#171197
ciallaíonn "bliain chánach ioncaim" bliain mheasúnachta "laistigh de bhrí na nAchtanna Cánach Ioncaim, agus
"income tax year" means a year of assessment within the meaning of the Income Tax Acts, and
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30 toradh in 11 doiciméad
#492310
ciallaíonn ‘méid tairsí faoisimh’, i ndáil le bliain chánach agus pearsa aonair, €80,000;”,
‘relief threshold amount’, in relation to a tax year and an individual, means €80,000;”,
#494696
ciallaíonn ‘pearsa aonair iomchuí’, i ndáil le bliain chánach, pearsa aonair—
‘relevant individual’, in relation to a tax year, means an individual—
#494702
ciallaíonn ‘bliain chánach’ bliain mheasúnachta chun críocha cánach ioncaim;
‘tax year’ means a year of assessment for income tax purposes;
#494714
ciallaíonn ‘dáta luachála’, i ndáil le bliain chánach, an 31 Nollaig sa bhliain sin.
‘valuation date’, in relation to a tax year, means 31 December in that year.
#497136
ciallaíonn ‘ioncam comhiomlán don bhliain chánach’, i ndáil le pearsa aonair agus bliain chánach—
‘aggregate income for the tax year’, in relation to an individual and a tax year, means the aggregate of the individual’s—
#497155
ciallaíonn ‘bliain chánach’ bliain mheasúnachta de réir bhrí na nAchtanna Cánach;
‘tax year’ means a year of assessment within the meaning of the Tax Acts;
#497744
ciallaíonn ‘bliain chánach’ bliain mheasúnachta de réir bhrí na nAchtanna Cánach.
‘tax year’ means a year of assessment within the meaning of the Tax Acts.
#498141
ciallaíonn ‘bliain chánach’ bliain mheasúnachta;
‘tax year’ means a year of assessment;
#171194
(3) Chun críche alt 75 (1) (b) den Acht, forordaítear, leis seo, f,57 .18 mar mheántuillimh ináirithe seachtainiúla ban sa bliain chánach ioncaim dar thosach an 6ú lá d'Aibreán, 1979.
(3) For the purpose of section 75 (1) (b) of the Act, £57.18 is hereby prescribed as the amount of the average reckonable weekly earnings of women in the income tax year commencing on the 6th day of April, 1979.
#497197
531AN.—(1) Don bhliain chánach 2011 agus do gach bliain chánach dá héis, déanfar muirear sóisialach uilíoch a mhuirearú ar ioncam comhiomlán pearsan aonair don bhliain chánach—
531AN.—(1) For the tax year 2011 and for each subsequent tax year an individual shall be charged to universal social charge on his or her aggregate income for the tax year—
#964954
eiálluíonn an abairt “bliain chánach ioncuim” tréimhse de dhá mhí dhéag dar tosach an 6adh lá d'Abrán agus dar críoch an 5adh lá d'Abrán ina dhiaidh sin;
the expression "income tax year" means a period of twelve months beginning on any 6th day of April and ending on the next following 5th day of April;
#171191
(a) maidir le teideal ar shochar breise laistigh de bhrí an ailt sin i leith tréimhse i mbliain sochair roimh an gcéad Luan in Aibreán na bliana sin, an dara bliain chánach ioncaim dheireanach roimh thús na bliana sochair sin, agus
( a ) in respect of entitlement to additional benefit within the meaning of that section in respect of a period in a benefit year prior to the first Monday in April in that year, the second last income tax year before the beginning of that benefit year, and
#302152
(b) nach n-áirítear bliain chánach ioncaim dar tosach an 6 Aibreán 1975 nó dá éis mar bhliain cháilitheach de réir bhrí reachtaíocht na Ríochta Aontaithe chun críocha Airteagal 52(1)(b)(i) den Rialachán seo, ní chuirfear san áireamh aon tréimhsí árachais, fostaíochta nó cónaithe a cuireadh isteach sa bhliain sin.
(b) any income tax year starting on or after 6 April 1975 does not count as a qualifying year within the meaning of United Kingdom legislation for the purposes of Article 52(1)(b)(i) of this Regulation, any periods of insurance, employment or residence completed in that year shall be disregarded.
#353477
nach n-áirítear bliain chánach ioncaim dar tosach an 6 Aibreán 1975 nó dá éis mar bhliain cháilitheach de réir bhrí reachtaíocht na Ríochta Aontaithe chun críocha Airteagal 52(1)(b)(i) den Rialachán seo, ní chuirfear san áireamh aon tréimhsí árachais, fostaíochta nó cónaithe a cuireadh isteach sa bhliain sin.
any income tax year starting on or after 6 April 1975 does not count as a qualifying year within the meaning of United Kingdom legislation for the purposes of Article 52(1)(b)(i) of this Regulation, any periods of insurance, employment or residence completed in that year shall be disregarded.
#494692
ciallaíonn ‘dliteanas i leith cánach ioncaim’, i ndáil le pearsa aonair agus bliain chánach, an méid cánach ioncaim atá dlite agus iníoctha ag an bpearsa aonair don bhliain chánach de réir na nAchtanna Cánach agus a bhfuil breith chríochnaitheach déanta ina leith;
‘liability to income tax’, in relation to an individual and a tax year, means the amount of income tax due and payable by the individual for the tax year in accordance with the Tax Acts and in respect of which a final decision has been made;
#494736
531AF.—(1) Maidir le bliain chánach, ullmhóidh pearsa aonair iomchuí, an 31 Deireadh Fómhair nó roimhe sa bhliain i ndiaidh an dáta luachála, tuairisceán iomlán ceart, maidir leis na nithe agus na sonraí sin go léir a theastóidh ó na Coimisinéirí Ioncaim i ndáil le dliteanas i leith tobhaigh sainchónaithe a chinneadh, agus déanfaidh sé nó sí é a sheachadadh ar na Coimisinéirí Ioncaim, mar aon le híocaíocht an tobhaigh sainchónaithe.
531AF.—(1) A relevant individual shall, as respects a tax year, on or before 31 October in the year after the valuation date, prepare and deliver to the Revenue Commissioners a full and true return, together with the payment of domicile levy, of all such matters and particulars in relation to the determination of liability to domicile levy as the Revenue Commissioners may require.
#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—
#497276
531AU.—(1) I gcás go ndéanfaidh pearsa aonair ag a bhfuil caillteanas tabhaithe le trádáil nó gairm, nár tugadh faoiseamh ó cháin ioncaim ina leith go hiomlán i mbliain chánach is luaithe, aon chion neamhfhaoisimh den chaillteanas sin a thabhairt ar aghaidh go dtí bliain chánach is déanaí de réir alt 382, is méid é an méid dá dtagraítear in alt 531 AM(1)(b)(vi) a bheidh comhionann le méid an chaillteanais a tugadh ar aghaidh agus a asbhaineadh as méid na mbrabús nó na ngnóchan, nó a fritháiríodh ina gcoinne, ar brabúis nó gnóchain iad ar a measúnaítear an phearsa aonair i leith cánach ioncaim faoi Sceideal D i leith na trádála nó na gairme sin don bhliain chánach sin is déanaí.
531AU.—(1) Where an individual who has sustained a loss in a trade or profession for which relief from income tax has not been wholly given in an earlier tax year carries forward any unrelieved portion of that loss to a later tax year in accordance with section 382, the amount referred to in section 531AM(1)(b)(vi) is an amount equal to the amount of the carried forward loss that is deducted from or set off against the amount of profits or gains on which the individual is assessed to income tax under Schedule D in respect of that trade or profession for that later tax year.
#497356
(8) D’ainneoin alt 531AO(2), maidir le haon 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, déanfaidh an fostóir muirear um luach saothair barrachais bainc a asbhaint as luach saothair iomchuí de réir ráta 45 faoin gcéad.
(8) Notwithstanding section 531AO(2), as respects any 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, excess bank remuneration charge shall be deducted from relevant remuneration by the employer at the rate of 45 per cent.
#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—
#498144
409G.—(1) I ndáil le haon bhliain chánach, maidir le méid, i ndáil le foirgneamh nó déanmhas, aon liúntais chaipitiúil shonraithe a thugtar ar aghaidh de réir alt 304 nó 305 go dtí an bhliain chánach sin nó aon bhliain chánach dá héis, is bliain chánach atá—
409G.—(1) As respects any tax year, the amount, in relation to a building or structure, of any specified capital allowance that is carried forward in accordance with section 304 or 305 to that tax year or any subsequent tax year, being a tax year that is—
#498166
faoi réir fho-alt (6), is nialas é, chun críocha uile na nAchtanna Cánach i gcás go dtabharfar an liúntas do bhliain chánach nó i gcás go dtabharfar an liúntas ar aghaidh go dtí bliain chánach, is bliain a bheidh 7 mbliana tar éis na bliana cánach ar ina leith a tugadh liúntas caipitiúil i gcéaduair i ndáil leis an bhfoirgneamh nó an déanmhas sin.
shall, subject to subsection (6), be zero for all the purposes of the Tax Acts where the allowance is made for, or carried forward to, a tax year that is 7 years after the tax year in respect of which a capital allowance was first made in relation to that building or structure.
#1274947
ciallaíonn “bliain chánach ioncaim iomchuí”, maidir le sochar páchoibhneasa is iníoctha i leith aon lae áirithe, cibé bliain mheasúnachta de réir brí na nAchtanna Cánach Ioncaim a bheidh forordaithe maidir le haon sochar den sórt sin.
"relevant income tax year" means, in relation to pay-related benefit payable in respect of any particular day, such year of assessment within the meaning of the Income Tax Acts as may be prescribed in relation to such benefit.
#1372068
ciallaíonn “bliain chánach ioncaim iomchuí”, i ndáil le sochar páchoibhneasa is iníoctha i leith aon lae áirithe, cibé bliain mheasúnachta de réir bhrí na nAchtanna Cánach Ioncaim a bheidh forordaithe i ndáil le haon sochar den sórt sin. [EN]
"relevant income tax year" means, in relation to pay-related benefit payable in respect of any particular day, such year of assessment within the meaning of the Income Tax Acts as may be prescribed in relation to such benefit.
#1948110
nach n áirítear bliain chánach ioncaim dar tosach an 6 Aibreán 1975 nó dá éis mar bhliain cháilitheach de réir bhrí reachtaíocht na Ríochta Aontaithe chun críocha Airteagal 52(1)(b)(i) den Rialachán seo, ní chuirfear san áireamh aon tréimhse árachais, fostaíochta nó chónaithe a cuireadh isteach sa bhliain sin.
any income tax year starting on or after 6 April 1975 does not count as a qualifying year within the meaning of United Kingdom legislation for the purposes of Article 52(1)(b)(i) of this Regulation, any periods of insurance, employment or residence completed in that year shall be disregarded.
#1950580
nach n-áirítear bliain chánach ioncaim dar tosach an 6 Aibreán 1975 nó dá éis mar bhliain cháilitheach de réir bhrí reachtaíocht na Ríochta Aontaithe chun críocha phointe (b)(i) d’Airteagal SSC.47(1) den Phrótacal seo, ní chuirfear san áireamh aon tréimhsí árachais, fostaíochta nó cónaithe a cuireadh isteach sa bhliain sin.
any income tax year starting on or after 6 April 1975 does not count as a qualifying year within the meaning of United Kingdom legislation for the purposes of point (b)(i) of Article SSC.47(1) of this Protocol, any periods of insurance, employment or residence completed in that year shall be disregarded.
#1984991
nach n-áirítear bliain chánach ioncaim dar tosach an 6 Aibreán 1975 nó dá éis mar bhliain cháilitheach de réir bhrí reachtaíocht na Ríochta Aontaithe chun críocha phointe (b)(i) d’Airteagal SSC.47(1) den Phrótacal seo, ní chuirfear san áireamh aon tréimhsí árachais, fostaíochta nó cónaithe a cuireadh isteach sa bhliain sin.
any income tax year starting on or after 6 April 1975 does not count as a qualifying year within the meaning of United Kingdom legislation for the purposes of point (b)(i) of Article SSC.47(1) of this Protocol, any periods of insurance, employment or residence completed in that year shall be disregarded.
#171193
(2) I gcás go mbeidh teideal ann ar shochar breise den sórt sin i leith tréimhse a dtiteann cuid di roimh an gcéad Luan i mí Aibreán de bhliain sochair, agus cuid di ar an gcéad Luan i mí Aibreán de bhliain sochair, nó dá éis, is é a bheidh sa bhliain chánach ioncaim a fhorordaítear chun críche alt 75 (1) (a) den Acht an dara bliain chánach ioncaim dheireanach roimh thús na bliana sochair sin, más rud é gur mó tuillimh ináirithe seachtainiúla na mná sa bhliain chánach ioncaim sin ná a tuillimh ináirithe seachtainiúla sa bhliain chánach ioncaim dheireanach roimh thús na bliana sochair sin maidir le teideal i leith na coda sin de tréimhse ina n-áirítear an chéad Luan d'Aibreán na bliana sin nó dá éis sin.
(2) Where entitlement to such additional benefit exists in respect of a period part of which is before and part of which includes or is after the first Monday in April in a benefit year, the income tax year prescribed for the purpose of section 75 (1) (a) of the Act shall be the second last income tax year before the beginning of that benefit year, where the reckonable weekly earnings of the woman in that income tax year are greater than her reckonable weekly earnings in the last income tax year before the beginning of that benefit year as respects entitlement for the part of the period including or after the first Monday in April in that year.
#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.