Gaois

Treo cuardaigh

Modh cuardaigh

Scag na torthaí

Bailiúcháin

Foirmeacha na bhfocal

conradh

cáin

84 toradh in 41 doiciméad

  1. #1308392

    (b) méideanna cánach a asbhaineadh faoi alt 17 (2) den Acht Airgeadais, 1970 , agus méideanna cánach is inghnóthaithe faoi Rialachán 12 de na Rialacháin Chánach Ioncaim (Conarthaí Foirgníochta), 1971,

    ( b ) amounts of tax deducted under section 17 (2) of the Finance Act, 1970 , and amounts of tax recoverable under Regulation 12 of the Income Tax (Construction Contracts) Regulations, 1971,

    Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976

  2. #1462554

    ciallaíonn ‘conradh árachais’ conradh idir árachóir údaraithe agus suibscríobhaí maidir le hárachas den chineál dá dtagraítear in alt 145 (2) den Acht Cánach Ioncaim, 1967 ;

    'contract of insurance' means a contract between an authorised insurer and a subscriber in respect of such insurance as is referred to in section 145 (2) of the Income Tax Act, 1967 ;

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  3. #1463732

    ciallaíonn “conradh árachais” aon chonradh de chineál a thuairiscítear in alt 50 (4) den Acht Cánach Corparáide, 1976 ;

    "contract of assurance" means any contract of a type described in section 50 (4) of the Corporation Tax Act, 1976 ;

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  4. #476160

    (b) I gcás go ndéanann pearsa aonair íocaíocht le hárachóir údaraithe is íocaíocht a thugann teideal don phearsa aonair chun creidmheasa cánach aoischoibhneasa nó creidmheasanna cánach aoischoibhneasa, de réir mar a bheidh, don bhliain mheasúnachta 2012, ní mó an méid comhiomlán creidmheasa cánach aoischoibhneasa a thabharfar don phearsa aonair i leith duine árachaithe nó daoine árachaithe, de réir mar a bheidh, don bhliain sin agus don bhliain mheasúnachta 2011 ná an creidmheas cánach aoischoibhneasa nó na creidmheasanna cánach aoischoibhneasa, de réir mar a bheidh, a mbeadh an phearsa aonair ina theideal nó ina dteideal dá n-íocfaí an phréimh bhliantúil iomlán a bheadh dlite faoin gconradh iomchuí i leith an duine árachaithe nó na ndaoine árachaithe, de réir mar a bheidh, sa bhliain mheasúnachta 2011.

    (b) Where an individual makes a payment to an authorised insurer that entitles the individual to an agerelated tax credit or age-related tax credits, as the case may be, for the year of assessment 2012, the aggregate amount of the age-related tax credit given to the individual in respect of an insured person or insured persons, as the case may be, for that year and the year of assessment 2011 shall not exceed the age-related tax credit or age-related tax credits, as the case may be, that the individual would have been entitled to if the total annual premium due under the relevant contract in respect of the insured person or insured persons, as the case may be, had been paid in the year of assessment 2011.

    AN tACHT ÁRACHAIS SLÁINTE (FORÁLACHA ILGHNÉITHEACHA) 2009

  5. #476166

    (i) más í an phréimh bhliantúil iomlán a dhlífear faoin gconradh iomchuí lena mbaineann don bhliain mheasúnachta iomchuí an íocaíocht a dhéanfar, méid atá comhionann le méid iomlán an chreidmheasa cánach aoischoibhneasa nó na gcreidmheasanna cánach aoischoibhneasa, de réir mar a bheidh,

    (i) if the payment made is the total annual premium due under the relevant contract concerned for the relevant year of assessment, an amount equal to the total amount of the age-related tax credit or age-related tax credits, as the case may be,

    AN tACHT ÁRACHAIS SLÁINTE (FORÁLACHA ILGHNÉITHEACHA) 2009

  6. #476167

    (ii) más tráthchuid mhíosúil nó tráthchuid eile chun an phréimh bhliantúil iomlán a íoc a dhlífear faoin gconradh iomchuí lena mbaineann don bhliain mheasúnachta iomchuí an íocaíocht a dhéanfar, méid atá comhionann le méid iomlán an chreidmheasa cánach aoischoibhneasa nó na gcreidmheasanna cánach aoischoibhneasa, de réir mar a bheidh, a mbeadh an phearsa aonair ina theideal nó ina dteideal dá ndéanfaí an phréimh bhliantúil iomlán sin go léir a íoc arna roinnt ar líon iomlán na dtráthchodanna sin a bheidh le déanamh chun an phréimh bhliantúil iomlán sin a íoc.

    (ii) if the payment made is a monthly or other instalment towards the payment of the total annual premium due under the relevant contract concerned for the relevant year of assessment, an amount equal to the total amount of the agerelated tax credit or age-related tax credits, as the case may be, to which the individual would be entitled if all of that total annual premium were paid divided by the total number of such instalments to be made to pay that total annual premium.

    AN tACHT ÁRACHAIS SLÁINTE (FORÁLACHA ILGHNÉITHEACHA) 2009

  7. #498074

    “(5B) I gcás go mbeidh éileamh ar aisíoc, faoi rialacháin arna ndéanamh de réir mhír (b) nó (c) d’fho-alt (5), bunaithe ar cháin arna baint as íocaíocht arna déanamh le fochonraitheoir faoi fho-alt (1), measfar gurb é dáta íocaíochta na cánach sin an dáta a dhéanfar an deimhniúasbhainte arna eisiúint ag príomhaí faoi rialachán 6 de na Rialacháin Chánach Ioncaim (Conarthaí Iomchuí), 2000 i leith na cánach sin a chur faoi bhráid na gCoimisinéirí Ioncaim agus beidh feidhm dá réir sin ag forálacha na nAchtanna Cánach.”.

    ‘‘(5B) Where a claim to repayment, under regulations made in accordance with paragraph (b) or (c) of subsection (5), is based on tax deducted from a payment made to a subcontractor under subsection (1), the date of payment of that tax shall be deemed to be the date on which the certificate of deduction issued by a principal under regulation 6 of the Income Tax (Relevant Contracts) Regulations 2000 in respect of such tax is submitted to the Revenue Commissioners and the provisions of the Tax Acts shall apply accordingly.’’.

    AN tACHT AIRGEADAIS, 2011

  8. #476119

    “(2A) Más rud é, d’aon bhliain mheasúnachta iomchuí, go ndéanann fostóir íocaíocht ar scór díolaíochtaí le fostaí arb é atá inti peircis i bhfoirm íocaíochta le hárachóir údaraithe faoi chonradh iomchuí, agus go mbeidh an íocaíocht sin cáilithe le haghaidh faoisimh faoi alt 470B don bhliain mheasúnachta iomchuí, beidh feidhm ag alt 112 amhail is dá méadófaí an pheircis de mhéid an chreidmheasa cánach aoischoibhneasa nó na gcreidmheasanna cánach aoischoibhneasa, de réir mar a bheidh, a bhfuil an fostaí ina theideal nó ina dteideal faoi alt 470B i leith na híocaíochta sin.”, agus

    “(2A) Where, for any relevant year of assessment, an employer makes a payment of emoluments to an employee consisting of a perquisite in the form of a payment to an authorised insurer under a relevant contract, and such payment qualifies for relief under section 470B for that relevant year of assessment, section 112 shall apply as if the perquisite were increased by the amount of the age-related tax credit or age-related tax credits, as the case may be, that the employee is entitled to under section 470B in respect of the payment.”, and

    AN tACHT ÁRACHAIS SLÁINTE (FORÁLACHA ILGHNÉITHEACHA) 2009

  9. #476171

    (c) I gcás ina ndéanann pearsa aonair íocaíocht dá dtagraítear i mír (a) i leith préimhe atá dlite faoi chonradh arna athnuachan nó arna dhéanamh an 1 Eanáir 2009 nó dá éis ach roimh an Acht Árachais Sláinte (Forálacha Ilghnéitheacha) 2009 a rith, measfar go ndearna an phearsa aonair méid is comhionann le méid an chreidmheasa cánach aoischoibhneasa nó na gcreidmheasanna cánach aoischoibhneasa, de réir mar a bheidh, a bhfuil an phearsa aonair ina theideal nó ina dteideal faoin alt seo i leith na híocaíochta a asbhaint agus a choimeád as an íocaíocht sin.

    (c) Where an individual makes a payment referred to in paragraph (a) in respect of a premium due under a contract renewed or entered into on or after 1 January 2009 but before the passing of the Health Insurance (Miscellaneous Provisions) Act 2009, the individual shall be deemed to have deducted and retained out of the payment an amount equal to the amount of the age-related tax credit or age-related tax credits, as the case may be, that the individual is entitled to under this section in respect of that payment.

    AN tACHT ÁRACHAIS SLÁINTE (FORÁLACHA ILGHNÉITHEACHA) 2009

  10. #1615952

    Na Rialacháin Cánach Ioncaim agus Cánach Corparáide (Cáin Chonarthaí Iomchuí) (Leasú), 2015 (I.R. Uimh. 5 de 2015).

    INCOME TAX AND CORPORATION TAX (RELEVANT CONTRACTS TAX) (AMENDMENT) REGULATIONS 2015 (S.I. NO. 5 OF 2015).

    Riar na hOibre (Dáil Éireann/Seanad Éireann)

  11. #1623054

    a thabhairt dá haire go bhfuil beartaithe ag an Rialtas anailís iarmhartach a fhoilsiú le Buiséad 2016 ar an éifeacht atá ag córas cánach na hÉireann, lena n áirítear gréasán na gconarthaí cánach, ar gheilleagair tíortha atá i mbéal forbartha;

    NOTES THE GOVERNMENT’S INTENTION TO PUBLISH A SPILLOVER ANALYSIS OF THE IMPACT OF IRELAND’S TAX SYSTEM, INCLUDING THE TAX TREATY NETWORK, ON THE ECONOMIES OF DEVELOPING COUNTRIES WITH BUDGET 2016;

    Riar na hOibre (Dáil Éireann/Seanad Éireann)

  12. #160130

    I gcás suim cánach breisluacha a shonrófar in aon iarratas a bheidh déanta go cuí de bhun na Treorach ón gComhairle ag údarás i mBallstát eile ar aon suim a ghnóthú sa Stát a éileoidh an t -údarás sin sa Bhallstát sin de bhun éilimh dá dtagraítear in Airteagal 2 den Treoir sin, beidh an tsuim sin inghnóthaithe in aon chúirt dlínse inniúla ag an Aire Airgeadais agus chun críocha an mhéid sin roimhe seo déanfar an tsuim a mheas mar fhiach a bheith dlite don Aire Airgeadais den duine ar ina choinne a dhéanfaidh an t-údarás sin an t-éileamh, i gcás dleachta nó cánach a bheidh faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim nó mar fhiach conartha shimplí a bheidh dlite den duine sin don Aire réamhráite, de réir mar is iomchuí.

    The amount of value-added tax specified in any request duly made pursuant to the Council Directive by an authority in another Member State for the recovery in the State of any amount claimed by that authority in such Member State pursuant to a claim referred to in Article 2 of the said Directive shall be recoverable in any court of competent jurisdiction by the Minister for Finance and for the purposes of the foregoing the amount shall be regarded as being a debt due to the Minister for Finance, by the person against whom the claim is made by such authority, in respect of a duty or tax under the care and management of the Revenue Commissioners or a simple contract debt due by such person to the aforesaid Minister, as may be appropriate.

    Ionstraimí Reachtúla: 1980

  13. #1228222

    —(1) I gcás inarb iníoctha, go hiomlán, as brabúis nó gnóchain a cuireadh faoi mhuirear cánach aon ús bliantúil airgid, blianacht nó aon íocaíocht bhliantúil eile (cibé acu is iníoctha é sa Stát nó lasmuigh de, mar mhuirear ar aon mhaoin de chuid an duine a bheidh ag íoc an chéanna de bhua aon ghníomhais nó uachta nó eile, nó mar fhorcoimeád as, nó mar fhiach nó oibleagáid phearsanta de bhua aon chonartha, nó cibé acu is iníoctha é go leathbhliantúil nó i gceann aon tréimhsí níos giorra nó níos faide), ní dhéanfar aon mheasúnacht ar an duine a bheidh i dteideal an leasa, an blianachta, nó na híocaíochta bliantúla sin, ach déanfar iomlán na mbrabús nó na ngnóchan sin a mheasúnú agus a mhuirearú i leith cánach ar an duine a bheidh faoi dhliteanas an úis, na blianachta nó na híocaíochta bliantúla, gan an céanna a idirdhealú, agus an duine a bheidh faoi dhliteanas an íocaíocht sin a dhéanamh, cibé acu as na brabúis nó na gnóchain a muirearaíodh i leith cánach nó as aon íocaíocht bhliantúil a bheidh faoi dhliteanas asbhainte, nó a ndearnadh asbhaint aisti beidh sé i dteideal, ar an íocaíocht sin a dhéanamh, suim a asbhaint agus a choinneáil aisti in ionannas mhéid na cánach air de réir an ráta nó na rátaí cánach a bhí i bhfeidhm i gcaitheamh na tréimhse a bhí an íocaíocht sin ag faibhriú chun bheith dlite.

    —(1) Where any yearly interest of money, annuity, or any other annual payment (whether payable within or outside the State, either as a charge on any property of the person paying the same by virtue of any deed or will or otherwise, or as a reservation thereout, or as a personal debt or obligation by virtue of any contract, or whether payable half-yearly or at any shorter or more distant periods), is payable wholly out of profits or gains brought into charge to tax, no assessment shall be made upon the person entitled to such interest, annuity, or annual payment, but the whole of those profits or gains shall be assessed and charged with tax on the person liable to the interest, annuity, or annual payment, without distinguishing the same, and the person liable to make such payment, whether out of the profits or gains charged with tax or out of any annual payment liable to deduction, or from which a deduction has been made, shall be entitled, on making such payment, to deduct and retain thereout a sum representing the amount of the tax thereon at the rate or rates of tax in force during the period through which the said payment was accruing due.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  14. #1485939

    (1) I gcás inarb iníoctha, go hiomlán, as brabúis nó gnóchain a cuireadh faoi mhuirear cánach aon ús bliantúil airgid, blianacht nó aon íocaíocht bhliantúil eile (cibé acu is iníoctha é sa Stát nó lasmuigh de, mar mhuirear ar aon mhaoin de chuid an duine a bheidh ag íoc an chéanna de bhua aon ghníomhais nó uachta nó eile, nó mar fhorcoimeád as, nó mar fhiach nó oibleagáid phearsanta de bhua aon chonartha, nó cibé acu is iníoctha é go leathbhliantúil nó i gceann aon tréimhsí níos giorra nó níos faide), déanfar iomlán na mbrabús nó na ngnóchan sin a mheasúnú agus a mhuirearú i leith cánach ar an duine a bheidh faoi dhliteanas an úis, na blianachta nó na híocaíochta bliantúla, gan an céanna a idirdhealú, agus an duine a bheidh faoi dhliteanas an íocaíocht sin a dhéanamh, cibé acu as na brabúis nó na gnóchain a muirearaíodh i leith cánach nó as aon íocaíocht bhliantúil a bheidh faoi dhliteanas asbhainte, nó a ndearnadh asbhaint aisti beidh sé i dteideal, ar an íocaíocht sin a dhéanamh, suim a asbhaint agus a choinneáil aisti in ionannas mhéid na cánach air de réir an ráta nó na rátaí cánach a bhí i bhfeidhm i gcaitheamh na tréimhse a bhí an íocaíocht sin ag faibhriú chun bheith dlite.

    (1) Where any yearly interest of money, annuity, or any other annual payment (whether payable within or outside the State, either as a charge on any property of the person paying the same by virtue of any deed or will or otherwise, or as a reservation thereout, or as a personal debt or obligation by virtue of any contract, or whether payable half-yearly or at any shorter or more distant periods), is payable wholly out of profits or gains brought into charge to tax, the whole of those profits or gains shall be assessed and charged with tax on the person liable to the interest, annuity, or annual payment, without distinguishing the same, and the person liable to make such payment, whether out of the profits or gains charged with tax or out of any annual payment liable to deduction, or from which a deduction has been made, shall be entitled, on making such payment, to deduct and retain thereout a sum representing the amount of the tax thereon at the rate or rates of tax in force during the period through which the said payment was accruing due.

    Uimhir 10 de 1989: AN tACHT AIRGEADAIS, 1989

  15. #450912

    (I) le linn seirbhísí a chur i gcrích a bhfuil sé d’oibleagáid ar an tiarna talún iad a chur i gcrích faoi théarmaí agus coinníollacha an chonartha i scríbhinn a rinneadh ar dhiúscairt an leasa a bhí inmhuirearaithe i leith cánach (seachas idirbhearta nach bhfuil an oibleagáid chun comhlíonadh a dhéanamh i ndáil leo le brath sa chomaoin ar ar muirearaíodh cáin ar dhiúscairt an leasa sin),

    (I) in carrying out services which the landlord is obliged to carry out under the terms and conditions of the written contract entered into on the disposal of the interest which was chargeable to tax (other than transactions in relation to which the obligation to perform is not reflected in the consideration on which tax was charged on the disposal of that interest),

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  16. #475867

    (iii) méideanna na gcreidmheasanna cánach aoischoibhneasa a mheasfaidh an tÚdarás, tar éis aird a thabhairt ar an meastóireacht sin agus ar an anailís sin, ba ghá a thabhairt, faoi alt 470B(4) den Acht Comhdhlúite Cánacha 1997, do dhaoine atá árachaithe ag gnóthais chláraithe (seachas gnóthais comhaltais shrianta) ag féachaint don phríomhchuspóir a shonraítear in alt 1A(1) (a mhéid a bhaineann an cuspóir sin le conarthaí árachais sláinte lena ndéantar foráil maidir le híocaíochtaí slánaíochta othair cónaithe) agus don aidhm a bhaint amach arb éard í íoc róchúitimh le gnóthas cláraithe nó le hiarghnóthas cláraithe faoi oibriú na bhforálacha airgeadais iomchuí a sheachaint, agus

    (iii) the amounts of the age-related tax credits that the Authority considers, after having regard to such evaluation and analysis, would need to be afforded, under section 470B(4) of the Taxes Consolidation Act 1997, to persons insured by registered undertakings (other than restricted membership undertakings) having regard to the principal objective specified in section 1A(1) (in so far as that objective relates to health insurance contracts that provide for in-patient indemnity payments) and to achieving the aim of avoiding overcompensation being made to a registered undertaking or former registered undertaking under the operation of the relevant financial provisions, and

    AN tACHT ÁRACHAIS SLÁINTE (FORÁLACHA ILGHNÉITHEACHA) 2009

  17. #476146

    (4) Faoi réir fho-ailt (5) agus (6), más rud é, maidir le bliain mheasúnachta iomchuí, go ndéanann pearsa aonair nó, más duine pósta an phearsa aonair a mheasúnaítear i leith cánach de réir alt 1017, go ndéanann céile na pearsan aonair, íocaíocht le hárachóir údaraithe faoi chonradh iomchuí agus—

    (4) Subject to subsections (5) and (6), where for a relevant year of assessment, an individual or, if the individual is a married person assessed to tax in accordance with section 1017, the individual’s spouse, makes a payment to an authorised insurer under a relevant contract and—

    AN tACHT ÁRACHAIS SLÁINTE (FORÁLACHA ILGHNÉITHEACHA) 2009

  18. #476159

    (5) (a) Ní mó méid an chreidmheasa cánach aoischoibhneasa a thugtar do bhliain mheasúnachta iomchuí i leith duine árachaithe ná méid na híocaíochta a dhéantar le hárachóir údaraithe faoi chonradh iomchuí i leith an duine árachaithe don bhliain mheasúnachta iomchuí.

    (5) (a) The amount of age-related tax credit given for a relevant year of assessment in respect of an insured person shall not exceed the amount of the payment made to an authorised insurer under a relevant contract in respect of the insured person for the relevant year of assessment.

    AN tACHT ÁRACHAIS SLÁINTE (FORÁLACHA ILGHNÉITHEACHA) 2009

  19. #492246

    “(4) Faoi réir fho-ailt (5) agus (6), más rud é maidir le bliain mheasúnachta iomchuí, go ndéanfaidh pearsa aonair nó, más duine pósta an phearsa aonair a mheasúnaítear i leith cánach de réir alt 1017, céile na pearsan aonair, íocaíocht le hárachóir údaraithe faoi chonradh iomchuí agus—

    “(4) Subject to subsections (5) and (6), where for a relevant year of assessment, an individual or, if the individual is a married person assessed to tax in accordance with section 1017, the individual’s spouse, makes a payment to an authorised insurer under a relevant contract and—

    AN tACHT AIRGEADAIS 2010

  20. #497485

    “(4) Faoi réir fho-ailt (5) agus (6), más rud é, maidir le bliain mheasúnachta iomchuí, go ndéanfaidh pearsa aonair nó, más duine pósta arna mheasúnú nó arna measúnú i leith cánach de réir alt 1017 an phearsa aonair, go ndéanfaidh céile na pearsan aonair íocaíocht le hárachóir údaraithe faoi chonradh iomchuí agus—

    ‘‘(4) Subject to subsections (5) and (6), where, for a relevant year of assessment, an individual or, if the individual is a married person assessed to tax in accordance with section 1017, the individual’s spouse makes a payment to an authorised insurer under a relevant contract and—

    AN tACHT AIRGEADAIS, 2011

  21. #498042

    (2) I gcás gur drong nó grúpa daoine atá ag comhlíonadh conradh iomchuí (lena n-áirítear daoine i gcomhpháirtíocht), beidh ar an sonrasc a cheanglaítear faoi fho-alt (1) ainm, seoladh gnó agus uimhir thagartha cánach na droinge nó an ghrúpa agus ainmneacha chomhaltaí ar leithligh na droinge nó an ghrúpa.

    (2) Where a relevant contract is being performed by a gang or group of persons (including persons in partnership), the invoice required under subsection (1) shall bear the name, business address and tax reference number of the gang or group and the names of the individual members of the gang or group.

    AN tACHT AIRGEADAIS, 2011

  22. #498060

    (b) I gcás go ndéanfar cáin a asbhaint faoin gCaibidil seo as íocaíocht iomchuí arna déanamh le leachtaitheoir nó le glacadóir i leith conartha iomchuí arna dhéanamh ag an leachtaitheoir nó ag an nglacadóir sin tar éis a cheaptha nó a ceaptha sa cháil sin, déileálfar leis an gcáin a asbhainfear amhlaidh mar íocaíocht ar cuntas cánach don tréimhse inmhuirearaithe lena mbaineann tar éis cheapadh an leachtaitheora nó an ghlacadóra.

    (b) Where tax is deducted under this Chapter from a relevant payment made to a liquidator or receiver in respect of a relevant contract which is entered into by that liquidator or receiver after his or her appointment as such, the tax so deducted shall be treated as a payment on account of tax for the chargeable period concerned after the appointment of the liquidator or receiver.

    AN tACHT AIRGEADAIS, 2011

  23. #498061

    (c) I gcás go mbainfear cáin faoin gCaibidil seo as íocaíocht iomchuí arna déanamh le leachtaitheoir nó le glacadóir i leith conartha iomchuí a rinneadh sular ceapadh é nó í mar leachtaitheoir nó mar ghlacadóir, déileálfar leis an gcáin a asbhainfear amhlaidh mar íocaíocht ar cuntas cánach i leith na tréimhse inmhuirearaithe roimh cheapadh an leachtaitheora nó an ghlacadóra.”,

    (c) Where tax is deducted under this Chapter from a relevant payment made to a liquidator or receiver in respect of a relevant contract which was entered into prior to his or her appointment as such, the tax so deducted shall be treated as a payment on account of tax for the chargeable period prior to the appointment of the liquidator or receiver.’’,

    AN tACHT AIRGEADAIS, 2011

  24. #501496

    Caithfidh na húdaráis náisiúnta dreasachtaí a bhféadfaidh eagraíochtaí atá cláraithe faoi EMAS tairbhe a bhaint astu, amhail rochtain ar mhaoiniú nó dreasachtaí cánach faoi chuimsiú scéimeanna a thacaíonn le feidhmíocht chomhshaoil tionscail, a bhreithniú agus, nuair is cuí sin agus gan dochar do rialacha an Chonartha maidir le cúnamh stáit, iad a thabhairt isteach.

    The national authorities have to consider and, where appropriate and without prejudice to the rules on state aid of the Treaty, introduce incentives from which EMAS registered organisations can benefit, such as access to funding or tax incentives in the framework of schemes supporting environmental performance of industry.

    Togra le haghaidh Rialacháin ó Pharlaimint na hEorpa agus ón gComhairle maidir le rannpháirtíocht dheonach ag eagraíochtaí i scéim an Chomhphobail um bainistíocht agus iniúchadh comhshaoil (EMAS) {SEC(2008) 2121} {SEC(2008) 2122}

  25. #501538

    Gan dochar do rialacha an Chonartha maidir le cúnamh stáit, ba chóir go dtabharfadh na Ballstáit dreasachtaí do chuideachtaí cláraithe, amhail rochtain ar mhaoiniú nó ar dhreasachtaí cánach faoi chuimsiú scéimeanna a thacaíonn le feidhmíocht chomhshaoil an tionscail.

    Without prejudice to the rules of the Treaty on state aid, incentives should be given by Member States to registered organisations such as access to funding or tax incentives in the framework of schemes supporting environmental performance of industry.

    Togra le haghaidh Rialacháin ó Pharlaimint na hEorpa agus ón gComhairle maidir le rannpháirtíocht dheonach ag eagraíochtaí i scéim an Chomhphobail um bainistíocht agus iniúchadh comhshaoil (EMAS) {SEC(2008) 2121} {SEC(2008) 2122}

  26. #558355

    Maidir le cur chun feidhme na n-ionstraimí airgeadais i gcomhréir leis an Teideal seo, ní dhéanfar na heintitis dá dtagraítear i bpointe (ii), i bpointe (iii), i bpointe (v) agus i bpointe (vi) d'Airteagal 58(1)(c) a bhunú, agus ní choimeádfaidh siad caidreamh gnó leo le heintitis chorpraithe, i gcríocha nach gcomhoibríonn a ndlínsí leis an Aontas maidir le cur i bhfeidhm caighdeán cánach atá comhaontaithe ar an leibhéal idirnáisiúnta agus ní dhéanfaidh siad na ceanglais sin a thrasuí ina gconarthaí leis na hidirghabhálaithe airgeadais a bheidh roghnaithe.

    For the implementation of financial instruments in accordance with this Title, the entities entrusted pursuant to points (ii), (iii), (v) and (vi) of Article 58(1)(c) shall not be established, and shall not maintain business relations with entities incorporated, in territories whose jurisdictions do not co-operate with the Union in relation to the application of the internationally agreed tax standard and shall transpose such requirements in their contracts with the selected financial intermediaries.

    Rialachán (AE, Euratom) Uimh. 966/2012 ó Pharlaimint na hEorpa agus ón gComhairle an 25 Deireadh Fómhair 2012 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais agus lena n-aisghairetar Rialachán (CE, Euratom) Uimh. 1605/2002

  27. #561240

    Maidir le cur chun feidhme na n-ionstraimí airgeadais i gcomhréir leis an Teideal seo, ní dhéanfar na heintitis dá dtagraítear i bpointe (ii), i bpointe (iii), i bpointe (v) agus i bpointe (vi) d'Airteagal 58(1)(c) a bhunú, agus ní choimeádfaidh siad caidreamh gnó leo le heintitis chorpraithe, i gcríocha nach gcomhoibríonn a ndlínsí leis an Aontas maidir le cur i bhfeidhm caighdeán cánach atá comhaontaithe ar an leibhéal idirnáisiúnta agus ní dhéanfaidh siad na ceanglais sin a thrasuí ina gconarthaí leis na hidirghabhálaithe airgeadais a bheidh roghnaithe.

    For the implementation of financial instruments in accordance with this Title, the entities entrusted pursuant to points (ii), (iii), (v) and (vi) of Article 58(1)(c) shall not be established, and shall not maintain business relations with entities incorporated, in territories whose jurisdictions do not co-operate with the Union in relation to the application of the internationally agreed tax standard and shall transpose such requirements in their contracts with the selected financial intermediaries.

    Rialachán (AE, Euratom) Uimh. 966/2012 ó Pharlaimint na hEorpa agus ón gComhairle an 25 Deireadh Fómhair 2012 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais agus lena n-aisghairetar Rialachán (CE, Euratom) Uimh. 1605/2002

  28. #644854

    Caithfidh na húdaráis náisiúnta dreasachtaí a bhféadfaidh eagraíochtaí atá cláraithe faoi EMAS tairbhe a bhaint astu, amhail rochtain ar mhaoiniú nó dreasachtaí cánach faoi chuimsiú scéimeanna a thacaíonn le feidhmíocht chomhshaoil tionscail, a bhreithniú agus, nuair is cuí sin agus gan dochar do rialacha an Chonartha maidir le cúnamh stáit, iad a thabhairt isteach.

    The national authorities have to consider and, where appropriate and without prejudice to the rules on state aid of the Treaty, introduce incentives from which EMAS registered organisations can benefit, such as access to funding or tax incentives in the framework of schemes supporting environmental performance of industry.

    Togra le haghaidh RIALACHÁIN Ó PHARLAIMINT NA hEORPA AGUS ÓN gCOMHAIRLE maidir le rannpháirtíocht dheonach ag eagraíochtaí i scéim an Chomhphobail um bainistíocht agus iniúchadh comhshaoil (EMAS)

  29. #644896

    Gan dochar do rialacha an Chonartha maidir le cúnamh stáit, ba chóir go dtabharfadh na Ballstáit dreasachtaí do chuideachtaí cláraithe, amhail rochtain ar mhaoiniú nó ar dhreasachtaí cánach faoi chuimsiú scéimeanna a thacaíonn le feidhmíocht chomhshaoil an tionscail.

    Without prejudice to the rules of the Treaty on state aid, incentives should be given by Member States to registered organisations such as access to funding or tax incentives in the framework of schemes supporting environmental performance of industry.

    Togra le haghaidh RIALACHÁIN Ó PHARLAIMINT NA hEORPA AGUS ÓN gCOMHAIRLE maidir le rannpháirtíocht dheonach ag eagraíochtaí i scéim an Chomhphobail um bainistíocht agus iniúchadh comhshaoil (EMAS)

  30. #647650

    Ní dhéanfar na comhlachtaí sin a bhunú i gcríocha nach gcomhoibríonn a ndlínse leis an Aontas maidir le cur chun feidhme na gcaighdeán cánach idirnáisiúnta comhaontaithe, agus ní choimeádfaidh siad caidreamh gnó le heintitis atá comhlachaithe sna críocha sin, agus déanfaidh siad na ceanglais sin a thrasuí ina gconarthaí leis na hidirghabhálaithe airgeadais roghnaithe.

    Those bodies shall not be established and shall not maintain business relations with entities incorporated in territories, whose jurisdictions do not cooperate with the Union in relation to the application of the internationally agreed tax standards and shall transpose such requirements in their contracts with the selected financial intermediaries.

    Rialachán (AE) Uimh. 1303/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 17 Nollaig 2013 lena leagtar síos forálacha coiteanna maidir le Ciste Forbraíochta Réigiúnaí na hEorpa, le Ciste Sóisialta na hEorpa, leis an gCiste Comhtháthaithe, leis an gCiste Eorpach Talmhaíochta um Fhorbairt Tuaithe agus leis an gCiste Eorpach Muirí agus Iascaigh agus lena leagtar síos forálacha ginearálta maidir le Ciste Forbraíochta Réigiúnaí na hEorpa, le Ciste Sóisialta na hEorpa, leis an gCiste Comhtháthaithe agus leis an gCiste Eorpach Muirí agus Iascaigh agus lena n-aisghairtear Rialachán (CE) Uimh. 1083/2006 ón gComhairle

  31. #706667

    Ba cheart, áfach, cinnteoireacht a cheadú atá bunaithe ar phróiseáil den sórt sin, lena n-áirítear próifíliú, nuair atá sin údaraithe go sainráite le dlí an Aontais nó le dlí Ballstáit a bhfuil an rialaitheoir faoina réir, lena n-áirítear chun faireachán a dhéanamh ar chalaois agus ar imghabháil cánach agus chun críocha iad a chosc, ar faireachán é a dhéantar i gcomhréir le rialacháin, caighdeáin agus moltaí institiúidí de chuid an Aontais nó comhlachtaí náisiúnta maoirseachta, agus chun go n-áirithítear sláine agus iontaofacht seirbhíse a sholáthraíonn an rialaitheoir, nó atá riachtanach maidir le conradh a dhéanamh nó a chomhlíonadh idir an t-ábhar sonraí agus rialaitheoir, nó sa chás gur thug an t-ábhar sonraí a chead sainráite nó a cead sainráite.

    However, decision-making based on such processing, including profiling, should be allowed where expressly authorised by Union or Member State law to which the controller is subject, including for fraud and tax-evasion monitoring and prevention purposes conducted in accordance with the regulations, standards and recommendations of Union institutions or national oversight bodies and to ensure the security and reliability of a service provided by the controller, or necessary for the entering or performance of a contract between the data subject and a controller, or when the data subject has given his or her explicit consent.

    Rialachán (AE) 2016/679 ó Pharlaimint na hEorpa agus ón gComhairle an 27 Aibreán 2016 maidir le daoine nádúrtha a chosaint i ndáil le sonraí pearsanta a phróiseáil agus maidir le saorghluaiseacht sonraí den sórt sin, agus lena n-aisghairtear Treoir 95/46/CE (An Rialachán Ginearálta maidir le Cosaint Sonraí) (Téacs atá ábhartha maidir leis an LEE)

  32. #1106339

    (10) I gcás ina n-éileofar agus ina lamhálfar faoiseamh faoin alt seo in aghaidh aon bhliana measúnachta áirithe i leith aon íocaíochta, ní thabharfar faoiseamh ina leith faoi aon fhoráil eile de na hAchtanna Cánach Ioncaim in aghaidh na bliana measúnachta céanna nó bliana measúnachta ina dhiaidh sin ná (i gcás íocaíochta faoi chonradh blianachta) i leith aon phréimhe nó comaoine eile i leith blianachta faoin gconradh céanna;

    (10) Where relief under this section is claimed and allowed for any year of assessment in respect of any payment, relief shall not be given in respect of it under any other provision of the Income Tax Acts for the same or a later year of assessment nor (in the case of a payment under an annuity contract) in respect of any other premium or consideration for an annuity under the same contract;

    Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958

  33. #1183315

    —(1) Ní dleathach do chuideachta luach saothair a íoc le stiúrthóir (cibé acu mar stiúrthóir nó eile é) saor ó cháin ioncaim nó saor ó cháin ioncaim agus forcháin nó saor ó fhorcháin, nó arna ríomh ar dhóigh eile chun go mbeidh sé faoi threoir, nó go n-athróidh sé de réir, mhéid a chánach ioncaim nó mhéid a chánach ioncaim agus a fhorchánach nó mhéid a fhorchánach, nó faoi threoir nó de réir an ráta cánach ioncaim nó forchánach, ach amháin faoi chonradh a bhí i bhfeidhm ar an 31ú lá de Mhárta, 1962, agus a fhorálann go sainráite, agus ní trí thagairt do na hairteagail, gur mar a dúradh a íocfar an luach saothair.

    —(1) It shall not be lawful for a company to pay a director remuneration (whether as director or otherwise) free of income tax or of income tax and sur-tax or of sur-tax, or otherwise calculated by reference to or varying with the amount of his income tax or his income tax and sur-tax or his sur-tax, or to or with the rate of income tax or sur-tax except under a contract which was in force on the 31st day of March, 1962, and provides expressly, and not by reference to the articles, for payment of remuneration as aforesaid.

    Uimhir 33 de 1963: ACHT NA gCUIDEACHTAÍ, 1963

  34. #1183317

    (2) Aon fhoráil a bheidh in airteagail chuideachta nó in aon chonradh seachas conradh den sórt sin a dúradh, nó in aon rún ó chuideachta nó ó stiúrthóirí cuideachta, gur mar a dúradh a íocfar luach saothair le stiúrthóir, beidh éifeacht aige ionann is dá mba é a d'fhoráil sé go n-íocfaí, mar shuim chomhiomlán faoi réir cánach ioncaim agus forchánach, an tsuim ghlan a fhoráiltear léi iarbhír.

    (2) Any provision contained in a company's articles or in any contract other than such a contract as aforesaid, or in any resolution of a company or a company's directors, for payment to a director of remuneration as aforesaid shall have effect as if it provided for payment, as a gross sum subject to income tax and sur-tax, of the net sum for which it actually provides.

    Uimhir 33 de 1963: ACHT NA gCUIDEACHTAÍ, 1963

  35. #1217935

    —I gcás inarb éard é iomlán láimhdeachas inchánaithe duine fhreagraigh nó cuid den láimhdeachas sin airgead a íocadh faoi chonradh a rinneadh roimh an lú lá de Dheireadh Fómhair, 1966, féadfaidh an duine freagrach, mura mbeidh a mhalairt de chomhaontú ann, suim is comhionann le haon mhéid is iníoctha aige i leith an airgid ar cuntas cánach mórdhíola a ghnóthú mar bhreis leis na híocaíochtaí a sonraíodh sa chonradh.

    —Where the whole or part of the taxable turnover of an accountable person consists of moneys paid under a contract entered into before the 1st day of October, 1966, the accountable person may, in the absence of agreement to the contrary, recover as an addition to the payments specified in the contract a sum equal to any amount payable by him in respect of the moneys on account of wholesale tax.

    Uimhir 22 de 1966: AN tACHT AIRGEADAIS (Uimh. 2), 1966

  36. #1223046

    (4) I gcás ina n-íocfaidh banchéile préimh as a hioncam ar leithligh i leith árachais ar a saol féin nó ar shaol a fearchéile nó i leith conartha le haghaidh aon bhlianacht iarchurtha ar a saol féin nó ar shaol a fearchéile tabharfar an liúntas céanna cánach ionann is dá mba phréimh í a d'íoc a fearchéile i leith árachais ar a shaol féin nó i leith conartha le haghaidh blianacht iarchurtha ar a shaol féin agus beidh feidhm ag an alt seo dá réir sin.

    (4) Where a premium is paid by a wife out of her separate income in respect of an insurance on her own life or the life of her husband or a contract for any deferred annuity on her own life or the life of her husband the same allowance of tax shall be made as if the premium were a premium paid by her husband for an insurance on his own life or for a contract for a deferred annuity on his own life and this section shall apply accordingly.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  37. #1224676

    (a) aon chonradh le pearsa aonair arb inmhuirir, nó arbh inmhuirir mura mbeadh neamhdhóthanacht bhrabús nó gnóchan, i leith cánach i ndáil le tuilleamh iomchuí (mar a mhínítear sin in alt 235) ó thrádáil, gairm, oifig nó fostaíocht a bhí aige nó á dhéanamh aige, is conradh a cheadaigh na Coimisinéirí Ioncaim faoin alt sin, agus

    ( a ) any contract with an individual who is, or would but for an insufficiency of profits or gains be, chargeable to tax in respect of relevant earnings (as defined in section 235) from a trade, profession, office or employment carried on or held by him, being a contract approved by the Revenue Commissioners under that section; and

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  38. #1236734

    (3) Ní bhainfidh fo-alt (2) le hinnealra nó fearas cáilitheach a bheidh ligthe chun duine ar na téarmaí a luaitear in alt 241 (2) den Acht Cánach Ioncaim, 1967 , mura bhforálann an conradh ligin go dtiocfaidh an duine chun bheith nó go bhféadfaidh sé teacht chun bheith ina úinéir ar an innealra nó an fearas ar an gconradh a chomhlíonadh;

    (3) Subsection (2) shall not apply to qualifying machinery or plant which is let to a person on the terms mentioned in section 241 (2) of the Income Tax Act, 1967 , unless the contract of letting provides that the person shall or may become the owner of the machinery or plant on the performance of the contract;

    Uimhir 17 de 1967: AN tACHT AIRGEADAIS, 1967

  39. #1247130

    —I gcás inarb éard é an t-iomlán nó cuid de láimhdeachas inchánaithe duine fhreagraigh airgead a íocadh faoi chonradh a rinneadh an lú lá de Dheireadh Fómhair, 1966, nó dá éis agus roimh an lú lá d'Eanáir, 1969, féadfaidh an duine freagrach, d'éagmais comhaontú dá mhalairt, suim ar cóimhéid le haon mhéid breise is iníoctha aige i leith an airgid mar gheall ar an méadú a dhéantar le halt 6 den Acht seo ar an ráta cánach mórdhíola a aisghabháil i dteannta na n-íocaíochtaí a shonraítear sa chonradh.

    —Where the whole or part of the taxable turnover of an accountable person consists of moneys paid under a contract entered into on or after the 1st day of October, 1966, and before the 1st day of January, 1969, the accountable person may, in the absence of agreement to the contrary, recover as an addition to the payments specified in the contract a sum equal to any additional amount payable by him in respect of the moneys on account of the increase in the rate of wholesale tax effected by section 6 of this Act.

    Uimhir 37 de 1968: An tACHT AIRGEADAIS (Uimh. 2), 1968

  40. #1250993

    (3) Ní bhainfidh fo-alt (2) le hinnealra nó gléasra deachúlaithe arna ligean chun duine ar na téarmaí a luaitear in alt 241 (2) den Acht Cánach Ioncaim, 1967 , mura bhforálann an conradh ligin go dtiocfaidh nó go mb'fhéidir go dtiocfaidh an duine chun bheith ina úinéir ar an innealra nó ar an ngléasra ar an gconradh a chomhlíonadh;

    (3) Subsection (2) shall not apply to decimalised machinery or plant which is let to a person on the terms mentioned in section 241 (2) of the Income Tax Act, 1967 , unless the contract of letting provides that the person shall or may become the owner of the machinery or plant on the performance of the contract;

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  41. #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

  42. #1251357

    (2) I gcás ina mbeidh, de bhua conartha den sórt sin, le cionroinnt idir na páirtithe fáltas nó eisimeacht i leith eastát nó leas a tháinig chun bheith dlite sula ndearnadh an conradh, déileálfar leis na páirtithe chun críocha cánach faoi Chás V de Sceideal D ionann is dá mba sular tháinig an fáltas nó an eisimeacht chun bheith dlite a rinneadh an conradh, agus beidh feidhm dá réir sin ag fo-alt (1).

    (2) Where by virtue of such a contract there falls to be apportioned between the parties a receipt or outgoing in respect of the estate or interest which became due before the making of the contract, the parties shall be treated for the purposes of tax under Case V of Schedule D as if the contract had been entered into before the receipt or outgoing became due, and subsection (1) shall apply accordingly.

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  43. #1252094

    —I gcás inarb éard é an t-iomlán nó cuid de láimhdeachas inchánaithe duine fhreagraigh airgead a íocadh faoi chonradh a rinneadh an 1ú lá de Dheireadh Fómhair, 1966, nó dá éis, agus roimh an lú lá de Mheitheamh, 1969, féadfaidh an duine freagrach, d'éagmais comhaontú dá mhalairt, suim ar cóimhéid le haon mhéid breise is iníochta aige i leith an airgid mar gheall ar an méadú a dhéantar le halt 57 den Acht seo ar an ráta cánach mórdhíola a aisghabháil i dteannta na híocaíochta a shonraítear sa chonradh.

    —Where the whole or part of the taxable turnover of an accountable person consists of moneys paid under a contract entered into on or after the 1st day of October, 1966, and before the 1st day of June, 1969, the accountable person may, in the absence of agreement to the contrary, recover as an addition to the payment specified in the contract a sum equal to any additional amount payable by him in respect of the moneys on account of the increase in the rate of wholesale tax effected by section 57 of this Act.

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  44. #1258387

    —Más airgead a íocadh faoi chonradh a rinneadh roimh an 1ú lá de Bhealtaine, 1970, iomlán láimhdeachais inchánaigh, nó cuid de láimhdeachas inchánach, duine fhreagraigh, féadfaidh an duine freagrach, mura mbeidh comhaontú a mhalairte ann, suim ar cóimhéid le haon mhéid breise is iníoctha aige i leith an airgid mar gheall ar an méadú ar an ráta cánach láimhdeachais a dhéantar le halt 49 den Acht seo a aisghabháil mar bhreis leis na híocaíochtaí a shonraítear sa chonradh.

    —Where the whole or part of the taxable turnover of an accountable person consists of moneys paid under a contract entered into before the 1st day of May, 1970, the accountable person may, in the absence of agreement to the contrary, recover as an addition to the payments specified in the contract a sum equal to any additional amount payable by him in respect of the moneys on account of the increase in the rate of turnover tax effected by section 49 of this Act.

    Uimhir 14 de 1970: AN tACHT AIRGEADAIS, 1970

  45. #1260733

    —I gcás inarb airgead a íocadh faoi chonradh a rinneadh an lú lá de Dheireadh Fómhair, 1966, nó dá éis agus roimh an lú lá de Shamhain, 1970, iomlán láimdeachais nó cuid de láimhdeachas duine fhreagraigh, féadfaidh an duine freagrach, mura mbeidh comhaontú a mhalairt ann, suim is comhionann le haon mhéid breise is iníoctha aige i leith an airgid mar gheall ar an méadú a dhéantar le halt 3 den Acht seo ar an ráta cánach mordhíola a ghnóthú mar bhreis leis an íocaíocht a sonraíodh sa chonradh.

    —Where the whole or part of the taxable turnover of an accountable person consists of moneys paid under a contract entered into on or after the 1st day of October, 1966, and before the 1st day of November, 1970, the accountable person may, in the absence of agreement to the contrary, recover as an addition to the payment specified in the contract a sum equal to any additional amount payable by him in respect of the moneys on account of the increase in the rate of wholesale tax effected by section 3 of this Act.

    Uimhir 25 de 1970: AN tACHT AIRGEADAIS (Uimh. 2), 1970

  46. #1264157

    (6C) Na forálacha de gach achtacháin agus de na Rialacháin Cánach Ioncaim (Conarthaí Foirgníochta), 1971, a bhaineann le haon suim chánach a ghnóthú a dhlíonn príomhaí den chineál dá dtagraítear i bhfo-alt (2) a íoc faoin alt seo agus faoi na Rialacháin sin a íoc leis an mBailitheoir bainfidh siad le haon suim úis a ghnóthú is iníoctha ar an gcáin sin ionann is dá mba chuid den cháin sin an tsuim chánach sin.”

    (6C) The provisions of every enactment and of the Income Tax (Construction Contracts) Regulations, 1971, which apply to the recovery of any amount of tax which a principal of the kind referred to in subsection (2) is liable under this section and the said Regulations to pay to the Collector shall apply to the recovery of any amount of interest payable on that tax as if the said amount of interest were a part of that tax.".

    Uimhir 23 de 1971: AN tACHT AIRGEADAIS, 1971

  47. #1264225

    (3) Ní bhainfidh fo-alt (2) le hinnealra cáilitheach ná le gléasra cáilitheach a bheidh ligthe chuig duine ar na téarmaí a luaitear in alt 241 (2) den Acht Cánach Ioncaim, 1967 , mura bhforálann an conradh ligin go mbeidh an duine nó go bhféadfaidh an duine teacht chun bheith ina úinéir ar an innealra nó ar an ngléasra ar an gconradh a bheith comhlíonta;

    (3) Subsection (2) shall not apply to qualifying machinery or plant which is let to a person on the terms mentioned in section 241 (2) of the Income Tax Act, 1967 , unless the contract of letting provides that the person shall or may become the owner of the machinery or plant on the performance of the contract;

    Uimhir 23 de 1971: AN tACHT AIRGEADAIS, 1971

  48. #1271450

    (b) i gcás gur faoi árachas nó conradh den chineál atá luaite in alt 143 nó 151 den Acht Cánach Ioncaim, 1967 , a dhéantar an íocaíocht, tabharfar faoiseamh don fhostaí sin, mura mbeidh faoiseamh inlamháilte thairis sin, faoin alt sin 143 nó 151 i leith na híocaíochta a mhéid, más aon mhéid é, a bheadh an faoiseamh sin inlamháilte dó dá mba eisean a dhéanfadh an íocaíocht agus dá mba leis-sean a dhéanfaí an t-árachas nó an conradh faoina ndéantar an íocaíocht.

    ( b ) where the payment is made under such an insurance or contract as is mentioned in section 143 of the Income Tax Act, 1967 , relief, if not otherwise allowable, shall be given to that employee under the said section 143 or 151 in respect of the payment to the extent, if any, to which such relief would have been allowable to him if the payment had been made by him and the insurance or contract under which the payment is made had been made with him.

    Uimhir 19 de 1972: AN tACHT AIRGEADAIS, 1972

  49. #1277637

    (2) I gcás duine a thabhaigh caiteachas caipitiúil ag soláthar feithicil lena mbaineann an t-alt seo faoi chonradh a d'fhoráil go mbeidh sé nó go bhféadfadh sé bheith ina úinéir ar an bhfeithicil ar an gconradh a chomhlíonadh, do scor de bheith i dteideal sochar an chonartha gan teacht chun bheith ina úinéir ar an bhfeithicil, fágfar an caiteachas sin, sa mhéid go mbaineann sé leis an bhfeithicil, as cuntas chun críocha alt 241 agus Chaibidlí II agus V de Chuid XVI den Acht Cánach Ioncaim, 1967 , agus an méid (más ann) is incheadaithe mar a luaitear in alt 26 á chinneadh.

    (2) Where a person, having incurred capital expenditure on the provision of a vehicle to which this section applies under a contract providing that he shall or may become the owner of the vehicle on the performance of the contract, ceases to be entitled to the benefit of the contract without becoming the owner of the vehicle, that expenditure shall, so far as it relates to the vehicle, be left out of account for the purposes of section 241 and Chapters II and V of Part XVI of the Income Tax Act, 1967 , and in determining what amount (if any) is allowable as mentioned in section 26.

    Uimhir 19 de 1973: An tACHT AIRGEADAIS, 1973

  50. #1277639

    (3) I gcás éifeacht a bheith ag fo-alt (2), déanfar na híocaíochtaí go léir a rinneadh faoin gconradh a áireamh chun críocha cánach ioncaim (lena n-áirítear go háirithe críocha alt 27) mar chaiteachas a tabhaíodh ag fruiliú na feithicle ar shlí seachas trí fhruilcheannach.

    (3) Where subsection (2) has effect, all payments made under the contract shall be treated for income tax purposes (including in particular the purposes of section 27) as expenditure incurred on the hiring of the vehicle otherwise than by way of hire-purchase.

    Uimhir 19 de 1973: An tACHT AIRGEADAIS, 1973

  51. #1287235

    (6) Ach amháin mar a fhoráiltear a mhalairt sa Chaibidil seo, beidh ar áireamh in aon tagairt sna hAchtanna Cánach Ioncaim do chonradh, do scéim nó do chuid de scéim a bheidh ceadaithe faoi alt 235 tagairt do chonradh, do scéim nó do chuid de scéim a bheidh ceadaithe faoin alt seo.

    (6) Except as otherwise provided in this Chapter, any reference in the Income Tax Acts to a contract, scheme or part of a scheme approved under section 235 shall include a reference to a contract scheme or part of a scheme approved under this section.

    Uimhir 27 de 1974: AN tACHT AIRGEADAIS, 1974

  52. #1290389

    (b) a mhéid a bhaineann siad le halt 83 (4) den Acht Cánach Ioncaim, 1967 , maidir le hathrú nó tarscaoileadh léasa (arna dheonú roimh an dáta sin, nó air nó dá éis) i gcás an conradh dó a dhéanamh tar éis an dáta sin. [EN]

    ( b ) so far as they relate to section 83 (4) of the Income Tax Act, 1967 , as respects a variation or waiver of a lease (whether granted before, on or after that date) the contract for which is entered into after that date.

    Uimhir 6 de 1975: AN tACHT AIRGEADAIS, 1975

  53. #1294128

    (4) Beidh deontaí bronntanais a íocfaidh aon mhéid cánach de bhun na míre seo i dteideal, faoi réir aon téarmaí nó coinníollacha a ghabh leis an mbronntanas, suim a chóimhéid sin a ghnóthú ó dheontóir an bhronntanais mar fhiach conartha shimplí in aon chúirt dlínse inniúla.

    (4) The donee of a gift paying any amount of tax in pursuance of this paragraph shall, subject to any terms or conditions of the gift, be entitled to recover a sum of that amount from the donor of the gift as a simple contract debt in any court of competent jurisdiction.

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

  54. #1294678

    (iv) faoi chonradh a bheidh ceadaithe ag na Coimisinéirí le faoiseamh a thabhairt chun críocha alt 236 den Acht Cánach Ioncaim, 1967 , maidir leis na préimheanna is iníoctha i leith an chonartha sin;

    (iv) under a contract approved by the Commissioners for the purposes of granting relief for the purposes of section 236 of the Income Tax Act, 1967 , in respect of the premiums payable in respect thereof;

    Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975

  55. #1298765

    (a) aon chonradh le pearsa aonair a bhfuil, nó a mbeadh mura mbeadh neamhdhóthanacht brabús nó gnóchan, cáin inmhuirearaithe air i leith tuillimh iomchuí (mar a shainítear in alt 235 den Acht Cánach Ioncaim, 1967 (blianachtaí scoir:

    ( a ) any contract with an individual who is, or would but for an insufficiency of profits or gains be, chargeable to tax in respect of relevant earnings (as defined in section 235 of the Income Tax Act, 1967 (retirement annuities:

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  56. #1298766

    faoiseamh i leith préimheanna)) ó thrádáil, gairm, oifig nó fostaíocht a sheolann sé nó atá aige, ar conradh é a cheadaigh na Coimisinéirí Ioncaim faoin alt sin nó faoi alt 235A (conarthaí le haghaidh cleithiúnaithe nó le haghaidh áracháis saoil a cheadú) den Acht Cánach Ioncaim, 1967 (a cuireadh isteach le halt 66 den Acht Airgeadais, 1974 );

    relief for premiums)) from a trade, profession, office or employment carried on or held by him, being a contract approved by the Revenue Commissioners under that section or section 235A (approval of contracts for dependants or for life assurance) of the Income Tax Act, 1967 (inserted by section 66 of the Finance Act, 1974 );

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  57. #1298770

    (c) aon chonradh leis na hiontaobhaithe nó leis na daoine eile a bhainistíonn ciste aoisliúntais de réir brí alt 222 den Acht Cánach Ioncaim, 1967 (cistí aoisliúntais a dhíolmhú), nó scéim arna ceadú faoi alt 235 nó 235A den Acht sin nó faoin dá alt sin, ar conradh é—

    ( c ) any contract with the trustees or other persons having the management of a superannuation fund within the meaning of section 222 of the Income Tax Act, 1967 (exemption of superannuation funds), or of a scheme approved under section 235 or 235A of that Act or under both of those sections, being a contract which—

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  58. #1303601

    (3) Ní bhainfidh fo-alt (2) le hinnealra nó gléasra cáilitheach a bheidh ligthe chun duine ar na téarmaí a luaitear in alt 241 (2) den Acht Cánach Ioncaim, 1967 , mura bhforálann an conradh ligin go mbeidh an duine, nó go bhféadfaidh an duine teacht chun bheith, ina úinéir ar an innealra nó ar an ngléasra ar an gconradh a bheith comhlíonta;

    (3) Subsection (2) shall not apply to qualifying machinery or plant which is let to a person on the terms mentioned in section 241 (2) of the Income Tax Act, 1967 , unless the contract of letting provides that the person shall or may become the owner of the machinery or plant on the performance of the contract;

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  59. #1303647

    (3) Ní bhainfidh fo-alt (2) le hinnealra nó gléasra deachúlaithe a bheidh ligthe chun duine ar na téarmaí a luaitear in alt 241 (2) den Acht Cánach Ioncaim, 1967 , mura bhforálann an conradh ligin go mbeidh an duine, nó go bhéadfaidh an duine teacht chun bheith, ina úinéir ar an innealra nó ar an ngléasra ar an gconradh a bheith comhlíonta;

    (3) Subsection (2) shall not apply to decimalised machinery or plant which is let to a person on the terms mentioned in section 241 (2) of the Income Tax Act, 1967 , unless the contract of letting provides that the person shall or may become the owner of the machinery or plant on the performance of the contract;

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  60. #1303743

    (3) Ní bhainfidh fo-alt (2) le hinnealra nó gléasra cáilitheach a bheidh ligthe chun duine ar na téarmaí a luaitear in alt 241 (2) den Acht Cánach Ioncaim, 1967 , mura bhforálann an conradh ligin go mbeidh an duine, nó go bhféadfaidh an duine teacht chun bheith, ina úinéir ar an innealra nó ar an ngléasra ar an gconradh a bheith comhlíonta;

    (3) Subsection (2) shall not apply to qualifying machinery or plant which is let to a person on the terms mentioned in section 241 (2) of the Income Tax Act, 1967 , unless the contract of letting provides that the person shall or may become the owner of the machinery or plant on the performance of the contract;

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  61. #1308710

    (6) Na forálacha de gach achtachán agus de na Rialacháin Chánach Ioncaim (Conarthaí Foirgníochta), 1971, a bhaineann le gnóthú aon mhéid cánach atá príomhaí den chineál dá dtagraítear i bhfo-alt (2) faoi dhliteanas faoin alt seo agus faoi na Rialacháin sin a íoc leis an mBailitheoir bainfidh siad le gnóthú aon mhéid úis is iníoctha ar an gcáin sin ionann is dá mba chuid den cháin sin an méid sin úis.

    (6) The provisions of every enactment and of the Income Tax (Construction Contracts) Regulations, 1971, which apply to the recovery of any amount of tax which a principal of the kind referred to in subsection (2) is liable under this section and the said Regulations to pay to the Collector shall apply to the recovery of any amount of interest payable on that tax as if the said amount of interest were a part of that tax.

    Uimhir 16 de 1976: AN tACHT AIRGEADAIS, 1976

  62. #1316525

    —(1) Ní dleathach do chumann luach saothair a íoc le stiúrthóir (mar stiúrthóir nó eile) saor ó cháin ioncaim nó a ríomhfar ar dhóigh eile faoi threoir méid, nó a athróidh de réir méid, a chánach ioncaim nó faoi threoir an ráta, nó a athróidh de réir an ráta, cánach ioncaim, ach amháin faoi chonradh a bhí i bhfeidhm an 5ú lá de Nollaig, 1975, agus a fhorálann go sainráite (agus ní go heisiatach faoi threoir rialacha an chumainn) go n-íocfaí an luach saothair sin.

    —(1) It shall not be lawful for a society to pay a director remuneration (whether as director or otherwise) free of income tax or otherwise calculated by reference to or varying with the amount of his income tax or to or with the rate of income tax, except under a contract which was in force on the 5th day of December, 1975, and provides expressly (and not solely by reference to the rules of the society) for payment of such remuneration.

    Uimhir 38 de 1976: AN tACHT CUMANN FOIRGNÍOCHTA, 1976

  63. #1316527

    (2) Beidh le haon fhoráil i rialacha cumainn, nó in aon chonradh seachas conradh dá dtagraítear i bhfo-alt (1), nó in aon rún ó chumann nó ó stiúrthóirí cumainn, go n-íocfaí luach saothair mar a dúradh le stiúrthóir, éifeacht ionann is dá bhforálfadh sí go n-íocfaí, mar shuim chomhlán, faoi réir cánach ioncaim, an ghlansuim dá bhforálann sí iarbhír.

    (2) Any provision in a society's rules, or in any contract other than a contract referred to in subsection (1), or in any resolution of a society or a society's directors, for payment to a director of remuneration as aforesaid shall have effect as if it provided for payment, as a gross sum subject to income tax of the net sum for which it actually provides.

    Uimhir 38 de 1976: AN tACHT CUMANN FOIRGNÍOCHTA, 1976

  64. #1327343

    (4) (a) Le linn alt 33 den Acht Cánach Corparáide, 1976 , a bheith á chur chun feidhme i gcás cumann atá cláraithe faoi na hachtacháin atá i bhfeidhm de thuras na huaire sa Ríocht Aontaithe agus atá ar comhréir le hAchta na gCara-Chumann, 1896 go 1953, ní chuirfear i gcuntas ach amháin costais bhainistí is inchurtha i leith gnó saoil a bhaineann le conarthaí árachais a rinneadh an 6ú lá d'Aibreán, 1976, nó dá éis.

    (4) ( a ) In applying section 33 of the Corporation Tax Act, 1976 , in the case of a society registered under the enactments for the time being in force in the United Kingdom corresponding to the Friendly Societies Acts, 1896 to 1953, only expenses of management attributable to the life business referable to contracts of assurance made on or after the 6th day of April, 1976, shall be taken into account.

    Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977

  65. #1327345

    (b) Le linn alt 43 (3) den Acht Cánach Corparáide, 1976 , a bheith á chur chun feidhme i gcás cumann dá dtagraítear i mír (a), eisiafar ó na dliteanais, arb é B san alt sin 43 (3) a meánmhéid, aon dliteanais i leith sealbhóirí polasaithe a d'eascair ó chonarthaí a rinneadh roimh an 6ú lá d'Aibreán, 1976:

    ( b ) In applying section 43 (3) of the Corporation Tax Act, 1976 , in the case of a society referred to in paragraph (a), there shall be excluded from the liabilities of which B in the said section 43 (3) is the average any liabilities to policy holders arising from contracts made before the 6th day of April, 1976:

    Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977

  66. #1339578

    (I) méid na cánach ab iníoctha aige dá mba ionann an asbhaint óna ioncam iomlán maidir leis an árachas nó leis an gconradh nó leis an tsuim sin agus dhá thrian den phréimh a d'íoc sé nó, cibé acu é, den tsuim sin, agus

    (I) the amount of the tax that would have been payable by him if the deduction from his total income in respect of the insurance or contract or of the said sum had been two-thirds of the premium paid by him or, as the case may be, of the said sum, and

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  67. #1348173

    —(1) Féadfaidh na Coimisinéirí Ioncaim, más oiriúnach leo, agus faoi réir aon choinníollacha is cuí leo a fhorchur, conradh blianachta faoi alt 235 den Acht Cánach Ioncaim, 1967 , a cheadú, d'ainneoin go bhforálann an conradh go bhféadfaidh an phearsa aonair a rinne é a cheangal go ndéanfar suim is ionann agus a chearta faibhrithe faoin gconradh

    —(1) The Revenue Commissioners may, if they think fit, and subject to any conditions they think proper to impose, approve an annuity contract under section 235 of the Income Tax Act, 1967 , notwithstanding that the contract provides that the individual by whom it is made may require a sum representing the value of his accrued rights thereunder—

    Uimhir 11 de 1979: AN tACHT AIRGEADAIS, 1979

  68. #1348183

    (3) Más rud é, de bhun fhoráil den sórt dá dtagraítear i bhfo-alt (1) i gconradh blianachta arna cheadú faoi alt 235 den Acht Cánach Ioncaim, 1967 , nó de bhun forála comhréire i gconradh arna cheadú faoi alt 235A (1) (a) den Acht sin, go ndéanfar suim is ionann agus luach na gceart faibhrithe faoi chonradh amháin (dá ngairtear “an conradh bunaidh” san fho-alt seo) a íoc mar phréimh nó comaoin eile faoi chonradh eile (dá ngairtear “an conradh ionaid” san fho-alt seo) déileálfar le haon bhlianacht is iníoctha faoin gconradh ionaid mar ioncam tuillte de chuid an bhlianachtóra an méid céanna a dhéileálfaí amhlaidh le blianacht faoin gconradh bunaidh.

    (3) Where, in pursuance of a provision of the kind referred to in subsection (1) of an annuity contract approved under section 235 of the Income Tax Act, 1967 , or of a corresponding provision of a contract approved under section 235A (1) (a) of that Act a sum representing the value of accrued rights under one contract (in this subsection referred to as "the original contract") is paid by way of premium or other consideration under another contract (in this subsection referred to as "the substituted contract"), any annuity payable under the substituted contract shall be treated as earned income of the annuitant to the same extent that an annuity under the original contract would have been so treated.

    Uimhir 11 de 1979: AN tACHT AIRGEADAIS, 1979

  69. #1348189

    (5) Leasaítear leis seo alt 50 (4) (a) den Acht Cánach Corparáide, 1976 , trí “nó aon chonradh faoina bhfuil blianacht iníoctha a bhfuil éifeacht i ndáil léi le halt 28 (3) den Acht Airgeadais, 1979 ” a chur isteach i ndiaidh “(a cuireadh isteach le halt 66 den Acht Airgeadais, 1974 )” agus tá an mhír sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.

    (5) Section 50 (4) (a) of the Corporation Tax Act, 1976 , is hereby amended by the insertion of "or any contract under which there is payable an annuity in relation to which section 28 (3) of the Finance Act, 1979 , has effect" after "(inserted by section 66 of the Finance Act, 1974 )" and the said paragraph, as so amended, is set out in the Table to this subsection.

    Uimhir 11 de 1979: AN tACHT AIRGEADAIS, 1979

  70. #1348192

    (a) aon chonradh le pearsa aonair a bhfuil, nó a mbeadh mura mbeadh neamhdhóthanacht brabús nó gnóchan, cáin inmhuirearaithe air i leith tuillimh iomchuí (mar a shainítear in alt 235 den Acht Cánach Ioncaim, 1967 (blianachtaí scoir;

    ( a ) any contract with an individual who is, or would but for an insufficiency of profits or gains be, chargeable to tax in respect of relevant earnings (as defined in section 235 of the Income Tax Act, 1967 (retirement annuities;

    Uimhir 11 de 1979: AN tACHT AIRGEADAIS, 1979

  71. #1348193

    faoiseamh i leith préimheanna)) ó thrádáil, gairm, oifig nó fostaíocht a sheolann sé nó atá aige, ar conradh é a cheadaigh na Coimisinéirí Ioncaim faoin alt sin nó faoi alt 235A (conarthaí le haghaidh cleithiúnaithe nó le haghaidh árachais saoil a cheadú) den Acht Cánach Ioncaim, 1967 (a cuireadh isteach le halt 66 den Acht Airgeadais, 1974 ), nó aon chonradh faoina bhfuil blianacht iníoctha a bhfuil éifeacht i ndáil léi le halt 28 (3) den Acht Airgeadais, 1979 ;

    relief for premiums)) from a trade, profession, office or employment carried on or held by him, being a contract approved by the Revenue Commissioners under that section or section 235A (approval of contracts for dependants or for life assurance) of the Income Tax Act, 1967 (inserted by section 66 of the Finance Act, 1974 ) or any contract under which there is payable an annuity in relation to which section 28 (3) of the Finance Act, 1979 , has effect;

    Uimhir 11 de 1979: AN tACHT AIRGEADAIS, 1979

  72. #1361992

    (6) I gcás ina n-íocfaidh banchéile préimh as a hioncam féin ar leithligh i leith árachais ar a saol féin nó ar shaol a fearchéile, nó i leith conartha le haghaidh blianachta iarchurtha ar a saol féin nó ar shaol a fearchéile, déanfar an asbhaint chéanna, i gcás ina measúnaítear an fearchéile i leith cánach de réir fhorálacha alt 194, agus dhéanfaí dá mba é a bhí sa phréimh, préimh a d'íoc a fearchéile i leith árachais ar a shaol féin nó i leith conartha le haghaidh blianachta iarchurtha ar a shaol féin, agus beidh éifeacht dá réir sin ag an alt seo. [EN]

    (6) Where a premium is paid by a wife out of her separate income in respect of an insurance on her own life or the life of her husband or a contract for any deferred annuity on her own life or the life of her husband, the same deduction shall, in a case in which the husband is assessed to tax in accordance with the provisions of section 194, be made as if the premium were a premium paid by her husband for an insurance on his own life or for a contract for a deferred annuity on his own life, and this section shall apply accordingly.

    Uimhir 14 de 1980: AN tACHT AIRGEADAIS, 1980

  73. #1390049

    (c) Duine a bheidh ag íoc aon mhéid cánach de bhun chlásal (b) beidh sé i dteideal a chóimhéid de shuim a ghnóthú ón duine a bheidh ag diúscairt na sócmhainne sin chuige mar fhiach conartha shimplí in aon chúirt dlínse inniúla.

    ( c ) A person paying any amount of tax in pursuance of clause (b) shall be entitled to recover a sum of that amount from the person disposing of that asset to him as a simple contract debt in any court of competent jurisdiction.

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  74. #1463747

    ciallaíonn “scéim” scéim sochar scoir de réir bhrí alt 14 den Acht Airgeadais, 1972 , nó conradh blianachta scoir nó scéim iontaobhais lena mbaineann alt 235 nó alt 235A den Acht Cánach Ioncaim, 1967 .

    "scheme" means a retirement benefits scheme within the meaning of section 14 of the Finance Act, 1972 , or a retirement annuity contract or a trust scheme to which section 235 or section 235A of the Income Tax Act, 1967 , applies.

    Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988

  75. #1492407

    (2) Aon fhoráil i rialacha cumainn nó in aon chonradh nó in aon rún ó chumann nó ó stiúrthóirí cumainn go n-íocfaí luach saothair mar a luaitear i bhfo-alt (1) le stiúrthóir, beidh éifeacht léi ionann is dá bhforálfadh sí go n-íocfaí mar shuim chomhlán, faoi réir cánach ioncaim, an ghlansuim dá bhforálann sí iarbhír.

    (2) Any provision in a society's rules or in any contract or in any resolution of a society or a society's directors, for payment to a director of remuneration as in subsection (1) shall have effect as if it provided for payment, as a gross sum subject to income tax, of the net sum for which it actually provides.

    Uimhir 17 de 1989: AN tACHT CUMANN FOIRGNÍOCHTA, 1989

  76. #1524897

    (11) Más rud é gur dífhostú éagórach dífhostú fostaí agus gur sháraigh téarma nó coinníoll sa chonradh fostaíochta lena mbaineann aon fhoráil de na hAchtanna Cánach Ioncaim nó de na hAchtanna Leasa Shóisialaigh, 1981 go 1993, nó aon fhoráil a rinneadh fúthu, beidh an fostaí, d'ainneoin an tsáraithe, i dteideal sásaimh faoin Acht seo i leith an dífhostaithe.

    (11) Where the dismissal of an employee is an unfair dismissal and a term or condition of the contract of employment concerned contravened any provision of or made under the Income Tax Acts or the Social Welfare Acts, 1981 to 1993, the employee shall, notwithstanding the contravention, be entitled to redress under this Act, in respect of the dismissal.

    Uimhir 22 de 1993: AN tACHT UM DHÍFHOSTÚ ÉAGÓRACH (LEASÚ), 1993

  77. #1535608

    (i) le linn seirbhísí a chur i gcrích a bhfuil sé d'oibleagáid ar an tiarna talún iad a chur i gcrích faoi théarmaí agus coinníollacha an chonartha i scríbhinn a rinneadh ar dhiúscairt an leasa a bhí inmhuirearaithe i leith cánach ach ní fholaíonn sé idirbhearta nach bhfuil an oibleagáid chun iad a chomhlíonadh le brath sa chomaoin ar ar muirearaíodh cáin ar dhiúscairt an leasa sin, nó

    (i) in carrying out services which the landlord is obliged to carry out under the terms and conditions of the written contract entered into on the disposal of the interest which was chargeable to tax but does not include transactions the obligation to perform which is not reflected in the consideration on which tax was charged on the disposal of that interest, or

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  78. #1592424

    (IV) a tiomantas don ráta Cánach Corparáide de 12.5 faoin gcéad, don Chreidmheas Cánach um Thaighde agus Forbairt agus don Bhosca Forbartha Eolais a dhearbhú agus a tuairim a dhearbhú, maidir le cánachas, gur inniúlacht i gcomhair Ballstát é mar atá leagtha amach sna Conarthaí AE.

    (IV) AFFIRMS ITS COMMITMENT TO THE 12.5 PER CENT CORPORATION TAX RATE, THE RESEARCH AND DEVELOPMENT TAX CREDIT AND KNOWLEDGE DEVELOPMENT BOX AND AFFIRMS ITS VIEW THAT TAXATION IS A COMPETENCE FOR MEMBER STATES AS SET OUT IN THE EU TREATIES.

    Riar na hOibre (Dáil Éireann/Seanad Éireann)

  79. #1592425

    agus a tiomantas don ráta Cánach Corparáide de 12.5 faoin gcéad, don Chreidmheas Cánach um Thaighde agus Forbairt agus don Bhosca Forbartha Eolais a dhearbhú agus a tuairim a dhearbhú, maidir le cánachas, gur inniúlacht i gcomhair Ballstát é mar atá leagtha amach sna Conarthaí AE.

    (IV) AFFIRMS ITS COMMITMENT TO THE 12.5 PERCENT CORPORATION TAX RATE, THE RESEARCH AND DEVELOPMENT TAX CREDIT AND KNOWLEDGE DEVELOPMENT BOX AND AFFIRMS ITS VIEW THAT TAXATION IS A COMPETENCE FOR MEMBER STATES AS SET OUT IN THE EU TREATIES.

    Riar na hOibre (Dáil Éireann/Seanad Éireann)

  80. #1637589

    Go ndéanfar alt 912A den Acht Comhdhlúite Cánacha 1997 (Uimh. 39 de 1997), lena gcumasaítear do na Coimisinéirí Ioncaim a gcumhachtaí a úsáid chun faisnéis a fháil i gcás ina bhfuil gá léi chun críocha dliteanais cánach i gcríoch a bhfuil Conradh Cánach Dúbailte nó Comhaontú Malartaithe Faisnéise Cánach ag Éirinn léi, a leasú ar an modh agus a mhéid a shonrófar san Acht lena dtabharfar éifeacht don Rún seo.

    THAT SECTION 912A OF THE TAXES CONSOLIDATION ACT 1997 (NO. 39 OF 1997), WHICH ENABLES REVENUE TO USE ITS POWERS TO OBTAIN INFORMATION WHERE IT IS REQUIRED FOR THE PURPOSES OF A TAX LIABILITY IN A TERRITORY WITH WHICH IRELAND HAS A DOUBLE TAX TREATY OR A TAX INFORMATION EXCHANGE AGREEMENT, BE AMENDED IN THE MANNER AND TO THE EXTENT SPECIFIED IN THE ACT GIVING EFFECT TO THIS RESOLUTION.

    Riar na hOibre (Dáil Éireann/Seanad Éireann)

  81. #1075879

    —(1) Má dhéanann pearsa éileamh chuige sin sa tslí a forordaítear leis na hAchta Cánach Ioncaim agus go dtabharfaidh tuairisceán sa bhfoirm fhorordaithe ar ioncam iomlán na pearsan agus go gcruthóidh go ndearna an phearsa nó, más fear pósta an phearsa, go ndearna a bhean chéile, sa bhliain roimh an mbliain mheasúnuithe, íocaíocht le hárachóir údaraithe faoi chonradh árachais a fhorálas go sonrach, pé acu i dteannta sochar eile é nó nach ea, go n-aisíocfar nó go n-íocfar, go hiomlán nó go páirteach, dearbh-chostais liachta, mháinliachta nó altranais (lena n-áirítear costas cothabhála in ospidéal, teach altranais nó sanatorium) de dheasca tinneas nó tionóisc a bhaint don phearsa nó do chéile na pearsan nó do leanaí nó cleithiúnaithe eile leis an bpearsa nó le céile na pearsan, ansin—

    —(1) If an individual makes a claim in that behalf in the manner prescribed by the Income Tax Acts, makes a return in the prescribed form of the total income of the individual and proves that, in the year preceding the year of assessment, the individual, or, if the individual is a married man, his wife, has made a payment to an authorised insurer under a contract of insurance which provides specifically, whether in conjunction with other benefits or not, for the reimbursement or discharge, in whole or in part, of actual medical, surgical or nursing expenses (including the cost of maintenance at a hospital, nursing home or sanatorium) resulting from sickness of or accident to the individual or the spouse of the individual or children or other dependants or of the individual or the spouse of the individual, then—

    Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955

  82. #1105992

    ansin (cibé acu a bhraitheann nó nach mbraitheann faibhriú na sochar ar aon teaghmhas áirithe), gach bliain mheasúnachta a bheidh an comhaontú i bhfeidhm nó a bheidh an stiúrthóir nó an fostaí ag fónamh mar adúradh suas go dtí an bhliain mheasúnachta, agus an bhliain mheasúnachta sin freisin, a fhaibhreoidh na sochair nó a scoirfidh aon seans de bheith ann go bhfaibhreoidh siad, measfar, chun críocha uile na nAchtanna Cánach Ioncaim, gur ioncam leis an stiúrthóir nó leis an bhfostaí don bhliain sin, agus is ioncam ar inmheasúnaithe cáin ioncaim ina leith faoi Chás VI de Sceideal D, suim is comhionann leis an suim bhliantúil a bheadh ar an gcomhlacht corpraithe a íoc an bhliain sin faoi chonradh leis an tríú duine ag urrú soláthar na sochar sin ag an tríú duine sin nó, cibé acu é, an oiread de na sochair sin nach mbeidh urraithe cheana trí íoc na suimeanna sin a luaitear i bhfo-alt (1) den alt sin.

    then (whether or not the accrual of the benefits is dependent on any contingency), in each year of assessment in which the agreement is in force or the director or employee is serving as aforesaid, up to and including the year of assessment in which the benefits accrue or there ceases to be any possibility of the accrual thereof, a sum equal to the annual sum which the body corporate would have had to pay in that year under a contract with a third person which secured the provision by that third person of those benefits or, as the case may be, of those benefits so far as not already secured by the payment of such sums as are mentioned in subsection (1) of this section, shall be deemed for all the purposes of the Income Tax Acts to be income of the director or employee for that year and assessable to income tax under Case VI of Schedule D.

    Uimhir 25 de 1958: AN tACHT AIRGEADAIS, 1958

  83. #1220591

    —(1) I gcás ina ndearnadh talamh a fhorléasadh ar cíos forcoimeádta, gan fíneáil nó suim eile a íoc nó conradh a dhéanamh ina leith in ionad cíosa fhorcoimeádta, agus go rabhthas caillteach leis na barraí a bhí ag fás, nó leis an stoc, ar na tailte, nó go raibh na tailte nó aon chuid díobh neamhinsaothraithe in imeacht aon bhliana mar gheall ar thuile nó anfa, féadfaidh an cigire, ar é d'fháil cruthú gur lamháil nó gur chomhaontaigh an t-úinéir, cealú a dhéanamh don tionónta, i gcomaoin aon chaillteanais den sórt sin, ar an gcíos go léir nó ar aon chuid den chíos a bhí forcoimeádta nó iníoctha d'aon bhliain den téarma, an chomhréir chéanna de chealú a dhéanamh sa mheasúnacht faoi Sceideal A don bhliain ar cealaíodh cíos ina haghaidh, agus an céanna a urscaoileadh ón gcomhréir chéanna cánach.

    —(1) Where land has been demised at a reserved rent, without fine or other sum paid or contracted for in lieu of a reserved rent, and loss has been sustained on the growing crops or stock on the lands, or the lands or any part of them have been rendered incapable of cultivation for any year, by reason of flood or tempest, the inspector, on proof to him that the owner has, in consideration of any such loss, allowed or agreed to allow, to the tenant an abatement of the whole or any part of the rent reserved or payable for any year of the term, may in like proportion make an abatement in the assessment under Schedule A for the year for which the abatement of rent has been made, and discharge therefrom the corresponding proportion of tax.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  84. #1535412

    (2) Maidir leis an méid dleachta máil a bheidh sonraithe in aon iarraidh arna déanamh go cuí de bhun na Treorach ón gComhairle ag údarás i mBallstát eile chun aon mhéid a ghnóthú sa Stát a bheidh éilithe ag údarás den sórt sin de bhun éilimh dá dtagraítear in Airteagal 2 den Treoir ón gComhairle, beidh sé inghnóthaithe in aon chúirt dlínse inniúla ag an Aire Airgeadais agus, chun críocha an mhéid sin roimhe seo, measfar gurb é atá sa mhéid fiach a bheidh dlite don Aire sin, den duine ar ina aghaidh a dhéanann an t-údarás sin an t-éileamh, i leith dleachta nó cánach atá faoi chúram agus faoi bhainistí na gCoimisinéirí nó fiach conartha shimplí a bheidh dlite den duine sin don Aire sin, de réir mar is cuí.

    (2) The amount of excise duty specified in any request duly made pursuant to the Council Directive by an authority in another Member State for the recovery in the State of any amount claimed by such an authority pursuant to a claim referred to in Article 2 of the Council Directive shall be recoverable in any court of competent jurisdiction by the Minister for Finance and for the purposes of the foregoing the amount shall be regarded as being a debt due to that Minister, by the person against whom the claim is made by such an authority, in respect of a duty or tax under the care and management of the Commissioners or a simple contract debt due by such person to that Minister, as may be appropriate.

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

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.