#1227024
ciallaíonn “díbhinn” díbhinn a n-údaraítear le halt 456 cáin a bhaint aisti;
"dividend" means a dividend from which deduction of tax is authorised by section 456;
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#1299612
(a) aon díbhinn a d'íoc an chuideachta, lena n-áirítear díbhinn caipitil;
( a ) any dividend paid by the company, including a capital dividend;
#2443211
duine nádúrtha, agus is díbhinn phátrúnachta ó chomharchumann soláthair í an díbhinn a fhaightear;
a natural person, and the dividend received is a patronage dividend from a supply cooperative;
#1286869
aon díolaíochtaí i leith seirbhísí a rinne sé don chuideachta sin nó ar mhaithe léi nó a rinne sé d'aon duine a bhfuil baint aige leis an gcuideachta sin nó ar mhaithe leis, nó má fhaigheann sé díolaíochtaí i leith na seirbhísí sin nach leor, i dtuairim na gCoimisinéiri Ioncaim, mar chomaoin i leith na seirbhísí a rinneadh amhlaidh, agus go bhfaighidh sé díbhinn i leith scaireanna atá aige sa chuideachta sin. áireofar gur díolaíochtaí de chuid an duine sin an méid sin den díbhinn sin (dá ngairtear an chuid iomchuí den díbhinn san alt seo) ar chomaoin é, i dtuairim na gCoimisinéirí Ioncaim, i leith na seirbhísí a rinneadh amhlaidh agus beidh an méid sin inmhuirir i leith cánach faoi Sceideal E mar dhíolaíochtaí a íocadh leis ar an dáta ab iníoctha an díbhinn sin, agus is é méid na ndíolaíochtaí a mhuirearófar amhlaidh an méid is comhionann, tar éis cáin a asbhaint de réir an ráta is cuí don díbhinn, leis an nglanmhéid is iníoctha den chuid iomchuí den díbhinn.
receives no emoluments in respect of services rendered by him to or for the benefit of the said company or to or for the benefit of any person connected with that company or receives emoluments in respect of such services which, in the opinion of the Revenue Commissioners, are not adequate as consideration for the services so rendered, and receives a dividend in respect of shares held by him in the said company, so much of that dividend (in this section referred to as the relevant part of the dividend) as is, in the opinion of the Revenue Commissioners, in consideration of the services so rendered shall be deemed to be emoluments of that person and shall be chargeable to tax under Schedule E as emoluments paid to him on the date on which the said dividend was payable, and the amount of the emoluments to be so charged shall be the amount which, after deduction of tax at the rate appropriate to the dividend, is equal to the net amount payable of the relevant part of the dividend.
#1033521
(4) I gcás inar híocadh díbhinn roimh an Acht seo a rith, agus ina mbeadh aon fhaoiseamh ó chánachas dúbalta le cur san áireamh maidir leis an díbhinn sin dá mba gur bhain an t-alt seo léi, cuirfear an faoiseamh sin san áireamh, a mhéid is féidir é, nuair a bheas an ráta Éireannach laghdaithe á chinneadh maidir leis an gcéad díbhinn lena mbaineann an t-alt seo agus is iníoctha ag an gcuideachta, agus aon chuid den fhaoiseamh sin nach féidir a chur san áireamh amhlaidh cuirfear san áireamh í, a mhéid is féidir é, maidir leis an gcéad díbhinn ina dhiaidh sin, agus mar sin de.
(4) Where a dividend has been paid before the passing of this Act, and any double taxation relief would have fallen to be taken into account in relation to that dividend if this section had applied thereto, that relief shall be taken into account as far as possible in determining the reduced Irish rate in relation to the first dividend payable by the company to which this section applies, and any part of that relief which cannot be so taken into account shall as far as possible be taken into account in relation to the next succeeding dividend, and so on.
#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.
#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.
#1227036
(3) Más rud é (cibé acu roimh an tAcht seo a rith nó dá éis) gur íocadh díbhinn roimh ordú lena mbaineann alt 361 (1) a bheith déanta ag an Rialtas agus go mbeadh aon fhaoiseamh ó chánachas dúbailte le cur i gcuntas maidir leis an díbhinn sin dá mbaineadh an t-alt seo léi, cuirfear an faoiseamh sin, i gcuntas, a mhéid is féidir é, le linn an ráta Éireannach laghdaithe a bheith á chinneadh maidir leis an gcéad díbhinn lena mbaineann a t-alt seo agus is iníoctha ag an gcuideachta, agus aon chuid den fhaoiseamh sin nach féidir a chur i gcuntas amhlaidh cuirfear i gcuntas í, a mhéid is féidir é, maidir leis an gcéad díbhinn ina dhiaidh sin, agus mar sin de.
(3) Where (whether before or after the passing of this Act) a dividend has been paid before the making by the Government of an order to which section 361 (1) relates, and any double taxation relief would have fallen to be taken into account in relation to that dividend if this section had applied thereto, that relief shall be taken into account as far as possible in determining the reduced Irish rate in relation to the first dividend payable by the company after the making of the order, and any part of that relief which cannot be so taken into account shall as far as possible be taken into account in relation to the next succeeding dividend, and so on.
#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.
#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.
#1286883
(6) I gcás scaireanna a n-íoctar díbhinn ina leith a bheith ag duine i gcuideachta cháinfhaoisimh is duine a bhfuil baint aige le duine eile (ar duine é an duine eile sin ba dhuine a mbainfeadh fo-alt (3) leis dá mba aige a bhí na scaireanna agus dá mbá é a fuair an díbhinn). ansin, chun críocha an fho-ailt sin (3). measfar gur ag an dara duine a luaitear atá na scaireanna agus measfar go bhfuair sé an díbhinn i leith na scaireanna ar an dáta ab iníoctha an díbhinn.
(6) Where shares in respect of which a dividend is pall are held in a tax-relieved company by a person who is connected with another person (that other person being a person who if he held the shares and received the dividend would be a person to whom subsection (3) applies), then, for the purposes of the said subsection (3), the shares shall be regarded as being held by the second mentioned person and the dividend shall be regarded as having been received by him in respect of the shares on the date on which the dividend was payable.
#1301715
ciallaíonn “díbhinn tosaíochta” díbhinn is iníoctha ar scair thosaíochta nó ar stoc tosaíochta de réir ráta shocair faoin gcéad nó, i gcás díbhinn a bheith iníoctha ar scair thosaíochta nó ar stoc tosaíochta go páirteach de réir ráta shocair faoin gcéad agus go páirteach de réir ráta athraithigh, ciallaíonn sé an chuid sin den díbhinn sin is iníoctha de réir ráta shocair faoin gcéad;
"preference dividend" means a dividend payable on a preferred share or preferred stock at a fixed rate per cent. or, where a dividend is payable on a preferred share or preferred stock partly at a fixed rate per cent. and partly at a variable rate, such part of that dividend as is payable at a fixed rate per cent.;
#1304534
(4) In alt 54 (6) den Acht Airgeadais, 1974 , cuirfear “a ndéantar dáileadh” in ionad “a n-íoctar díbhinn”, “a fuair an dáileadh” in ionad “a fuair an díbhinn”, “go bhfuair sé an dáileadh” in ionad “go bhfuair sé an díbhinn” agus “a rinneadh an dáileadh” in ionad “ab iníoctha an díbhinn”, agus tá an t-alt sin 54 (6), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfomhír seo.
(4) In section 54 (6) of the Finance Act, 1974 , for "dividend" in each place where it occurs there shall be substituted distribution for "paid" there shall be substituted "made" and for "payable" there shall be substituted "made" and the said section 54 (6), as so amended, is set out in the Table to this subparagraph.
#1119515
(3) Ní bhaineann mír (1) den Airteagal seo le cásanna arb éard í an díbhinn a n-éilítear díolúine ina leith díbhinn ar shealbhán scaireanna nó stoic a fuair an duine a éilíonn an díolúine, nó a meastar a fuair sé, roimh an ochtú lá d'Aibreán, naoi gcéad déag caoga a naoi, ach amháin sa mhéid gur díbhinn í an díbhinn sin lena mbaineann fo-alt (2) den Alt sin a ceathair nó fo-alt (2) den Alt sin caoga a haon de dhroim (díreach nó neamhdhíreach) asbhaint a bheith le déanamh maidir le díbhinn eile, a fuair comhlacht corpraithe seachas an duine atá ag éileamh díolúine ó shealbhán scaireanna nó stoic a fuair, nó a meastar a fuair, an comhlacht corpraithe an t-ochtú lá sin d'Aibreán nó dá éis, le linn a bheith ag cinneadh ioncaim an chomhlachta chorpraithe sin d'fhaibhrigh tar éis dáta áirithe;
(3) Paragraph (1) of this Article does not relate to cases where the dividend in respect of which exemption is claimed is one on a holding of shares or stock acquired by the person claiming exemption, or regarded as having been acquired by him, before the eighth day of April, nineteen hundred and fifty-nine except in so far as that dividend is one falling within subsection (2) of the said Section four or subsection (2) of the said Section fifty-one by reason (directly or indirectly) that in respect of another dividend, received by a body corporate other than the person claiming exemption from a holding of shares or stock acquired, or regarded as acquired, by the body corporate on or after the said eighth day of April, a deduction is to be made in determining the income of that body corporate arising after a given date;
#468058
(ii) tríd an míniú ar "díbhinn" a scriosadh, agus
(ii) by the deletion of the definition of "dividend", and
#492980
(ii) i gcás nach as brabúis shonraithe a íoctar an díbhinn an oiread sin den díbhinn a mbeidh idir é agus méid na díbhinne sin an chomhréir chéanna a bheidh idir méid bhrabúis trádála na cuideachta don tréimhse a n-íoctar an díbhinn uaithi agus iomlán bhrabúis na cuideachta don tréimhse sin, agus”,
(ii) where the dividend is not paid out of specified profits so much of the dividend, as bears to the amount of that dividend the same proportion as the amount of trading profits of the company for the period out of which the dividend is paid bears to the total profits of the company for that period, and”,
#492983
(b) I gcás go bhfuil díbhinn ar áireamh in ioncam cuideachta is inmhuirearaithe i leith cánach faoi Chás III de Sceideal D, is díbhinn lena mbaineann an fo-alt seo, arna híoc leis an gcuideachta ag cuideachta eile ansin déileálfar leis an díbhinn chun críocha fho-alt (3) mar dhíbhinn arna híoc ag an gcuideachta eile as brabúis thrádála na cuideachta eile.
(b) Where the income of a company which is chargeable to tax under Case III of Schedule D includes a dividend, being a dividend to which this subsection applies, paid to the company by another company then the dividend shall be treated for the purposes of subsection (3) as a dividend paid by the other company out of trading profits of the other company.
#577180
díbhinn ó chorparáid phoiblí a shaothraíonn acmhainní nádúrtha;
dividend from a public corporation exploiting natural resources;
#578834
Tá an aistarraingt sin comhionann le díbhinn a íocann corparáid lena scairshealbhóirí.
Such a withdrawal is equivalent to the payment of a dividend by a corporation to its shareholders.
#1024834
Ar choinníoll, in aon chás ina mbeidh breis ag an díbhinn iomlán ar na brabúis atá ar fáil chun a ndáilithe don tréimhse ar híocadh an díbhinn ina haghaidh, gur tuigthe gurb é atá sna brabúis dá bhfreagrann an díbhinn iomlán ná na brabúis don tréimhse sin móide an oiread sin de na brabúis a bhí ar fáil chun a ndáilithe do thréimhsí roimhe sin (seachas brabúis a dáileadh cheana) is ionann agus an bhreis;
Provided that in any case where the total dividend exceeds the profits available for distribution of the period in respect of which the dividend was paid, the profits represented by the total dividend shall be deemed to the profits of of that period plus so much of the profits available for distribution of proceeding periods (other than profits previously distributed) as is equal to the excees;
#1033511
ciallaíonn an abairt “an chuideachta” comhlucht daoine a íocas díbhinn lena mbaineann an talt seo;
the expression "the company" means a body of persons paying a dividend to which this section applies;
#1033549
(5) I gcás ina n-áirítear sa bhfaoiseamh ó chánachas dúbalta d'aon bhliain mheasúnuithe aon chreidmheas a cuireadh san áireamh chun go gcinnfí an ráta Éireannach laghdaithe is infheidhme maidir le haon díbhinní a fuair an chuideachta, is tuigthe gurb é méid atá sa chreidmheas sin suim na méideanna a gheibhtear trí fheidhm a thabhairt maidir le gach díbhinn acu sin don ráta is comhionann leis an mbreis atá ag an ráta cánach a húdaraítear a bhaint as an díbhinn sin, le Riail 20 de na Rialacha Ginearálta, ar an ráta Éireannach laghdaithe is infheidhme maidir leis an díbhinn sin.
(5) Where the double taxation relief for any year of assessment includes any credit which has been taken into account for the purposes of determining the reduced Irish rate applicable to any dividends received by the company, the amount of that credit shall be taken to be the sum of the amounts which are produced by applying to each such dividend the rate which represents the excess of the rate of tax authorised to be deducted from that dividend by Rule 20 of the General Rules over the reduced Irish rate applicable to that dividend.
#1034210
(a) má híoctar an díbhinn in aghaidh tréimhse sonraithe, brabúis na tréimhse sin;
( a ) if the dividend is paid for a specified period, the profits of that period;
#1034224
(b) ina n-íocfar díbhinn nach d'aicme a bhforálann an Coinbhinsiún amhlaidh ina taobh,
( b ) a dividend is paid which is not of a class in relation to which the Convention so provides,
#1076641
(a) má híoctar an díbhinn in aghaidh tréimhse sonraithe, brabúis na tréimhse sin;
( a ) if the dividend is paid for a specified period, the profits of that period;
#1076645
(c) mura n-íoctar an díbhinn in aghaidh tréimhse sonraithe ná as brabúis sonraithe, brabúis na tréimhse deiridh dar hullmhaíodh cuntais an chomhluchta chorpraithe agus a chríochnaigh sara raibh an díbhinn iníoctha:
( c ) if the dividend is paid neither for a specified period nor out of specified profits, the profits of the last period for which accounts of the body corporate were made up which ended before the dividend became payable:
#1076656
(b) ina n-íocfar díbhinn nach d'aicme a bhforálann an Comhaontú amhlaidh ina taobh,
( b ) a dividend is paid which is not of a class in relation to which the Agreement so provides,
#1080763
(2) (a) Más as na brabúis a híocfar díbhinn go hiomlán nó go páirteach agus, maidir leis an díbhinn sin, gur laistigh den chéad téarma a bheas iomlán na tréimhse díbhinne, beidh an chuideachta i dteideal cáin ioncaim d'asbhaint, do réir Rialach 20 de na Rialacha Ginearálta, den chuid, más aon chuid é, den díbhinn a ghabhas thar an iocaíocht iomchuí, ach ní bheidh an chuideachta i dteideal cáin ioncaim d'asbhaint den íocaíocht iomchuí.
(2) ( a ) Where a dividend is paid wholly or in part out of the profits and, as respects such dividend, the dividend period is wholly within the first term, the company shall be entitled to deduct income tax in accordance with Rule 20 of the General Rules from such part, if any, of the dividend as exceeds the relevant payment, but shall not be entitled to deduct income tax from the relevant payment.
#1107029
(a) más in aghaidh tréimhse sonraithe a íocfar an díbhinn, brabúis na tréimhse sin;
( a ) if the dividend is paid for a specified period, the profits of that period;
#1107043
(b) go n-íocfar díbhinn nach díbhinn d'aicme a mbeidh foráil den tsórt sin maidir léi sna comhshocraíochtaí,
( b ) a dividend is paid which is not of a class in relation to which the arrangements so provide,
#1107045
ansin, má íoctar an díbhinn le cuideachta a bhfuil urlámh, díreach nó neamhdhíreach, aici ar chuid nach lú ná leath na cumhachta vótála sa chuideachta a íocfaidh an díbhinn, lamhálfar creidmheas fé is dá mba dhíbhinn d'aicme a bhfuil foráil den tsórt sin maidir léi sna comhshocraíochtaí an díbhinn.
then, if the dividend is paid to a company which controls, directly or indirectly, not less than one half of the voting power in the company paying the dividend, credit shall be allowed as if the dividend were a dividend of a class in relation to which the arrangements so provide. [GA]
#1107106
(3) I gcás inar amhlaidh a bheidh, i rith na tréimhse dar tosach an dáta iomchuí agus dar críoch an dáta ar iníoctha an díbhinn, nach dtáinig aon díbhinn roimhe sin chun bheith iníoctha ar na scaireanna den aicme a bheidh i gceist, measfar iomlán brabús na cuideachta sa tréimhse, lúide aon asbhaint a bheidh le déanamh faoin bhfo-mhír dheiridh roimhe seo, a bheith ar fáil chun an díbhinn a íoc.
(3) In a case where, in the period beginning on the relevant date and ending on the date on which the dividend is payable, no previous dividend became payable on the shares of the class in question, the whole of the profits of the company arising in the period, less any deduction to be made under the last foregoing subparagraph, shall be regarded as available for payment of the dividend.
#1107108
(4) Má tháinig aon díbhinn roimhe sin chun bheith iníoctha ar na scaireanna céanna sa tréimhse sin, cinnfear de réir na míreanna roimhe seo an méid, más aon mhéid é, den díbhinn sin roimhe sin a mheasfar a íocadh as brabúis a carnadh roimh an dáta iomchuí, agus measfar brabúis na cuideachta, sa tréimhse adúradh, lúide aon asbhaint a bheidh le déanamh mar adúradh, a bheith ar fáil go príomha chun glan-mhéid na díbhinne roimhe sin a íoc a mhéid nach measfar í a bheith arna híoc as brabúis a carnadh roimh an dáta iomchuí agus ní mheasfar a bheith ar fáil chun an díbhinn is déanaí a íoc ach an iarmhéid sin a bheidh fágtha má bhíonn aon armhéid fágtha.
(4) If any previous dividend became payable in the said period on the same shares, there shall be determined in accordance with the foregoing paragraphs the extent, if any, to which that previous dividend is to be regarded as paid out of profits accumulated before the relevant date, and the profits of the company arising in the said period, less any deduction to be made as aforesaid, shall be regarded as primarily available for payment of the net amount of that previous dividend so far as it is not regarded as paid out of profits accumulated before the relevant date and only such balance, if any, as remains shall be regarded as available for payment of the later dividend.
#1117882
(a) folaíonn “ús” díbhinn;
( a ) "interest" includes a dividend;
#1129356
Díbhinn ó áit lasmuigh den Stát do phearsa a chónaigh ansin tráth.
Dividend from outside the State to individual formerly resident there.
#1186306
Ní íocfar díbhinn ar bith ar bhealach ar bith seachas as brabúis.
No dividend shall be paid otherwise than out of profits.
#1186311
Faoi réir cearta aon daoine, más ann, a bheidh i dteideal scaireanna lena ngabhfaidh cearta speisialta maidir le díbhinn, dearbhófar agus íocfar gach díbhinn de réir na suimeanna a íocadh nó ar creidiúnaíodh a n-íoc, ar na scaireanna a n-íocfar an díbhinn ina leith, ach ní dhéanfar aon suim a íocadh, nó ar creidiúnaíodh a híoc, ar scair, i dtosach ar ghlaochanna, a áireamh chun críche an rialacháin seo mar shuim a íocadh ar an scair.
Subject to the rights of persons, if any, entitled to shares with special rights as to dividend, all dividends shall be declared and paid according to the amounts paid or credited as paid on the shares in respect whereof the dividend is paid, but no amount paid or credited as paid on a share in advance of calls shall be treated for the purposes of this regulation as paid on the share.
#1186323
Ní shaothróidh aon díbhinn ús i gcoinne na cuideachta.
No dividend shall bear interest against the company.
#1213845
Ar Choinníoll, i gcás ina ndearna comhlacht corpraithe, sular ghlac sé rogha faoin alt seo, díbhinn a íoc agus go bhfuil breis ag an méid cánach ioncaim a bhí sé i dteideal a bhaint as an díbhinn ar an méid a bheadh sé i dteideal faoi alt 15 (2) den Acht Airgeadais (Forála Ilghnéitheacha), 1956 , a asbhaint dá nglacfaí an rogha sular íocadh an díbhinn, go ndéanfar aon fhaoiseamh ó cháin ioncaim ab inlamháilte mura mbeadh sin a laghdú méid na breise.
Provided that where, before an election was made by it under this section, a body corporate has paid a dividend and the amount of income tax which it was entitled to deduct from the dividend exceeds the amount which, under section 15 (2) of the Finance (Miscellaneous Provisions) Act, 1956 , it would have been entitled to deduct if the election had been made before the dividend was paid, any relief from income tax which would otherwise have been allowable shall be reduced by the amount of the excess.
#1213847
(5) I gcás inarb é ioncam nó cuid d'ioncam aon duine d'aon bhliain mheasúnachta díbhinn a raibh éifeacht maidir léi ag an gcoinníoll a ghabhann le fo-alt (4) den alt seo, beidh teideal ag an duine sin a éileamh go n-aisíocfar leis an méid sin, más aon mhéidé, cánach ioncaim agus forchánach a laghdóidh a dhliteanais iomlána i leith na gcánacha sin go dtí an méid arbh é a dhliteanais é dá n-asbhainfí cáin ioncaim as an díbhinn de réir an ráta ar dá réir ab inasbhainte í dá mba rud é go raibh éifeacht ag fo-alt (1) den alt seo maidir leis an gcomhlacht corpraithe an tráth a íocadh an díbhinn.
(5) Where for any year of assessment the income of any person consists of, or includes, a dividend in relation to which the proviso to subsection (4) of this section has had effect, the person shall be entitled to claim such repayment, if any, of income tax and sur-tax as will reduce his total liabilities to those taxes to what those liabilities would have been if income tax had been deducted from the dividend at the rate at which it would have been deductible if subsection (1) of this section had had effect in relation to the body corporate at the time when the dividend was paid.
#1214544
—(1) Féadfaidh comhaltaí chomhar creidmheasa ag gach cruinniú ginearálta bliantúil den chomhar creidmheasa díbhinn nach mó ná deich faoin gcéad de luach ainmniúil scaireanna chomhar creidmheasa a dhearbhú ar na scaireanna sin, agus déanfar aon díbhinn den sórt sin a íoc ar na scaireanna uile a bhí gan íoc i ndeireadh na bliana airgeadais roimhe sin, agus beidh teideal ag aon scaireanna a leithroinneadh i rith na bliana airgeadais sin chun coda coibhneasaí den díbhinn agus chun críche an teidil sin ní thabharfar aird ar chuid de mhí.
—(1) A dividend on the shares of a credit union, not exceeding ten per cent. of the nominal value of the shares, may be declared by the members of the credit union at each annual general meeting of the credit union, and any such dividend shall be paid on all shares outstanding at the end of the preceding financial year, shares which have been allotted during that financial year being entitled to a proportional part of the dividend and a portion of a month being disregarded for the purpose of such entitlement.
#1227026
ciallaíonn “an chuideachta” comhlacht daoine a íocann díbhinn;
"the company" means a body of persons paying a dividend:
#1227044
(2) Measfar gurb é an ráta Éireannach laghdaithe maidir le haon díbhinn an ráta a gheofar—
(2) The reduced Irish rate in relation to any dividend shall be taken to be the rate which is produced by deducting—
#1227048
(b) an ráta cánach a údaraítear a bhaint as an díbhinn le halt 456.
( b ) the rate of tax authorised to be deducted from the dividend by section 456.
#1227064
(5) I gcás ina n-áirítear san fhaoiseamh ó chánachas dúbailte d'aon bhliain mheasúnachta aon chreidmheas a cuireadh i gcuntas chun cinneadh a dhéanamh ar an ráta Éireannach laghdaithe ab inchurtha chun feidhme maidir le haon díbhinní a fuair an chuideachta, measfar gurb é méid an chreidmheasa sin suim na méideanna a fhaightear trí fheidhm a thabhairt maidir le gach díbhinn acu sin don ráta is ionann agus an bhreis atá ag an ráta cánach a údaraítear a bhaint as an díbhinn sin, le halt 456, ar an ráta Éireannach laghdaithe is inchurtha chun feidhme maidir leis an díbhinn sin.
(5) Where the double taxation relief for any year of assessment includes any credit which has been taken into account for the purposes of determining the reduced Irish rate applicable to any dividends received by the company, the amount of that credit shall be taken to be the sum of the amounts which are produced by applying to each such dividend the rate which represents the excess of the rate of tax authorised to be deducted from that dividend by section 456 over the reduced Irish rate applicable to that dividend.
#1227142
(a) folaíonn “ús” díbhinn;
( a ) "interest" includes a dividend;
#1227202
(2) Má tharlaíonn i gcás duine ag a mbeidh teideal faoin Acht seo chun díolúine ó cháin ioncaim a fholaíonn díbhinní ó scaireanna go dtiocfaidh sé chun teideal a bheith aige chun díbhinn a fháil ó shealbhán scaireanna de chineál lena mbaineann an t-alt seo is scaireanna a díoladh leis nó a eisíodh chuige nó a fuair sé ar shlí eile tráth nach mó ná sé bliana roimh an dáta a thiocfaidh an díbhinn chun bheith iníoctha, agus go n-íocfar aon chuid den díbhinn as brabúis a charnaigh roimh an dáta a fuarthas na scaireanna amhlaidh, ansin, má bhíonn na scaireanna sin nó na scaireanna sin mar aon le—
(2) Where a person entitled under this Act to an exemption from income tax which extends to dividends on shares becomes entitled to receive a dividend on a holding of shares of a class to which this section applies, being shares sold or issued to him or otherwise acquired by him not more than six years before the date on which the dividend becomes payable, and the dividend is to any extent paid out of the profits accumulated before the date on which the shares were so acquired, then, if those shares, or those shares together with—
#1227489
(2) (a) Más as na brabúis a íocfar díbhinn go hiomlán nó go páirteach agus, maidir leis an díbhinn sin, gur laistigh de thréimhse (dá ngairtear an chéad téarma anseo feasta sa Chaibidil seo) ocht mí is daichead dar tosach an lá tosaithe a bheidh iomlán na tréimhse díbhinne, beidh an chuideachta i dteideal cáin ioncaim a asbhaint, de réir alt 456 den chuid sin, más aon chuid é, den díbhinn a ghabhann thar an íocaíocht iomchuí, ach ní bheidh an chuideachta i dteideal cáin ioncaim a asbhaint as an íocaíocht iomchuí.
(2) ( a ) Where a dividend is paid wholly or in part out of the profits and, as respects such dividend, the dividend period is wholly within a period (hereafter in this Chapter referred to as the first term) of forty-eight months beginning on the commencement day, the company shall be entitled to deduct income tax in accordance with section 456 from such part, if any, of the dividend as exceeds the relevant payment, but shall not be entitled to deduct income tax from the relevant payment.
#1227808
Ar choinníoll, i gcás ina ndearna comhlacht corpraithe, sula ndearna sé rogha faoin alt seo, díbhinn a íoc agus go bhfuil breis ag an méid cánach ioncaim a bhí sé i dteideal a bhaint as an díbhinn ar an méid a bheadh sé i dteideal faoi alt 410 (2) a asbhaint dá ndéanfaí an rogha sular íocadh an díbhinn, go ndéanfar aon fhaoiseamh ó cháin ioncaim ab inlamháilte mura mbeadh sin a laghdú méid na breise.
Provided that where, before an election was made by it under this section, a body corporate has paid a dividend and the amount of income tax which it was entitled to deduct from the dividend exceeds the amount which, under section 410 (2), it would have been entitled to deduct if the election had been made before the dividend was paid, any relief from income tax which would otherwise have been allowable shall be reduced by the amount of the excess.
#1227810
(5) I gcás inarb é ioncam nó cuid d'ioncam aon duine d'aon bliain mheasúnachta díbhinn a raibh éifeacht maidir léi ag an gcoinníoll a ghabhann le fo-alt (4), beidh teideal ag an duine a éileamh go n-aisíocfar leis an méid sin cánach ioncaim agus forchánach, más aon mhéid é, a laghdóidh a dhliteanais iomlána i leith na gcánacha sin go dtí an méid arbh é a dhliteanais é dá n-asbhainfí cáin ioncaim as an díbhinn de réir an ráta ar dá réir ab inasbhainte í dá mba rud é go raibh éifeacht ag fo-alt (1) maidir leis an gcomhlacht corpraithe an tráth a íocadh an díbhinn.
(5) Where for any year of assessment the income of any person consists of, or includes, a dividend in relation to which the proviso to subsection (4) has had effect, the person shall be entitled to claim such repayment, if any, of income tax and sur-tax as will reduce his total liabilities to those taxes to what those liabilities would have been if income tax had been deducted from the dividend at the rate at which it would have been deductible if subsection (1) had had effect in relation to the body corporate at the time when the dividend was paid.