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6 thoradh in 3 dhoiciméad

  1. #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.

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  2. #1305663

    —(1) Chun críocha an Achta seo, is é margadhluach gach scaire i gcuideachta neamhthrádála 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, cibé suim ab iníoctha i leith na scaire le húinéir na scaire dá mbeadh an chuideachta arna foirceannadh go saorálach agus na sócmhainní go léir arna réadú ar an dáta ar a mbeidh an scair le luacháil.

    —(1) The market value of each share in a private non-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 for the purposes of this Act, be such sum as would have been payable in respect of the share to the owner thereof if the company had been voluntarily wound up and all the assets realised on the date at which the share is to be valued.

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  3. #1305776

    agus go nglacann deontaí nó comharba an céanna ar feirmeoir é ar an dáta luachála agus tar éis an bronntanas nó an oidhreacht a ghlacadh, beidh feidhm ag forálacha alt 18 (seachas fo-alt 7 (b) de) i ndáil le maoin talmhaíochta mar atá feidhm acu i ndáil le maoin eile faoi réir na modhnuithe seo a leanas—

    and is taken by a donee or successor who is, on the valuation date and after taking the gift or inheritance, a farmer, the provisions of section 18 (other than subsection 7 (b) thereof) shall apply in relation to agricultural property as they apply in relation to other property subject to the following modifications—

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  4. #1305818

    (7) Beidh éifeacht le forálacha fho-alt (2) i ndáil le maoin talmhaíochta ar crainn nó casarnach í ionann is dá bhfágfaí ar lár as na focail “agus go nglacann deontaí nó comharba an céanna ar feirmeoir é ar an dáta luachála agus tar éis an bronntanas nó an oidhreacht a ghlacadh,”.

    (7) The provisions of subsection (2) shall have effect in relation to agricultural property which consists of trees or underwood as if the words "and is taken by a donee or successor who is, on the valuation date and after taking the gift or inheritance, a farmer," were omitted therefrom.

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  5. #1391490

    —I gcás ina ndéanfar, ar threoir ón diúscróir, bronntanas nó oidhreacht a ghlacadh saor ó cháin ar dháta an Achta seo a rith nó dáta dá éis, measfar go n-áireofar ar an sochar a ghlacfar méid na cánach is inmhuirearaithe ar an mbronntanas nó ar an oidhreacht sin ach nach n-áireofar méid na cánach is inmhuirearaithe ar an gcáin sin.

    —Where a gift or an inheritance is taken, by direction of the disponer, free of tax on or after the date of the passing of this Act, the benefit taken shall be deemed to include the amount of tax chargeable on such gift or inheritance but not the amount of tax chargeable on such tax.

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  6. #1535964

    Ar choinníoll, i gcás gur maoin talmhaíochta de réir bhrí alt 19 (1) den Phríomh-Acht an teach nó an chuid iomchuí den teach atá san oidhreacht, ar an dá dháta sin, agus gur feirmeoir de réir bhrí an ailt sin an comharba ar an dáta luachála agus tar éis an oidhreacht a ghlacadh, nach mbeidh feidhm ag forálacha an ailt seo.

    Provided that where the house or the appropriate part of the house comprised in the inheritance is, on both of those dates, agricultural property within the meaning of section 19(1) of the Principal Act and the successor is, at the valuation date and after taking the inheritance, a farmer within the meaning of that section, the provisions of this section shall not apply.

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998