ciallaíonn “na trí bliana roimhe sin” i ndáil le caillteanas a tabhaíodh i mbliain mheasúnachta, na trí bliana measúnachta deiridh roimh an mbliain sin;
"prior three years" in relation to a loss incurred in a year of assessment, means the last three years of assessment before that year;
ciallaíonn “na trí bliana roimhe sin”, i ndáil le caillteanas a tabhaíodh i dtréimhse chuntasaíochta, na trí bliana deiridh roimh thosach na tréimhse cuntasaíochta;
"prior three years" in relation to a loss incurred in an accounting period, means the last three years before the beginning of the accounting period;
(a) le linn na brabúis a d'eascair as an ngnó nó an caillteanas a tabhaíodh sa ghnó a bheith á ríomh chun críocha an Achta seo, agus
( a ) in computing for the purposes of this Act the profits arising from, or loss sustained in, the business, and
(a) faoiseamh faoi alt 16 (2) i leith caillteanas a tabhaíodh i dtréimhse chuntasaíochta tar éis na tréimhse cuntasaíochta a bhfuil a brabúis á ríomh, agus
( a ) relief under section 16 (2) in respect of a loss incurred in an accounting period after the accounting period the profits of which are being computed, and
(d) faoiseamh faoi alt 18 (caillteanas foirceannaidh i dtrádáil) i leith caillteanas a tabhaíodh i dtréimhse chuntasaíochta tar éis deireadh na tréimhse cuntasaíochta a bhfuil a brabúis á ríomh.
( d ) relief under section 18 (terminal loss in trade) in respect of a loss incurred in an accounting period after the end of the accounting period the profits of which are being computed.
“Ar choinníoll nach gceadófar aon asbhaint nó fritháireamh i leith caillteanas a tabhaíodh sa bhliain 1979-80 nó in aon bhliain mheasúnachta dá éis sin.”.
"Provided that no deduction or set off shall be allowed in respect of a loss sustained in the year 1979-80 or in any subsequent year of assessment.".
(i) faoi alt 309 den Acht Cánach Ioncaim, 1967 , d'aon bhliain mheasúnachta tar éis na bliana iomchuí maidir le caillteanas a tabhaíodh sa trádáil roimh thosach na bliana iomchuí, ná
(i) under section 309 of the Income Tax Act, 1967 , for any year of assessment later than the relevant year in respect of a loss sustained in the trade before the commencement of the relevant year, or
(ii) faoi alt 311 den Acht Cánach Ioncaim, 1967 , d'aon bhliain mheasúnachta roimh an mbliain iomchuí maidir le caillteanas a tabhaíodh sa trádáil,
(ii) under section 311 of the Income Tax Act, 1967 , for any year of assessment earlier than the relevant year in respect of a loss sustained in the trade,
(a) caillteanas a tabhaíodh roimh thosach na tréimhse iomchuí a fhritháireamh in aghaidh ioncaim a eascraíonn le linn na tréimhse iomchuí, agus
( a ) against income arising during the relevant period, of a loss incurred before the commencement of the relevant period, and
Bhí siad sin i bhfad níos airde ná an caillteanas a tabhaíodh in 2017 (-2,1 %).
These were much higher than the loss incurred in 2017 (-2,1 %).
agus ní thabharfar faoiseamh faoin alt seo maidir le caillteanas a tabhaíodh i dtrádáil le go gcuirfeadh sé isteach ar aon fhaoiseamh faoi alt 10 i leith íocaíochtaí arna dtabhairt go hiomlán agus go heisiatach chun críocha na trádála sin.
and relief shall not be given under this section in respect of a loss incurred in a trade so as to interfere with any relief under section 10 in respect of payments made wholly and exclusively for purposes of that trade.
(2) Más é a bheidh i dtréimhse chuntasaíochta cuideachta, go hiomlán nó go páirteach, tréimhse nó cuid de thréimhse dá mbeidh cuntas trádála comhpháirtíochta déanta amach, déanfar aon chionroinnt is gá le linn na brabúis nó an caillteanas a tabhaíodh i dtrádáil leithleach na cuideachta do thréimhse chuntasaíochta na cuideachta a bheith á ríomh.
(2) Where the whole or part of an accounting period of a company is, or is part of, a period for which an account of a partnership trade has been made up, any necessary apportionments shall be made in computing the profits from or loss sustained in the company's several trade for the accounting, period of the company.
(c) féadfar aon chaillteanas a fhritháireamh in aghaidh brabúis ó ghnó pinsean nó ó ghnó ginearálta blianachtaí a ríomhfar ar aon fhoras leis na brabúis is caillteanas a tabhaíodh sa chineál céanna gnó in aon tréimhse chuntasaíochta roimhe sin le linn don chuideachta a bheith laistigh de réim cánach corparáide i leith gnó den chineál sin a mhéid nár fritháiríodh cheana é.
( c ) there may be set off against the profits of pension business or general annuity business any loss, to be computed on the same basis as the profits, which was sustained in the same class of business in any previous accounting period while the company was within the charge to corporation tax in respect of that class of business so far as it has not already been so set off.
(a) gurbh iad na brabúis ó thrádáil leithleach a bhí á seoladh ag an gcuideachta nó an caillteanas a tabhaíodh sa trádáil sin na brabúis nó an caillteanas ar inchurtha scair na cuideachta ina leith, agus
( a ) the profits or loss to which the company's share is attributable were the profits of, or the loss incurred in, a several trade carried on by the company, and
Ar choinníoll nach lamhálfar faoiseamh in aghaidh cáin chorparáide is iníoctha d'aon tréimhse chuntasaíochta in aghaidh na mbrabús sin dá cuid nach bhféadfaí (dá mba nach n-achtófaí an tAcht seo agus nach n-aisghairfí na hachtacháin i ndáil le cáin bhrabús corparáide dá dtagraítear sa Tríú Sceideal) caillteanas a tabhaíodh roimh an 6ú lá d'Aibreán, 1976, a fhritháireamh ina n-aghaidh faoi alt 25 den Acht Airgeadais, 1964 .
Provided that relief shall not be allowed against corporation tax payable for any accounting period against the profits of which (if this Act had not been enacted and if the enactments in relation to corporation profits tax referred to in the Third Schedule had not been repealed) a loss incurred prior to the 6th day of April, 1976, could not be set off under section 25 of the Finance Act, 1964 .
Ar choinníoll nach ndéanfar easnamh iomchuí a fhritháireamh in aghaidh ioncam a d'eascair in aon tréimhse chuntasaíochta nach bhféadfaí (dá mba nach n-achtófaí an tAcht seo agus nach n-aisghairfí na hachtacháin i ndáil le cáin bhrabús corparáide a luaitear sa Tríú Sceideal) caillteanas a tabhaíodh roimh an 6ú lá d'Aibreán, 1976, a fhritháireamh in aghaidh a brabús faoi alt 25 den Acht Airgeadais, 1964 .
Provided that a relevant deficiency shall not be set off against income arising in any accounting period against the profits of which (if this Act had not been enacted and if the enactments in relation to corporation profits tax mentioned in the Third Schedule had not been repealed) a loss incurred prior to the 6th day of April, 1976, could not be set off under section 25 of the Finance Act, 1964 .
(a) ní bheidh an duine i dteideal faoiseamh faoi alt 309 den Acht Cánach Ioncaim, 1967 , don bhliain 1978-79 ná d'aon bhliain dá éis sin maidir le caillteanas a tabhaíodh sa trádáil roimh an 6ú lá d'Aibreán, 1977,
( a ) the person shall not be entitled to relief under section 309 of the Income Tax Act, 1967 , for the year 1978-79 or any later year in respect of a loss sustained in the trade before the 6th day of April, 1977,
(b) ní bheidh an duine i dteideal faoiseamh faoi alt 311 den Acht Cánach Ioncaim, 1967 , don bhliain 1976-77 ná d'aon bhliain roimhe sin maidir le caillteanas a tabhaíodh sa trádáil, agus
( b ) the person shall not be entitled to relief under section 311 of the Income Tax Act, 1967 , for the year 1976-77 or any earlier year in respect of a loss sustained in the trade, and
“(1) Faoi réir fhorálacha na Caibidle seo, féadfaidh aon éileamh a dhéanfar faoi alt 307 ar fhaoiseamh i leith caillteanas a tabhaíodh in aon trádáil in aon bhliain mheasúnachta (dá ngairtear ‘an bhliain chaillteanais’ dá éis seo) a cheangal go gcinnfear méid an chaillteanais ionann is dá ndéanfaí méid ar cóimhéid leis na liúntais chaipitiúla don bhliain mheasúnachta arb í an bhliain chaillteanais an bhonn-bhliain ina leith a asbhaint le linn brabúis nó gnóchain nó caillteanais na trádála sa bhliain chaillteanais a bheith á ríomh agus féadfar éileamh a dhéanamh amhlaidh d'ainneoin nár tabhaíodh, ar leith ó na liúntais sin, caillteanas sa trádáil sa bhliain chaillteanais.”.
"(1) Subject to the provisions of this Chapter, any claim made under section 307 for relief in respect of a loss sustained in any trade in any year of assessment (hereafter referred to as 'the year of loss') may require the amount of the loss to be determined as if an amount equal to the capital allowances for the year of assessment for which the year of loss is the basis year were to be deducted in computing the profits or gains or losses of the trade in the year of loss and a claim may be so made notwithstanding that, apart from those allowances, a loss had not been sustained in the trade in the year of loss.".
Ar choinníoll nach mbainfidh an mhír seo le caillteanas a tabhaíodh roimh an 6ú lá d'Aibreán, 1981, agus nach ndéanfar an caillteanas sin a chomhiomlánú le brabúis nó gnóchain chun críocha an fho-ailt seo.
Provided that this paragraph shall not apply to a loss sustained prior to the 6th day of April, 1981, and the said loss shall not be aggregated with profits or gains for the purposes of this subsection.
(3) (a) D'ainneoin aon fhoráil in alt 307 den Acht Cánach Ioncaim, 1967 , i gcás ina n-éileofar faoiseamh faoin alt sin i leith caillteanas a tabhaíodh i dtrádáil léasúcháin, déanfar méid an chaillteanais sin, sa mhéid gur inchurtha i leith na liúntas caipitiúil sonraithe é de bhua alt 318 den Acht sin, a áireamh, chun críocha fho-ailt (1) agus (2) (a) den alt sin 307, mar mhéid nach laghdaíonn ach brabúis nó gnóchain na trádála léasúcháin sin amháin agus ní áireofar é mar mhéid a laghdaíonn aon ioncam eile.
( 3 ) ( a ) Notwithstanding any of the provisions of section 307 of the Income Tax Act, 1967 , where relief is claimed under that section in respect of a loss sustained in a trade of leasing, the amount of that loss in so far as, by virtue of section 318 of that Act, it is referable to the specified capital allowances shall be treated for the purposes of subsections (1) and (2) (a) of the said section 307 as reducing profits or gains of that trade of leasing only and shall not be treated as reducing any other income.
Sna cásanna dá dtagraítear i bpointe (a) den chéad fhomhír, i gcás inar méid diúltach an brabús foriomlán ar an méid a bailíodh go sealadach, bainfear an caillteanas a tabhaíodh ón méid a bheidh le haisíoc.
In the cases referred to in point (a) of the first subparagraph, where the overall return on the provisionally collected amount is negative, the loss incurred shall be deducted from the amount to be repaid.