#1046389
(A) half the standard rate of tax,
(A) half the standard rate of tax,
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Bailiúcháin
8 dtoradh in 4 dhoiciméad
#1272317
(v) cuirfear “increasing the rate of tax” in ionad “imposing tax” i mír (b).
"increasing the rate of tax" shall be substituted in paragraph (b) for "imposing tax".
#1046381
“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall be entitled to be charged at two-fifths of the standard rate of tax on the first one hundred pounds of his taxable income and at four-fifths of the standard rate of tax on the next one hundred pounds of that income.”
"An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall be entitled to be charged at two-fifths of the standard rate of tax on the first one hundred pounds of his taxable income and at four-fifths of the standard rate of tax on the next one hundred pounds of that income".
#1053668
le haon chuideachta árachais nó cara-chumann, is cuideachta nó cumann atá cláraithe sa Stát, agus á bhainistí agus á rialú ann, cinnfear méid aon fhaoisimh a bhfuil sé ina theideal faoi alt 32 den Income Tax Act, 1918, arna leasú le hachtacháin ina dhiaidh sin, maidir leis an árachas nó an conradh sin, amhail is dá mbeadh na focail “two-thirds of the standard rate of tax” curtha i gClásal (A) de mhír (i) d'fho-alt (1) agus i gclásal (A) d'fho-mhír (i) de mhír (e) d'fho-alt (3) den alt sin in ionad na bhfocal “half the standard rate of tax”.
the amount of any relief to which he is entitled under section 32 of the Income Tax Act, 1918, as amended by subsequent enactments, shall as regards that insurance or contract be ascertained as if, in clause (A) of paragraph (i) of subsection (1) and in clause (A) of subparagraph (i) of paragraph (e)of subsection (3) of the said section, the words" two-thirds of the standard rate of tax" were substituted for the words "half the standard rate of tax".
#1272315
(iii) cuirfear “an Act increasing the rate of tax” in ionad “the Act imposing the tax” i mír (a);
"an Act increasing the rate of tax" shall be substituted in paragraph (a) for "the Act imposing the tax"; (iv)
#1272316
(iv) cuirfear “so increasing the rate of tax” in ionad “so imposing the tax” i mír (a);
"so increasing the rate of tax" shall be substituted in paragraph (a)for "so imposing the tax"; (v)
#851161
“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall be entitled to be charged at half the standard rate of tax on the first one hundred pounds of his taxable income.”
"An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall be entitled to be charged at half the standard rate of tax on the first one hundred pounds of his taxable income."
#1046385
(3) Cuirfear na focail seo a leanas in ionad na bhfocal “half the standard rate of tax” i mír (i) d'fho-alt (1) d'alt 32 den Income Tax Act, 1918, arna leasú le halt 26 den Finance Act, 1920, agus i bhfo-mhír (i) de mhír (e) d'fho-alt (3) den alt sin 32 arna leasú amhlaidh, is é sin le rá:—
(3) The following words shall be substituted for the words "half the standard rate of tax" in paragraph (i) of subsection (1) of section 32 of the Income Tax Act, 1918, as amended by section 26 of the Finance Act, 1920, and in subparagraph (i) of paragraph (e)of subsection (3) of the said section 32 as so amended, that is to say: