#803386
—Athghairmtear leis seo an Provisional Collection of Taxes Act, 1913.
—The Provisional Collection of Taxes Act, 1913, is hereby repealed.
Scag na torthaí
Bailiúcháin
36 toradh in 14 doiciméad
#470398
(b) any stock or other form of security to which section 39 of the Taxes Consolidation Act, 1997, applies,
(b) any stock or other form of security to which section 39 of the Taxes Consolidation Act, 1997, applies,
#470399
(c) any stock or other form of security to which section 40 of the Taxes Consolidation Act, 1997, applies, and
(c) any stock or other form of security to which section 40 of the Taxes Consolidation Act, 1997, applies, and
#492204
(iii) trí “Income Tax Acts” a chur in ionad “Income Taxes Acts” sa leagan Béarla den Acht, agus
(iii) by substituting “Income Tax Acts” for “Income Taxes Acts”,
#987623
AND THIS INDENTURE FURTHER WITNESSETH AND IT IS HEREBY FURTHER AGREED AND DECLARED that the said lands Tenements Hereditaments and Premises hereinbefore conveyed and assigned shall henceforth be known and described as JOHNSTOWN CASTLE AGRICULTURAL COLLEGE and the said Name shall not be hereafter changed And that the said property shall be used by The State exclusively for the purposes of a Lay Agricultural College and for no other purpose whatever And that the District Jubilee Nurse at Rathaspick for the time being shall have the right to reside in the Gate Lodge at Rathaspick delineated on the said Map hereto annexed and thereon coloured Green free of rent rates and taxes and that the obligation of paying the said rates and taxes (if any) and maintaining and keeping in good order repair and condition the said Gate Lodge for the purposes aforesaid shall be a charge upon the said premises hereby conveyed and assigned other than the said Gate Lodge.
The employees retained will receive wages not less than the wages they are now paid, including the perquisites in kind set out in the attached List. Should it prove impracticable for any reason to continue to give any of the perquisites mentioned in that List a Cash equivalent in lieu will be paid. [GA] 3.
#1173804
(2B) In paragraph (2) and (2A) of this Rule “the inspector” means such inspector of taxes as the Revenue Commissioners may direct.
(2B) In paragraph (2) and (2A) of this Rule "the inspector" means such inspector of taxes as the Revenue Commissioners may direct.
#1173984
—(1) Leasaítear leis seo fo-alt (2) d'alt 187 den Income Tax Act, 1918, trí “inspector of taxes” a chur in ionad “special commissioners”.
—(1) Subsection (2) of section 187 of the Income Tax Act, 1918, is hereby amended by the substitution of "inspector of taxes" for "special commissioners".
#2287290
Fuarthas an “slándáil shóisialta arna híoc ag an bhfostóir” sa Téalainn ó na staitisticí i léargais KPMG Thailand:https://home.kpmg/xx/en/home/insights/2011/12/thailand-other-taxes-levies.html
The ‘social security paid by the employer’ in Thailand was extracted from the statistics of KPMG Thailand insights:https://home.kpmg/xx/en/home/insights/2011/12/thailand-other-taxes-levies.html
#469363
(a) i bhfo-alt (1), trí "shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section" a chur in ionad "shall for every such offence incur a fine of twenty pounds", agus
(a) in subsection (1) by the substitution of "shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section" for "shall for every such offence incur a fine of twenty pounds", and
#469366
(a) i bhfo-alt (1), trí "shall, in addition to any other fine or penalty to which that person may be liable, be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such an offence were an offence under subsection (2) of that section" a chur in ionad "shall in addition to any other fine or penalty to which he may be liable incur a fine of twenty pounds", agus
(a) in subsection (1) by the substitution of "shall, in addition to any other fine or penalty to which that person may be liable, be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section" for "shall in addition to any other fine or penalty to which he may be liable incur a fine of twenty pounds", and
#469367
152.—Leasaítear leis seo alt 13 d’Acht Bainistíochta 1891 trí "shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section" a chur in ionad "shall be guilty of felony, and shall on conviction be liable to be kept in penal servitude for any term not exceeding fourteen years, or to be imprisoned with or without hard labour for any term not exceeding two years".
152.—Section 13 of the Management Act of 1891 is hereby amended by the substitution of "shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section" for "shall be guilty of felony, and shall on conviction be liable to be kept in penal servitude for any term not exceeding fourteen years, or to be imprisoned with or without hard labour for any term not exceeding two years".
#469370
155.—Leasaítear leis seo alt 21 (arna leasú leis an Acht Airgeadais, 1991) d’Acht Bainistíochta 1891 trí "with intent to defraud the State of any duty shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section" a chur in ionad "with intent to defraud Her Majesty of any duty shall incur a fine of 1,000 pounds".
155.—Section 21 (as amended by the Finance Act, 1991) of the Management Act of 1891 is hereby amended by the substitution of ‘‘with intent to defraud the State of any duty shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section’’ for ‘‘with intent to defraud Her Majesty of any duty shall incur a fine of 1,000 pounds’’.
#469375
158.—Leasaítear leis seo alt 9 d’Acht 1891 trí "shall, without prejudice to any other fine or penalty to which that person may be liable, be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section" a chur in ionad "shall, in addition to any other fine or penalty to which he may be liable, incur a fine of 1,000 pounds".
158.—Section 9 of the Act of 1891 is hereby amended by the substitution of "shall, without prejudice to any other fine or penalty to which that person may be liable, be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section’’ for ‘‘shall, in addition to any other fine or penalty to which he may be liable, incur a fine of 1,000 pounds".
#469376
159.—Leasaítear leis seo alt 16 (a cuireadh isteach leis an Acht Airgeadais, 1991) d’Acht 1891, i bhfo-alt (1), trí "that refusal shall be deemed to constitute a failure by that person to comply with subparagraph (iv) of paragraph (g) of subsection (2) of section 1078 of the Taxes Consolidation Act, 1997," a chur in ionad "he shall be guilty of an offence and shall be liable to a fine not exceeding £1,000".
159.—Section 16 (inserted by the Finance Act, 1991) of the Act of 1891 is hereby amended in subsection (1) by the substitution of "that refusal shall be deemed to constitute a failure by that person to comply with subparagraph (iv) of paragraph (g) of subsection (2) of section 1078 of the Taxes Consolidation Act, 1997," for "he shall be guilty of an offence and shall be liable to a fine not exceeding £1,000".
#471508
The preceding provisions shall not, however, in any way impair the right of a State to enforce such laws as it deems necessary to control the use of property in accordance with the general interest or to secure the payment of taxes or other contributions or penalties.
The preceding provisions shall not, however, in any way impair the right of a State to enforce such laws as it deems necessary to control the use of property in accordance with the general interest or to secure the payment of taxes or other contributions or penalties.
#802516
In the event of the Purchasers obtaining a Private Act in accordance with the terms of this Agreement the Vendors shall be deemed to have carried on the Undertaking for the Account of the Purchasers as from the 1st day of May, 1926, up to which date all income and outgoings including rent, rates and taxes shall be apportioned whether the same be by law apportionable or not.
In the event of the Purchasers obtaining a Private Act in accordance with the terms of this Agreement the Vendors shall be deemed to have carried on the Undertaking for the Account of the Purchasers as from the 1st day of May, 1926, up to which date all income and outgoings including rent, rates and taxes shall be apportioned whether the same be by law apportionable or not.
#802517
Provided that the liability of the Purchasers to recoup the Vendors in respect of all claims and demands including rent, rates and taxes in respect of the carrying on by them of any part of the said Undertaking from the said 1st of May, 1926, shall not exceed the sum of £800.
Provided that the liability of the Purchasers to recoup the Vendors in respect of all claims and demands including rent, rates and taxes in respect of the carrying on by them of any part of the said Undertaking from the said 1st of May, 1926, shall not exceed the sum of £800.
#802628
And Whereas by Indenture of Lease dated the 17th day of August, 1911, and made between the Leixlip Company and the Dublin and Lucan Electric Railway Company the former leased to the latter their said undertaking upon the latter entering into a covenant to maintain the said Undertaking and to pay all rates taxes and outgoings of whatsoever nature in connection with the said Electric Railway from the town of Lucan to Doddsborough Corner.
And Whereas by Indenture of Lease dated the 17th day of August, 1911, and made between the Leixlip Company and the Dublin and Lucan Electric Railway Company the former leased to the latter their said undertaking upon the latter entering into a covenant to maintain the said Undertaking and to pay all rates taxes and outgoings of whatsoever nature in connection with the said Electric Railway from the town of Lucan to Doddsborough Corner.
#987518
The District Jubilee Nurse at Rathaspick for the time being shall have the right to reside in the Gate Lodge at Rathaspick on The Estate (delineated on the said Map hereto annexed and thereon coloured green) free of rent rates and taxes and The Estate shall be conveyed charged with the obligation to maintain and preserve the said Gate Lodge as a Residence for the purposes aforesaid and to keep same at all times in good order repair and condition.
The District Jubilee Nurse at Rathaspick for the time being shall have the right to reside in the Gate Lodge at Rathaspick on The Estate (delineated on the said Map hereto annexed and thereon coloured green) free of rent rates and taxes and The Estate shall be conveyed charged with the obligation to maintain and preserve the said Gate Lodge as a Residence for the purposes aforesaid and to keep same at all times in good order repair and condition.
#987545
(b) That the said Gate Lodge at Rathaspick on The Estate shall be preserved and maintained in perpetuity at the expense of The State for the purpose of providing a Residence free of rent rates and taxes for the District Jubilee Nurse for the time being And that the rights of way reserved to the Settlor and the said Maurice Victor Lakin and their respective heirs and servants to the Family Burial Ground as shown on the said Map shall be preserved and maintained in perpetuity at the expense of the State.
( b ) That the said Gate Lodge at Rathaspick on The Estate shall be preserved and maintained in perpetuity at the expense of The State for the purpose of providing a Residence free of rent rates and taxes for the District Jubilee Nurse for the time being And that the rights of way reserved to the Settlor and the said Maurice Victor Lakin and their respective heirs and servants to the Family Burial Ground as shown on the said Map shall be preserved and maintained in perpetuity at the expense of the State.
#1024700
(1) The taxes which are the subject of the present Agreement are the corporation profits tax in the Republic of Ireland, hereinafter referred to as “Irish tax” and the profits tax in the United Kingdom, hereinafter referred to as “United Kingdom tax.”
(1) The taxes which are the subject of the present Agreement are the corporation profits tax in the Republic of Ireland, hereinafter referred to as "Irish tax" and the profits tax in the United Kingdom, hereinafter referred to as "United Kingdom tax."
#1024702
(2) The present Agreement shall also apply to any other taxes of a substantially similar character imposed in the Republic of Ireland or the United Kingdom subsequently to the date of signature of the present Agreement.
(2) The present Agreement shall also apply to any other taxes of a substantially similar character imposed in the Republic of Ireland or the United Kingdom subsequently to the date of signature of the present Agreement. [GA]
#1024732
(2) In the application of the provisions of this Agreement by the United Kingdom or the Republic of Ireland, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of the United Kingdom or, as the case may be, the Republic of Ireland, relating to the taxes which are the subject of this Agreement.
(2) In the application of the provisions of this Agreement by the United Kingdom or the Republic of Ireland, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of the United Kingdom or, as the case may be, the Republic of Ireland, relating to the taxes which are the subject of this Agreement. [GA]
#1024772
(1) The taxation authorities of the United Kingdom and the Republic of Ireland shall exchange such information (being information available under their respective taxation laws) as is necessary for carrying out the provisions of this Agreement or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of this Agreement.
(1) The taxation authorities of the United Kingdom and the Republic of Ireland shall exchange such information (being information available under their respective taxation laws) as is necessary for carrying out the provisions of this Agreement or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of this Agreement.
#1024773
Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than those concerned with the assessment and collection of the taxes which are the subject of this Agreement.
Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than those concerned with the assessment and collection of the taxes which are the subject of this Agreement.
#1117833
For the purpose of a claim in respect of a child undergoing training the inspector of taxes may require the employer to furnish particulars with respect to the training of the child in such form as may be prescribed by the Revenue Commisioners.”
For the purpose of a claim in respect of a child undergoing training the inspector of taxes may require the employer to furnish particulars with respect to the training of the child in such form as may be prescribed by the Revenue Commissioners."
#1118645
“(5) Where machinery or plant is let upon such terms that the burden of the wear and tear thereof falls directly on the lessor, he shall be entitled, on making a claim to the inspector of taxes within twelve months after the end of the year of assessment, to an allowance on account of the wear and tear of the machinery or plant equal to the amount which might have been allowed if, during the period of the letting, the machinery or plant were in use for the purposes of a trade carried on by him.”,
"(5) Where machinery or plant is let upon such terms that the burden of the wear and tear thereof falls directly on the lessor, he shall be entitled, on making a claim to the inspector of taxes within twelve months after the end of the year of assessment, to an allowance on account of the wear and tear of the machinery or plant equal to the amount which might have been allowed if, daring the period of the letting, the machinery or plant were in use for the purposes of a trade carried on by him.",
#1173656
(5) Any claim to repayment under this section shall be made, in a form prescribed by the Revenue Commissioners, not later than two years after the end of the year of assessment and shall be made to, and determined by, the inspector of taxes;
(5) Any claim to repayment under this section shall be made, in a form prescribed by the Revenue Commissioners, not later than two years after the end of the year of assessment and shall be made to, and determined by, the inspector of taxes;
#1173657
but any person aggrieved by any determination of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after notification to him of the determination, appeal to the Special Commissioners.
but any person aggrieved by any determination of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after notification to him of the determination, appeal to the Special Commissioners.
#1174010
“(7) An inspector of taxes may amend any assessment made under this section (including an assessment made before the 6th day of April, 1963) or make an assessment or an additional assessment at any time in respect of any year of assessment (including a year of assessment earlier than the year 1963-64, but not earlier than the year 1922-23).”
"(7) An inspector of taxes may amend any assessment made under this section (including an assessment made before the 6th day of April, 1963) or make an assessment or an additional assessment, at any time in respect of any year of assessment (including a year of assessment earlier than the year 1963-64, but not earlier than the year 1922-23)."
#1593072
12) Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Dundalk, County Louth) Order 2004 (S.I. No. 619 of 2004). 12) An tOrdú um an Acht Comhdhlúite Cánacha 1997 (Limistéir Athnuachana Uirbí Cháilitheacha) (Dún Dealgan, Contae Lú) 2004 (I.R. Uimh. 619 de 2004).
12) TAXES CONSOLIDATION ACT 1997 (QUALIFYING URBAN RENEWAL AREAS) (DUNDALK, COUNTY LOUTH) ORDER 2004 (S.I. NO. 619 OF 2004). 12) AN TORDÚ UM AN ACHT COMHDHLÚITE CÁNACHA 1997 (LIMISTÉIR ATHNUACHANA UIRBÍ CHÁILITHEACHA) (DÚN DEALGAN, CONTAE LÚ) 2004 (I.R. UIMH. 619 DE 2004).
#1593088
13) Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Ballina, County Mayo) Order 2004 (S.I. No. 620 of 2004). 13) An tOrdú um an Acht Comhdhlúite Cánacha 1997 (Limistéir Athnuachana Uirbí Cháilitheacha) (Béal an Átha, Contae Mhaigh Eo) 2004 (I.R. Uimh. 620 de 2004).
13) TAXES CONSOLIDATION ACT 1997 (QUALIFYING URBAN RENEWAL AREAS) (BALLINA, COUNTY MAYO) ORDER 2004 (S.I. NO. 620 OF 2004). 13) AN TORDÚ UM AN ACHT COMHDHLÚITE CÁNACHA 1997 (LIMISTÉIR ATHNUACHANA UIRBÍ CHÁILITHEACHA) (BÉAL AN ÁTHA, CONTAE MHAIGH EO) 2004 (I.R. UIMH. 620 DE 2004).
#1593105
14) Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Tullamore, County Offaly) Order 2004 (S.I. No. 624 of 2004). 14) An tOrdú um an Acht Comhdhlúite Cánacha 1997 (Limistéir Athnuachana Uirbí Cháilitheacha) (Tulach Mhór, Contae Uibh Fhailí) 2004 (I.R. Uimh. 624 de 2004).
14) TAXES CONSOLIDATION ACT 1997 (QUALIFYING URBAN RENEWAL AREAS) (TULLAMORE, COUNTY OFFALY) ORDER 2004 (S.I. NO. 624 OF 2004). 14) AN TORDÚ UM AN ACHT COMHDHLÚITE CÁNACHA 1997 (LIMISTÉIR ATHNUACHANA UIRBÍ CHÁILITHEACHA) (TULACH MHÓR, CONTAE UIBH FHAILÍ) 2004 (I.R. UIMH. 624 DE 2004).
#2366716
Leanann sé seo aicmiú cánacha comhshaoil EUROSTAT in EUROSTAT (2013) Environmental taxes, a statistical guide [Cánacha comhshaoil, treoir staidrimh], chun sainmhíniú a thabhairt ar chánacha comhshaoil (ar fáil ar https://ec.europa.eu/eurostat/documents/3859598/5936129/KS-GQ-13-005-EN.PDF).
This follows the EUROSTAT environmental taxes classification in EUROSTAT (2013) Environmental taxes, a statistical guide, for a definition of environmental taxes (available at https://ec.europa.eu/eurostat/documents/3859598/5936129/KS-GQ-13-005-EN.PDF).
#2458685
Thug an Coimisiún dá aire thairis sin gur fhoilsigh Rialtas na hIndia, i mí Lúnasa 2021, treoirlínte maidir le scéim nua darb ainm Remission of Duties and Taxes on Exported Products Scheme [Scéim um Loghadh Dleachtanna agus Cánacha ar Tháirgí Onnmhairithe] (“RoDTEP”), a thagann in ionad MEIS.
The Commission further noted that in August 2021, the GOI published guidelines of a new scheme named Remission of Duties and Taxes on Exported Products Scheme (‘RoDTEP’), which replaces the MEIS.
#2767652
Treoirlínte ÚEÁPC-BoS-14/177 an 2 Feabhra 2015 maidir le hacmhainn ionsúcháin caillteanais ag forálacha teicniúla agus cánacha iarchurtha (https://eiopa.europa.eu/publications/eiopa-guidelines/guidelines-on-the-loss-absorbing-capacity-of-technical-provisions-and-deferred-taxes).
Guidelines EIOPA-BoS-14/177 of 2 February 2015 on the loss-absorbing capacity of technical provisions and deferred taxes (https://eiopa.europa.eu/publications/eiopa-guidelines/guidelines-on-the-loss-absorbing-capacity-of-technical-provisions-and-deferred-taxes).