#1308149
Ar Aghaidh (CUID I Cáin Ioncaim, Forcháin, Cáin Bhrabús Corparáide, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil)
Next (PART I INCOME TAX, SUR-TAX, CORPORATION PROFITS TAX, CORPORATION TAX AND CAPITAL GAINS TAX)
Ar Aghaidh (CUID I Cáin Ioncaim, Forcháin, Cáin Bhrabús Corparáide, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil)
Next (PART I INCOME TAX, SUR-TAX, CORPORATION PROFITS TAX, CORPORATION TAX AND CAPITAL GAINS TAX)
Cáin Ioncaim, Forcháin, Cáin Bhrabús Corparáide, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
PART I INCOME TAX, SUR-TAX, CORPORATION PROFITS TAX, CORPORATION TAX AND CAPITAL GAINS TAX
Ar Aghaidh (Caibidil VI Cáin Ioncaim, Forcháin, Cáin Bhrabús Corparáide, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil)
Next (CHAPTER VI Income Tax, Sur-Tax, Corporation Profits Tax, Corporation Tax and Capital Gains Tax) No. 16/1976:
Caibidil VI Cáin Ioncaim, Forcháin, Cáin Bhrabús Corparáide, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
CHAPTER VI Income Tax, Sur-Tax, Corporation Profits Tax, Corporation Tax and Capital Gains Tax
Ar Aghaidh (CUID I Cáin Ioncaim, Cáin Chorparáide, Cáin Bhrabús Corparáide agus Cáin Ghnóchan Caipitiúil)
Next (PART I INCOME TAX, CORPORATION TAX, CORPORATION PROFITS TAX AND CAPITAL GAINS TAX)
CUID I Cáin Ioncaim, Cáin Chorparáide, Cáin Bhrabús Corparáide agus Cáin Ghnóchan Caipitiúil
PART I INCOME TAX, CORPORATION TAX, CORPORATION PROFITS TAX AND CAPITAL GAINS TAX
Ar Aghaidh (Caibidil VI Cáin Ioncaim, Cáin Chorparáide, Cáin Bhrabús Corparáide agus Cáin Ghnóchan Caipitiúil)
Next (CHAPTER VI Income Tax, Corporation Tax, Corporation Profits Tax and Capital Gains Tax) No. 18/1977:
Caibidil VI Cáin Ioncaim, Cáin Chorparáide, Cáin Bhrabús Corparáide agus Cáin Ghnóchan Caipitiúil
CHAPTER VI Income Tax, Corporation Tax, Corporation Profits Tax and Capital Gains Tax
Ar Aghaidh (CUID I Cáin Ioncaim, Forcháin, Cáin Acmhainne, Cáin Chorparáide agus Cáin Ghnóchan CAIPITIÚIL)
Next (PART I INCOME TAX, SUR-TAX, RESOURCE TAX, CORPORATION TAX AND CAPITAL GAINS TAX)
Cáin Ioncaim, Forcháin, Cáin Acmhainne, Cáin Chorparáide agus Cáin Ghnóchan CAIPITIÚIL
PART I INCOME TAX, SUR-TAX, RESOURCE TAX, CORPORATION TAX AND CAPITAL GAINS TAX
Ar Aghaidh (CUID I Cáin Ioncaim, Cáin Acmhainne, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil)
Amendment of certain provisions relating to penalties for offences in relation to licensing and registration of motor vehicles. 73. Confirmation of Orders. PART III VALUE-ADDED TAX 74. Interpretation (Part III). 75. Amendment of section 3 (delivery of goods) of Principal Act. 76. Amendment of section 5 (rendering of services) of Principal Act. 77. Amendment of section 8 (accountable persons) of Principal Act. 78. Amendment of section 10 (amount on which tax is chargeable) of Principal Act. 79. Amendment of section 11 (rates of tax) of Principal Act. 80. Amendment of section 12 (deduction for tax borne or paid) of Principal Act. 81. Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act. 82. Amendment of section 13 (remission of tax on goods exported etc.) of Principal Act. 83. Amendment of section 14 (determination of tax due by reference to cash receipts) of Principal Act. 84. Amendment of section 15 (charge of tax on imported goods) of Principal Act. 85. Amendment of section 16 (duty to keep records) of Principal Act. 86. Amendment of section 26 (penalties generally) of Principal Act. 87. Amendment of First Schedule to Principal Act. 88. Amendment of Second Schedule to Principal Act. 89. Amendment of Third Schedule to Principal Act. 90. Relief for hotels etc. PART IV STAMP DUTIES 91. Levy on banks. 92. Levy on certain premiums of insurance. 93. Exemption of certain instruments from stamp duty. 94. Amendment of First Schedule to Stamp Act, 1891. 95. Amendment of section 41 (stamp duty on bills of exchange and promissory notes) of Finance Act, 1970. 96.
Cáin Ioncaim, Cáin Acmhainne, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
PART I INCOME TAX, RESOURCE TAX, CORPORATION TAX AND CAPITAL GAINS TAX
(6) San alt seo ciallaíonn “cáin” cáin ioncaim, cáin ghnóchan caipitiúil, cáin chorparáide, cáin bhreisluacha, cáin bhronntanais, cáin oidhreachta, cáin mhaoine cónaithe agus dleacht stampa.
(6) In this section "tax" means income tax, capital gains tax, corporation tax, value-added tax, gift tax, inheritance tax, residential property tax and stamp duty.
ciallaíonn “cáin” cáin ioncaim, cáin chorparáide nó cáin ghnóchan caipitiúil, de réir mar is cuí.
"tax" means income tax, corporation tax or capital gains tax as may be appropriate.
ciallaíonn “cáin” cáin ioncaim, cáin chorparáide nó cáin ghnóchan caipitiúil, de réir mar is cuí.
"tax" means income tax, corporation tax or capital gains tax, as may be appropriate.
ciallaíonn “cáin” cáin ioncaim, cáin chorparáide nó cáin ghnóchan caipitiúil, de réir mar is cuí;
"tax" means income tax, corporation tax or capital gains tax, as maybe appropriate;
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Income Tax, Corporation Tax and Capital Gains Tax
ciallaíonn ‘cáin’ aon cháin ioncaim, cáin chorparáide, cáin ghnóchan caipitiúil, cáin bhreisluacha, cáin bhronntanais, cáin oidhreachta, dleacht máil nó dleacht stampa.
‘tax’ means any income tax, corporation tax, capital gains tax, value-added tax, gift tax, inheritance tax, excise duty or stamp duty.
Tobhach Ioncaim, Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Income Levy, Income Tax, Corporation Tax and Capital Gains Tax
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Income Tax, Corporation Tax and Capital Gains Tax
ciallaíonn ‘cáin’ cáin ioncaim nó cáin chorparáide.
‘tax’ means income tax or corporation tax.
Tobhach Ioncaim, Muirear Sóisialach Uilíoch, Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Income Levy, Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Income Tax, Corporation Tax and Capital Gains Tax
ciallaíonn “cáin” cáin ioncaim, forcháin nó cáin bhrabús corparáide, do réir mar bheas;
"tax" means income tax, sur-tax or corporation profits tax, as the case may be;
(b) Ciallaíonn an téarma “cáin” cáin Éireannach nó cáin Cheanadach do réir mar éilíos an comhthéacs.
( b ) The term "tax" means Irish tax or Canadian tax, as the context requires.
ciallaíonn “cáin” cáin ioncaim, forcháin nó cáin bhrabús corparáide, de réir mar a bheidh;
"tax" means income tax or sur-tax, as the case may be;
ciallaíonn “cáin” cáin ioncaim, forcháin nó cáin bhrabús corparáide, de réir mar is iomchuí.
"tax" means income tax, sur-tax or corporation profits tax, as may be appropriate.
ciallaíonn ‘cáin’ cáin ioncaim nó cáin chorparáide, de réir mar is iomchuí.
'tax' means income tax or corporation tax, as may be appropriate.
(3) San alt seo ciallaíonn “cáin” cáin ioncaim, forcháin, cáin ghnóchan caipitiúil, cáin bhrabús corparáide, cáin chorparáide nó cáin bhreisluacha, de réir mar is iomchuí.
(3) In this section "tax" means income tax, sur-tax, capital gains tax, corporation profits tax, corporation tax or value-added tax, as may be appropriate.
Ar Aghaidh (CUID I Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil)
Next (PART I INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX)
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
PART I INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
ciallaíonn “cáin” cáin ioncaim nó cáin chorparáide.
"tax" means income tax or corporation tax.
Ar Aghaidh (CUID I Cáin Ioncaim, Cáin Acmhainne agus Cáin Chorparáide)
Next (PART I INCOME TAX, RESOURCE TAX AND CORPORATION TAX)
CUID I Cáin Ioncaim, Cáin Acmhainne agus Cáin Chorparáide
PART I INCOME TAX, RESOURCE TAX AND CORPORATION TAX
Ar Aghaidh (CUID I Cáin Ioncaim, Tobhach Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil)
Application of section 23 (deduction for certain expenditure on construction of rented residential accommodation) of Finance Act, 1981. 30. Application of section 24 (provisions supplementary to section 23) of Finance Act, 1981. CHAPTER VI Corporation Tax 31. Continuance of relief in respect of increase in employment. 32. Exemption from corporation tax of profits of Bord Gáis Éireann. 33. Amendment of section 56 (export of certain goods) of Corporation Tax Act, 1976. 34. Extension of exempted transactions in relation to agricultural societies. 35. Amendment of section 98 (loans to participators, etc.) of Corporation Tax Act, 976. 36. Amendment of section 143 (return of profits) of Corporation Tax Act, 1976. 37. Amendment of section 146 (appeals) of Corporation Tax Act, 1976. CHAPTER VII Advance Corporation Tax 38. Liability for advance corporation tax. 39. Set-off of advance corporation tax. 40. Rectification of excessive set-off of advance corporation tax. 41. Calculation of advance corporation tax where company receives distributions. 42. Tax credit recovered from company. 43. Restriction as to payment of tax credit. 44. Group dividends. 45. Surrender of advance corporation tax. 46. Change in ownership of company: calculation and treatment of advance corporation tax. 47. Distributions to certain non-resident companies. 48. Interest in respect of certain securities. 49. Dividends paid before 1st July, 1983. 50. Returns and collection of advance corporation tax. 51. Cesser of certain provisions. 52. Transitional reduction of advance corporation tax. 53. Application of Corporation Tax Acts. CHAPTER VIII Capital Gains Tax 54. Extension of section 19 (Government and other securities) of Capital Gains Tax Act, 1975. 55. Amendment of Schedule 4 (administration) to Capital Gains Tax Act, 1975. 56. Chargeable gains accruing on disposals by certain persons. PART II CUSTOMS AND EXCISE 57. Foreign travel. 58. Televisions. 59. Video players. 60. Hydrocarbons. 61. Motor Vehicles. 62. Gaming licences. 63. Gaming machine licences. 64. Firearm certificates. 65. Dogs. 66. Auctioneers and house agents. 67. Bookmakers. 68. Repayment of excise duty on licences not used. 69.
Cáin Ioncaim, Tobhach Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
PART I INCOME TAX, INCOME LEVY, CORPORATION TAX AND CAPITAL GAINS TAX
Ar Aghaidh (CUID I Cáin Ioncaim, Tobhach Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil)
Next (PART I INCOME TAX, INCOME LEVY, CORPORATION TAX AND CAPITAL GAINS TAX)
Cáin Ioncaim, Tobhach Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
INCOME TAX, INCOME LEVY, CORPORATION TAX AND CAPITAL GAINS TAX CHAPTER I
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Income Tax, Corporation Tax and Capital Gains Tax 30.
CUID I Cáin Ioncaim, Tobhach Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
PART I INCOME TAX, INCOME LEVY, CORPORATION TAX AND CAPITAL GAINS TAX
Ar Aghaidh (Caibidil V Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil)
Next (CHAPTER V Income Tax, Corporation Tax and Capital Gains Tax) No. 9/1984:
ciallaíonn “cáin” cáin ioncaim nó cáin chorparáide, de réir mar is iomchuí.
"tax" means income tax or corporation tax, as appropriate.
Caibidil V Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
CHAPTER V Income Tax, Corporation Tax and Capital Gains Tax
ciallaíonn “cáin” cáin ioncaim nó cáin chorparáide, de réir mar a bheidh.
"tax" means income tax or corporation tax, as the case may be.
Ar Aghaidh (CUID I Cáin Ioncaim, Tobhach Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil)
Next (PART I INCOME TAX, INCOME LEVY, CORPORATION TAX AND CAPITAL GAINS TAX)
Cáin Ioncaim, Tobhach Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
INCOME TAX, INCOME LEVY, CORPORATION TAX AND CAPITAL GAINS TAX CHAPTER I
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Income Tax, Corporation Tax and Capital Gains Tax 12.
Cáin Ioncaim, Tobhach Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
PART I INCOME TAX, INCOME LEVY, CORPORATION TAX AND CAPITAL GAINS TAX
Ar Aghaidh (Caibidil III Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil)
Next (CHAPTER III Income Tax, Corporation Tax and Capital Gains Tax) No. 10/1985:
Caibidil III Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
CHAPTER III Income Tax, Corporation Tax and Capital Gains Tax