after all allowances, deductions or set-offs due have been granted, in respect of the profits computed for the purpose of assessment, that income tax being diminished by income tax, computed at the standard rate of tax, on the amount of any payment payable by the company out of the profits which, otherwise than under section 456, the company is entitled to charge against any other person or to deduct, retain or satisfy out of any payment to any other person.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  439. #1227766

    (2) (a) Aon cháin ioncaim is iníoctha ag cuideachta in aghaidh bliana éilimh seachas an bhliain mheasúnachta dar tosach an 6ú lá d'Aibreán, 1957, féadfar, a mhéid a bhaineann an cháin ioncaim sin le brabús ó earraí a onnmhairíodh as an Stát a dhíol, í a laghdú 25 faoin gcéad d'ainneoin aon ní in alt 404 ach is laghdú é in ionad, agus ní laghdú é i dteannta, aon laghdaithe eile ar cháin ioncaim, faoi alt 404 don bhliain éilimh.

    (2) ( a ) Income tax payable by a company for a year of claim other than the year of assessment commencing on the 6th day of April, 1957, so far as such income tax is referable to profit on the sale of goods exported out of the State may, notwithstanding anything contained in section 404, be reduced by 25 per cent., but such reduction shall be in substitution for and not in addition to any reduction of income tax, under section 404, for the year of claim.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  440. #1228821

    —Beidh an bhreis a bheidh ag an méid a gheofar nuair a fhuasclófar aonad d'urrúis neamhúsmhara a d'eisigh an tAire Airgeadais faoi alt 4 den Acht Príomh-Chiste, 1965 , ar an méid a íocadh ar an aonad ar é a eisiúint, ach amháin i gcás ina mbeidh an bhreis le cur sa chuntas agus brabúis trádála á ríomh chun críocha cánachais, díolmhaithe ó cháin ioncaim (lena n-áirítear forcháin).

    —The excess of the amount received on the redemption of a unit of non-interest-bearing securities issued by the Minister for Finance under section 4 of the Central Fund Act, 1965 , over the amount which was paid for the unit on its issue shall, save where the excess falls to be taken into account in computing for the purposes of taxation the profits of a trade, be exempt from income tax (including sur-tax).

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  441. #1228887

    (2) D'ainneoin aon ní atá san Acht seo, beidh Bord na Móna i dteideal go ndéanfar an méid cánach ioncaim a dhlífeadh sé sa deireadh, mura mbeadh an t-alt seo, a thabhairt in aghaidh aon bhliana measúnachta a laghdú de shuim is ionann agus cáin ioncaim ar mhéid an úis ar stoc nó ar chineálacha eile urrús a dhéanfaidh Bord na Móna, ar ordú ón Aire Airgeadais faoi alt 466, mar a chuirtear chun feidhme é leis an alt seo, a íoc gan asbhaint chánach an bhliain mheasúnachta sin.

    (2) Notwithstanding anything contained in this Act, Bord na Móna shall be entitled to have the amount of income tax which, but for this section, it would be liable ultimately to bear for any year of assessment reduced by a sum representing income tax on the amount of the interest on stock or other forms of security which, by direction of the Minister for Finance given under section 466, as applied by this section, is paid by Bord na Móna without deduction of tax in that year of assessment.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  442. #1228962

    Ar choinníoll nach ndéanfar aon tochsal ar na tailte, na tionóntáin agus na háitribh a ndearnadh an cháin a mhuirearú ina leith má díoladh na tailte, na tionóntáin agus na háitribh sin ar chomaoin luachmhar agus nach é an duine ar ar muirearaíodh an cháin an t-áititheoir a thuilleadh.

    Provided that no distraint shall be made on the lands, tenements and premises in respect of which the tax is charged if such lands, tenements and premises have been sold for valuable consideration and the person on whom the tax is charged is no longer the occupier thereof.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  443. #1228974

    (6) Má bhíonn tailte a mhuirearófar faoi Sceideal A gan áitiú, agus nach bhféadfar aon tochsal a fháil orthu an tráth is iníoctha an cháin, féadfaidh an Bailitheoir aon am sa todhchaí nuair a bheidh aon tochsal le fáil ar na tailte, dul isteach, gabháil agus díol a dhéanamh faoi na cumhachtaí céanna a bheadh aige dá mba é an tráth a tháinig an cháin chun bheith dlite a dhéanfaí an tochsal agus go raibh an t-áititheoir ag áitiú san am sin.

    (6) If lands charged under Schedule A are unoccupied, and no distress can be found thereon at the time the tax is payable, the Collector may at any future time when there is any distress to be found on the lands, enter, seize, and sell, under the same powers as if a distraint had been made on the lands at the time the tax became due and as if the occupier had been in occupation at that time.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  444. #1229018

    —(1) Aon uair a mhainneoidh duine ar bith aon suim a íoc a fhéadfar a thobhach air maidir le cáin ioncaim, agus d'ainneoin (i gcás measúnacht Sceideal A) nach mbeidh an mainnitheoir ainmnithe i measúnacht na cánach, eiseoidh an Bailitheoir deimhniú chuig an gcláraitheoir contae nó chuig sirriam an chontae ina mbeidh cónaí ar an mainnitheoir nó ina mbeidh áit ghnó aige nó (nuair is ar thailte nó ar thionóntáin a bheidh an cháin gan íoc muirearaithe) ina mbeidh na tailte agus na tionóntáin, ag deimhniú méid na suime a bheidh gan íoc amhlaidh agus an duine ar a mbeidh an méid sin intobhaigh agus na tailte agus na tionóntáin (más ann) ar a mbeidh an tsuim muirearaithe.

    —(1) Whenever any person makes default in paying any sum which may be levied upon him in respect of income tax, and notwithstanding (in the case of a Schedule A assessment) that the defaulter is not named in the assessment of the tax, the Collector may issue a certificate to the county registrar or sheriff of the county in which the defaulter resides or has a place of business or (when the tax in default is charged on lands or tenements) in which the lands and tenements are situate, certifying the amount of the sum so in default and the person upon whom the same is leviable and the lands and tenements (if any) on which the sum is charged.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  445. #1229145

    —(1) I gcás inar muirearaíodh cáin ar bhrabúis ríchíosanna, margaí nó aontaí, nó ar dholaí, ar iascaigh nó ar aon bhrabúis bhliantúla nó corr-bhrabúis eile nach intochsail, beidh úinéir nó áititheoir nó glacadóir na mbrabús freagrach sa cháin a mhuirearófar amhlaidh, agus féadfaidh sé an céanna a choinneáil agus a asbhaint as aon bhrabúis den sórt sin.

    —(1) Where tax is charged on the profits of royalties, markets or fairs, or on tolls, fisheries or any other annual or casual profits not distrainable, the owner or occupier or receiver of the profits thereof shall be answerable for the tax so charged, and may retain and deduct the same out of any such profits.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  446. #1229453

    (2) I gcás ina mbeidh measúnacht i leith cánach ioncaim tar éis teacht chun bheith críochnaitheach dochloíte chun críocha cánach ioncaim, beidh an mheasúnacht críochnaitheach dochloíte freisin agus an t-ioncam iomlán ó gach bunadh á mheas chun críocha forchánach, agus ní chuirfear san áireamh, le linn an t-ioncam iomlán ó gach bunadh a bheith á mheas, aon liúntas nó coigeartú dliteanais ar fhoras laghdú ioncaim nó caillteanais, mura mbeidh an liúntas nó an coigeartú sin déanta roimhe sin i leith cánach ioncaim ar iarratas faoi na forálacha speisialta den Acht seo a bhaineann leis sin.

    (2) Where an assessment to income tax has become final and conclusive for the purposes of income tax, the assessment shall also be final and conclusive in estimating total income from all sources for the purposes of sur-tax, and no allowance or adjustment of liability on the ground of diminution of income or loss shall be taken into account in estimating the total income from all sources, unless that allowance or adjustment has been previously made in respect of income tax on an application under the special provisions of this Act relating thereto.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  447. #1229457

    (a) asbhainfear, i gcás aon talamh ar a muirearófar cáin ioncaim ar an luach bliantúil arna mheas ar shlí seachas i ndáil le brabúis (i dteannta aon asbhainte eile), aon suim a ndéanfar a méid de laghdú ar an measúnacht chun críocha bailithe, nó ar a mbeidh cáin ioncaim aisíoctha faoi fhorálacha an Achta seo maidir le costas cothabhála, deisiúchán, árachais, agus bainistí;

    ( a ) there shall be deducted in respect of any land on which income tax is charged upon the annual value estimated otherwise than in relation to profits (in addition to any other deduction), any sum by which the assessment is reduced for the purposes of collection, or on which income tax has been repaid under the provisions of this Act in respect of the cost of maintenance, repairs, insurance, and management;

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  448. #1229877

    —(1) I gcás cearta chun mianraí a oibriú sa Stát a bheith ligthe in aghaidh aon bhliana measúnachta, beidh teideal ag an léasóir, ar éileamh a dhéanamh chuige, go n-aisíocfar leis an méid sin den cháin ioncaim a d'íoc sé trí asbhaint nó ar shlí eile i leith an chíosa nó na ríchíosanna don bhliain sin is comhionann le méid na cánach ar aon suimeanna a gcruthófar chun sástacht na gCoimisinéirí Speisialta go ndearna sé iad a íoc go hiomlán, go heisiatach agus de riachtanas, mar chostais bainistí nó maoirseachta ar na mianraí sin sa bhliain sin:

    —(1) Where for any year of assessment rights to work minerals in the State are let, the lessor shall be entitled on making a claim for the purpose to be repaid so much of the income tax paid by him by deduction or otherwise in respect of the rent or royalties for that year as is equal to the amount of the tax on any sums proved to the satisfaction of the Special Commissioners to have been wholly, exclusively, and necessarily disbursed by him as expenses of management or supervision of those minerals in that year:

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  449. #1230126

    Más rud é, maidir le cáin i leith na bhfáltas ó dhíol nó ó réadú aon chúpóin nó i leith an phraghais a íocadh ar cheannach aon chúpóin, go mbeidh cuntas tugtha sa cháin sin faoin gCuid seo ag aon bhaincéir nó ag aon déileálaí i gcúpóin agus go mbeidh na Coimisinéirí Speisialta sásta, maidir leis na díbhinní is iníoctha ar na cúpóin ar i ndáil leo a d'éirigh na fáltais nó an praghas sin, gur íocadh na díbhinní sin ina dhiaidh sin ar mhodh gur baineadh cáin as na díbhinní sin faoi aon cheann d'fhorálacha an Sceidil seo, aisíocfar an cháin a asbhaineadh amhlaidh.

    Where tax in respect of the proceeds of the sale or realisation of any coupon or in respect of the price paid on the purchase of any coupon has been accounted for under this Part by any banker or any dealer in coupons and the Special Commissioners are satisfied that the dividends payable on the coupons in relation to which such proceeds or such price arises have been subsequently paid in such manner that tax has been deducted from such dividends under any of the provisions of this Schedule, the tax so deducted shall be repaid. [GA]

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  450. #1230138

    Aon uair a tharlóidh, faoi na cumhachtaí a thugtar do na Coimisinéirí Ioncaim leis an gCuid seo, go dtabharfar don duine a mbeidh íoc an úis, na ndíbhinní, nó na n-íocaíochtaí bliantúla eile curtha ar a iontaobh faoiseamh ó íoc na cánach ar an gcéanna, beidh an cháin sin inmheasúnaithe agus inmhuirir faoin gcás iomchuí de Sceideal D ar an duine, agus iníoctha ag an duine, a bheidh i dteideal na ndíbhinní nó na n-íocaíochtaí bliantúla eile sin.

    When, under the powers conferred on the Revenue Commissioners by this Part, the person entrusted with the payment of the interest, dividends, or other annual payments, is relieved from payment of the tax thereon, the said tax shall be assemble and chargeable under the appropriate case of Schedule D, on, and shall be payable by the person entitled to receive such interest, dividends, or other annual payments. [GA]

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  451. #1230677

    (1) Má dhéanann duine ar bith a bheidh tar éis cáin ioncaim Éireannach (lena n-áirítear forcháin) a íoc, nó a mbeidh de dhliteanas air sin a íoc, trí asbhaint nó eile, in aghaidh aon bhliana measúnachta ar aon chuid dá ioncam, a chruthú chun sástacht na gCoimisinéirí Speisialta gur íoc sé cáin ioncaim Bhreataineach in aghaidh na bliana sin i leith na coda céanna dá ioncam, beidh sé i dteideal faoisimh ó cháin ioncam Éireannach (lena n-áirítear forcháin) a d'íoc sé nó is iníoctha aige ar an gcuid sin dá ioncam de réir ráta ar an gcéanna a chinnfear de réir na bhforálacha chuige sin atá in Airteagal 2 den Chomhaontú dar dáta an 25ú lá d'Aibreán, 1928, Comhaontú atá leagtha amach i gCuid I den Sceideal seo.

    (1) If any person who has paid, by deduction or otherwise, or is liable to pay, Irish income tax (including sur-tax) for any year of assessment on any part of his income proves to the satisfaction of the Special Commissioners that he has paid British income tax for that year in respect of the same part of his income, he shall be entitled to relief from Irish income tax (including sur-tax) paid or payable by him on that part of his income at a rate thereon to be determined in accordance with the provisions in that behalf of Article 2 of the Agreement dated the 25th day of April, 1928, which Agreement is set out in Part I of this Schedule—

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  452. #1230714

    3.—(1) Aon éileamh ar dhíolúine ó cháin ioncaim nó ó fhorcháin ar an bhforas gur sa Bhreatain Mhór nó i dTuaisceart Éireann agus nach sa Stát atá cónaí ar an éilitheoir cuirfear é chun na gCoimisinéirí Ioncaim i cibé foirm a fhorordóidh siad, agus ar na fíorais a chruthú chun a sástacht géillfidh na Coimisinéirí sin don éileamh dá réir sin:

    3.—(1)Any claim for exemption from income tax or sur-tax on the ground that the claimant is resident in Great Britain or Northern Ireland and is not resident in the State shall be made to the Revenue Commissioners in such form as they may prescribe, and the said Commissioners shall on proof of the facts to their satisfaction allow the claim accordingly: [GA]

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  453. #1230906

    (1) Ní mó ná 15 faoin gcéad a bheidh ráta cánach na Stát Aontaithe ar ríchíosanna, i leith mianaigh nó coiréil a oibriú nó i leith ábhar maoine aiceanta a bhaint ar shlí eile, agus ar chíosóireachtaí, as maoin réadach nó as leas i maoin réadach, a fuarthas as bunaidh sna Stáit Aontaithe ag cónaitheoir in Éirinn atá faoi réir cánach Éireannaí maidir leis na ríchíosanna agus na cíosóireachtaí sin agus nach bhfuil ag gabháil do thrádáil ná gnó sna Stáit Aontaithe:

    (1) The rate of United States tax on royalties in respect of the operation of mines or quarries or of other extraction of natural resources, and on rentals from real property or from an interest in such property, derived from sources within the United States by a resident of Ireland who is subject to Irish tax with respect to such royalties or rentals and not engaged in trade or business in the United States, shall not exceed 15 per cent.:

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  454. #1230936

    I gcás inar gnáthdhíbhinn a d'íoc corparáid de chuid na Stát Aontaithe an t-ioncam sin, áireofar sa chreidmheas sin (i dteannta aon chánach ioncaim de chuid na Stát Aontaithe a baineadh as an díbhinn sin nó a forchuireadh uirthi) an cháin ioncaim de chuid na Stát Aontaithe a forchuireadh ar an gcorparáid sin i leith a brabús, agus i gcás inar díbhinn í a íocadh ar scaireanna tosaíochta rannpháirteacha, agus a ionadaíonn díbhinn de réir an ráta shocair chun a bhfuil teideal ag na scaireanna mar aon le rannpháirteachas breise i mbrabúis, déanfar an cháin sin ar bhrabúis a áireamh chomh maith, sa mhéid go bhfuil breis ag an díbhinn ar an ráta socair sin.

    Where such income is an ordinary dividend paid by a United States corporation, such credit shall take into account (in addition to any United States income tax deducted from or imposed on such dividend) the United States income tax imposed on such corporation in respect of its profits, and where it is a dividend paid on participating preference shares and representing both a dividend at the fixed rate to which the shares are entitled and an additional participation in profits, such tax on profits shall likewise be taken into account in so far as the dividend exceeds such fixed rate.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  455. #1231135

    I gcás cuideachta a chónaíonn i gceann de na críocha d'fháil brabús nó ioncaim ó bhunaidh sa chríoch eile, ní fhorchuirfidh Rialtas na críche eile sin aon saghas cánachais ar dhíbhinní a íocfaidh an chuideachta le daoine nach gcónaíonn sa chríoch eile sin, ná aon cháin i modh cánach brabús neamhdháilte ar bhrabúis neamhdháilte na cuideachta, de bhíthin gurb é atá, go hiomlán nó go páirteach, sna díbhinní nó sna brabúis neamhdháilte sin brabúis nó ioncam a fuarthas amhlaidh.

    Where a company which is a resident of one of the territories derives profits or income from sources within the other territory, the, Government of that other territory shall not impose any form of taxation on dividends paid by the company to persons not resident in that other territory, or any tax in the nature of an undistributed profits tax on undistributed profits of the company, by reason of the fact that those dividends or undistributed profits represent in whole or in part, profits or income so derived. [GA]

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  456. #1231204

    Más é atá san ioncam sin gnáth dhíbhinn a d'íoc corparáid Cheanadach, cuirfear i gcuntas sa chreidmheas sin (i dteannta aon cháin ioncaim Cheanadach a baineadh as an díbhinn sin nó a forchuireadh uirthi) an cháin ioncaim Cheanadach a forchuireadh ar an gcorparáid sin i leith a brabús, agus, i gcás inar díbhinn í a íocadh ar scaireanna tosaíochta rannpháirteacha agus gur ionann í agus díbhinn de réir an ráta shocair a bhfuil na scaireanna ina theideal mar aon le rannpháirtíocht bhreise sna brabúis, déanfar an cháin sin ar bhrabúis a chur i gcuntas freisin sa mhéid gur mó an díbhinn ná an ráta socair sin.

    Where such income is an ordinary dividend paid by a Canadian corporation, such credit shall take into account (in addition to any Canadian income tax deducted from or imposed on such dividend) the Canadian income tax imposed on such corporation in respect of its profits, and where it is a dividend paid on participating preference shares and representing both a dividend at the fixed rate to which the shares are entitled and an additional participation in profits, such tax on profits shall likewise be taken into account in so far as the dividend exceeds such fixed rate.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  457. #1234048

    Alt 8 .—Cé nach n-éileoidh na Náisiúin Aontaithe, de ghnáth, saoirseacht ó dhleachtanna máil agus ó chánacha ar mhaoin shochorraithe nó dhochorraithe a dhíol is cuid den phraghas a bheidh le híoc, dá ainneoin sin, i gcás maoin thábhachtach a bheith á ceannach ag na Náisiúin Aontaithe le haghaidh úsáide oifigiúla agus dleachtanna agus cánacha den sórt sin a bheith muirearaithe nó inmhuirir ar an gcéanna, déanfaidh Comhaltaí, aon uair is féidir sin, comhshocraíochtaí riaracháin iomchuí chun méid na dleachta nó na cánach a loghadh nó a thabhairt ar ais.

    Section 8.—While the United Nations will not, as a general rule, claim exemption from excise duties and from taxes on the sale of movable and immovable property which form part of the price to be paid, nevertheless when the United Nations is making important purchases for official use of property on which such duties and taxes have been charged or are chargeable, Members will, whenever possible, make appropriate administrative arrangements for the remission or return of the amount of duty or tax. [GA]

    Uimhir 8 de 1967: AN tACHT UM CHAIDREAMH AGUS DÍOLÚINE TAIDHLEOIREACHTA, 1967

  458. #1234287

    Cé nach n-éileoidh na sainghníomhaireachtaí, de ghnáth, saoirseacht ó dhleachtanna máil agus ó chánacha ar mhaoin shochorraithe nó dhochorraithe a dhíol is cuid den phraghas a bheidh le híoc, dá ainneoin sin, i gcás maoin tábhachtach a bheith á ceannach ag na sainghníomhaireachtaí le haghaidh úsáide oifigiúla agus dleachtanna agus cánacha den sórt sin a bheith muirearaithe nó inmhuirir ar an gcéanna, déanfaidh na Stáit is páirtithe sa Choinbhinsiún seo, aon uair is féidir sin, comhshocraíochtaí riaracháin iomchuí chun méid na dleachta nó na cánach a loghadh nó a thabhairt ar ais.

    While the specialised agencies will not, as a general rule, claim exemption from excise duties and from taxes on the sale of movable and immovable property which form part of the price to be paid, nevertheless when the specialised agencies are making important purchases for official use of property on which such duties and taxes have been charged or are chargeable, States parties to this Convention will, whenever possible, make appropriate administrative arrangements for the remission or return of the amount of duty or tax. [GA]

    Uimhir 8 de 1967: AN tACHT UM CHAIDREAMH AGUS DÍOLÚINE TAIDHLEOIREACHTA, 1967

  459. #1245533

    (2) I gcás pearsa aonair a bheith tar éis íocaíocht lena mbaineann an t-alt seo a fháil, beidh sé i dteideal, ar éileamh chuige sin a dhéanamh agus ar na fíorais iomchuí a chruthú chun sástacht an chigire, go ndéanfar an méid iomlán cánach ioncaim agus forchánach is iníoctha aige in aghaidh na bliana measúnachta arb inmhuirir an íocaíocht ina haghaidh a laghdú go dtí iomlán an dá mhéid seo a leanas:

    (2) Where an individual has received a payment to which this section applies, he shall be entitled, on making a claim in that behalf and on proof of the relevant facts to the satisfaction of the inspector, to have the total amount of income tax and sur-tax payable by him for the year of assessment for which the payment is chargeable reduced to the total of the two following amounts:

    Uimhir 33 de 1968: AN tACHT AIRGEADAIS, 1968

  460. #1245609

    (b) ar an tréimhse sin a bheith caite, mura n-iarrfar aon éileamh den sórt a tharchur amhlaidh, nó má iarrtar an t-éileamh sin a tharchur, ar chinneadh críochnaitheach a dhéanamh ag na Coimisinéirí Achomhairc i gcoinne an éilimh, beidh an cháin mheasta a shonrófar san fhógra inghnóthaithe sa tslí chéanna agus leis na himeachtaí céanna agus dá mba fhostóir an duine agus gurbh é an méid a shonrófar san fhógra an méid cánach a dhligh sé faoi na rialacháin a bhaint as díolaíochtaí a d'íoc sé in imeacht na míosa cánach ioncaim a shonrófar san fhógra lúide aon mhéideanna a dhligh sé faoi na rialacháin a aisíoc in imeacht na míosa cánach ioncaim sin,

    ( b ) on the expiration of the said period, if no such claim is required to be so referred, or if such claim is required to be referred, on final determination by the Appeal Commissioners against the claim, the estimated tax specified in the notice shall be recoverable in the same manner and by the like proceedings as if the person were an employer and the amount specified in the notice were the amount of tax which he was liable under the regulations to deduct from emoluments paid by him during the income tax month specified in the notice reduced by any amounts which he was liable under the regulations to repay during that income tax month,

    Uimhir 33 de 1968: AN tACHT AIRGEADAIS, 1968

  461. #1246146

    (10) Beidh éifeacht ag an alt seo maidir le cáin ioncaim in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1968, agus in aghaidh na mblianta measúnachta dá éis sin agus maidir le cáin bhrabús corparáide in aghaidh aon tréimhse cuntasaíochta dar tosach an 6ú lá d'Aibreán, 1968, nó aon lá dá éis sin, agus in aghaidh na coda gan chaitheamh d'aon tréimhse chuntasaíochta a bhí ag rith ar an dáta sin.

    (10) This section shall have effect in relation to income tax for the year beginning on the 6th day of April, 1968, and subsequent years of assessment and in relation to corporation profits tax for any accounting period beginning on or after the 6th day of April, 1968, and for the unexpired portion of any accounting period current at that date.

    Uimhir 33 de 1968: AN tACHT AIRGEADAIS, 1968

  462. #1247134

    —An bhreis a bheidh ag an méid a gheofar ar aonad urrús a bhunaigh agus a d'eisigh an tAire Airgeadais faoin Acht Príomh-Chiste (Forálacha Buana), 1965, agus dá ngairtear Bannaí Infeistíochta ar an méid a íocadh ar an aonad nuair a eisíodh é beidh sí, ach amháin i gcás ina mbeidh an bhreis le cur i gcuntas le linn ríomh a bheith á dhéanamh chun críocha cánachais ar bhrabúis trádála, díolmhaithe ó cháin ioncaim (lena n-áirítear forcháin) agus ó cháin bhrábús corparáide.

    —The excess of the amount received on the redemption of a unit of securities created and issued by the Minister for Finance under the Central Fund (Permanent Provisions) Act, 1965 , and known as Investment Bonds over the amount which was paid for the unit on its issue shall, save where the excess falls to be taken into account in computing for the purposes of taxation the profits of a trade, be exempt from income tax (including sur-tax) and corporation profits tax.

    Uimhir 37 de 1968: An tACHT AIRGEADAIS (Uimh. 2), 1968

  463. #1249568

    (2) I gcás ina ndearnadh, roimh an Acht seo a rith, asbhaint i leith na cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1969, agus gur aisíocadh méid na hasbhainte mar gheall ar oibriú forálacha Acht 1927, measfar, chun críocha alt 8 den Acht Cánach Ioncaim, 1967 , arna mhodhnú le fo-alt (1) den alt seo, nach ndearnadh an asbhaint sin riamh agus beidh feidhm agus éifeacht dá réir sin ag an alt sin arna mhodhnú amhlaidh.

    (2) Where, before the passing of this Act, a deduction was made in respect of the income tax for the year beginning on the 6th day of April, 1969, and the amount of the deduction was refunded on account of the operation of the provisions of the Act of 1927, the deduction shall, for the purposes of section 8 of the Income Tax Act, 1967 , as modified by subsection (1) of this section, be deemed never to have been made and that section, as so modified, shall apply and have effect accordingly.

    Uimhir 15 de 1969: AN tACHT UM CHÁNACHA A BHAILIÚ (DAINGNIÚ), 1969

  464. #1250998

    (5) Más rud é, i gcás duine a mbeidh gairm nó trádáil á seoladh aige, go dtabhóidh sé, roimh an 6ú lá d'Aibreán, 1971, caiteachas ag athchóiriú innealra nó gléasra a bheidh á úsáid chun críocha na trádála nó na gairme agus nach mbeidh á úsáid chun innealra nó gléasra a mhonarú, ní bheidh méid an chaiteachais sin (muran inlamháilte amhlaidh é ar shlí eile) inlamháilte mar asbhaint le linn ríomh a bheith á dhéanamh chun críocha cánach ioncaim ar bhrabúis nó gnóchain nó caillteanais na trádála nó na gairme, agus, i gcás ina lamhálfar amhlaidh é, ní mheasfar gur caiteachas caipitil é chun aon cheann de chríocha na nAchtanna Cánach Ioncaim.

    (5) Where before the 6th day of April, 1971, a person carrying on a trade or profession incurs expenditure on the conversion of machinery or plant which is in use for the purposes of the trade or profession and is not in use for the purpose of manufacturing machinery or plant, the amount of the said expenditure shall (if not otherwise so allowable) be allowable as a deduction in computing for the purposes of income tax the profits or gains or losses of the trade or profession, and, where it is so allowed, shall not be regarded as capital expenditure for any of the purposes of the Income Tax Acts.

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  465. #1251235

    (III) i gcás ina mbeifear, le linn ríomh a bheith á dhéanamh ar na brabúis nó na gnóchain ar a muirearófar, sa deireadh, cáin d'aon bhliain mheasúnachta áirithe, tar éis aon chuid de phréimh nó suim eile is inmhuirir de bhua alt 83 agus nach ndearnadh aon rogha, nó nach bhféadfaí aon rogha a dhéanamh, faoi fho-alt (6) den alt sin ina leith a chur i gcuntas, go ndéanfar neamhshuim den mhéid a bheidh curtha i gcuntas le linn ríomh a bheith á dhéanamh ar mhéid na mbrabús nó na ngnóchan ar a muirearófar cáin d'aon bhliain ina dhiaidh sin.

    (III) where in computing the profits or gains on which tax is finally charged for any year of assessment any part of a premium or other sum chargeable by virtue of section 83 and in respect of which no election has been or could have been made under subsection (6) of that section, has been taken into account, the amount so taken into account shall be disregarded in computing the amount of the profits or gains on which tax is charged for any subsequent year.

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  466. #1251287

    (9) D'ainneoin aon ní in alt 190, ní thabharfar faoiseamh faoin alt sin ar an aon-chúis go ndearnadh cíos a tháinig chun bheith dlite an 5ú lá d'Aibreán, 1969, ná roimhe sin agus ar baineadh cáin ioncaim as le linn é a íoc a chur i gcuntas le linn ríomh a bheith á dhéanamh ar na brabúis nó na gnóchain ar arb inmhuirir cáin faoi Chás V de Sceideal D don bhliain 1969-70.

    (9) Notwithstanding anything in section 190, relief shall not be given under that section by reason only of the fact that a rent falling due on or before the 5th day of April, 1969, and from which income tax was deducted on payment thereof was taken into account in computing the profits or gains on which tax is chargeable under Case V of Schedule D for the year 1969-70.

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  467. #1251351

    (2) I gcás ina dtarlóidh de bhua fho-alt (1) go mbeadh an cháin is inmhuirir d'aon bhliain mheasúnachta ar bhrabúis nó gnóchain duine inmhuirir i leith cánach faoi cheachtar Cás, nó faoin dá Chás, a luaitear ansin níos mó, mura mbeadh an fo-alt seo, ná an cháin ab inmhuirir ar an gcéanna mura mbeadh an fo-alt sin ((1), ansin, ar éileamh chuige a dhéanamh, tabharfar faoiseamh ón mbreis, tri aisioc nó ar shlí eile.

    (2) Where by virtue of subsection (1) the tax chargeable for any year of assessment on a person's profits or gains chargeable to tax under either or both of the Cases therein mentioned would but for this subsection be greater than the tax which would be chargeable thereon but for the said subsection (1), then on a claim in that behalf being made relief shall be given from the excess, whether by repayment or otherwise.

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  468. #1252194

    —(1) An bhreis a bheidh ag an méid a gheofar ar aonad urrús lena mbaineann an t-alt seo a fhuascailt ar an méid a íocadh ar an aonad nuair a eisíodh é beidh sí, ach amháin i gcás ina mbeidh an bhreis le cur i gcuntas le linn ríomh a bheith á dhéanamh chun críocha cánachais ar bhrabúis trádála, díolmhaithe ó cháin ioncaim (lena n-áirítear forcháin) agus ó cháin bhrabús corparáide.

    —(1) The excess of the amount received on the redemption of a unit of securities to which this section applies over the amount paid for the unit on its issue shall, save where the excess falls to be taken into account in computing for the purposes of taxation the profits of a trade, be exempt from income tax (including sur-tax) and corporation profits tax.

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  469. #1257877

    (5) Maidir le caiteachas a tabhaíodh iarbhír ag foirgniú foirgnimh nó déanmhais roimh an 6ú lá d'Aibreán, 1970, beidh, agus measfar go raibh, éifeacht ag an alt seo amhail ar an agus ón 6ú lá d'Aibreán, 1964, agus tabharfar na liúntais agus na haisíocaíochtaí cánach ioncaim (lena n-áirítear forcháin) agus cánach brabús corporáide sin go léir is iomchuí ag féachaint d'fhorálacha an ailt seo:

    (5) In relation to expenditure actually incurred on the construction of a building or structure prior to the 6th day of April, 1970, this section shall have, and be deemed to have had, effect as on and from the 6th day of April, 1964, and all such industrial building allowances and repayments of income tax (including sur-tax) and corporation profits tax shall be made as may be appropriate having regard to the provisions of this section:

    Uimhir 14 de 1970: AN tACHT AIRGEADAIS, 1970

  470. #1257984

    (b) Chun críocha cánach brabús corporáide, déanfar, i gcás ina ndéanfar measúnú faoi Chás IV de Sceideal D de bhua mhír (a), nó ina ndéanfaí sin amhlaidh dá mbeadh cáin inmhuirir ar na brabúis nó na gnóchain, an méid a mheasúnófar amhlaidh nó a mheasúnófaí amhlaidh a áireamh mar ioncam de chuid na cuideachta a fuarthas ar an dáta ar a ndearnadh an scaoileadh.

    ( b ) For the purposes of corporation profits tax, where an assessment under Case IV of Schedule D is made by virtue of paragraph (a), or would have been so made if the profits or gains wore chargeable to income tax, the amount so assessed or which would have been so assessed shall be treated as income of the company received on the date on which the release was effected.

    Uimhir 14 de 1970: AN tACHT AIRGEADAIS, 1970

  471. #1258534

    (2) Beidh éifeacht ag an alt seo maidir le cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1970, agus blianta measúntachta dá éis sin agus maidir le cáin bhrabús corporáide d'aon bhliain chuntasaíochta dar tosach an 6ú lá d'Aibreán, 1970, nó aon lá dá éis sin agus don chuid gan chaitheamh d'aon tréimhse chuntasaíochta ar rith ar an dáta sin.

    (2) This section shall have effect in relation to income tax for the year beginning on the 6th day of April, 1970, and subsequent years of assessment and in relation to corporation profits tax for any accounting period beginning on or after the 6th day of April, 1970, and for the unexpired portion of any accounting period current at that date.

    Uimhir 14 de 1970: AN tACHT AIRGEADAIS, 1970

  472. #1262265

    (2) Féadfar measúnacht i leith cánach ioncaim d'aon bhliain mheasúnachta dar críoch an 5ú lá, nó aon lá roimh an 5ú lá, d'Aibreán díreach i ndiaidh an dáta aistrithe a dhéanamh ar an gComhchoiste agus ar Chuideachta an tSratha Bháin ar an dáta sin nó dá éis, agus aon cháin ioncaim i leith aon mheasúnacht den sórt sin a dhéanfar amhlaidh agus a bheidh tagtha chun bheith críochnaitheach dochloíte measfar, nuair a thiocfaidh sí chun bheith dlite agus iníoctha, í a theacht chun bheith dlite agus iníoctha roimh an dáta sin.

    (2) Assessment to income tax for any year of assessment ending on or before the 5th day of April next following the transfer date may be made on the Joint Committee and the Strabane Company on or after that date, and income tax in respect of any such assessment so made, which shall have become final and conclusive, shall, when it becomes due and payable, be deemed to have become due and payable before that date.

    Uimhir 14 de 1971: AN tACHT IOMPAIR (FORÁLACHA ILGHNÉITHEACHA), 1971

  473. #1264057

    —(1) Maidir le hús is inmhuirir d'aon mhí dar tosach dáta, nó tar éis dáta, an Achta seo a rith nó d'aon chuid de mhí den sórt sin ar cháin a bhí, atá nó a bheidh dlite agus iníoctha roimh an dáta sin, ar an dáta sin nó tar éis an dáta sin, leasaítear leis seo alt 550 (1) den Acht Cánach Ioncaim, 1967 , trí “.75 faoin gcéad” a chur in ionad “leath faoin gcéad”.

    —(1) In relation to interest chargeable for any month commencing on or after the date of the passing of this Act or any part of such a month on tax due and payable whether before, on or after such date, section 550 (1) of the Income Tax Act, 1967 , is hereby amended by the substitution of "·75 per cent." for "one half per cent.".

    Uimhir 23 de 1971: AN tACHT AIRGEADAIS, 1971

  474. #1264072

    (b) I gcás ina mbeidh fógra achomhairc tugtha i gcoinne measúnachta agus nach mbeidh comhaontú ann den sórt dá dtagraítear i mír (a) agus go ndéanfaidh achomharcóir, laistigh den tréimhse dá dtagraítear i bhfo-alt (2), suim a íoc ar chuntas na cánach a muirearaíodh leis an measúnacht a bheidh faoi achomharc agus nach 1ú an tsuim sin ná 80 faoin gcéad den mhéid a chinnfear a bheith inmhuirir leis an measúnacht ar an achomharc a chinneadh, ní bhainfidh fo-alt (1) le haon iarmhéid cánach is inmhuirir de réir an chinnte ar an achomharc má íoctar an t-iarmhéid sin laistigh de dhá mhí ó dháta an achomhairc a chinneadh.

    ( b ) Where notice of appeal has been given against an assessment and, in the absence of such an agreement as is referred to in paragraph (a), an appellant pays within the period referred to in subsection (2) a sum on account of the tax charged by the assessment under appeal and such sum is not less than 80 per cent. of the amount of tax found to be chargeable by the assessment on the determination of the appeal, subsection (1) shall not apply to any balance of tax chargeable in accordance with the determination if such balance is paid within two months from the date of the determination of the appeal.

    Uimhir 23 de 1971: AN tACHT AIRGEADAIS, 1971

  475. #1264096

    “(1A) Má tharlaíonn, i gcás ina mbeidh fógra achomhairc tugtha i gcoinne measúnachta i leith cánach ioncaim nó forchánach agus nach mbeidh aon chomhaontú ann den chineál dá dtagraítear i bhfo-alt (1), go n-íocfaidh an t-achomharcóir suim chánach ar chuntas na cánach a bheidh muirearaithe leis an measúnacht a bheidh faoi achomharc is suim níos mó ná an cháin a chinnfear a bheith inmhuirir leis an measúnacht ar an achomharc a chinneadh, beidh feidhm ag forálacha fho-alt (1) ionann is dá mba de dhroim íocaíochta a rinneadh de réir comhaontú den chineál sin a dúradh a tharla an ró-íoc cánach.”.

    "(1A) Where, in a case in which notice of appeal has been given against an assessment to income tax or sur-tax and in which there is no agreement of the kind referred to in subsection (1), the appellant pays an amount of tax on account of the tax charged by the assessment under appeal which is in excess of the tax found to be chargeable by the assessment on the determination of the appeal, the provisions of subsection (1) shall apply as if the overpayment of tax had arisen by reason of a payment made in accordance with an agreement of the kind aforesaid.".

    Uimhir 23 de 1971: AN tACHT AIRGEADAIS, 1971

  476. #1264141

    (b) Measfar gur tháinig an fo-alt seo i ngníomh an 6ú lá d'Aibreán, 1971, ach ní chuirfidh aon ní san fho-alt seo aon oibleagáid ná dliteanas ar údarás áitiúil, ar chomhlachas tithíochta, ar iontaobhas tithíochta ná ar chumann tithíochta maidir le cáin a asbhaint nó le cáin a íoc leis an mBailitheoir i leith aon íocaíochta a d'íoc an t-údarás, an comhlachas, an t-iontaobhas nó an cumann sin roimh dháta an Achta seo a rith, mura ndearna sí asbhaint as an íocaíocht roimh an tAcht seo a rith arbh asbhaint bhailí cánach í dá mba tar éis an tAcht a rith a rinneadh í.

    ( b ) This subsection shall be deemed to have come into operation on the 6th day of April, 1971, but nothing in this subsection shall impose an obligation or liability on a local authority, housing association, housing trust or housing society in relation to the deduction of tax or the payment of tax to the Collector in respect of any payment made by it before the passing of this Act unless a deduction from the payment, which if made after the passing of this Act would be a valid deduction of tax, was made by it before such passing.

    Uimhir 23 de 1971: AN tACHT AIRGEADAIS, 1971

  477. #1264576

    (b) I gcás ina mbeidh fógra acomhairc tugtha i gcoinne measúnachta agus nach mbeidh comhaontú ann den sórt dá dtagraítear i mír (a), agus go ndéanfaidh achomharcóir, laistigh den tréimhse dá dtagraítear i bhfo-alt (3), suim a íoc ar chuntas na cánach a muirearaíodh leis an measúnacht a bheidh faoi achomharc agus go dtiocfaidh nach 1ú an tsuim sin ná 80 faoin gcéad den mhéid a chinnfear a bheith inmhuirir leis an measúnacht ar an achomharc a chinneadh, ní bhainfidh fo-alt (1) le haon iarmhéid cánach is inmhuirir de réir an chinnte má íoctar an t-iarmhéid sin laistigh de dhá mhí ó dháta an achomhairc a chinneadh.

    ( b ) Where notice of appeal has been given against an assessment to corporation profits tax and, in, the absence of such an agreement as is referred to in paragraph (a), an appellant pays within the period referred to in subsection (3) a sum on account of the tax charged by the assessment under appeal and such sum proves to be not less than 80 per cent. of the amount of tax found to be chargeable by the assessment on the determination of the appeal, subsection (1) shall not apply to any balance of tax chargeable in accordance with the determination if such balance is paid within two months from the date of the determination of the appeal.

    Uimhir 23 de 1971: AN tACHT AIRGEADAIS, 1971

  478. #1264604

    “(1A) Má tharlaíonn, i gcás ina mbeidh fógra achomhairc tugtha i gcoinne measúnachta i leith cánach brabús corparáide agus nach mbeidh aon chomhaontú ann den chineál dá dtagraítear i bhfo-alt (1), go n-íocfaidh an t-achomharcóir suim chánach ar chuntas na cánach a bheidh muirearaithe leis an measúnacht a bheidh faoi achomharc is suim níos mó ná an cháin a chinnfear a bheith inmhuirir leis an measúnacht ar an achomharc a chinneadh, beidh feidhm ag forálacha fho-alt (1) ionann is dá mba de dhroim íocaíochta a rinneadh de réir comhaontú den chineál sin a dúradh a tharla an ró-íoc cánach.”.

    "(1A) Where, in a case in which notice of appeal has been given against an assessment to corporation profits tax and in which there is no agreement of the kind referred to in subsection (1), the appellant pays an amount of tax on account of the tax charged by the assessment under appeal which is in excess of the tax found to be chargeable by the assessment on the determination of the appeal, the provisions of subsection (1) shall apply as if the overpayment of tax had arisen by reason of a payment made in accordance with an agreement of the kind aforesaid.".

    Uimhir 23 de 1971: AN tACHT AIRGEADAIS, 1971

  479. #1271138

    “(1) I dteannta na cánach ioncaim a mhuirearófar le halt 1 (1) den Acht Airgeadais, 1972 , muirearófar dleacht bhreise cánach ioncaim (dá ngairtear forcháin san Acht seo) don bhliain dar tosach an 6ú lá d'Aibreán, 1972, agus do gach bliain dá éis sin dar tosach an 6ú lá d'Aibreán.

    "(1) In addition to the income tax charged by section 1 (1) of the Finance Act, 1972 , on additional duty of income tax (in this Act referred to as sur-tax) shall be charged for the year beginning an the 6th day of April, 1972, and for each subsequent year beginning on the 6th day of April.

    Uimhir 19 de 1972: AN tACHT AIRGEADAIS, 1972

  480. #1271517

    (4) Is ar an tsuim a íocadh a mhuirearófar an cháin nó, má cheadaíonn rialacha na scéime iomchuí dá riarthóir an cháin a asbhaint roimh an íocaíocht, is ar an tsuim sular asbhaineadh an cháin a mhuirearófar í, agus ní áireofar mar ioncam chun aon chríche eile de chríocha na nAchtanna Cánach Ioncaim an tsuim is inmhuirir amhlaidh i leith cánach.

    (4) The tax shall be charged on the amount paid or, if the rules of the relevant scheme permit its administrator to deduct the tax before payment, on the amount before deduction of tax, and the amount so charged to tax shall not be treated as income for any other purpose of the Income Tax Acts.

    Uimhir 19 de 1972: AN tACHT AIRGEADAIS, 1972

  481. #1273011

    (8) (a) Féadfaidh an tAire a dhearbhú le hordú gurb é an ráta ar a muirearófar cáin ar earraí d'aon chineál a sheachadadh nó a allmhairiú, nó ar sheirbhísí d'aon chineál a dhéanamh, ráta a shonraítear i bhfo-alt (1) agus is ísle ná an ráta ar dá réir a dhéanfaí, mura mbeadh an t-ordú, cáin a mhuirearú.

    (8) ( a ) The Minister may by order declare that the rate at which tax shall be charged on the delivery or the importation of goods of any kind, or on the rendering of services of any kind, shall be a rate specified in subsection (1) which is lower than the rate at which, but for the order, tax would be charged.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  482. #1273265

    (b) ar bheith caite don tréimhse a dúradh, mura gá aon éileamh den sórt sin a tharchur amhlaidh nó más gá éileamh den sórt sin a tharchur amhlaidh, ar chinneadh críochnaitheach in aghaidh an éilimh, beidh an cháin mheasta a shonrófar san fhógra inghnóthaithe sa tslí chéanna agus trí na himeachtaí céanna agus bheadh dá mba rud é go raibh an duine tar éis tuairisceán ceart cruinn a thabhairt, laistigh den tréimhse fhorordaithe, de réir rialachán, in aghaidh na tréimhse inchánach lena mbaineann an meastachán agus an cháin mheasta sin á thaispeáint ann mar cháin atá dlite de,

    ( b ) on the expiration of the said period, if no such claim is required to be so referred, or if such a claim is required to be so referred, on final determination against the claim, the estimated tax specified in the notice shall be recoverable in the same manner and by the like proceedings as if the person had furnished, within the prescribed period, a true and correct return, in accordance with regulations, for the taxable period to which the estimate relates, showing as due by him such estimated tax.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  483. #1273287

    (b) ar bheith caite don tréimhse sin, mura mbeidh aon fhógra achomhairc faighte nó, má fhaightear fógra achomhairc, ar an achomharc a chinneadh trí chomhaontú nó eile, tiocfaidh an t-iarmhéid cánach a bheidh gan íoc mar a shonrófar san fhógra nó tiocfaidh an t-iarmhéid leasaithe cánach arna chinneadh i ndáil leis an achomharc chun bheith dlite agus iníoctha ionann agus dá mba é a bhí sa cháin cáin a raibh sé dlite ar an duine í a íoc i leith na tréimhse inchánach ar lena linn a chuaigh an tréimhse cheithre lá dhéag ó dháta seirbheála an fhógra faoi fho-alt (1) in éag nó a cinneadh an t-achomharc trí chomhaontú nó eile, cibé tréimhse inchánach acu is déanaí.

    ( b ) on the expiration of the said period, if no notice of appeal is received or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the balance of tax remaining unpaid as specified in the notice or the amended balance of tax as determined in relation to the appeal shall become due and payable as if the tax were tax which the person was liable to pay for the taxable period during which the period of fourteen days from the date of the service of the notice under subsection (1) expired or the appeal was determined by agreement or otherwise, whichever taxable period is the later.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  484. #1273542

    (ii) go ndearna sé an lá direach roimh an lá sonraithe iomlán a chuid stoic trádála mar a duradh a dhíol i gcúrsa gnó le duine a raibh na gníomhaíochtaí céanna á seoladh aige agus bhí aige féin agus nach raibh raiteas i scríbhinn tugtha aige dó, de réir alt 50 den Acht Airgeadais, 1963 , ag insint uimhir chláraitheachta cúnach láimhdeachais an duine nó nach raibh ráiteas i scribhinn tugtha aige dó, de réir alt 5 den Acht Airgeadais (Uimh. 2), 1966 , ag insint uimhir chláraitheachta cánach mórdhíola an duine, agus

    (ii) he had on the day immediately preceding the specified day sold the whole of his stock-in-trade aforesaid in the course of business to a person who was carrying on the same activities as his own and who had not given him, in accordance with section 50 of the Finance Act, 1963 , a statement in writing quoting the turnover tax registration number of the person nor given him, in accordance with section 5 of the Finance (No. 2) Act, 1966 , a statement in writing quoting the wholesale tax registration number of the person, and

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  485. #1273588

    (b) (i) Faoi réir fhomhír (ii), má tharlaíonn, faoi chomhaontú a bheidh déanta roimh an lá sonraithe, go seachadfaidh duine cuntasach earraí nó go ndéanfaidh sé seirbhísí an lá sin nó dá éis in imthosca a thabharfaidh gurb inmhuirir cáin, déanfar, cheal aon chomhaontú dá mhalairt, an chomaoin dá bhforáiltear faoin gcomhaontú a choigeartú tríd an méid, más ann, a áiríodh ann mar gheall ar cháin láimhdeachais nó cáin mhórdhíola nó an dá cháin sin, de réir mar a bheidh, a fhágáil as agus méid is comhionann le méid na cánach is inmhuirir amhlaidh a áireamh ann, agus measfar gurb í an chomaoin arna coigeartú amhlaidh an chomaoin dá bhforáiltear faoin gcomhaontú.

    ( b ) (i) Subject to subparagraph (ii), where, under an agreement made before the specified day, an accountable person delivers goods or renders services on or after that day in such circumstances that tax is chargeable, the consideration provided for under the agreement shall, in the absence of any agreement to the contrary, be adjusted by excluding therefrom the amount, if any, included on account of turnover tax or wholesale tax or both of those taxes, as the case may be, and including therein an amount equal to the amount of the tax so chargeable, and the consideration as so adjusted shall be deemed to be the consideration provided for under the agreement.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  486. #1277613

    (6) I gcás inar mó ná £2,500 an caiteachas a tabhaíodh ag soláthar feithicle ach faoin alt 303 (3) den Acht Cánach Ioncaim, 1967 , go bhfuil aon chuid de le háireamh mar chaiteachas nár thabhaigh duine, ní foláir an méid (faoi réir na bhforálacha sin roimhe seo den alt seo) a bheidh le háireamh chun críocha Chuid XVI den Acht Cánach Ioncaim, 1967 , mar chaiteachas a thabhaigh an duine sin a laghdú de réir na comhréire idir £2,500 agus an caiteachas caipitiúil sin a tabhaíodh ag soláthar na feithicle.

    (6) Where the expenditure incurred on the provision of a vehicle exceeds £2, 500 but under section 303 (3) of the Income Tax Act, 1967 , any part of it is to be treated as not having been incurred by a person, the amount which (subject to the foregoing provisions of this section) is to be treated for the purposes of Part XVI of the Income Tax Act, 1967 , as having been incurred by that person, shall be reduced in the proportion which £2, 500 bears to the said capital expenditure incurred on the provision of the vehicle.

    Uimhir 19 de 1973: An tACHT AIRGEADAIS, 1973

  487. #1278431

    “(1A) (a) Má tharlaíonn, tar éis comhaontú a dhéanamh earraí a sheachadadh nó seirbhísí a dhéanamh agus roimh an dáta a thiocfadh aon cháin chun bheith dlite faoi fho-alt (1) nó (2), de réir mar is iomchuí, d'alt 19, i leith an idirbhirt dá ndéanfaí neamhshuim den choinníoll a ghabhann leis an bhfo-alt sin (1), go mbeidh athrú ar an méid cánach is inmhuirir ar sheachadadh na n-earraí nó déanamh na seirbhísí sin, ansin, cheal comhaontú dá mhalairt, déanfar méid is comhionann le méid an athraithe ar an gcáin is inmhuirir a chur le, nó a bhaint as, méid iomlán na comaoine agus aon cháin a sonraíodh ar leithligh faoin gcomhaontú.

    "(1A) ( a ) Where, after the making of an agreement for the delivery of goods or the rendering of services and before the date on which under subsection (1) or (2), as may be appropriate, of section 19 any tax in respect of the transaction would, if the proviso to the said subsection (1) were disregarded, fall due, there is a change in the amount of tax chargeable on the delivery or rendering in question, then, in the absence of agreement to the contrary, there shall be added to or deducted from the total amount of the consideration and any tax stated separately under he agreement an amount equal to the amount of the change in the tax chargeable.

    Uimhir 19 de 1973: An tACHT AIRGEADAIS, 1973

  488. #1278433

    (b) Sna tagairtí san fho-alt seo d'athrú ar an méid cánach is inmhuirir ar sheachadadh earraí nó ar dhéanamh seirbhísí áireofar tagairtí d'athrú go dtí staid nó ó staid nach ndéantar inti aon cháin a mhuirearú ar sheachadadh na n-earraí ná ar dhéanamh na seirbhísí.”.

    ( b ) References in this subsection to a change in the amount of tax chargeable on the delivery of goods or the rendering of services include references to a change to or from a situation in which no tax is being charged on the delivery or rendering.".

    Uimhir 19 de 1973: An tACHT AIRGEADAIS, 1973

  489. #1278948

    Más rud é, ar iarratas arna dhéanamh ag duine a thiocfaidh nó a d'fhéadfadh teacht faoi dliteanas cánach ar cáin í a d'fhéadfaí, dá bhfágfaí gan íoc í, a ghnóthú faoin mír sin 3 ó shealbhóir ceadúnais, go mbeidh na Coimisinéirí Ioncaim sásta go gcomhlíonfaidh an t-iarratasóir aon oibleagáidí a bheidh curtha air leis na hAchtanna Cánach Ioncaim nó leis na hachtacháin a bhaineann le cáin bhrabús corparáide, féadfaidh siad deimhniú a eisiúint chun sealbhóir an cheadúnais á dhíolmhú ó fhorálacha na míre sin maidir le haon cháin is iníoctha ag an iarratasóir;

    Where, on an application made by a person who will or might become liable to tax which, if remaining unpaid, could be recovered under the said paragraph 3 from the holder of a licence, the Revenue Commissioners are satisfied that the applicant will comply with any obligations imposed on him by the Income Tax Acts or the enactments relating to corporation profits tax, they may issue a certificate to the holder of the licence exempting him from the provisions of that paragraph with respect to any tax payable by the applicant;

    Uimhir 19 de 1973: An tACHT AIRGEADAIS, 1973

  490. #1285366

    —(1) I gcás duine a sheolann trádáil ag oibriú mianaigh cháilithigh a bheith inmhuirir i leith cánach ioncaim don bhliain 1974-75 agus go ndéanfaí, de réir forálacha alt 58 (1) d'Acht 1967, é a mhuirearú i leith cánach ioncaim faoi Chás I de Sceideal D ar mhéid iomlán na mbrabús nó na ngnóchan don bhliain roimh an mbliain sin, féadfaidh sé a roghnú, trí fhógra i scríbhinn a thabharfar don chigire roimh an 1ú lá de Lúnasa, 1974, go muirearófaí i leith cánach ioncaim é don bhliain 1974-75 faoi threoir mhéid na mbrabús nó na ngnóchan don bhliain sin.

    —(1) Where a person, who is carrying on the trade of working a qualifying mine is chargeable to income tax for the year 1974-75 and would, in accordance with the provisions of section 58 (1) of the Act of 1967, be charged to income tax under Case I of Schedule D on the full amount of the profits or gains of the year preceding that year, he may, by notice in writing given to the inspector before the 1st day of August, 1974, elect to be charged to income tax for the year 1974-75 by reference to the amount of the profits or gains of that year.

    Uimhir 17 de 1974: AN tACHT AIRGEADAIS (CÁNACHAS AR BHRABÚIS MHIANACH ÁIRITHE), 1974

  491. #1286440

    (b) I gcás inar mó, de réir forálacha fho-alt (3) den alt sin 193, méid an fhaoisimh a chionroinnfear ar an bhfearchéile nó ar an mbanchéile ná an cháin is inmhuirir ar a ioncam nó ar a hioncam, cibé acu é, déanfar aon iarmhéid a ríomhfar chun críche an fho-ailt sin a laghdú méid na cánach ab inmhuirir ar ioncam an fhearchéile nó ar ioncam an bhanchéile, cibé acu é, dá mbeadh aon bhrabbúis nó gnóchain ó fheirmeoireacht inmhuirir i leith cánach de réir forálacha na Caibidle seo.

    ( b ) Where in accordance with the provisions of subsection (3) of the said section 193, the amount of relief allocated to the husband or the wife exceeds the tax chargeable on his or her income, as the case may be, any balance calculated for the purpose of that subsection shall be reduced by the amount of tax which would be chargeable on the income of the husband or the wife, as the case may be, if any profits or gains from farming were chargeable to tax in accordance with the provisions of this Chapter.

    Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974

  492. #1286486

    —(1) Baineann an t-alt seo le híocaíochtaí úis (seachas ús ar iasacht a urraíodh le nóta gealltanais tráthchoda den sórt dá dtagraítear in alt 50 (2) nó ús lena mbaineann alt 31 (2)) i leith aon tréimhse dar tosach an 10ú lá d'Eanáir, 1974, nó dá éis, a rinneadh roimh an Acht seo a rith agus as ar baineadh cáin faoi alt 433 nó 434 den Acht Cánach Ioncaim, 1967 .

    —(1) This section applies to payments of interest (other than interest on a loan secured by an instalment promissory note of the kind referred to in section 50 (2) or interest to which section 31 (2) applies) in respect of any period beginning on or after the 10th day of January, 1974, made before the passing of this Act from which tax was deducted under section 433 of the Income Tax Act, 1967 .

    Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974

  493. #1286500

    i leith aon tréimhse dar tosach an 10ú lá d'Eanáir, 1974, nó dá éis, déanfaidh an duine a dhéanfaidh nó trína ndéanfar an íocaíocht, le linn an íocaíocht a dhéanamh, suim a bhaint aisti is ionann agus méid na cánach uirthi de réir an ráta chaighdeánaigh a bheidh i bhfeidhm tráth an íocaíocht a dhéanamh agus bainfidh fo-ailt (2) go (5) d'alt 434 den Acht Cánach Ioncaim, 1967 , leis na híocaíochtaí sin mar a bhaineann siad le híocaíochtaí a shonraítear i bhfo-alt (1) den alt sin.

    in respect of any period beginning on or after the 10th day of January, 1974, the person by or through whom the payment is made shall, on making the payment deduct out of it a sum representing the amount of the tax thereon at the standard rate in force at the time of the payment and subsections (2) to (5) of section 434 of the Income Tax Act, 1967 , shall apply to such payments as they apply to payments specified in subsection (1) of that section.

    Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974

  494. #1287006

    (4) In aon chás ina mbeidh cumhacht ag pearsa aonair chun críocha an ailt sin roimhe seo sealúchas a bheith aige ar ioncam duine lasmuigh den Stát i ngeall ar é d'fháil aon sochair den sórt a luaitear in alt 57 (5) (c) beidh an phearsa aonair inmhuirir i leith cánach de bhua an ailt sin roimhe seo faoi Chás IV de Sceideal D don bhliain mheasúnachta ina bhfuarthas an sochar ar mhéid nó ar luach iomlán an tsochair sin ach amháin a mhéid a shuífear gur dhíorthaigh an sochar go díreach nó go neamhdhíreach as ioncam ar muirearaíodh cáin air cheana féin ina leith don bhliain mheasúnachta sin nó do bhliain mheasúnachta roimhe sin.

    (4) In any case where an individual has for the purposes of the preceding section power to enjoy income of a person abroad by reason of his receiving any such benefit as is referred to in section 57 (5) (c), the individual shall be chargeable to tax by virtue of the preceding section under Case IV of Schedule D for the year of assessment in which the benefit is received on the whole of the amount or value of that benefit except in so far as it is shown that the benefit derives directly or indirectly from income on which he has already been charged to tax for that or a previous year of assessment.

    Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974

  495. #1287059

    is iníoctha ag duine is inmhuirir i leith cánach de réir forálacha alt 81 den Acht Cánach Ioncaim, 1967 (a cuireadh isteach leis an Acht Airgeadais, 1969 ), ar na brabúis nó na gnóchain as cíos i leith an áitribh sin in aghaidh tréimhse roimh an dáta a d'áitigh léasaí an t-áitreabh i gcéaduair le haghaidh trádála nó gnóthais nó lena úsáid mar áit chónaí.

    payable by a person who is, chargeable to tax in accordance with the provisions of section 81 of the Income Tax Act, 1967 (inserted by the Finance Act, 1969 ), on the profits or gains arising from rent in respect of those premises for a period prior to the date on which the premises are first occupied by a lessee for the purpose of a trade or undertaking or for use as a residence.

    Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974

  496. #1289597

    —(1) I gcás inar dealraitheach don chigire go bhféadfadh cinneadh aon suim a bhféadfadh cáin a bheith inmhuirir ar dhuine ina leith de bhua alt 83, 84 nó 85 den Acht Cánach Ioncaim, 1967 , difear a dhéanamh do dhliteanas cánach daoine eile, tabharfaidh sé fógra i scríbhinn do na daoine sin agus freisin don duine chéadluaite faoin gcinneadh a bheartaíonn sé a dhéanamh agus faoi na cearta a thugtar dóibh leis an alt seo.

    —(1) Where it appears to the inspector that the determination of any amount on which a person may be chargeable to tax by virtue of section 83 of the Income Tax Act, 1967 , may affect the liability to tax of other persons, he shall give notice in writing to those persons as well as to the first-mentioned person of the determination he proposes to make and of the rights conferred on them by this section.

    Uimhir 6 de 1975: AN tACHT AIRGEADAIS, 1975

  497. #1292658

    (g) maidir le feirmeoireacht, mar atá feidhm aige maidir le trádáil, agus san alt seo tá le “feirmeoireacht”, “trádáil”, “gairm”, “oifig” agus “fostaíocht” na bríonna céanna atá leo sna hAchtanna Cánach Ioncaim, ach ní bheidh feidhm aige chun forálacha na nAchtanna Cánach Ioncaim a fheidhmiú maidir leis na himthosca ina mbeadh sé le meas, i gcás malairt daoine a bheith ag seoladh trádála, deireadh a bheith le trádáil nó trádáil a bheith bunaithe agus tosaithe agus folóidh “trádáil ag déileáil i dtalamh nó ag forbairt talún” gnó ag déileáil i dtalamh nó ag forbairt talún a áirítear mar thrádáil faoi na hAchtanna sin. [EN]

    [GA] as it applies in relation to a trade, and in this section "farming", "trade", "profession", "office" and "employment" have the same meanings as in the Income Tax Acts, but not so as to apply the provisions of the Income Tax Acts as to the circumstances in which, on a change in the persons carrying on a trade, a trade is to be regarded as discontinued, or as set up and commenced and "a trade of dealing in or developing land" shall include a business of dealing in or developing land regarded as a trade under those Acts.

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  498. #1293754

    5.—(1) I gcás ina mbeidh, faoi threoir aon phréimhe, cáin ioncaim tagtha chun bheith inmhuirearaithe faoi alt 83 den Acht Cánach Ioncaim, 1967 (préimheanna, etc., a áireamh mar chíos), ar aon mhéid, eisiafar an méid sin ón gcomaoin a chuirfear i gcuntas agus ríomh á dhéanamh faoi Sceideal 1 ar ghnóchan a d'fhaibhrigh ar an leas a dhiúscairt ar ina leith a tháinig an cháin ioncaim chun bheith inmhuirearaithe amhlaidh, ach amháin i gcás, i gcionroinnt faoi mhír 6 den Sceideal sin, ina gcuirtear luach na comaoine i gcuntas i gcomhiomlán an luacha sin agus margadhluach na maoine a bhíonn fágtha gan diúscairt.

    5.—(1) Where by reference to any premium income tax has become chargeable under section 83 of the Income Tax Act, 1967 (treatment of premiums, etc., as rent), on any amount, that amount shall be excluded from the consideration brought into account in the computation under Schedule 1 of a gain accruing on a disposal of the interest in respect of which income tax becomes so chargeable, except where, in an apportionment under paragraph 6 of the said Schedule, the value of the consideration is taken into account in the aggregate of the said value and the market value of the property which remains undisposed of.

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  499. #1293758

    (3) I gcás ina mbeidh cáin ioncaim tagtha chun bheith inmhuirearaithe faoi alt 85 den Acht Cánach Ioncaim, 1967 (díol talún le ceart atíolactha) ar aon mhéid, eisiafar an méid sin ón gcomaoin a chuirfear i gcuntas agus ríomh á dhéanamh faoi Sceideal 1 ar ghnóchan a d'fhaibhrigh as diúscairt an eastáit nó an leasa a mbeidh cáin ioncaim tagtha chun bheith inmhuirearaithe amhlaidh ina leith, ach amháin i gcás, i gcionroinnt faoi mhír 6 den Sceideal sin, ina gcuirtear luach na comaoine i gcuntas i gcomhiomlán an luacha sin agus margadhluach na maoine a bhíonn fágtha gan diúscairt:

    (3) Where income tax has become chargeable under section 85 of the Income Tax Act, 1967 (sale of land with right of reconveyance), on any amount, that amount shall be excluded from the consideration brought into account in the computation under Schedule 1 of a gain accruing on the disposal of the estate or interest in respect of which income tax becomes so chargeable, except where, in an apportionment made under paragraph 6 of the said Schedule, the value of the consideration is taken into account in the aggregate of the said value and the market value of the property which remains undisposed of:

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  500. #1294058

    (c) gur íocadh an cháin ghnóchan caipitiúil ab inmhuirearaithe don bhliain mheasúnachta dá bhfuil sé inmhuirearaithe i leith diúscairt na sócmhainne agus an cháin ab inmhuirearaithe ar aon ghnóchan a d'fhaibhrigh aon bhliain mheasúnachta roimhe sin (nach bliain a chríochnaigh níos luaithe ná an 6ú lá d'Aibreán, 1974) i leith diúscairt a rinneadh roimhe sin ar an tsócmhainn,

    ( c ) the capital gains tax chargeable for the year of assessment for which he is chargeable in respect of the disposal of the asset and the tax chargeable on any gain accruing in any earlier year of assessment (not being a year ending earlier than the 6th day of April, 1974) on a previous disposal of the asset has been paid,

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  501. #1294084

    13.—Beidh aon mheasúnacht i leith cánach ioncaim nó cinneadh ar éileamh faoi na hAchtanna Cánach Ioncaim, agus aon chinneadh ar achomharc faoi na hAchtanna Cánach Ioncaim in aghaidh measúnacht nó cinneadh den sórt sin, do-chloíte a mhéid a bheidh dliteanas i leith cánach ag brath, faoi alt 6 nó faoi Sceideal 1 nó faoi aon fhoráil eile den Acht seo, ar fhorálacha na nAchtanna Cánach Ioncaim.

    13.—Any assessment to income tax or decision on a claim under the Income Tax Acts, and any decision on an appeal under the Income Tax Acts against such an assessment or decision, shall be conclusive so far as under section 6 or Schedule 1 or any other provision of this Act liability to tax depends on the provisions of the Income Tax Acts. [GA]

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  502. #1294106

    (2) Má bhí ar áireamh sa cháin ghnóchan caipitiúil a measúnaíodh ar an gcuideachta don bhliain mheasúnachta inar fhaibhrigh an gnóchan inmhuirearaithe aon mhéid i leith an ghnóchain inmhuirearaithe sin, agus aon chuid den cháin a measúnaíodh ar an gcuideachta don bhliain sin a bheith gan íoc sé mhí ó dháta a teachta chun bheith iníoctha ag an gcuideachta, féadfar, trí mheasúnacht a dhéanfar laistigh de dhá bhliain ón dáta sin, an duine sin a mheasúnú agus a mhuirearú (in ainm na cuideachta) i leith méid den cháin ghnóchan caipitiúil sin—

    (2) If the capital gains tax assessed on the company for the year of assessment in which the chargeable gain accrues included any amount in respect of that chargeable gain, and any of the tax assessed on the company for that year is not paid within six months from the date when it becomes payable by the company, the said person may by an assessment made within two years from that date be assessed and charged (in the name of the company) to an amount of that capital gains tax

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  503. #1294122

    (2) I gcás inar nua-shócmhainn an bronntanas, féadfar, i dteannta an deontaí a mheasúnú agus a mhuirearú faoi fhomhír (1) i leith na nua-shócmhainne, é a mheasúnú agus a mhuirearú amhail is dá mba é a bhí sa ghnóchan inmhuirearaithe as an tsean-sócmhainn a dhiúscairt gnóchan inmhuirearaithe as an nua-shócmhainn a dhiúscairt a raibh an cháin ghnóchan caipitiúil ina leith gan íoc dhá mhí dhéag ón dáta ar ar tháinig an cháin chun bheith iníoctha.

    (2) Where the gift consists of a new asset, the donee may, in addition to being assessed and charged under subparagraph (1) in respect of the new asset, be assessed and charged as if the chargeable gain on the disposal of the old asset were a chargeable gain on the disposal of the new asset the capital gains tax in respect of which was not paid within twelve months from the date when the tax had become payable.

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  504. #1294474

    —Faoi réir forálacha an Achta seo agus aon rialachán faoi, déanfar, le héifeacht amhail ar an agus ón 5ú lá d'Aibreán, 1975, cáin, dá ngairfear cáin rachmais, a mhuirearú, a thobhach agus a íoc in aghaidh na bliana ar mhargadhluach glan na maoine inchánach a bheidh ar an dáta luachála gach bliain ag gach duine imheasúnaithe agus is é an ráta cánach aon faoin gcéad den mhargadhluach glan sin.

    —Subject to the provisions of this Act and any regulations thereunder, with effect on and from the 5th day of April, 1975, a tax, to be called wealth tax, shall be charged, levied and paid annually upon the net market value of the taxable wealth on the valuation date in every year of every assessable person and the rate of tax shall be one per cent. of that net market value.

    Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975

  505. #1294998

    —(1) In aon chás ina ndéanfaidh duine inmheasúnaithe, is pearsa aonair agus ar sa Stát atá sainchónaí agus gnáthchónaí air, a shuíomh, chun sástacht na gCoimisinéirí, gur mó comhiomlán an mhéid cánach a íocadh i leith a rachmais inchánach ar dháta luachála agus an mhéid a íocadh i leith a dhliteanais chánach ioncaim don bhliain dar chríoch an dáta luachála sin ná 80 faoin gcéad dá ioncam iomlán don bhliain sin, aisíocfaidh na Coimisinéirí leis an bpearsa aonair sin, lena ainmní nó lena ionadaí pearsanta an méid ar móide an comhiomlán ná an céatadán sin:

    —(1) In any case in which an assessable person who is an individual and who is domiciled and ordinarily resident in the State shows, to the satisfaction of the Commissioners, that the combined total of the amount of tax paid in respect of his taxable wealth on a valuation date and the amount paid in respect of his income tax liability for the year ending on that valuation date exceeds 80 per cent. of his total income for that year, the Commissioners shall repay to that individual, his nominee or personal representative the amount by which the combined total exceeds that percentage:

    Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975

  506. #1295088

    (8) Gach duine a bheidh cuntasach in aon cháin a íoc ar rachmas inchánach duine inmheasúnaithe ar dháta luachála agus gach duine a bheidh i dteideal aisíoca maidir le híoc na cánach sin beidh sé faoi cheangal ag cinneadh ar achomharc faoin alt seo i gcoinne mheasúnacht cánach ar rachmas inchánach an duine sin ar an dáta sin.

    (8) Every person accountable for the payment of any tax on the taxable wealth on a valuation date of an assessable person and every person entitled to reimbursement for the payment of that tax shall be bound by a determination on appeal under this section against an assessment of tax on the taxable wealth of that person on that date.

    Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975

  507. #1297560

    (2) Faoi réir forálacha an Achta seo, má tharlaíonn, tar éis an 5ú lá d'Aibreán, 1976, go bhfaighidh cuideachta a chónaíonn sa Stát aon íocaíocht ar a mbeidh cáin ioncaim le híoc aici trí asbhaint, déanfar an cháin ioncaim ina leith a fhritháireamh in aghaidh aon cháin chorparáide is inmheasúnaithe ar an gcuideachta trí mheasúnacht arna déanamh don tréimhse chuntasaíochta ina mbeidh an íocaíocht sin le cur i gcuntas le haghaidh cánach corparáide (nó ina mbeadh sí le cur i gcuntas murach aon díolúine ó cháin chorparáide);

    (2) Subject to the provisions of this Act, where after the 5th day of April, 1976, a company resident in the State receives any payment on which it bears income tax by deduction, the income tax thereon shall be set off against any corporation tax assessable on the company by an assessment made for the accounting period in which that payment falls to be taken into account for corporation tax (or would fall to be taken into account but for any exemption from corporation tax);

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  508. #1297625

    (ii) maidir le haon tréimhse chuntasaíochta dá éis sin, laistigh den eatramh ó dheireadh na tréimhse cuntasaíochta sin mar an t-eatramh a bhí idir deireadh na chéad tréimhse cuntasaíochta a bhí an chuideachta laistigh de réim cánach corparáide agus an dáta a bheadh nó sula mbeadh an dara tráthchuid den cháin chorparáide don chéad tréimhse chuntasaíochta sin le híoc dá mba go ndearnadh an mheasú nacht don tréimhse chuntasaíochta sin an lá díreach i ndiaidh deireadh na tréimhse cuntasaíochta sin:

    (ii) in respect of any subsequent accounting period, within the like interval from the end of such accounting period as there was between the end of the first accounting period for which the company was within the charge to corporation tax and the date on or before which the second instalment of corporation tax for that first accounting period would have become payable if the assessment for that accounting period had been made on the day immediately following the end of that accounting period:

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  509. #1297652

    (3) Faoi réir alt 45 (cuideachtaí árachais saoil thar lear), más rud é sa bhliain 1976-77 nó aon bhliain mheasúnachta dá éis sin, go bhfaighidh cuideachta nach gcónaíonn sa Stát aon íocaíocht ar a mbeidh cáin ioncaim le híoc aici trí asbhaint, agus gur cuid an íocaíocht d'ioncam na cuideachta is inchurtha faoi cháin chorparáide nó gur íocaíocht í a bheidh le cur i gcuntas le linn an t-ioncam sin a bheith á ríomh, déanfar an cháin ioncaim ar an gcéanna a fhritháireamh in aghaidh aon cháin chorparáide is inmheasúnaithe ar an ioncam sin trí mheasúnacht arna déanamh don tréimhse chuntasaíochta ina mbeidh an íocaíocht le cur i gcuntas le haghaidh cánach corparáide;

    (3) Subject to section 45 (overseas life assurance companies), where in the year 1976-77 or any later year of assessment, a company not resident in the State receives any payment on which it bears income tax by deduction, and the payment forms part of, or is to be taken into account in computing, the company's income chargeable to corporation tax, the income tax thereon shall be set off against any corporation tax assessable on that income by an assessment made for the accounting period in which the payment falls to be taken into account for corporation tax;

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  510. #1297680

    (4) Measfar, chun críocha an ailt seo, cuideachta a chónaíonn sa Stát, mura mbeidh sí ar aon dóigh eile laistigh de réim cánach corparáide, do theacht laistigh de réim cánach corparáide an 6ú lá d'Aibreán, 1976, nó an tráth a thosaíonn sí ag seoladh gnó, cibé tráth acu sin is déanaí.

    (4) For the purposes of this section a company resident in the State, if not otherwise within the charge to corporation tax, shall he treated as coming within the charge to corporation tax on the 6th day of April, 1976, or at the time when it commences to carry on business, whichever is the later.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  511. #1297794

    (7) Chun críocha cánach corparáide beidh feidhm ag míreanna (e) agus (f) de Chás III de Sceideal D in alt 53 (1) den Acht Cánach Ioncaim, 1967 , maidir le cuideachtaí nach gcónaíonn sa Stát, a mhéid is inmhuirearaithe na cuideachtaí sin i leith cánach ar chineálacha ioncaim a thagann, i gcás cuideachtaí a chónaíonn sa Stát, faoi réim na míreanna sin (ach sin gan dochar d'aon fhoráil de chuid na nAchtanna Cánach Ioncaim a dhíolmhaíonn go speisialta neamhchónaitheoirí ó cháin ioncaim ar ioncam d'aon chineál áirithe).

    (7) Paragraphs (e) and (f) of Case III of Schedule D in section 53 (1) of the Income Tax Act, 1967 , shall for purposes of corporation tax extend to companies not resident in the State, so far as those companies are chargeable to tax on income of descriptions which in the case of companies resident in the State. fall within those paragraphs (but without prejudice to any provision of the Income Tax Acts specially exempting non-residents from income tax on any particular description of income).

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  512. #1297900

    ansin, ní bheidh feidhm ag an bhfritháireamh sin chun an méid a mbeidh an chuideachta inchurtha faoi cháin chorparáide ina leith don tréimhse chuntasaíochta sin roimhe sin a laghdú go dtí méid níos lú ná méid arb ionann an cháin chorparáide is inchurtha ina leith don tréimhse chuntasaíochta sin roimhe sin agus breis na gcreidmheasaí cánach a bhí ar áireamh na n-íocaíochtaí frainceáilte a d'íoc an chuideachta sa tréimhse chuntasaíochta sin roimhe sin ar na creidmheasaí cánach a bhí ar áireamh san ioncam infheistíochta frainceáilte a fuair an chuideachta sa tréimhse chuntasaíochta sin roimhe sin.

    then, such set-off shall not apply so as to reduce the amount on which the company is chargeable to corporation tax for such preceding accounting period to an amount less than an amount the corporation tax chargeable on which for that preceding accounting period is a sum equal to the excess of the tax credits comprised in the franked payments made by the company in that preceding accounting period over the tax credits comprised in the franked investment income received by the company in the said preceding accounting period.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  513. #1297949

    (4) Nuair is mó na creidmheasaí cánach atá ar áireamh i méid iomlán na n-íocaíochtaí frainceáilte a d'íoc cuideachta i dtréimhse chuntasaíochta ná na creidmheasaí cánach atá ar áireamh i méid iomlán an ioncaim infheistíochta fhrainceáilte a fuair an chuideachta sa tréimhse chuntasaíochta sin, ansin, ní bheidh feidhm ag an bhfritháireamh caillteanais dá bhforáiltear le fo-alt (1) chun an méid a bhfuil an chuideachta inchurtha faoi cháin chorparáide ina leith a laghdú go dtí méid is lú ná méid arb é a bheadh sa cháin chorparáide is inmhuirearaithe uirthi don tréimhse sin suim ar cóimhéid leis an mbreis:

    (4) When the tax credits comprised in the total amount of the franked payments made by a company in an accounting period exceed the tax credits comprised in the total amount of the franked investment income received by the company in that accounting period, then, the set-off of loss provided for by subsection (1) shall not apply so as to reduce the amount on which the company is chargeable to corporation tax to an amount less than an amount the corporation tax chargeable on which for that period is a sum equal to the excess:

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  514. #1298517

    —(1) I gcás cuideachta a sheolann gnó ginearálta blianachtaí, áireofar mar mhuirear ar ioncam na blianachtaí a d'íoc an chuideachta, a mhéid is inchurtha iad i leith an ghnó sin agus a mhéid nach mó iad ná ioncam cánaithe na coda sin den chiste blianachtaí is inchurtha i leith an ghnó sin amhlaidh.

    —(1) In the case of a company carrying on general annuity business, the annuities paid by the company, so far as referable to that business and so far as they do not exceed the taxed income of the part of the annuity fund so referable, shall be treated as charges on income.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  515. #1298657

    (3) Má bhíonn cáin chorparáide inmhuirearaithe ar an gcuideachta do thréimhse chuntasaíochta de réir alt 43 maidir leis an ioncam ó infheistíochtaí a ciste árachais saoil, ní bheidh an méid cánach ioncaim is inchomhairimh le fritháireamh in aghaidh aon chánach corparáide a bheidh measúnaithe don tréimhse sin ar an ioncam sin níos mó ná cóimhéid na cánach ioncaim de réir an ráta chaighdeánaigh ar an gcuid den ioncam ó infheistíochtaí ar ar inmhuirearaithe cáin chorparáide de bhua fho-alt (3) den alt sin.

    (3) If the company is chargeable to corporation tax for an accounting period in accordance with section 43 in respect of the income from the investments of its life assurance fund, the amount of income tax available for set-off against any corporation tax assessed for that period on that income shall not exceed an amount equal to income tax at the standard rate on the portion of income from investments which is chargeable to corporation tax by virtue of subsection (3) of that section.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  516. #1298661

    (5) I gcás a bhfaighidh cuideachta árachais saoil thar lear dáileadh a mbeidh sí i dteideal creidmheas cánach a fháil ina leith, féadfaidh an chuideachta a éileamh go ndéanfar an creidmheas sin a fhritháireamh in aghaidh aon chánach corparáide a bheidh measúnaithe ar an gcuideachta faoi alt 43 nó 44 don tréimhse chuntasaíochta ina bhfuarthas an dáileadh, ach beidh feidhm ag an tsriantacht i bhfo-ailt (3) agus (4) ar an méid cánach ioncaim is féidir a fhritháireamh in aghaidh cánach corparáide a bheidh measúnaithe faoin alt sin 43 nó 44 maidir le comhiomlán na cánach ioncaim sin agus an chreidmheasa cánach is féidir a fhritháireamh amhlaidh de bhua an fho-ailt seo.

    (5) Where an overseas life assurance company receives a distribution in respect of which it is entitled to a tax credit the, company may claim to have that credit set off against any corporation tax assessed on the company under section 43 or 44 for the accounting period in which the distribution is received, but the restriction in subsections (3) and (4) on the amount of income tax that may be set off against corporation tax assessed under the said section 43 or 44 shall apply to the aggregate of that income tax and of the tax credit that can be so set off by virtue of this subsection.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  517. #1298944

    (6) I ndáil le cuideachta a fuair faoiseamh ó cháin chorparáide faoi fho-alt (1) nó (3) den alt seo, ó cháin ioncaim faoi alt 404 (1) nó (3) den Acht Cánach Ioncaim, 1967 (bonn an fhaoisimh ó cháin ar bhrabúis ó onnmhairí), nó ó cháin bhrabús corparáide faoi alt 13 (1) nó (3) den Acht Airgeadais (Forála Ilghnéitheacha), 1956 (bonn an fhaoisimh ó cháin bhrabús corparáide), beidh feidhm ag an alt seo maidir le haon tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta de chuid na cuideachta sa tréimhse cúig bliana dar tosach dáta éagtha na tréimhse a chuimsigh tréimhsí cuntasaíochta iomchuí na cuideachta de réir brí alt 53 ionann is dá mba rud é—

    (6) In relation to a company which has obtained relief from corporation tax under subsection (1) or (3) of this section, from income tax under section 404 (1) or (3) of the Income Tax Act, 1967 (basis of relief from tax on profits from exports), or from corporation profits tax under section 13 (1) or (3) of the Finance (Miscellaneous Provisions) Act, 1956 (basis of relief from corporation profits tax), this section shall apply as respects any accounting period or part of an accounting period of the company within the period of five years commencing on the expiration of the period comprising the company's relevant accounting periods within the meaning of section 53 as if—

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  518. #1298987

    (4) I gcás arb éard é ioncam, nó cuid d'ioncam, infheistíochta frainceáilte cuideachta d'aon tréimhse chuntasaíochta dáileadh a raibh éifeacht ina leith leis an gcoinníoll a ghabhann le fo-alt (2), féadfaidh an chuideachta a éileamh go n-íocfaí léi suim ar cóimhéid leis an méid ar mhó an creidmheas cánach a raibh teideal aici chuige i leith an dáilte ar an dáta a rinneadh an dáileadh thar an gcreidmheas cánach a mbeadh teideal aici chuige i leith an dáilte dá mba gur roimh dháta an dáilte a dhéanfaí an roghnú faoi fho-alt 1:

    (4) Where for any accounting period the franked investment income of a company consists of or includes a distribution in respect of which the proviso to subsection (2) has had effect, the company may claim to have paid to it an amount equal to the excess of the tax credit to which it was entitled in respect of the distribution on the date on which the distribution was made over the tax credit to which it would have been entitled in respect of the distribution if the election under subsection (1) had been made before the date of the distribution:

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  519. #1299087

    (ii) is é an creidmheas cánach i leith na breise a mheasfar amhlaidh méid is ionann agus méid na cánach ioncaim a bheadh an chuideachta i dteideal, faoi alt 410 den Acht Cánach Ioncaim, 1967 , a bhaint as díbhinn arb é a bheadh inti tar éis an cháin sin a asbhaint cóimhéid na breise agus chun na críche sin toimhdeofar gur íocadh an díbhinn an 5ú lá d'Aibreán, 1976, agus gur dhíbhinn í in aghaidh na tréimhse cuntais sin nó na bliana sin dar chríoch an 5ú lá d'Aibreán, 1976, de réir mar a bheidh.

    (ii) the tax credit in respect of the excess which is so deemed shall be an amount equal to the amount of income tax which, under section 410 of the Income Tax Act, 1967 , the company would have been entitled to deduct from a dividend of such an amount as after deduction of that tax would equal the amount, of the excess and for this purpose it shall be assumed that the dividend was paid on the 5th day of April, 1976, and was in respect of the said period of account or year which ended on the 5th day of April, 1976, as the case may be.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  520. #1299137

    (iii) i ndáil leis an oiread sin dá ioncam darb ionannas an dáileadh sin (nó comhiomlán na ndáiltí sin de réir mar a bheidh) ar ar muirearaíodh cáin de réir an ráta laghdaithe cáin de réir an ráta laghdaithe ar an méid a muirearaíodh amhlaidh mar aon le cáin ar an méid céanna de réir ráta faoin gcéad ar cóimhéid le D × E

    (iii) in relation to so much of his income which is represented by the said distribution (or the aggregate of the said distributions as the case may be) as is charged to tax at the reduced rate be tax at the reduced rate on the amount so charged together with tax on the same amount at a rate per cent.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  521. #1299445

    (a) i gcás a ndéanfaidh an chuideachta dáileadh as ioncam lena mbaineann an t-alt seo nó as brabúis nár cuireadh, de bhua alt 43 (3) den Finance Act, 1922, faoi mhuirear cánach brabús corparáide nó as an ioncam agus na brabúis sin, measúnófar cáin ioncaim ar an gcuideachta de réir an ráta chaighdeánaigh faoi Chás IV de Sceideal D ar mhéid arb ionann an cháin ioncaim air de réir an ráta chaighdeánaigh don bhliain ina ndéanfar an dáileadh agus meid an chreidmheasa cánach ag a mbeadh feidhm maidir leis an dáileadh dá mba phearsa aonair a raibh cónaí air sa Stát an duine a fuair é;

    ( a ) where the company makes a distribution out of income to which this section applies or out of profits which were, by virtue of section 43 (3) of the Finance Act, 1922, not charged to corporation profits tax or out of that income and those profits, the company shall be assessed to income tax at the standard rate under Case IV of Schedule D on an amount the income tax on which at the standard rate for the year in which the distribution is made is equal to the amount of the tax credit which would apply in respect of the distribution if the person receiving it were an individual resident in the State;

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  522. #1299558

    (7) I gcás a mbeidh, do bhliain mheasúnachta, ar áireamh ioncaim inchánach pearsan aonair is inmhuirearaithe de réir na n-ard-rátaí ioncam arb ionannas dó dáiltí as ioncam faosaithe, is é a dhliteanas cánach ioncaim de réir na n-ard-rátaí i leith an ioncaim arb ionannas dó na dáiltí sin méid ar cóimhéid leis an gcáin, arna ríomh de réir na n-ard-rátaí don bhliain mheasúnachta a rinneadh na dáiltí, ar an ioncam arna laghdú 50 faoin gcéad agus tabharfar creidmheas in aghaidh na cánach sin ar cóimhéid leis an gcáin de réir an ráta chaighdeánaigh don bhliain sin ar mhéid an ioncaim arna laghdú amhlaidh.

    (7) Where for a year of assessment the taxable income of an individual which is chargeable at the higher rates includes income represented by distributions made out of relieved income, his liability to income tax at the higher rates in respect of the income represented by such distributions shall be an amount equal to the tax, calculated at the higher rates for the year of assessment in which the distributions were made, on the income reduced by 50 per cent. and credit shall be given against that tax of an amount equal to tax at the standard rate for the said year on the amount of the income as so reduced.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  523. #1299848

    (4) I gcás a ndéanfaidh cuideachta, an 6ú lá d'Aibreán, 1976, nó dá éis, dáileadh as brabúis chaipitiúla ar ar muirearaíodh cáin ghnóchan caipitiúil nó, tar éis an laghdaithe dá bhforáiltear le halt 13, cáin chorparáide, déanfar an cháin a mhuirearófar faoi fho-alt (2) a laghdú cóimhéid na cánach gnóchan caipitiúil ab inmhuirearaithe faoi alt 3 den Acht um Cháin Ghnóchan Caipitiúil, 1975 , don bhliain mheasúnachta a rinneadh an dáileadh ar chóimhéid chomhiomlán an dáilte agus an chreidmheasa cánach ag a mbeadh feidhm i leith an dáilte dá mba phearsa aonair a bhí ina chónaí sa Stát an duine a fuair é.

    (4) Where on or after the 6th day of April, 1976, a company makes a distribution out of capital profits which have been charged to capital gains tax or, after the reduction provided for by section 13, to corporation tax, the tax charged under subsection (2) shall be reduced by an amount equal to the amount of capital gains tax which would be chargeable under section 3 of the Capital Gains Tax Act, 1975 , for the year of assessment in which the distribution is made on an amount equal to the aggregate of the distribution and the tax credit which would apply in respect of the distribution if the person receiving it were an individual resident in the State.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  524. #1300395

    (4) I gcás cáin a measúnaíodh faoi fho-alt (3) ar an gcuideachta a rinne an íocaíocht a bheith gan íoc ag an gcuideachta sin i gceann trí mhí ón dáta is iníoctha an cháin sin, féadfar, gan dochar don cheart an cháin sin a ghnóthú ón gcuideachta sin, í a ghnóthú ón gcuideachta a fuair an íocaíocht.

    (4) Where tax assessed under subsection (3) on the company which made the payment is not paid by that company before the expiry of three months from the date on which that tax is payable, that tax shall, without prejudice to the right to recover it from that company, be recoverable from the company which received the payment.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  525. #1300966

    (2) Má bhí ar áireamh sa cháin chorparáide a measúnaíodh ar an gcuideachta don tréimhse chuntasaíochta inar fhaibrigh an gnóchan inmhuirearaithe aon mhéid i leith gnóchan inmhuirearaithe, agus go mbeidh aon chuid den cháin a measúnaíodh ar an gcuideachta don tréimhse sin gan íoc laistigh de shé mhí ón dáta a thiocfaidh sé chun bheith iníoctha ag an gcuideachta, féadfar méid den cháin chorparáide sin a mheasúnú agus a mhuirearú (in ainm na cuideachta) ar an duine sin trí mheasúnacht a dhéanfar laistigh de dhá bhliain ón dáta sin agus ar méid é—

    (2) If the corporation tax assessed on the company for the accounting period in which the chargeable gain accrues included any amount in respect of chargeable gains, and any of the tax assessed on the company for that period is not paid within six months from the date when it becomes payable by the company, the said person may by an assessment made within two years from that date be assessed and charged (in the name of the company) to an amount of that corporation tax

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  526. #1301111

    féadfar, tráth ar bith laistigh de dhá bhliain ón tráth a tháinig an cháin chun bheith iníoctha, méid a mheasúnú agus a mhuirearú (in ainm na cuideachta ar chuici a d'fhaibhrigh an gnóchan imhuirearaithe) is méid áirithe den cháin chorparáide sin nach mó ná an cháin chorparáide ar an méid agus de réir an ráta a muirearaíodh i leith an ghnóchain sin sa mheasúnú ar an gcuideachta ar chuici a d'fhaibhrigh an gnóchan inmhuirearaithe.

    may at any time within two years from the time when the tax became payable be assessed and charged (in the name of the company to whom the chargeable gain accrued) to an amount of that corporation tax not exceeding corporation tax on the amount and at the rate charged in respect of that gain in the assessment on the company to which the chargeable gain accrued.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  527. #1301471

    (3) Beidh feidhm ag alt 550 den Acht Cánach Ioncaim, 1967 (ús ar cháin thar téarma), chun críocha cánach corparáide mar atá feidhm aige chun críocha cánach ioncaim ach tagairt a chur, i bhfo-alt (1) den alt sin, d'alt 6 (4) (scéim ghinearálta cánach corparáide) den Acht seo in ionad na tagartha d'alt 477 den Acht Cánach Ioncaim, 1967 (am le cáin a íoc), agus beidh feidhm ag alt 28 den Acht Airgeadais, 1975 (ús ar chánacha neamhíoctha), maidir le hús a bhfuil cáin chorparáide inmhuirearaithe ina leith faoin alt sin 550 arna fheidhmiú leis an alt seo.

    (3) Section 550 of the Income Tax Act, 1967 (interest on overdue tax), shall apply for the purposes of corporation tax as it applies for the purposes of income tax subject to the inclusion in subsection (1) thereof of a reference to section 6 (general scheme of corporation tax) of this Act for the reference to section 477 of the Income Tax Act, 1967 (time for payment of tax), and section 28 of the Finance Act, 1975 (interest on unpaid taxes), shall apply to interest which, under the said section 550 as applied by this section, is chargeable in respect of corporation tax.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  528. #1301475

    (b) I gcás a ndéanfar, i ndáil le haon tréimhse chuntasaíochta. measúnacht le go ngnóthófar gearrmhuirear cánach corparáide is inchurtha i leith calaois nó faillí a rinne aon duine, iompróidh an méid cánach a gearrmhuirearaíodh ús de réir 1.5 faoin gcéad in aghaidh gach míosa nó coda de mhí ón dáta nó ó na dátaí a mb'iníoctha an cháin a gearrmhuirearaíodh in aghaidh na tréimhse cuntasaíochta sin, dá mbeadh sí ar áireamh i measúnacht a rinneadh ar shé mhí ó dheireadh na tréimhse cuntasaíochta sin a bheith caite, go dtí dáta na cánach gearrmhuirearaithe a íoc.

    ( b ) Where, for any accounting period, an assessment is made for the purpose of recovering an undercharge to corporation tax which is attributable to the fraud or neglect of any person, the amount of tax undercharged shall carry interest at the rate of 1·5 per cent. for each month or part of a month from the date or dates on which the tax undercharged for that accounting period would have been payable, if it had been included in an assessment made on the expiration of six months from the end of that accounting period, to the date of payment of the tax undercharged.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  529. #1301556

    beidh cuid den méid sin cánach corparáide is ionann agus naoi ndeichiú den oiread di nárbh inmhuirearaithe dá mba nach raibh aon suim le cur i gcuntas mar a luaitear in alt 23 (1) (d) den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968 , iníoctha i naoi dtráthchuid chomhionanna i gceann gach bliana agus an chéad tráthchuid díobh a bheith iníoctha i gceann dá mhí dhéag ón dáta ar a mbeadh, mura mbeadh an t-alt seo, an méid sin cánach corparáide iníoctha.

    a part of the said amount of corporation tax equal to nine-tenths of so much thereof as would not have been chargeable if no sum had fallen to be taken into account as mentioned in section 23 (1) (d) of the Finance (Miscellaneous Provisions) Act, 1968 , shall be payable in nine equal instalments at yearly intervals the first of which is payable on the expiration of twelve months from the date on which, but for this section, the said amount of corporation tax would have been payable.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  530. #1302170

    (6) Ní bheidh feidhm ag alt 58 (5) (a) (ii) den Acht Cánach Ioncaim, 1967 , arna leasú le halt 3 den Acht Airgeadais, 1971 (tréimhse ríofa brabúis ar bhuanscor de thrádáil), i ndáil le cáin ioncaim d'aon bhliain mheasúnachta ar bhuanscor, tar éis an 5ú lá d'Aibreán, 1976, de thrádáil a sheolann cuideachta;

    (6) Section 58 (5) (a) (ii) of the Income Tax Act, 1967 , as amended by section 3 of the Finance Act, 1971 (period of computation of profits on discontinuance of trade), shall not apply in relation to income tax for any year of assessment on the discontinuance after the 5th day of April, 1976, of a trade carried on by a company;

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  531. #1302264

    —(1) I gcás a mbeidh, chun críocha cánach corparáide, ar áireamh ioncaim cuideachta do thréimhse chuntasaíochta ús is iníoctha an 6ú lá d'Aibreán, 1976, nó dá éis, i leith buan-iasachta, beidh an chuideachta i dteideal, ar éileamh a dhéanamh go cuí, go ndéanfar a dliteanas cánach corparáide don tréimhse chuntasaíochta a laghdú mar a fhoráiltear le fo-alt (3).

    —(1) Where, for purposes of corporation tax, the income of a company for an accounting period includes interest payable on or after the 6th day of April, 1976, in respect of a permanent loan the company shall be entitled, on due claim, to have its liability to corporation tax for the accounting period reduced as provided by subsection (3).

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  532. #1302413

    (4) Ní bhainfidh fo-ailt (2) agus (3) le cuideachta a bhí, de bhua comhaontuithe idir an Rialtas agus Rialtas na Ríochta Aontaithe maidir le cáin ioncaim dhúbailte, i dteideal díolúine ó cháin ioncaim don bhliain 1975-76 i leith ioncaim a d'eascair sa Stát ach i gcás den sórt sin déanfar an t-easnamh iomchuí a fhritháireamh in aghaidh ioncam a thiocfaidh laistigh de réim cánach corparáide don tréimhse chuntasaíochta dar tosach an 6ú lá d'Aibreán, 1976, agus a mhéid nach féidir an t-easnamh iomchuí a fhritháireamh amhlaidh déanfar é a fhritháireamh in aghaidh ioncam a thiocfaidh laistigh de réim cánach corparáide don chéad tréimhse chuntasaíochta chomhleanúnach eile agus mar sin de:

    (4) Subsections (2) and (3) shall not apply to a company which by virtue of agreements between the Government and the United Kingdom Government in respect of double income tax was entitled to exemption from income tax for the year 1975-76 in respect of income arising in the State but in such case the relevant deficiency shall be set off against income coming within the charge to corporation tax for the accounting period commencing on the 6th day of April, 1976, and in so far as the relevant deficiency cannot be so set off it shall be set off against income coming within the charge to corporation tax for the next succeeding accounting period and so on :

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  533. #1302722

    “246.—(1) I gcás duine a sheolann trádáil do thabhú caiteachais chaipitiúil ag ceannach loinge nua le haghaidh na trádála, tabharfar dó, in aghaidh na tréimhse inmhuirearaithe lena mbaineann an caiteachas, liúntas (dá ngairtear liúntas infheistíochta loingis sa Chaibidil seo) ar cóimhéid le dhá chúigiú den chaiteachas agus tabharfar an liúntas sin le linn an trádáil a bheith á cur faoi cháin agus is liúntas é in ionad, agus ní liúntas é i dteannta, liúntais tosaigh faoi Chaibidil I de Chuid XV nach liúntas tosaigh arna thabhairt de bhua alt 251 (4) den Acht seo.

    "246.—(1) Where a person carrying on a trade incurs capital expenditure on the purchase of a new ship for the purposes of the trade, there shall be made to him, for the chargeable period related to the expenditure, an allowance (in this Chapter referred to as a shipping investment allowance) equal to two-fifths of the expenditure, and such allowance shall be made in taxing the trade and shall be in substitution for and not in addition to an initial allowance under Chapter I of Part XV other than an initial allowance made by virtue of section 251 (4) of this Act.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  534. #1302771

    “251.—(1) I gcás a ndéanfaidh duine a sheolann trádáil a bhfuil na brabús nó na gnóchain aisti inmhuirearaithe faoi Chás I de Sceideal D caiteachas caipitiúil a thabhú ag soláthar innealra nua nó gléasra nua chun críocha na trádála, seachas feithiclí atá oiriúnach chun daoine nó earraí a iompar de bhóthar nó feithiclí eile a tharraingt ar bóthar, ansin, faoi réir forálacha an Achta seo, tabharfar dó, in aghaidh na tréimhse inmhuirearaithe lena mbaineann an caiteachas, liúntas (dá ngairtear liúntas tosaigh sa Chaibidil seo) ar cóimhéid leis an gcúigiú cuid den chaiteachas, agus tabharfar an liúntas sin le linn an trádáil a bheith á cur faoi cháin.

    "251.—(1) Subject to the provisions of this Act, where a person carrying on a trade the profits or gains of which are chargeable under Case I of Schedule D, incurs capital expenditure on the provision, for the purposes of the trade, of new machinery or new plant, other than vehicles suitable for the conveyance by road of persons or goods or the haulage by road of other vehicles, there shall be made to him, for the chargeable period related to the expenditure, an allowance (in this Chapter referred to as an initial allowance) equal to one-fifth of the expenditure, and such allowance shall be made in taxing the trade.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  535. #1302985

    “267.—(1) Ach amháin sna cásanna a luaitear sna forálacha seo a leanas den alt seo, déanfar aon liúntas a thabharfar do dhuine, nó aon mhuirear a ghearrfar ar dhuine, faoi na forálacha sin roimhe seo den Chaibidil seo, a thabhairt dó nó a ghearradh air le linn a thrádáil a bheith á cur faoi cháin nó a ioncam a bheith á mhuirearú faoi Chás V de Sceideal D, de réir mar is gá sa chás.

    "267.—(1) Except in the cases mentioned in the following provisions of this section, any allowance or charge made to or on a person under the preceding provisions of this Chapter shall be made to or on him in taxing his trade or in charging his income under Case V of Schedule D as the case may require.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  536. #1303299

    “291.—(1) I gcás ríchíos nó suim eile lena mbaineann alt 433 nó alt 434 a íoc i leith paitinn a úsáid, agus go ndearnadh an úsáid sin ar feadh sé bliana iomlána nó níos mó, féadfaidh an duine a fuair an íocaíocht a cheangal go ndéanfar an cháin is iníoctha aige de dhroim an tsuim sin a fháil a laghdú ionas nach mbeidh sí níos mó ná an méid iomlán cánach ab iníoctha aige dá n-íocfaí an ríchíos nó an tsuim sin ina shé thráthchuid chomhionanna go bliantúil, agus ar íocadh an ceann deiridh acu an dáta a rinneadh an íocaíocht iarbhír.

    "291.—(1) Where a royalty or other sum to which section 433 or 434 applies is paid in respect of the user of a patent, and that user extended over a period of six complete years or more, the person receiving the payment may require that the tax payable by him by reason of the receipt of that sum shall be reduced so as not to exceed the total amount of tax which would have been payable by him if that royalty or sum had been paid in six equal instalments at yearly intervals, the last of which was paid on the date on which the payment was in fact made.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  537. #1303652

    (5) I gcás duine a sheolann trádáil nó gairm do thabhú caiteachais roimh an 6ú lá d'Aibreán, 1971, ag athchóiriú innealra nó gléasra a úsáidtear chun críocha na trádála nó na gairme agus nach n-úsáidtear ag monarú innealra nó gléasra, ní bheidh méid an chaiteachais sin (murab inlamhála amhlaidh é ar shlí eile) inlamhála mar ashbhaint le linn brabúis nó gnóchain nó caillteanais na trádála nó na gairme a bheith á ríomh chun críocha cánach ioncaim, agus, i gcás a lamhálfar amhlaidh é, ní mheasfar gur caiteachas caipitiúil é chun aon cheann de chríocha na nAchtanna Cánach Ioncaim.”.

    (5) Where before the 6th day of April, 1971, a person carrying on a trade or profession incurs expenditure on the conversion of machinery or plant which is in use for the purposes of the trade or profession and is not in use for the purpose of manufacturing machinery or plant, the amount of the said expenditure shall (if not otherwise so allowable) be allowable as a deduction in computing for the purposes of income tax the profits or gains or losses of the trade or profession, and, where it is so allowed, shall not be regarded as capital expenditure for any of the purposes of the Income Tax Acts.".

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  538. #1303785

    (6) I gcás ar mó ná £2,500 an caiteachas a tabhaíodh ag soláthar feithicle ach faoi alt 303 (3) den Acht Cánach Ioncaim, 1967 , go bhfuil aon chuid de le háireamh mar chaiteachas nár thabhaigh duine, ní foláir an méid a bheidh (faoi réir na bhforálacha sin roimhe seo den alt seo) le háireamh chun críocha Chuid XVI den Acht Cánach Ioncaim, 1967 , mar chaiteachas a thabhaigh an duine sin a laghdú de réir na comhréire idir £2,500 agus an caiteachas caipitiúil sin a tabhaíodh ag soláthar na feithicle.”.

    (6) Where the expenditure incurred on the provision of a vehicle exceeds £2,500 but under section 303 (3) of the Income Tax Act, 1967 , any part of it is to be treated as not having been incurred by a person, the amount which (subject to the foregoing provisions of this section) is to be treated for the purposes of Part XVI of the Income Tax Act, 1967 , as having been incurred by that person, shall be reduced in the proportion which £2,500 bears to the said capital expenditure incurred on the provision of the vehicle.".

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  539. #1303907

    “6.—(1) I gcás duine a sheolann trádáil ag oibriú mianaigh cháilithigh do thabhú caiteachais taiscealaíochta, an 6ú lá d'Aibreán, 1974, nó dá éis, a bhfuil éifeacht le halt 2 i ndáil leis, tabharfar dó, le linn an trádáil a bheith á cur faoi cháin, i dteannta aon liúntais fhorbartha mianaigh i leith an chaiteachais sin, in aghaidh na tréimhse inmhuirearaithe ar tugadh an liúntas forbartha mianaigh sin ina haghaidh, liúntas (dá ngairfear liúntas infheistíochta taiscealaíochta) ar cóimhéid le cúigiú cuid an chaiteachais sin agus bainfidh alt 245 (6) den Acht Cánach Ioncaim, 1967 , le liúntas infheistíochta taiscealaíochta mar a bhaineann sé le liúntas forbartha mianaigh.

    "6.—(1) Where a person who is carrying on the trade of working a qualifying mine incurs, on or after the 6th day of April, 1974, exploration expenditure in relation to which section 2 has effect, there shall, in addition to any mine development allowance made in respect of such expenditure, be made to him in taxing the trade, for the chargeable period for which such mine development allowance is made an allowance (which shall be known as an exploration investment allowance) equal to one-fifth of such expenditure and section 245 (6) of the Income Tax Act, 1967 , shall apply to an exploration investment allowance as it applies to a mine development allowance.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  540. #1304559

    Ní dhéanfaidh na leasuithe sa Chuid seo den Sceideal seo difear don dliteanas cánach ioncaim in aghaidh blianta measúnachta a chríochnaigh an 5ú lá d'Aibreán, 1976, nó roimhe, ná don dliteanas cánach brabús corparáide in aghaidh tréimhsí cuntasaíochta a chríochnaigh ar an dáta sin nó roimhe, ná do mheasúnú, bailiú nó gnóthú ceachtar de na cánacha sin nó úis orthu ná d'aon imeachtaí eile a bhaineann leis na cánacha sin nó leis an ús sin.

    The amendments in this Part of this Schedule shall not affect the liability to income tax for years of assessment ending on or before the 5th day of April, 1976, or the liability to corporation profits tax for accounting periods ending on or before that date, or the assessment, collection or recovery of either of those taxes or of interest thereon or other proceedings relating to those taxes or that interest.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  541. #1304837

    Ní dhéanfaidh an aighairm sa Chuid seo den Sceideal seo difear don dliteanas cánach ioncaim in aghaidh blianta measúnachta a chríochnaigh an 5ú lá d'Aibreán, 1976, nó roimhe, ná don dliteanas cánach brabús corparáide in aghaidh tréimhsí cuntasaíochta a chríochnaigh an dáta sin nó roimhe, ná do mheasúnú, bailiú nó gnóthú ceachtar de na cánacha sin nó úis orthu ná d'imeachtaí eile a bhaineann leis na cánacha sin nó leis an ús sin.

    The repeals in this Part of this Schedule shall not affect the liability to income tax for years of assessment ending on or before the 5th day of April, 1976, or the liability to corporation profits tax for accounting periods ending on or before that date, or the assessment, collection or recovery of either of those taxes or of interest thereon or other proceedings relating to those taxes or that interest. Section 166

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  542. #1304918

    Ní dhéanfaidh na leasuithe sa Chuid seo den Sceideal seo difear don dliteanas cánach ioncaim in aghaidh blianta measúnachta a chríochnaigh an 5ú lá d'Aibreán, 1976, nó roimhe, ná don dliteanas cánach brabús corparáide in aghaidh tréimhsí cuntasaíochta a chríochnaigh an dáta sin nó roimhe, ná do mheasúnú, bailiú nó gnóthú ceachtar de na cánacha sin nó úis orthu ná d'imeachtaí eile a bhaineann leis na cánacha sin nó leis an ús sin.

    The amendments in this Part of this Schedule shall not affect the liability to income tax for years of assessment ending on or before the 5th day of April, 1976, or the liability to corporation profits tax for accounting periods ending on or before that date, or the assessment, collection or recovery of either of those taxes or of interest thereon or other proceedings relating to those taxes or that interest. [GA]

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  543. #1304934

    Ní dhéanfaidh an aisghairm sa Chuid seo den Sceideal seo difear don dliteanas cánach ioncaim in aghaidh blianta measúnachta a chríochnaigh an 5ú lá d'Aibreán, 1976, nó roimhe, ná don dliteanas cánach brabús corparáide in aghaidh tréimhsí cuntasaíochta a chríochnaigh an dáta sin nó roimhe, ná do mheasúnú, bailiú nó gnóthú ceachtar de na cánacha sin nó úis orthu ná d'imeachtaí eile a bhaineann leis na cánacha sin nó leis an ús sin.

    The repeals in this Part of this Schedule shall not affect the liability to income tax for years of assessment ending on or before the 5th day of April, 1976, or the liability to corporation profits tax for accounting periods ending on or before that date, or the assessment, collection or recovery of either of those taxes or of interest thereon or other proceedings relating to those taxes or that interest. Section 186

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  544. #1306308

    (3) D'ainneoin forálacha fho-alt (2), ní bheidh ús iníoctha ar cháin a íocfar laistigh de thrí mhí ón dáta luachála, agus i gcás cáin agus ús, más ann, uirthi a bheith íoctha laistigh de thríocha lá ó dháta na cánach sin a mheasúnú, ní rithfidh ús ar an gcáin sin ar feadh na tréimhse tríocha lá ó dháta na measúnachta ná ar feadh aon choda den tréimhse sin.

    (3) Notwithstanding the provisions of subsection (2), interest shall not be payable on tax which is paid within three months of the valuation date, and where tax and interest, if any, thereon is paid within thirty days of the date of assessment thereof, interest shall not run on that tax for the period of thirty days from the date of the assessment or any part of that period.

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  545. #1306329

    —I gcás ina mbeidh suim íoctha i leith cáin bhronntanais (nó ús ar an gcáin sin) ar bhronntanas a dtarlóidh, mar gheall ar an diúscróir d'fháil bháis laistigh de dhá bhliain tar éis dáta na diúscartha faoinar glacadh an bronntanas, go ndéanfaidh oidhreacht de arb iníoctha cáin oidhreachta ina leith, déilealfar leis an tsuim a bheidh íoctha amhlaidh mar íocaíocht ar cuntas na cánach oidhreachta.

    —Where an amount has been paid in respect of gift tax (or interest thereon) on a gift which, by reason of the death of the disponer within two years after the date of the disposition under which the gift was taken, becomes an inheritance in respect of which inheritance tax is payable, the amount so paid shall be treated as a payment on account of the inheritance tax.

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  546. #1306333

    —(1) Faoi réir ús a íoc de réir alt 41 agus ach amháin mar a fhoráiltear anseo ina dhiaidh seo, féadfar, más rogha leis an duine a sheachadfaidh an tuairisceán nó an tuairisceán breise é, an cháin a bheidh dlite agus iníoctha i leith bronntanais inchánach nó oidhreachta inchánach a íoc ina cúig thráthchuid chomhionanna bhliantúla, a mbeidh an chéad cheann acu dlite ar dhá mhí dhéag a bheith caite ón dáta ar ar tháinig an cháin chun bheith dlite agus iníoctha agus cuirfear an t-ús ar an gcáin a bheidh gan íoc le gach tráthchuid agus íocfar é an tráth céanna a íocfar an tráthchuid sin.

    —(1) Subject to the payment of interest in accordance with section 41 and save as hereinafter provided, the tax due and payable in respect of a taxable gift or a taxable inheritance may, at the option of the person delivering the return or additional return, be paid by five equal yearly instalments, the first of which shall be due at the expiration of twelve months from the date on which the tax became due and payable and the interest on the unpaid tax shall be added to each instalment and shall be paid at the same time as such instalment.

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  547. #1306347

    (2) Má tharlaíonn, ar éag don tréimhse iomchuí díreach i ndiaidh an dáta a tháinig aon cháin chun bheith dlite agus iníoctha, go mbeidh an cháin nó aon chuid di gan íoc, féadfaidh na Coimisinéirí, más oiriúnach leo, íoc aon úis a d'fhaibhrigh, tar éis an éaga sin, ar an gcáin neamhíoctha a mhaitheamh;

    (2) If, after the expiration of the relevant period immediately following the date on which any tax became due and payable, the tax or any part thereof remains unpaid, the Commissioners may, if they think fit, remit the payment of any interest accruing after such expiration on the unpaid tax;

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  548. #1306348

    agus san fho-alt seo, ciallaíonn “tréimhse iomchuí” an tréimhse a mbeadh, ar dheireadh a bheith léi, an t-ús ar shuim ab iníoctha i leith cánach ar cóimhéid, de réir an ráta ab inmhuirearaithe ó am go ham i rith na tréimhse sin i leith úis ar cháin, le méid na cánach sin.

    and in this subsection, "relevant period" means the period at the end of which the interest, on an amount payable in respect of tax would, at the rate from time to time chargeable during that period in respect of interest on tax, equal the amount of such tax.

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  549. #1306365

    —(1) Cáin a bheidh dlite agus iníoctha i leith bronntanais inchánach nó i leith oidhreachta inchánach beidh sí agus fanfaidh sí, faoi réir forálacha an ailt seo, ina muirear ar an maoin (seachas airgead nó ionstraimí soshannta) arb í an bronntanas inchánach nó an oidhreacht inchánach í ar an dáta luachála agus beidh tosaíocht ag an gcáin ar na muirir agus ar na leasanna uile a bheidh bunaithe ag an deontaí nó ag an gcomharba nó ag aon duine a bheidh ag éileamh le ceart an deontaí nó an chomharba nó thar a cheann:

    —(1) Tax due and payable in respect of a taxable gift or a taxable inheritance shall, subject to the provisions of this section, be and remain a charge on the property (other than money or negotiable instruments) of which the taxable gift or taxable inheritance consists at the valuation date and the tax shall have priority over all charges and interests created by the donee or successor or any person claiming in right of the donee or successor or on his behalf:

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  550. #1306380

    (3) Déanfaidh na Coimisinéirí, ar dhuine is duine cuntasach i leith aon choda den mhaoin ar bronntanas inchánach nó oidhreacht inchánach í á iarraidh orthu, más deimhin leo gur íocadh nó go n-íocfar an cháin a muirearaíodh ar an maoin i leith an bhronntanais inchánach nó a hoidhreachta inchánach, nó nach bhfuil aon cháin muirearaithe amhlaidh, deimhniú sa chéill sin, i cibé foirm is oiriúnach leo, a thabhairt don duine, a urscaoilfidh an mhaoin ó dhliteanas cánach (más ann) i leith an bhronntanais nó na hoidhreachta, go feadh an mhéid a shonrófar sa deimhniú.

    (3) The Commissioners shall, on application to them by a person who is an accountable person in respect of any of the property of which a taxable gift or taxable inheritance consists, if they are satisfied that the tax charged on the property in respect of the taxable gift or taxable inheritance has been or will be paid, or that there is no tax so charged, give a certificate to the person, in such form as they think fit, to that effect, which shall discharge the property from liability for tax (if any) in respect of the gift or inheritance, to the extent specified in the certificate.

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  551. #1309154

    (a) a mbeidh an méid cánach dá dtagraítear i bhfo-alt (5) (b) le ríomh agus gurb éard é an t-ioncam a bhfuil an cháin inmhuirearaithe ina leith nó gur cuid den ioncam sin ioncam ó aon bhunadh nó bunaidh atá le ríomh ar fhoras na méideanna iarbhír ab infhaighte sa bhliain mheasúnachta, nó i gcás aon asbhaintí is inlamhála i ngeall ar aon suimeanna bliantúla a íocadh as brabúis nó gnóchain duine a bheith le lamháil mar asbhaintí i leith na bliana inarb iníoctha iad, agus

    ( a ) the amount of tax referred to in subsection (5) (b) falls to be computed and the income in respect of which the tax is chargeable consists of or includes income from any source or sources which is to be computed on the basis of the actual amounts receivable in the year of assessment, or where any deductions allowable on account of any annual sums paid out of profits or gains of a person are to be allowed as deductions in respect of the year in which they are payable, and

    Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976

  552. #1309600

    nach rachaidh an méid is inasbhainte faoin alt seo ag aon duine den sórt sin thar shuim a ionadaíonn cáin de réir an ráta a shonraítear de thuras na huaire in alt 11 (1) (a) ar an méid nó an luach, cibé acu é, ar ar inmhuirearaithe cáin i ndáil leis an úsáid nó leis an seachadadh nó leis an allmhairiú áirithe.”.

    the amount deductible under this section by any such person shall not exceed a sum representing tax at the rate for the time being specified in section 11 (1) (a) on the amount or value, as the case may be, on which tax was chargeable in respect of the application, delivery or importation in question.".

    Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976

  553. #1327353

    ciallaíonn “an Coinbhinsiún” an Coinbhinsiún idir Rialtas na hÉireann agus Rialtas na Ríochta Aontaithe chun cánachas dúbailte a sheachaint agus chun cosc a chur le himghabháil fioscach maidir le cánacha ar ioncam agus ar ghnóchain chaipitiúla, agus an Prótacal do leasú an Choinbhinsiúin, a bhfuil an dá cheann díobh leagtha amach sa Sceideal a ghabhann leis an Ordú um Fhaoiseamh ó Chánachas Dúbailte (Cánacha ar Ioncam agus ar Ghnóchain Chaipitiúla) (An Ríocht Aontaithe), 1976 (I.R.

    "the Convention" means the Convention between the Government of Ireland and the Government of the United Kingdom for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, and the Protocol amending the Convention, both of which are set out in the Schedule to the Double Taxation Relief (Taxes on Income and Capital Gains) (United Kingdom) Order, 1976 ( S.I.

    Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977

  554. #1327695

    “(iii) i ndáil leis an oiread sin dá ioncam darb ionannas an dáileadh sin (nó comhiomlán na ndáiltí sin, de réir mar a bheidh) ar ar muirearaíodh cáin de réir ráta ab ísle ná an ráta caighdeánach, cáin de réir an íseal-ráta sin ar an méid a muirearaíodh de réir an íseal-ráta sin mar aon le cáin ar an méid céanna de réir ráta faoin gcéad ar cóimhéid le D × E

    "(iii) in relation to so much of his income which is represented by the said distribution (or the aggregate of the said distributions, as the case may be) as is charged to tax at a rate lower than the standard rate, be tax at that lower rate on the amount charged at that lower rate together with tax on the same amount at a rate per cent. equal to

    Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977

  555. #1340145

    (7) Ní bhainfidh forálacha fho-alt (3) le tréimhse chuntasaíochta a chríochnaigh an 31ú lá de Mhárta, 1978, nó roimh an lá sin, agus i gcás cumann talmhaíochta nó cumann iascaigh a bheith laistigh de réim cánach corparáide i leith trádála ar an dáta sin, beidh deireadh, chun críocha cánach corparáide, le tréimhse chuntasaíochta de chuid an chumainn ar an dáta sin.

    (7) The provisions of subsection (3) shall not apply to an accounting period which ends on or before the 31st day of March, 1978, and where an agricultural society or a fishery society is within the charge to corporation tax in respect of a trade on that date, an accounting period of the society shall end for purposes of corporation tax on that date.

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  556. #1340376

    —(1) San alt seo ciallaíonn “caiteachas cáilitheach” caiteachas arna thabhú an 2ú lá d'Fheabhra, 1978, nó dá éis, ag duine a mbeidh liúntas faoi alt 264 (a cuireadh isteach leis an Acht Cánach Corparáide, 1976 ) den Acht Cánach Ioncaim, 1967 , le tabhairt dó ar fhoirgneamh nó déanmhas a fhoirgniú atá le bheith ina fhoirgneamh nó ina dhéanmhas tionscail ar áitiú ag an duine sin chun críche a shonraítear i mír (a), (b) nó (d) d'alt 255 (1) den Acht sin:

    —(1) In this section "qualifying expenditure" means capital expenditure incurred, on or after the 2nd day of February, 1978 by a person to whom an allowance under section 264 (inserted by the Corporation Tax Act, 1976 ) of the Income Tax Act, 1967 , falls to be made on the construction of a building or structure which is to be an industrial building or structure occupied by the said person for a purpose specified in paragraph (a), (b) or (d) of section 255 (1) of the said Act:

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  557. #1340765

    “(2) Beidh urrúis, nó aonaid (de réir brí an Achta um Iontaobhais Aonad, 1972 ) de chuid scéime iontaobhais aonad, a bheidh ar áireamh i mbronntanas nó in oidhreacht a glacadh an 14ú lá d'Aibreán, 1978, nó dá éis, díolmhaithe ó cháin (agus ní chuirfear an céanna i gcuntas le linn cáin ar aon bhronntanas nó oidhreacht a ghlac an deontaí nó an comharba ón diúscróir céanna a bheith á ríomh) más rud é, agus amháin más rud é, go suífear chun sástacht na gCoimisinéirí—

    "(2) Securities, or units (within the meaning of the Unit Trusts Act, 1972 ) of a unit trust scheme, comprised in a gift or an inheritance taken on or after the 14th day of April, 1978, shall be exempt from tax (and shall not be taken into account in computing tax on any gift or inheritance taken by the donee or successor from the same disponer) if, but only if, it is shown to the satisfaction of the Commissioners that—

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  558. #1341338

    Ní dhéanfaidh na haisghairmeacha sa Chuid seo den Sceideal seo difear don dliteanas cánach ioncaim do bhlianta measúnachta dar chríoch an 5ú lá d'Aibreán, 1976, nó aon lá roimhe sin, ná don dliteanas cánach corparáide do thréimhsí cuntasaíochta dar chríoch an 31ú lá de Mhárta, 1978, nó aon lá roimhe sin, ná do mheasúnú, bailiú nó gnóthú cheachtar de na cánacha sin nó úis orthu ná d'imeachtaí a bhaineann leis na cánacha sin nó leis an ús sin.

    The repeals in this Part of this Schedule shall not affect the liability to income tax for years of assessment ending on or before the 5th day of April, 1976, or the liability to corporation tax for accounting periods ending on or before the 31st day of March, 1978, or the assessment, collection or recovery of either of those taxes or of interest thereon or other proceedings relating in those taxes or that interest. [GA]

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  559. #1343026

    Ar choinníoll, i gcás conradh neamhchoinníollach le haghaidh na fála a dhéanamh amhlaidh, go bhféadfar an t-alt seo a fheidhmiú ar fhoras sealadach gan fuireach lena dhéanamh amach an bhfuarthas na sócmhainní athshuímh de bhun an chonartha, agus, nuair a bheidh an fíoras sin déanta amach, déanfar na coigeartuithe go léir is gá trí mheasúnachtaí a dhéanamh nó trí cháin a aisíoc nó a urscaoileadh, agus déanfar sin amhlaidh d'ainneoin aon teorainn sna hAchtanna um Cháin Ghnóchan Caipitiúil leis an am ina mbeidh na measúnachtaí le déanamh.

    Provided that, where an unconditional contract for the acquisition is so entered into, this section may be applied on a provisional basis without waiting to ascertain whether the replacement assets are acquired in pursuance of the contract, and, when that fact is ascertained, all necessary adjustments shall be made by making assessments or by repayment or discharge of tax, and shall be so made notwithstanding any limitation in the Capital Gains Tax Acts on the time within which assessments may be made.

    Uimhir 33 de 1978: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL (LEASÚ), 1978

  560. #1343144

    (4) I gcás a ndéanfaidh cuideachta, an 6ú lá d'Aibreán, 1976, nó dá éis, dáileadh as brabúis chaipitiúla is gnóchain inmhuirearaithe, déanfar an cháin a mhuirearófar faoi fho-alt (2) a laghdú cóimhéid na cánach gnóchan caipitiúil ab inmhuirearaithe de bhun alt 3 (3) den Acht um Cháin Ghnóchan Caipitiúil, 1975 , don bhliain mheasúnachta a d'fhaibhrigh na gnóchain inmhuirearaithe ar chóimhéid chomhiomlán an dáilte agus an chreidmheasa cánach ag a mbeadh feidhm i leith an dáilte dá mba phearsa aonair a raibh cónaí air sa Stát an duine a fuair é.

    (4) Where on or after the 6th day of April, 1976, a company makes a distribution out of capital profits which are chargeable gains, the tax charged under subsection (2) shall be reduced by an amount equal to the amount of capital gains tax which would be chargeable by virtue of section 3 (3) of the Capital Gains Tax Act, 1975 , for the year of assessment in which the chargeable gains accrued on an amount equal to the aggregate of the distribution and the tax credit which would apply in respect of the distribution if the person receiving it were an individual resident in the State.

    Uimhir 33 de 1978: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL (LEASÚ), 1978

  561. #1343312

    (6) Ní bheidh éifeacht leis an mír seo i ndáil le diúscairt i gcás ar mhó an méid cánach gnóchan caipitiúil ab inmhuirearaithe ar leith ón mír seo ar an duine dá dtagraítear i bhfomhír (1) (b) don bhliain mheasúnachta ina dtarlaíonn an diúscairt ná an méid cánach ab inmhuirearaithe ar an duine don bhliain dá mba go raibh feidhm ag an mír seo.

    (6) This paragraph shall not have effect in relation to a disposal if the amount of capital gains tax chargeable apart from this paragraph on the person referred to in subparagraph (1) (b) for the year of assessment in which the disposal takes place would be greater than the amount of tax chargeable on the person for the year if this paragraph did apply.

    Uimhir 33 de 1978: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL (LEASÚ), 1978

  562. #1343397

    Ní dhéanfaidh na haisghairmeacha sa Sceideal seo difear don dliteanas cánach gnóchan caipitiúil do bhlianta measúnachta a chríochnaigh an 5ú lá d'Aibreán, 1978, nó roimh an lá sin, ná don dliteanas cánach corparáide do thréimhsí cuntasaiochta nó codanna de thréimhsí cuntasaíochta a thit ar an dáta sin nó roimhe, ná do mheasúnú, do bhailiú nó do ghnóthú cheachtar de na cánacha sin nó úis orthu ná d'imeachtaí eile a bhaineann leis na cánacha sin nó leis an ús sin.

    The repeals in this Schedule shall not affect the liability to capital gains tax for years of assessment ending on or before the 5th day of April, 1978, or the liability to corporation tax for accounting periods or parts of accounting periods falling on or before that date, or the assessment, collection or recovery of either of those taxes or of interest thereon or other proceedings relating to those taxes or that interest.

    Uimhir 33 de 1978: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL (LEASÚ), 1978

  563. #1343656

    (5) Is é an méid ar ar inmhuirearaithe cáin i ndáil le seirbhísí a bhfuil an faighteoir, de bhua alt 8 (2), faoi dhliteanas maidir leis an gcáin ina leith, an chomaoin ar ar soláthraíodh na seirbhísí dó iarbhír.

    (5) The amount on which tax is chargeable in relation to services for the tax chargeable on which the recipient is, by virtue of section 8 (2), liable shall be the consideration for which the services were in fact supplied to him.

    Uimhir 34 de 1978: AN tACHT CÁNACH BREISLUACHA (LEASÚ), 1978

  564. #1343809

    (c) San fho-alt seo, ciallaíonn “cáin inasbhainte”, i ndáil le duine lena mbaineann an fo-alt seo, cáin is inmhuirearaithe i leith earraí nó seirbhísí a úsáideann sé chun críocha aon ghnó a sheolann sé a mhéid a bheadh an cháin sin inasbhainte aige faoi alt 12 dá mba sa Stát a bheadh an gnó sin á sheoladh aige ach ní fholaíonn sé cáin is inmhuirearaithe i leith earraí atá le soláthar sa Stát nó atá le fruiliú lena n-úsáid sa Stát.

    ( c ) In this subsection "deductible tax", in relation to a person to whom this subsection applies, means tax chargeable in respect of goods or services used by him for the purposes of any business carried on by him to the extent that such tax would be deductible by him under section 12 if the business were carried on by him within the State but does not include tax chargeable in respect of goods for supply within the State or for hiring out for utilisation within the State.

    Uimhir 34 de 1978: AN tACHT CÁNACH BREISLUACHA (LEASÚ), 1978

  565. #1343955

    (b) ar an tréimhse sin a bheith caite, mura mbeidh aon fhógra achomhairc faighte nó, má bhíonn fógra achomhairc faighte, ar an achomharc a chinneadh trí chomhaontú nó eile, tiocfaidh an méid a bheidh dlite, nó an méid leasaithe a bheidh dlite arna chinneadh i ndáil leis an achomharc, chun bheith dlite agus iníoctha ionann is dá mba cháin í an cháin a dhligh an duine a íoc don tréimhse inchánach ar lena linn a chuaigh an tréimhse cheithre lá dhéag ó dháta seirbhéala an fhógra faoi fho-alt (1) in éag nó a cinneadh an t-achomharc trí chomhaontú nó eile, cibé tréimhse inchánach acu is déanaí.”.

    ( b ) on the expiration of the said period, if no notice of appeal is received or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the amount due or the amended amount due as determined in relation to the appeal, shall become due and payable as if the tax were tax which the person was liable to pay for the taxable period during which the period of fourteen days from the date of the service of the notice under subsection (1) expired or the appeal was determined by agreement or otherwise, whichever taxable period is the later.".

    Uimhir 34 de 1978: AN tACHT CÁNACH BREISLUACHA (LEASÚ), 1978

  566. #1343975

    “(4) Má dhéanann duine, i gcás ina dtugann sé le fios gur duine cláraithe é nó gur chun críocha gnó a sheolann sé a allmhairíodh earraí a d'allmhairigh sé, a thabhairt i gcrích go mícheart go n-allmhaireofar earraí gan cáin a íoc in imthosca inar inmhuirearaithe cáin, dlífear pionós £500 a chur air, agus, ina theannta sin, dlífidh sé méid aon chánach ba chóir a íoc ar an allmhairiú a íoc leis na Coimisinéirí Ioncaim.”, agus

    "(4) If a person, in a case in which he represents that he is a registered person or that goods imported by him were so imported for the purposes of a business carried on by him, improperly procures the importation of goods without payment of tax in circumstances in which tax is chargeable, he shall be liable to a penalty of £500, and, in addition, he shall be liable to pay to the Revenue Commissioners the amount of any tax that should have been paid on the importation.", and

    Uimhir 34 de 1978: AN tACHT CÁNACH BREISLUACHA (LEASÚ), 1978

  567. #1348147

    (1) San alt seo ciallaíonn “caiteachas cáilitheach” caiteachas caipitiúil arna thabhú an 2ú lá d'Fheabhra, 1978, nó dá éis, ag an duine a mbeidh an liúntas faoi alt 264 (a cuireadh isteach leis an Acht Cánach Corparáide, 1976 ) den Acht Cánach Ioncaim, 1967 , le tabhairt dó ar fhoirgneamh nó déanmhas a fhoirgniú atá le bheith ina fhoirgneamh nó ina dhéanmhas tionscail ar áitiú ag an duine sin chun críche a shonraítear i mír (a), (b) nó (d) d'alt 255 (1) den Acht sin:

    (1) In this section "qualifying expenditure" means capital expenditure incurred, on or after the 2nd day of February, 1978, by the person to whom the allowance under section 264 (inserted by the Corporation Tax Act, 1976 ) of the Income Tax Act, 1967 , falls to be made on the construction of a building or structure which is to be an industrial building or structure occupied by the said person for a purpose specified in paragraph (a), (b) or (d) of section 255 (1) of the said Act:

    Uimhir 11 de 1979: AN tACHT AIRGEADAIS, 1979

  568. #1362262

    193.—In aon chás ina measfar banchéile a bheith ina cónaí lena fearchéile, déanfar cáin ioncaim a mheasúnú, a mhuirearú agus a ghnóthú, ach amháin mar a fhoráiltear a mhalairt leis na hAchtanna Cánach Ioncaim, ar ioncam an fhearchéile agus ar ioncam an bhanchéile faoi is dá mbeadh siad gan a bheith pósta:

    193.—In any case in which a wife is treated as living with her husband, income tax shall be assessed, charged and recovered, save as otherwise provided by the Income Tax Acts, on the income of the husband and on the income of the wife as if they were not married:

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  569. #1362451

    (a) déanfar méid an ioncaim a mbeidh cáin le muirearú ar an bpearsa aonair ina leith a fhionnadh ar an bhforas nach raibh alt 138 den Acht Cánach Ioncaim, 1967 , i bhfeidhm agus nach raibh éifeacht leis don bhliain sin.

    ( a ) the amount of income on which the individual is to be charged to tax shall be ascertained on the basis that section 138 of the Income Tax Act, 1967 , had not been in force and had no effect for that year,

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  570. #1363410

    “(4) Más rud é, ar leith ó fho-alt (1), gur lú ná £500 an méid ar a mbeidh pearsa aonair inchurtha faoi cháin ghnóchan caipitiúil ina leith faoi alt 5 (1) do bhliain mheasúnachta (dá ngairtear “an méid céadluaite” ina dhiaidh seo san fho-alt seo), agus go bhfuil céile na pearsan aonair (ar bean phósta í a chónaíonn lena fearchéile, nó arb é an fearchéile sin é, aon tráth le linn na bliana measúnachta sin), ar leith ó fho-alt (1), inchurtha faoi cháin ghnóchan caipitiúil ar aon mhéid don bhliain sin, beidh éifeacht le halt 16 (1) i ndáil leis an gcéile ionann is dá ndéanfaí an tsuim £500 a luaitear ann a mhéadú méid is ionann agus an difríocht idir an méid céadluaite agus £500.”,

    "(4) Where, apart from subsection (1), the amount on which an individual is chargeable to capital gains tax under section 5 (1) for a year of assessment (hereafter in this subsection referred to as "the first-mentioned amount") is less than £500 and the spouse of the individual (being, at any time during that year of assessment, a married woman living with her husband, or that husband) is, apart from subsection (1), chargeable to capital gains tax on any amount for that year, section 16 (1) shall have effect in relation to the spouse as if the sum of £500 mentioned therein were increased by an amount equal to the difference between the first-mentioned amount and £500.",

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  571. #1363793

    “(c) 25 faoin gcéad den mhéid ar ar inmhuirearaithe cáin i ndáil le soláthar aon earraí nó seirbhísí seachas earraí nó seirbhísí ar ar inmhuirearaithe cáin de réir cheachtar de na rátaí a shonraítear i míreanna (a) agus (b) nó atá luaite sa Chéad Sceideal, ach lena n-áirítear gléasanna glacadóireachta raidió ar de chineál tís nó de chineál iniompair iad nó ar de chineál iad atá oiriúnach lena n-úsáid i bhfeithiclí bóthair agus ar ghramafóin, radaghramafóin agus seinnteoirí ceirníní.”, agus

    "( c ) 25 per cent. of the amount on which tax is chargeable in relation to the supply of any goods or services, other than goods or services on which tax is chargeable at either of the rates specified in paragraphs (a) and (b) or which are mentioned in the First Schedule, but including radio receiving sets that are of the domestic or portable type or that are of a type suitable for use in road vehicles, and gramophones, radio-gramophones and record players.", and

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  572. #1379813

    ciallaíonn “aisíoc cánach iomchuí”, i ndáil le pearsa aonair, faoi réir fho-alt (3), an méid cánach a bheadh, ar leith ón alt seo, le haisíoc leis an bpearsa aonair faoi fhorálacha (dá ngairtear “na forálacha iomchuí” ina dhiaidh seo san alt seo) d'alt 496 den Acht Cánach Ioncaim, 1967 , do bhliain mheasúnachta ar an méid úis a d'íoc an phearsa aonair ar iasacht shonraithe nó ar iasachtaí sonraithe sa bhliain mheasúnachta.

    "relevant tax repayment", in relation to an individual, means, subject to subsection (3), the amount of tax which, apart from this section, would fall to be repaid to the individual under the provisions (hereafter in this section referred to as "the relevant provisions") of section 496 of the Income Tax Act, 1967 , for a year of assessment on the amount of interest paid on a specified loan or loans by the individual in the year of assessment.

    Uimhir 16 de 1981: AN tACHT AIRGEADAIS, 1981

  573. #1379815

    (2) Más rud é, d'aon bhliain mheasúnachta, i gcás pearsan aonair, go mbeadh aisíoc cánach iomchuí le déanamh, déanfar an t-aisíoc cánach iomchuí sin a laghdú an méid a chinnfear de réir na foirmle atá leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo, agus d'ainneoin aon fhorálacha eile de na hAchtanna Cánach Ioncaim, déanfar méid na cánach arna laghdú amhlaidh, agus ní dhéanfar aon mhéid eile cánach, a aisíoc faoi na forálacha iomchuí leis an bpearsa aonair ar an méid úis a d'íoc sé sa bhliain mheasúnachta ar iasacht shonraithe nó ar iasachtaí sonraithe.

    (2) Where, for any year of assessment, in the case of an individual, a relevant tax repayment would fall to be made, that relevant tax repayment shall be reduced by the amount determined by the formula set out in the Table to this subsection, and notwithstanding any other provisions of the Income Tax Acts, the amount of tax as so reduced, and no other amount of tax, shall be repaid under the relevant provisions to the individual on the amount of interest paid by him in the year of assessment on a specified loan or loans.

    Uimhir 16 de 1981: AN tACHT AIRGEADAIS, 1981

  574. #1379995

    (ii) maidir le haon tréimhse chuntasaíochta dá éis sin, laistigh de cibé eatramh ó dheireadh na tréimhse cuntasaíochta sin is lú de thrí mhí ná an t-eatramh idir deireadh na chéad tréimhse cuntasaíochta a bhí an chuideachta laistigh de réim cánach corparáide agus an dáta a bheadh nó sula mbeadh an dara tráthchuid den cháin chorparáide don chéad tréimhse chuntasaíochta sin le híoc dá mba go ndearnadh an mheasúnacht don tréimhse chuntasaíochta sin an lá díreach i ndiaidh deireadh na tréimhse cuntasaíochta sin:

    (ii) in respect of any subsequent accounting period, within such an interval from the end of that accounting period as is three months less than the interval between the end of the first accounting period for which the company was within the charge to corporation tax and the date on or before which the second instalment of corporation tax for that first accounting period would have become payable if the assessment for that accounting period had been made on the day immediately following the end of that accounting period:

    Uimhir 16 de 1981: AN tACHT AIRGEADAIS, 1981

  575. #1380309

    (11) Féadfar achomharc a dhéanamh chun na gCoimisinéirí Achomhairc maidir le haon cheist faoin alt seo nó faoi alt 24, seachas ceist ar féidir achomharc a dhéanamh maidir léi faoi alt 18 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979 , sa tslí chéanna ina bhféadfaí achomharc a dhéanamh in aghaidh measúnacht i leith cánach ioncaim nó cánach corparáide agus beidh feidhm agus éifeacht dá réir sin leis na forálacha de na hAchtanna Cánach a bhaineann le hachomhairc.

    (11) An appeal to the Appeal Commissioners shall lie on any question arising under this section or under section 24, other than a question on which an appeal lies under section 18 of the Housing (Miscellaneous Provisions) Act, 1979 , in like manner as an appeal would lie against an assessment to income tax or corporation tax and the provisions of the Tax Acts relating to appeals shall apply and have effect accordingly.

    Uimhir 16 de 1981: AN tACHT AIRGEADAIS, 1981

  576. #1380347

    (2) Bainfidh forálacha uile na nAchtanna Cánach (seachas alt 25 den Acht Airgeadais, 1978 ) a bhaineann le liúntais a thabhairt nó muirir a ghearradh i leith caiteachas caipitiúil a tabhaíodh ag foirgniú foirgnimh nó déanmhais thionscail, le caiteachas iomchuí ionann is dá mba chaiteachas é a tabhaíodh ag foirgniú foirgnimh nó déanmhais a bhfuil liúntas le tabhairt ina leith chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi Chaibidil II de Chuid XV nó faoi Chaibidil I de Chuid XVI den Acht Cánach Ioncaim, 1967 , mar gheall ar é a úsáid chun críche a shonraítear in alt 255 (1) (a) den Acht sin.

    (2) All the provisions of the Tax Acts (other than section 25 of the Finance Act, 1978 ) relating to the making of allowances or charges in respect of capital expenditure on the construction of an industrial building or structure shall apply to relevant expenditure as if it were expenditure incurred on the construction of a building or structure in respect of which an allowance falls to be made for the purposes of income tax or corporation tax, as the case may be, under Chapter II of Part XV or under Chapter I of Part XVI of the Income Tax Act, 1967 , by reason of its use for a purpose specified in section 255 (1) (a) of that Act.

    Uimhir 16 de 1981: AN tACHT AIRGEADAIS, 1981

  577. #1387474

    Laistigh de réim a ghníomhaíochtaí oifigiúla, beidh an Ciste, a shócmhainní, a mhaoin, a ioncam agus na hoibríochtaí agus na hidirbhearta a údaraítear leis an gComhaontú seo saor ó gach cáin dhíreach agus ó gach dleacht custam ar earraí a allmhairítear nó a onnmhairítear chun úsáide oifigiúla an Chiste, ar choinníoll nach gcuirfidh sé seo cosc ar aon Chomhalta a ghnáth-chánacha agus a ghnáth-dhleachtanna custam a fhorchur ar thráchtearraí is de thionscnamh chríoch an Chomhalta sin agus atá forghéillte chun an Chiste ar chuntar ar bith.

    Within the scope of its official activities, the Fund, its assets, property, income and its operations and transactions authorized by this Agreement shall be exempt from all direct taxation and from all customs duties on goods imported or exported for its official use, provided that this shall not prevent any Member from imposing its normal taxes and customs duties on commodities which originate from the territory of such Member and which are forfeited to the Fund through any circumstance.

    Uimhir 7 de 1982: AN tACHT UM AN gCOMHCHISTE IDIRNÁISIÚNTA DO THRÁCHTEARRAÍ, 1982

  578. #1389858

    (ii) maidir le haon tréimhse chuntasaíochta dá éis sin, laistigh de cibé eatramh ó dheireadh na tréimhse cuntasaíochta sin is lú de shé mhí ná an t-eatramh idir deireadh na chéad tréimhse cuntasaíochta a bhí an chuideachta laistigh de réim cánach corparáide agus an dáta a bheadh nó sula mbeadh an dara tráthchuid den cháin chorparáide don chéad tréimhse chuntasaíochta sin le híoc dá mba go ndearnadh an mheasúnacht don tréimhse chuntasaíochta sin an lá díreach i ndiaidh deireadh na tréimhse cuntasaíochta sin:

    [GA] (iii) in respect of any subsequent accounting period, within such an interval from the end of that accounting period as is six months less than the interval between the end of the first accounting period for which the company was within the charge to corporation tax and the date on or before which the second instalment of corporation tax for that first accounting period would have become payable if the assessment for that accounting period had been made on the day immediately following the end of that accounting period:

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  579. #1389962

    (4) Más rud é, ar leith ó fho-alt (1), gur lú ná £2,000 an méid ar a mbeidh pearsa aonair inchurtha faoi cháin ghnóchan caipitiúil ina leith faoi alt 5 (1) do bhliain mheasúnachta (dá ngairtear “an méid céadluaite” ina dhiaidh seo san fho-alt seo), agus go bhfuil céile na pearsan aonair (ar bean phósta í a chónaíonn lena fearchéile, nó arb é an fearchéile sin é, aon tráth le linn na bliana measúnachta sin), ar leith ó fho-alt (1), inchurtha faoi cháin ghnóchan caipitiúil ar aon mhéid don bhliain sin, beidh éifeacht le halt 16 (1) i ndáil leis an gcéile ionann is dá ndéanfaí an tsuim £2,000 a luaitear ann a mhéadú méid is ionann agus an difríocht idir an méid céadluaite agus £2,000.

    (4) Where, apart from subsection (1), the amount on which an individual is chargeable to capital gains tax under section 5 (1) for a year of assessment (hereafter in this subsection referred to as "the first-mentioned amount") is less than £2,000 and the spouse of the individual (being, at any time during that year of assessment, a married woman living with her husband, or that husband) is, apart from subsection (1), chargeable to capital gains tax on any amount for that year, section 16 (1) shall have effect in relation to the spouse as if the sum of £2,000 mentioned therein were increased by an amount equal to the difference between the first-mentioned amount and £2,000.

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  580. #1390001

    (3) I gcás aon íocaíocht den sórt sin a dúradh a bheith déanta ag aon duine nó thar a cheann, seachadfaidh an duine sin láithreach ar na Coimisinéirí Ioncaim cuntas ar an íocaíocht, agus ar an méid a baineadh aisti, agus déanfaidh an cigire, d'ainneoin aon fhoráil eile de na hAchtanna um Cháin Ghnóchan Caipitiúil cáin ghnóchan caipitiúil a mheasúnú agus a mhuirearú ar an duine sin don bhliain mheasúnachta ina ndearnadh an íocaíocht i leith méid na híocaíochta de réir ráta 15 faoin gcéad.

    (3) Where any such payment as aforesaid is made by or on behalf of any person, that person shall forthwith deliver to the Revenue Commissioners an account of the payment, and of the amount deducted therefrom, and the inspector shall, notwithstanding any other provision of the Capital Gains Tax Acts, assess and charge that person to capital gains tax for the year of assessment in which the payment was made on the amount of the payment at the rate of 15 per cent.

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  581. #1390013

    (c) gur íocadh an cháin ghnóchan caipitiúil ab inmhuirearaithe don bhliain mheasúnachta dá bhfuil sé inmhuirearaithe i leith diúscairt na sócmhainne agus an cháin ab inmhuirearaithe ar aon ghnóchan a d'fhaibhrigh aon bhliain mheasúnachta roimhe sin (nach bliain a chríochnaigh níos luaithe ná an 6ú lá d'Aibreán, 1974) i leith diúscairt a rinneadh roimhe sin ar an tsócmhainn,

    ( c ) the capital gains tax chargeable for the year of assessment for which he is chargeable in respect of the disposal of the asset and the tax chargeable on any gain accruing in any earlier year of assessment (not being a year ending earlier than the 6th day of April, 1974) on a previous disposal of the asset has been paid,

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  582. #1390129

    (3) Maidir le gnóchain inmhuirearaithe a fhaibhreoidh as diúscairtí iomchuí a dhéanfar an 26ú lá de Mhárta, 1982, nó aon lá dá éis, beidh éifeacht le halt 3 (3) den Phríomh-Acht (arna leasú leis an Acht seo) ionann is dá mbeadh feidhm ag na rátaí cánach gnóchan caipitiúil seo a leanas in ionad na rátaí cánach gnóchan caipitiúil a shonraítear i míreanna (a), (b) agus (c) den fho-alt sin:

    (3) As respects chargeable gains accruing on relevant disposals made on or after the 26th day of March, 1982, section 3 (3) of the Principal Act (as amended by this Act) shall have effect as if, in lieu of the rates of capital gains tax specified in paragraphs (a), (b) and (c) of that subsection, the following rates of capital gains tax applied:

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  583. #1390175

    —(1) D'ainneoin aon fhoráil dá mhalairt sna hAchtanna um Cháin Ghnóchan Caipitiúil ní dheanfar, le linn dliteanas duine i leith cánach gnóchan caipitiúil maidir le gnóchain inmhuirearaithe a fhaibhreoidh as diúscairtí iomchuí a bheith á ríomh, aon chaillteanais a fhaibhreoidh as diúscairtí nach diúscairtí iomchuí a asbhaint ó mhéid na ngnóchan inmhuirearaithe sin.

    —(1) Notwithstanding any provision to the contrary in the Capital Gains Tax Acts, any losses accruing on disposals which are not relevant disposals shall not, in the computation of a person's liability to capital gains tax in respect of chargeable gains accruing on relevant disposals, be deducted from the amount of those chargeable gains.

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  584. #1391531

    6, déanfar an cháin is inmhuirearaithe ar luach inchánach bronntanais inchánach nó oidhreachta inchánach, i gcás nach mbeidh aon bhronntanas inchánach eile nó aon oidhreacht inchánach eile, lenar bhain an Tábla iomchuí céanna, glactha ag an deontaí nó ag an gcomharba an 2ú lá de Mheitheamh, 1982, nó aon lá dá éis, a ríomh de réir an ráta nó na rátaí cánach is infheidhme ar an luach inchánach sin faoin Tábla iomchuí sin.

    Subject to the provisions of paragraph 6, the tax chargeable on the taxable value of a taxable gift or a taxable inheritance, in the case where the donee or successor has taken no other taxable gift or taxable inheritance on or after the 2nd day of June, 1982, to which the same appropriate Table applied, shall be computed at the rate or rates of tax applicable to that taxable value under that appropriate Table.

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  585. #1391534

    Faoi réir fhorálacha mhír 6, déanfar an cháin is inmhuirearaithe ar luach inchánach bronntanais inchánach nó oidhreachta inchánach, i gcás ina mbeidh an deontaí nó an comharba tar éis bronntanas inchánach amháin nó níos mó, nó oidhreacht inchánach amháin nó níos mó, lenar bhain an Tábla iomchuí céanna, a ghlacadh an 2ú lá de Mheitheamh, 1982, nó aon lá dá éis, a ríomh de réir an ráta nó na rátaí cánach is infheidhme faoin Tábla iomchuí sin ar an gcuid sin de chomhiomlán—

    Subject to the provisions of paragraph 6, the tax chargeable on the taxable value of a taxable gift or a taxable inheritance, the case where the donee or successor has previously taken one or more taxable gifts or taxable inheritances on or after the 2nd day of June, 1982, to which the same appropriate Table applied, shall be computed at the rate or rates of tax applicable under that appropriate Table to such part of the aggregate of—

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  586. #1400165

    —(1) Más rud é, faoi aon fhoráil de na hAchtanna Cánach Corparáide, go bhfaighidh cuidéachta íocaíocht chreidmheasa cánach i leith dáileadh a fuair sí an 9ú lá d'Fheabhra, 1983, nó aon lá dá éis, agus go ndéanfar an creidmheas cánach sin nó aon chuid de a ghnóthú ina dhiaidh sin ón gcuideachta trí cháin ioncaim a mheasúnú uirthi faoi Chás IV de Sceideal D, ansin, chun críocha alt 41, áireofar méid an chreidmheasa cánach a gnóthaíodh amhlaidh ionann is dá mba chreidmheas cánach é i leith dáileadh a fuair an chuideachta sa tréimhse chuntasaíochta ina ndéanfar an méid a ghnóthú amhlaidh.

    —(1) Where under any provision of the Corporation Tax Acts a company obtains payment of a tax credit in respect of a distribution received by it on or after the 9th day of February, 1983, and that tax credit or any part thereof is subsequently recovered from the company by an assessment on it to income tax under Case IV of Schedule D, then the amount of the tax credit so recovered shall be treated for the purposes of section 41 as if it were a tax credit in respect of a distribution received by the company in the accounting period in which the amount is so recovered.

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  587. #1400208

    (4) I gcás cáin a measúnaíodh faoi fho-alt (3) ar an gcuideachta a d'íoc an díbhinn a bheith gan íoc ag an gcuideachta sin roimh dheireadh thrí mhí ón dáta is iníoctha an cháin sin, féadfar, gan dochar don cheart an cháin sin a ghnóthú ón gcuideachta sin, í a ghnóthú ón gcuideachta a fuair an díbhinn.

    (4) Where tax assessed under subsection (3) on the company which paid the dividend is not paid by that company before the expiry three months from the date on which that tax is payable, that tax shall, without prejudice to the right to recover it from that company, be recoverable from the company which received the dividend.

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  588. #1400224

    (b) más i leith díbhinní a íocadh ar dhátaí éagsúla a íocadh an luathcháin chorparáide a luaitear i bhfo-alt (1) áireofar an chuideachta fála chun críocha alt 39 mar chuideachta a d'íoc méid éigin de luathcháin chorparáide is ionann agus an chuid iomchuí den mhéid a géilleadh i leith dáileadh a rinne sí ar gach dáta díobh sin.

    ( b ) if the advance corporation tax mentioned in subsection (1) was paid in respect of dividends paid on different dates, the recipient company shall be treated for the purposes of section 39 as having paid an amount of advance corporation tax equal to the appropriate part of the surrendered amount in respect of a distribution made by it on each of those dates.

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  589. #1400226

    (3) Chun críocha mhír (b) d'fho-alt (2) ciallaíonn “an chuid iomchuí den mhéid a géilleadh”, i ndáil le haon dáileadh a áirítear mar dháileadh a rinneadh an dáta céanna ar ar íocadh díbhinn, an chuid sin den mhéid sin a bhfuil idir í agus an méid iomlán an chomhréir chéanna atá idir méid an chreidmheasa cánach i leith na díbhinne sin agus méid iomlán na gcreidmheasanna cánach i leith na ndíbhinní a luaitear sa mhír sin.

    (3) For the purposes of paragraph (b) of subsection (2) "the appropriate part of the surrendered amount", in relation to any distribution treated as made on the same date as that on which a dividend was paid, means such part of that amount as bears to the whole of it the same proportion as the amount of the tax credit in respect of that dividend bears to the total amount of the tax credits in respect of the dividends mentioned in that paragraph.

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  590. #1400432

    —(1) D'ainneoin aon ní sa Chaibidil seo, is é méid na luathchánach corparáide a dhlífidh cuideachta a íoc i leith dáiltí arna ndéanamh aici i dtréimhse chuntasaíochta dar críoch an 8ú lá d'Fheabhra, 1984, nó aon lá roimhe, leath mhéid na luathchánach corparáide a dhlífeadh an chuideachta a íoc, ar leith ón alt seo, i leith na ndáiltí sin.

    —(1) Notwithstanding anything in this Chapter, the amount of advanced corporation tax which a company shall be liable to pay in respect of distributors made by it in accounting period ending on or before the 8th day of February 1984, shall be on behalf of the amount of advance corporation tax which, apart from this section, the company would have been liable to pay in respect of those distributions.

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  591. #1400552

    chuig an gcuideachta sa tréimhse chuntasaíochta, ciallaíonn “cáin chorparáide inghairthe” méid na cánach gnóchan caipitiúil ab inmheasúnaithe, ar leith ó fho-alt (4), ar an gcuideachta i leith na ngnóchan inghairthe ar na toimhdí seo a leanas—

    accrued to the company in the accounting period, "referable corporation tax" means the amount of capital gains tax which, apart from subsection (4), would be assessable on the company in respect of the referable gains on the assumptions that—

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  592. #1400560

    (b) i gcás inar fhaibhrigh, i dteannta na ngnóchan inghairthe, gnóchain inmhuirearaithe eile (nach gnóchain inmhuirearaithe a fhaibhríonn as diúscairt iomchuí) chuig an gcuideachta sa tréimhse chuntasaíochta, agus, ar na toimhdí a dhéantar i mír (a), ag muirearú na ngnóchan sin go léir i leith cánach gnóchan caipitiúil gan féachaint d'fhorálacha fho-alt (4), go mbeadh feidhm ag an ráta cánach céanna, ciallaíonn “cáin chorparáide inghairthe” méid cánach a chinnfear de réir na foirmle— D __ × F E

    ( b ) in the case where, in addition to the referable gains, other chargeable gains (not being chargeable gains accruing on a relevant disposal) accrued to the company in the accounting period, and, on the assumptions made in paragraph (a), in charging all of those gains to capital gains tax without regard to the provisions of subsection (4), the same rate of tax would apply, "referable corporation tax" means an amount of tax determined by the formula—

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  593. #1401503

    —Faoi réir fhorálacha na Coda seo agus aon rialachán faoin gCuid seo, déanfar, le héifeacht ar an agus ón 5ú lá d'Aibreán, 1983, cáin, ar a dtabharfar cáin mhaoine cónaithe, a mhuirearú, a thobhach agus a íoc gach bliain ar ghlan-mhargadhluach mhaoin chónaithe iomchuí gach duine ar an dáta luachála gach bliain agus is é a bheidh sa ráta cánach aon go leith faoin gcéad den ghlan-mhargadhluach sin.

    —Subject to the provisions of this Part and any regulations thereunder, with effect on and from the 5th day of April, 1983, a tax, to be called residential property tax, shall be charged, levied and paid annually upon the net market value of the relevant residential property on the valuation date in each year of every person and the rate of tax shall be one and one-half per cent. of that net market value.

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  594. #1401571

    (2) I gcás ina raibh duine inmheasúnaithe i dteideal faoisimh don bhliain mheasúnachta dar críoch dáta luachála, faoi alt 141 den Acht Cánach Ioncaim, 1967 , i leith aon leanbh nó leanaí a chónaíonn leis, beidh sé i dteideal go ndéanfaí an cháin is iníoctha aige i leith ghlanmhargadhluach a chuid maoine cónaithe iomchuí ar an dáta sin a laghdú méid a chinnfear de réir na foirmle— C T × __

    (2) Where, for the year of assessment ending on a valuation date, an assessable person was entitled to relief under section 141 of the Income Tax Act, 1967 , in respect of any child or children resident with him, he shall be entitled to have the tax payable by him in respect of the net market value of his relevant residential property on that date reduced by the amount determined by the formula—

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  595. #1401612

    (5) Aon cháin nó cáin bhreise a bheidh dlite faoi mheasúnacht chánach nó measúnacht chánach leasaithe arna déanamh de bhua an ailt seo, beidh sí dlite agus iníoctha ar an lá díreach i ndiaidh an lae ar a ndéanfar an mheasúnacht chánach nó an mheasúnacht chánach leasaithe ach, chun críocha alt 105, áireofar an cháin nó an cháin bhreise mar cháin is iníoctha an tráth arbh iníoctha í dá mba de bhua tuairisceán cruinn faoi alt 103 (1) ab iníoctha í.

    (5) Any tax or additional tax due under an assessment of tax or an amended assessment of tax made by virtue of this section shall be due and payable on the day next after the day on which the assessment of tax or the amended assessment of tax is made but, for the purposes of section 105, that tax or additional tax shall be treated as having been payable at the time when it would have been payable if it had been payable by virtue of a correct return under section 103 (1).

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  596. #1412295

    (2) Faoi réir fhorálacha na Caibidle seo, i gcás ina ndéanann duine (seachas comhlacht corpraithe) a chónaíonn sa Stát agus nach gcónaíonn in aon áit eile trádáil cháilitheach a sheoladh i dtréimhse chuntasaíochta ar trádáil cháilitheach í a bhfuil sé inmhuirearaithe i leith cánach ioncaim ina leith faoi Chás I de Sceideal D ar bhrabúis trádála na tréimhse cuntasaíochta sin, beidh teideal aige, le linn brabúis trádála na trádála cáilithí a bheith á ríomh chun críocha cánach ioncaim, chun asbhainte faoin alt seo ionann is dá mba chaiteachas trádála de chuid na trádála cáilithí a tabhaíodh sa tréimhse chuntasaíochta an asbhaint.

    (2) Subject to the provisions of this Chapter, where a person (other than a body corporate) who is resident in the State and not resident elsewhere carries on in an accounting period a qualifying trade in respect of which he is chargeable to income tax under Case I of Schedule D for a relevant year on the trading profits of that accounting period he shall, in the computation for the purposes of income tax of the trading profits of the qualifying trade, be entitled to a deduction under this section as if the deduction were a trading expense of the qualifying trade incurred in the accounting period.

    Uimhir 9 de 1984: AN tACHT AIRGEADAIS, 1984

  597. #1413347

    Faoi réir fhorálacha mhír 6, is é méid na cánach is inmhuirearaithe ar luach inchánach bronntanais inchánach nó oidhreachta inchánach a ghlacfaidh deontaí nó comharba méid is ionann agus an méid ar mó an cháin, arna ríomh de réir an ráta nó na rátaí cánach is infheidhme faoin Tábla, ar a gcomhiomlán seo a leanas—

    Subject to the provisions of paragraph 6, the tax chargeable on the taxable value of a taxable gift or a taxable inheritance taken by a donee or successor shall be of an amount equal to the amount by which the tax, computed at the rate or rates of tax applicable under the Table, on the aggregate of—

    Uimhir 9 de 1984: AN tACHT AIRGEADAIS, 1984

  598. #1424011

    (2) (a) Faoi réir mhíreanna (b) agus (c) den fho-alt seo agus alt 21 den Acht seo, déanfaidh an duine arb amhlaidh maidir leis, ar an dáta a bhforordófar an ráta cánach feirme don bhliain sin faoi fho-alt (4) den alt seo, go mbeidh sé taifeadta ar an liosta aicmiúcháin iomchuí nó ar na liostaí aicmiúcháin iomchuí gurb é an t-áititheoir é ar fheirm inchánach, cáin fheirme i leith na feirme d'aon bhliain a íoc leis an údarás áitiúil nó leis na húdaráis áitiúla ar ina limistéar feidhme nó ina limistéir fheidhme atá an fheirm suite.

    ( 2 ) ( a ) Subject to paragraphs (b) and (c) of this subsection and to section 21 of this Act, farm tax in respect of a taxable farm for any year shall be paid by the person who stands entered as the occupier of the farm in the relevant classification list or classification lists on the date on which the rate of farm tax for that year is prescribed under subsection (4) of this section to the local authority or local authorities in whose functional area or functional areas the farm is situated.

    Uimhir 17 de 1985: AN tACHT UM CHÁIN FHEIRME, 1985

  599. #1424013

    (b) Más rud é, ar an dáta a bhforordófar an ráta cánach feirme d'aon bhliain mar a dúradh, gurb amhlaidh, maidir le beirt nó níos mó (cibé mar nascthionóntaí, mar thionóntaí i gcoiteannas nó mar thionóntaí eile agus cibé atá nó nach bhfuil baint acu, nó ag cuid acu, lena chéile) go mbeidh sé taifeadta ar an liosta aicmiúcháin iomchuí nó ar na liostaí aicmiúcháin iomchuí gurb iad na háititheoirí iad ar fheirm inchánach agus nach duine ceachtar acu ar a gcionroinntear cuid den fheirm faoi alt 3 (2) den Acht seo, dlífear ar na daoine sin i gcomhpháirt agus go leithleach an cháin fheirme is iníoctha i leith na feirme don bhliain sin a íoc leis an údarás áitiúil nó leis na húdaráis áitiúla ar ina limistéar feidhme nó ina limistéir fheidhme atá an fheirm suite.

    ( b ) Where, on the date on which the rate of farm tax for any year is prescribed as aforesaid, two or more persons (whether as joint tenants, tenants in common or otherwise and whether or not they or some of them are connected with one another) stand entered in the relevant classification list or classification lists as the occupiers of a taxable farm and none of them is a person to whom a part of the farm is apportioned under section 3 (2) of this Act, those persons shall be jointly and severally liable for the payment to the local authority or local authorities in whose functional area or functional areas the farm is situated of the farm tax payable in respect of the farm for that year.

    Uimhir 17 de 1985: AN tACHT UM CHÁIN FHEIRME, 1985

  600. #1424027

    (4) (a) Faoi réir alt 10 den Acht seo, íocfar cáin fheirme gach bliain inarb iníoctha í de bhua fho-alt (1) den alt seo, i leith feirmeacha inchánach, de réir cibé ráta a bheidh forordaithe don bhliain sin in aghaidh gach acra choigeartaithe de na hacraíochtaí coigeartaithe a bheidh taifeadta i leith na ngabháltas talaimh talmhaíochta, nó na gcodanna de ghabháltais den sórt sin, arb iad na feirmeacha iad ar na liostaí aicmiúcháin iomchuí ar an dáta a bhforordaítear an ráta cánach feirme don bhliain sin faoin bhfo-alt seo.

    ( 4 ) ( a ) Farm tax shall, subject to section 10 of this Act, be paid in each year in which it is payable by virtue of subsection (1) of this section in respect of taxable farms at such rate as may be prescribed for that year per adjusted acre of the adjusted acreages standing entered in respect of the agricultural land holdings, or parts of such holdings, constituting the farms in the relevant classification lists on the date on which the rate of farm tax for that year is prescribed under this subsection.

    Uimhir 17 de 1985: AN tACHT UM CHÁIN FHEIRME, 1985

  601. #1424045

    —Más rud é, maidir le hacraíocht choigeartaithe gabháltais talaimh talmhaíochta is feirm inchánach a bheidh taifeadta ar an liosta aicmiúcháin nó ar na liostaí aicmiúcháin iomchuí ar an dáta a bhforordaítear an ráta cánach feirme d'aon bhliain faoi alt 9 (4) den Acht seo, gurb ionann an acraíocht sin agus an líon acraí coigeartaithe a bheidh sonraithe don bhliain sin in alt 3 (1) den Acht seo nó gur mó í de 4 acra choigeartaithe ar a mhéid ná an líon sin, déanfar an cháin fheirme is iníoctha i leith na feirme don bhliain sin a laghdú—

    —Where the adjusted acreage of an agricultural land holding constituting a taxable farm standing entered in the relevant classification list or classification lists on the date on which the rate of farm tax for any year is prescribed under section 9 (4) of this Act equals the number of adjusted acres standing specified for that year in section 3 (1) of this Act or exceeds that number by not more than 4 adjusted acres, the farm tax payable in respect of the farm for that year shall he reduced—

    Uimhir 17 de 1985: AN tACHT UM CHÁIN FHEIRME, 1985

  602. #1424272

    (3) Ní fhanfaidh talamh, amhail in aghaidh ceannaitheora nó morgáistí bona fide, faoi mhuirear cánach feirme ná faoi mhuirear úis ar an gcáin sin a muirearaíodh ar an talamh, ná ní dhlífear an céanna a íoc ar an talamh sin, tar éis 12 bhliain a bheith imithe in éag ón dáta ar ar tháinig an cháin nó an t-ús chun bheith muirearaithe amhlaidh.

    (3) Land shall not, as against a bona fide purchaser or mortgagee, remain charged with or liable to the payment of farm tax or interest thereon charged on the land after the expiration of 12 years from the date on which the tax or interest became so charged.

    Uimhir 17 de 1985: AN tACHT UM CHÁIN FHEIRME, 1985

  603. #1431694

    —Measfar, chun críocha uile na nAchtanna Cánach, cé is moite de chríocha alt 22, gur seoladh trádála (dá ngairtear “an trádáil mhonarúcháin” anseo ina dhiaidh seo san alt seo), ar leith ó aon trádáil eile a sheolfaidh an chuideachta tráth ar bith, arb é atá inti go hiomlán monarú earraí de réir bhrí Chaibidil VI de Chuid I den Acht Airgeadais, 1980 , seoladh tionscadail cháilithigh taighde agus forbartha ag cuideachta cháilitheach taighde agus forbartha, agus, d'ainneoin aon ní dá mhalairt sna hAchtanna Cánach nó aon áit eile—

    —The carrying out of a qualifying research and development project by a qualifying research and development company shall be deemed, for all the purposes of the Tax Acts other than the purposes of section 22, to be the carrying on of a trade (hereafter in this section referred to as "the manufacturing trade"), separate from any other trade which the company may at any time carry on, which consists wholly of the manufacture of goods within the meaning of Chapter VI of Part I of the Finance Act, 1980 , and, notwithstanding anything to the contrary in the Tax Acts or elsewhere—

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  604. #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

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  605. #1432295

    (3) Féadfar achomharc a dhéanamh chun na gCoimisinéirí Achomhairc maidir le haon cheist faoin alt seo, seachas ceist ar féidir achomharc a dhéanamh maidir léi faoi alt 18 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979 , sa tslí chéanna ina bhféadfaí achomharc a dhéanamh i gcoinne measúnachta i leith cánach ioncaim agus beidh feidhm agus éifeacht dá réir sin leis na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomhairc.

    (3) An appeal to the Appeal Commissioners shall lie on any question arising under this section, other than a question on which an appeal lies under section 18 of the Housing (Miscellaneous Provisions) Act, 1979 , in like manner as an appeal would lie against an assessment to income tax and the provisions of the Income Tax Acts relating to appeals shall apply and have effect accordingly.

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  606. #1432530

    “(2) Na forálacha uile de na hAchtanna Cánach (seachas alt 25 den Acht Airgeadais, 1978 ) a bhaineann le liúntais a thabhairt nó muirir a ghearradh i leith caiteachais chaipitiúil a tabhaíodh ag foirgniú foirgneamh nó déanmhas tionscail, beidh feidhm acu maidir le caiteachas iomchuí ionann is dá mba chaiteachas é a tabhaíodh ag foirgniú foirgnimh nó déanmhais a bhfuil liúntas le tabhairt ina leith chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi Chaibidil II de Chuid XV nó faoi Chaibidil I de Chuid XVI den Acht Cánach Ioncaim, 1967 , mar gheall ar é a úsáid chun críche a shonraítear in alt 255 (1) (a) den Acht sin.”.

    "(2) All the provisions of the Tax Acts (other than section 25 of the Finance Act, 1978 ) relating to the making of allowances or charges in respect of capital expenditure on the construction of an industrial building or structure shall apply to relevant expenditure as if it were expenditure incurred on the construction of a building or structure in respect of which an allowance falls to be made for the purposes of income tax or corporation tax, as the case may be, under Chapter II of Part XV or under Chapter I of Part XVI of the Income Tax Act, 1967 , by reason of its use for a purpose specified in section 255 (1) (a) of that Act.".

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  607. #1432535

    —(1) (a) Faoi réir mhír (b), i gcás ina mbeidh liúntas le tabhairt chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi alt 241 nó 251 den Acht Cánach Ioncaim, 1967 , agus gur ar an 29ú lá d'Eanáir, 1986, nó dá éis, a tabhaíodh an caiteachas caipitiúil a tabhaíodh ag soláthar an innealra nó an ghléasra a mbeidh an liúntas le tabhairt ina leith, beidh feidhm ag na forálacha seo a leanas:—

    —(1) ( a ) Subject to paragraph (b), where an allowance falls to be made for the purposes of income tax or corporation tax, as the case may be, under section 241 of the Income Tax Act, 1967 , and the capital expenditure incurred on the provision of the machinery or plant in respect of which the allowance falls to be made was incurred on or after the 29th day of January, 1986, the following provisions shall apply:—

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  608. #1432666

    (a) maidir le fo-alt (1) (a), i ndáil le haon mheasúnacht arna dhéanamh faoi alt 25 (5) nó 26 (4) den Acht Cánach Corparáide, 1976 , chun creidmheas cánach a ghnóthú ó chuideachta de dhroim éileamh faoin alt sin 25 (5) nó 26 (4), de réir mar a bheidh, a bheith déanta ag an gcuideachta an 4ú lá d'Aibreán, 1986, nó dá éis, agus [EN]

    ( a ) as respects subsection (1) (a), in relation to any assessment made under section 25 (5) of the Corporation Tax Act, 1976 , for the purpose of recovering a tax credit from a company consequent on the making by the company, on or after the 4th day of April, 1986, of a claim under the said section 25 (5) or 26 (4), as the case may be, and

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  609. #1432862

    (2) D'ainneoin alt 3 (3) den Acht um Cháin Ghnóchan Caipitiúil, 1975 , 30 faoin gcéad an ráta cánach gnóchan caipitiúil maidir le gnóchain inmhuirearaithe a fhaibhreoidh chuig duine as scaireanna, ar scaireanna cáilitheacha iad tráth na diúscartha, a dhiúscairt ar an margadh iomchuí sa tréimhse cháilitheach.

    (2) Notwithstanding section 3 (3) of the Capital Gains Tax Act, 1975 , the rate of capital gains tax in respect of chargeable gains accruing to a person on the disposal on the relevant market in the qualifying period of shares which, at the time of the disposal, are qualifying shares shall be 30 per cent.

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  610. #1433763

    agus impróidh aon aisíoc den sórt sin ús simplí (nach mó ná méid na breise sin) de réir ráta aon faoin gcéad, nó de réir cibé ráta eile (más ann) a bheidh forordaithe ag an Aire Airgeadais le rialacháin, in aghaidh gach míosa nó gach cuid de mhí ón dáta a rinneadh an íocaíocht, agus ní bheidh cáin ioncaim inasbhainte ó íocaíocht úis faoin alt seo agus ní áireofar an t-ús sin le linn ioncam a bheith á ríomh chun críocha na nAchtanna Cánach.

    and any such repayment shall carry simple interest (not exceeding the amount of such excess) at the rate of one per cent., or such other rate (if any) as stands prescribed by the Minister for Finance by regulations, for each month or part of a month from the date on which the payment was made. and income tax shall not be deductible on payment of interest under this section and such interest shall not be reckoned in computing income for the purposes of the Tax Acts.

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  611. #1447808

    (2) Nuair a bheifear ag cinneadh cé na liúntais chaipitiúla a bheidh le tabhairt do dhuine, d'aon tréimhse inmhuirearaithe dar críoch an 6ú lá d'Aibreán, 1987, nó dá éis, le linn trádáil, arb é atá inti nó ar cuid di críocha cáilitheacha a sheoladh, a bheith á cur faoi cháin, beidh feidhm ag alt 241 den Acht Cánach Ioncaim, 1967 , maidir le carr a bheidh, maidir leis an tréimhse sin, úsáidte ag an duine chun críocha cáilitheacha—

    (2) In determining what capital allowances fall to be made to a person, for any chargeable period ending on or after the 6th day of April, 1987, in taxing a trade which consists of or includes the carrying on of qualifying purposes, section 241 of the Income Tax Act, 1967 , shall apply to a car which, as respects that period, has been used by the person for qualifying purposes as if—

    Uimhir 10 de 1987: AN tACHT AIRGEADAIS, 1987

  612. #1462774

    (5) Aon mhéid réamhchánach is cuí do thréimhse inmhuirearaithe a bheidh íoctha ag duine inmhuirearaithe i gcáil ar bith, agus nach mbeidh aisíoctha leis, déileálfar leis, go feadh méid na híocaíochta sin nó go feadh méid na híocaíochta sin lúide aon mhéid a bheidh aisíoctha, mar íocaíocht ar scór na cánach is iníoctha ag an duine inmhuirearaithe don tréimhse inmhuirearaithe, ar cáin í a bheidh sonraithe i measúnacht nó i measúnachtaí a bheidh déanta nó le déanamh don tréimhse sin ar an duine inmhuirearaithe sa cháil sin.

    (5) Any amount of preliminary tax appropriate to a chargeable period which is paid by, and not repaid to, a chargeable person in any capacity shall, to the extent of the amount of that payment or the extent of the amount of that payment less any amount that has been repaid, be treated as a payment on foot of the tax payable by the chargeable person for the chargeable period, being tax which is specified in an assessment or assessments made or to be made for that period on the chargeable person in that capacity.

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  613. #1462790

    (3) Faoi réir fho-alt (4), más rud é, ar an dáta tuairisceáin sonraithe do thréimhse inmhuirearaithe nó roimh an dáta sin, go ndéanfaidh an duine inmhuirearaithe íocaíocht réamhchánach don tréimhse inmhuirearaithe faoi alt 11, nó go ndéanfaidh an duine inmhuirearaithe ar an dáta sin nó roimhe, fógra i scríbhinn a thabhairt don Bhailitheoir á rá go measann sé nach mbeidh sé faoi dhliteanas cáin a íoc don tréimhse inmhuirearaithe de bhíthin aon mheasúnachta nó measúnachtaí a bheidh déanta nó le déanamh ag an gcigire, ní bheidh méid na réamhchánach don tréimhse inmhuirearaithe a bheidh sonraithe i bhfógra arna thabhairt don duine inmhuirearaithe faoi fho-alt (1), nó an bhreis, más ann, a bheidh ag an méid sin ar an réamhcháin a d'íoc an duine inmhuirearaithe don tréimhse inmhuirearaithe, iníoctha.

    (3) Subject to subsection (4), where, on or before the specified return date for a chargeable period, the chargeable person makes a payment of preliminary tax for the chargeable period under section 11, or on or before that date the chargeable person gives notice in writing to the Collector that he considers that he will not have a liability to pay tax for the chargeable period by reason of any assessment or assessments made or to be made by the inspector, the amount of preliminary tax for the chargeable period specified in a notice given to the chargeable person under subsection (1), or the excess, if any, of that amount over the preliminary tax paid by the chargeable person for the chargeable period, shall not be payable.

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  614. #1462916

    (II) i gcás lena mbaineann fomhír (i) nó (ii) de mhír (a), go dtí go n-íocfaidh an duine inmhuirearaithe, nó go mbeidh íoctha aige, méid cánach ar scór na measúnachta ar méid é nach lú ná an cháin ab iníoctha ar scór na measúnachta dá mbeadh an mheasúnacht déanta, ar gach caoi, faoi threoir na ráiteas agus na sonraí a bhí ar áireamh sa tuairisceán a sheachaid an duine inmhuirearaithe,

    (II) in a case to which either subparagraph (i) or (ii) of paragraph (a) applies, the chargeable person pays or has paid an amount of tax on foot of the assessment which is not less than the tax which would be payable on foot of the assessment if the assessment were made in all respects by reference to the statements and particulars contained in the return delivered by the chargeable person,

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  615. #1463003

    Ní mhuirearófar ús faoi alt 550 den Acht Cánach Ioncaim, 1967 , ar aon mhéid cánach a bheidh gearríoctha faoi fhorálacha an ailt seo ach amháin i gcás nach n-íocfar an méid laistigh de mhí amháin i ndiaidh an dáta a gcuireann an cigire méid na gearríocaíochta in iúl don duine inmhuirearaithe agus ní dhéileálfar leis an méid cánach a bheidh gan íoc amhlaidh mar chuid den cháin is iníoctha don tréimhse inmhuirearaithe chun críocha alt 18 (3) (b).

    Interest shall not be charged under section 550 of the Income Tax Act, 1967 , on any amount of tax underpaid under the provisions of this section unless the amount is not paid within one month of the date on which the amount of the underpayment is notified to the chargeable person by the inspector and the amount of tax so unpaid shall not be treated as part of the tax payable for the chargeable period for the purposes of section 18 (3) ( b ).

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  616. #1463017

    (4) Aon mheasúnacht atá críochnaitheach agus dochloíte thairis sin, ní áireofar í, chun críche ar bith de chuid na nAchtanna Cánach, mar mheasúnacht nach bhfuil críochnaitheach agus dochloíte, nó mar mheasúnacht atá scortha de bheith críochnaitheach agus dochloíte, de bhíthin amháin go bhfuil an mheasúnacht leasaithe ag an gcigire, nó go bhféadfaidh sé í a leasú, de bhun fhorálacha alt 14 agus más rud é, i gcás duine inmhuirearaithe, go roghnóidh an cigire faoi alt 13 (4) gan measúnacht a dhéanamh do thréimhse inmhuirearaithe, beidh feidhm ag forálacha na nAchtanna Cánach ionann is dá mbeadh measúnacht arna déanamh ar an duine inmhuirearaithe don tréimhse inmhuirearaithe sin tagtha chun bheith ina measúnacht chríochnaitheach agus dhochloíte ar an dáta ar a dtugtar an fógra faoin roghnú.

    (4) An assessment which is otherwise final and conclusive shall not, for any purpose of the Tax Acts, be regarded as not final and conclusive or as ceasing to be final and conclusive by reason only of the fact that the inspector has amended or may amend the assessment pursuant to the provisions of section 14 and where, in the case of a chargeable person, the inspector elects under section 13 (4) not to make an assessment for a chargeable period, the provisions of the Tax Acts shall apply as if an assessment for that chargeable period made on the chargeable person had become final and conclusive on the date the notice of election is given.

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  617. #1464755

    (a) ceithre chúigiú, sa mhéid gur cáin chorparáide í arna muirearú ar bhrabúis a bheidh, faoi alt 6 (3) den Acht Cánach Corparáide, 1976 , á gcionroinnt ar an tréimhse dar tosach an 1ú lá d'Eanáir, 1987, agus dar críoch an 31ú lá de Mhárta, 1988, agus

    ( a ) by four-fifths, in so far as it is corporation tax charged o D profits which, under section 6 (3) of the Corporation Tax Act, 1976 , are apportioned to the period beginning on the 1st day of January, 1987, and ending on the 31st day of March, 1988, and

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  618. #1464771

    (a) tríocha a seacht de dhaichead seachtuithe, sa mhéid gur cáin chorparáide í arna muirearú ar bhrabúis a bheidh, faoi alt 6 (3) den Acht Cánach Corparáide, 1976 , á gcionroinnt ar an tréimhse dar tosach an 1ú lá d'Aibreán, 1988, agus dar críoch an 31ú lá de Mhárta, 1989, agus

    ( a ) by thirty-seven-forty-sevenths, in so far as it is corporation tax charged on profits which, under section 6 (3) of the Corporation Tax Act, 1976 , are apportioned to the period beginning on the 1st day of April, 1988, and ending on the 31st day of March, 1989, and

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  619. #1484022

    (i) beidh an sealbhóir aonad, mura mbeidh cónaí air sa Stát chun críocha cánach tráth déanta na híocaíochta, i dteideal, ar éileamh cuí a dhéanamh agus ar na fíorais a chruthú, go n-aisíocfaí leis an cháin chuí nó an oiread sin de is inchurtha i leith na híocaíochta iomchuí, de réir mar a bheidh, nó

    (i) if he is not resident in the State for tax purposes at the time the payment is made, be entitled, on due claim and on proof of the facts, to repayment of the appropriate tax, or so much of it as is referable to the relevant payment, as the case may be, or

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  620. #1485388

    “(3) D'ainneoin fhorálacha fho-alt (2), ní bheidh ús iníoctha ar cháin a íocfar laistigh de thrí mhí ón dáta luachála, agus i gcás cáin agus ús, más ann, uirthi a bheith íoctha laistigh de thríocha lá ó dháta na cánach sin a mheasúnú, ní rithfidh ús ar an gcáin sin ar feadh na tréimhse tríocha lá ó dháta na measúnachta ná ar feadh aon choda den tréimhse sin:

    "(3) Notwithstanding the provisions of subsection (2), interest shall not be payable on tax which is paid within three months of the valuation date, and where tax and interest, if any, thereon is paid within thirty days of the date of assessment thereof, interest shall not run on that tax for the period of thirty days from the date of the assessment or any part of that period:

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  621. #1485883

    (II) más rud é, de bharr fáltas caipitiúil a bheith faighte ag scairshealbhóir, go measfar dáileadh a bheith déanta ag dlúthchuideachta air faoi fho-alt (3), go mbeidh feidhm, chun críocha na cánach a bheidh dlite i leith an dáilte sin, ag aon fhoráil de chuid na nAchtanna Cánach Ioncaim a bhaineann le hús ar cháin neamhíoctha, ionann is dá mba nach raibh an cháin dlite agus iníoctha ach ón lá a bhfuair an scairshealbhóir an fáltas caipitiúil.

    (II) if, as a result of a shareholder having received a capital receipt, a close company is treated as having made a distribution to him under subsection (3), any provision of the Income Tax Acts in respect of interest on unpaid tax shall apply, for the purposes of tax due in respect of that distribution, as if the tax were due and payable only from the day on which the shareholder received the capital receipt.

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  622. #1486278

    ach féadfar an cháin chuí a bheidh tagtha chun bheith dlite mar a dúradh a mheasúnú ar an ngnóthas comhinfheistíochta (bíodh nó ná bíodh sí íoctha tráth na measúnachta a dhéanamh) mura mbeidh an cháin sin, nó aon chuid den cháin sin, íoctha ar nó roimh an dáta dlite.

    but the appropriate tax which has become due as aforesaid may be assessed on the collective investment undertaking (whether or not it has been paid when the assessment is made) if that tax or any part of it is not paid on or before the due date.

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  623. #1502914

    “(3A) Maidir le gnóchain inmhuirearaithe a fhabhróidh as diúscairtí iomchuí a dhéanfar an 6ú lá d'Aibreán, 1990, nó aon lá dá éis, beidh éifeacht le halt 3 (3) den Phríomh-Acht (arna leasú leis an Acht Airgeadais, 1990 ) ionann is dá mbeadh feidhm ag na rátaí cánach gnóchan caipitiúil seo a leanas in ionad na rátaí cánach gnóchan caipitiúil a shonraítear i míreanna (b), (c) agus (d) den fho-alt sin:

    "(3A) As respects chargeable gains accruing on relevant disposals made on or after the 6th day of April, 1990, section 3 (3) of the Principal Act (as amended by the Finance Act, 1990 ) shall have effect as if, in lieu of the rates of capital gains tax specified in paragraphs (b), ( c ) and (d) of that subsection, the following rates of capital gains tax applied:

    Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990

  624. #1502922

    (3) Maidir le gnóchain inmhuirearaithe a fhaibhreoidh as diúscairtí iomchuí a dhéanfar an 26ú lá de Mhárta, 1982, nó aon lá dá éis, agus roimh an 6ú lá d'Aibreán, 1990, beidh éifeacht le halt 3 (3) den Phríomh-Acht (arna leasú leis an Acht seo) ionann is dá mbeadh feidhm ag na rátaí cánach gnóchan caipitiúil seo a leanas in ionad na rátaí cánach gnóchan caipitiúil a shonraítear i míreanna (a), (b) agus (c) den fho-alt sin:

    (3) As respects chargeable gains accruing on relevant disposals made on or after the 26th day of March, 1982, and before the 6th day of April, 1990, section 3 (3) of the Principal Act (as amended by this Act) shall have effect as if, in lieu of the rates of capital gains tax specified in paragraphs (a), ( b ) and (c)of that subsection, the following rates of capital gains tax applied:

    Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990

  625. #1504028

    (a) tríocha a trí de dhaichead tríthe, sa mhéid gur cáin chorparáide í arna muirearú ar bhrabúis a bheidh, faoi alt 6 (3) den Acht Cánach Corparáide, 1976 , á gcionroinnt ar an tréimhse dar tosach an lú lá d'Eanáir, 1990, agus dar críoch an 31ú lá de Mhárta, 1991, agus

    ( a ) by thirty-three-forty-thirds, in so far as it is corporation tax charged on profits which, under section 6 (3) of the Corporation Tax Act, 1976 , are apportioned to the period beginning on the 1st day of January, 1990, and ending on the 31st day of March, 1991, and

    Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990

  626. #1531416

    gurb é A an méid cánach ab inmhuirearaithe, ar leith ón alt seo, ar an bpearsa aonair don bhliain mheasúnachta sin, seachas cáin arna muirearú de réir alt 16 (2), agus sin tar éis aon laghduithe cánach den sórt a shonraítear sna forálacha dá dtagraítear i gCuid 2 den Tábla a ghabhann le halt 458 a chur i gcuntas ach roimh chreidmheas i leith aon chánach coigríche arna híoc ar aon ioncam, brabúis nó gnóchain a mheasúnófar don bhliain sin,

    A is the amount of tax which, apart from this section, would be chargeable on the individual for that year of assessment, other than tax charged in accordance with section 16(2), and after taking account of any such reductions in tax as are specified in the provisions referred to in Part 2 of the Table to section 458 but before credit for any foreign tax paid on any income, profits or gains assessed for that year,

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  627. #1531918

    “(2A) D'ainneoin fho-alt (2), ní bheidh feidhm ag an alt seo maidir le pinsean lena mbaineann fomhír (b) de mhír 1 d'Airteagal 18 (Pinsin, Slándáil Shóisialta, Blianachtaí, Ailiúnas agus Tacaíocht Leanaí) den Choinbhinsiún idir Rialtas na hÉireann agus Rialtas Stáit Aontaithe Mheiriceá chun Cánachas Dúbailte a Sheachaint agus Cosc a chur le hImghabháil Fhioscach maidir le Cánacha ar Ioncam agus ar Ghnóchain Chaipitiúla arna shíniú i mBaile Átha Cliath an 28ú lá d'Iúil, 1997.”.

    "(2A) Notwithstanding subsection (2), this section shall not apply to a pension to which subparagraph (b) of paragraph 1 of Article 18 (Pensions, Social Security, Annuities, Alimony and Child Support) of the Convention between the Government of Ireland and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains signed at Dublin on the 28th day of July, 1997 applies.".

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  628. #1533087

    (2) (a) Faoi réir mhír (b), beidh feidhm ag an alt seo amhail ag na tráthanna agus ó na tráthanna ag a mbeidh éifeacht leis an gCoinbhinsiún atá leagtha amach sa Sceideal a ghabhann leis an Ordú um Fhaoiseamh ó Chánachas Dúbailte (Cánacha ar Ioncam agus Gnóchain Chaipitiúla) (Stáit Aontaithe Mheiriceá), 1997 (I.R.

    (2) (a) Subject to paragraph (b), this section shall apply as on and from the times at which the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income and Capital Gains) (United States of America) Order, 1997 ( S.I.

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  629. #1534528

    (11) Féadfar achomharc a dhéanamh chuig na Coimisinéirí Achomhairc maidir le haon cheist a éireoidh faoin alt seo nó faoi alt 372F, 372G, 372H nó 372I (seachas ceist ar féidir achomharc a dhéanamh maidir léi faoi alt 18 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979 ) sa tslí chéanna ina bhféadfaí achomharc a dhéanamh in aghaidh measúnachta i leith cánach ioncaim nó cánach corparáide, agus beidh feidhm dá réir sin ag na forálacha de na hAchtanna Cánach a bhaineann le hachomhairc.

    (11) An appeal to the Appeal Commissioners shall lie on any question arising under this section or under section 372F, 372G, 372H or 372I (other than a question on which an appeal lies under section 18 of the Housing (Miscellaneous Provisions) Act, 1979 ) in the like manner as an appeal would lie against an assessment to income tax or corporation tax, and the provisions of the Tax Acts relating to appeals shall apply accordingly.

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  630. #1535060

    (11) Féadfar achomharc a dhéanamh chuig na Coimisinéirí Achomhairc maidir le haon cheist a éireoidh faoin alt seo nó faoi alt 372P, 372Q nó 372R (seachas ceist ar féidir achomharc a dhéanamh maidir léi faoi alt 18 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979 ) sa tslí chéanna ina bhféadfaí achomharc a dhéanamh in aghaidh measúnachta i leith cánach ioncaim nó cánach corparáide, agus beidh feidhm dá réir sin ag na forálacha de na hAchtanna Cánach a bhaineann le hachomhairc.

    (11) An appeal to the Appeal Commissioners shall lie on any question arising under this section or under section 372P, 372Q or 372R (other than a question on which an appeal lies under section 18 of the Housing (Miscellaneous Provisions) Act, 1979 ) in the like manner as an appeal would lie against an assessment to income tax or corporation tax, and the provisions of the Tax Acts relating to appeals shall apply accordingly.

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  631. #1663453

    go bhfuil comhaontú sínithe aici le Ballstát baile bhainisteoir an ELTIF agus le gach Ballstát eile ina mbeartaítear aonaid agus scaireanna an ELTIF a mhargú, ionas go ndéantar a áirithiú go bhfuil na caighdeáin a leagtar síos in Airteagal 26 de Shamhailchoinbhinsiún Cánach ECFE maidir le hIoncam agus le Caipiteal á gcomhlíonadh go hiomlán ag an tríú tír agus go n-áirithítear malartú éifeachtach faisnéise in ábhair chánach, lena n-áirítear aon chomhaontuithe cánach iltaobhacha.

    has signed an agreement with the home Member State of the manager of the ELTIF and with every other Member State in which the units or shares of the ELTIF are intended to be marketed to ensure that the third country fully complies with the standards laid down in Article 26 of the OECD Model Tax Convention on Income and on Capital and ensures an effective exchange of information in tax matters, including any multilateral tax agreements.

    Rialachán (AE) 2015/760 ó Pharlaimint na hEorpa agus ón gComhairle an 29 Aibreán 2015 maidir le Cistí Infheistíochta Fadtéarmaí Eorpacha (Téacs atá ábhartha maidir le LEE)

  632. #1684790

    Chun críche na míre seo, is iad na bearta seo a leanas atá i saobhadh amhábhar: scéimeanna déphraghsála, cánacha onnmhairithe, forcháin onnmhairithe, cuóta onnmhairithe, cosc onnmhairithe, cáin fhioscach ar onnmhairithe, ceanglais cheadúnaithe, praghas íosta onnmhairithe, aisíocaíocht chánach (CBL) a laghdú nó a aistarraingt, srian ar phointe imréitigh custaim d’onnmhaireoirí, liosta onnmhaireoirí cáilithe, oibleagáid an mhargaidh intíre, mianadóireacht faoi chuing má tá praghas amhábhair i bhfad níos ísle i gcomparáid le praghsanna sna margaidh ionadaíocha idirnáisiúnta.

    For the purposes of this paragraph, distortions on raw materials consist of the following measures: dual pricing schemes, export taxes, export surtax, export quota, export prohibition, fiscal tax on exports, licensing requirements, minimum export price, value added tax (VAT) refund reduction or withdrawal, restriction on customs clearance point for exporters, qualified exporters list, domestic market obligation, captive mining if the price of a raw material is significantly lower as compared to prices in the representative international markets.

    Rialachán (AE) 2018/825 ó Pharlaimint na hEorpa agus ón gComhairle an 30 Bealtaine 2018 lena leasaítear Rialachán (AE) 2016/1036 maidir le cosaint i gcoinne allmhairí dumpáilte ó thíortha nach baill den Aontas Eorpach iad agus Rialachán (AE) 2016/1037 maidir le cosaint i gcoinne allmhairí ar tugadh fóirdheontais ina leith, ar allmhairí iad ó thíortha nach baill den Aontas Eorpach iad

  633. #1813598

    ní dhéanfar na sócmhainní a infheistiú i ndlínse neamh-chomhoibríoch chun críocha cánach arna sainaithint i gconclúidí is infheidhme na Comhairle maidir leis an liosta de dhlínsí neamh-chomhoibríocha chun críocha cánach, ná i dtríú tír ardriosca ina bhfuil easnaimh straitéiseacha arna sainaithint ag an Rialachán Tarmligthe is infheidhme ón gCoimisiún arna ghlacadh ar bhonn Airteagal 9 de Threoir (AE) 2015/849;

    the assets shall not be invested in a non-cooperative jurisdiction for tax purposes identified in the applicable Council’s conclusions on the list of non-cooperative jurisdictions for tax purposes, nor in a high-risk third country with strategic deficiencies identified by the applicable Commission Delegated Regulation adopted on the basis of Article 9 of Directive (EU) 2015/849;

    Rialachán (AE) 2019/1238 ó Pharlaimint na hEorpa agus ón gComhairle an 20 Meitheamh 2019 maidir le Táirge Pinsin Phearsanta Uile-Eorpach (TPPU) (Téacs atá ábhartha maidir le LEE)

  634. #1825824

    Féadfaidh na Ballstáit cánacha indíreacha eile a thobhach ar earraí máil chun críocha sonracha, ar choinníoll go gcomhlíonfaidh na cánacha sin na rialacha cánach Aontais is infheidhme i leith dleacht mháil nó cáin bhreisluacha chomh fada agus a bhaineann le cinneadh an bhoinn cánach, le ríomh na cánach, le hinmhuirearacht na cánach agus leis an bhfaireachán ar an gcáin, ach gan na forálacha maidir le díolúintí a bheith san áireamh.

    Member States may levy other indirect taxes on excise goods for specific purposes, provided that those taxes comply with the Union tax rules applicable to excise duty or value added tax as far as determination of the tax base, calculation of the tax, chargeability and monitoring of the tax are concerned, but not including the provisions on exemptions.

    Treoir (AE) 2020/262 ón gComhairle an 19 Nollaig 2019 lena leagtar síos na socruithe ginearálta maidir le dleacht mháil (athmhúnlú)

  635. #824354

    (4) Einne do cáinmheasadh agus do cuireadh fé cháin fé Sceideal E in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1929, i dtaobh aon oifige no fostaíochta no aon bhlianachta, pinsin, no dualgais, agus gur do réir mhéid shochar oifige na bliana san do cáinmheasadh agus do cuireadh fé cháin amhlaidh é, beidh teideal aige, ar fhógra i scríbhinn do thabhairt don chigire chánach ar dháta nách déanaí ná an 30adh lá de Mheitheamh, 1931, a éileamh go ndéanfaí aon cháinmheas fé Sceideal E in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1930, i dtaobh na hoifige no na fostaíochta san no na blianachta, an phinsin, no an dualgais sin do laigheadú go dtí méid sochar oifige na bliana deiridh sin a luaidhtear más lú an méid sin ná méid sochar oifige na bliana roimhe sin agus leis sin laigheadófar an cáinmheas amhlaidh agus aisíocfar aon cháin sa bhreis do híocadh.

    (4) Any person who was assessed and charged under Schedule E for the year beginning on the 6th day of April, 1929, in respect of any office or employment or of any annuity, pension or stipend, and was so assessed and charged on the amount of the emoluments for that year shall, on giving notice in writing to the inspector of taxes not later than the 30th day of June, 1931, be entitled to require that any assessment under Schedule E for the year beginning on the 6th day of April, 1930, in respect of that office or employment or that annuity, pension or stipend shall be reduced to the amount of the emoluments for that last mentioned year, if that amount is less than the amount of the emoluments of the preceding year, and thereupon the assessment shall be so reduced and any tax overpaid shall be repaid.

    Uimhir 32 de 1929: ACHT AIRGID, 1929

  636. #1595077

    Comhaontú idir Rialtas na hÉireann agus Rialtas Phoblacht na Cróite chun cánachas dúbailte a sheachaint agus cosc a chur le himghabháil fhioscach maidir le cánacha ar ioncam agus ar ghnóchain chaipitiúla. Arna dhéanamh i Ságrab an 21 Meitheamh, 2002.

    AGREEMENT BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF CROATIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS. DONE AT ZAGREB ON 21 JUNE, 2002.

    Riar na hOibre (Dáil Éireann/Seanad Éireann)

  637. #1602710

    Coinbhinsiún idir Rialtas na hÉireann agus Rialtas Phoblacht na Slóivéine chun cánachas dúbailte a sheachaint agus cosc a chur le himghabháil fhioscach maidir le cánacha ar ioncam agus ar ghnóchain chaipitiúla. Arna dhéanamh i Liúibleána an 12 Márta, 2002.

    CONVENTION BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS. DONE AT LJUBLJANA ON 12 MARCH, 2002.

    Riar na hOibre (Dáil Éireann/Seanad Éireann)

  638. #1645169

    Sraith Conarthaí, 17/2000. Prótacal idir Rialtas na hÉireann agus Rialtas Ríocht Aontaithe na Breataine Móire agus Thuaisceart Éireann lena leasaítear an Coinbhinsiún chun Cánachas Dúbailte a Sheachaint agus Cosc a Chur le hImghabháil Fhioscach maidir le Cánacha ar Ioncam agus ar Ghnóchain Chaipitiúla a síníodh i mBaile Átha Cliath an 2 Meitheamh, 1976, arna leasú leis na Prótacail a síníodh i mBaile Átha Cliath an 28 Deireadh Fómhair, 1976 agus i Londain an 7 Samhain, 1994.

    TREATY SERIES, 17/2000. PROTOCOL BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS SIGNED AT DUBLIN ON 2 JUNE, 1976, AS AMENDED BY THE PROTOCOLS SIGNED AT DUBLIN ON 28 OCTOBER, 1976 AND AT LONDON ON 7 NOVEMBER,1994.

    Riar na hOibre (Dáil Éireann/Seanad Éireann)

  639. #1645210

    Sraith Conarthaí, 6/1996. Comhaontú idir Rialtas na hÉireann agus Rialtas Phoblacht na Polainne chun Cánachas Dúbailte a sheachaint agus Cosc a Chur le hImghabháil Fhioscach maidir le Cánacha ar Ioncam mar aon le Prótacal. Síníodh i Maidrid an 13 Samhain, 1995. Malartú Litreacha maidir le teacht i bhfeidhm dar dáta an 14 Nollaig, 1995, agus an 22 Nollaig, 1995, faoi seach. Tháinig i bhfeidhm d'Éirinn an 22 Nollaig, 1995.

    TREATY SERIES, 6/1996. AGREEMENT BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF POLAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND PROTOCOL. SIGNED AT MADRID ON 13 NOVEMBER, 1995. EXCHANGE OF LETTERS RE. ENTRY INTO FORCE DATED 14 DECEMBER, 1995 AND 22 DECEMBER, 1995 RESPECTIVELY. ENTERED INTO FORCE FOR IRELAND ON 22 DECEMBER, 1995.

    Riar na hOibre (Dáil Éireann/Seanad Éireann)

  640. #1645211

    Sraith Conarthaí, 7/1996. Coinbhinsiún idir Rialtas na hÉireann agus Rialtas Stát Iosrael chun Cánachas Dúbailte a sheachaint agus Cosc a Chur le hImghabháil Fhioscach maidir le cánacha ar ioncam. Síníodh i mBaile Átha Cliath an 20 Samhain, 1995. Malartú Litreacha maidir le teacht i bhfeidhm dar dáta an 20 Nollaig, 1995, an 24 Nollaig, 1995, an 2 Eanáir, 1996, agus an 8 Eanáir, 1996, faoi seach. Tháinig i bhfeidhm d'Éirinn an 24 Nollaig, 1995.

    TREATY SERIES, 7/1996. CONVENTION BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE STATE OF ISRAEL FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME. SIGNED AT DUBLIN ON 20 NOVEMBER, 1995. EXCHANGE OF LETTERS RE. ENTRY INTO FORCE DATED 20 DECEMBER, 1995, 24 DECEMBER, 1995, 2 JANUARY, 1996 AND 8 JANUARY, 1996 RESPECTIVELY. ENTERED INTO FORCE FOR IRELAND ON 24 DECEMBER, 1995.

    Riar na hOibre (Dáil Éireann/Seanad Éireann)

  641. #1704201

    Faoi réir na bhforálacha seo a leanas den riail seo, déanfar costais a mbeidh feidhm ag an riail seo maidir leo a fhómhas ar bhonn páirtí agus páirtí, agus i bhfómhas ar an mbonn sin ceadófar gach costas ba ghá nó ba chuí chun ceartas a bhaint amach nó chun cearta an pháirtí a mbeidh a chostais á bhfómhas a chur i bhfeidhm nó a chosaint.

    Subject to the following provisions of this rule, costs to which this rule applies shall be taxed on the party and party basis, and on a taxation on that basis there shall be allowed all such costs as were necessary or proper for the attainment of justice or for enforcing or defending the rights of the party whose costs are being taxed.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  642. #149667

    Sonraíonn na Rialacháin seo na hiolraitheoirí ar faoina réir a dhéanfar suimeanna (ar nós costas bunaidh sócmhainne agus caiteachas a tabhaíodh uirthi agus a mhéadaigh a luach) is iniamh áilte mar asbhaint as an gcomaoin ar shócmhainn a dhiúscairt sa bhliain mheasúnachta 1980-81 faoi alt 3(1) den Acht um Cháin Ghnóchan Caipitiúil (Leasú), 1978, chun an gnóchan inmhuirearaithe a ríomh a d'fhaibhrigh chuig duine ar an diúscairt sin.

    These Regulations specify the multipliers by reference to which sums (such as the base cost of an asset and enhancement expenditure incurred on it) which are allowable as a deduction from the consideration for the disposal of an asset in the year of assessment 1980-81 are to be increased under section 3 (1) of the Capital Gains Tax (Amendment) Act, 1978 , for the purpose of computing the chargeable gain accruing to a person on such a disposal.

    Ionstraimí Reachtúla: 1980

  643. #157233

    Is ionann anois an bhliain ranníoca d'fhir agus do mhná agus an bhliain chánach ioncaim (is é sin le rá an bhliain dar tosach an 6 Aibreán) agus is é a bheidh sa bhliain sochair nua, dá bhforáiltear in alt 4(2) den Acht, an bhliain dar tosach an chéad Luan i mbliain fhéilire.

    The contribution year for men and women is now the same as the income tax year (that is the year beginning on the 6th April) and the new benefit year, provided for in section 4 (2) of the Act, will be the year commencing on the first Monday in a calendar year.

    Ionstraimí Reachtúla: 1980

  644. #158046

    (2) 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.

    (2) 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.

    Ionstraimí Reachtúla: 1980

  645. #171203

    Foráiltear leis na Rialacháin freisin go n-úsáidfear figiúr íosta de thuillimh, ináirithe seachtainiúla, £57.18, don bhliain chánach ioncaim 1979/80 chun sochar comhiomlán seachtainiúil íosta de £45.75 a áirithiú do mhná a bheidh ar saoire mháithreachais i rith na bliana dar tosach an 6 Aibreán, 1981.

    The Regulations also provide for the use of a minimum weekly earnings figure for the 1979/80 income tax year of £57.18 thus ensuring a minimum weekly aggregate benefit of £45.75 for women on maternity leave in the year commencing on 6th April 1981.

    Ionstraimí Reachtúla: 1981

  646. #174134

    Sonraíonn na Rialacháin seo na hiolraitheoirí ar faoina réir a dhéanfar suimeanna (ar nós costas bunaidh sócmhainne agus caiteachas a tabhaíodh uirthi agus a mhéadaigh a luach) is inlamháilte mar asbhaint as an gcomaoin ar shócmhainn a dhiúscairt sa bhliain mheasúnachta 1981-82 faoi alt 3(1) den Acht um Cháin Ghnóchan Caipitiúil (Leasú), 1978, chun an gnóchan inmhuirearaithe a ríomh a d'fhaibhrigh chuig duine ar an diúscairt sin.

    These Regulations specify the multipliers by reference to which sums (such as the base cost of an asset and enhancement expenditure incurred on it) which are allowable as a deduction from the consideration for the disposal of an asset in the year of assessment 1981-82 are to be increased under section 3 (1) of the Capital Gains Tax (Amendment) Act, 1978 , for the purpose of computing the chargeable gain accruing to a person on such a disposal.

    Ionstraimí Reachtúla: 1981

  647. #177239

    Tá an ráta nua ceaptha chun a áirithiú nach mbeidh aon mhéadú ar an eire dleachta máil ar thoitíní de dhroim an mheádaithe ar an ráta Cánach Breisluacha ó 10 faoin gcéad a gearradh an 1 Meán Fómhair 1981.

    The new rate is designed to ensure that there is no increase in the excise duty burden on cigarettes as a consequence of the increase in the rate of Value-Added Tax from 10 per cent on 1 September, 1981.

    Ionstraimí Reachtúla: 1981

  648. #230928

    Admhaíonn an Cosantóir leis seo go bhfuil sé/sí faoi dhliteanas ag an nGearánaí i suim £ *is ésin, cuid den éileamh *mar a éilíodh sa toghairm shibhialta a seirbheáladh air/uirthi an lá de 19 agus toilíonn sé/sí an tsuim sin £ a íoc, mar aon le suim £ mar chostais *(agus cáin bhreisluacha), i dtráthchodanna £ an ceann, an chéad tráthchuid acu sin a bheith le híoc an lá de 19 agus na tráthchodanna ina dhiaidh sin a bheith le híoc ar an i ngach dá éis sin.

    The Defendant hereby admits that he/she is liable to the Plaintiff in the sum of £ *being portion of the claim *as claimed in the civil summons served upon him/her on the day of 19 and consents to pay the said sum of £ together with the sum of for costs *(and value-added tax) by instalments of £ each, the first of such instalments to be paid on the day of 19 and thereafter on the in each succeeding

    I.R. Uimh. 93 de 1997: Na Rialacha Cúirte Dúiche

  649. #302149

    5. (1) Chun fachtóir tuillimh a ríomh d’fhonn teidlíocht chun sochar faoi reachtaíocht na Ríochta Aontaithe a chinneadh, measfar, do gach seachtain den ghníomhaíocht mar dhuine fostaithe faoi reachtaíocht Ballstáit eile agus a thosaigh i rith na bliana cánach ábhartha de réir bhrí reachtaíocht na Ríochta Aontaithe, gur íoc an duine lena mbaineann ranníocaíochtaí mar shaothraí fostaithe, nó go raibh tuilleamh aige nó aici ar íocadh ranníocaíochtaí ina leith, ar bhonn tuillimh atá coibhéiseach le dhá thrian den uasteorainn tuillimh don bhliain sin.

    5. (1) For the purpose of calculating an earnings factor in order to determine entitlement to benefits under United Kingdom legislation, for each week of activity as an employed person under the legislation of another Member State, and which commenced during the relevant income tax year within the meaning of United Kingdom legislation, the person concerned shall be deemed to have paid contributions as an employed earner, or have earnings on which contributions have been paid, on the basis of earnings equivalent to two-thirds of that year’s upper earnings limit.

    Rialachán (CE) Uimh. 988/2009 ó Pharlaimint na hEorpa agus ón gComhairle an 16 Meán Fómhair 2009 lena leasaítear Rialachán (CE) Uimh. 883/2004 maidir le comhordú córas slándála sóisialta, agus lena gcinntear inneachar a iarscríbhinní

  650. #353480

    Chun fachtóir tuillimh a ríomh d’fhonn teidlíocht chun sochar faoi reachtaíocht na Ríochta Aontaithe a chinneadh, measfar, do gach seachtain den ghníomhaíocht mar dhuine fostaithe faoi reachtaíocht Ballstáit eile agus a thosaigh i rith na bliana cánach ábhartha de réir bhrí reachtaíocht na Ríochta Aontaithe, gur íoc an duine lena mbaineann ranníocaíochtaí mar shaothraí fostaithe, nó go raibh tuilleamh aige nó aici ar íocadh ranníocaíochtaí ina leith, ar bhonn tuillimh atá coibhéiseach le dhá thrian den uasteorainn tuillimh don bhliain sin.

    For the purpose of calculating an earnings factor in order to determine entitlement to benefits under United Kingdom legislation, for each week of activity as an employed person under the legislation of another Member State, and which commenced during the relevant income tax year within the meaning of United Kingdom legislation, the person concerned shall be deemed to have paid contributions as an employed earner, or have earnings on which contributions have been paid, on the basis of earnings equivalent to two-thirds of that year’s upper earnings limit.

    Rialachán (CE) Uimh. 988/2009 ó Pharlaimint na hEorpa agus ón gComhairle an 16 Meán Fómhair 2009 lena leasaítear Rialachán (CE) Uimh. 883/2004 maidir le comhordú córas slándála sóisialta, agus lena gcinntear inneachar a iarscríbhinní

  651. #449533

    (4) Amhail ar an agus ón dáta a chealaítear fógra grúpa an ghrúpa faoi fho-alt (3), beidh feidhm ag an Acht seo agus ag rialacháin maidir leis na daoine go léir a bhí ina gcomhaltaí den ghrúpa amhail is nár eisíodh an fógra grúpa sin, ach sin gan dochar do dhliteanas aon duine de na daoine sin i leith cánach nó pionós maidir le haon ní a rinneadh nó nach ndearnadh le linn na tréimhse a raibh an fógra grúpa i bhfeidhm ina leith.

    (4) As on and from the date on which the group notification of the group is cancelled under subsection (3), this Act and regulations shall apply to all the persons who were members of the group as if that group notification had not been issued, but without prejudice to the liability of any of those persons for tax or penalties in respect of anything done or not done during the period for which the group notification was in force.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  652. #449597

    (f) duine do bhaint úsáid (seachas trí dhiúscairt chuig duine eile), chun críocha aon ghnó a sheolann sé nó sí, as na hearraí is earraí sochorraithe a d’fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d’asbhain, a cheannaigh, a d’allmhairigh nó a fuair sé nó sí ar shlí eile nó a d’fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d’asbhain, a cheannaigh, a d’allmhairigh nó a fuair duine eile ar shlí eile thar a cheann nó thar a ceann, ach amháin i gcás ina mbeadh cáin ab inmhuirearaithe i ndáil leis an úsáid, dá muirearófaí í, inasbhainte go hiomlán faoi Chaibidil 1 de Chuid 8,

    (f) the application (otherwise than by way of disposal to another person) by a person for the purposes of any business carried on by him or her of the goods, being movable goods which were developed, constructed, assembled, manufactured, produced, extracted, purchased, imported or otherwise acquired by him or her or by another person on his or her behalf, except where tax chargeable in relation to the application would, if it were charged, be wholly deductible under Chapter 1 of Part 8,

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  653. #449827

    (c) I gcás inar soláthar earraí dochorraithe (dá ngairtear an “leithreasú” sa mhír seo) an soláthar dá dtagraítear i mír (a), beidh ar áireamh ar an gcostas don duine a dhéanann an leithreasú méid is comhionann leis an méid ar a raibh cáin inmhuirearaithe ar sholáthar na n-earraí sin don duine sin, arb é soláthar deireanach na n-earraí sin don duine sin roimh an leithreasú é.

    (c) Where the supply referred to in paragraph (a) is a supply of immovable goods (in this paragraph referred to as the “appropriation”), the cost to the person making the appropriation shall include an amount equal to the amount on which tax was chargeable on the supply of those goods to that person, being the last supply of those goods to that person which preceded the appropriation.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  654. #449900

    ansin, beidh an monaróir faoi dhliteanas (i dteannta aon dliteanais eile a fhorchuirtear ar an monaróir leis an Acht seo), maidir le soláthar na n-earraí sin, cáin a íoc ar luach na n-ábhar a soláthraíodh don mhonaróir de réir ráta is comhionann leis an difríocht idir an ráta i leith na n-earraí agus an ráta i leith na n-ábhar.

    then the manufacturer shall, in respect of the supply of such goods, be liable (in addition to any other liability imposed on the manufacturer by this Act) to pay tax on the value of the materials provided to the manufacturer at a rate equivalent to the difference between the goods rate and the materials rate.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  655. #449903

    (b) gurb é nó í an duine dá soláthraítear na seirbhísí a dhéanann, nó gur thar a cheann nó thar a ceann a dhéantar, na hearraí a chur ar fáil, beidh an duine a sholáthraíonn na seirbhísí inchánach faoi dhliteanas ina leith (i dteannta aon dliteanais eile a fhorchuirtear air nó uirthi faoin Acht seo) cáin a íoc de réir an ráta a shonraítear in alt 46(1)(c) ar luach na n-earraí a úsáidtear amhlaidh.

    (b) the goods are provided by or on behalf of the person to whom the services are supplied, the person who supplies the taxable services shall be liable in respect thereof (in addition to any other liability imposed on him or her under this Act) to pay tax on the value of the goods so used at the rate specified in section 46(1)(c).

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  656. #449940

    (c) ar aon earraí a allmhairiú ón aerfort neamhchustam ag duine neamhchláraithe a shuíonn chun sástacht na gCoimisinéirí Ioncaim gur iompair sé nó sí cáin cheana féin ar na hearraí.

    (c) on the importation of any goods from the customs-free airport by an unregistered person who shows to the satisfaction of the Commissioners that he or she has already borne tax on the goods.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  657. #450313

    (3) Déanfaidh gach duine cuntasach, laistigh den tréimhse 30 lá dar tosach an lá a thagann an duine chun bheith ina dhuine cuntasach nó ina duine cuntasach den chéad uair, na sonraí a shonraítear i rialacháin mar shonraí is gá chun an duine a chlárú le haghaidh cánach a thabhairt i scríbhinn do na Coimisinéirí Ioncaim.

    (3) Every accountable person shall, within the period of 30 days beginning on the day on which the person first becomes an accountable person, furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering the person for tax.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  658. #450886

    (4) Más rud é (seachas sna himthosca atá leagtha amach in alt 11(2)), go ndéanann duine cuntasach fáil táirgí alcóil laistigh den Chomhphobal agus de bhua na fála sin, agus de réir Chaibidlí 1 agus 2 de Chuid 2 den Acht Airgeadais, 2001, agus de réir aon achtacháin eile atá le forléiriú i dteannta na gCaibidlí sin, go bhfuil an dleacht mháil ar na táirgí sin iníoctha sa Stát, ansin, d’ainneoin alt 75, beidh an cháin ar an bhfáil sin laistigh den Chomhphobal dlite an tráth céanna atá an dleacht mháil ar na táirgí dlite.

    (4) Where (other than in the circumstances set out in section 11(2)), an accountable person makes an intra-Community acquisition of alcohol products and by virtue of that acquisition, and in accordance with Chapters 1 and 2 of Part 2 of the Finance Act 2001, and any other enactment which is to be construed together with those Chapters, the duty of excise on those products is payable in the State, then, notwithstanding section 75, the tax on that intra-Community acquisition shall be due at the same time as the duty of excise on the products is due.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  659. #450888

    (6) D’ainneoin ailt 37(1) agus (2) agus 53(1), i gcás go bhfuil feidhm ag fo-alt (3), (4) nó (5), beidh an méid ar arb inmhuirearaithe cáin ar áireamh i méid na dleachta máil is inmhuirearaithe ar na táirgí ar iad a scaoileadh lena n-ól sa Stát.

    (6) Notwithstanding sections 37(1) and (2) and 53(1), where subsection (3), (4) or (5) applies, the amount on which tax is chargeable shall include the amount of the duty of excise chargeable on the products on their release for consumption in the State.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  660. #450905

    (2) (a) (i) Faoi réir fhomhír (ii), i gcás gur bunaíodh leas in earraí dochorraithe roimh an 1 Iúil, 2008 in imthosca de shórt a thug gur bunaíodh agus gur coinníodh frithdhílse ar an leas sin (dá ngairtear “leas frithdhílse” san fho-alt seo), ansin measfar gur soláthar earraí dochorraithe nach muirearaítear cáin air aon diúscairt a dhéantar dá éis sin chuig duine eile ar an leas frithdhílse sin nó ar leas arna dhíorthú go hiomlán ón gcéanna, más rud é nach ndearna an duine a dhéanann an diúscairt sin dá éis sin na hearraí sin a fhorbairt, nó nár forbraíodh iad thar a cheann nó thar a ceann nó chun tairbhe dó nó di, ón dáta a bunaíodh an leas céadluaite.

    (2) (a) (i) Subject to subparagraph (ii), where an interest in immovable goods was created prior to 1 July 2008 in such circumstances that a reversion on that interest (in this subsection referred to as a “reversionary interest”) was created and retained, then any subsequent disposal to another person of the reversionary interest or of an interest derived entirely from that reversionary interest shall be deemed to be a supply of immovable goods to which tax is not charged if, since the date the first-mentioned interest was created, those goods have not been developed by, on behalf of, or to the benefit of, the person making such subsequent disposal.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  661. #451033

    (8) (a) D’ainneoin Chaibidil 1 de Chuid 5, is é a bheidh sa mhéid ar a mbeidh cáin inmhuirearaithe i ndáil le sannadh nó géilleadh inchánach lena mbaineann fo-alt (7) ná an méid arna ríomh de réir na foirmle atá leagtha amach i mír (b) arna roinnt ar an ráta a shonraítear in alt 46(1)(c) arna shloinneadh i bhfoirm dheachúil.

    (8) (a) Notwithstanding Chapter 1 of Part 5, the amount on which tax is chargeable on a taxable assignment or surrender to which subsection (7) applies shall be the amount calculated in accordance with the formula set out in paragraph (b) divided by the rate as specified in section 46(1)(c) expressed in decimal form.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  662. #451107

    (5) I gcás gur chealaigh duine a tharscaoileadh nó a tarscaoileadh roimh an 1 Iúil, 2008, ansin, chun Caibidil 2 de Chuid 8 a chur chun feidhme, déileálfar leis an tréimhse choigeartúcháin (de réir bhrí alt 63(1) nó, de réir mar a éileoidh an comhthéacs, an tréimhse a ndéileálfar léi mar an tréimhse choigeartúcháin de réir alt 95(12)) i ndáil le haon earra caipitiúil a raibh, maidir leis an gcáin ab inmhuirearaithe ar é a fháil nó a fhorbairt ag an duine sin, d’oibleagáid ar an duine sin í a chur i gcuntas nuair a rinne an duine sin an cealú sin, amhail is gur tháinig deireadh léi ar an dáta a raibh éifeacht leis an gcealú sin.

    (5) Where a person cancelled his or her waiver before 1 July 2008, then, for the purposes of applying Chapter 2 of Part 8, the adjustment period (within the meaning of section 63(1) or, as the context may require, the period to be treated as the adjustment period in accordance with section 95(12)) in relation to any capital good the tax chargeable on that person’s acquisition or development of which that person was obliged to take into account when that person made that cancellation, shall be treated as if it ended on the date on which that cancellation had effect.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  663. #451111

    (7) Chun Caibidil 2 de Chuid 8 a chur chun feidhme, maidir leis an tréimhse choigeartúcháin (de réir bhrí alt 63(1) nó, de réir mar a éileoidh an comhthéacs, an tréimhse a ndéileálfar léi mar an tréimhse choigeartúcháin de réir alt 95(12)) i ndáil le hearra caipitiúil a raibh, maidir leis an gcáin ab inmhuirearaithe ar é a fháil nó a fhorbairt ag an tiarna talún, d’oibleagáid ar an tiarna talún sin í a chur i gcuntas nuair a chealaigh an tiarna talún a tharscaoileadh nó a tarscaoileadh, tiocfaidh deireadh léi ar an dáta a raibh éifeacht leis an gcealú sin.

    (7) For the purposes of applying Chapter 2 of Part 8, the adjustment period (within the meaning of section 63(1) or, as the context may require, the period to be treated as the adjustment period in accordance with section 95(12)) in relation to a capital good the tax chargeable on the landlord’s acquisition or development of which that landlord was obliged to take into account when that landlord cancelled his or her waiver, shall end on the date on which that cancellation had effect.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  664. #451217

    (ii) aon ghlanchaillteanas brabús a bhfuil cúis acu lena chreidiúint, bunaithe ar a n-anailís féin agus ar aon fhaisnéis a thabharfaidh an t-éilitheoir sin dóibh, gur glanchaillteanas é a d’iompair an t-éilitheoir mar gheall ar an toimhde iomrallach a rinneadh in oibriú na cánach, agus

    (ii) any net loss of profits which they have reason to believe, based on their own analysis and on any information that may be provided to them by that claimant, was borne by the claimant due to the mistaken assumption made in the operation of the tax, and

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  665. #451430

    114.—(1) I gcás go dtagann aon mhéid cánach chun bheith iníoctha faoi alt 76 nó 77 agus nach n-íoctar é, íocfaidh an duine cuntasach ús simplí ar an méid agus ríomhfar an t-ús sin ón dáta a tháinig an méid chun bheith iníoctha agus sin de réir ráta 0.0274 faoin gcéad in aghaidh gach lae nó gach cuid de lá a bhfuil an méid gan íoc lena linn.

    114.—(1) Where any amount of tax becomes payable under section 76 or 77 and is not paid, simple interest on the amount shall be paid by the accountable person, and such interest shall be calculated from the date on which the amount became payable and at a rate of 0.0274 per cent for each day or part of a day during which the amount remains unpaid.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  666. #451639

    (b) go bhféadfar earraí a d’allmhairigh daoine cláraithe, nó cibé aicmí daoine cláraithe a shonrófar sna rialacháin, chun críocha gnó a sheolann siad a sheachadadh nó a bhaint, ach sin faoi réir cibé coinníollacha nó srianta a shonrófar sna rialacháin nó a fhorchuirfidh na Coimisinéirí Ioncaim, gan an cháin is inmhuirearaithe ar an allmhairiú a íoc, agus

    (b) the enabling of goods imported by registered persons or by such classes of registered persons as may be specified in the regulations for the purposes of a business carried on by them to be delivered or removed, subject to such conditions or restrictions as may be specified in the regulations or as the Revenue Commissioners may impose, without payment of the tax chargeable on the importation, and

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  667. #452103

    (1) Seirbhísí arb é atá iontu earraí dochorraithe a fhorbairt, ar teaghaisí príobháideacha iad, agus obair ar na hearraí dochorraithe sin lena n-áirítear daingneáin a fheistiú, i gcás nach mó luach earraí sochorraithe (más ann) a sholáthraítear de bhun comhaontú i ndáil leis na seirbhísí sin ná dhá thrian den mhéid iomlán ar arb inmhuirearaithe cáin maidir leis an gcomhaontú.

    (1) Services consisting of the development of immovable goods, being private dwellings, and work on such immovable goods including the installation of fixtures, where the value of movable goods (if any) provided in pursuance of an agreement in relation to such services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  668. #452146

    (2) Seirbhísí arb é atá iontu earraí dochorraithe a fhorbairt (nach earraí dá dtagraítear i mír 9(1)) agus obair ar na hearraí sin (lena n-áirítear daingneáin a fheistiú), i gcás nach mó luach aon earraí sochorraithe a sholáthraítear faoi chomhaontú a bhaineann leis na seirbhísí ná dhá thrian den mhéid iomlán ar arb inmhuirearaithe cáin maidir leis an gcomhaontú.

    (2) Services consisting of the development of immovable goods (not being goods referred to in paragraph 9(1)) and work on those goods (including the installation of fixtures), where the value of any movable goods supplied under an agreement relating to the services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  669. #462568

    (2) Ach amháin i gcás náisiúnaigh áitiúla, ní thoibheofar aon cháin ar liúntais chaiteachais, nó i leith liúntais chaiteachais, a íocfaidh an Lárionad le Cathaoirleach nó le comhaltaí na Comhairle Riaracháin, ná ar thuarastail, liúntais chaiteachais nó díolaíochtaí eile, nó i leith tuarastail, liúntais chaiteachais nó díolaíochtaí eile a íocfaidh an Lárionad le hoifigí nó fostaithe de chuid na Rúnaíochta.

    (2) 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.

    AN tACHT EADRÁNA 2010

  670. #466966

    (2) Faoi réir an ailt seo, i gcás go gcruthóidh pearsa aonair do bhliain mheasúnachta go ndearna sé nó sí, thar a cheann féin nó thar a ceann féin, nó thar ceann a chleithiúnaí nó a cleithiúnaí, íocaíocht i leith táillí cáilitheacha i leith cúrsa cháilithigh don bhliain acadúil i ndáil leis an gcúrsa sin a thosaíonn sa bhliain mheasúnachta sin, déanfar an cháin ioncaim a mhuirearófar ar an bpearsa aonair don bhliain mheasúnachta sin, seachas de réir alt 16(2), a laghdú de mhéid arb é an ceann is lú é díobh seo a leanas é, eadhon—

    (2) Subject to this section, where an individual for a year of assessment proves that he or she has, on his or her own behalf or on behalf of his or her dependant, made a payment in respect of qualifying fees in respect of a qualifying course for the academic year in relation to that course commencing in that year of assessment, the income tax to be charged on the individual for that year of assessment, other than in accordance with section 16(2), shall be reduced by an amount which is the lesser of—

    AN tACHT AIRGEADAIS, 1999

  671. #467144

    (ii) mura bhfuil cónaí air sa Stát, a bhfuil, de bhua dlí críche iomchuí, cónaí air, chun críocha cánach, sa chríoch iomchuí agus a sheolann, trí bhrainse nó trí ghníomhaireacht sa Stát, trádáil arb éard í nó ar cuid di dáiltí iomchuí a fháil thar ceann daoine eile ó chuideachta nó ó chuideachtaí a chónaíonn sa Stát,

    (ii) if not resident in the State, is, by virtue of the law of a relevant territory, resident for the purposes of tax in the relevant territory, and carries on through a branch or agency in the State a trade which consists of or includes the receipt of relevant distributions from a company or companies resident in the State on behalf of other persons,

    AN tACHT AIRGEADAIS, 1999

  672. #467631

    (2) Faoi réir fho-ailt (3) go (5), na forálacha de na hAchtanna Cánach a bhaineann le liúntais a thabhairt nó muirir a ghearradh i leith caiteachais chaipitiúil arna thabhú ar fhoirgniú nó ar athfheistiú foirgnimh nó déanmhais tionscail, beidh feidhm acu, d’ainneoin aon ní dá mhalairt sna forálacha sin, i ndáil le caiteachas cáilitheach ar áitreabh cáilitheach—

    (2) Subject to subsections (3) to (5), the provisions of the Tax Acts relating to the making of allowances or charges in respect of capital expenditure incurred on the construction or refurbishment of an industrial building or structure shall, notwithstanding anything to the contrary in those provisions, apply in relation to qualifying expenditure on a qualifying premises—

    AN tACHT AIRGEADAIS, 1999

  673. #468278

    (b) I gcás ina bhfuil feidhm ag an bhfo-alt seo, measfar, chun críocha cánach gnóchan caipitiúil, go ndearnadh an leithreasú chuig an rannpháirtí lena mbaineann ar an lá tar éis an lae ar arbh fhéidir le hiontaobhaithe an iontaobhais scair-úinéireachta d’fhostaithe lena mbaineann na scaireanna sin a aistriú den chéad uair, de réir théarmaí an ghníomhais iontaobhais faoinar bunaíodh an t-iontaobhas sin nó aon doiciméid eile.",

    (b) Where this subsection applies, the appropriation to the participant concerned shall, for the purposes of capital gains tax, be deemed to have taken place on the day following the day on which those shares could have first been transferred by the trustees of the employee share ownership trust concerned, in accordance with the terms of the trust deed under which that trust was established or any other document.",

    AN tACHT AIRGEADAIS, 1999

  674. #468381

    (5) Chun cinneadh a dhéanamh agus chuige sin amháin, i ndáil le héileamh ar liúntas de bhua fho-alt (1), cibé acu a thabhaítear nó nach dtabhaítear agus a mhéid a thabhaítear, sa tréimhse cháilitheach, caiteachas caipitiúil a thabhaítear ar fhoirgniú nó ar athfheistiú saoráide cáilithí loctha agus marcaíochta, ní dhéileálfar (d’ainneoin aon fhorála eile de na hAchtanna Cánach maidir leis an tráth a dhéileáiltear nó a dhéileálfar le haon chaiteachas caipitiúil mar chaiteachas a tabhaíodh) ach le cibé méid den chaiteachas caipitiúil sin is inchurtha síos go cuí d’obair ar fhoirgniú nó ar athfheistiú na saoráide cáilithí loctha agus marcaíochta a rinneadh iarbhír le linn na tréimhse cáilithí mar chaiteachas a tabhaíodh sa tréimhse sin.

    (5) For the purposes only of determining, in relation to a claim for an allowance by virtue of subsection (1), whether and to what extent capital expenditure incurred on the construction or refurbishment of a qualifying park and ride facility is incurred or not incurred in the qualifying period, only such an amount of that capital expenditure as is properly attributable to work on the construction or refurbishment of the qualifying park and ride facility actually carried out during the qualifying period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period.

    AN tACHT AIRGEADAIS, 1999

  675. #468403

    (6) Chun cinneadh a dhéanamh agus chuige sin amháin, i ndáil le héileamh ar liúntas de bhua fho-alt (2), cibé acu a thabhaítear nó nach dtabhaítear agus a mhéid a thabhaítear, sa tréimhse cháilitheach, caiteachas caipitiúil a thabhaítear ar fhoirgniú nó ar athfheistiú áitribh cháilithigh, ní dhéileálfar (d’ainneoin aon fhorála eile de na hAchtanna Cánach maidir leis an tráth a dhéileáiltear nó a dhéileálfar le haon chaiteachas caipitiúil mar chaiteachas a tabhaíodh) ach le cibé méid den chaiteachas caipitiúil sin is inchurtha síos go cuí d’obair a rinneadh iarbhír le linn na tréimhse cáilithí ar fhoirgniú nó ar athfheistiú an áitribh mar chaiteachas a tabhaíodh sa tréimhse sin.

    (6) For the purposes only of determining, in relation to a claim for an allowance by virtue of subsection (2), whether and to what extent capital expenditure incurred on the construction or refurbishment of a qualifying premises is incurred or not incurred in the qualifying period, only such an amount of that capital expenditure as is properly attributable to work on the construction or refurbishment of the premises actually carried out during the qualifying period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period.

    AN tACHT AIRGEADAIS, 1999

  676. #468756

    (b) go mbeadh na hiontaobhaithe, sa chás go ndiúscróidís iad díreach roimh an tráth iomchuí, le háireamh chun críocha na gcomhshocraíochtaí mar iontaobhaithe nach bhfuil faoi dhliteanas sa Stát i leith cánach ar ghnóchain a fhabhraíonn chucu ar an diúscairt.

    (b) the trustees would, were they to dispose of them immediately before the relevant time, fall to be regarded for the purposes of the arrangements as not being liable in the State to tax on gains accruing to them on the disposal.

    AN tACHT AIRGEADAIS, 1999

  677. #468805

    (iv) go mbeadh na hiontaobhaithe, sa chás go ndiúscróidís na sócmhainní díreach i ndiaidh na fála, le háireamh chun críocha na gcomhshocraíochtaí mar iontaobhaithe nach bhfuil faoi dhliteanas sa Stát i leith cánach ar ghnóchain a fhabhraíonn chucu ar an diúscairt,

    (iv) the trustees would, were they to dispose of the assets immediately after the acquisition, fall to be regarded for the purposes of the arrangements as not being liable in the State to tax on gains accruing to them on the disposal,

    AN tACHT AIRGEADAIS, 1999

  678. #468808

    (ii) go mbeadh na hiontaobhaithe, sa chás go ndiúscróidís na sócmhainní nua díreach i ndiaidh an trátha lena mbaineann, le háireamh chun críocha na gcomhshocraíochtaí sin mar iontaobhaithe nach bhfuil faoi dhliteanas sa Stát i leith cánach ar ghnóchain a fhabhraíonn chucu ar an diúscairt.

    (ii) the trustees would, were they to dispose of the new assets immediately after the time concerned, fall to be regarded for the purposes of those arrangements as not being liable in the State to tax on gains accruing to them on the disposal.

    AN tACHT AIRGEADAIS, 1999

  679. #469479

    "(c) sa mhéid gur bronntanas inchánach é arna ghlacadh ar an 26ú lá de Mhárta, 1984, nó dá éis, agus roimh an 2ú lá de Nollaig, 1998, gur mó comhiomlán luachanna inchánach na mbronntanas inchánach go léir arna nglacadh ag an deontaí ar an 2ú lá de Mheitheamh, 1982, nó dá éis, ná méid arb éard é 80 faoin gcéad den mhéid tairsí (mar a mhínítear sa Dara Sceideal) a bhfuil feidhm aige maidir leis an gcáin ar an gcomhiomlán sin a ríomh; nó

    "(c) so far as it is a taxable gift taken on or after the 26th day of March, 1984, and before the 2nd day of December, 1998, the aggregate of the taxable values of all taxable gifts taken by the donee on or after the 2nd day of June, 1982, exceeds an amount which is 80 per cent of the threshold amount (as defined in the Second Schedule) which applies in the computation of the tax on that aggregate; or

    AN tACHT AIRGEADAIS, 1999

  680. #469480

    (d) sa mhéid gur bronntanas inchánach é arna ghlacadh ar an 2ú lá de Nollaig, 1998, nó dá éis, gur mó comhiomlán luachanna inchánach na mbronntanas inchánach go léir arna nglacadh ag an deontaí ar an 2ú lá de Nollaig, 1988, nó dá éis, ná méid arb éard é 80 faoin gcéad den mhéid tairsí (mar a mhínítear sa Dara Sceideal) a bhfuil feidhm aige maidir leis an gcáin ar an gcomhiomlán sin a ríomh; nó

    (d) so far as it is a taxable gift taken on or after the 2nd day of December, 1998, the aggregate of the taxable values of all taxable gifts taken by the donee on or after the 2nd day of December, 1988, exceeds an amount which is 80 per cent of the threshold amount (as defined in the Second Schedule) which applies in the computation of the tax on that aggregate; or

    AN tACHT AIRGEADAIS, 1999

  681. #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.

    AN tACHT FÁN nGNÍOMHAIREACHT NÁISIÚNTA UM BAINISTÍOCHT SÓCMHAINNÍ 2009

  682. #492111

    ach, i gcás go gcruthóidh pearsa aonair gur íoc sé nó sí costais sláinte a tabhaíodh chun cúram sláinte de chineál cothabhála nó cóireála a sholáthar i dteach banaltrais, seachas teach banaltrais nach soláthraíonn rochtain ar chúram banaltrachta 24 huaire an chloig ar an láthair, beidh an phearsa aonair i dteideal, chun méid an ioncaim a mbeidh cáin ioncaim le muirearú air nó uirthi ina leith a fháil amach, go n-asbhainfear an méid a chruthófar a íocadh amhlaidh as a ioncam iomlán nó as a hioncam iomlán.

    but, where an individual proves that he or she defrayed health expenses incurred for the provision of health care in the nature of maintenance or treatment in a nursing home, other than a nursing home which does not provide access to 24 hour nursing care on-site, the individual shall be entitled for the purpose of ascertaining the amount of the income on which he or she is to be charged to income tax, to have a deduction made from his or her total income of the amount proved to have been so defrayed.

    AN tACHT AIRGEADAIS 2010

  683. #492215

    (2) (a) Más rud é, in aon bhliain mheasúnachta, go ndéanfaidh fostóir nó duine eile scaireanna a dhámhachtain ar stiúrthóir nó ar fhostaí agus go bhféadfaidh cáin ioncaim faoi Sceideal D nó Sceideal E a bheith inmhuirearaithe ar an stiúrthóir nó ar an bhfostaí i leith na scaireanna a dhámhfar, déanfaidh an fostóir nó an duine eile, de réir mar a bheidh, sonraí i dtaobh gach dámhachtana den sórt sin a sheachadadh ar na Coimisinéirí Ioncaim an 31 Márta, nó roimhe, sa bhliain mheasúnachta tar éis na bliana ina ndearnadh an dámhachtain.

    (2) (a) Where in any year of assessment an employer or other person awards shares to a director or employee and income tax under Schedule D or Schedule E may be chargeable on the director or employee in respect of the shares awarded, the employer or other person, as the case may be, shall deliver to the Revenue Commissioners on or before 31 March in the year of assessment following the year in which the award was made, particulars of all such awards.

    AN tACHT AIRGEADAIS 2010

  684. #492405

    (7) Chun cinneadh a dhéanamh, agus chuige sin amháin, i ndáil le héileamh ar liúntas de bhua fho-alt (2), cibé acu a thabhaítear nó nach dtabhaítear agus a mhéid a thabhaítear, sa tréimhse cháilitheach, caiteachas caipitiúil ar fhoirgniú, ar athchóiriú nó ar athfheistiú áitribh cháilithigh, ní dhéileálfar (d’ainneoin aon fhorála eile de na hAchtanna Cánach maidir leis an tráth a dhéileáiltear nó a dhéileálfar le haon chaiteachas caipitiúil mar chaiteachas a tabhaíodh) ach le cibé méid den chaiteachas caipitiúil sin is inchurtha síos go cuí d’obair ar fhoirgniú, ar athchóiriú nó ar athfheistiú an áitribh a rinneadh iarbhír le linn na tréimhse cáilithí mar chaiteachas a tabhaíodh sa tréimhse sin.”.

    (7) For the purposes only of determining, in relation to a claim for an allowance by virtue of subsection (2), whether and to what extent capital expenditure incurred on the construction, conversion or refurbishment of a qualifying premises is incurred or not incurred in the qualifying period, only such an amount of that capital expenditure as is properly attributable to work on the construction, conversion or refurbishment of the premises actually carried out during the qualifying period shall (notwithstanding any other provision of the Tax Acts as to the time when any capital expenditure is or is to be treated as incurred) be treated as having been incurred in that period.”.

    AN tACHT AIRGEADAIS 2010

  685. #492592

    (i) laistigh de 21 lá ón 31Márta dá dtagraítear i mír (a)(i), ní lú é ná an méid cánach cuí a bheadh dlite agus iníoctha ag an nglacadóir taisce iomchuí faoi fho-alt (3) don bhliain mheasúnachta lena mbaineann dá mba rud é maidir le méid iomlán an úis iomchuí a d’fhabhraigh sa tréimhse dar tosach an 1 Eanáir agus dar críoch an 31 Márta,

    (i) within 21 days of 31 March as referred to in paragraph (a)(i) shall not be less than the amount of appropriate tax which would be due and payable by the relevant deposit taker for the year of assessment concerned under subsection (3) if the total amount of the relevant interest which had accrued in the period commencing on 1 January and ending on 31 March,

    AN tACHT AIRGEADAIS 2010

  686. #492593

    (ii) laistigh de 21 lá ón 30 Meitheamh dá dtagraítear i mír (a)(ii), ní lú é ná an méid cánach cuí a bheadh dlite agus iníoctha ag an nglacadóir taisce iomchuí faoi fho-alt (3) don bhliain mheasúnachta lena mbaineann dá mba rud é maidir le méid iomlán an úis iomchuí a d’fhabhraigh sa tréimhse dar tosach an 1 Aibreán agus dar críoch an 30 Meitheamh, agus

    (ii) within 21 days of 30 June as referred to in paragraph (a)(ii) shall not be less than the amount of appropriate tax which would be due and payable by the relevant deposit taker for the year of assessment concerned under subsection (3) if the total amount of the relevant interest which had accrued in the period commencing on 1 April and ending on 30 June, and

    AN tACHT AIRGEADAIS 2010

  687. #492594

    (iii) laistigh de 21 lá ón 30 Meán Fómhair dá dtagraítear i mír (a)(iii), ní lú é ná an méid cánach cuí a bheadh dlite agus iníoctha ag an nglacadóir taisce iomchuí faoi fho-alt (3) don bhliain mheasúnachta lena mbaineann dá mba rud é maidir le méid iomlán an úis iomchuí a d’fhabhraigh sa tréimhse dar tosach an 1 Iúil agus dar críoch an 30 Meán Fómhair,

    (iii) within 21 days of 30 September as referred to in paragraph (a)(iii) shall not be less than the amount of appropriate tax which would be due and payable by the relevant deposit taker for the year of assessment concerned under subsection (3) if the total amount of the relevant interest which had accrued in the period commencing on 1 July and ending on 30 September,

    AN tACHT AIRGEADAIS 2010

  688. #493041

    (B) chun críocha fho-alt (2), mar a thabhófaí é dá mba rud é gur thosaigh an chuideachta ag seoladh trádála an tráth ar tabhaíodh an caiteachas, agus déanfar méid aon chreidmheasa a ríomhfar air sin a thabhairt ar aghaidh de réir fho-alt (4) agus déileálfar leis mar mhéid dá laghdaítear cáin chorparáide na chéad tréimhse cuntasaíochta a thosaigh an tráth a thosaíonn an chuideachta ag trádá il nó dá éis;”,

    (B) for the purposes of subsection (2), as it would if the company had commenced to carry on a trade at the time the expenditure was incurred, and the amount of any credit computed thereon shall be carried forward in accordance with subsection (4) and treated as an amount by which the corporation tax of the first accounting period which commenced on or after the time the company begins to trade is reduced;”,

    AN tACHT AIRGEADAIS 2010

  689. #493814

    (d) I gcás gur cheannaigh nó go bhfuair déileálaí inchánach cóir iompair dá dtagraítear i bhfo-alt (2) roimh an 1 Eanáir 2010 agus go soláthraíonn sé nó sí an chóir iompair sin i rith na hidirthréimhse do dhuine inchánach seachas déileálaí inchánach eile, cuirfidh an soláthróir in iúl sa sonrasc i leith an tsoláthair sin gur cuireadh an scéim speisialta dá bhforáiltear leis an alt seo i bhfeidhm agus nach dtugann an sonrasc an ceart chun an cháin is inmhuirearaithe ar an soláthar sin a asbhaint.

    (d) Where a taxable dealer purchased or acquired a means of transport referred to in subsection (2) prior to 1 January 2010 and during the transitional period supplies that means of transport to a taxable person other than another taxable dealer, the supplier shall indicate on the invoice in respect of that supply that the special scheme as provided for by this section has been applied and that the invoice does not give the right to deduct the tax chargeable on that supply.

    AN tACHT AIRGEADAIS 2010

  690. #493815

    (e) I gcás go roghnaíonn déileálaí inchánach an imeallscéim a chur i bhfeidhm nó go gcuireann sé nó sí an cheantscéim i bhfeidhm maidir le cóir iompair dá dtagraítear i bhfo-alt (2) a sholáthar, is cóir iompair a cheannaigh nó a fuair an déileálaí sin an 1 Eanáir 2010 nó dá éis, cuirfidh an soláthróir in iúl sa sonrasc i leith an tsoláthair sin gur cuireadh an imeallscéim nó an cheantscéim, de réir mar is cuí, i bhfeidhm agus nach bhfuil aon cháin iarmharach infheidhme.

    (e) Where a taxable dealer opts to apply the margin scheme or applies the auction scheme to the supply of a means of transport referred to in subsection (2) which that dealer purchased or acquired on or after 1 January 2010, the supplier shall indicate on the invoice in respect of that supply that the margin scheme or the auction scheme, as appropriate, has been applied and no residual tax is applicable.

    AN tACHT AIRGEADAIS 2010

  691. #494175

    (1) Seirbhísí arb é atá iontu earraí dochorraithe a fhorbairt, ar teaghaisí príobháideacha iad, agus obair ar na hearraí dochorraithe sin lena n-áirítear daingneáin a fheistiú, i gcás nach mó luach na n-earraí sochorraithe (más ann) a sholáthraítear de bhun comhaontú i ndáil leis na seirbhísí sin ná dhá thrian den mhéid iomlán ar arb inmhuirearaithe cáin maidir leis an gcomhaontú.

    (1) Services consisting of the development of immovable goods, being private dwellings, and work on such immovable goods including the installation of fixtures, where the value of movable goods (if any) provided in pursuance of an agreement in relation to such services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement.

    AN tACHT AIRGEADAIS 2010

  692. #494208

    (2) Seirbhísí arb é atá iontu earraí dochorraithe a fhorbairt