#1292827
—Má thugtar do dhuine, nó má fhaigheann sé ó dhuine amháin nó níos mó lena bhfuil baint aige, trí dhá idirbheart nó níos mó, sócmhainní ar 1ú a margadhluach comhiomlán, arna mbreithniú ar leithligh i ndáil leis na hidirbhearta leithleacha eile, ná margadhluach comhiomlán na sócmhainní sin arna mbreithniú le chéile, ansin chun críocha an Achta seo glacfar leis gurb é margadhluach na sócmhainní, nuair is iomchuí, an margadhluach is mó agus déanfar an luach sin a chionroinnt go rátúil i leith na ndiúscairtí ar leithligh.
—If a person is given, or acquires from one or more persons with whom he is connected, by way of two or more transactions, assets of which the aggregate market value, when considered separately in relation to the separate other transactions, is less than the aggregate market value of those assets when considered together, then for the purposes of this Act the market value of the assets where relevant, shall be taken to be the larger market value and that value shall be apportioned rateably to the respective disposals.