#1305604
—(1) Déanfaidh na Coimisinéirí margadhluach gach scaire i gcuideachta thrádála phríobháideach ar cuideachta í (tar éis an bronntanas nó an oidhreacht a ghlacadh), ar dháta an bhronntanais nó ar dháta na hoidhreachta, faoi rialú an deontaí nó an chomharba, a fhionnadh, chun críocha cánach, ionann is dá mba chuid í de chnuasach scaireanna ar leor a líon le go mbeadh rialú ar an gcuideachta ag úinéir an chnuasaigh.
—(1) The market value of each share in a private trading company which (after the taking of the gift or of the inheritance) is, on the date of the gift or on the date of the inheritance, a company controlled by the donee or the successor, shall be ascertained by the Commissioners, for the purposes of tax, as if it formed part of a group of shares sufficient in number to give the owner of the group control of the company.