'deontaí' — Parallel English-Irish Corpus of Legislation

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#1305621

(3) San alt seo, aon tagairt do chuideachta faoi rialú an deontaí nó an chomharba is tagairt í do chuideachta faoi rialú duine nó daoine acu seo a leanas, is é sin le rá, an deontaí nó an comharba, gaolta an deontaí nó an chomharba, ainmnithe de chuid an deontaí nó an chomharba, ainmnithe de chuid gaolta don deontaí nó don chomharba, agus iontaobhaithe socraíochta ar dá chuspóirí an deontaí nó an comharba nó gaolta don deontaí nó don chomharba;

(3) In this section, a reference to a company controlled by the donee or successor is a reference to a company that is under the control of any one or more of the following, that is to say, the donee or successor, the relatives of the donee or successor, nominees of the donee or successor, nominees of relatives of the donee or successor, and the trustees of a settlement whose objects include the donee or successor or relatives of the donee or successor;

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1305452

—(1) I gcás deontaí do ghlacadh bronntanais faoi dhiúscairt a rinne diúscróir (dá ngairtear an diúscróir bunaidh san alt seo) agus go ndéanfaidh an deontaí, laistigh den tréimhse dar tosach dáta trí bliana roimh dháta, agus dar críoch dáta trí bliana tar éis dáta, an bhronntanais sin, diúscairt faoina nglacfaidh an dara deontaí bronntanas, agus cibé acu a dhéanfaidh nó nach ndéanfaidh an dara deontaí diúscairt sa tréimhse chéanna faoina nglacfaidh an tríú deontaí bronntanas, agus mar sin de, measfar gur ón diúscróir bunaidh (agus nach ón diúscróir is neasa ar faoina dhiúscairt a glacadh an bronntanas) a ghlac gach deontaí bronntanas;

—(1) Where a donee takes a gift under a disposition made by a disponer (in this section referred to as the original disponer) and, within the period commencing three years before and ending three years after the date of that gift, the donee makes a disposition under which a second donee takes a gift and whether or not the second donee makes a disposition within the same period under which a third donee takes a gift, and so on, each donee shall be deemed to take a gift from the original disponer (and not from the immediate disponer under whose disposition the gift was taken);

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#494388

(a) an deontaí nó an comharba, agus

(a) the donee or successor, and

FINANCE ACT 2010
#1087257

Iocaíocht i gcás gan bliain agus fiche a bheith slán ag an deontaí.

Payment where grantee has not attained age of twenty-one years.

Number 38 of 1956: SUPERANNUATION ACT, 1956
#1087263

(b) gan bliain agus fiche a bheith slán ag an deontaí,

( b ) the grantee has not attained the age of twenty-one years,

Number 38 of 1956: SUPERANNUATION ACT, 1956
#1087265

íocfar an pinsean nó an bhlianacht, go dtí go slánóidh an deontaí bliain agus fiche d'aois, le tuismitheoir nó caomhnóir an deontaí.

payments of the pension or annuity shall, until the grantee attains the age of twenty-one years, be made to the parent or guardian of the grantee.

Number 38 of 1956: SUPERANNUATION ACT, 1956
#1140986

(b) nach mbeidh bliain agus fiche d'aois slán ag an deontaí,

( b ) the grantee has not attained the age of twenty-one years,

Number 16 of 1961: COURTS OF JUSTICE AND COURT OFFICERS (SUPERANNUATION) ACT, 1961
#1140988

is le tuismitheoir nó le caomhnóir an deontaí a dhéanfar íocaíochtaí den phinsean nó den bhlianacht, go dtí go mbeidh bliain agus fiche d'aois slán ag an deontaí.

payments of the pension or annuity shall, until the grantee attains the age of twenty-one years, be made to the parent or guardian of the grantee.

Number 16 of 1961: COURTS OF JUSTICE AND COURT OFFICERS (SUPERANNUATION) ACT, 1961
#1145827

An deontaí do shíniú ceadúnais tiomána.

Signing of driving licence by grantee thereof.

Number 24 of 1961: ROAD TRAFFIC ACT, 1961
#1305245

ciallaíonn “deontaí” duine a ghlacann bronntanas;

"donee" means a person who takes a gift;

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1305622

agus chun críocha an ailt seo measfar gur gaol don deontaí nó don chomharba cuideachta atá faoi rialú an deontaí nó an chomharba amhlaidh.

and for the purposes of this section, a company which is so controlled by the donee or successor shall be regarded as being itself a relative of the donee or successor.

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1305718

(c) i leith aon dliteanas a bhunaigh an deontaí nó an comharba nó aon duine agus é ag éileamh le ceart an deontaí nó an chomharba nó thar a cheann;

( c ) in respect of any liability created by the donee or successor or any person claiming in right of the donee or successor or on his behalf;

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1306165

(a) i gcás ar mó luach inchánach an bhronntanais inchánach a ghlac an deontaí ón diúscróir—

( a ) the taxable value of the taxable gift taken by the donee from the disponer—

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1306180

(II) arb é duine an deontaí—

(II) the donee is—

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1306367

Ar choinníoll, má bhíonn aon mhaoin shocraithe a bheidh ar áireamh in aon bhronntanas inchánach nó in aon oidhreacht inchánach faoi réir aon chumhacht díola, malartaithe, nó idir-roinnte, is infheidhmithe le toiliú an deontaí nó an chomharba, nó ag an deontaí nó ag an gcomharba le toiliú duine eile, nach mbeidh an deontaí nó an comharba eisiata ag an muirear cánach ar a bhronntanas inchánach nó a oidhreacht inchánach ó thoiliú le feidhmiú na cumhachta sin, nó ó aon chumhacht a fheidhmiú le toiliú cuí, de réir mar a bheidh;

Provided that where any settled property comprised in any taxable gift or taxable inheritance shall be subject to any power of sale, exchange, or partition, exercisable with the consent of the donee or successor, or by the donee or successor with the consent of another person, the donee or successor shall not be precluded by the charge of tax on his taxable gift or taxable inheritance from consenting to the exercise of such power, or exercising any power with proper consent, as the case may be;

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1306635

Díolúine más deontaí nó comharba a rinne an diúscairt.

Exemption where disposition was made by the donee or successor.

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1306789

I gcás, maidir le haon deontaí nó comharba, gurb é, ar dháta an bhronntanais nó ar dháta na hoidhreachta, céile marthanach éagaigh ar ghaire a ghaol, tráth a bháis, ná gaol an deontaí nó an chomharba sin don diúscróir, ansin measfar, le linn an cháin is iníoctha ar an mbronntanas inchánach sin nó ar an oidhreacht inchánach sin a bheith á ríomh, gaol an éagaigh sin leis an diúscróir a bheith ag an deontaí sin nó ag an gcomharba sin leis.

Where any donee or successor is, at the date of the gift or at the date of the inheritance, the surviving spouse of a deceased person who, at the time of his death, was of nearer relationship than such donee or successor to the disponer, then such donee or successor shall, in the computation of the tax payable on such taxable gift or taxable inheritance, be deemed to bear to the disponer the relationship of that deceased person.

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1380766

(ii) ar seanathair nó seanmháthair don deontaí nó don chomharba i ndáil léi, an diúscróir, agus

(ii) in relation to which the disponer is a grandparent of the donee or successor, and

Number 16 of 1981: FINANCE ACT, 1981
#1380770

(b) Más rud é, ar scor do leas teoranta a raibh teideal seilbhe chuige ag tuismitheoir an deontaí nó an chomharba, go nglacfaidh an deontaí nó an comharba bronntanas nó oidhreacht faoi dhiúscairt shonraithe, ansin, chun an cháin is iníoctha ar an mbronntanas nó ar an oidhreacht a ríomh, measfar gaol linbh a bheith ag an deontaí nó ag an gcomharba leis an diúscróir.”.

( b ) Where, on the cesser of a limited interest to which a parent of the donee or successor was entitled in possession, the donee or successor takes a gift or an inheritance under a specified disposition, then, for the purpose of computing the tax payable on the gift or inheritance, the donee or successor shall be deemed to bear to the disponer the relationship of a child.".

Number 16 of 1981: FINANCE ACT, 1981
#1485981

tá le “cuideachta faoi rialú deontaí nó comharba” an bhrí chéanna a shanntar do “cuideachta faoi rialú an deontaí nó an chomharba” le halt 16 den Phríomh-Act;

"company controlled by a donee or successor" has the same meaning as is assigned to "company controlled by the donee or the successor" by section 16 of the Principal Act

Number 10 of 1989: FINANCE ACT, 1989
#469490

(b) go méadaíonn luach inchánach an bhronntanais inchánach a ghlac an deontaí ón diúscróir luach inchánach iomlán na mbronntanas inchánach agus na n-oidhreachtaí inchánach go léir arna nglacadh an 2ú lá de Nollaig, 1988, nó dá éis, ag an deontaí ón diúscróir ó mhéid ba lú ná an méid, nó ba chomhionann leis an méid, a shonraítear i mír (a) go dtí méid is mó ná an méid a shonraítear amhlaidh, nó

(b) the taxable value of the taxable gift taken by the donee from the disponer increases the total taxable value of all taxable gifts and taxable inheritances taken on or after the 2nd day of December, 1988, by the donee from the disponer from an amount less than or equal to the amount specified in paragraph (a) to an amount which exceeds the amount so specified, or

FINANCE ACT, 1999
#469491

(c) gur mó luach inchánach iomlán na mbronntanas inchánach agus na n-oidhreachtaí inchánach go léir arna nglacadh an 2ú lá de Nollaig, 1988, nó dá éis ag an deontaí ón diúscróir ná an méid a shonraítear i mír (a) agus go nglacfaidh an deontaí bronntanas inchánach eile ón diúscróir.

(c) the total taxable value of all taxable gifts and taxable inheritances taken on or after the 2nd day of December, 1988, by the donee from the disponer exceeds the amount specified in paragraph (a) and the donee takes a further taxable gift from the disponer.

FINANCE ACT, 1999
#1087209

má fhionnann an tAire aon uair tar éis an pinsean a dheonadh nár chleithiúnaí maidir leis an duine sin an deontaí, measfar an tabhairt suas agus an pinsean a bheith bailí ach, mura bhfuil tosaithe ar an bpinsean d'íoc, forghéillfidh deontaí an phinsin an pinsean, agus má tosaíodh ar an bpinsean d'íoc forghéillfidh sé pé méid de a bheas gan íoc.

if the Minister ascertains at any time after the grant of the pension that the grantee was, in relation to the person, not a dependant, the surrender and pension shall be deemed valid, but the grantee of the pension, in case payment of the pension has not commenced, shall forfeit the pension and, in case payment of the pension has commenced, shall forfeit so much thereof as remains unpaid.

Number 38 of 1956: SUPERANNUATION ACT, 1956
#1115512

(2) Chun críocha fho-alt (1) den alt seo, féadfaidh an tAire ó am go ham cibé fiosrúchán agus scrúdúchán a dhéanamh agus a cheangal ar an deontaí cibé eolas a thabhairt uaidh is dóigh leis an Aire a bheith riachtanach nó cuí, agus tabharfaidh an deontaí gach saoráid le haghaidh na bhfiosrúchán agus an scrúdúcháin sin agus tabharfaidh sé an t-eolas sin dá réir sin.

(2) For the purposes of subsection (1) of this section the Minister may from time to time make such inquiries and examination and require from the grantee such information as the Minister thinks necessary or proper, and the grantee shall afford all facilities for such inquiries and examination and give such information accordingly.

Number 14 of 1959: FISHERIES (CONSOLIDATION) ACT, 1959
#1140946

má gheibheann an tAire amach tráth ar bith tar éis an pinsean a bheith deonaithe nár chleithiúnaí an deontaí maidir leis an duine, measfar an géilleadh agus an pinsean a bheith bailí, ach, i gcás nach mbeifear tosaithe ag íoc an phinsin, forghéillfidh deontaí an phinsin an pinsean agus, i gcás ina mbeifear tar éis tosú ag íoc an phinsin, forghéillfidh sé an méid sin de nach mbeidh íoctha.

if the Minister ascertains at any time after the grant of the pension that the grantee was, in relation to the person not a dependant, the surrender and pension shall be deemed valid, but the grantee of the pension, in case payment of the pension has not commenced, shall forfeit the pension and, in case payment of the pension has commenced, shall forfeit so much thereof as remains unpaid—

Number 16 of 1961: COURTS OF JUSTICE AND COURT OFFICERS (SUPERANNUATION) ACT, 1961
#1145839

(a) i gcás ceadúnas a deir nach mbeidh éifeacht aige go dtí go síneoidh an deontaí é agus nach mbeidh sínithe aige roimh thosach na tréimhse dá mbeidh sé deonaithe —an chuid (más aon chuid é) den tréimhse dá mbeidh sé deonaithe tar éis don deontaí é a shíniú, agus

( a ) in the case of a licence which is expressed as not having effect until it is signed by the grantee and which is not signed by him before the commencement of the period for which it is granted-the part (if any) of the period for which it is granted which is subsequent to its having been signed by the grantee, and

Number 24 of 1961: ROAD TRAFFIC ACT, 1961
#1148703

ansin, an tsuim a íocadh leis an deontaí i leith an deontais tiocfaidh sí, air sin, chun bheith inaisíoctha ag an deontaí leis an bhForas Tionscail agus, mura n-aisíocfar í, féadfar í a ghnóthú mar fhiach gnáthchonartha in aon chúirt dlínse inniúla.

the amount paid to the grantee in respect of the grant shall thereupon become repayable by the grantee to An Foras Tionscal and, in default of being repaid, shall be recoverable as a simple contract debt in any court of competent jurisdiction.

Number 30 of 1961: INDUSTRIAL GRANTS (AMENDMENT) ACT, 1961
#1167721

(7) I gcás deontaí ceadúnais, nó duine a ghabhann teideal ón deontaí, d'údarú aon ní a dhéanamh agus é a bheith laistigh de théarmaí (lena n-áirítear aon téarmaí intuigthe) an cheadúnais dó é á údarú sin, measfar, chun críocha an Achta seo, go ndearnadh é le ceadúnas an deontóra agus gach duine eile (más aon duine é) ar a bhfuil an ceadúnas ina cheangal.

(7) Where the doing of anything is authorised by the grantee of a licence, or a person deriving title from the grantee, and it is within the terms (including any implied terms) of the licence for him to authorise it, it shall for the purposes of this Act be taken to be done with the licence of the grantor and of every other person (if any) upon whom the licence is binding.

Number 10 of 1963: COPYRIGHT ACT, 1963
#1191032

(d) chun a thabhairt go mbeidh gach duine a dhéanfaidh ar dhóigh ar bith sa Stát, fad a fhanfaidh an phaitinn i bhfeidhm, aon cheart, cumhacht, nó údarás a shárú a mbeidh sé sainráite sa phaitinn é a bheith á thabhairt leis an bpaitinn don deontaí, nó a dhéanfaidh aon ghníomh, ní nó rud a mbeidh sé sainráite sa phaitinn é a bheith toirmiscthe leis an bpaitinn, freagrach de réir dlí don deontaí sa sárú sin nó i ndéanamh an ghnímh, an ní nó an ruda sin.

( d ) to make all persons who, while the patent remains in force, shall in the State in anywise infringe any right, power, or authority expressed in the patent to be thereby conferred on the grantee or do any act, matter, or thing the doing of which is expressed in the patent to be thereby prohibited, answerable according to law to the grantee for such infringement or the doing of such act, matter, or thing.

Number 12 of 1964: PATENTS ACT, 1964
#1258225

(5) Má fhaigheann deontaí nó duine eile, agus freagracht teagmhasach air i ndleacht ar an mbonn tuisceana a shonraítear i bhfo-alt (4) den alt seo, bás roimh an éagach beidh feidhm ag an bhfo-alt sin, a mhéid a bhaineann sé leis an deontaí nó leis an duine eile sin, maidir leis féin agus ní bheidh maidir lena ionadaithe pearsanta nó lena chomharbaí i dteideal agus de réir na háite a raibh sainchónaí nó gnáthchónaí air le linn a bháis.

(5) If a donee or other person being, on the assumption specified in subsection (4) of this section, contingently accountable for duty predeceases the deceased, that subsection shall apply, so far as it relates to that donee or other person, by reference to him and not by reference to his personal representatives or successors in title, and according to where he was domiciled or ordinarily resident at his death.

Number 14 of 1970: FINANCE ACT, 1970
#1294133

agus beidh feidhm ag an mír seo maidir le bronntanas a tugadh do dhá dheontaí nó níos mó, fara aon mhodhnuithe is gá, agus faoi réir an choinníll go ndlífear gach deontaí den sórt sin a mheasúnú agus a mhuirearú i leith na coda sin agus i leith na coda sin amháin den mhéid cánach gnóchan caipitiúil is iníoctha ag na deontaithe de bhua na míre seo a mbeidh idir í agus méid iomlán na cánach sin an coibhneas céanna a bheidh idir an chuid den bhronntanas a tugadh don deontaí sin agus méid iomlán an bhronntanais.

and this paragraph shall apply in relation to a gift made to two or more donees with any necessary modifications and subject to the proviso that each such donee shall be liable to be assessed and charged in respect only of such part of the amount of capital gains tax payable by the donees by virtue of this paragraph as bears to the whole of such tax the same proportion as the part of the gift made to that donee bears to the whole of the gift.

Number 20 of 1975: CAPITAL GAINS TAX ACT, 1975
#1305186

ciallaíonn “dáta an bhronntanais” dáta an teagmhais ar a dtagann an deontaí, nó aon duine le ceart an deontaí nó thar a cheann, chun teideal tairbhiúil seilbhe chun an tsochair a bheith aige, agus déanfar tagairt don tráth a glacadh bronntanas a fhorléiriú mar thagairt do dháta an bhronntanais;

"date of the gift" means the date of the happening of the event upon which the donee, or any person in right of the donee or on his behalf, becomes beneficially entitled in possession to the benefit, and a reference to the time when a gift is taken shall be construed as a reference to the date of the gift,

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1305388

(a) é a bheith comhdhéanta d'iomlán na maoine, nó, de réir mar a bheidh, den chuid iomchuí den mhaoin, ina nglacfaidh an deontaí sochar, nó ar a mbeidh an sochar muirearaithe nó urraithe nó a mbeidh an deontaí i dteideal a chur faoi deara é a mhuirearú nó a urrú;

( a ) to consist of the whole or the appropriate part, as the case may be, of the property in which the donee takes a benefit, or on which the benefit is charged or secured or on which the donee is entitled to have it charged or secured;

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1305391

(b) más é sochar é blianacht nó íocaíocht thréimhsiúil eile nach bhfuil muirearaithe ar aon mhaoin ná urraithe le haon mhaoin agus nach bhfuil an deontaí i dteideal a chur faoi deara í a mhuirearú nó a urrú amhlaidh, gurb ionann é agus suim a mbeadh, dá ndéanfaí í a infheistiú ar dháta an bhronntanais san urrús leis an Rialtas is déanaí a eisíodh roimh an dáta sin le suibscríobh sa Stát agus is infhuascailte tráth nach luaithe ná 10 mbliana tar éis dáta a eisithe, ioncam bliantúil, ar fhoras an toraidh reatha ar an urrús, ar cóimhéid le luach bliantúil na blianachta nó na híocaíochta tréimhsiúla eile is infhaighte ag an deontaí de thoradh uirthi.

( b ) if the benefit is an annuity or other periodic payment which is not charged on or secured by any property and which the donee is not entitled to have so charged or secured, to consist of such sum as would, if invested on the date of the gift in the security of the Government which was issued last before that date for subscription in the State and is redeemable not less than 10 years after the date of issue, yield, on the basis of the current yield on the security, an annual income equivalent to the annual value of the annuity or of the other periodic payment receivable by the donee.

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1305687

(2) Faoi réir forálacha an ailt seo (ach amháin mar a fhoráiltear in alt 19), fionnfar luach inchánach bronntanais inchánach nó oidhreachta inchánach (i gcás nach leas teoranta an leas a ghlacann an deontaí nó an comharba) trí shuim a bhaint as luach saor-ó-eire an chéanna ar cóimhéid le margadhluach aon chomaoine bona fide, in airgead nó i luach airgid, a d'íoc an deontaí nó an comharba ar an mbronntanas nó ar an oidhreacht, lena n-áirítear—

(2) Subject to the provisions of this section (but save as provided in section 19), the taxable value of a taxable gift or a taxable inheritance (where the interest taken by the donee or successor is not a limited interest) shall be ascertained by deducting from the incumbrance-free value thereof the market value of any bona fide consideration in money or money's worth, paid by the donee or successor for the gift or inheritance, including—

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1306193

(b) i gcás ina méadaíonn luach inchánach bronntanais inchánach a ghlac deontaí ón diúscróir luach inchánach iomlán na mbronntanas inchánach go léir a ghlac an deontaí ón diúscróir ó mhéid ba lú ná méid, nó ba comhionann leis an méid, a shonraítear i mír (a) (i) (I), (a) (ii) (I), (a) (iii) (I) nó (a) (iv) (I), de réir mar a bheidh, go dtí méid is mó ná an méid a shonraítear amhlaidh;

( b ) the taxable value of a taxable gift taken by a donee from the disponer increases the total taxable value of all taxable gifts taken by the donee from the disponer from an amount less than or equal to the amount specified in paragraph (a) (i) (I), (a) (ii) (I), (a) (iii) (I) or (a) (iv) (I), as the case may be, to an amount which exceeds the amount so specified;

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1306195

(c) i gcás ar mó luach inchánach na mbronntanas inchánach go léir a ghlac an deontaí ón diúscróir ná an méid a shonraítear i mír (a) (i) (I), (a) (ii) (I), (a) (iii) (I) nó (a) (iv) (I), de réir mar a bheidh, agus go nglacfaidh an deontaí bronntanas inchánach eile fós ón diúscróir;

( c ) the total taxable value of all taxable gifts taken by the donee from the disponer exceeds the amount specified in paragraph (a) (i) (I), (a) (ii) (I), (a) (iii) (I) or (a) (iv) (I), as the case may be, and the donee takes a further taxable gift from the disponer;

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1306341

(5) In aon chás inar leas teoranta a scoirfidh ar éag don deontai nó don chomharba an leas a ghlacfaidh deontaí nó comharba, agus go n-éagfaidh sé sula mbeidh na tráthchodanna uile den cháin i leith an bhronntanais inchánach nó na hoidhreachta inchánach dlite más ina tráthchodanna a bhí an cháin sin á híoc, scoirfidh aon tráthchuid den cháin sin de bheith iníoctha nach raibh dlite roimh éag don deontaí sin nó don chomharba sin, agus déileálfar, chun críocha alt 46, le híoc na tráthchoda sin is déanaí a luaitear, má íocadh í, mar ró-íoc cánach.

(5) In any case where the interest taken by a donee or a successor is an interest limited to cease on his death, and his death occurs before all the instalments of the tax in respect of the taxable gift or taxable inheritance would have fallen due if such tax were being paid by instalments, any instalment of such tax which would not have fallen due prior to the date of the death of that donee or successor shall cease to be payable, and the payment, if made, of any such last-mentioned instalment shall be treated as an overpayment of tax for the purposes of section 46.

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#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:

Number 8 of 1976: CAPITAL ACQUISITIONS TAX ACT, 1976
#1340797

(b) I gcás a mbeidh luach inchánach an bhronntanais sin, a mhéid is bronntanas inchánach é, le comhiomlánú le bronntanais a ghlac deontaí an bhronntanais sin roimhe sin ó dhiúscróir an chéanna agus go méadaíonn sé tríd sin luach inchánach iomlán na mbronntanas inchánach go léir a ghlac an deontaí sin ón diúscróir sin ó mhéid is lú ná an méid, nó is comhionann leis an méid, a shonraítear i mír (a) go dtí méid is mó ná an méid a shonraítear amhlaidh,

( b ) the taxable value of such gift, so far as it is a taxable gift, falls to be aggregated with previous gifts taken by the donee of such gift from the disponer thereof and thereby increases the total taxable value of all taxable gifts taken by such donee from such disponer from an amount which is less than or equal to the amount specified in paragraph (a) to an amount which exceeds the amount so specified,

Number 21 of 1978: FINANCE ACT, 1978
#1340799

(c) i gcás a mbeidh luach inchánach an bhronntanais sin, a mhéid is bronntanas inchánach é, le comhiomlánú le bronntanais a ghlac deontaí an bhronntanais sin roimhe sin ó dhiúscróir an chéanna agus go méadaíonn sé tríd sin luach inchánach iomlán na mbronntanas go léir a ghlac an deontaí sin ón diúscróir sin ó mhéid is mó ná méid a shonraítear i mír (a), nó

( c ) the taxable value of such gift, so far as it is a taxable gift, falls to be aggregated with previous gifts taken by the donee of such gift from the disponer thereof and thereby increases the total taxable value of all taxable gifts taken by such donee from such disponer from an amount which is greater than the amount specified in paragraph (a), or

Number 21 of 1978: FINANCE ACT, 1978
#1391512

(b) i gcás ina mbeidh luach inchánach an bhronntanais sin, a mhéid is bronntanas inchánach é, le comhiomlánú le bronntanais a ghlac deontaí an bhronntanais sin. ar dháta nó roimh dháta an bhronntanais sin, ó dhiúscróir ar bith agus go méadaíonn sé tríd sin luach inchánach iomlán na mbronntanas inchánach go léir a comhiomlánaíodh amhlaidh agus a ghlac an deontaí sin ó dhiúscróir ar bith ó mhéid is lú ná an méid, nó is comhionann leis an méid, a shonraítear i mír (a) go dtí méid is mó ná an méid a shonraítear amhlaidh,

( b ) the taxable value of such gift, so far as it is a taxable gift, fails to be aggregated with gifts taken by the donee of such gift, either on or before the date of such gift, from any disponer and thereby increases the total taxable value of all taxable gifts so aggregated taken by such donee from any disponer from an amount which is less than or equal to the amount specified in paragraph (a) to an amount which exceeds the amount so specified,

Number 14 of 1982: FINANCE ACT, 1982
#1391514

(c) i gcás ina mbeidh luach inchánach an bhronntanais sin, a mhéid is bronntanas inchánach é, le comhiomlánú le bronntanais a ghlac deontaí an bhronntanais sin, ar dháta nó roimh dháta an bhronntanais sin, ó dhiúscróir ar bith agus go méadaíonn sé tríd sin luach inchánach iomlán na mbronntanas inchánach go léir a comhiomlánaíodh amhlaidh agus a ghlac an deontaí sin ó dhiúscróir ar bith ó mhéid is mó ná an méid a shonraítear i mír (a) nó

( c ) the taxable value of such gift, so far as it is a taxable gift, falls to be aggregated with gifts taken by the donee of such gift, either on or before the date of such gift, from any disponer and thereby increases the total taxable value of all taxable gifts so aggregated taken by such donee from any disponer from an amount which is greater than the amount specified in paragraph (a), or

Number 14 of 1982: FINANCE ACT, 1982
#1485290

(ii) go mbeidh luach inchánach an bhronntanais sin le comhiomlánú le bronntanais roimhe sin a ghlac deontaí an bhronntanais sin ó dhiúscróir an bhronntanais sin agus go méadaíonn sé, ar an gcaoi sin, luach inchánach iomlán na mbronntanas inchánach go léir, arna gcomhiomlánú amhlaidh, a ghlac an deontaí sin ón diúscróir sin ó mhéid is lú ná an méid, nó is comhionann leis an méid, a shonraítear i bhfomhír (i) go dtí méid is mó ná an méid a shonraítear amhlaidh;

(ii) the taxable value of such gift falls to be aggregated with previous gifts taken by the donee of such gift from the disponer thereof and thereby increases the total taxable value of all taxable gifts so aggregated taken by such donee from such disponer from an amount which is less than or equal to the amount specified in subparagraph (i) to an amount which exceeds the amount so specified;

Number 10 of 1989: FINANCE ACT, 1989
#1485293

(iii) go mbeidh luach inchánach an bhronntanais sin le comhiomlánú le bronntanais roimhe sin a ghlac deontaí an bhronntanais sin ó dhiúscróir an bhronntanais sin agus go méadaíonn sé, ar an gcaoi sin, luach inchánach iomlán na mbronntanas inchánach go léir, arna gcomhiomlánú amhlaidh, a ghlac an deontaí sin ón diúscróir sin ó mhéid is mó ná an méid a shronraítear i bhfomhír (i);

(iii) the taxable value of such gift falls to be aggregated with previous gifts taken by the donee of such gift from the disponer thereof and thereby increases the total taxable value of all taxable gifts so aggregated taken by such donee from such disponer from an amount which is greater than the amount specified in subparagraph (i);

Number 10 of 1989: FINANCE ACT, 1989
#1485305

(ii) go mbeidh luach inchánach an bhronntanais sin le comhiomlánú le bronntanais a ghlac deontaí an bhronntanais sin, ar nó roimh dháta an bhronntanais sin, ó aon diúscróir agus go méadaíonn sé, ar an gcaoi sin, luach inchánach iomlán na mbronntanas inchánach go léir, arna gcomhiomlánú amhlaidh, a ghlac an deontaí sin ó aon diúscróir ó mhéid is lú ná an méid, nó is comhionann leis an méid, a shonraítear i bhfomhír (i) go dtí méid is mó ná an méid a shonraítear amhlaidh;

(ii) the taxable value of such gift falls to be aggregated with gifts taken by the donee of such gift, either on or before the date of such gift, from any disponer and thereby increases the total taxable value of all taxable gifts so aggregated taken by such donee from any disponer from an amount which is less than or equal to the amount specified in subparagraph (i) to an amount which exceeds the amount so specified;

Number 10 of 1989: FINANCE ACT, 1989
#1485308

(iii) go mbeidh luach inchánach an bhronntanais sin le comhiomlánú le bronntanais a ghlac deontaí an bhronntanais sin, ar nó roimh dháta an bhronntanais sin, ó aon diúscróir agus go méadaíonn sé, ar an gcaoi sin, luach inchánach iomlán na mbronntanas inchánach go léir, arna gcomhiomlánú amhlaidh, a ghlac an deontaí sin ó aon diúscróir ó mhéid is mó ná an méid a shonraítear i bhfomhír (i);

(iii) the taxable value of such gift falls to be aggregated with gifts taken by the donee of such gift, either on or before the date of such gift, from any disponer and thereby increases the total taxable value of all taxable gifts so aggregated taken by such donee from any disponer from an amount which is greater than the amount specified in subparagraph (i);

Number 10 of 1989: FINANCE ACT, 1989
#1485540

(2) D'fhonn an cháin a ríomh is iníoctha ar bhronntanas nó oidhreacht, measfar gaol linbh a bheith ag an deontaí nó ag an gcomharba leis an diúscróir in aon chás inar leanbh le deartháir an diúscróra, nó le deirfiúr an diúscróra, an deontaí nó an comharba, agus—

(2) For the purpose of computing the tax payable on a gift or inheritance, the donee or successor shall be deemed to bear to the disponer the relationship of a child in any case where the donee or successor is a child of a brother, or a child of a sister, of the disponer and either—

Number 10 of 1989: FINANCE ACT, 1989
#477191

(6) San alt seo, ciallaíonn “ceannaitheoir” deontaí, léasaí, sannaí, morgáistí, muirearóir nó duine eile a gheobhaidh eastát nó leas i maoin de mheon macánta.

(6) In this section, “purchaser” means a grantee, lessee, assignee, mortgagee, chargeant or other person who in good faith acquires an estate or interest in property.

CIVIL PARTNERSHIP AND CERTAIN RIGHTS AND OBLIGATIONS OF COHABITANTS ACT 2010
#482995

(b) tionóntacht nó léas a dheonú i leith an tí chun go n-áiteoidh deontaí na tionóntachta nó an léasa an teach, nó

(b) the granting of a tenancy or lease in respect of the house for the purpose of the grantee of the tenancy or lease occupying the house, or

PLANNING AND DEVELOPMENT (AMENDMENT) ACT, 2002

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