#466605
(I) ina dtugann fostóir an iasacht tosaíochta d’fhostaí,
(I) the preferential loan is made to an employee by an employer,
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#1389297
(I) ina dtugann fostóir iasacht tosaíochta d'fhostaí,
(I) a preferential loan is made to an employee by an employer,
#1483576
(I) ina dtugann fostóir an iasacht tosaíochta d'fhostaí,
(I) the preferential loan is made to an employee by an employer,
#1531553
tá le ‘iasacht tosaíochta’ an bhrí chéanna atá leis in alt 122;
'preferential loan' has the same meaning as in section 122;
#1347822
ciallaíonn “iasacht tosaíochta” iasacht arna tabhairt do phearsa aonair nó dá chéile ag duine is fostóir i ndáil leis an bpearsa aonair ach amháin nach iasacht tosaíochta iasacht más roimh an 6ú lá d'Aibreán, 1979, a tugadh í agus, an tráth a tugadh an iasacht, gur chuid de thrádáil an fhostóra sin iasachtaí a thabhairt do dhaoine, seachas fostaithe, go ceann tréimhse luaite blianta de réir ráta úis nach n-athraíonn le linn ré na n-iasachtaí, agus gur iníoctha ús ina leith de réir ráta úis ar dá réir a thug an fostóir i gcúrsa a thrádála, an tráth a tugadh an iasacht, iasachtaí ar neamhthuilleamaí do dhaoine seachas fostaithe chun tithe cónaithe a cheannach lena n-áitiú ag na hiasachtaithe mar áiteanna cónaithe;
"preferential loan" means a loan made to an individual or his spouse by a person who in relation to the individual is an employer save that a loan shall not be a preferential loan if it was made before the 6th day of April, 1979, and at the time the loan was made, the making of loans to persons, other than employees, for a stated term of years at a rate of interest which does not vary for the duration of the loans, formed part of the trade of the said employer and interest is payable in respect of it at the rate of interest at which the employer in the course of his trade, at the time the loan was made, made loans at arm's length to persons other than employees for the purpose of purchasing dwelling-houses for occupation by the borrowers as residences;
#1389325
“(aa) sonraí a bhaineann le haon iasacht tosaíochta, de réir bhrí alt 8 den Acht Airgeadais, 1982 , atá tugtha, urscaoilte nó díscríofa aige, go hiomlán nó go páirteach, agus sonraí a bhaineann le haon ús atá urscaoilte, díscríofa nó aisíoctha aige go hiomlán nó go páirteach agus ab iníoctha nó a íocadh ar iasacht tosaíochta;
"(aa) particulars of any preferential loan, within the meaning of section 8 of the Finance Act, 1982 , which is made, released or written off by him, in whole or in part, and particulars of any interest released, written off or refunded by him in whole or in part and which was payable or paid on a preferential loan;
#466601
(I) ina mbeidh an t-ús a íoctar ar an iasacht tosaíochta cáilithe le haghaidh faoisimh faoi alt 244, nó
(I) the interest paid on the preferential loan qualifies for relief under section 244, or
#466602
(II) mura n-íoctar ús ar bith ar an iasacht tosaíochta, go mbeadh an t-ús a d’íocfaí ar an iasacht sin (dá mba iníoctha ús) cáilithe amhlaidh,
(II) if no interest is paid on the preferential loan, the interest which would have been paid on that loan (if interest had been payable) would have so qualified,
#492091
“(i) i gcás gurb iasacht cháilitheach an iasacht tosaíochta, ráta 5 faoin gcéad in aghaidh na bliana nó cibé ráta eile (más ann) a fhorordóidh an tAire Airgeadais le rialacháin,”.
“(i) in a case where the preferential loan is a qualifying loan, the rate of 5 per cent per annum or such other rate (if any) prescribed by the Minister for Finance by regulations,”.
#1347846
“(aa) sonraí a bhaineann le haon iasacht tosaíochta, de réir bhrí alt 10 den Acht Airgeadais, 1979 , a thug sé;”
"(aa) particulars of any preferential loan, within the meaning of section 10 of the Finance Act, 1979 , made by him;".
#1483570
(II) mura n-íoctar ús ar bith ar an iasacht tosaíochta, go mbeadh an t-ús a d'íocfaí ar an iasacht sin (dá mba iníoctha ús) cáilithe amhlaidh,
(II) if no interest is paid on the preferential loan, the interest which would have been paid on that loan (if interest had been payable) would have so qualified,
#466607
(III) inar ráta is lú ná 6 faoin gcéad sa bhliain, nó cibé ráta eile (más ann) a fhorordóidh an tAire Airgeadais le rialacháin, an ráta úis ar a dtugann nó ar ar thug an fostóir, i gcúrsa thrádáil an fhostóra an tráth a thugtar nó ar tugadh an iasacht tosaíochta, iasachtaí ar neamhthuilleamaí do dhaoine, seachas fostaithe, chun teach cónaithe a cheannach lena áitiú ag an iasachtaí mar áit chónaithe,
(III) the rate of interest at which, in the course of the employer’s trade at the time the preferential loan is or was made, the employer makes or made loans at arm’s length to persons, other than employees, for the purposes of purchasing a dwelling house for occupation by the borrower as a residence is less than 6 per cent per annum or such other rate (if any) prescribed by the Minister for Finance by regulations,
#497474
(c) in alt 122(1)(a), sa mhíniú ar “iasacht tosaíochta” trí “nach n-íoctar” a chur in ionad “nach iníoctha” agus “a íoctar” a chur in ionad “ar iníoctha”, gach áit a bhfuil sé.
(c) in section 122(1)(a) in the definition of ‘‘preferential loan’’ by substituting ‘‘paid’’ for ‘‘payable’’ in each place.
#1389287
ciallaíonn “iasacht tosaíochta” iasacht, nach iníoctha aon ús ina leith nó ar iníoctha ús ina leith de réir ráta tosaíochta, a thugann duine go díreach nó go neamhdhíreach do phearsa aonair nó do chéile na pearsan aonair, ar duine é is fostóir i ndáil leis an bpearsa aonair;
"preferential loan" means a loan, in respect of which no interest is payable or interest is payable at a preferential rate, made directly or indirectly to an individual or his spouse by a person who in relation to the individual is an employer;
#1389301
(III) inar ráta is lú ná 12 faoin gcéad sa bhliain an ráta úis ar a dtugann nó ar ar thug an fostóir, i gcúrsa a thrádála an tráth ar tugadh an iasacht tosaíochta, iasachtaí ar neamhthuilleamaí do dhaoine, seachas fostaithe, chun teach cónaithe a cheannach lena áitiú ag an iasachtaí mar áit chónaithe,
(III) the rate of interest at which the employer in the course of his trade at the time the preferential loan is or was made makes or made loans at arm's length to persons, other than employees, for the purposes of purchasing a dwelling house for occupation by the borrower as a residence is less than 12 per cent. per annum,
#1483560
—Leasaítear leis seo alt 8 den Acht Airgeadais, 1982 , maidir leis an mbliain 1989-90 agus blianta measúnachta dá éis, trí na mínithe seo a leanas, faoi seach, a chur in ionad na mínithe ar “iasacht tosaíochta” agus “an ráta sonraithe” i bhfo-alt (1) (a):
— Section 8 of the Finance Act, 1982 , is hereby amended, as respects the year 1989-90 and subsequent years of assessment, by the substitution in subsection (1) ( a ) of the following definitions, respectively, for the definitions of "preferential loan" and "the specified rate":
#1483562
“ciallaíonn ‘iasacht tosaíochta’ iasacht, nach iníoctha aon ús ina leith nó ar iníoctha ús ina leith de réir ráta tosaíochta, a thugann duine go díreach nó go neamhdhíreach do phearsa aonair nó do chéile na pearsan aonair, ar duine é is fostóir i ndáil leis an bpearsa aonair nó le céile na pearsan aonair, ach ní fholaíonn sé aon iasacht den sórt sin ar iníoctha ús ina leith de réir ráta nach lú ná an ráta úis ar dá réir a thugann an fostóir, i gcúrsa a chuid trádála, iasachtaí coibhéiseacha chun críocha dá samhail ar neamhthuilleamaí do dhaoine seachas fostaithe nó a gcéilí;
"preferential loan' means a loan, in respect of which no interest is payable or interest is payable at a preferential rate, made directly or indirectly to an individual or his spouse by a person who in relation to the individual or his spouse is an employer, but does not include any such loan in respect of which interest is payable at a rate that is not less than the rate of interest at which the employer in the course of his trade makes equivalent loans for similar purposes at arm's length to persons other than employees or their spouses;
#1483568
(I) ina mbeidh an t-ús a íoctar ar an iasacht tosaíochta, cáilithe le haghaidh faoisimh faoi alt 76 (1) (c) nó 496 den Acht Cánach Ioncaim, 1967 , nó faoi mhír 1 (2) de Chuid III de Sceideal 6 a ghabhann leis an Acht sin, nó
(I) the interest which is paid on the preferential loan qualifies for relief under section 76 (1) ( c ) or 496 of, or paragraph 1 (2) of Part III of Schedule 6 to, the Income Tax Act, 1967 , or
#1483580
(III) inar ráta is lú ná 10 faoin gcéad sa bhliain, nó cibé ráta eile (más ann) a bheidh forordaithe ag an Aire Airgeadais le rialacháin, an ráta úis ar a dtugann nó ar ar thug an fostóir, i gcúrsa a chuid trádála an tráth a dtugtar nó ar tugadh an iasacht tosaíochta, iasachtaí ar neamhthuilleamaí do dhaoine, seachas fostaithe, chun teach cónaithe a cheannach lena áitiú ag an iasachtaí mar áit chónaithe,
(III) the rate of interest at which the employer in the course of his trade at the time the preferential loan is or was made makes or made loans at arm's length to persons, other than employees, for the purposes of purchasing a dwelling-house for occupation by the borrower as a residence is less than 10 per cent. per annum or such other rate (if any) as stands prescribed by the Minister for Finance by regulations,
#1531557
(2) I gcás go ndéanfaidh fostaí, nó duine atá bainteach leis nó léi, scaireanna a fháil i gcuideachta (cibé acu is í nó nach í an chuideachta is fostóir í) agus go bhfaighfear na scaireanna sin ar shaorluach de bhun cirt nó deise atá ar fáil mar gheall ar a fhostaíocht nó a fostaíocht, measfar go dtairbhíonn sé nó sí d'iasacht nach iníoctha ús uirthi (dá ngairtear ‘iasacht bharúlach’ san alt seo) arna tabhairt go díreach nó go neamhdhíreach dó nó di ag duine atá, an tráth a thugtar an iasacht, nó a thagann chun bheith, tráth éigin tar éis an iasacht a thabhairt, ina fhostóir nó ina fostóir i ndáil leis an bpearsa aonair agus measfar gur iasacht tosaíochta lena mbaineann alt 122 an iasacht bharúlach sin.
(2) Where an employee, or a person connected with him or her, acquires shares in a company (whether the employing company or not) and those shares are acquired at an under-value in pursuance of a right or opportunity available by reason of his or her employment, he or she shall be deemed to have the benefit of a loan on which no interest is payable (in this section referred to as the 'notional loan') made directly or indirectly to him or her by a person who at the time the loan is made is, or who at a time subsequent to the making of the loan becomes, an employer in relation to the individual and such notional loan shall be deemed to be a preferential loan to which section 122 applies.