Gaois

Treo cuardaigh

Modh cuardaigh

Scag na torthaí

Bailiúcháin

Foirmeacha na bhfocal

cáin

ceann

235 toradh in 71 doiciméad

  1. #1294529

    (2) I gcás maoin duine eile a bheith ar áireamh i rachmas inchánach pearsan aonair de bhua fho-alt (1), déanfaidh na Coimisinéirí, ar iarratas ón bpearsa aonair nó thar a cheann nó ó dhuine eile nó thar a cheann, an méid cánach a measúnaíodh ar an bpearsa aonair a chionroinnt idir an phearsa aonair agus an duine eile sin agus is é an méid cánach is inchurtha i leith an duine eile sin an méid cánach a mbeidh idir é agus méid iomlán cánach na pearsan aonair an coibhneas céanna a bheidh idir margadhluach glan rachmas inchánach an duine sin agus margadhluach glan rachmas inchánach na pearsan aonair:

    (2) Where property of another person is included in the taxable wealth of an individual by virtue of subsection (1), the Commissioners shall, on application being made by or on behalf of that individual or other person, apportion the amount of tax assessed on the individual between the individual and that other person and the amount of tax referable to that other person shall be the amount of tax which bears the same proportion to the total amount of tax of the individual as the net market value of that person's taxable wealth bears to the net market value of the taxable wealth of the individual :

    Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975

  2. #1301953

    (iii) do bhrabúis as oibríochtaí trádála díolmhaithe nár cuireadh, de bhua Chaibidil I de Chuid XXV den Acht Cánach Ioncaim, 1967 (Brabúis ó Thrádáil in Aerfort na Sionna), nó Chodanna I agus II den Acht Airgeadais (Forálacha Ilghnéitheacha), 1958 (Trádáil in Aerfort na Sionna), nó Chuid V den Acht seo (Trádáil in Aerfort na Sionna), i gcuntas i ndáil leis an gcuideachta a sheolann na hoibríochtaí sin chun aon cheann de chríocha na nAchtanna Cánach Ioncaim nó chun aon cheann de chríocha Chuid V den Finance Act, 1920 (Corporation Profits Tax), agus na n-achtachán do leasú nó do leathnú na Coda sin, nó chun aon cheann de chríocha an Achta seo, agus

    (iii) profits arising from exempted trading operations which by virtue of Chapter I of Part XXV of the Income Tax Act, 1967 (Profits from Trading within Shannon Airport), or Parts I and II of the Finance (Miscellaneous Provisions) Act, 1958 (Trading within Shannon Airport), or Part V of this Act (Trading within Shannon Airport) have not, in relation to the company by which such operations are carried on, been taken into account for any purpose of the Income Tax Acts or for any purpose of Part V of the Finance Act, 1920 (Corporation Profits Tax), and the enactments amending or extending the said Part, or for any purpose of this Act, and

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  3. #466670

    ‘ciallaíonn ‘mí cánach ioncaim’ mí dar tosach an 6ú lá d’aon cheann de na míonna ó Aibreán go Márta in aon bhliain;",

    "'income tax month' means a month beginning on the 6th day of any of the months of April to March in any year;",

    AN tACHT AIRGEADAIS, 1999

  4. #1033769

    (2) I gcás duine d'fháil bháis agus é ina shainchónaí in aon chuid de chríocha Pháirtí Chonarthaigh, ansin, maidir le situs aon chearta nó leas, dlíthúil nó cothromais, in aon cheann nó ar aon cheann de na haicmí maoine seo a leanas is cuid, chun críocha cánach, d'eastát an duine sin nó a aistríos, chun críocha cánach, ar é d'fháil bháis, déanfar, chun cáin ioncaim d'fhorchur agus chun críocha an chreidmheasa atá le lamháil faoi Airteagal V, é a chinneadh go heisiach do réir na rialacha seo a leanas, ach i gcásanna nach dtagann faoi na rialacha sin déanfar situs aon cheart nó leas den tsórt sin a chinneadh, chun na gcríocha sin, do réir an dlí maidir le cáin a bheas i bhfeidhm i gcríocha an Pháirtí Chonarthaigh eile:

    (2) Where a person dies domiciled in any part of the territory of one Contracting Party, the situs of any rights or interests, legal or equitable, in or over any of the following classes of property which for the purposes of tax form part of the estate of such person or pass on his death, shall, for the purposes of the imposition of tax and for the purposes of the credit to be allowed under Article V, be determined exclusively in accordance with the following rules, but in cases not within such rules the situs of any such rights or interests shall be determined for those purposes in accordance with the law relating to tax in force in the territory of the other Contracting Party:

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  5. #1119070

    folaíonn “ioncam” aon mhéid a n-údaraítear muirear i leith cánach a ghearradh air faoi aon cheann d'fhorálacha na Coda seo den Acht seo;

    "income" includes any amount on which a charge to tax is authorised to be made under any of the provisions of this Part of this Act;

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  6. #1226060

    folaíonn “ioncam” aon mhéid a n-údaraítear muirear i leith cánach a ghearradh air faoi aon cheann d'fhorálacha na Coda seo;

    "income" includes any amount on which a charge to tax is authorised to be made under any of the provisions of this Part;

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  7. #1277704

    (d) ciallaíonn “cáincáin ioncaim, forcháin nó cáin bhrabús corparáide, de réir mar is iomchuí, agus ciallaíonn “chun críocha cánach” chun críocha aon cheann de na cánacha sin.

    ( d ) "tax" means income tax, sur-tax or corporation profits tax, as appropriate, and "for tax purposes" means for purposes of any of the said taxes.

    Uimhir 19 de 1973: An tACHT AIRGEADAIS, 1973

  8. #1279485

    In alt 17 (1), cuirfear isteach “de réir aon cheann de na rátaí a shonraítear in alt 11 (1), lena n-áirítear ráta nialas faoin gcéad,” i ndiaidh “gurb inmhuirir cáin”.

    In section 17 (1), " at any of the rates specified in section 11 (1), including the rate of zero per cent.," shall be inserted after " chargeable ".

    Uimhir 19 de 1973: An tACHT AIRGEADAIS, 1973

  9. #1287846

    (a) i bhfo-alt (1), scriosfar “forchánach nó cánach brabús corparáide” agus cuirfear “maidir leis an gcáin sin” in ionad “maidir le haon cheann de na cánacha sin”;

    ( a ) in subsection (1), "or sur-tax" shall be deleted and "that tax" shall be substituted for "any of those taxes";

    Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974

  10. #1293892

    (3) Féadfaidh fógra faoi aon cheann de na forálacha sin de na hAchtanna Cánach Ioncaim, arna gcur chun feidhme leis an mír seo, a cheangal sonraí a thabhairt maidir le haon sócmhainní a fuair an duine ar ar seirbheáladh an fógra (nó má bhaineann an fógra le hioncam nó le gnóchain inmhuirearaithe de chuid duine éigin eile a mbeidh de cheangal ar an duine a fuair an fógra tuairisceán a thabhairt thar a cheann faoi alt 170 den Acht Cánach Ioncaim, 1967 , arna chur chun feidhme amhlaidh leis an mír seo, maidir le haon sócmhainní a fuair an duine eile sin) sa tréimhse a bheidh sonraithe san fhógra, is é sin, tréimhse dar tosach dáta nach luaithe ná an 6ú lá d'Aibreán, 1974, ach gan áireamh a dhéanamh—

    (3) A notice under any of the said provisions of the Income Tax Acts, as applied by this paragraph, may require particulars of any assets acquired by the person on whom the notice was served (or if the notice relates to income or chargeable gains of some other person for whom the person who receives the notice is required to make a return under section 170 of the Income Tax Act, 1967 , as so applied by this paragraph, of any assets acquired by that other person) in the period specified in the notice, being a period beginning not earlier than the 6th day of April, 1974, but excluding—

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  11. #1293906

    (6) I gcás ina mbeidh ceangailte ar aon duine le fógra nó le proiceacht faoi fhorálacha na nAchtanna Cánach Ioncaim, arna gcur chun feidhme leis an mír seo, nó faoi fhorálacha na míreanna seo a leanas, aon ghníomh a dhéanamh de chineál a luaitear in aon cheann de na forálacha sin, agus go mainneoidh sé déanamh de réir an fhógra nó na proiceachta sin, nó i gcás in a ndéanfaidh, ina seachadfaidh nó ina dtabharfaidh aon duine, nó ina dtabharfaidh sé ar aird, go calaoiseach nó go faillíoch, aon tuairisceán, ráiteas, dearbhú, liosta, cuntas, sonraí nó doiciméad eile atá mícheart (nó ina ndéanfaidh sé go feasach aon ráiteas bréagach nó uiríoll bréagach) faoi aon cheann de na forálacha sin, beidh feidhm ag Cuid XXXV (pionóis agus measúnachtaí) den Acht Cánach Ioncaim, 1967 , maidir leis an duine sin chun críocha cánach gnóchan caipitiúil mar atá feidhm acu i gcás mainneachtain nó gníomh den chineál céanna chun críocha cánach ioncaim.

    (6) Where any person has been required by notice or precept given under the provisions of the Income Tax Acts, as applied by this paragraph, or under the provisions of the following paragraphs, to do any act of a kind mentioned in any of the said provisions, and he fails to comply with the notice or precept, or where any person fraudulently or negligently makes, delivers, furnishes or produces any incorrect return, statement, declaration, list, account particulars or other document (or knowingly makes any false statement or false representation) under any of the said provisions, Part XXXV (penalties and assessments) of the Income Tax Act, 1967 , shall apply to that person for the purposes of capital gains tax as they apply in the case of a like failure or act for the purposes of income tax.

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  12. #1303310

    “292.—(1) Tabharfar liúntas do dhuine, nó gearrfar muirear ar dhuine, faoi aon cheann d'fhorálacha na Caibidle seo le linn a thrádáil a bheith á cur faoi cháin

    "292.—(1) An allowance or charge under any of the provisions of this Chapter shall be made to or on a person in taxing his trade if—

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  13. #1304792

    In alt 33 (1) (d), na focail “nó cáin bhrabús corparáide, de réir mar is iomchuí, agus ciallaíonn ‘chun críocha cánach’ chun críocha aon cheann de na cánacha sin”.

    In section 33 (1) (d), the words "or corporation profits tax, as appropriate, and 'for tax purposes' means for purposes of any of the said taxes".

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  14. #1308758

    (iv) gur mhainnigh duine ar eisíodh deimhniú údarúcháin chuige aon cheann de na hoibleagáidí a chomhlíonadh a chuireann na hAchtanna Cánach nó aon rialacháin fúthu air, nó

    (iv) a person to whom a certificate of authorisation was issued has failed to comply with any of the obligations imposed on him by the Tax Acts or by any regulations made thereunder, or

    Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976

  15. #1362643

    —Ní lamhálfar cáin acmhainne le linn aon ioncam, brabúis nó gnóchain a bheith á ríomh chun aon cheann de chríocha na nAchtanna Cánach.

    —Resource tax shall not be allowed in computing any income, profits or losses for any of the purposes of the Tax Acts.

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  16. #494467

    (q) in alt 54(1), trí “ina tráthchodanna míosúla thar thréimhse nach mó ná 5 bliana ar cibé slí a chinnfidh na Coimisinéirí, a mbeidh an chéad cheann acu dlite an 31 Deireadh Fómhair díreach tar éis an dáta luachála” a chur in ionad “ina 5 thráthchuid chomhionanna bhliantúla a mbeidh an chéad cheann acu dlite ar 12 mhí a bheith caite ón dáta a tháinig an cháin chun bheith dlite agus iníoctha”,

    (q) in section 54(1) by substituting “monthly instalments over a period not exceeding 5 years in such manner as may be determined by the Commissioners, the first of which is due on 31 October immediately following the valuation date” for “5 equal yearly instalments, the first of which is due at the expiration of 12 months from the date on which the tax became due and payable”,

    AN tACHT AIRGEADAIS 2010

  17. #230929

    Toilíonn an Cosantóir thairis sin, i gcás ina mainníonn sé/sí aon cheann amháin nó níos mó de na tráthchodanna sin a íoc, go dtiocfaidh iarmhéid iomlán an fhéich agus na gcostas *(agus na cánach breisluacha) sin a bheidh fágtha gan íoc aige/aici an tráth sin chun bheith dlite uaidh/uaithi agus iníoctha aige/aici láithreach.

    The Defendant further consents that on default being made by him/her in payment of any one or more of such instalments that the whole balance of the said debt and costs *(and value-added tax) then remaining unpaid shall immediately become due and payable by him/her.

    I.R. Uimh. 93 de 1997: Na Rialacha Cúirte Dúiche

  18. #446434

    Maidir le ráiteas a mhainnigh cuideachta a sheachadadh ar na Coimisinéirí Ioncaim de réir alt 882(3) den Acht Comhdhlúite Cánacha, 1997, más rud é, d’fhonn cláraitheoir na gcuideachtaí d’fheidhmiú aon cheann de na cumhachtaí faoi ailt 12A go 12C den Acht seo, go mbeidh cinneadh le déanamh i dtaobh an ndearnadh nó nach ndearnadh an ráiteas a sheachadadh orthu ina dhiaidh sin, féadfaidh na Coimisinéirí Ioncaim, d’ainneoin aon oibleagáidí maidir le rúndacht nó aon sriain eile ar nochtadh faisnéise a fhorchuirtear le reacht nó faoi reacht nó ar shlí eile, aon fhaisnéis a bheidh ar seilbh acu agus a bheidh ag teastáil ón gcláraitheoir chun críche an chinnidh sin a nochtadh don chláraitheoir.”.

    If the question of whether a statement which a company has failed to deliver to the Revenue Commissioners in accordance with section 882(3) of the Taxes Consolidation Act, 1997, has or has not been subsequently delivered to them falls to be determined for the purpose of the exercise by the registrar of companies of any of the powers under sections 12A to 12C of this Act, the Revenue Commissioners may, notwithstanding any obligations as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, disclose to the registrar any information in their possession required by him for the purpose of that determination.”.

    ACHT NA gCUIDEACHTAÍ (LEASÚ) (UIMH. 2), 1999

  19. #449597

    (f) duine do bhaint úsáid (seachas trí dhiúscairt chuig duine eile), chun críocha aon ghnó a sheolann sé nó sí, as na hearraí is earraí sochorraithe a d’fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d’asbhain, a cheannaigh, a d’allmhairigh nó a fuair sé nó sí ar shlí eile nó a d’fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d’asbhain, a cheannaigh, a d’allmhairigh nó a fuair duine eile ar shlí eile thar a cheann nó thar a ceann, ach amháin i gcás ina mbeadh cáin ab inmhuirearaithe i ndáil leis an úsáid, dá muirearófaí í, inasbhainte go hiomlán faoi Chaibidil 1 de Chuid 8,

    (f) the application (otherwise than by way of disposal to another person) by a person for the purposes of any business carried on by him or her of the goods, being movable goods which were developed, constructed, assembled, manufactured, produced, extracted, purchased, imported or otherwise acquired by him or her or by another person on his or her behalf, except where tax chargeable in relation to the application would, if it were charged, be wholly deductible under Chapter 1 of Part 8,

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  20. #449874

    (4) (a) Féadfaidh an tAire le hordú Sceideal 2 nó 3 a athrú trí thuairiscí earraí nó seirbhísí d’aon chineál a chur leo nó a scriosadh astu nó trí athrú a dhéanamh ar aon tuairisc earraí nó seirbhísí atá sonraithe iontu de thuras na huaire, ach ní dhéanfar aon ordú faoin gCaibidil seo chun aon cheann de na rátaí cánach a mhéadú ná chun na haicmí gníomhaíochtaí nó earraí a bhfuil cáin inmhuirearaithe ina leith de thuras na huaire a leathnú.

    (4) (a) The Minister may by order vary Schedule 2 or 3 by adding to or deleting therefrom descriptions of goods or services of any kind or by varying any description of goods or services for the time being specified therein, but no order shall be made under this Chapter for the purpose of increasing any of the rates of tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  21. #449903

    (b) gurb é nó í an duine dá soláthraítear na seirbhísí a dhéanann, nó gur thar a cheann nó thar a ceann a dhéantar, na hearraí a chur ar fáil, beidh an duine a sholáthraíonn na seirbhísí inchánach faoi dhliteanas ina leith (i dteannta aon dliteanais eile a fhorchuirtear air nó uirthi faoin Acht seo) cáin a íoc de réir an ráta a shonraítear in alt 46(1)(c) ar luach na n-earraí a úsáidtear amhlaidh.

    (b) the goods are provided by or on behalf of the person to whom the services are supplied, the person who supplies the taxable services shall be liable in respect thereof (in addition to any other liability imposed on him or her under this Act) to pay tax on the value of the goods so used at the rate specified in section 46(1)(c).

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  22. #450047

    (2) Faoi réir fho-alt (3), le linn an méid cánach is iníoctha ag duine cuntasach i leith tréimhse inchánach a ríomh, féadfaidh an duine sin, a mhéid a úsáideann sé nó sí na hearraí agus na seirbhísí chun críocha a sholáthairtí nó a soláthairtí inchánach nó chun críocha aon cheann de na gníomhaíochtaí cáilitheacha, an méid seo a leanas a asbhaint, eadhon—

    (2) Subject to subsection (3), in computing the amount of tax payable by an accountable person in respect of a taxable period, that person may, in so far as the goods and services are used by him or her for the purposes of his or her taxable supplies or of any of the qualifying activities, deduct—

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  23. #450322

    (iv) do dhuine (seachas pearsa aonair) i mBallstát eile de chuid an Chomhphobail in imthosca ina bhfuil cáin inmhuirearaithe de réir aon cheann de na rátaí a shonraítear in alt 46(1), nó

    (iv) to a person (other than an individual) in another Member State of the Community in such circumstances that tax is chargeable at any of the rates specified in section 46(1), or

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  24. #450905

    (2) (a) (i) Faoi réir fhomhír (ii), i gcás gur bunaíodh leas in earraí dochorraithe roimh an 1 Iúil, 2008 in imthosca de shórt a thug gur bunaíodh agus gur coinníodh frithdhílse ar an leas sin (dá ngairtear “leas frithdhílse” san fho-alt seo), ansin measfar gur soláthar earraí dochorraithe nach muirearaítear cáin air aon diúscairt a dhéantar dá éis sin chuig duine eile ar an leas frithdhílse sin nó ar leas arna dhíorthú go hiomlán ón gcéanna, más rud é nach ndearna an duine a dhéanann an diúscairt sin dá éis sin na hearraí sin a fhorbairt, nó nár forbraíodh iad thar a cheann nó thar a ceann nó chun tairbhe dó nó di, ón dáta a bunaíodh an leas céadluaite.

    (2) (a) (i) Subject to subparagraph (ii), where an interest in immovable goods was created prior to 1 July 2008 in such circumstances that a reversion on that interest (in this subsection referred to as a “reversionary interest”) was created and retained, then any subsequent disposal to another person of the reversionary interest or of an interest derived entirely from that reversionary interest shall be deemed to be a supply of immovable goods to which tax is not charged if, since the date the first-mentioned interest was created, those goods have not been developed by, on behalf of, or to the benefit of, the person making such subsequent disposal.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  25. #451323

    (5) Féadfar foráil a dhéanamh le rialacháin go loghfar nó go n-aisíocfar, faoi réir cibé coinníollacha (más ann) a shonrófar sna rialacháin nó a fhorchuirfidh na Coimisinéirí Ioncaim, an cháin is inmhuirearaithe i leith gach ceann nó aon cheann amháin (de réir mar a shonrófar sna rialacháin) de na seirbhísí seo a leanas:

    (5) Regulations may make provision for remitting or repaying, subject to such conditions (if any) as may be specified in the regulations or as the Revenue Commissioners may impose, the tax chargeable in respect of the supply of both or any one (as may be specified in the regulations) of the following services:

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  26. #451352

    (2) Beidh an rúnaí nó an t-oifigeach eile atá ag gníomhú mar rúnaí de thuras na huaire ar aon chomhlacht daoine freagrach i dteannta an chomhlachta i leith na gníomhartha sin uile a dhéanamh ar gá don chomhlacht iad a dhéanamh faoi aon cheann de na forálacha maidir le cáin.

    (2) The secretary or other officer acting as secretary for the time being of any body of persons shall be answerable in addition to the body for doing all such acts as are required to be done by the body under any of the provisions relating to tax.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  27. #451354

    (4) Aon fhógra is gá a thabhairt do chomhlacht daoine faoi aon cheann de na forálacha maidir le cáin, féadfar é a thabhairt don rúnaí nó don oifigeach eile atá ag gníomhú mar rúnaí de thuras na huaire ar an gcomhlacht sin.

    (4) Any notice required to be given to a body of persons under any of the provisions relating to tax may be given to the secretary or other officer acting as secretary for the time being of that body.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  28. #451392

    111.—(1) Más rud é, i ndáil le haon tréimhse, go bhfuil cúis ag an gcigire cánacha, nó ag cibé oifigeach eile a údaróidh na Coimisinéirí Ioncaim chun na cumhachtaí a thugtar leis an alt seo a fheidhmiú (dá ngairtear “oifigeach eile” san alt seo), lena chreidiúint go bhfuil méid áirithe cánach dlite do na Coimisinéirí Ioncaim agus iníoctha leo ag duine in aon cheann de na himthosca seo a leanas:

    111.—(1) Where, in relation to any period, the inspector of taxes, or such other officer as the Revenue Commissioners may authorise to exercise the powers conferred by this section (in this section referred to as “other officer”), has reason to believe that an amount of tax is due and payable to the Revenue Commissioners by a person in any of the following circumstances:

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  29. #466838

    (7) Is é maoin na pearsan aonair ar thar a cheann nó thar a ceann a shealbhaítear an ciste aon sócmhainní a shealbhaítear mar chuid de chiste scoir íosta ceadaithe agus, faoi réir fhorálacha na nAchtanna Cánach Ioncaim agus na nAchtanna um Cháin Ghnóchan Caipitiúil, beidh an phearsa aonair sin inmhuirearaithe i leith cánach ioncaim nó cánach gnóchan caipitiúil, de réir mar a bheidh, maidir le haon ioncam, brabúis nó gnóchain a éireoidh i leith na sócmhainní sin nó i leith aon ghnóchain inmhuirearaithe ar dhiúscairt na sócmhainní sin.

    (7) Any assets held as part of an approved minimum retirement fund shall be the property of the individual on whose behalf the fund is held and, subject to the provisions of the Income Tax Acts and the Capital Gains Tax Acts, that individual shall be chargeable to income tax or capital gains tax, as the case may be, in respect of any income, profits or gains arising in respect of those assets or any chargeable gain on disposal of such assets.

    AN tACHT AIRGEADAIS, 1999

  30. #466966

    (2) Faoi réir an ailt seo, i gcás go gcruthóidh pearsa aonair do bhliain mheasúnachta go ndearna sé nó sí, thar a cheann féin nó thar a ceann féin, nó thar ceann a chleithiúnaí nó a cleithiúnaí, íocaíocht i leith táillí cáilitheacha i leith cúrsa cháilithigh don bhliain acadúil i ndáil leis an gcúrsa sin a thosaíonn sa bhliain mheasúnachta sin, déanfar an cháin ioncaim a mhuirearófar ar an bpearsa aonair don bhliain mheasúnachta sin, seachas de réir alt 16(2), a laghdú de mhéid arb é an ceann is lú é díobh seo a leanas é, eadhon—

    (2) Subject to this section, where an individual for a year of assessment proves that he or she has, on his or her own behalf or on behalf of his or her dependant, made a payment in respect of qualifying fees in respect of a qualifying course for the academic year in relation to that course commencing in that year of assessment, the income tax to be charged on the individual for that year of assessment, other than in accordance with section 16(2), shall be reduced by an amount which is the lesser of—

    AN tACHT AIRGEADAIS, 1999

  31. #490261

    ciallaíonn “luach saothair” díolaíochtaí a bhfuil feidhm ag Caibidil 4 de Chuid 42 den Acht Comhdhlúite Cánacha 1997, nó a gcuirtear í chun feidhme, maidir leo, agus is iníoctha ag comhlacht seirbhíse poiblí nó thar a cheann le seirbhíseach poiblí as a sheirbhísí nó a seirbhísí mar sheirbhíseach poiblí;

    “remuneration” means emoluments to which Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 applies or is applied and payable by or on behalf of a public service body to a public servant for his or her services as a public servant;

    AN tACHT UM BEARTA AIRGEADAIS ÉIGEANDÁLA AR MHAITHE LE LEAS AN PHOBAIL (UIMH. 2) 2009

  32. #493357

    (6) Dlífidh ionadaí cánach, ag gníomhú thar ceann díoltóra nach díoltóir Stáit de réir alt 109U, an dleacht mháil a íoc ar tháirgí inmháil a sheachadfar chuig an Stát ag an díoltóir sin, nach díoltóir Stáit, nó thar a cheann.

    (6) A tax representative, acting on behalf of a non-State vendor in accordance with section 109U, is liable for the payment of the excise duty on excisable products delivered to the State by or on behalf of such non-State vendor.

    AN tACHT AIRGEADAIS 2010

  33. #651151

    go ndéanann an dlí náisiúnta foráil do na baill aonair chun glacadh leis na cearta agus na hoibleagáidí atá inchomparáide le cearta agus oibleagáidí na bhfeirmeoirí aonair a bhfuil stádas mar cheann an ghabháltais acu, go háirithe i ndáil lena stádas eacnamaíoch, sóisialta agus cánach;

    national law provides for the individual members to assume rights and obligations comparable to those of individual farmers who have the status of head of holding, in particular as regards their economic, social and tax status;

    Rialachán (AE) Uimh. 1305/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Nollaig 2013 maidir le tacaíocht d'fhorbairt tuaithe ón gCiste Eorpach Talmhaíochta um Fhorbairt Tuaithe (CETFT) agus lena n-aisghairtear Rialachán (CE) Uimh. 1698/2005

  34. #654025

    I gcás duine dhlítheanaigh, nó grúpa daoine nádúrtha nó dlítheanacha, féadfaidh na Ballstáit an laghdú dá dtagraítear sa chéad mhír den Airteagal seo a chur i bhfeidhm ar leibhéal chomhaltaí na ndaoine nó na ngrúpaí dlítheanacha sin i gcás ina bhforálfar leis an dlí náisiúnta do chearta agus d'oibleagáidí na gcomhaltaí aonair atá inchomparáide le cearta feirmeoirí aonair atá stádas cheann an ghabháltas acu, go háirithe maidir lena stádas eacnamaíoch, sóisialta agus cánach, ar choinníoll gur chuidigh siad struchtúir thalmhaíochta na ndaoine nó na ngrúpaí dlíthiúla lena mbaineann a neartú.

    In the case of a legal person, or a group of natural or legal persons, Member States may apply the reduction referred to in paragraph 1 at the level of the members of those legal persons or groups where national law provides for the individual members to assume rights and obligations comparable to those of individual farmers who have the status of a head of holding, in particular as regards their economic, social and tax status, provided that they have contributed to strengthening the agricultural structures of the legal persons or groups concerned.

    Rialachán (AE) Uimh. 1307/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Nollaig 2013 lena mbunaítear rialacha maidir le híocaíochtaí díreacha le feirmeoirí faoi scéimeanna tacaíochta faoi chuimsiú an chomhbheartais talmhaíochta agus lena n-aisghairtear Rialachán (CE) Uimh. 637/2008 ón gComhairle agus Rialachán (CE) Uimh. 73/2009 ón gComhairle

  35. #654361

    I gcás duine dhlítheanaigh, nó grúpa daoine nádúrtha nó dlítheanacha, féadfaidh na Ballstáit an t-uaslíon teidlíochtaí íocaíochta nó heicteár dá dtagraítear i mír 4 a chur i bhfeidhm ar leibhéal chomhaltaí na ndaoine nó na ngrúpaí dlítheanacha sin sa chás sin ina bhforáiltear leis an dlí náisiúnta go mbeidh cearta agus oibleagáidí na gcomhaltaí aonair inchomparáide le cearta feirmeoirí aonair a bhfuil stádas cheann an ghabháltais acu, go háirithe maidir lena stádas eacnamaíoch, sóisialta agus cánach, ar an gcoinníoll gur chuidigh siad chun struchtúir talmhaíochta na ndaoine nó na ngrúpaí dlítheanacha lena mbaineann a neartú.

    In the case of a legal person, or a group of natural or legal persons, Member States may apply the maximum number of payment entitlements or hectares referred to in paragraph 4 at the level of the members of those legal persons or groups where national law provides for the individual members to assume rights and obligations comparable to those of individual farmers who have the status of a head of holding, in particular as regards their economic, social and tax status, provided that they have contributed to strengthening the agricultural structures of the legal persons or groups concerned.

    Rialachán (AE) Uimh. 1307/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Nollaig 2013 lena mbunaítear rialacha maidir le híocaíochtaí díreacha le feirmeoirí faoi scéimeanna tacaíochta faoi chuimsiú an chomhbheartais talmhaíochta agus lena n-aisghairtear Rialachán (CE) Uimh. 637/2008 ón gComhairle agus Rialachán (CE) Uimh. 73/2009 ón gComhairle

  36. #730260

    Na cánacha, táillí, tobhaigh nó muirir uile eile nach gcumhdaítear faoi aon cheann de na ceithre chatagóir a luadh roimhe seo: tacaíocht do théamh ceantair; táillí fioscacha áitiúla nó réigiúnacha; cúiteamh oileáin; táillí lamháltais a bhaineann le ceadúnais agus táillí i gcás gréasán nó gléasraí eile a chur isteach ar thalamh nó ar mhaoin phoiblí nó phríobháideach.

    All other taxes, fees, levies or charges not covered by any of the previous four categories: support for district heating; local or regional fiscal charges; island compensation; concession fees relating to licences and fees for the occupation of land and public or private property by networks or other devices.

    Rialachán (AE) 2016/1952 ó Pharlaimint na hEorpa agus ón gComhairle an 26 Deireadh Fómhair 2016 maidir le staidreamh Eorpach i ndáil le praghsanna gáis nádúrtha agus leictreachais agus lena n-aisghairtear Treoir 2008/92/CE (Téacs atá ábhartha maidir leis an LEE)

  37. #730307

    Na cánacha, táillí, tobhaigh nó muirir uile eile nach gcumhdaítear faoi aon cheann de na cúig chatagóir a luadh roimhe seo: tacaíocht do théamh ceantair; táillí fioscacha áitiúla nó réigiúnacha; cúiteamh oileáin; táillí lamháltais a bhaineann le ceadúnais agus táillí i gcás gréasán nó gléasraí eile a chur isteach ar thalamh nó ar mhaoin phoiblí nó phríobháideach.

    All other taxes, fees, levies or charges not covered by any of the previous five categories: support for district heating; local or regional fiscal charges; island compensation; concession fees relating to licences and fees for the occupation of land and public or private property by networks or other devices.

    Rialachán (AE) 2016/1952 ó Pharlaimint na hEorpa agus ón gComhairle an 26 Deireadh Fómhair 2016 maidir le staidreamh Eorpach i ndáil le praghsanna gáis nádúrtha agus leictreachais agus lena n-aisghairtear Treoir 2008/92/CE (Téacs atá ábhartha maidir leis an LEE)

  38. #765378

    —Gach Ordú a dineadh fén Acht um Oiriúnú Achtanna, 1922 (Uimh. 2 de 1922) , ag Ard-Chomhairle Shaorstáit Éireann chun atharú no oiriúnú do dhéanamh ar aon Reacht Briotáineach (fé mar a mínítear leis an Acht san é) a bhaineann le haon cheann de sna cánacha agus de sna diúitéthe a luaidhtear san Acht so no sa Sceideal a ghabhann leis seo no le bainistí aon chánacha agus diúitéthe den tsórt san, tiocfa sé i ngníomh agus in éifeacht ón dáta adeirtar san Ordú san in ainneoin an dáta san do theacht roimh dháta an Orduithe, agus mara luaidhtear aon dáta den tsórt san ann tiocfidh an tOrdú san i ngníomh agus in éifeacht o dháta an Orduithe.

    —Every Order made under the Adaptation of Enactments Acts 1922 (No. 2 of 1922) by the Executive Council of Saorstát Eireann for the purpose of modifying or adapting any British Statute (as defined by that Act) relating to any of the taxes and duties mentioned in this Act or in the Schedule hereto or to the management of any such taxes and duties, shall come into operation and take effect from the date specified in such Order notwithstanding that such date is prior to the date of the Order, and if no such date is so specified then such Order shall come into operation and take effect from the date thereof.

    Uimhir 21 de 1923: ACHT AIRGID, 1923

  39. #779034

    (3) Baineann an t-alt so le gach Acht do rith Páirlimint na Ríochta Aontuithe agus a bhí i bhfeidhm i Saorstát Éireann an 31adh lá de Mhárta, 1923, agus a bhain le haon cheann de sna cánacha no de sna diúitéthe a luaidhtear san Acht Airgid, 1923 (Uimh. 21 de 1923) , no sa Sceideal a ghabhann leis, no a bhain le bainistí aon chánacha no diúitéthe den tsórt san.

    (3) This section applies to every Act of the United Kingdom Parliament which was in force in Saorstát Eireann on the 31st day of March, 1923, and which related to any of the taxes or duties mentioned in the Finance Act, 1923 (No. 21 of 1923) or in the Schedule thereto or to the management of any such taxes or duties.

    Uimhir 27 de 1924: ACHT AIRGID, 1924

  40. #792973

    (4) Chun na gcrícheanna a bhaineann le cáin ioncuim no barracháin d'éileamh ar sheiceadúirí no ar riarthóirí duine mhairbh ar scór proifit no sochair airgid no ioncuim a tháinig no d'fhás chuige roimh a bhás, ní féadfar aon cheann de sna gníomhartha ná de sna nithe uile agus fé seach a luaidhtear sna fo-ailt sin roimhe seo den alt so do dhéanamh níos déanaí ná deire na tríú bliana tar éis na bliana cáinmheasa ina bhfuair an duine marbh bás.

    (4) For the purposes of the charge of income tax or super-tax on the executors or administrators of a deceased person in respect, of the profits or gains or income which arose or accrued to him before his death, none of the several acts and things mentioned in the foregoing sub-sections or this section may bc done later than the end or the third year after the year or assessment in which the deceased person died.

    Uimhir 28 de 1925: ACHT AIRGID, 1925

  41. #807814

    —Deonfar saoirse o cháin fé Sceideal D. den Income Tax Act, 1918, maidir le pé méid d'ioncum aon chóluchta daoine do bunuíodh chun na cluichí sin, peil Ghaelach, iománuíocht, agus liathróid láimhe, no aon cheann acu, do chur ar aghaidh, pé méid de is deimhin leis na Coimisinéirí Ioncuim a cuireadh no a cuirfar chun na críche sin.

    —Exemption shall be granted from tax under Schedule D of the Income Tax Act, 1918, in respect of so much of the income of any body of persons established for the purpose of promoting the games of Gaelic football, hurling, and handball or any of them as the Revenue Commissioners are satisfied has been or will be applied to such purpose.

    Uimhir 18 de 1927: ACHT AIRGID, 1927

  42. #912584

    (2) D'ainncoin éinní atá sa Chuid seo den Acht so ní luighfidh aon athchomharc i gcoinnibh aon bhreithe do bhéarfaidh an Chúirt Chuarda ar athchomharc chun na Cúirte sin fé achtachán a bhaineann le cáin no diúité fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim, ach amháin pé athchomharc (más aon cheann é) (agus athchomharc i bhfuirm cáis aithriste d'áireamh) a luighfidh fé aon achtachán den tsórt san roimhráite bheidh i bhfeidhm díreach roimh thosach feidhme na Coda so den Acht so.

    (2) Notwithstanding anything contained in this Part of this Act, no appeal shall lie from any decision of the Circuit Court on an appeal to that Court under an enactment relating to a tax or duty under the care and management of the Revenue Commissioners, save only such (if any) appeal (including an appeal by way of case stated) as may lie under any such enactment as aforesaid in force immediately before the commencement of this Part of this Act.

    Uimhir 48 de 1936: ACHT CÚIRTEANNA BREITHIÚNAIS, 1936

  43. #930815

    (2) I gcás bancaer no éinne eile in Éirinn d'fháil aon díbhinní coigríche in áit eile seachas Éire tré ghearrtháin do gheobhaidh o dhuine eile no ar shlí eile thar a cheann san, bainfidh an cháin fé Sceideal C den Income Tax Act, 1918, leis na díbhinní sin, agus an duine gheobhaidh na díbhinní sin deighleálfar leis chun crícheanna na rialacha i dtaobh gníomhairí íocthacha fé is go dtaobhófaí leis na díbhinní sin d'íoc.

    (2) Where a banker or any other person in Ireland, by means of coupons received from another person or otherwise on his behalf, obtains payment of any foreign dividends elsewhere than in Ireland, the tax under Schedule of the Income Tax Act, 1918, shall extend to those dividends, and the person obtaining payment of the said dividends shall be treated for the purposes of the paying agents rules as if he were intrusted with the payment thereof.

    Uimhir 25 de 1938: ACHT AIRGEADAIS, 1938

  44. #930851

    (b) má deintear ina dhiaidh sin ceart san glactha an úis áirithe sin do dhíol no d'aistriú no do mhalairtiú ar airgead ar shlí eile ní tuigfear, chun aon chríche de chrícheanna na nAchtanna Cánach Ioncuim, sochar an díola no an aistrithe no an mhalairtithe eile sin do rinneadh ina dhiaidh sin, do bheith ina ioncum leis an duine do rinne, no go ndearnadh thar a cheann, an díol no an t-aistriú no an malairtiú eile sin do rinneadh ina dhiaidh sin;

    ( b ) where the said right to receive the said particular interest is subsequently sold, transferred, or otherwise realised, the proceeds of such subsequent sale, transfer, or other realisation shall not be deemed, for any of the purposes of the Income Tax Acts, to be income of the person by or on whose behalf such subsequent sale, transfer, or other realisation is made or effected;

    Uimhir 25 de 1938: ACHT AIRGEADAIS, 1938

  45. #939577

    (4) An méid is iníoctha de bhuadh aon cháinmheasta do rinneadh an 10adh lá de Bhealtaine, 1939, no roimhe sin, alos for-chánach in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1938, le n-a mbaineann aon fhoráil no forálacha acu san roimhe seo den alt so tuigfear, de bhuadh an ailt seo agus gan a thuilleadh, é bheith atharuithe i slí do bhéarfaidh éifeacht don cheann san no do sna cinn sin de sna forálacha san a bhaineann leis an gcás.

    (4) The amount payable by virtue of any assessment, made on or before the 10th day of May, 1939, in respect of sur-tax for the year beginning on the 6th day of April, 1938, to which any of the foregoing provisions of this section applies shall, by virtue of this section and without more, be deemed to be so varied as to give effect to such of the said provisions as is or are applicable.

    Uimhir 18 de 1939: ACHT AIRGEADAIS, 1939

  46. #945503

    —(1) Gach suim a híocfar no a hasbhainfear i leith cánach ioncuim fé cheann dhá mhí tar éis an 5adh lá d'Abrán, 1940, agus gan inti ach íoc no asbhaint a déanfar de bhuadh ailt 6 den Acht um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927) , i leith cánach ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1940, is do réir sé scillinge agus reul sa phunt a háirmheofar í agus beidh feidhm agus éifeacht ag an alt san 6 maidir léi amhail is gurbh é an ráta san an ráta caighdeánach cánach ioncuim don bhliain dar thosach an 6adh lá d'Abrán, 1939.

    —(1) Every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1940, which consists wholly of a payment or deduction made by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1940, shall be calculated at the rate of six shillings and sixpence in the pound, and the said section 6 shall apply and have effect in relation thereto as if that rate had been the standard rate of income tax for the year beginning on the 6th day of April, 1939.

    Uimhir 33 de 1939: ACHT AIRGEADAIS (Uimh. 2), 1939

  47. #945505

    (2) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir le gach suim a híocfar no a hasbhainfear i leith cánach ioncuim fé cheann dhá mhí tar éis an 5adh lá d'Abrán, 1940, agus cuid di ina híoc no ina hasbhaint a déanfar i leith cánach ioncuim in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1939, agus an chuid eile dhi ina híoc no ina hasbhaint a déanfar, de bhuadh ailt 6 den Acht um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927) , i leith cánach ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1940, sé sin le rá:—

    (2) The following provisions shall apply and have effect in relation to every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1940, which consists partly of a payment or deduction made in respect of income tax for the year beginning on the 6th day of April, 1939, and partly of a payment or deduction made by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1940, that is to say:—

    Uimhir 33 de 1939: ACHT AIRGEADAIS (Uimh. 2), 1939

  48. #957868

    (b) má bhí ioncum dob ionchurtha fé cháin ioncuim á fháil ag an bpearsain sin ar feadh dhá cheann, gan é bheith á fháil ar feadh trí cinn, de bhlianta as a chéile dar chríoch an 5adh lá d'Abrán, 1940, isé ioncum iomlán caighdeánach na pearsan san ná méid a ioncuim iomláin in aghaidh aon bhliana amháin (a roghnóidh seisean no (mara ndeinidh amhlaidh) a roghnóidh) a roghnóidh na Coimisinéirí Ioncuim) den dá bhliain sin no suim dhá mhíle agus cúig céad punt, pé aca is mó;

    ( b ) if such individual has, for two but not for three consecutive years ending on the 5th day of April, 1940, been in receipt of income chargeable to income tax, the standard total income of such individual shall be the amount of his total income for one (to be selected by him or (in default of such selection) by the Revenue Commissioners) of those two years or the sum of two thousand five hundred pounds, whichever is the greater;

    Uimhir 14 de 1941: ACHT AIRGEADAIS, 1941

  49. #958286

    (2) Má meastar cáin bhrabúis chorparáide bhreise ar chuideachtain in aghaidh tréimhse cuntasaíochta no coda de thréimhse chuntasaíochta is lugha ná dhá mhí dhéag agus go n-áirmheofar brabús caighdeánach na cuideachtan ar shlí seachas fé cheann den dá mhír dheiridh den fho-alt deiridh sin roimhe seo den alt so, is tuigthe, chun críche an mheasta san, gurb ionann brabús caighdeánach na cuideachtan agus an tsuim a mbeidh idir í agus brabús caighdeánach na cuideachtan san, ar n-a áireamh fén bhfo-alt deiridh sin roimhe seo den alt so (ar shlí seachas mar adubhradh), an cothrom céanna bheidh idir an tréimhse chuntasaíochta san, no an chuid sin de thréimhse chuntasaíochta, agus dhá mhí dhéag.

    (2) Where excess corporation profits tax is assessed on a company in respect of an accounting period or a part of an accounting period which is less than twelve months and the standard profits of the company are computed otherwise than under either of the two last paragraphs of the next preceding sub-section of this section, the standard profits of the company shall, for the purpose of such assessment, be taken to be the sum bearing the same proportion to the standard profits of such company as computed under the next preceding sub-section of this section (otherwise than as aforesaid) as the said accounting period or part of an accounting period bears to twelve months.

    Uimhir 14 de 1941: ACHT AIRGEADAIS, 1941

  50. #958312

    (3) Má bhí dhá cheann, agus gan níos mó, de bhlianta trádála as a chéile ann maidir le cuideachtain agus gur chríochnuigh an bhliain deiridh díobh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, agus gur caillteanas an tora glan do tháinig as an trádáil no as an ngnó bhí ar siúl ag an gcuideachtain sin sa dá bhliain trádála san, ansan agus sa chás san, chun cáin bhrabúis chorparáide bhreise do mheas ar an gcuideachtain sin, béarfar ar aghaidh an bhreis a bheidh ag an gcaillteanas san ar an mbrabús leis an gcuideachtain sin d'eirigh san eatramh agus, chó fada is ragha sí, déanfar í bhaint as brabús no í chur i gcoinnibh brabúis, leis an gcuideachtain sin, is ionchurtha fén gcáin sin.

    (3) If there have been, in respect of a company, two and only two consecutive trade years the later of which ended in the year ended on the 31st day of August, 1939, and the net result of the trade or business carried on by such company in those two trade years has been a loss, then and in such case, for the purpose of the assessment of such company to excess corporation profits tax, such loss shall, to the extent to which it exceeds the profits of such company arising in the interim period, be carried forward and, so far as it will extend, be deducted from or set-off against profits of such company chargeable with the said tax.

    Uimhir 14 de 1941: ACHT AIRGEADAIS, 1941

  51. #1033962

    Má dhéanann fiontar cheann de na Páirtithe Conarthacha, de bhíthin é a bheith páirteach i mbainistí, rialú nó caipiteal fiontair de chuid an Pháirtí Chonarthaigh eile, coinníollacha, ina gcaidreamh tráchtála nó airgeadais, a shocrú leis an bhfiontar deiridh sin nó d'fhorchur air, agus go mbeidh na coinníollacha sin difriúil leis na coinníollacha a déanfaí le fiontar neamhspleách, ansin, aon bhrabúis d'fhaibhreodh sa ghnáth-shlí chun ceann de na fiontair ach nár fhaibhrigh amhlaidh de bhíthin na gcoinníollacha sin, féadfar iad d'áireamh ar bhrabúis an fhiontair sin agus cáin a chur orthu dá réir sin.

    Where an enterprise of one of the Contracting Parties, by reason of its participation in the management, control or capital of an enterprise of the other Contracting Party, makes with or imposes on the latter, in their commercial or financial relations, conditions different from those which would be made with an independent enterprise, any profits which would normally have accrued to one of the enterprises but by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly. [GA]

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  52. #1034059

    Aon ollamh nó múinteoir as críocha cheann de na Páirtithe Conarthacha a bhéarfas cuairt ar chríocha an Pháirtí Chonarthaigh eile chun bheith ag múinteoireacht, ar feadh treimhse nach sia ná dhá bhliain, in ollscoil, coláiste, scoil nó foras oideachais eile i gcríocha an Pháirtí Chonarthaigh eile sin, déanfaidh an Páirtí Conarthach eile é á dhíolmhadh ó cháin ar a luach saothair as an múinteoireacht sin don tréimse sin.

    A professor or teacher from the territory of one of the Contracting Parties who visits the territory of the other Contracting Party for the purpose of teaching, for a period not exceeding two years, at a university, college, school or other educational institution in the territory of such other Contracting Party shall be exempted by such other Contracting Party from tax on his remuneration for such teaching for such period. [GA]

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  53. #1034062

    Aon mhac léinn nó príntíseach gnótha ó chríocha cheann de na Páirtithe Conarthacha a bheas ag fáil oideachais nó tréineála lánaimsire i gcríocha an Pháirtí Chonarthaigh eile, déanfaidh an Páirtí Conarthach eile sin é a dhíolmhadh ó cháin ar íocaíochta a bhéarfar dó ó phearsain laistigh de chríocha an chéad Pháirtí Chonarthaigh sin chun críocha a chothabhála, a oideachais nó a thréineála.

    A student or business apprentice from the territory of one of the Contracting Parties who is receiving full-time education or training in the territory of the other Contracting Party shall be exempted by such other Contracting Party from tax on payments made to him by persons within the territory of the former Contracting Party for the purposes of his maintenance, education or training. [GA]

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  54. #1034072

    (1) Faid a bheas náisiúnaigh cheann de na Páirtithe Conarthacha ina gcónaí i gcríocha an Pháirtí Chonarthaigh eile, ní déanfar, sna críocha sin, iad a chur faoi chánacha seachas mar, ná thar mar, a cuirtear ar náisiúnaigh an Pháirtí Chonarthaigh eile sin a chónaíos ina chríocha.

    (1) The nationals of one of the Contracting Parties shall not, while resident in the territory of the other Contracting Party, be subjected therein to other or more burdensome taxes than are the nationals of such other Contracting Party resident in its territory.

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  55. #1034139

    2.—(1) Faoi réir forál na Coda seo den Sceideal seo, más rud é, faoin gCoinbhinsiún, go mbeidh creidmheas le lamháil i gcoinne aon cheann de na cánacha Eireannacha is inmhuirir i leith aon ioncaim, déanfar méid na gcánach Éireannach is inmhuirir amhlaidh a laghdú méid an chreidmheasa.

    2.—(1) Subject to the provisions of this Part of this Schedule, where, under the Convention, credit is to be allowed against any of the Irish taxes chargeable in respect of any income, the amount of the Irish taxes so chargeable shall be reduced by the amount of the credit.

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  56. #1034176

    7.—(1) Faoi réir forál na míre seo, i gcás ina mbeidh creidmheas in aghaidh cánach na Stát Aontaithe le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, ní déanfar aon asbhaint in aghaidh cánach na Stát Aontaithe (pé acu i leith an ioncaim sin nó aon ioncaim eile é) nuair a bheas méid an ioncaim sin á ríomh chun críocha cánach brabús corparáide.

    7.—(1) Subject to the provisions of this paragraph, where credit for United States tax falls to be allowed against any of the Irish taxes in respect of any income, no deduction for United States tax (whether in respect of that or any other income) shall be made in computing the amount of that income for the purposes of corporation profits tax.

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  57. #1034180

    (3) D'ainneoin aon ní sna forála roimhe seo den mhír seo, i gcás nach féidir cuid de cháin na Stát Aontaithe i leith an ioncaim (lena n-áirítear aon cháin den tsórt sin a bheas, faoi fho-mhír (2) den mhír seo, le háireamh mar ní a mhéadaíos méid an ioncaim) a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, déanfar, chun críocha cánach brabús corparáide, méid an ioncaim d'áireamh amhail is dá mbeadh sé arna laghdú an chuid sin den cháin sin na Stát Aontaithe.

    (3) Notwithstanding anything in the preceding provisions of this paragraph, where part of the United States tax in respect of the income (including any such tax which, under sub-paragraph (2) of this paragraph, falls to be treated as increasing the amount of the income) cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of corporation profits tax as reduced by that part of that United States tax.

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  58. #1034182

    8.—(1) I gcás ina mbeidh creidmheas in aghaidh cánach na Stát Aontaithe le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, beidh éifeacht ag na forála seo a leanas den mhír seo maidir le méid an ioncaim sin a ríomh chun críocha cánach ioncaim.

    8.—(1) Where credit for United States tax falls to be allowed against any of the Irish taxes in respect of any income, the following provisions of this paragraph shall have effect as respects the computation, for the purposes of income tax, of the amount of that income.

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  59. #1034194

    (c) d'ainneoin aon ní sna forála roimhe seo den fho-mhír seo, i gcás ina mbeidh aon chuid de cháin na Stát Aontaithe i leith an ioncaim (lena n-áirítear aon cháin den tsórt sin a bheas, faoi chlásal (b) den fho-mhír seo, le háireamh mar ní a mhéadaíos méid an ioncaim) le lamháil mar chreidmheas i gcoinne cánach brabús corparáide, nó nach féidir í a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, déanfar, chun críocha cánach ioncaim, méid an ioncaim d'áireamh amhail is dá mbeadh sé arna laghdú an chuid sin de cháin sin na na Stát Aontaithe.

    ( c ) notwithstanding anything in the preceding provisions of this sub-paragraph, where any part of the United States tax in respect of the income (including any such tax which, under clause (b) of this sub-paragraph, falls to be treated as increasing the amount of the income) either falls to be allowed as a credit against corporation profits tax, or cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of income tax as reduced by that part of that United States tax.

    Uimhir 18 de 1950: AN tACHT AIRGEADAIS, 1950

  60. #1076476

    Aon mhac léinn nó príntíseach gnótha ó cheann de na críocha a bheas ag fáil oideachais nó tréineála lán-aimsire sa chríoch eile. beidh sé díolmhaithe ó cháin sa chríoch eile sin ar íocaíochtaía gheobhas sé ó dhaoine sa chríoch chéadluaite le haghaidh a chothabhála. a oideachais nó a thréineála.

    A student or business apprentice from one of the territories who is receiving full-time education or training in the other territory shall be exempt from tax in that other territory on payments made to him by persons in the first-mentioned territory for the purposes of his maintenance, education or training. [GA]

    Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955

  61. #1076561

    (1) Faoi réir forál na Coda seo den Sceideal seo, más rud é. faoin gComhaontú. go mbeidh creidmheas le lamháil i gcoinne aon cheann de na cánacha Éireannacha is inmhuirir i leith aon ioncaim. déanfar méid na gcánacha Éireannacha is inmhuirir amhlaidh a laghdú méid an chreidmheasa.

    (1) Subject to this provisions of this Part of this Schedule, where, under the Agreement, credit is to be allowed against any of the Irish taxes chargeable in respect of any income, the amount of the Irish taxes so chargeable shall be reduced by the amount of the credit.

    Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955

  62. #1076605

    (1) Faoi réir forál na míre seo i gcás ina mbeidh creidmheas in aghaidh cánach Ceanadaí le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, ní déanfar aon ashbaint in aghaidh cánach Ceanadaí (pé acu i leith an ioncaim sin nó aon ioncaim eile é) nuair a bheas méid an ioncaim sin á ríomh chun cuspóirí cánach brabús corparáide.

    (1) Subject to the provisions of this paragraph, where credit for Canadian tax falls to be allowed against any of the Irish taxes in respect of any income, no deduction for Canadian tax (whether in respect of that or any other income) shall be made in computing the amount of that income for the purposes of corporation profits tax.

    Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955

  63. #1076609

    (3) D'ainneoin aon ní sna forála roimhe seo den mhír seo, i gcás nach féidir cuid den cháin Cheanadach i leith an ioncaim (lena n-áirítear aon cháin den tsórt sin a bheas, faoi fho-mhír (2) den mhír seo, le háireamh mar mhéadú ar an ioncam) a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, déanfar, chun cuspóirí cánach brabús corparáide, méid an ioncaim d'áireamh amhail is dá mbeadh sé arna laghdú an chuid sin den cháin Cheanadach sin.

    (3) Notwithstanding anything, in the preceding provisions of this paragraph, where part of the Canadian tax in respect of the income (including any such tax which, under sub-paragraph (2) of this paragraph, falls to be treated as increasing the amount of the income) cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of corporation profits tax as reduced by that part of that Canadian tax.

    Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955

  64. #1076612

    (1) I gcás ina mbeidh creidmheas in aghaidh cánach Ceanadaí le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, beidh éifeacht ag na forála seo a leanas den mhír seo maidir le méid an ioncaim sin a ríomh chun cuspóirí cánach ioncaim.

    (1) Where credit for Canadian tax falls to be allowed against any of the Irish taxes in respect of any income, the following provisions of this paragraph shall have effect as respects the computation, for the purposes of income tax, of the amount of that income.

    Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955

  65. #1076624

    (c) d'ainneoin aon ní sna forála roimhe seo den fho-mhír seo, i gcás ina mbeidh aon chuid den cháin Cheanadach i leith an ioncaim (lena n-áirítear aon cháin den tsórt sin a bheas, faoi chlásal (b) den fho-mhír seo, le háireamh mar mhéadú ar an ioncam) le lamháil mar chreidmheas i gcoinne cánach brabús corparáide, nó nach féidir í a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, déanfar, chun cuspóirí cánach ioncaim. méid an ioncaim d'áireamh amhail is dá mbeadh sé arna laghdú an chuid sin den cháin Cheanadach sin.

    ( c ) notwithstanding anything in the preceding provisions of this sub-paragraph, where any part of the Canadian tax in respect of the income (including any such tax which, under clause ( b ) of this sub-paragraph, falls to be treated as increasing the amount of the income) either falls to be allowed as a credit against corporation profits tax, or cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of income tax as reduced by that part of that Canadian tax.

    Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955

  66. #1080697

    (2) Ní hiníoctha an ghlan-cháin ioncaim d'aon cheann de na trí bliana measúnuithe (a ngairmtear an ceathrú bliain feasta san Acht seo den bhliain deiridh dhíobh) díreach i ndiaidh na céad bhliana.

    (2) The net income tax, for each of the three years of assessment (the last of which is hereinafter in this Act referred to as the fourth year) next following the first year, shall not be payable.

    Uimhir 8 de 1956: AN tACHT AIRGEADAIS (BRABÚIS MHIANACH ÁIRITHE) (FAOISEAMH SEALADACH Ó CHÁNACHAS), 1956

  67. #1080711

    (5) Ní hiníoctha leath na glan-chánach ioncaim d'aon cheann de na trí bliana measúnuithe (a ngairmtear an t-ochtú bliain feasta san Acht seo don bhliain dheiridh dhíobh) díreach i ndiaidh na cúigiú bliana.

    (5) One-half of the net income tax for each of the three years of assessment (the last of which is hereinafter in this Act referred to as the eighth year) next following the fifth year shall not be payable.

    Uimhir 8 de 1956: AN tACHT AIRGEADAIS (BRABÚIS MHIANACH ÁIRITHE) (FAOISEAMH SEALADACH Ó CHÁNACHAS), 1956

  68. #1083552

    —(1) Más rud é go n-áirítear nó go n-áireofaí mura mbeadh an t-alt seo, in ioncam iomlán pearsan don bhliain mheasúnuithe, aon tsuimeanna (dá ngairmtear na suimeanna sin san alt seo) a híocadh nó a creidiúnaíodh i leith úis ar airgead a taisceadh i mbanc taisce iontaobhais, i mBanc Taisce an Phoist nó in aon cheann de na bainc thráchtála, tabharfar neamhaird ar na suimeanna sin chun críocha uile na nAcht Cánach Ioncaim mura mó, nó sa mhéid nach mó, na suimeanna sin ná cúig puint fhichead, ach beidh feidhm amhail is nár hachtaíodh an t-alt seo ag na forála de na hAchta Cánach Ioncaim a bhaineas le pearsa do thabhairt tuairisceáin ar a ioncam iomlán.

    —(1) Where the total income of an individual for the year of assessment includes, or would but for this section include, any sums (in this section referred to as the said sums) paid or credited in respect of interest on deposits with a trustee savings bank, with the Post Office Savings Bank or with any of the commercial banks, the said sums shall be disregarded for all the purposes of the Income Tax Acts if or in so far as the said sums do not exceed twenty-five pounds, but the provisions of the Income Tax Acts as regards the making by the individual of a return of his total income shall apply as if this section had not been enacted.

    Uimhir 22 de 1956: AN tACHT AIRGEADAIS, 1956

  69. #1083920

    (3) (a) Déanfar aon tagairt sa choinníoll a ghabhas le fo-alt (2) den alt seo do bhuan-scor trádála d'fhorléiriú mar ní a fholaíos tagairt do tharlachtaint aon ní a bheas, faoi aon cheann d'fhorála na nAcht Cánach Ioncaim, le háireamh mar ní is ionann agus buan-scor trádála.

    (3) ( a ) Any reference in the proviso to subsection (2) of this section to the permanent discontinuance of a trade shall be construed as including a reference to the occurring of any event which, under any of the provisions of the Income Tax Acts, is to be treated as equivalent to the permanent discontinuance of a trade.

    Uimhir 22 de 1956: AN tACHT AIRGEADAIS, 1956

  70. #1089870

    (3) (a) Déanfar aon tagairt sa choinníoll a ghabhas le fo-alt (2) den alt seo do bhuan-scor trádála d'fhorléiriú mar ní a fholaíos tagairt do tharlachtaint aon ní a bheas, faoi aon cheann d'fhorála na nAcht Cánach Ioncaim, le háireamh mar ní is ionann agus buan-scor trádála.

    (3) ( a ) Any reference in the proviso to subsection (2) of this section to the permanent discontinuance of a trade shall be construed as including a reference to the occurring of any event which, under any of the provisions of the Income Tax Acts, is to be treated as equivalent to the permanent discontinuance of a trade.

    Uimhir 47 de 1956: AN tACHT AIRGEADAIS (FORÁLA ILGHNÉITHEACHA), 1956

  71. #1096354

    (3) (a) Déanfar aon tagairt sa choinníoll a ghabhas le fo-alt (2) den alt seo do bhuan-scor trádá'a d'fhorléiriú mar ní a fholaíos tagairt do tharlachtaint aon ní a bheas, faoi aon cheann d'fhorála na nAcht Cánach Ioncaim, le háireamh mar ní is ionann agus buan-scor trádála.

    (3) ( a ) Any reference in the proviso to subsection (2) of this section to the permanent discontinuance of a trade shall be construed as including a reference to the occurring of any event which, under any of the provisions of the Income Tax Acts, is to be treated as equivalent to the permanent discontinuance of a trade.

    Uimhir 20 de 1957: AN tACHT AIRGEADAIS, 1957

  72. #1106163

    (3) Ní thabharfaidh aon ní san alt seo go ndéileálfar, chun aon cheann de chríocha na nAchtanna Cánach Ioncaim, le haon bhreis den tsórt sin dá dtagartar i bhfo-alt (2) den alt seo mar ioncam le hionadaí pearsanta dlíthiúil an stiúrthóra nó an fhostaí éagtha nó le haon duine eile.

    (3) Nothing in this section shall cause any such excess as is referred to in subsection (2) of this section to be treated, for any purpose of the Income Tax Acts, as income either of the legal personal representative of the deceased director or employee or of any other person.

    Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958

  73. #1106655

    (9) Féadfar gach suim nó aon tsuim a bheidh dlite ó aon duine áirithe amháin i leith aon cheann nó níos mó de na cánacha a luaitear i bhfo-alt (1) den alt seo a chur san aon-toghairm amháin.

    (9) All or any of the sums due from any one person in respect of any one or more of the taxes mentioned in subsection (1) of this section may be included in the same summons.

    Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958

  74. #1106957

    (1) Faoi réir forálacha an Sceidil seo, má bhíonn creidmheas le lamháil, faoi na comhshocraíochtaí, i gcoinne aon cheann de na cánacha Éireannacha is inmhuirir i leith aon ioncaim, laghdófar méid na gcánacha Éireannacha méid an chreidmheasa.

    (1) Subject to the provisions of this Schedule, where, under the arrangements, credit is to be allowed against any of the Irish taxes chargeable in respect of any income, the amount of the Irish taxes so chargeable shall be reduced by the amount of the credit.

    Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958

  75. #1106996

    (1) Faoi réir forálacha na míre seo, ní dhéanfar, i gcás ina mbeidh cáin ioncaim le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, aon asbhaint i leith cánach coigríche (cibé acu i leith an ioncaim sin nó aon ioncaim eile é) nuair a bheifear ag ríomh méid an ioncaim sin chun críocha cánach brabús corparáide.

    (1) Subject to the provisions of this paragraph, where credit for foreign tax falls to be allowed against any of the Irish taxes in respect of any income, no deduction for foreign tax (whether in respect of that or any other income) shall be made in computing the amount of that income for the purposes of corporation profits tax.

    Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958

  76. #1107000

    (3) D'ainneoin aon ní sna forálacha roimhe seo den mhír seo, i gcás nach féidir cuid den cháin choigríche i leith an ioncaim (lena n-áirítear aon cháin choigríche a mbeidh sé le meas, faoi fho-mhír (2) den mhír seo, go méadaíonn sí an t-ioncam) a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, measfar, chun críocha cánach brabús corparáide, méid an ioncaim a bheith arna laghdú den chuid sin den cháin choigríche sin.

    (3) Notwithstanding anything in the preceding provisions of this paragraph, where part of the foreign tax in respect of the income (including any foreign tax which, under subparagraph (2) of this paragraph, falls to be treated as increasing the amount of the income) cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of corporation profits tax as reduced by that part of that foreign tax.

    Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958

  77. #1107003

    (1) Nuair a bheidh creidmheas i leith cánach coigríche le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, beidh éifeacht ag na forálacha seo a leanas den mhír seo maidir le méid an ioncaim sin a ríomh chun críocha cánach ioncaim.

    (1) Where credit for foreign tax falls to be allowed against any of the Irish taxes in respect of any income, the following provisions of this paragraph shall have effect as respects the computation, for the purposes of income tax, of the amount of that income.

    Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958

  78. #1107013

    (c) d'ainneoin aon ní sna forálacha roimhe seo den fho-mhír seo, i gcás ina mbeidh aon chuid den cháin choigríche i leith an ioncaim (lena n-áirítear aon cháin choigríche a mbeidh sé le meas, faoi chlásal (b) den fho-mhír seo, go méadaíonn sí an t-ioncam) le lamháil mar chreidmheas i gcoinne cánach brabús corparáide nó nach féidir í a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, measfar, chun críocha cánach ioncaim méid an ioncaim a bheith arna laghdú den chuid sin den cháin choigríche.

    ( c ) notwithstanding anything in the preceding provisions of this subparagraph, where any part of the foreign tax in respect of the income (including any foreign tax which, under clause (b) of this subparagraph, falls to be treated as increasing the amount of the income) either falls to be allowed as a credit against corporation profits tax, or cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of income tax as reduced by that part of that foreign tax.

    Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958

  79. #1118928

    —(1) Déanfar aon éileamh ó dhuine ar liúntas a bheidh le tabhairt dó faoi aon cheann d'fhorálacha na Coda seo den Acht seo nuair a bheifear ag muirearú brabús nó gnóchain a thrádála a chur sa ráiteas bliantúil ar bhrabúis nó gnóchain a thrádála a cheanglaítear a sheachadadh faoi na hAchtanna Cánach Ioncaim, agus tabharfar an liúntas ar mhodh asbhainte nuair a bheifear ag muirearú na mbrabús nó an ghnóchain sin, agus beidh feidhm ag mír (3) de Riail 6 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D agus ag alt 4 den Acht Airgid, 1937 , maidir leis an liúntas mar atá feidhm acu maidir le hasbhaintí is inlamháilte i leith caitheamh agus cuimilt inneallra agus gléasra.

    —(1) Any claim by a person for an allowance falling to be made to him under any of the provisions of this Part of this Act in charging the profits or gains of his trade shall be included in the annual statement required to be delivered under the Income Tax Acts of the profits or gains thereof, and the allowance shall be made as a deduction in charging those profits or gains, and paragraph (3) of Rule 6 of the Rules applicable to Cases I and II of Schedule D and section 4 of the Finance Act, 1937 , shall apply in relation to the allowance as they apply in relation to deductions allowable in respect of wear and tear of machinery and plant.

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  80. #1119090

    (5) Ach amháin mar a bhforáltar a mhalairt go sainráite, folaíonn aon tagairt sa Chuid seo den Acht seo do thrádáil a bhunú nó a bhuanscor tagairt do tharlú aon teagmhais a ndéileálfar leis, faoi aon cheann d'fhorálacha na nAchtanna Cánach Ioncaim, mar theagmhas is comhionann le trádáil a bhunú nó a bhuanscor.

    (5) Any reference in this Part of this Act to the setting up or permanent discontinuance of a trade includes, except where the contrary is expressly provided, a reference to the occurring of any event which, under any of the provisions of the Income Tax Acts, is to be treated as equivalent to the setting up or permanent discontinuance of a trade.

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  81. #1119134

    (c) gur liúntas é a thabharfar ar mhodh urscaoileadh nó aisíoc cánach faoi réim nó de bhua aon cheann d'fhorálacha na Coda seo den Acht seo agus gur liúntas é i leith maoine, nó i leith caiteachais ar mhaoin, a n-áirítear an cíos uirthi ar bhrabúis an ghnó chun críocha cánach brabús corparáide in aghaidh aon tréimhse áirithe nó a n-áireofaí amhlaidh é dá mbeadh aon chíos den sórt sin ann.

    ( c ) it is an allowance made by way of discharge or repayment of tax under or by virtue of any of the provisions of this Part of this Act and is in respect of, or of expenditure on, property the rent of which is included in the profits of the business for the purposes of corporation profits tax for any period or would have been so included if there had been any such rent.

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  82. #1160544

    (a) beidh sé iníoctha gan aon asbhaint cánach ioncaim agus ní lámhálfar mar asbhaint é agus aon ioncam, brabúis nó caillteanais á ríomh chun aon cheann de chríocha na nAchtanna Cánach Ioncaim nó na n-achtachán a bhaineann le cáin bhrabús corparáide, agus

    ( a ) shall be payable without any deduction of income tax and shall not be allowed as a deduction in computing any income, profits or losses for any of the purposes of the Income Tax Acts or of the enactments relating to corporation profits tax, and

    Uimhir 15 de 1962: AN tACHT AIRGEADAIS, 1962

  83. #1173944

    (5) Más rud é gur gá, chun aon chríche de chríocha na nAchtanna Cánach Ioncaim, seachas fo-alt (3) den alt seo, a chinneadh cé mhéid den cháin a muirearaíodh is inchurtha i leith aon cheann áirithe de dhá mheasúnacht nó níos mó dá dtagraítear i bhfo-alt (1) den alt seo—

    (5) If for any of the purposes of the Income Tax Acts, other than subsection (3) of this section, it becomes necessary to determine what amount of the tax charged is applicable to any one of two or more assessments referred to in subsection (1) of this section—

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  84. #1173948

    (b) i gcás measúnacht lena mbaineann an deimhniú sin a dhéanamh faoi mhír (b) d'fho-alt (1) den alt seo, féadfaidh an cigire cánach a dheimhniú freisin cén chuid den méid cánach a muirearaíodh sa mheasúnacht sin agus leis an measúnacht sin is inchurtha i leith aon cheann de na luachanna bliantúla nó de na luachanna inmheasúnaithe, agus chun críocha na nAchtanna Cánach Ioncaim measfar gur cáin arna muirearú i measúnacht agus le measúnacht an chuid sin.

    ( b ) where an assessment to which that certificate relates is made under paragraph (b) of subsection (1) of this section, the inspector of taxes may further certify what portion of the amount of the tax charged in and by that assessment is applicable to any of the annual or assessable values, and for the purposes of the Income Tax Acts that portion shall be deemed to be tax charged in and by an assessment.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  85. #1175324

    (a) aon chíos is iníoctha i leith aon áitribh nach bhfuil an mhaoin ann measúnaithe ar leithligh agus muirearaithe faoi Sceideal A, nó i leith aon éasúna, i gcás an t-áitreabh nó an éasúint a bheith á úsáid, á áitiú nó á theachtadh i ndáil le haon cheann de na gnóthais a bhfuil na brabúis uaidh inmhuirir i leith cánach faoi Chás I de Sceideal D de bhua alt 8 den Acht Airgid, 1929 ,

    ( a ) any rent payable in respect of any premises the property in which is not separately assessed and charged under Schedule A, or in respect of any easement, where the premises or easement is used, occupied or enjoyed in connection with any of the concerns the profits of which are chargeable to tax under Case I of Schedule D by virtue of section 8 of the Finance Act, 1929 ,

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  86. #1175355

    (b) ar aon léasaí, áititheoir nó athléasaí nó ath-áititheoir áitribh (lena n-áirítear aon duine ag a bhfuil nó ag a raibh úsáid an áitribh) cibé eolas a thabhairt a shonrófar san fhógra i dtaobh na dtéarmaí a bhaineann leis an léas, le háitiú nó le húsáid an áitribh, agus i gcás ina mbeidh aon cheann de na téarmaí sin bunaithe le haon ionstraim scríofa, an ionstraim a thabairt ar aird don chigire cánach lena hiniúchadh;

    ( b ) any lessee, occupier, or former lessee or occupier of premises (including any person having, or having had, the use of premises) to give such information as may be specified in the notice as to the terms applying to the lease, occupation or use of the premises, and where any of those terms are established by any written instrument, to produce the instrument to the inspector of taxes for inspection;

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  87. #1193305

    Má bhíonn cáin inmhuirir faoi alt 8 den Acht seo i leith dhá íocaíocht nó níos mó leis an duine céanna nó ina leith i ndáil le hoifigí nó fostaíochtaí éagsúla agus go mbeidh sí inmhuirir amhlaidh don bhliain mhéasúnachta chéanna, beidh feidhm ag míreanna 7 go 10 den Sceideal seo ionann agus dá ndéanfaí na híocaíochtaí sin i leith na hoifige nó na fostaíocht acéanna agus dá mba shochair oifige i leith na hoifige nó na fontaíochta céanna aon sochair oifige ó aon cheann de na hoifigí só de na fostaíochtaí sin.

    Where tax is chargeable under section 8 of this Act in respect of two or more payments to or in respect of the same person in respect of different offices or employment, and is so chargeable for the same year of assessment, paragraphs 7 to 10 of this Schedule shall apply as if those payments were made in respect of the same office or employment and as if any emoluments of any of those offices or employment were emoluments of the same office or employment. [GA]

    Uimhir 15 de 1964: AN tACHT AIRGEADAIS, 1964

  88. #1206362

    —(1) Más rud é, faoi aon cheann d'fhorálacha alt 86, 86A nó 86B den Acht Airgeadais, 1963 , go mbeidh aon mhéid le háireamh chun críocha cánach ioncaim mar ioncam de chuid chuideachta, áireofar an méid sin chun críocha cánach brabús corparáide ionann agus dá mbeidh sí faighte ag an gcuideachta, ar an dáta ar faoina threoir a bheidh sé le háireamh mar ioncam chun críocha cánach ioncaim, mar bhrabúis nó gnóchan ó thailte, tionóntáin nó oidhreachtáin is cuid de shócmhainní na cuideachta.

    —(1) Where under any of the provisions of section 86 of the Finance Act, 1963 , any amount falls to be treated for the purposes of income tax as income of a company, the amount shall be treated for the purposes of corporation profits tax as if it had been received by the company, on the date by reference to which it falls to be treated as income for the purposes of income tax, as profits or gains arising from lands, tenements or hereditaments forming part of the assets of the company.

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  89. #1206393

    “(1A) Más rud é, in aon cheann de na cásanna dá luaitear i bhfo-alt (1) den alt seo, go bhfuil an ceart chun an t-iomlán nó aon chuid den airgead is iníoctha i leith na gníomhaíochta iomchuí a ghlacadh dílsithe do dhuine nó go dtiocfaidh sé chun bheith dílsithe do dhuine seachas an duine a shonraítear san fho-alt sin mar an duine a bheidh freagrach, beidh an duine dá mbeidh an ceart sin dílsithe nó a dtiocfaidh an ceart sin chun bheith dílsithe dó freagrach agus faoi dhliteanas i leith cáin a íoc ar cibé airgead a gheobhaidh sé maidir leis an ngníomhaíocht.”

    "(1A) Where in any of the cases mentioned in subsection (1) of this section, the right to receive the whole or any part of the moneys payable in respect of the relevant activity is or becomes vested in a person other than the person specified in that subsection as the accountable person, the person in whom such right is or becomes vested shall be accountable for and liable to pay tax on such moneys as he may receive in respect of the activity."

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  90. #1206452

    (e) má shuítear trí iarratas i scríbhinn chun sástacht na gCoimisinéirí Speisialta Cánach Ioncaim gur coisceadh duine ar bith mar gheall ar asláithreacht, breoiteacht nó cúis réasúnach eile ó fhógra éilimh a thabhairt i dtráth cuí nó ó bheith i láthair ag éisteacht an éilimh an lá a bhí socair chuige sin, féadfaidh siad an tréimhse le haghaidh fógra éilimh a fhadú nó éisteacht a éilimh a iarchur go ceann cibé tréimhse réasúnaí is dóigh leo is gá nó féadfaidh siad a cheadú go bhféadfaidh aon ghníomhaire a bheidh údaraithe thar a cheann an t-éileamh a dhéanamh;

    ( e ) if it is shown by application in writing to the satisfaction of the Special Commissioners of Income Tax that, owing to absence, sickness or other reasonable cause, any person has been prevented from giving notice of claim in due time or from attending at the hearing of the claim on the day fixed for that purpose, they may extend the time for giving notice of claim or postpone the hearing of his claim for such reasonable time as they think necessary or may admit the claim to be made by any agent authorised on his behalf;

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  91. #1206470

    (2) Má rinne duine éileamh faoi mhír (a) d'fho-alt (2) d'alt 39 den Acht seo agus tráth ar bith roimh an tráth a bheidh ceaptha le haghaidh éisteacht a éilimh ag na Coimisinéirí Speisialta Cánach Ioncaim, go gcuirfidh seisean nó duine ag gníomhú thar a cheann maidir leis an éileamh in iúl do na Coimisinéirí Ioncaim, i scríbhinn, nach dteastaíonn uaidh dul ar aghaidh lena éileamh, déileálfar leis an éileamh ionann agus dá mba rud é go ndearna na Coimisinéirí Speisialta Cánach Ioncaim cinneadh ina choinne ar an dáta a chuir sé é sin in iúl do na Coimisinéirí Ioncaim.

    (2) If a person has made a claim under paragraph (a) of subsection (2) of section 39 of this Act and, at any time before the time fixed for hearing his claim by the Special Commissioners of Income Tax, he, or a person acting on his behalf in relation to the claim, notifies the Revenue Commissioners in writing that he desires not to proceed with his claim, the claim shall be treated as if the Special Commissioners of Income Tax had determined against it on the date upon which he so notifies the Revenue Commissioners.

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  92. #1207010

    (8) Leasaítear leis seo fo-alt (3) d'alt 57 den Acht Airgeadais, 1959 , trí “aon cheann d'fhorálacha na nAchtanna Cánach Ioncaim” a chur in ionad “Rialach 11 de na Rialacha a bhain eann le Cásanna I agus II de Sceideal D”.

    (8) Subsection (3) of section 57 of the Finance Act, 1959 , is hereby amended by the substitution of "any of the provisions of the Income Tax Acts" for "Rule 11 of the Rules applicable to Cases I and II of Schedule D".

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  93. #1207223

    agus, i gcás ina ndéanfar achomharc chun na gCoimisinéirí Speisialta, i gcoinne dhá cheann nó níos mó de na measúnachtaí comhshuimithe, tiocfar sa tslí chéanna ar an méid iomlán cánach sna measúnachtaí sin agus beidh feidhm ag forálacha an ailt seo ionann is dá mba shuim cánach i measúnacht aonair an méid iomlán sin.

    and, where appeals against two or more of the aggregated assessments are brought before the Special Commissioners, the total amount of tax in those assessments shall be arrived at in like manner and the provisions of this section shall apply as if that total amount were an amount of tax in a single assessment.

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  94. #1213709

    níos mó ná an láimhdeachas inchánach ar ar íocadh cáin, ansin, gan dochar d'aon ghníomh eile a fhéadfar a dhéanamh, féadfaidh siad, maidir le haon cheann de na hábhair a luaitear i mír (a) nó (b) den fho-alt seo, meas a dhéanamh i suim amháin ar an laimhdeachas inchánach ar ar cheart, dar leo, cáin a bheith íoctha, agus féadfaidh siad fógra a sheirbheáil ar an duine freagrach ina sonróidh siad—

    was greater than the taxable turnover on which tax was paid, then, without prejudice to any other action which may be taken, they may, in relation to any of the matters mentioned in paragraph (a) or (b) of this subsection, make an estimate in one sum of the total taxable turnover on which in their opinion tax should have been paid, and may serve a notice on the accountable person specifying—

    Uimhir 17 de 1966: AN tACHT AIRGEADAIS, 1966

  95. #1213755

    —(1) Beidh an rúnaí nó oifigeach eile a bheidh de thuras na huaire ag gníomhú mar rúnaí d'aon chomhlacht daoine freagrach, i dteannta an chomhlachta, i ndéanamh na ngníomhartha go léir atá de cheangal ar an gcomhlacht a dhéanamh faoi aon cheann de na forálacha a bhaineann le cáin.

    —(1) The secretary or other officer acting as secretary for the time being of any body of persons shall be answerable in addition to the body for doing all such acts as are required to be done by the body under any of the provisions relating to tax.

    Uimhir 17 de 1966: AN tACHT AIRGEADAIS, 1966

  96. #1213759

    (3) Aon fhógra is gá a thabhairt do chomhlacht daoine faoi aon cheann de na forálacha a bhaineann le cáin féadfar é a thabhairt do rúnaí an chomhlachta sin nó don oifigeach eile a bheidh de thuras na huaire ag gníomhú mar rúnaí don chomhlacht sin.

    (3) Any notice required to be given to a body of persons under any of the provisions relating to tax may be given to the secretary or other officer acting as secretary for the time being of such body.

    Uimhir 17 de 1966: AN tACHT AIRGEADAIS, 1966

  97. #1220855

    I gcás ina bhfaighidh baincéir nó aon duine eile sa Stát íocaíocht ar aon díbhinní ioncaim phoiblí choigríche, trí chupóin a gheofar ó dhuine eile nó ar bhealach eile thar a cheann, muireorófar cáin faoin Sceideal seo i leith na ndíbhinní.

    Where a banker or any other person in the State, by means of coupons received from another person or otherwise on his behalf, obtains payment of any foreign public revenue dividends, tax under this Schedule shall be charged in respect of the dividends.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  98. #1221043

    (5) Forléireofar Cuid XXI agus beidh éifeacht aici ionann agus dá mb'inmhuirir faoi Sceideal A aon cháin ioncaim in inmhuirir faoi Sceideal D i leith aon cheann de na gnólachtaí lena mbaineann fo-alt (1).

    (5) Part XXI shall he be construed and have effect as if any income tax chargeable under Schedule D in respect of any of the concerns to which subsection (1) relates were chargeable under Schedule A.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  99. #1221162

    déanfar tagairtí do scor de thrádáil a fhorléiriú mar thagairtí nach dtagraíonn d'aon chás nó nach bhfolaíonn aon chás ina raibh trádáil den sórt sin á seoladh ag pearsa aonair agus ar scoireadh di de dheasca a bháis (cibé acu a lean nó nár lean duine eile den trádáil sin tar éis a bháis) ach forléireofar iad mar thagairtí a thagraíonn do gach cás eile, agus a fholaíonn gach cás eile, inar scoireadh de thrádáil nó a n-áirítear, de bhua aon cheann d'fhorálacha an Achta seo, gur scoireadh di chun críocha cánach a ríomh.

    references to a trade having been discontinued or to the discontinuance of a trade shall be construed as not referring to or including any case where such trade was carried on by a single individual and is discontinued by reason of his death (whether such trade is or is not continued by another person after such death) but shall be construed as referring to and including every other case where a trade has been discontinued or is, by virtue of any of the provisions of this Act, treated as having been discontinued for the purpose of computing tax.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  100. #1221826

    (a) aon chíos is iníoctha maidir le haon áitreabh nach bhfuil an mhaoin ann measúnaithe ar leithligh agus muirearaithe faoi Sceideal A, nó i leith aon éasúna, i gcás an t-áitreabh nó an éasúint a bheith á úsáid, á áitiú nó á theachtadh i ndáil le haon cheann de na gnóthais a bhfuil na brabúis uaidh inmhuirir i leith cánach faoi Chás (b) de Sceideal D de bhua alt 53,

    ( a ) any rent payable in respect of any premises the property in which is not separately assessed and charged under Schedule A, or in respect of any easement, where the premises or easement is used, occupied or enjoyed in connection with any of the concerns the profits of which are chargeable to tax under Case I (b) of Schedule D by virtue of section 53,

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  101. #1223509

    (5) Más rud é gur gá, chun aon chríche de chríocha an Achta seo, a chinneadh cé mhéid den cháin a muirearaíodh is inchurtha i leith aon cheann áirithe de dhá mheasúnacht nó níos mó dá dtagraítear i bhfo-alt (1)—

    (5) If for any of the purposes of this Act, other than subsection (3),it becomes necessary to determine what amount of the tax charged is applicable to any one of two or more assessments referred to in subsection (1)—

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  102. #1223513

    (b) i gcás measúnacht lena mbaineann an deimhniú sin a dhéanamh faoi fho-alt 1 (b), féadfaidh an cigire a dheimhniú freisin cén chuid den mhéid cánach muirearaíodh sa mheasúnacht sin agus leis an measúnacht sin is inchurtha i leith aon cheann de na luachanna bliantúla nó de na luachanna inmheasúnaithe, agus chun críocha an Achta seo, measfar gur cáin arna muirearú i measúnacht agus le measúnacht an chuid sin.

    ( b ) where an assessment to which that certificate relates is made under subsection (1) (b), the inspector may further certify what portion of the amount of the tax charged in and by that assessment is applicable to any of the annual or assessable values, and for the purposes of this Act that portion shall be deemed to be tax charged in and by an assessment.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  103. #1227439

    (2) Ní iníoctha an ghlan-cháin ioncaim d'aon cheann de na trí bliana measúnachta (a ngairtear an ceathrú bliain feasta sa Chaibidil seo den bhliain deiridh díobh) díreach i ndiaidh na céad bhliana.

    (2) The net income tax, for each of the three years of assessment (the last of which is hereafter in this Chapter referred to as the fourth year) next following the first year, shall not be payable.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  104. #1227980

    agus, i gcás ina ndéanfar achomharc chun na gCoimisinéirí Speisialta, i gcoinne dhá cheann nó níos mó de na measúnachtaí comhshuimithe, tiocfar sa tslí chéanna ar an méid iomlán cánach sna measúnachtaí sin agus beidh feidhm ag forálacha an ailt seo ionann is dá mba mhéid cánach i measúnacht aonair an méid iomlán sin.

    and, where appeals against two or more of the aggregated assessments are brought before the Special Commissioners, the total amount of tax in those assessments shall be arrived at in like manner and the provisions of this section shall apply as if that total amount were an amount of tax in a single assessment.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  105. #1228940

    (d) faoi réir forálacha alt 126, cáin a mhuirearófar ar aon phearsa aonair i leith aon oifige nó fostaíochta ach amháin pearsana aonair a ndéantar a gcáin a asbhaint faoi cheann tréimhsí cinnte is giorra ná leathbhliain;

    ( d ) subject to the provisions of section 126, tax charged on any individual in respect of any office or employment except individuals whose tax is deducted at definite intervals of less than half a year,

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  106. #1229086

    (7) Féadfar gach suim nó aon suim a bheidh dlite de aon duine áirithe amháin i leith aon cheann nó níos mó de na cánacha a luaitear i bhfo-alt (1) a chur san aon-toghairm amháin.

    (7) All or any of the sums due from any one person in respect of either or both of the taxes mentioned in subsection (1) may be included in the same summons.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  107. #1229362

    (a) ar oifigeach nó ar aon duine a bheidh fostaithe maidir le haon dualgas cánach ioncaim agus é ag feidhmiú a dhualgais, nó ag feidhmiú aon cheann de na cumhachtaí nó de na húdaráis a thugtar le dlí don oifigeach nó don duine;

    ( a ) an officer or any person employed in relation to any duty of income tax in the execution of his duty, or of any of the powers or authorities by law given to the officer or person;

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  108. #1229677

    —Duine ar bith a dhéanfaidh, thar a cheann féin nó thar ceann duine nó daoine eile, ráiteas a sheachadadh ar mhéid luach bliantúil na mbrabús ar arb inmhuirir cáin, urramóidh sé na rialacha agus na hordacháin atá i Sceideal 18 a mhéid is inchurtha chun feidhme an céanna.

    —Any person who, on his own behalf or on behalf of another person or body of persons, delivers a statement of the amount of the annual value or profits on which any tax is chargeable, shall, so far as the same are respectively applicable, observe the rules and directions contained in Schedule 18.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  109. #1229839

    (a) beidh sé iníoctha gan aon asbhaint chánach ioncaim agus ní lamhálfar mar asbhaint é le linn aon ioncam, brabúis nó caillteanais a bheith á ríomh chun aon cheann de chríocha an Achta seo, agus

    ( a ) shall be payable without any deduction of income tax and shall not be allowed as a deduction in computing any income, profits or losses for any of the purposes of this Act, and

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  110. #1230126

    Más rud é, maidir le cáin i leith na bhfáltas ó dhíol nó ó réadú aon chúpóin nó i leith an phraghais a íocadh ar cheannach aon chúpóin, go mbeidh cuntas tugtha sa cháin sin faoin gCuid seo ag aon bhaincéir nó ag aon déileálaí i gcúpóin agus go mbeidh na Coimisinéirí Speisialta sásta, maidir leis na díbhinní is iníoctha ar na cúpóin ar i ndáil leo a d'éirigh na fáltais nó an praghas sin, gur íocadh na díbhinní sin ina dhiaidh sin ar mhodh gur baineadh cáin as na díbhinní sin faoi aon cheann d'fhorálacha an Sceidil seo, aisíocfar an cháin a asbhaineadh amhlaidh.

    Where tax in respect of the proceeds of the sale or realisation of any coupon or in respect of the price paid on the purchase of any coupon has been accounted for under this Part by any banker or any dealer in coupons and the Special Commissioners are satisfied that the dividends payable on the coupons in relation to which such proceeds or such price arises have been subsequently paid in such manner that tax has been deducted from such dividends under any of the provisions of this Schedule, the tax so deducted shall be repaid. [GA]

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  111. #1230307

    Má bhíonn cáin inmhuirir faoi alt 114 i leith dhá íocaíocht nó níos mó leis an duine céanna nó ina leith i ndáil le hoifigí nó fostaíochtaí éagsúla agus gur inmhuirir amhlaidh í don bhliain mheasúnachta chéanna, beidh feidhm ag míreanna 7 go 10 ionann agus dá ndéanfaí na híocaíochtaí sin i leith na hoifige nó na fostaíochta céanna agus dá mba dhíolaíochtaí ón oifig nó ón bhfostaíocht chéanna aon díolaíochtaí ó aon cheann de na hoifigí nó de na fostaíochtaí sin.

    Where tax is chargeable under section 114 in respect of two or more payments to or in respect of the same person in respect of different offices or employments and is so chargeable for the same year of assessment, paragraphs 7 to 10 shall apply as if those payments were made in respect of the same office or employment and as if any emoluments of any of those offices or employments were emoluments of the same office or employment. [GA]

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  112. #1230873

    Má dhéanann fiontar cheann de na Páirtithe Conarthacha, de bhíthin é a bheith páirteach i mbainistí, i rialú nó i gcaipiteal fiontar de chuid an Pháirtí Chonarthaigh eile, coinníollacha, ina gcaidreamh tráchtála nó airgeadais, a shocrú leis an bhfiontar deiridh sin nó a fhorchur air, agus go mbeidh na coinníollacha sin éagsúil leis na coinníollacha a dhéanfaí le fiontar neamhspleách, ansin, féadfar aon bhrabúis a d'fhaibhreodh sa ghnáth-shlí chun ceann de na fiontair ach nár fhaibhrigh amhlaidh de bhíthin na gcoinníollacha sin a áireamh ar bhrabúis an fhiontair sin agus cáin a chur orthu dá réir sin.

    Where an enterprise of one of the Contracting Parties by reason of its participation in the management, control or capital of an enterprise of the other Contracting Party, makes with or imposes on the latter, in their commercial or financial relations, conditions different from those which would be made with an independent enterprise, any profits which would normally have accrued to one of the enterprises but by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly. [GA]

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  113. #1230970

    Aon ollamh nó múinteoir as críocha cheann de na Páirtithe Conarthacha a thabharfaidh cuairt ar chríocha an Pháirtí Chonarthaigh eile chun bheith ag múinteoireacht, ar feadh tréimhse nach faide ná dhá bhliain, in ollscoil, coláiste, scoil nó foras oideachais eile i gcríocha an Pháirtí Chonarthaigh eile sin, déanfaidh an Páirtí Conarthach eile é a dhíolmhú ó cháin ar a luach saothair as an múinteoireacht sin don tréimhse sin.

    A professor or teacher from the territory of one of the Contracting Parties who visits the territory of the other Contracting Party for the purpose of teaching, for a period not exceeding two years, at a university, college, school or other educational institution in the territory of such other Contracting Party shall be exempted by such other Contracting Party from tax on his remuneration for such teaching for such period. [GA]

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  114. #1230973

    Aon mhac léinn nó printíseach gnó ó chríocha cheann de na Páirtithe Conarthacha a bheidh ag fáil oideachais nó oiliúna lánaimsire i gcríocha an Pháirtí Chonarthaigh eile, déanfaidh an Páirtí Conarthach eile sin é a dhíolmhú ó cháin ar íocaíochtaí a gheobhaidh sé ó dhaoine laistigh de chríocha an chéad Pháirtí Chonarthaigh sin chun críocha a chothabhála, a oideachais nó a oiliúna.

    A student or business apprentice from the territory of one of the Contracting Parties who is receiving full-time education or training in the territory of the other Contracting Party shall be exempted by such other Contracting Party from tax on payments made to him by persons within the territory of the former Contracting Party for the purposes of his maintenance, education or training. [GA]

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  115. #1230983

    (1) An fad a bheidh náisiúnaigh cheann de na Páirtithe Conarthacha ina gcónaí i gcríocha an Pháirtí Chonarthaigh eile, ní dhéanfar, sna críocha sin, iad a chur faoi chánacha seachas mar, ná thar mar, a chuirtear ar náisiúnaigh an Pháirtí Chonarthaigh eile sin a chónaíonn ina chríocha.

    (1) The nationals of one of the Contracting Parties shall not, while resident in the territory of the other Contracting Party, be subjected therein to other or more burdensome taxes than are the nationals of such other Contracting Party resident in its territory.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  116. #1231194

    Aon mhac léinn nó printíseach gnó ó cheann de na críocha a bheidh ag fáil oideachais nó oiliúna lán-aimsire sa chríoch eile, beidh sé díolmhaithe ó cháin sa chríoch eile sin ar íocaíochtaí a gheobhaidh sé ó dhaoine sa chríoch chéadluaite chun críocha a chothabhála, a oideachais nó a oiliúna.

    A student or business apprentice from one of the territories who is receiving full-time education or training in the other territory shall be exempt from tax in that other territory on payments made to him by persons in the first-mentioned territory for the purposes of his maintenance, education or training. [GA]

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  117. #1231298

    2.—(1) Faoi réir forálacha an Sceidil seo, má bhíonn creidmheas le lamháil, faoi na comhshocraíochtaí, i gcoinne aon cheann de na cánacha Éireannacha is inmhuirir i leith aon ioncaim, laghdófar méid na gcánacha Éireannacha méid an chreidmheasa.

    2.—(1) Subject to the provisions of this Schedule, where, under the arrangements, credit is to be allowed against any of the Irish taxes chargeable in respect of any income, the amount of the Irish taxes so chargeable shall be reduced by the amount of the credit.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  118. #1231334

    7.—(1) Faoi réir forálacha na míre seo, ní dhéanfar, i gcás ina mbeidh cáin ioncaim le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, aon asbhaint i leith cánach coigríche (cibé acu i leith an ioncaim sin nó aon ioncaim eile é) nuair a bheifear ag ríomh méid an ioncaim sin chun críocha cánach brabús corparáide.

    7. (1) Subject to the provisions of this paragraph, where credit for foreign tax falls to be allowed against any of the Irish taxes in respect of any income, no deduction for foreign tax (whether in respect of that or any other income) shall be made in computing the amount of that income for the purposes of corporation profits tax.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  119. #1231338

    (3) D'ainneoin aon ní sna forálacha roimhe seo den mhír seo, i gcás nach féidir cuid den cháin choigríche i leith an ioncaim (lena n-áirítear aon cháin choigríche a mbeidh sé le meas, faoi fhomhír (2), go méadaíonn sí an t-ioncam) a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, measfar, chun críocha cánach brabús corparáide, méid an ioncaim a bheith arna laghdú den chuid sin den cháin choigríche sin.

    (3) Notwithstanding anything in preceding provisions of this paragraph, where part of the foreign tax in respect of the income (including any foreign tax which, under subparagraph (2) falls to be treated as increasing the amount of the income) cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of corporation profits tax as reduced by that part of that foreign tax.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  120. #1231341

    (1) Nuair a bheidh creidmheas i leith cánach coigríche le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, beidh éifeacht ag na forálacha seo a leanas den mhír seo maidir le méid an ioncaim sin a ríomh chun críocha cánach ioncaim.

    (1) Where credit for foreign tax falls to be allowed against any of the Irish taxes in respect of any income, the following provisions of this paragraph shall have effect as respects of computation, for the purposes of income tax, of the amount of that income.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  121. #1231351

    (c) d'ainneoin aon ní sna forálacha roimhe seo den fhomhír seo, i gcás aon chuid den cháin choigríche i leith an ioncaim (lena n-áirítear aon cháin choigríche a mbeidh sé le meas, faoi chlásal (b) den fhomhír seo, go méadaíonn sí an t-ioncam) a bheith le lamháil mar chreidmheas i gcoinne cánach brabús corparáide nó nach féidir í a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, measfar, chun críocha cánach ioncaim méid an ioncaim a bheith arna laghdú den chuid sin den cháin choigríche sin:

    ( c ) notwithstanding anything in the preceding provisions of this subparagraph, where any part of the foreign tax in respect of the income (including any foreign tax which, under clause (b) of this subparagraph, falls to be treated as increasing the amount of the income) either falls to be allowed as a credit against corporation profits tax, or cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of income tax as reduced by that part of that foreign tax:

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  122. #1231921

    Liosta a bheidh le seachadadh ag gach duine is inmhuirir thar ceann duine eile, agus ag duine ar bith a ghlacann, i gcáil ar bith, aon airgead nó luach, nó brabúis nó gnóchain, le haon duine eile, agus ina dtabharfar tuairisc ar an duine ar thar a cheann a ghníomhaíonn sé, agus ina n-inseofar a ainm agus a sheoladh, agus méid an airgid, an luacha, na mbrabús nó na ngnóchan sin, agus ina ndearbhófar maidir leis an duine sin ar duine lánaoise é nó ar bean phósta í nach gcónaíonn lena fearchéile nó bean phósta nach bhfuil a fearchéile freagrach in íoc aon chánach a muirearaíodh uirthi nó ar duine é a chónaíonn sa Stát nó ar duine éagumasaithe é.

    List to be delivered by every person chargeable on behalf of another person, and by any person whomsoever who, in whatever capacity, is in receipt of any money or value, or of profits or gains, of or belonging to any other person, describing the person for whom he acts, and stating his name and address, and the amount of such money, value, profits or gains and declaring whether such person is of full age, or a married woman living with her husband, or a married woman whose husband is not accountable for the payment of any tax charged on her, or is resident in the State, or is an incapacitated person.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  123. #1233519

    Beidh áitreabh consalachta agus áit chónaithe cheann gairme poist chonsalachta arb é an Stát sallchuir nó aon duine a bheidh ag gníomhú thar ceann an Stáit shallchuir is úinéir air nó ar léasaí air é saor ó gach uile shórt díre agus cáin náisiúnta, réigiúnach nó bardasach, seachas iad siúd is íocaíocht as seirbhísí sonraithe a rinneadh.

    Consular premises and the residence of the career head of consular post of which the sending State or any person acting on its behalf is the owner or lessee shall be exempt from all national, regional or municipal dues and taxes whatsoever, other than such as represent payment for specific services rendered.

    Uimhir 8 de 1967: AN tACHT UM CHAIDREAMH AGUS DÍOLÚINE TAIDHLEOIREACHTA, 1967

  124. #1233522

    Ní bheidh feidhm ag an tsaoirseacht ó chánachas dá dtagraítear i mír 1 den Airteagal seo maidir le dírí agus cánacha den sórt sin más iníoctha iad, faoi dhlí an Stáit ghlacaidh, ag an duine a rinne conradh leis an Stát sallchuir nó leis an duine a ghníomhaigh thar a cheann.

    The exemption from taxation referred to in paragraph 1 of this Article shall not apply to such dues and taxes if, under the law of the receiving State, they are payable by the person who contracted with the sending State or with the person acting on its behalf. [GA]

    Uimhir 8 de 1967: AN tACHT UM CHAIDREAMH AGUS DÍOLÚINE TAIDHLEOIREACHTA, 1967

  125. #1239689

    Ar choinníoll, i gcás aon sórt calaois nó faillí a rinne duine ar bith nó a rinneadh thar a cheann i ndáil le nó maidir le cáin ioncaim, go bhféadfar measúnacht nó céadmheasúnacht bhreise a dhéanamh tráth ar bith in aghaidh aon bhliana a dtarlódh, mar gheall ar an gcalaois nó an fhaillí, go gcaillfí cáin ioncaim ar an Státchiste mura mbeadh sin.

    Provided that in a case in which any form of fraud or neglect has been committed by or on behalf of any person in connection with or in relation to income tax, an assessment or an additional first assessment may be made at any time for any year for which, by reason of the fraud or neglect, income tax would otherwise be lost to the Exchequer.

    Uimhir 7 de 1968: AN tACHT AIRGEADAIS (FORÁLACHA ILGHNÉITHEACHA), 1968

  126. #1239771

    (2) Más rud é, maidir le hús d'aon cheann de na blianta 1963-64 go dtí 1966-67, go mba inlamháilte aon fhaoiseamh ó cháin de bhua fho-alt (1) dá mba é a bhí ann ús don bhliain 1967-68, deonófar an faoiseamh céanna ina leith sin agus a dheonófaí dá mbeadh forálacha i gCuid IX den Acht Airgeadais, 1963 , ar aon-éifeacht leo sin a cuireadh isteach le fo-alt (1) i gCaibidil VI de Chuid IV den Acht Cánach Ioncaim, 1967 .

    (2) Where, in respect of interest for any of the years 1963-64 to 1966-67, any relief from tax would be allowable by virtue of subsection (1) if it were interest for the year 1967-68, the like relief shall be granted in respect thereof as if provisions to the same effect as those inserted in Chapter VI of Part IV of the Income Tax Act, 1967 , by subsection (1) had been included in Part IX of the Finance Act, 1963 .

    Uimhir 7 de 1968: AN tACHT AIRGEADAIS (FORÁLACHA ILGHNÉITHEACHA), 1968

  127. #1246204

    (2) Beidh aon chnapshuim nó íocaíocht sheachtainiúil agus aon íocaíocht a rinneadh le duine fostaithe nó neamhfhostaithe nó thar a cheann de bhun rialachán faoi alt 46 den Acht um Iocaíochtaí Iomarcaíochta, 1967 , díolmhaithe ó cháin ioncaim faoi Sceideal E.

    (2) Any lump sum or weekly payment and any payment to or on behalf of an employed or unemployed person pursuant to regulations under section 46 of the Redundancy Payments Act, 1967 , shall be exempt from income tax under Schedule E.

    Uimhir 33 de 1968: AN tACHT AIRGEADAIS, 1968

  128. #1250998

    (5) Más rud é, i gcás duine a mbeidh gairm nó trádáil á seoladh aige, go dtabhóidh sé, roimh an 6ú lá d'Aibreán, 1971, caiteachas ag athchóiriú innealra nó gléasra a bheidh á úsáid chun críocha na trádála nó na gairme agus nach mbeidh á úsáid chun innealra nó gléasra a mhonarú, ní bheidh méid an chaiteachais sin (muran inlamháilte amhlaidh é ar shlí eile) inlamháilte mar asbhaint le linn ríomh a bheith á dhéanamh chun críocha cánach ioncaim ar bhrabúis nó gnóchain nó caillteanais na trádála nó na gairme, agus, i gcás ina lamhálfar amhlaidh é, ní mheasfar gur caiteachas caipitil é chun aon cheann de chríocha na nAchtanna Cánach Ioncaim.

    (5) Where before the 6th day of April, 1971, a person carrying on a trade or profession incurs expenditure on the conversion of machinery or plant which is in use for the purposes of the trade or profession and is not in use for the purpose of manufacturing machinery or plant, the amount of the said expenditure shall (if not otherwise so allowable) be allowable as a deduction in computing for the purposes of income tax the profits or gains or losses of the trade or profession, and, where it is so allowed, shall not be regarded as capital expenditure for any of the purposes of the Income Tax Acts.

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  129. #1251355

    —(1) Má tharlaíonn, de bhua conradh i leith eastát nó leas in áitreabh a dhíol, go mbeidh le cionroinnt idir na páirtithe fáltas nó eisimeacht i leith an eastáit nó an leasa a thiocfaidh chun bheith dlite tar éis an conradh a dhéanamh ach roimh an am a bheidh an chionroinnt le déanamh, agus go mbeidh cuid den fháltas le fáil dá bhrí sin ag an díoltóir ar iontaobhas don cheannaitheoir nó, de réir mar a bheidh, go n-íocfaidh an díoltóir mar iontaobhaí don cheannaitheoir cuid den eisimeacht, déileálfar chun críocha cánach faoi Chás V de Sceideal D leis an gceannaitheoir ionann dá mbeadh an chuid sin infhaighte nó iníoctha thar a cheann díreach tar éis an ama a bheidh an chionroinnt le déanamh.

    —(1) Where by virtue of a contract for the sale of an estate or interest in premises there falls to be apportioned between the parties a receipt or outgoing in respect of the estate or interest which becomes due after the making of the contract but before the time at which the apportionment falls to be made, and a part of the receipt is therefore receivable by the vendor in trust for the purchaser or, as the case may be, a part of the outgoing is paid by the vendor as trustee for the purchaser, the purchaser shall be treated for the purposes of tax under Case V of Schedule D as if that part had become receivable or payable on his behalf immediately after the time at which the apportionment falls to be made.

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  130. #1251408

    (a) aon chíos is iníoctha i leith aon áitreabh nó aon éasúna, i gcás an t-áitreabh nó an éasúint a bheith á úsáid, á áitiú nó á theachtadh i ndáil le haon cheann de na gnóthais a bhfuil na brabúis nó na gnóchain uaidh inmhuirir i leith cánach faoi Chás I (b) de Sceideal D de bhua alt 53, agus

    ( a ) any, rent payable in respect of any premises or easements, where the premises or easements are used, occupied or enjoyed in connection with any of the concerns the profits or gains arising out of which are chargeable to tax under Case 1 ( b ) of Schedule D by virtue of section 53, and

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  131. #1257946

    —(1) Beidh feidhm ag na forálacha seo a leanas in aon chás ina ndéileáiltear, de thoradh malairt daoine dul i mbun trádáil nó gairm a sheoladh, leis an trádáil nó leis an ngairm chun aon cheann de chríocha na nAchtanna Cánach Ioncaim ionann is dá mbeifí tar éis buanscor de agus go raibh gnó nua bunaithe agus tosaithe.

    —(1) The following provisions of this section shall apply in any case where, as a result of a change in the persons engaged in carrying on a trade or profession, the trade or profession is treated for any of the purposes of the Income Tax Acts as if it had been permanently discontinued and a new trade or profession set up and commenced.

    Uimhir 14 de 1970: AN tACHT AIRGEADAIS, 1970

  132. #1257964

    (3) Tá feidhm ag na forálacha sin roimhe seo den alt seo i gcás ina meastar chun aon cheann de chríocha na nAchtanna Cánach Ioncaim go bhfuil buanscortha di mar atá feidhm acu i gcás scoir iarbhír, ach ní bheidh feidhm acu i gcás gairm a bhí á seoladh ag aonaí aonair scor mar gheall ar é d'fháil bháis.

    (3) The foregoing provisions of this section apply where a profession is treated for any of the purposes of the Income Tax Acts as permanently discontinued as they apply in the case of an actual discontinuance, but shall not apply in a case where a profession carried on by a single individual is discontinued by reason of his death.

    Uimhir 14 de 1970: AN tACHT AIRGEADAIS, 1970

  133. #1272830

    —(1) I gcás ina mbeadh, mura mbeadh forálacha alt 6, cáin inmhuirir i leith déanamh aon cheann de na seirbhísí a shonraítear i míreanna (iv) agus (x) den Chéad Sceideal féadfaidh aon duine a dhéanfaidh aon seirbhísí den sórt sin a cheart chun díolúine ó cháin ina leith a tharscaoileadh de réir rialachán.

    —(1) Where, but for the provisions of section 6, tax would be chargeable in respect of the rendering of any of the services specified in paragraphs (iv) and (x) of the First Schedule, a person rendering any such services may, in accordance with regulations, waive his right to exemption from tax in respect thereof.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  134. #1272949

    (b) más rud é nach mó ná dhá thrian den chomaoin iomlán dá dtagraítear i bhfo-alt (1) luach earraí so-chorraithe a soláthraíodh de bhun an chomhaontaithe i leith an seachadadh a dúradh nó aon cheann de na seirbhísí a dúradh a dhéanamh, is é an méid ar ar inmhuirir cáin 60 faoin gcéad den chomaoin iomlán sin, agus

    ( b ) if the value of movable goods supplied in pursuance of the agreement for making the delivery aforesaid or rendering any of the services aforesaid does not exceed two-thirds of the total consideration referred to in subsection (1), the amount on which tax is chargeable shall be 60 per cent. of such total consideration, and

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  135. #1272993

    (4) I gcás monaróir do sheachadadh earraí do dhuine ar bith is earraí a ndearna an duine sin, nó a ndearnadh thar a cheann, ábhair lena monarú a sholáthar agus gur mó an ráta cánach is inmhuirir i leith seachadadh na n-earraí ná an ráta is inmhuirir i leith seachadadh na n-ábhar, beidh sé de dhliteanas ar an duine a sheachadfaidh na hearraí, i dteannta aon dliteanais eile a fhorchuirfear air leis an Acht seo, cáin a íoc ar luach na n-earraí a soláthraíodh dó, de réir ráta is ionann agus an difríocht idir an dá ráta a luaitear roimhe seo.

    (4) Where goods for the manufacture of which materials have been supplied by or on behalf of any person are delivered by the manufacturer to that person and the rate of tax chargeable in relation to the delivery of the goods exceeds that chargeable in relation to the delivery of the materials, the person who delivers the goods shall be liable, in addition to any other liability imposed on him by this Act, to pay tax on the value of the materials supplied to him, at a rate equivalent to the difference between the two aforementioned rates.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  136. #1273446

    Ar choinníoll, i gcás ina ndearna duine, nó ina ndearnadh thar a cheann, aon sórt calaoise nó mainneachtana i leith nó i dtaobh cánach, go bhféadfar meastachán mar a dúradh a dhéanamh tráth ar bith i leith aon tréimhse a mbeadh, mar gheall ar an gcalaois nó ar an mainneachtain, cáin á cailliúint ag an Státchiste mura mbeadh sin.

    Provided that in a case in which any form of fraud or neglect has been committed by or on behalf of any person in connection with or in relation to tax, an estimation as aforesaid may be made at any time for any period for which, by reason of the fraud or neglect, tax would otherwise be lost to the Exchequer.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  137. #1273522

    —(1) Beidh an rúnaí nó an t-oifigeach eile a bheidh ag gníomhú mar rúnaí de thuras na huaire d'aon chomhlacht daoine freagrach i dteannta an chomhlachta i leith déanamh na ngníomhartha sin uile is gá a dhéanamh ag an gcomhlacht faoi aon cheann de na forálacha a bhaineann le cáin.

    —(1) The secretary or other officer acting as secretary for the time being of any body of persons shall be answerable in addition to the body for doing all such acts as are required to be done by the body under any of the provisions relating to tax.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  138. #1273526

    (3) Aon fhógra is gá a thabhairt do chomhlacht daoine faoi aon cheann de na forálacha maidir le cáin féadfar é a thabhairt don rúnaí nó don oifigeach eile a bheidh ag gníomhú mar rúnaí de thuras na huaire don chomhlacht sin.

    (3) Any notice required to be given to a body of persons under any of the provisions relating to tax may be given to the secretary or other acting as secretary for the being of such body.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  139. #1273610

    (2) Leasaítear leis seo alt 1 den Acht d'Fhorchur Dleacht, 1957 , trí “nó cáin bhreisluacha” a chur isteach i mír (gg) (a cuireadh isteach leis an Acht Airgeadais, 1963 ) i ndiaidh “cáin láimhdeachais”, ach ní dhéanfar aon ordú faoin Acht sin d'fhonn méadú a thabhairt ar aon cheann de na rátaí cánach nó leathnú a thabhairt ar na haicmí gníomhaíochtaí nó earraí a bhfuil cáin inmhuirir ina leith de thuras na huaire.

    (2) Section 1 of the Imposition of Duties Act, 1957 , is hereby amended by the insertion in paragraph (gg) (inserted by the Finance Act, 1963 ) after "turnover tax" of "or value-added tax", but no order shall be made under that Act for the purposes of increasing any of the rates of tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  140. #1277751

    beidh sé iníoctha gan aon asbhaint cánach ioncaim agus ní lamhálfar é le linn aon ioncam, brabúis nó caillteanais a bheith á ríomh chun aon cheann de chríocha na nAchtanna Cánach Ioncaim, nó na n-achtachán a bhaineann le cáin bhrabús corparáide.

    shall be payable without any deduction of income tax and shall not be allowed in computing any income, profits or losses for any of the purposes of the Income Tax Acts or of the enactments relating to corporation profits tax.

    Uimhir 19 de 1973: An tACHT AIRGEADAIS, 1973

  141. #1278369

    “(a) Féadfaidh an tAire le hordú an Dara nó an Tríú Sceideal a athrú trí thuairiscí earraí nó seirbhísí d'aon chineál a chur leo nó a scriosadh astu nó trí athrú a dhéanamh ar aon tuairisc earraí nó seirbhísí atá sonraithe iontu de thuras na huaire, agus féadfaidh sé, mar an gcéanna, an Ceathrú Sceideal a athrú trí thuairiscí earraí d'aon chineál a scriosadh as nó athrú a dhéanamh ar aon tuairiscí earraí atá sonraithe ann de thuras na huaire, ach ní dhéanfar aon ordú faoin alt seo chun aon cheann de na rátaí cánach a ardú ná chun na haicmí gníomhaíochtaí nó earraí arb inmhuirir cáin ina leith de thuras na huaire a leathnú.”.

    "( a ) The Minister may by order vary the Second or Third Schedules by adding to or deleting therefrom descriptions of goods or services of any kind or by varying any description of goods or services for the time being specified therein, and may, in like manner, vary the Fourth Schedule by deleting therefrom descriptions of goods of any kind or by varying any description of goods for the time being specified therein, but no order shall be made under this section for the purpose of increasing any of the rates of tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.".

    Uimhir 19 de 1973: An tACHT AIRGEADAIS, 1973

  142. #1289729

    (2) Le linn ríomh a bheith á dhéanamh, chun aon cheann de chríocha Chuid XVI den Acht Cánach Ioncaim, 1967 , ar mhéid an airgid díola, árachais, tarrthálais nó cúitimh a bheidh le cur i gcuntas le linn ríomh a bheith á dhéanamh ar liúntas cothromaíochta nó ar mhuirear cothromaíochta a bheidh le tabhairt do dhuine nó le cur ar dhuine, ní chuirfear i gcuntas an méid cánach breisluacha (más ann) is inmhuirir ar an duine i leith an airgid sin.

    (2) In calculating, for any of the purposes of Part XVI of the Income Tax Act, 1967 , the amount of sale, insurance, salvage or compensation moneys to be taken into account in computing a balancing allowance or balancing charge to be made to or on a person, no account shall be taken of the amount of value-added tax (if any) chargeable to the person in respect of those moneys.

    Uimhir 6 de 1975: AN tACHT AIRGEADAIS, 1975

  143. #1290206

    “(4) I gcás monaróir do sheachadadh earraí do dhuine ar bith is earraí a ndearna an duine sin, nó a ndearnadh thar a cheann, ábhair lena monarú a sholáthar agus gur mó an ráta cánach is inmhuirir i leith seachadadh na n-earraí ná an ráta ab inmhuirir i leith seachadadh na n-ábhar laistigh den Stát, beidh an duine a sheachadfaidh na hearraí faoi dhliteanas, i ndáil le seachadadh na n-earraí sin, i dteannta aon dliteanas eile a fhorchuirtear air leis an Acht seo, cáin a íoc ar luach na n-earraí a soláthraíodh dó, de réir ráta ar cóimhéid leis an difríocht idir an dá ráta a luaitear roimhe seo.”.

    "(4) Where goods for the manufacture of which materials have been supplied by or on behalf of any person are delivered by the manufacturer to that person and the rate of tax chargeable in relation to the delivery of the goods exceeds that which would be chargeable in relation to a delivery within the State of the materials, the person who delivers the goods shall, in respect of the delivery of such goods, be liable, in addition to any other liability imposed on him by this Act, to pay tax on the value of the materials supplied to him at a rate equivalent to the difference between the two aforementioned rates.".

    Uimhir 6 de 1975: AN tACHT AIRGEADAIS, 1975

  144. #1292044

    (a) nach bhfuil sé ar fáil le fhritháireamh faoi aon cheann d'fhorálacha na nAchtanna Cánach Ioncaim in aghaidh aon chaillteanais, ná in aghaidh aon íocaíochtaí is féidir a dhéanamh as brabúis nó gnóchain a cuireadh faoi mhuirear cánach, agus nach bhfuil sé ar fáil le haghaidh aon fhaoisimh eile faoi na hAchtanna Cánach Ioncaim seachas na faoisimh phearsanta, agus chun na críche sin cuirfear i gcás go bhfuil na forálacha sin go léir de na hAchtanna Cánach Ioncaim á gcur chun feidhme ar neamhspleidh leis an ioncam is inmhuirearaithe amhlaidh faoi Chás IV de Sceideal D, agus

    ( a ) is not available for set off under any of the provisions of the Income Tax Acts against any loss, or against any payments which may be made out of profits or gains brought into charge for tax, and is not available for the purpose of any other relief under the Income Tax Acts other than the personal reliefs, and for this purpose it shall be assumed that all such provisions of the Income Tax Acts are applied without regard to the income so chargeable under Case IV of Schedule D, and

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  145. #1294004

    bainfidh siad, fara aon mhodhnuithe is gá, le hachomharc faoi aon cheann d'fhorálacha an Achta seo a dhéanann socrú le haghaidh achomhairc chun na gCoimisinéirí Achomhairc amhail is dá mba achomharc in aghaidh measúnachta i leith cánach ioncaim an t-achomharc.

    shall, with any necessary modifications, apply to an appeal under any of the provisions of this Act which provide for an appeal to the Appeal Commissioners as if the appeal were an appeal against an assessment to income tax. [GA]

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  146. #1294046

    (3) I gcás aon íocaíocht den sórt sin a dúradh a bheith déanta ag aon duine nó thar a cheann, seachadfaidh an duine sin láithreach do na Coimisinéirí Ioncaim cuntas ar an íocaíocht, agus ar an méid a baineadh aisti, agus déanfaidh an cigire, d'ainneoin aon fhorála eile den Acht seo, cáin ghnóchan caipitiúil a mheasúnú agus a mhuirearú ar an duine sin don bhliain mheasúnachta ina ndearnadh an íocaíocht i leith méid is ionann agus leath na híocaíochta de réir an ráta a shonraítear in alt 3 (3).

    (3) Where any such payment as aforesaid is made by or on be, half of any person, that person shall forthwith deliver to the Revenue Commissioners an account of the payment, and of the amount deducted therefrom and the inspector shall, notwithstanding any other provision of this Act; assess and charge that person to capital gains tax for the year of assessment in which the payment was made on an amount equal to one-half of the payment at the rate specified in section 3 (3).

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  147. #1294982

    —(1) Cáin a bheidh dlite i leith rachmas inchánach duine inmheasúnaithe beidh sí agus fanfaidh sí, faoi réir forálacha an ailt seo, ina muirear ar aon mhaoin réadach a bheidh ar áireamh i rachmas inchánach an duine agus beidh sí ina muirear freisin ar an maoin phearsanta a bheidh ar áireamh i rachmas inchánach an duine fad a fhanfaidh an mhaoin phearsanta faoi úinéireacht nó faoi rialú an duine nó aon iontaobhaí nó aon duine eile thar a cheann.

    —(1) Tax due in respect of the taxable wealth of an assessable person shall, subject to the provisions of this section, be and remain a charge on any real property comprised in the taxable wealth of the person and shall also be a charge on the personal property comprised in the taxable wealth of the person while the personal property remains in the ownership or control of the person or of any trustee or other person on his behalf.

    Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975

  148. #1295090

    (9) I gcás na gCoimisinéirí do dhéanamh measúnachta cánach faoi fho-ailt (2) (a) nó (3) d'alt 16, beidh ag an duine cuntasach a bhféachtar leis an méid a measúnaíodh amhlaidh a ghnóthú uaidh an ceart céanna achomhairc faoin alt seo a bheadh aige dá mba ar thuairisceán nó ar thuairisceán breise a sheachaid sé a rinneadh an mheasúnacht agus, in aon chás inar cuireadh an mheasúnacht go dtí a aturnae, go dtí a chuntasóir nó go dtí gníomhaire eile dá chuid, déanfar an tréimhse 30 lá dá dtagraítear i bhfo-alt (3) a fhadú má chruthaíonn an duine cuntasach chun sástacht na gCoimisinéirí go raibh údarás an aturnae, an chuntasóra nó an ghníomhaire eile sin gníomhú thar a cheann tarraingthe siar aige ar dháta na measúnachta.

    (9) Where the Commissioners make an assessment of tax under subsections (2) (a) or (3) of section 16, the accountable person from whom it is sought to recover the amount so assessed shall have the same right of appeal under this section as he would have if the assessment had been made on a return or an additional return delivered by him and, in any case where the assessment was sent to his solicitor, accountant or other agent, the period of 30 days referred to in subsection (3) shall be extended if the accountable person proves to the satisfaction of the Commissioners that he had, at the date of the assessment, withdrawn the authority of such solicitor, accountant or other agent to act on his behalf.

    Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975

  149. #1297758

    (3) Dá réir sin chun críocha cánach corparáide ríomhfar ioncam, agus déanfar an mheasúnacht, faoi na Sceidil agus na Cásanna céanna a bhfuil feidhm acu chun críocha cánach ioncaim, agus de réir na bhforálacha is infheidhme maidir leis na Sceidil agus na Cásanna sin, ach (faoi réir forálacha an Achta seo) déanfar na méideanna a ríomhfar amhlaidh do na bunaidh éagsúla ioncaim, má bhíonn thar cheann amháin ann, mar aon le haon mhéideanna a bheidh le háireamh i leith gnóchan inmhuirearaithe, a chomhshuimiú chun na brabúis go léir a dhéanamh amach.

    (3) Accordingly for purposes of corporation tax income shall be computed, and the assessment shall be made, under the like Schedules and Cases as apply for purposes of income tax, and in accordance with the provisions applicable to those Schedules and Cases, but (subject to the provisions of this Act) the amounts so computed for the several sources of income, if more than one, together with any amounts to be included in respect of chargeable gains, shall be aggregated to arrive at the total profits.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  150. #1300546

    (b) a n-úsáideann an duine sin, nó aon duine atá bainteach leis. chun críocha a thrádála sócmhainní leis an gcuideachta agus a dtugtar ina leith sin don chuideachta aon cheann de na liúntais a shonraítear i gCuid XIII nó XIV, Caibidil I de Chuid XV, Caibidil II de Chuid XVI den Acht Cánach Ioncaim, 1967 , alt 22 den Acht Airgeadais, 1971 , nó alt 2, 3, 6 nó 8 den Acht Airgeadais (Cánachas ar Bhrabúis Mhianach Airithe), 1974 ,

    ( b ) that person, or any person connected with him, uses for the purposes of his trade assets which belong to the company and in respect of which there is made to the company any of the allowances specified in Part XIII or XIV, Chapter I of Part XV Chapter II of Part XVI of the Income Tax Act, 1967 , section 22 of the Finance Act, 1971 , or section 2 of the Finance (Taxation of Profits of Certain Mines) Act, 1974 ,

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  151. #1301041

    (5) Beidh éifeacht freisin leis na hailt seo a leanas den Chuid seo, ach amháin a mhéid a bhaineann siad le gnóthú cánach, i ndáil le comhlachtaí arna mbunú ó am go ham le haon achtachán nó faoi aon achtacháin chun aon tionscal nó cuid de thionscal, nó aon ghnóthas, faoi úinéireacht nó rialú náisiúnta, a sheoladh, ionann is dá mba chuideachtaí iad de réir brí na n-alt sin, agus ionann is dá mba ghrúpa aon chomhlachtaí den sórt sin ar cuireadh feidhmeanna gaolmhara de chúram orthu agus fochuideachtaí d'aon cheann díobh, agus ionann freisin is dá mba chomhaltaí de ghrúpa aon dá chomhlacht nó níos mó díobh ar cuireadh na feidhmeanna céanna nó feidhmeanna gaolmhara de chúram orthu tráthanna éagsúla:

    (5) The following sections of this Part, except in so far as they relate to recovery of tax, shall also have effect in relation to bodies from time to time established by or under any enactment for the carrying on of any industry or part of an industry, or of any undertaking, under national ownership or control as if they were companies within the meaning of those sections, and as if any such bodies charged with related functions and subsidiaries of any of them formed a group, and as if also any two or more such bodies charged at different times with the same or related functions were members of a group:

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  152. #1301386

    (6) Beidh feidhm ag mír 3 (3) (4) de Sceideal 4 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975 (cumhacht chun faisnéis a éileamh i dtaobh sócmhainní a fuarthas), i ndáil le fógra faoin alt seo mar atá feidhm acu i ndáil le fógra faoi aon cheann d'fhorálacha na nAchtanna Cánach Ioncaim arna chur chun feidhme leis an mír sin 3 i ndáil le cáin ghnóchan caipitiúil.

    (6) Paragraph 3 (3) (4) of Schedule 4 to the Capital Gains Tax Act, 1975 (power to demand information about the acquisition of assets), shall apply in relation to a notice under this section as they apply in relation to a notice under any of the provisions of the Income Tax Acts, as applied in relation to capital gains tax by the said paragraph 3.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  153. #1303389

    (2) Aon mhuirear a bheidh le gearradh faoi aon cheann d'fhorálacha na Coda seo ar dhuine in aghaidh aon tréimhse inmhuirearaithe le linn a thrádáil a bheith á cur faoi cháin nó a ioncam a bheith á mhuirearú faoi Chás V de Sceideal D gearrfar é trí mheasúnacht i dteannta aon mheasúnachta eile a bheidh le déanamh ar an gcéanna don tréimhse sin.

    (2) Any charge falling to be made under any of the provisions of this Part on a person for any chargeable period in taxing his trade or in charging his income under Case V of Schedule D shall be made by means of an assessment in addition to any other assessment falling to be made thereon for that period.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  154. #1303652

    (5) I gcás duine a sheolann trádáil nó gairm do thabhú caiteachais roimh an 6ú lá d'Aibreán, 1971, ag athchóiriú innealra nó gléasra a úsáidtear chun críocha na trádála nó na gairme agus nach n-úsáidtear ag monarú innealra nó gléasra, ní bheidh méid an chaiteachais sin (murab inlamhála amhlaidh é ar shlí eile) inlamhála mar ashbhaint le linn brabúis nó gnóchain nó caillteanais na trádála nó na gairme a bheith á ríomh chun críocha cánach ioncaim, agus, i gcás a lamhálfar amhlaidh é, ní mheasfar gur caiteachas caipitiúil é chun aon cheann de chríocha na nAchtanna Cánach Ioncaim.”.

    (5) Where before the 6th day of April, 1971, a person carrying on a trade or profession incurs expenditure on the conversion of machinery or plant which is in use for the purposes of the trade or profession and is not in use for the purpose of manufacturing machinery or plant, the amount of the said expenditure shall (if not otherwise so allowable) be allowable as a deduction in computing for the purposes of income tax the profits or gains or losses of the trade or profession, and, where it is so allowed, shall not be regarded as capital expenditure for any of the purposes of the Income Tax Acts.".

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  155. #1303719

    (3) (a) Déanfar aon tagairt sa choinníoll a ghabhann le fo-alt (2) do thrádáil nó gairm a bhuanscor a fhorléiriú mar thagairt a fholaíonn tagairt d'aon teaghmas tarlú a bheidh, faoi aon cheann d'fhorálacha na nAchtanna Cánach Ioncaim, le meas mar ní is ionann agus trádáil nó gairm a bhuanscor.

    (3) ( a ) Any reference in the proviso to subsection (2) to the permanent discontinuance of a trade or profession shall be construed as including a reference to the occurring of any event which, under any of the provisions of the Income Tax Acts, is to be treated as equivalent to the permanent discontinuance of a trade or profession.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  156. #1304884

    (1) Nuair a bheidh creidmheas i leith cánach coigríche le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, beidh éifeacht ag na forálacha seo a leanas den mhír seo maidir le méid an ioncaim sin a ríomh chun críocha cánach ioncaim nó cánach corparáide.

    (1) Where credit for foreign tax falls to be allowed against any of the Irish taxes in respect of any income, the following provisions of this paragraph shall have effect as respects the computation, for the purposes of income tax or corporation tax, of the amount of that income.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  157. #1304987

    arb é C méid iomlán ioncam na cuideachta sa tréimhse chuntasaíochta (lena n-áirítear ioncam infheistíochta frainceáilte, díbhínní a d'íoc aon chomhlacht corpraithe agus ioncam atá díolmhaithe, faoi aon cheann d'fhorálacha na nAchtanna Cánach, ó aon cháin nó nach n-áirítear chun críocha aon chánach nó a meastar nach ioncam é) sula ndéantar aon asbhaint i leith muirir ar ioncam nó costais bhainistí,

    C is the total amount of the income of the company in the accounting period (including franked investment income, dividends paid by any body corporate and income which under any provision of the Tax Acts is exempt from any tax or is disregarded for the purposes of any tax or is deemed not to be income) before any deduction for charges on income or expenses of management,

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  158. #1305008

    arb é C méid iomlán ioncam na cuideachta sa tréimhse chuntasaíochta (lena n-áirítear ioncam infheistíochta frainceáilte, díbhinní a d'íoc aon chomhlacht corpraithe agus ioncam atá díolmhaithe faoi aon cheann d'fhorálacha na nAchtanna Cánach ó aon cháin nó nach n-áirítear chun críocha aon chánach nó a meastar nach ioncam é) sula ndéantar aon asbhaint i leith muirir ar ioncam nó costais bhainistí,

    C is the total amount of the income of the company in the accounting period (including franked investment income, dividends paid by any body corporate and income which under any provision of the Tax Acts is exempt from any tax or is disregarded for the purposes of any tax or is deemed not to be income) before any deduction for charges on income or expenses of management,

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  159. #1305033

    arb é C méid iomlán ioncam na cuideachta sa tréimhse chuntasaíochta (lena n-áirítear ioncam infheistíochta frainceáilte, díbhinní a d'íoc aon chomhlacht corpraithe agus ioncam atá díolmhaithe faoi aon cheann d'fhorálacha na nAchtanna Cánach ó aon cháin nó nach n-áirítear chun críocha aon chánach nó a meastar nach ioncam é) sula ndéantar aon asbhaint i leith muirir ar ioncam nó costais bhainistí,

    C is the total amount of the income of the company in the accounting period (including franked investment income, dividends paid by any body corporate and income which under any provision of the Tax Acts is exempt from any tax or is disregarded for the purposes of any tax or is deemed not to be income) before any deduction for charges on income or expenses of management.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  160. #1306333

    —(1) Faoi réir ús a íoc de réir alt 41 agus ach amháin mar a fhoráiltear anseo ina dhiaidh seo, féadfar, más rogha leis an duine a sheachadfaidh an tuairisceán nó an tuairisceán breise é, an cháin a bheidh dlite agus iníoctha i leith bronntanais inchánach nó oidhreachta inchánach a íoc ina cúig thráthchuid chomhionanna bhliantúla, a mbeidh an chéad cheann acu dlite ar dhá mhí dhéag a bheith caite ón dáta ar ar tháinig an cháin chun bheith dlite agus iníoctha agus cuirfear an t-ús ar an gcáin a bheidh gan íoc le gach tráthchuid agus íocfar é an tráth céanna a íocfar an tráthchuid sin.

    —(1) Subject to the payment of interest in accordance with section 41 and save as hereinafter provided, the tax due and payable in respect of a taxable gift or a taxable inheritance may, at the option of the person delivering the return or additional return, be paid by five equal yearly instalments, the first of which shall be due at the expiration of twelve months from the date on which the tax became due and payable and the interest on the unpaid tax shall be added to each instalment and shall be paid at the same time as such instalment.

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

  161. #1306365

    —(1) Cáin a bheidh dlite agus iníoctha i leith bronntanais inchánach nó i leith oidhreachta inchánach beidh sí agus fanfaidh sí, faoi réir forálacha an ailt seo, ina muirear ar an maoin (seachas airgead nó ionstraimí soshannta) arb í an bronntanas inchánach nó an oidhreacht inchánach í ar an dáta luachála agus beidh tosaíocht ag an gcáin ar na muirir agus ar na leasanna uile a bheidh bunaithe ag an deontaí nó ag an gcomharba nó ag aon duine a bheidh ag éileamh le ceart an deontaí nó an chomharba nó thar a cheann:

    —(1) Tax due and payable in respect of a taxable gift or a taxable inheritance shall, subject to the provisions of this section, be and remain a charge on the property (other than money or negotiable instruments) of which the taxable gift or taxable inheritance consists at the valuation date and the tax shall have priority over all charges and interests created by the donee or successor or any person claiming in right of the donee or successor or on his behalf:

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

  162. #1308363

    (b) nach éard é roimh a dháileadh, ioncam de chuid aon duine ach amháin na hiontaobhaithe agus nach n-áirítear é chun aon cheann de chríocha na nAchtanna Cánach Ioncaim mar ioncam de chuid socraitheora;

    ( b ) is neither, before being distributed, the income of any person other than the trustees nor treated for any of the purposes of the Income Tax Acts as the income of a settlor;

    Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976

  163. #1308382

    (5) Féadfaidh fógra a thabharfar d'iontaobhaithe faoi aon cheann de na forálacha a shonraítear i gcolún 1 nó 2 de Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967 , a cheangal go mbeidh sa tuairisceán ar an ioncam a d'eascair chucu sonraí faoin dóigh ar úsáideadh an t-ioncam, lena n-áirítear sonraí i dtaobh aon rogha a d'fheidhmigh siad agus i dtaobh na ndaoine ar feidhmíodh an rogha sin ina bhfabhar amhlaidh.

    (5) A notice given to trustees under any of the provisions specified in column 1 or 2 of Schedule 15 to the Income Tax Act, 1967 , may require that a return of the income arising to them is to include particulars of the manner in which the income has been applied, including particulars as to the exercise by them of any discretion and of the persons in whose favour it has been so exercised.

    Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976

  164. #1308422

    (i) i ndáil leis an mbliain 1975-76, díolaíochtaí is inmheasúnaithe i leith cánach faoi Sceideal E don bhliain 1975-76 agus a raibh cáin inbhainte astu faoi aon cheann de Rialacha Sceideal E, agus

    (i) in relation to the year 1975-76, emoluments assessable to tax under Schedule E for the year 1975-76 from which tax was deductible under any of the Rules of Schedule E, and

    Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976

  165. #1309100

    —Le linn aon ioncam, brabúis nó caillteanais a bheith á ríomh chun aon cheann de chríocha na nAchtanna Cánach nó aon achtachán a bhaineann le cáin bhrabús corparáide, ní lamhálfar ús is iníoctha faoi alt 18 den Acht Cánach Rachmais, 1975 , nó faoi alt 41 den Acht um Cháin Fháltas Caipitiúil, 1976 .

    —Interest payable under section 18 of the Wealth Tax Act, 1975 , or section 41 of the Capital Acquisitions Tax Act, 1976 , shall not be allowed in computing any income, profits or losses for any of the purposes of the Tax Acts or of any of the enactments relating to corporation profits tax.

    Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976

  166. #1309535

    “(e) duine do bhaint úsáid chun críocha a ghnó as na hearraí, is earraí a d'fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d'asbhain nó a d'allmhairigh sé féin nó a d'fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d'asbhain nó a d'allmhairigh duine eile thar a cheann, ach amháin i gcás a mbeadh cáin ab inmhuirearaithe i ndáil leis na hearraí inasbhainte go hiomlán faoi alt 12 dá mba dhuine cuntasach a sheachaid iad don duine chéadluaite, agus”.

    "(e) the application by a person for the purposes of his business of the goods, being goods which were developed, constructed, assembled, manufactured, produced, extracted or imported by him or by another person on his behalf, except where tax chargeable in relation to the goods would, if they had been delivered to the first-mentioned person by an accountable person, be wholly deductible under section 12, and".

    Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976

  167. #1326915

    (3) Le linn brabúis nó gnóchain a bheith á muirearú de réir forálacha an ailt seo, ní dhéanfar aon asbhaint faoi aon cheann d'fhorálacha na nAchtanna Cánach Ioncaim as an méid a chinnfear faoi fho-alt (2).

    (3) In charging profits or gains in accordance with the provisions of this section, no deduction under any of the provisions of the Income Tax Acts shall be made from the amount determined under subsection (2).

    Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977

  168. #1327111

    ansin déanfar ioncam nó caillteanas an cheannaitheora agus an díoltóra a ríomh, chun aon cheann de chríocha na nAchtanna Cánach, ionann is dá mba gur dhíol an díoltóir na hearraí leis an gceannaitheoir ar an bpraghas a rachaidís dá mba idirbheart idir daoine neamhspleácha ag déileáil mar a dúradh an t-idirbheart.

    then the income or losses of the buyer and the seller shall be computed, for any purpose of the Tax Acts, as if the goods had been sold by the seller to the buyer for the price which they would have fetched if the transaction had been a transaction between independent persons dealing as aforesaid.

    Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977

  169. #1327119

    ansin, chun aon cheann de chríocha na nAchtanna Cánach (lena n-áirítear an Chaibidil seo), déanfar aon mhéid is infhaighte as na hearraí a dhíol agus ioncam nó caillteanais an cheannaitheora agus an díoltóra a ríomh ionann is mba gur dhíol an díoltóir na hearraí leis an gceannaitheoir ar an bpraghas a rachaidís dá mba idirbheart idir daoine neamhspleácha ag déileáil mar a dúradh an t-idirbheart.

    then, for any purpose of the Tax Acts (including this Chapter), any amount receivable from the sale of the goods and the income or losses of the buyer and the seller shall be computed as if the goods had been sold by the seller to the buyer for the price which they would have fetched if the transaction had been a transaction between independent persons dealing as aforesaid.

    Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977

  170. #1327353

    ciallaíonn “an Coinbhinsiún” an Coinbhinsiún idir Rialtas na hÉireann agus Rialtas na Ríochta Aontaithe chun cánachas dúbailte a sheachaint agus chun cosc a chur le himghabháil fioscach maidir le cánacha ar ioncam agus ar ghnóchain chaipitiúla, agus an Prótacal do leasú an Choinbhinsiúin, a bhfuil an dá cheann díobh leagtha amach sa Sceideal a ghabhann leis an Ordú um Fhaoiseamh ó Chánachas Dúbailte (Cánacha ar Ioncam agus ar Ghnóchain Chaipitiúla) (An Ríocht Aontaithe), 1976 (I.R.

    "the Convention" means the Convention between the Government of Ireland and the Government of the United Kingdom for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, and the Protocol amending the Convention, both of which are set out in the Schedule to the Double Taxation Relief (Taxes on Income and Capital Gains) (United Kingdom) Order, 1976 ( S.I.

    Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977

  171. #1339596

    “(7) I gcás éifeacht a bheith le hiarratas faoi alt 197 maidir le bliain mheasúnachta, beidh éifeacht le halt 5 den Acht Airgeadais, 1977 , maidir leis an mbliain sin, i ndáil le gach duine de na céilí lena mbaineann, ionann is dá mba éard é an chuid d'ioncam inchánach a shonraítear san alt sin atá le cur faoi cháin de réir aon cheann de na rátaí a shonraítear ann (seachas an ráta a deirtear is inmhuirearaithe ar an iarmhar ioncaim inchánach) leath na coda a shonraítear amhlaidh.

    "(7) Where an application under section 197 has effect with respect to a year of assessment, section 5 of the Finance Act, 1977 , shall apply for that year, in relation to each of the spouses concerned, as if the part of taxable income specified in that section that is to be charged to tax at any of the rates specified therein (other than the rate expressed to be chargeable on the remainder of taxable income) were one-half of the part so specified.

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  172. #1339923

    (3) Le linn brabúis nó gnóchain a bheith á muirearú de réir forálacha an ailt seo, ní dhéanfar aon asbhaint, faoi aon cheann d'fhorálacha na nAchtanna Cánach Ioncaim, as an méid a chinnfear faoi fho-alt (1).

    (3) In charging profits or gains in accordance with the provisions of this section, no deduction under any of the provisions of the Income Tax Acts shall be made from the amount determined under subsection (1).

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  173. #1341020

    arb é B méid comhiomlán ioncam na pearsan aonair, seachas díolaíochtaí, don bhliain mheasúnachta sin ó gach bunadh (lena n-áirítear, i gcás duine pósta, aon ioncam, seachas díolaíochtaí, de chuid a bhanchéile a meastar gur ioncam dá chuid é de réir forálacha alt 192 den Acht Cánach Ioncaim, 1967 ) tar éis an méid sin d'aon cheann de na méideanna seo a leanas is inchurtha go díreach i leith gach bunaidh ar leithligh a bhaint as an ioncam ón mbunadh sin:

    B is the aggregate of the individual's income, other than emoluments, for that year of assessment from all sources (including in the case of a married person, any income, other than emoluments, of his wife which is deemed to be his income in accordance with the provisions of section 192 of the Income Tax Act, 1967 ) after deducting from the income from each several source so much of any of the following amounts as is directly referable to that source:

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  174. #1343466

    “(e) duine do bhaint úsáid (seachas trí dhiúscairt chuig duine eile), chun críocha aon ghnó a sheolann sé, as na hearraí, is earraí a d'fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d'asbhain, a cheannaigh nó a d'allmhairigh sé nó a d'fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d'asbhain, a cheannaigh nó a d'allmhairgh duine eile tar a cheann, ach amháin i gcás a mbeadh cáin ab inmhuirearaithe i ndáil leis an úsáid, dá muirearófaí í, inasbhainte go hiomlán faoi alt 12, agus

    "( e ) the application (otherwise than by way of disposal to another person) by a person for the purposes of any business carried on by him of the goods, being goods which were developed, constructed, assembled, manufactured, produced, extracted, purchased or imported by him or by another person on his behalf, except where tax chargeable in relation to the application would, if it were charged, be wholly deductible under section 12, and

    Uimhir 34 de 1978: AN tACHT CÁNACH BREISLUACHA (LEASÚ), 1978

  175. #1343709

    (ii) mura mbeadh an fo-alt seo, go mbeadh (ar leith ó fho-alt (2)) cáin le muirearú de réir dhá cheann nó níos mó de na rátaí a shonraítear i bhfo-alt (1) i leith na soláthairtí,

    (ii) but for this subsection, tax would (apart from subsection (2)) fall to be charged at two or more of the rates specified in subsection (1) in respect of the supplies,

    Uimhir 34 de 1978: AN tACHT CÁNACH BREISLUACHA (LEASÚ), 1978

  176. #1343765

    ach ní oibreoidh fomhír (v) chun asbhaint cánach a chosc má bhaineann, agus a mhéid a bhaineann, an cháin le hearraí agus le seirbhísí a úsáidtear chun críocha aon cheann de na gníomhaíochtaí seo a leanas:

    but subparagraph (v) shall not operate to prevent a deduction of tax if, and to the extent that, the tax relates to goods and services used for the purposes of any of the following activities:

    Uimhir 34 de 1978: AN tACHT CÁNACH BREISLUACHA (LEASÚ), 1978

  177. #1343797

    (2) Féadfar socrú a dhéanamh le rialacháin go loghfar nó go n-aisíocfar, faoi réir cibé coinníollacha (más ann) a shonrófar sna rialacháin nó a fhorchuirfidh na Coimisinéirí Ioncaim, an cháin is inmhuirearaithe i leith gach ceann nó aon cheann amháin nó níos mó (de réir mar a shonrófar sna rialacháin) de na seirbhísí seo a leanas:

    (2) Regulations may make provision for remitting or repaying, subject to such conditions (if any) as may be specified in the regulations or as the Revenue Commissioners may impose, the tax chargeable in respect of the supply of all or any one or more (as may be specified in the regulations) of the following services:

    Uimhir 34 de 1978: AN tACHT CÁNACH BREISLUACHA (LEASÚ), 1978

  178. #1343935

    “(1) Más rud é, i ndáil le haon tréimhse arb é atá inti tréimhse inchánach amháin nó dhá thréimhse inchánach nó níos mó as a chéile, go mbeidh cúis ag na Coimisinéirí Ioncaim lena chreidiúint go bhfuil méid áirithe cánach dlite dóibh agus iníoctha leo ag duine in aon cheann de na himthosca seo a leanas:

    "(1) Where, in relation to any period consisting of one taxable period or of two or more consecutive taxable periods, the Revenue Commissioners have reason to believe that an amount of tax is due and payable to them by a person in any of the following circumstances:

    Uimhir 34 de 1978: AN tACHT CÁNACH BREISLUACHA (LEASÚ), 1978

  179. #1347747

    (b) ní thabharfar aon fhaoiseamh ná ní lamhálfar aon asbhaint faoi aon cheann d'fhorálacha na nAchtanna Cánach Ioncaim i leith aon ranníoc a d'íoc duine, mar ranníocóir fostaithe nó mar ranníocóir saorálach, faoi na hAchtanna Leasa Shóisialaigh, 1952 go 1979.

    ( b ) no relief or deduction under any provision of the Income Tax Acts shall be given or allowed in respect of any contribution paid under the Social Welfare Acts, 1952 to 1979, by a person as an employed contributor or as a voluntary contributor.

    Uimhir 11 de 1979: AN tACHT AIRGEADAIS, 1979

  180. #1347940

    (a) d'ainneoin aon cheann d'fhorálacha eile an ailt seo, muirearófar cáin air i leith bhrabúis nó ghnóchain ó fheirmeoireacht do gach ceann den chéad dá bhliain mheasúnachta eile tar éis na chéad bhliana measúnachta de réir fhorálacha alt 58 den Acht Cánach Ioncaim, 1967 , agus

    ( a ) notwithstanding any of the other provisions of this section, he shall be charged to tax in respect of profits or gains from farming for each of the next two years of assessment following the first year of assessment in accordance with the provisions of section 58 of the Income Tax Act, 1967 , and

    Uimhir 11 de 1979: AN tACHT AIRGEADAIS, 1979

  181. #1347960

    (c) chun críocha Chaibidil I de Chuid XIX den Acht Cánach Ioncaim, 1967 , measfar faoiseamh a bheith tugtha i leith aon chaillteanas a baineadh, le linn méid an bharrachais sin a bheith á chinneadh, as an méid sin brabús nó gnóchan agus ní thabharfar aon fhaoiseamh eile i leith an chaillteanais sin faoi aon cheann d'fhorálacha na Caibidle sin.

    ( c ) for the purposes of Chapter I of Part XIX of the Income Tax Act, 1967 , relief shall be deemed to have been given for any loss which, in determining the amount of the said excess, is deducted from the said amount of profits or gains and no further relief shall be given for that loss under any of the provisions of the said Chapter.

    Uimhir 11 de 1979: AN tACHT AIRGEADAIS, 1979

  182. #1362409

    (b) faoi réir fho-alt (3), beidh feidhm ag alt 8 den Acht Airgeadais, 1980 , maidir leis an mbliain sin, i ndáil le gach duine de na céilí lena mbaineann, ionann is dá mba éard í an chuid den ioncam inchánach a shonraítear i gCuid II den Tábla a ghabhann leis an alt sin agus atá le muirearú i leith cánach de réir aon cheann de na rátaí a shonraítear ann (seachas an ráta a shainítear a bheith inmhuirearaithe ar fhuílleach an ioncaim inchánach) leath den chuid a shonraítear amhlaidh.

    ( b ) subject to subsection (3), section 8 of the Finance Act, 1980 , shall apply for that year, in relation to each of the spouses concerned, as if the part of taxable income specified in Part II of the Table to that section which is to be charged to tax at any of the rates specified therein (other than the rate expressed to be chargeable on the remainder of taxable income) were one-half of the part so specified.

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  183. #1362435

    ciallaíonn “an ráta iomchuí”, maidir le haon cheann de na blianta 1974-75 go 1979-80, an ráta is airde de na hard-rátaí a bhí i bhfeidhm don bhliain mheasúnachta sin agus, maidir le haon bhliain iomchuí eile, an ráta ar cóimhéid le comhshuim an ráta chaighdeánaigh cánach ioncaim don bhliain sin agus an ráta is airde ar dá réir a bhí forcháin inmhuirearaithe don bhliain sin;

    "the relevant rate" means, as respects any of the years 1974-75 to 1979-80, the highest of the higher rates which applied for that year of assessment and, as respects any other relevant year, the rate equal to the aggregate of the standard rate of income tax for that year and the highest rate at which sur-tax was chargeable for that year;

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  184. #1362534

    (ii) aon mhéid nó méideanna a dhéanfar aon liúntas caipitiúil nó liúntais chaipitiúla a mhéadú faoi aon cheann de na forálacha sonraithe, thar an méid uasta a áiritheoidh nach mbeidh comhiomlán na liúntas caipitiúil a bheidh le tabhairt don duine maidir leis an tréimhse inmhuirearaithe le linn an trádáil feirmeoireachta a bheith á cur faoi cháin níos mó ná 30 faoin gcéad de na brabúis nó na gnóchain ó fheirmeoireacht ar a mbeidh an duine inchurtha faoi cháin maidir leis an tréimhse inmhuirearaithe.

    (ii) any amount or amounts by which any capital allowance or allowances may be increased under any of the specified provisions, shall be limited to the maximum amount which will secure that the aggregate of the capital allowances falling to be made to the person for the chargeable period in taxing the trade of farming shall not exceed 30 per cent. of the profits or gains from farming on which the person is chargeable to tax for the chargeable period.

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  185. #1380249

    (2) I gcás ina gcruthóidh duine, tar éis dó éileamh a dhéanamh chuige sin, gur thabhaigh sé caiteachas ag foirgniú áitribh cháilithigh, beidh teideal aige, le linn méid aon bharrachais nó easnaimh i ndáil leis an gcíos ón áitreabh sin a bheith á ríomh chun críocha fho-alt (4) d'alt 81 den Acht Cánach Ioncaim, 1967 , chun cibé méid (más ann) den chaiteachas a asbhaint a bheidh le háireamh faoi aon cheann d'fhorálacha an ailt seo mar chaiteachas a thabhaigh sé sa tréimhse cháilitheach agus beidh feidhm ag forálacha uile Chaibidil VI de Chuid IV den Acht sin ionann is dá mba asbhaint arna húdarú ag forálacha fho-alt (5) den alt sin 81 an asbhaint sin:

    (2) Where a person, having made a claim in that behalf, proves that he has incurred expenditure on the construction of a qualifying premises, he shall be entitled, in computing for the purposes of subsection (4) of section 81 of the Income Tax Act, 1967 , the amount of a surplus or deficiency in respect of the rent from the said premises, to a deduction of so much (if any) of the expenditure as falls to be treated under any of the provisions of this section as having been incurred by him in the qualifying period and all the provisions of Chapter VI of Part IV of the said Act shall apply as if the said deduction were a deduction authorised by the provisions of subsection (5) of the said section 81:

    Uimhir 16 de 1981: AN tACHT AIRGEADAIS, 1981

  186. #1380359

    ciallaíonn “caiteachas iomchuí” caiteachas caipitiúil a thabhóidh duine sa tréimhse cháilitheach de bhua comhaontú iomchuí, ach ní fholaíonn sé aon chaiteachas a mbeidh teideal ag aon duine ina leith chun asbhainte, faoisimh nó liúntais faoi aon cheann d'fhorálacha na nAchtanna Cánach seachas an t-alt seo;

    "relevant expenditure" means capital expenditure incurred by a person during the qualifying period by virtue of a relevant agreement, but does not include any expenditure in respect of which any person is entitled to a deduction, relief or allowance under any provision of the Tax Acts other than this section;

    Uimhir 16 de 1981: AN tACHT AIRGEADAIS, 1981

  187. #1390001

    (3) I gcás aon íocaíocht den sórt sin a dúradh a bheith déanta ag aon duine nó thar a cheann, seachadfaidh an duine sin láithreach ar na Coimisinéirí Ioncaim cuntas ar an íocaíocht, agus ar an méid a baineadh aisti, agus déanfaidh an cigire, d'ainneoin aon fhoráil eile de na hAchtanna um Cháin Ghnóchan Caipitiúil cáin ghnóchan caipitiúil a mheasúnú agus a mhuirearú ar an duine sin don bhliain mheasúnachta ina ndearnadh an íocaíocht i leith méid na híocaíochta de réir ráta 15 faoin gcéad.

    (3) Where any such payment as aforesaid is made by or on behalf of any person, that person shall forthwith deliver to the Revenue Commissioners an account of the payment, and of the amount deducted therefrom, and the inspector shall, notwithstanding any other provision of the Capital Gains Tax Acts, assess and charge that person to capital gains tax for the year of assessment in which the payment was made on the amount of the payment at the rate of 15 per cent.

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  188. #1399755

    —(1) Más rud é, chun aon chríche de na hAchtanna Cánach, i gcás aon duine a bhfuil aon urrúis cláraithe ina ainm, go gceanglófar air, le fógra i scríbhinn a thabharfaidh cigire dó, déanamh amhlaidh, beidh air, laistigh den tréimhse ama a bheidh sonraithe san fhógra, a rá an é uinéir tairbhiúil na n-urrús é nó nach é agus, murab é úinéir tairbhiúil na n-urrús nó aon choda díobh é, soláthróidh sé, maidir le gach duine ar thar a cheann atá na hurrúis cláraithe ina ainm siúd—

    —(1) If, for any purpose of the Tax Acts, any person in whose name any securities are registered is so required by notice in writing given to him by an inspector, he shall, within the time specified in the notice, state whether or not he is the beneficial owner of the securities and, if he is not the beneficial owner of the securities or any of them, he shall furnish in respect of each person on whose behalf the securities are registered in his name—

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  189. #1410967

    —(1) (a) Beidh pearsa aonair cáilithe le haghaidh faoisimh más rud é go suibscríobhfaidh sé thar a cheann féin le haghaidh na scaireanna cáilithe i gcuideachta cháilitheach, agus nach mbeidh, tráth ar bith le linn na tréimhse iomchuí, baint aige leis an gcuideachta agus nach bhfaighidh sé ón gcuideachta, i rith na tréimhse sin, aon díbhinn is dáileadh lena mbaineann alt 64 nó 76 den Acht Cánach Corparáide, 1976 .

    —(1) ( a ) An individual qualifies for the relief if he subscribes on his own behalf for the eligible shares in a qualifying company, is not at any time in the relevant period connected with the company and does not during that period receive from the company any dividend which is a distribution to which either section 64 of the Corporation Tax Act, 1976 , applies.

    Uimhir 9 de 1984: AN tACHT AIRGEADAIS, 1984

  190. #1421687

    (a) 23 faoin gcéad den mhéid ar ar inmhuirearaithe cáin i ndáil le soláthar earraí nó seirbhísí inchánach, seachas earraí nó seirbhísí ar ar inmhuirearaithe cáin de réir aon cheann de na rátaí a shonraítear i míreanna (b), (c) agus (d),

    ( a ) 23 per cent. of the amount on which tax is charge- 1 able in relation to the supply of taxable goods or services, other than goods or services on which tax is chargeable at any of the rates specified in paragraphs (b), ( c ) and (d),

    Uimhir 10 de 1985: AN tACHT AIRGEADAIS, 1985

  191. #1431170

    ach i gcás ina muirearófar cáin faoi aon cheann de na forálacha sin asbhainfear í ó aon cháin is inmhuirearaithe, faoi fho-alt (2), faoi threoir an ghnóchain a réadófar tríd an gceart a fheidhmiú, a shannadh nó a scaoileadh.

    but where tax is charged under any of those provisions it shall be deducted from any tax which, under subsection (2), is chargeable by reference to the gain realised by the exercise, assignment or release of the right.

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  192. #1431186

    (9) (a) Más rud é, mar gheall ar dhá idirbheart nó níos mó, go scoireann duine de cheart a shealbhú agus go dtagann sé, nó go dtagann duine bainteach, chun ceart eile a shealbhú (cibé acu a fuarthas é ón duine dár sannadh an ceart eile nó nach bhfuarthas) agus go ndearnadh aon cheann de na hidirbhearta sin faoi chomhshocraíochtaí ar páirtithe iontu dhá dhuine nó níos mó a shealbhaíonn cearta a bhféadfadh cáin a bheith inmhuirearaithe ina leith faoin alt seo, áireofar na hidirbhearta sin, chun críocha fho-alt (8), mar idirbheart amháin trína sanntar an t-aon cheart amháin ar chomaoin arb éard í, nó ar cuid di, an ceart eile.

    ( 9 ) ( a ) If as a result of two or more transactions a person ceases to hold a right and he or a connected person comes to hold another right (whether or not acquired from the person to whom the other right was assigned) and any of those transactions was effected under arrangements to which two or more persons holding rights in respect of which tax may be chargeable under this section were parties, those transactions shall be treated for the purposes of subsection (8) as a single transaction whereby the one right is assigned for a consideration which consists of or comprises the other right.

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  193. #1432488

    (a) aon cháin a asbhaineadh, de bhua aon cheann d'fhorálacha na nAchtanna Cánach nó na nAchtanna um Cháin Ghnóchan Caipitiúil, ó aon ioncam, brabúis nó gnóchain inmhuirearaithe a bheidh muirearaithe sa mheasúnacht i leith cánach sa mhéid nach mbeidh an cháin sin aisíoctha, nó nach inaisíoctha í, leis an duine inmhuirearaithe agus sa mhéid gur féidir an cháin a asbhaineadh amhlaidh a fhritháireamh in aghaidh na cánach atá ar áireamh sa mheasúnacht i leith cánach,

    ( a ) any tax deducted by virtue of any of the provisions of the Tax Acts or the Capital Gains Tax Acts from any income, profits or chargeable gains, charged in the assessment to tax in so far as that tax has not been repaid or is not repayable to the chargeable person and in so far as the tax so deducted may be set off against the tax contained in the assessment to tax,

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  194. #1447257

    —(1) I gcás pearsa aonair, a bhfuil sainchónaí air sa Stát, a bheith ag gabháil go lánaimseartha do cheann amháin nó níos mó díobh seo a leanas, is é sin le rá, trádáil, gairm, oifig nó fostaíocht, agus go mbeidh an coinníoll a luaitear i bhfo-alt (2) comhlíonta, déanfar an cheist i dtaobh cónaí a bheith air sa Stát chun críocha cánach a chinneadh agus neamhaird á thabhairt ar aon áit chónaithe a bheidh á chothabháil sa Stát lena húsáid aige.

    — (1) Where an individual, who is domiciled in the State, is engaged full-time in one or more of the following, that is to say, a trade, profession, office or employment, and the condition mentioned in subsection (2) is satisfied, the question whether he is resident in the State for tax purposes shall be decided without regard to any place of abode maintained in the State for his use.

    Uimhir 10 de 1987: AN tACHT AIRGEADAIS, 1987

  195. #1448273

    “(1) (a) Le linn an méid cánach is iníoctha aige i leith tréimhse inchánach a bheith á ríomh, féadfaidh duine inchánach, sa mhéid gur chun críocha a sholáthairtí inchánach nó aon cheann de na gníomhaíochtaí cáilitheacha a úsáideann sé na hearraí agus na seirbhísí, an méid seo a leanas a asbhaint, eadhon—

    "(1) ( a ) In computing the amount of tax payable by him in respect of a taxable period, a taxable person may, insofar as the goods and services are used by him for the purposes of his taxable supplies or of any of the qualifying activities, deduct—

    Uimhir 10 de 1987: AN tACHT AIRGEADAIS, 1987

  196. #1448561

    “(a) Féadfaidh na Coimisinéirí Ioncaim daoine a ainmniú chun aon cheann nó gach ceann de na cumhachtaí agus de na feidhmeanna a thugtar don Ard-Bhailitheoir le haon fhoráil de chuid na nAchtanna Cánach a fheidhmiú thar a cheann agus ar ordú uaidh.

    "( a ) The Revenue Commissioners may nominate persons to exercise on behalf of the Collector-General and at his direction any or all of the powers and functions conferred upon him by any of the provisions of the Tax Acts.

    Uimhir 10 de 1987: AN tACHT AIRGEADAIS, 1987

  197. #1462735

    Aon fhoráil de chuid na nAchtanna Cánach a bhaineann le haon ghníomh a dhéanamh ar dhuine do mhainneachtain ráiteas nó tuairisceán a sheachadadh de bhun fógra a tugadh faoi aon cheann de na hailt sin a dúradh, beidh feidhm aici maidir le duine inmhuirearaithe, i gcás nár tugadh fógra den sórt sin, amhail is dá mbeadh fógra tugtha dó, ar an dáta tuairisceáin sonraithe don tréimhse inmhuirearaithe iomchuí, faoi cibé ceann amháin nó níos mó de na hailt sin is iomchuí don fhoráil atá i gceist.

    Any provision of the Tax Acts relating to the taking of any action on the failure of a person to deliver a statement or return pursuant to a notice given under any of the aforementioned sections shall apply to a chargeable person, in a case where such a notice has not been given, as if he had been given a notice, on the specified return date for the relevant chargeable period, under such one or more of those sections as is appropriate to the provision in question.

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  198. #1462741

    Aon tuairisceán a airbheartaíonn a bheith ullmhaithe agus seachadta ag aon duine inmhuirearaithe nó thar a cheann measfar, chun críocha uile na nAchtanna Cánach, é a bheith ullmhaithe agus seachadta ag an duine sin nó ar údarás uaidh, de réir mar a bheidh, mura gcruthófar a mhalairt.

    A return purporting to be prepared and delivered by or on behalf of any chargeable person shall, for all the purposes of the Tax Acts, be deemed to have been prepared and delivered by that person or by his authority, as the case may be, unless the contrary is proved.

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  199. #1463252

    de réir mar a bheidh, déileálfar, chun críocha na nAchtanna Cánach Corparáide, d'ainneoin aon fhorála eile de chuid na nAchtanna sin, leis an gcéad dáileadh a luadh ionann is dá mba éard a bhí ann dhá dháileadh, a bhféadfaidh nialas a bheith i gceann acu ach ní sa dá cheann, arb é atá iontu faoi seach—

    the first-mentioned distribution shall, notwithstanding any other provision of the Corporation Tax Acts, be treated for the purposes of those Acts as if it consisted of two distributions, either, but not both, of which may be nil, being respectively—

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  200. #1464187

    ciallaíonn “an dáta dlite”, i ndáil le méid cánach, an dáta a dtiocfaidh duine chun bheith faoi dhliteanas ús a íoc, faoi aon cheann de na forálacha sonraithe, maidir le híoc déanach na cánach sin;

    "the due date" means, in relation to an amount of tax, the date on which a person becomes liable to interest under any of the specified provisions in respect of the late payment of that tax;

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  201. #1464237

    (b) ní thionscnófar aon imeachtaí, ná ní leanfar ar aghaidh le haon imeachtaí, chun aon fhíneáil nó pionós a ghnóthú a bheidh tabhaithe ag an duine, go díreach nó go neamhdhíreach, faoi aon cheann de na forálacha sonraithe i ndáil le riaráistí cánach, ná ní lorgóidh ná ní éileoidh na Coimisinéirí Ioncaim go n-íocfaidh an duine aon suim in ionad na fíneála nó an phionóis sin.

    ( b ) proceedings shall not be initiated or continued for the recovery of any fine or penalty which the person may have incurred, directly or indirectly, under any of the specified provisions in relation to arrears of tax, nor shall the Revenue Commissioners seek or demand from the person payment of any sum in lieu of such fine or penalty.

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  202. #1471180

    (a) a choimeádtar chun cionta a chosc, a bhrath nó a imscrúdú, chun ciontóirí a ghabháil nó a ionchúiseamh nó chun aon cháin, dleacht nó airgead eile atá dlite don Stát, d'údarás áitiúil nó do bhord sláinte, nó is iníoctha leo, a mheasúnú nó a bhailiú, in aon chás inar dhóigh go ndéanfadh feidhmiú an ailt sin maidir leis na sonraí dochar d'aon cheann de na nithe a dúradh,

    ( a ) kept for the purpose of preventing, detecting or investigating offences, apprehending or prosecuting offenders or assessing or collecting any tax, duty or other moneys owed or payable to the State, a local authority or a health board, in any case in which the application of that section to the data would be likely to prejudice any of the matters aforesaid,

    Uimhir 25 de 1988: AN tACHT UM CHOSAINT SONRAÍ, 1988

  203. #1471253

    (b) riachtanach chun cionta a chosc, a bhrath nó a imscrúdú, chun ciontóirí a ghabháil nó a ionchúiseamh nó chun aon cháin, dleacht nó airgead eile atá dlite don Stát, d'údarás áitiúil nó do bhord sláinte, nó is iníoctha leo, a mheasúnú nó a bhailiú, in aon chás inar dhóigh go ndéanfadh feidhmiú na srianta sin dochar d'aon cheann de na nithe a dúradh,

    ( b ) required for the purpose of preventing, detecting or investigating offences, apprehending or prosecuting offenders or assessing or collecting any tax, duty or other moneys owed or payable to the State, a local authority or a health board, in any case in which the application of those restrictions would be likely to prejudice any of the matters aforesaid,

    Uimhir 25 de 1988: AN tACHT UM CHOSAINT SONRAÍ, 1988

  204. #1483878

    ciallaíonn “caiteachas iomchuí” caiteachas caipitiúil a thabhóidh duine sa tréimhse cháilitheach de bhua comhaontú iomchuí, lena n-áirítear ús ar airgead a gheofar ar iasacht faoi chomhair an chaiteachais chaipitiúil sin, ach ní fholaíonn sé aon chaiteachas a mbeidh teideal ag aon duine ina leith chun asbhainte, faoisimh nó liúntais faoi aon cheann d'fhorálacha na nAchtanna Cánach seachas an t-alt seo;

    "relevant expenditure" means capital expenditure incurred by a person during the qualifying period by virtue of a relevant agreement, including interest on money borrowing to meet such capital expenditure, but does not include any expenditure in respect of which any person is entitled to a deduction, relief or allowance under any provision of the Tax Acts other than this section;

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  205. #1484381

    de réir mar a bheidh, déileálfar, chun críocha na nAchtanna Cánach Corparáide, d'ainneoin aon fhorála eile de chuid na nAchtanna sin, leis an gcéad dáileadh a luadh ionann is dá mba éard a bhíann dhá dháileadh, a bhféadfaidh nialas a bheith i gceann acu ach ní sa dá cheann, arb é atá iontu faoi seach—

    the first-mentioned distribution shall, notwithstanding any other provision of the Corporation Tax Acts, be treated for the purposes of those Acts as if it consisted of two distributions, either, but not both, of which may be nil, being respectively— [GA]

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  206. #1485693

    (2) Chun críocha an ailt seo agus faoi réir fho-alt (3), is “idirbheart seachanta cánach” idirbheart más rud é, ag féachaint d'aon cheann amháin nó níos mó díobh seo a leanas, is é sin le rá—

    (2) For the purposes of this section and subject to subsection (3), a transaction is a "tax avoidance transaction" if, having regard to any one or more of the following, that is to say—

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  207. #1485765

    (ii) amhail mar a bheidh agus nuair a bheidh cinneadh críochnaitheach déanta ar na hachomhairc go léir a rinneadh faoin bhfo-alt sin (7) i gcoinne aon ní nó nithe den sórt sin agus i gcás nach ndearnadh aon cheann de na hachomhairc a chinneadh amhlaidh trí ordú á ordú go bhfuil tuairim na gCoimisinéirí Ioncaim, a deir gur idirbheart seachanta cánach an t-idirbheart, ar neamhní.

    (ii) as and when all appeals made under the said subsection (7) against any such matter or matters have been finally determined and none of the appeals has been so determined by an order directing that the opinion of the Revenue Commissioners to the effect that the transaction is a tax avoidance transaction is void.

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  208. #1533791

    “(1A) (a) D'ainneoin fho-alt (1), más rud é, de bhua alt 31 den Acht Maoine Stáit, 1954 , go ndéanfaidh an tAire Airgeadais ceart an Stáit chun maoine a tharscaoileadh i bhfabhar duine, measfar, chun críocha na nAchtanna Cánach Gnóchan Caipitiúil, fáil na maoine ag an duine a bheith ar chomaoin ar cóimhéid le méid (lena n-áirítear méid nialais) na híocaíochta airgid arna déanamh ag an duine mar cheann de théarmaí an tarscaoilte sin.”.

    "(1A) (a) Notwithstanding subsection (1), where, by virtue of section 31 of the State Property Act, 1954 , the Minister for Finance waives, in favour of a person, the right of the State to property, the person's acquisition of the property shall for the purposes of the Capital Gains Tax Acts be deemed to be for a consideration equal to the amount (including a nil amount) of the payment of money made by the person as one of the terms of that waiver.".

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  209. #1534085

    ach, más rud é go dtabhaítear caiteachas caipitiúil sa tréimhse cháilitheach ar athfheistiú foirgnimh nó déanmhais a bhfuil liúntas le tabhairt ina leith, nó a dtabharfar liúntas ina leith de bhua alt 279, nó a dtabharfaí liúntas ina leith murach fo-alt (6), chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi aon cheann de na forálacha dá dtagraítear i mír (a), ní mheasfar gur áitreabh cáilitheach an foirgneamh nó an déanmhas mura rud é nach lú méid iomlán an chaiteachais arna thabhú amhlaidh ná méid is comhionann le 10 faoin gcéad de mhargadhluach an fhoirgnimh nó an déanmhais díreach sula dtabhaítear an caiteachas sin.

    but, where capital expenditure is incurred in the qualifying period on the refurbishment of a building or structure in respect of which an allowance is to be made, or will by virtue of section 279 be made, or in respect of which an allowance would but for subsection (6) be made, for the purposes of income tax or corporation tax, as the case may be, under any of the provisions referred to in paragraph (a), the building or structure shall not be regarded as a qualifying premises unless the total amount of the expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the building or structure immediately before that expenditure is incurred.

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  210. #1534686

    ach, más rud é go dtabhaítear caiteachas caipitiúil sa tréimhse cháilitheach ar athfheistiú foirgnimh nó déanmhais a bhfuil liúntas le tabhairt ina leith, nó a dtabharfar liúntas ina leith de bhua alt 279, chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi aon cheann de na forálacha dá dtagraítear i mír (a), ní mheasfar gur áitreabh cáilitheach an foirgneamh nó an déanmhas mura rud é nach lú méid iomlán an chaiteachais arna thabhú amhlaidh ná méid is comhionann le 10 faoin gcéad de mhargadhluach an fhoirgnimh nó an déanmhais díreach sula dtabhaítear an caiteachas sin.

    but, where capital expenditure is incurred in the qualifying period on the refurbishment of a building or structure in respect of which an allowance is to be made, or will by virtue of section 279 be made, for the purposes of income tax or corporation tax, as the case may be, under any of the provisions referred to in paragraph (a), the building or structure shall not be regarded as a qualifying premises unless the total amount of the expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the building or structure immediately before that expenditure is incurred.

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  211. #1549384

    chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi aon cheann de na forálacha dá dtagraítear i mír (a), ní mheasfar gur áitreabh cáilitheach an foirgneamh nó an déanmhas mura rud é nach lú méid iomlán an chaiteachais arna thabhú amhlaidh ná méid is comhionann le 10 faoin gcéad de mhargadhluach an fhoirgnimh nó an déanmhais díreach sula dtabhaítear an caiteachas sin.”,

    for the purposes of income tax or corporation tax, as the case may be, under any of the provisions referred to in paragraph (a), the building or structure shall not be regarded as a qualifying premises unless the total amount of the expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the building or structure immediately before that expenditure is incurred.",

    Uimhir 27 de 1998: AN tACHT UM ATHNUACHAN UIRBEACH, 1998

  212. #1549425

    chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi aon cheann de na forálacha dá dtagraítear i mír (a), ní mheasfar gur áitreabh cáilitheach an foirgneamh nó an déanmhas mura rud é nach lú méid iomlán an chaiteachais arna thabhú amhlaidh ná méid is comhionann le 10 faoin gcéad de mhargadhluach an fhoirgnimh nó an déanmhais díreach sula dtabhaítear an caiteachas sin.”.

    for the purposes of income tax or corporation tax, as the case may be, under any of the provisions referred to in paragraph (a), the building or structure shall not be regarded as a qualifying premises unless the total amount of the expenditure so incurred is not less than an amount equal to 10 per cent of the market value of the building or structure immediately before that expenditure is incurred.".

    Uimhir 27 de 1998: AN tACHT UM ATHNUACHAN UIRBEACH, 1998

  213. #1694373

    Féadfar an costas ar tháirgí agus ar sheirbhísí a sholáthraítear don Aontas, lena n-áirítear cánacha a d’aisíoc tríú tíortha ar bhonn na gcomhaontuithe ábhartha, a mhuirearú ar an mbuiséad d’aon cheann de na méideanna seo a leanas:

    The cost of products or services, provided to the Union, incorporating taxes refunded by third countries on the basis of relevant agreements, may be charged to the budget for any of the following amounts:

    Rialachán (AE, Euratom) 2018/1046 ó pharlaimint na hEorpa agus ón gComhairle an 18 Iúil 2018 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais, lena leasaítear Rialacháin (AE) Uimh. 1296/2013, (AE) Uimh. 1301/2013, (AE) Uimh. 1303/2013, (AE) Uimh. 1304/2013, (AE) Uimh. 1309/2013, (AE) Uimh. 1316/2013, (AE) Uimh. 223/2014, (AE) Uimh. 283/2014, agus Cinneadh Uimh. 541/2014/AE agus lena n-aisghairtear Rialachán (AE, Euratom) Uimh. 966/2012

  214. #1760629

    ·I mí Eanáir 2016, d’iarr Parlaimint na hEorpa go ndéanfaí tairseach aonair dhigiteach chuimsitheach a fhorbairt mar phróiseas digiteach ó cheann ceann a bhféadfadh gnólachtaí é a úsáid chun iad féin a bhunú agus chun oibriú ar fud AE agus lena gcumasófaí agus lena gcuimseofaí na nithe seo a leanas: gnó agus ainmneacha fearainn a bhunú ar líne, faisnéis a mhalartú maidir le comhlíonadh, ríomhshonraisc a aithint, cánacha a chomhdú, scéim shimplithe cánach breisluacha (CBL) ar líne, faisnéis maidir le comhlíonadh táirgí, postú oibrithe, cearta tomhaltóirí, rochtain ar líonraí tomhaltóirí agus gnó, nósanna imeachta um fhógra a thabhairt agus sásraí um réiteach díospóidí.

    In January 2016, the European Parliament called for the development of a comprehensive single digital gateway as a single end-to-end digital process for businesses to set up and operate across the EU, from the online set up of the business, domain names, the exchange of compliance information, recognition of e-invoices, filing taxes, a simplified online VAT scheme, online information on product compliance, posting of workers, consumer rights, access to consumer and business networks, notification procedures and dispute settlement mechanisms.

    Togra le haghaidh RIALACHÁN Ó PHARLAIMINT NA hEORPA AGUS ÓN gCOMHAIRLE maidir le tairseach aonair dhigiteach a bhunú chun faisnéis, nósanna imeachta agus seirbhísí cúnaimh agus réitigh fadhbanna a sholáthar agus lena leasaítear Rialachán (AE) Uimh. 1024/2012

  215. #964974

    —(1) Má thárlann aon tráth i mbliain chánach ioncuim, tar éis rún go n-éifeacht reachtúil aige de bhuadh Achta 1927 ag forchur cánach ioncuim agus forchánach don bhliain sin do bheith rithte ag an gCoiste um Airgeadas agus sara scuiridh an rún san den éifeacht reachtúil sin do bheith aige, gur deimhin leis an Taoiseach aon cheann no an dá cheann de Thithe an Oireachtais do bheith éagcumasach, de dheascaibh gníomhuithe námhad, ar theacht le chéile chun go mbreithneoidís agus, i gcás inarbh oiriúnach leo é, go ndéanfaidís na nithe sin ba ghá dhó no dhóibh fé seach, ag féachaint d'fhorálacha Achta 1927, do dhéanamh d'fhonn éifeacht reachtúil sin an rúin sin (go modhnú no gan modhnú) do bhuan-choimeád no chun go rithfidís Bille ina mbeadh forálacha ar aon-bhrí (go modhnú no gan modhnú) leis an rún san no an Taoiseach do bheith má bhíonn Bille den tsórt san adubhradh rithte no más tuigthe é bheith rithte ag Tithe an Oireachtais, éagcumasach, de dheascaibh gníomhuithe námhad, ar an mBille sin do thairgsint don Uachtarán chun a lámh a chur leis, is dleathach don Taoiseach dearbhú do dhéanamh i scríbhinn ag aithris an rúin sin agus an mhodhnuithe sin (más ann) air a bheidh déanta go dleathach agus á dhearbhú gach ceann no an dá cheann no ceann amháin (do réir mar a bheidh) de Thithe an Oireachtais fé seach agus an tUachtarán do bheith uile no fé seach éagcumasach, de dheascaibh gníomhuithe fórsaí armtha tíre eile, ar na nithe do dhéanamh is gá do réir dlí chun reachtaíocht d'achtú ina mbeadh forálacha ar aon-bhrí leis an rún san gus an modhnú san (más ann).

    —(1) If at any time in an income tax year, after a resolution having statutory effect by virtue of the Act of 1927 and imposing income tax and sur-tax for that year has been passed by the Committee on Finance and before that resolution ceases to have such statutory effect, the Taoiseach is satisfied that, owing to enemy action, either or both of the Houses of the Oireachtas is or are unable to meet for the purpose of considering and, if thought fit, taking such steps as would be requisite, having regard to the provisions of the Act of 1927, to be taken by it or by them respectively in order to preserve the said statutory effect of the said resolution (with or without modification) or to pass a Bill containing provisions to the same effect (with or without modification) as the said resolution or that the Houses of the Oireachtas having passed or being deemed to have passed such Bill as aforesaid, the Taoiseach is, owing to enemy action, unable to present such Bill to the President for his signature, it shall be lawful for the Taoiseach to make a declaration in writing reciting the said resolution and such (if any) modification thereof as may have been lawfully made, and declaring that, owing to the action of the armed forces of another country, all or two or one (as the case may be) of the respective Houses of the Oireachtas and the President are severally or is unable to take the steps necessary by law in order to enact legislation containing provisions to the same effect as the said resolution with the said (if any) modification.

    Uimhir 12 de 1942: ACHT CÁNACHA AGUS DIÚITÉTHE (TOSCA SPEISIALTA), 1942

  216. #230978

    ORDAÍTEAR AGUS FORAITHNÍTEAR DÁ BHRÍ SIN go ngnóthóidh an Gearánaí ón gCosantóir/óna Cosantóirí an tsuim sin £ mar fhiach, mar aon le suim £ mar chostais *(agus cáin bhreisluacha), ina tráthchodanna £ an ceann, an chéad tráthchuid acu sin a bheith le híoc an lá de 19 , agus na tráthchodanna ina dhiaidh sin a bheith le híoc ar an i ngach dá éis sin, ach má mhainníonn an Cosantóir/na Cosantóirí aon cheann amháin nó níos mó de na tráthchodanna sin a íoc ORDAÍTEAR AGUS FORAITHNÍTEAR go n-íocfaidh an Cosantóir/na Cosantóirí láithreach leis an nGearánaí an t-iarmhéid iomlán den tsuim agus de na costais sin a bheidh fágtha gan íoc an tráth sin, agus cuirtear d'aithne leis seo ar gach Sirriam agus Cláraitheoir Contae, i gcás mainneachtana mar a dúradh, earraí an Chosantóra/na gCosantóirí a thógáil i bhforghníomhú chun an fiach agus na costais *(agus an cháin bhreisluacha) sin a ghlanadh.

    IT IS THEREFORE ORDERED AND DECREED that the Plaintiff do recover from the Defendants) the said sum of £ for debt together with the sum of £ for costs *(and value-added tax) by instalments of £ each, the first of such instalments to be paid on the day of 19 , and thereafter on the in each succeeding , but on default being made by the Defendants) in payment of any one or more of such instalments IT IS ORDERED AND DECREED that the Defendants) do forthwith pay to the Plaintiff the whole balance of the said sum and costs then remaining unpaid and all Sheriffs and County Registrars are hereby commanded on such default as aforesaid to take in execution the goods of the Defendants) to satisfy the said debt and costs *(and value-added tax).

    I.R. Uimh. 93 de 1997: Na Rialacha Cúirte Dúiche

  217. #230991

    ORDAÍTEAR AGUS FORAITHNÍTEAR DÁ BHRÍ SIN go ngnóthóidh an Gearánaíón gCosantóir an tsuim sin £ mar fhiach, mar aon le suim £ mar chostais *(agus cáin bhreisluacha), agus suim £ mar chaiteachais fhinnéithe agus go gcuirfear bac ar fhorghníomhú de bhun na foraithne sin ar choinníoll go n-íocfaidh an Cosantóir suim iomlán £ ina tráthchodanna £ an ceann, an chéad tráthchuid acu sin a bheith le híoc an lá de , 19 , agus na tráthchodanna ina dhiaidh sin a bheith le híoc ar an i ngach dá éis sin, ach má mhainníonn an Cosantóir aon cheann amháin nó níos mó de na tráthchodanna sin a íoc ORDAÍTEAR AGUS FORAITHNÍTEAR THAIRIS SIN go scoirfidh an bac sin agus go n-íocfaidh an Cosantóir láithreach leis an nGearánaí an t-iarmhéid iomlán den tsuim, de na costais agus de na caiteachais fhinnéithe sin a bheidh fágtha gan íoc an tráth sin, agus cuirtear d'aithne leis seo ar gach Sirriam agus Cláraitheoir Contae, i gcás mainneachtana mar a dúradh, earraí an Chosantóra a thógáil i bhforghníomhú chun an fiach, na costais *(agus an cháin bhreisluacha) agus na caiteachais fhinnéithe sin a ghlanadh.

    IT IS THEREFORE ORDERED AND DECREED that the Plaintiff do recover from the Defendant the said sum of £ for debt together with the sum of £ for costs *(and value-added tax) and the sum of £ for witnesses' expenses and that execution on foot of said decree be stayed provided the Defendant pays the full sum of £ by instalments of each, the first of such instalments to be paid on the day of , 19 and thereafter on the in each succeeding but on default being made by the Defendant in payment of any one or more of such instalments IT IS FURTHER ORDERED AND DECREED that the said stay shall cease and that the Defendant do forthwith pay to the Plaintiff the whole balance of the said sum, costs and witnesses' expenses then remaining unpaid and all Sheriffs and County Registrars are hereby commanded on such default as aforesaid to take in execution the goods of the Defendant to satisfy the said debt, costs *(and value-added tax) and witnesses' expenses.

    I.R. Uimh. 93 de 1997: Na Rialacha Cúirte Dúiche

  218. #579135

    I measc na suimeanna infhála eile tá cánacha agus ranníocaíochtaí sóisialta infhála mar aon le suimeanna a bhaineann le hidirbhearta an AE (suimeanna a d’íoc an rialtas thar ceann an AE ach nár chúitigh an AE fós), creidmheasanna trádála nó airleacain chun críocha caiteachais, amhail trealamh míleata nó pá nó sochair a íocadh mí roimh ré, rud nach dtarlaíonn go minic etc. Is sócmhainní sealadacha sócmhainní den sórt sin ó thaobh coincheap de, agus go n-imíonn siad de riachtanas ceann ar cheann tar éis tamaill, bíonn meán os cionn neamhní go minic ag an sreabhadh tuairiscithe d’earnáil, cosúil leis an rialtas ginearálta, fiú thar thréimhse ama, toisc gur iondúil go méadaíonn an stoc de shuimeanna infhála le himeacht ama i gcomhréir leis an gcuid eile den gheilleagar.

    Other receivables include receivables of taxes and social contributions as well as amounts concerning EU transactions (amounts paid by government on behalf of the EU but not yet reimbursed by the EU), trade credits or advances for expenditure, such as military equipment or rare occasions of wages or benefits paid one month in advance, etc. Whereas, in concept, such assets are temporary in nature, and they necessary individually disappear after a lapse of time, the flow reported for a sector, such as general government, do usually average above zero even over a period of time, because the stock of receivables tends to grow with rest of the economy.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  219. #765288

    11. —(1) Na comhachta agus na dualgaisí a bhaineann le cáin ioncuim do ghearra agus do mhuirearáil maidir le hoifigí agus fostaíochtanna sochair in aon cheann de Thithibh an Oireachtais no in aon Chúirt no roinn phuiblí no oifig agus atá á bhfeidhmiú agus á gcó-líona go dtí so ag coimisinéirí a ceapadh go speisialta fé alt 69 den Acht Cánach Ioncuim, 1918, feidhmeofar agus có-líonfar iad feasta, ach amháin mar a údarófar ina dhiaidh seo anso, ag na Coimisinéirí chun crícheanna speisialta na nAchtanna Cánach Ioncuim (dá ngairmtear “Coimisinéirí Speisialta” ina dhiaidh seo anso) agus gach luadh no tagairt dá bhfuil in aon reacht do Choimisinéirí a ceapadh go speisialta fé alt 69 sin léireofar é agus beidh éifeacht aige mar luadh no tagairt do sna Coimisinéirí Speisialta.

    11.— (1) The powers and duties of assessing and charging income tax in relation to offices and employments of profit in either House of the Oireachtas or in any Court or public department or office heretofore, exercised and performed by commissioners specially appointed under section 69 of the Income Tax Act, 1918, shall, save as is hereinafter authorised, henceforth be exercised and performed by the Commissioners for the special purposes of the Income Tax Acts (hereinafter referred to as "Special Commissioners") and every mention or reference contained in any statute of or to Commissioners specially appointed under the said section 69 shall be construed and take effect as a mention of or reference to the Special Commissioners.

    Uimhir 21 de 1923: ACHT AIRGID, 1923

  220. #806742

    Agus fós, i gcás inar dhin aon aire den tsórt san cumadóireacht is abhar d'aon phaitinn no aon phátrún cláruithe do chur ar breaca go cuibhe i scríbhinn, no inar dhin sé féin no éinne thar a cheann é do thriail, roimh dháta na paitinne no an chláruithe (agus an chumadóireacht no an pátrún san gan bheith curtha in úil, go díreach ná go nea-dhíreach, ag an iarratasóir ná ag an dílseánach), féadfidh aon Aire, no pé duine dá ghníomhairí, dá chonnarthóirí, no eile dá dtabharfa sé údarás i scríbhinn, an chumadóireacht do cuireadh ar breaca no do trialadh amhlaidh do dhéanamh, d'úsáid, agus d'fheidhmiú no an pátrún do cuireadh ar breaca no do trialadh amhlaidh d'úsáid no do chur i mbaint chun seirbhíse an Stáit, saor o aon cháin údair no íocaíocht eile d'íoc leis an dílseánach, d'ainneoin an phaitinn no an clárú do bheith ann, agus más dó leis an Aire sin go ndéanfadh sé dochar do leas na puiblíochta an scríbhinn ina mbeidh an chumadóireacht no an pátrún ar breaca, no an fhianaise ar thriail an chéanna, do nochta don iarratasóir no don dílseánach, pe'ca aca é, féadfar an nochta san do dhéanamh fé rún d'abhcóide thar ceann an iarratasóra no an dílseánaigh no d'aon eolgach neaspleách ar a gcó-aontófar.

    Provided further that, where an invention which is the subject of any patent, or any registered design has, before the date of the patent or of the registration, been duly recorded in a document by, or been tried by or on behalf of any such Minister (such invention or design not having been communicated directly or indirectly by the applicant or the proprietor) any Minister or such of his agents, contractors, or others as may be authorised in writing by him, may make, use, and exercise the invention, or use or apply the design so recorded or tried for the service of the State free of any royalty or other payment to the proprietor, notwithstanding the existence of the patent or registration, and if in the opinion of such Minister the disclosure to the applicant or the proprietor, as the case may be, of the document recording the invention or design or the evidence of the trial thereof would be detrimental to the public interest, such disclosure may be made confidentially to counsel on behalf of the applicant or proprietor or to any independent expert mutually agreed upon.

    Uimhir 16 de 1927: ACHT MAOINE TIONNSCAIL AGUS TRÁCHTÁLA (COSAINT), 1927

  221. #824270

    (3) Más rud é in aon bhliain cháinmheasa, maidir le haon duine do cuireadh no is ionchurtha fé cháin ar scór ioncuim no proifití fé Chás III. de Sceideal D, fé mar a cuirtar leis tré alt 11 den Acht so, go scuirfidh an duine sin de bheith i seilbh iomlán an bhuin aonair sin ioncuim no proifití a luaidhtear i bhfo-alt (1) den alt so no i seilbh aon cheann áirithe de sna buin go n-orduítear fé fho-alt (2) den alt so an t-ioncum ortha d'áireamh ar leithligh, beidh baint ag alt 12 den Acht so (alt i dtaobh eirghe as céird, gairm no slí bheatha), fé réir na n-atharuithe riachtanacha, leis an scéal in aon chás den tsórt san fé is dá mba ionann scur de sheilbh an bhuin aonair sin no na mbun ndeifriúil sin, pe'ca aca é, agus eirghe as céird.

    (3) If in any year of assessment any person charged or chargeable in respect of income or profits under Case III. of Schedule D, as added to by section 11 of this Act ceases to possess the whole of such single source of income or profits as is mentioned in sub-section (1) of this section, or any of the sources the income of which is directed to be separately computed under sub-section (2) of this section, section 12 of this Act (which relates to the discontinuance of a trade, profession, or vocation) shall, subject to the necessary modifications, apply in any such case as if the cesser of the possession of such single source or separate sources, as the case may be, were the discontinuance of a trade.

    Uimhir 32 de 1929: ACHT AIRGID, 1929

  222. #930859

    (2) Féadfaidh na Coimisinéirí Ioncuim, le fógra i scríbhinn, a cheangal ar dhuine ar bith go dtabharfadh sé dhóibh, fé cheann na haimsire sin (nach giorra ná ocht lá fichead o am an fhógra san do sheirbheáil) a luadhfar sa bhfógra san, na mion-innste sin, i dtaobh na n-urrús uile ba leis an duine sin aon tráth i rith na tréimhse luadhfar sa bhfógra san, is dóich leis na Coimisinéirí Ioncuim is gá chun crícheanna an ailt seo no chun a fháil amach ar híocadh cáin ar an ús dob iníoctha ar na hurrúis sin no ar cuireadh cáin, fé Sceideal C den Income Tax Act, 1918, no fé Riail 7 de sna Rialacha Ilghnéitheacha bhaineann le Sceideal D den Acht san, ar an sochar as ceart glactha an úis ar na hurrúis sin do dhíol aon uair no d'aistriú no do mhalairtiú ar airgead ar shlí eile aon uair.

    (2) The Revenue Commissioners may by notice in writing require any person to furnish to them, within such time (not being less than twenty-eight days from the service of such notice) as shall be specified in such notice, with such particulars in relation to all securities of which such person was the owner at any time during the period specified in such notice as the Revenue Commissioners may consider to be necessary for the purposes of this section or for the purpose of discovering whether tax has been borne in respect of the interest payable in respect of the said securities or whether the proceeds of any sale, transfer, or other realisation of the right to receive the interest in respect of the said securities has been charged to tax under Schedule C of the Income Tax Act, 1918, or under Rule 7 of the Miscellaneous Rules applicable to Schedule D of the said Act.

    Uimhir 25 de 1938: ACHT AIRGEADAIS, 1938

  223. #931040

    (3) Más rud é, ar dhíscréid d'fheidhmiú, go mbeadh aon chuid den ioncum as iarmhar estáit dhuine mhairbh in aghaidh aon tréimhse (eadhon, an tréimhse riaracháin no cuid di sin) iníoctha le ceart, dá mbeadh an t-iarmhar déanta amach i dtosach na tréimhse sin, le duine ar bith, no le duine eile thar a cheann, chun tairbhe dhó, pe'ca go díreach ag na hionadaithe pearsanta é no go nea-dhíreach tré iontaobhaí no tré dhuine eile, tuigfear, chun crícheanna uile na nAchtanna Cánach Ioncuim, go ndearnadh méid aon tsuime do híocadh do bhun na díscréide d'fheidhmiú i bhfábhar an duine sin d'íoc leis an duine sin mar ioncum in aghaidh na bliana cáinmheasa inar híocadh é agus beidh éifeacht ag forálacha fo-alt (4) agus (5) den tríú alt sa Chuid seo den Acht so maidir le méid a tuigfear do híocadh mar ioncum de bhuadh an fho-ailt seo.

    (3) Where upon the exercise of a discretion any of the income of the residue of the estate of a deceased person for any period (being the administration period or a part thereof) would, if the residue had been ascertained at the commencement of that period, be properly payable to any person, or to another in his right, for his benefit, whether directly by the personal representatives or indirectly through a trustee or other person, the amount of any sum paid pursuant to an exercise of the discretion in favour of that person shall be deemed for all the purposes of the Income Tax Acts to have been paid to that person as income for the year of assessment in which it was paid, and the provisions of sub-sections (4) and (5) of the third section in this Part of this Act shall have effect in relation to an amount which is deemed to have been paid as income by virtue of this sub-section.

    Uimhir 25 de 1938: ACHT AIRGEADAIS, 1938

  224. #1106597

    —(1) Gan dochar d'aon tslí eile trína bhféadfar iallach a chur go n-íocfar suimeanna a bheidh dlite i leith cánach ioncaim, forchánach nó cánach brabús corparáide, féadfaidh oifigeach do na Coimisinéirí Ioncaim a bheidh údaraithe acu chun críocha an fho-ailt seo, agairt a dhéanamh ina ainm féin san Ard-Chúirt chun aon tsuim a bheidh dlite maidir le haon cheann de na cánacha sin a ghnóthú, mar fhiach a bheidh dlite don Aire Airgeadais chun sochair don Phríomh-Chiste, ón duine ar a mbeidh an céanna muirearaithe nó óna sheiceadóirí nó a riarthóirí, nó ó aon duine óna mbeidh an tsuim áirithe sin inbhailithe, cibé acu roimh an Acht seo a rith nó dá éis sin a muirearaíodh amhlaidh an duine a bheidh muirearaithe amhlaidh, agus féadfar na himeachtaí a thosú trí thoghairm achomair.

    —(1) Without prejudice to any other means by which payment of sums due in respect of income tax, sur-tax or corporation profits tax may be enforced, an officer of the Revenue Commissioners, authorised by them for the purposes of this subsection, may sue in his own name in the High Court for the recovery of any sum due in respect of any of those taxes, as a debt due to the Minister for Finance for the benefit of the Central Fund, from the person charged therewith or from his executors or administrators or from any person from whom the sum in question is collectable, whether the person so charged was so charged before or after the passing of this Act, and the proceedings may be commenced by summary summons.

    Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958

  225. #1118936

    —(1) I gcás ina mbeidh aon liúntas le tabhairt, faoi aon cheann d'fhorálacha na Coda seo den Acht seo, do dhuine in aghaidh aon bhliana measúnachta áirithe agus a bheidh le tabhairt ar mhodh urscaoileadh nó aisíoc cánach agus a bheidh ar fáil, nó ar fáil go príomha, i gcoinne saghas sonraithe ioncaim, déanfar méid an liúntais a asbhaint as méid, nó a fhritháireamh i gcoinne méide, ioncaim dá chuid den saghas sin in aghaidh na bliana measúnachta sin, agus, más mó an méid a bheidh le lamháil ná méid a ioncaim den saghas sin in aghaidh na bliana measúnachta sin, déanfar an iarmhéid a asbhaint as méid, nó a fhritháireamh i gcoinne méide, a ioncaim den saghas sin in aghaidh na céad bhliana measúnachta eile agus mar sin maidir le blianta measúnachta dá éis sin, agus déanfar cáin a urscaoileadh nó a aisíoc dá réir sin:

    —(1) Where, under any of the provisions of this Part of this Act, an allowance falls to be made to a person for any year of assessment which is to be given by way of discharge or repayment of tax, and is to be available, or available primarily, against a specified class of income, the amount of the allowance shall be deducted from or set off against income of his of that class for that year of assessment, and, if the amount to be allowed is greater than the amount of his income of that class for that year of assessment, the balance shall be deducted from or set off against his income of that class for the next year of assessment, and so on for subsequent years of assessment, and tax shall be discharged or repaid accordingly:

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  226. #1174704

    —I gcás gan cónaí sa Stát a bheith ar dhuine atá freagrach i leith aon chánach nó ar a bhforchuirtear aon dualgais leis an gCuid seo den Acht seo nó le rialacháin fúithi, féadfaidh na Coimisinéirí Ioncaim, trí fhógra i scríbhinn a sheirbheálfar ar aon ghníomhaire, bainisteoir nó factóir ar a mbeidh cónaí sa Stát agus a ghníomhaigh thar ceann an duine sin sna hábhair ar faoina dtreoir a bheidh an duine sin freagrach nó na dualgais sin forchurtha air, a ordú go gcuirfear eisean in ionad an duine sin mar an duine a bheidh freagrach i leith na cánach nó go mbeidh sé faoi oibleagáid na dualgais sin nó aon cheann acu a chomhlíonadh agus, ar an ordú sin a bheith seirbheáilte, beidh sé arna chur in ionad dá réir sin agus beidh sé faoi réir na bpionós céanna agus bheadh dá mba é an duine é a bheidh freagrach i leith na cánach nó ar a mbeidh na dualgais sin forchurtha.

    —Where a person who is accountable for any tax, or on whom any duties are imposed by this Part of this Act or regulations made thereunder, is not resident in the State, the Revenue Commissioners may, by notice in writing served on any agent manager or factor, who is resident in the State and has acted on behalf of that person in the matters by reference to which that person is accountable or those duties are imposed, direct that he shall be substituted for that person as the person accountable for the tax or that he shall be under an obligation to discharge those duties or any of them and, upon such direction having been served, he shall stand substituted accordingly and shall be subject to the same penalties as if he were the person who is accountable for the tax or on whom those duties are imposed.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  227. #1223830

    —Má bhíonn cáin ioncaim inmhuirir ar dhuine neamhchónaitheach in ainm aon bhrainse, bainisteora, gníomhaire, factóra nó glacadóra i leith aon bhrabús nó gnóchan ó dhíol earraí nó táirgí a mhonaraigh nó a tháirg an duine neamhchónaitheach lasmuigh den Stát, féadfaidh an duine arb ina ainm is inmhuirir an duine neamhchónaitheach amhlaidh, más cuí leis, a iarraidh ar an gcigire nó, i gcás achomhairc, ar na Coimisinéirí Speisialta, a chur faoi deara an mheasúnacht i leith cánach ioncaim maidir leis na brabúis nó na gnóchain sin a dhéanamh nó a leasú ar fhoras na mbrabús a mbeadh súil réasúnach leis a thuillfeadh ceannaí nó, i gcás na hearraí a mhíondíol ag an monaróir nó an táirgeoir nó thar a cheann a thuillfeadh miondíoltóir na n-earraí a díoladh, a bhí é féin tar éis a gceannach díreach ón monaróir nó ón táirgeoir, agus, ar chruthú a thabhairt chun sástacht an chigire nó na gCoimisinéirí Speisialta, cibé acu é, i dtaobh méid na mbrabús ar an bhforas a dúradh, déanfar nó leasófar an mheasúnacht dá réir sin.

    —Where a non-resident person is chargeable to income tax in the name of any branch, manager, agent, factor or receiver in respect of any profits or gains arising from the sale of goods or produce manufactured or produced outside the State by the non-resident person, the person in whose name the non-resident person is so chargeable may, if he thinks fit, apply to the inspector or, in case of an appeal, to the Special Commissioners, to have the assessment to income tax in respect of those profits or gains made or amended on the basis of the profits which might reasonably be expected to have been earned by a merchant or, where the goods are retailed by or on behalf of the manufacturer or producer, by a retailer of the goods sold, who had bought from the manufacturer or producer direct, and on proof to the satisfaction of the inspector or, as the case may be, the Special Commissioners of the amount of the profits on the basis aforesaid, the assessment shall be made or amended accordingly.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  228. #1225920

    —(1) I gcás ina mbeidh aon liúntas le tabhairt, faoi aon cheann d'fhorálacha na Coda seo, do dhuine in aghaidh aon bhliana measúnachta áirithe agus a bheidh le tabhairt ar mhodh urscaoileadh nó aisíoc cánach agus a bheidh ar fáil, nó ar fáil go príomha, i gcoinne saghas sonraithe ioncaim, déanfar méid an liúntais a asbhaint as ioncam, nó a fhritháireamh i gcoinne ioncaim, den saghas sin dá chuid don bhliain mheasúnachta sin, agus, más mó an méid a bheidh le lamháil ná méid a ioncaim den saghas sin don bhliain mheasúnachta sin, déanfar an iarmhéid a asbhaint as a ioncam, nó a fhritháireamh i gcoinne a ioncaim, den saghas sin don chéad bliain mheasúnachta eile agus mar sin maidir le blianta measúnachta dá éis sin, agus déanfar cáin a urscaoileadh nó a aisíoc dá réir sin:

    —(1) Where, under any of the provisions of this Part, an allowance falls to be made to a person for any year of assessment which is to be given by way of discharge or repayment of tax, and is to be available, or available primarily, against a specified class of income, the amount of the allowance shall be deducted from or set off against income of his of that class for that year of assessment, and, it the amount to be allowed is greater than the amount of his income of that class for that year of assessment, the balance shall be deducted from or set off against his income of that class for the next year of assessment, and so on for subsequent years of assessment and tax shall be discharged or repaid accordingly:

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  229. #1229052

    —(1) Gan dochar d'aon tslí eile trína bhféadfar iallach a chur go n-íocfar suimeanna atá dlite i leith cánach ioncaim, forchánach nó cánach brabús corparáide, féadfaidh oifigeach do na Coimisinéirí Ioncaim a bheidh údaraithe acu chun críocha an fho-ailt seo, agra a dhéanamh ina ainm féin san Ard-Chúirt chun aon suim a bheidh dlite maidir le haon cheann de na cánacha sin a ghnóthú, mar fhiach atá dlite don Aire Airgeadais chun sochair don Phríomh-Chiste, ón duine ar a mbeidh an céanna muirearaithe nó óna sheiceadóirí nó a riarthóirí, nó ó aon duine óna mbeidh an tsuim áirithe sin inbhailithe, cibé acu roimh an Acht seo a rith nó dá éis sin a muirearaíodh amhlaidh an duine a bheidh muirearaithe amhlaidh, agus féadfar na himeachtaí a thosú trí thoghairm achomair.

    —(1) Without prejudice to any other means by which payment of sums due in respect of income tax or sur-tax may be enforced, an officer of the Revenue Commissioners, authorised by them for the purposes of this subsection, may sue in his own name in the High Court for the recovery of any sum due in respect of any of those taxes, as a debt due to the Minister for Finance for the benefit of the Central Fund, from the person charged therewith or from his executors or administrators or from any person from whom the sum in question is collectable, whether the person so charged was so charged before or after the passing of this Act, and the proceedings may be commenced by summary summons.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  230. #1290410

    I gcás méid a bheith iníoctha ina thráthchodanna agus go mbeadh aon cheann de na tráthchodanna le háireamh, de bhua éileamh a rinneadh faoi alt 83 (6) den Acht Cánach Ioncaim, 1967 , mar a achtaíodh i gcéaduair é, mar chíos ab iníoctha an 6ú lá d'Aibreán, 1975, nó dá éis, measfar an tráthchuid a bheith dlite an 6ú lá d'Aibreán, 1975, agus beidh an duine a rinne an t-éileamh inmhuirir i leith cánach faoi Chás V de Sceideal D ar mhéid na tráthchoda sin, lúide aon asbhaint a údaraítear le fo-ailt (5) agus (6) d'alt 81 a mhéid nach mbeidh sí fritháirithe in aghaidh aon mhéid eile nó bainte as, amhail is dá mba nach ndearnadh an t-éileamh faoin alt sin 83 (6).

    Where an amount is payable by instalments and, by virtue of a claim made under section 83 (6) of the Income Tax Act, 1967 , as originally enacted, any of the instalments would have fallen to be treated as rent payable on or after the 6th day of April, 1975, the instalment shall be treated as due on the 6th day of April, 1975, and the person who made the claim shall be chargeable to tax under Case V of Schedule D on the amount of that instalment, less any deduction authorised by subsections (5) and (6) of section 81 in so far as it has not been set off against or deducted from any other amount, as if the claim under the said section 83 (6) had not been made.

    Uimhir 6 de 1975: AN tACHT AIRGEADAIS, 1975

  231. #1305004

    arb é A méid na gcostas bainistí a d'íoc an chuideachta in aghaidh na bliana 1975-76 agus a bhfuil an chuideachta i dteideal faoisimh ina leith faoi alt 214 den Acht Cánach Ioncaim, 1967 , nó, más lú é, méid a mbeidh idir é agus méid na gcostas bainistí a d'íoc an chuideachta in aghaidh na bliana 1974-75 agus a bhfuil an chuideachta i dteideal faoisimh ina leith faoin alt seo an chomhréir chéanna atá idir méid an ioncaim iomláin (lena n-áirítear ioncam infheistíochta frainceáilte, díbhínní a d'íoc aon chomhlacht corpraithe agus ioncam atá, faoi aon cheann d'fhorálacha na nAchtanna Cánach, díolmhaithe ó aon cháin nó nach n-áirítear chun críocha aon chánach nó a meastar nach ioncam é) de chuid na cuideachta don bhliain 1975-76 agus méid an ioncaim iomláin (arna ríomh mar an gcéanna) de chuid na cuideachta don bhliain 1974-75,

    A is the amount of management expenses disbursed by the company for the year 1975-76 and in respect of which the company is entitled to relief under section 214 of the Income Tax Act, 1967 , or, if it is smaller, an amount which bears the same proportion to the amount of management expenses disbursed by the company for the year 1974-75 and in respect of which the company is entitled to relief under the said section as the amount of the total income (including franked investment income, dividends paid by any body corporate and income which under any provision of the Tax Acts is exempt from any tax or is disregarded for the purposes of any tax or is deemed not to be income) of the company for the year 1975-76 bears to the amount of the total income (computed in like manner) of the company for the year 1974-75,

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  232. #1448174

    (b) I gcás go mbeidh infheistíocht iomchuí déanta ag cuideachta infheistiúcháin incheadaithe trí shuibscríobh le haghaidh gnáthscaireanna nua de chuid cuideachta cáilithí, agus nach ndiúscraíonn an chuideachta infheistiúcháin incheadaithe aon cheann de na scaireanna sin laistigh de thrí bliana ón tráth a fuair an chuideachta sin iad, ansin déanfar na suimeanna is inlamháilte mar asbhaintí ón gcomaoin, le linn an gnóchan nó an caillteanas a fhaibhríonn don chuideachta ar dhiúscairt na scaireanna sin a bheith á ríomh chun críche cánach gnóchan caipitiúil, a chinneadh gan féachaint d'aon fhaoiseamh faoin alt seo a bheidh faighte ag an gcuideachta, nó a mbeadh sí i dteideal a fháil ar é a éileamh go cuí, ach amháin, i gcás inar mó na suimeanna sin ná an chomaoin, go ndéanfar iad a laghdú den mhéid is comhionann—

    ( b ) Where an allowable investor company has made a relevant investment by way of a subscription for new ordinary shares of a qualifying company, and none of those shares are disposed of by the allowable investor company within three years of their acquisition by that company, then the sums allowable as deductions from the consideration in the computation for the purpose of capital gains tax of the gain or loss accruing to the company on the disposal of those shares shall be determined without regard to any relief under this section which the company has obtained, or would be entitled on due claim to obtain, except that where those sums exceed the consideration they shall be reduced by the amount equal to—

    Uimhir 10 de 1987: AN tACHT AIRGEADAIS, 1987

  233. #1533672

    (b) Más rud é go mbeidh infheistíocht iomchuí déanta ag cuideachta ar mhodh suibscríofa le haghaidh gnáthscaireanna nua de chuid cuideachta cáilithí agus nach ndiúscróidh an chuideachta aon cheann de na scaireanna sin laistigh de chúig bliana ón tráth a fuair an chuideachta sin iad, ansin, déanfar na suimeanna is inlamhála mar asbhaintí ón gcomaoin (‘an chomaoin lena mbaineann’) le linn an gnóchan nó an caillteanas a fhabhróidh chuig an gcuideachta ar dhiúscairt na scaireanna sin a bheith á ríomh chun críche cánach gnóchan caipitiúil a chinneadh gan féachaint d'aon fhaoiseamh faoin alt seo a bheidh faighte ag an gcuideachta nó a mbeadh sí i dteideal é a fháil ar éileamh a dhéanamh go cuí chuige sin, ach amháin, i gcás inar mó na suimeanna sin ná an chomaoin lena mbaineann, go laghdófar iad de mhéid is comhionann leis an méid is lú díobh seo a leanas—

    (b) Where a company has made a relevant investment by means of a subscription for new ordinary shares of a qualifying company and none of those shares is disposed of by the company within five years of their acquisition by that company, then, the sums allowable as deductions from the consideration ('the consideration concerned') in the computation for the purpose of capital gains tax of the gain or loss accruing to the company on the disposal of those shares shall be determined without regard to any relief under this section which the company has obtained, or would be entitled, on duly making a claim in that behalf, to obtain, except that, where those sums exceed the consideration concerned, they shall be reduced by an amount equal to the lesser of—

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  234. #1616987

    —go raibh Éire ar cheann de na chéad tíortha ar domhan a shínigh comhaontú faoin Acht um Chomhlíontacht Cánach Cuntas Eachtrach (FATCA) maidir le malartú uathoibríoch faisnéise airgeadais le Stáit Aontaithe Mheiriceá;

    —IRELAND WAS ONE OF THE FIRST COUNTRIES IN THE WORLD TO SIGN A FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA) AGREEMENT ON AUTOMATIC EXCHANGE OF FINANCIAL INFORMATION WITH THE UNITED STATES OF AMERICA;

    Riar na hOibre (Dáil Éireann/Seanad Éireann)

  235. #820479

    AGUS DE BHRÍ gur dineadh, le hAcht Puiblí Generálta (dá ngairmtear “Acht 1854” anso ina dhiaidh seo) do ritheadh sa 17adh bliain de réimheas A Soillse ná maireann, an Bhainríoghan Victoria, agus dar teideal an Act to enable the Collector General of Dublin to levy money to repay a certain outlay by the Corporation for Preserving and Improving the Port of Dublin in and about repairing the quay walls of the River Liffey and for future repairs thereof and for repairing and building bridges over the said River, a achtú imeasc nithe eile nuair agus chó minic is ba ghá aon airgead do chaitheamh chun na droichid uile agus fé seach idir Droichead Uí Chonaill agus Droichead Ruaidhrí Uí Mhórdha, dá ngairmtí fé seach an uair sin Carlisle Bridge agus Barrack Bridge, ag áireamh an dá dhroichead san féin ortha, do dheisiú no d'ath-thógáil, go ndéanfadh the Corporation for Preserving and Improving the Port of Dublin a mheas cadé an tsuim ba ghá agus go ndéanfadh an Ráta-Bhailitheoir Generálta í do chionroinnt, do chruinniú agus do ghearra díreach ar nós an Ráta Phóilíneachta agus, na forálacha uile in An Act to provide for the collection of rates in the City of Dublin (dá ngairmtear “Acht 1849” anso ina dhiaidh seo) chun na suimeanna a luaidhtear in Acht 1849 do chionroinnt, do cháinmheas, do chruinniú, do ghearra, do lóisteáil, do chur i gcuntas, d'iniúcha, agus d'íoc, go raghaidís chó fada agus go mbainfidís leis an Droichead-Cháin a húdaruítear le hAcht 1854 agus san chó hiomlán is dá ndintí an céanna do luadh go speisialta in Acht 1849 agus a fhaisnéis gur cheann de sna rátaí dob inghearrtha fén Acht san é, agus de bhrí gur foráladh le hAcht 1854, leis, go gcruinneofí agus go ngearrfí an Droichead-Cháin ar agus as gach tigh agus foirgint eile a bheadh tógtha laistigh de cheanntar Phríomh-Chathair Bhaile Atha Cliath, mar a mínítear san no mar a húdaruítear é mhíniú le hAcht den 6adh bliain agus den 7adh bliain de réimheas Rí Liam a Ceathair dar teideal An Act for improving the Police in the District of Dublin Metropolis, agus le haon Acht eile le n-a leasuítear an tAcht san, agus go n-íocfí sochar na Droichead-Chánach leis an mBord fén ainm a bhí air an uair sin, eadhon, the Corporation for Preserving and Improving the Port of Dublin:

    AND WHEREAS by a Public General Act (hereinafter referred to as "The Act of 1854") passed in the 17th year of Her late Majesty Queen Victoria and intituled "An Act to enable the Collector General of Dublin to levy money to repay a certain cutlay by the Corporation for Preserving and Improving the Port of Dublin in and about repairing the quay walls of the River Liffey and for future repairs thereof and for repairing and building bridges over the said River" it was among other things enacted that when and so often as it should be necessary to expend any money for the purpose of repairing or rebuilding the several bridges between O'Connell Bridge and Rory O'More Bridge, then respectively known as "Carlisle Bridge" and Barrack Bridge," including those two Bridges, the amount required should be estimated by the Corporation for Preserving and Improving the Port of Dublin and should be applotted raised and levied by the Collector General of Rates in the same manner as the Police Rate and that all the provisions contained in "An Act to provide for the collection of rates in the City of Dublin" (hereinafter referred to as "The Act of 1849") for the applotting assessing raising levying lodging accounting for auditing and paying over the sums in the Act of 1849 mentioned should extend and be applicable to the Bridge Tax by the Act of 1854 authorised as fully as if the same had been specifically mentioned in the Act of 1849 and been declared to be one of the rates leviable thereunder, and it was by the Act of 1854 further provided that the Bridge Tax should be raised and levied on and out of all houses and other buildings erected within the district of Dublin Metropolis as defined or authorised to be defined by an Act of the 6th and 7th years of the reign of King William the Fourth intituled "An Act for improving the Police in the district of Dublin Metropolis " and any other Act amending the same, and that the proceeds of the Bridge Tax should be paid to the Board by its then name of the Corporation for Preserving and Improving the Port of Dublin:

    1929-PRA-002

Gaois

Ár leithscéal

Níl an suíomh seo comhoiriúnach leis an mbrabhsálaí gréasáin Microsoft Internet Explorer. Bain úsáid as Chrome, Edge, Firefox, Opera, nó brabhsálaí nua-aimseartha eile chun teacht ar ábhar an tsuímh.

Déan teagmháil linn ag gaois@dcu.ie sa chás go mbíonn aon cheist agat.