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5 thoradh in 5 dhoiciméad

  1. #800405

    Provided that, in the case of lands, tenements, hereditaments, or heritages in Great Britain or Northern Ireland in the occupation of a person resident in Saorstát Éireann which, had they been situate in Saorstát Éireann would have been chargeable to tax according to section 187 of the Income Tax Act, 1918, as amended by section 5 of the Finance Act, 1923 (No. 21 of 1923) in respect of the property therein and the occupation thereof on an annual value estimated otherwise than in relation to profits, tax shall be charged under this Rule and the income arising therefrom shall be taken to be an amount (subject to deduction as aforesaid) determined as follows, that is to say:—

    Provided that, in the case of lands, tenements, hereditaments, or heritages in Great Britain or Northern Ireland in the occupation of a person resident in Saorstát Eireann which, had they been situate in Saorstát Eireann would have been chargeable to tax according to section 187 of the Income Tax Act, 1918, as amended by section 5 of the Finance Act, 1923 (No. 21 of 1923) in respect of the property therein and the occupation thereof on an annual value estimated otherwise than in relation to profits, tax shall be charged under this Rule and the income arising therefrom shall be taken to be an amount (subject to deduction as aforesaid) determined as follows, that is to say:—

    Uimhir 35 de 1926: ACHT AIRGID, 1926

  2. #1173638

    “34.—(1) Subject to the provisions of this section, where in any year of assessment any person has sustained a loss in any trade, profession, employment or vocation, carried on by him either solely or in partnership, or in the occupation of lands for the purposes of husbandry only, or in the occupation of woodlands in respect of which he has elected to be charged to tax under Schedule D, he shall be entitled, on making a claim in that behalf, to such repayment of tax as is necessary to secure that the aggregate amount of tax for the year ultimately borne by him will not exceed the amount which would have been borne by him if his income had been reduced by the amount of the loss.

    "34.—(1) Subject to the provisions of this section, where in any year of assessment any person has sustained a loss in any trade, profession, employment or vocation, carried on by him either solely or in partnership, or in the occupation of lands for the purposes of husbandry only, or in the occupation of woodlands in respect of which he has elected to be charged to tax under Schedule D, he shall be entitled, on making a claim in that behalf, to such repayment of tax as is necessary to secure that the aggregate amount of tax for the year ultimately borne by him will not exceed the amount which would have been borne by him if his income had been reduced by the amount of the loss.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  3. #1458007

    An individual is domiciled in a place in the State if, but only if, he is domiciled in the State and is ordinarily resident or carries on any profession, business or occupation in that place.

    An individual is domiciled in a place in the State if, but only if, he is domiciled in the State and is ordinarily resident or carries on any profession, business or occupation in that place. [GA]

    Uimhir 3 de 1988: AN tACHT UM DHLÍNSE CÚIRTEANNA AGUS FORGHNÍOMHÚ BREITHIÚNAS (NA COMHPHOBAIL EORPACHA), 1988

  4. #1568206

    An individual is domiciled in a place in the State if, but only if, he is domiciled in the State and is ordinarily resident or carries on any profession, business or occupation in that place.

    An individual is domiciled in a place in the State if, but only if, he is domiciled in the State and is ordinarily resident or carries on any profession, business or occupation in that place. [GA]

    Uimhir 52 de 1998: AN tACHT UM DHLÍNSE CÚIRTEANNA AGUS FORGHNÍOMHÚ BREITHIÚNAS, 1998

  5. #1126625

    Na hoidhreachtáin agus na háitribh a forléasadh le Dintiúr Léasa dar dáta an 31ú lá de Nollaig, 1941, agus a rinneadh idir Ospidéal Fiabhrais Bhaile Átha Cliath Sráid Chorcaí i gCathair Bhaile Átha Cliath de pháirt agus Philip Ryan den pháirt eile agus a thuairiscítear ansin mar “All that and those that plot or piece of ground situate in the Parish of Saint Peter and city of Dublin measuring in front to East James's Street forty-four feet one inch in breadth in the rere forty-one feet eleven inches and in depth from front to rere on the North East side twenty-six feet three inches and on the South West to Baggot Street Lower fourteen feet eight and one-half inches be the said several admeasurements more or less bounded on the North West by East James's Street aforesaid on the North East by premises in the occupation of the Lessor on the South East by the holding of James Daly Lessee and on the South West by Baggot Street Lower aforesaid with the messuages and buildings erected thereon and known as Number one East James's Street which said premises are shown on the plan annexed to these presents and thereon edged with red and also the cellars underneath the premises Numbers 1 and 2 East James Street aforesaid as coloured blue on the said map so far as the Lessors have the power to grant same but not further or otherwise and also the staircase formerly being part of Number 2 East James Street, but which has been cut off from Number 2 East James Street many years ago as the same has been enjoyed by the occupier of Number 1 East James Street for many years past as coloured yellow on the said map”.

    The hereditaments and premises demised by an Indenture of Lease dated the 31st day of December, 1941, made between the Dublin Fever Hospital of Cork Street in the City of Dublin of the one part and Philip Ryan of the other part and therein described as "All that and those that plot or piece of ground situate in the Parish of Saint Peter and city of Dublin measuring in front to East James's Street forty-four feet one inch in breadth in the rere forty-one feet eleven inches and in depth from front to rere on the North East side twenty-six feet three inches and on the South West to Baggot Street Lower fourteen feet eight and one-half inches be the said several admeasurements more or less bounded on the North West by East James's Street aforesaid on the North East by premises in the occupation of the Lessor on the South East by the holding of James Daly Lessee and on the South West by Baggot Street Lower aforesaid with the messuages and buildings erected thereon and known as Number one East James's Street which said premises are shown on the plan annexed to these presents and thereon edged with red and also the cellars underneath the premises Numbers 1 and 2 East James Street aforesaid as coloured blue on the said map so far as the Lessors have the power to grant same but not further or otherwise and also the staircase formerly being part of Number 2 East James Street, but which has been cut off from Number 2 East James Street many years ago as the same has been enjoyed by the occupier of Number 1 East James Street for many years past as coloured yellow on the said map".

    Uimhir 9 de 1960: AN tACHT UM ÚDARÁIS SLÁINTE, 1960