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An tAcht um Cháin Fháltas Caipitiúil, 1976
Capital Acquisitions Tax Act, 1976
Scag na torthaí
Bailiúcháin
119 toradh in 24 doiciméad
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An tAcht um Cháin Fháltas Caipitiúil, 1976
Capital Acquisitions Tax Act, 1976
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ciallaíonn “an Príomh-Acht” an tAcht um Cháin Fháltas Caipitiúil, 1976 ;
"the Principal Act" means the Capital Acquisitions Tax Act, 1976 ;
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(d) an tAcht um Cháin Fháltas Caipitiúil, 1976 , agus na hachtacháin ag leasú nó ag leathnú an Achta sin, agus
( d ) the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act, and
#1447120
Leasú ar alt 54 (forálacha a bhaineann le carthanais, etc.) den Acht um Cháin Fháltas Caipitiúil, 1976.
Amendment of section 54 (provisions relating to charities etc.) of Capital Acquisitions Tax Act, 1976.
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An tAcht um Cháin Fháltas Caipitiúil, 1976
Capital Acquisitions Tax Act, 1976
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Leasú ar alt 54 (forálacha a bhaineann le carthanais, etc.) den Acht um Cháin Fháltas Caipitiúil, 1976 .
Amendment of section 54 (provisions relating to charities, etc.) of Capital Acquisitions Tax Act, 1976 .
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An tAcht um Cháin Fháltas Caipitiúil, 1976
Capital Acquisitions Tax Act, 1976
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(d) an tAcht um Cháin Fháltas Caipitiúil, 1976 , agus na hachtacháin ag leasú nó ag leathnú an Achta sin, agus
( d ) the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act, and
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(iii) an tAcht um Cháin Fháltas Caipitiúil, 1976 , agus na hachtacháin ag leasú nó ag leathnú an Achta sin, agus
(iii) the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act, and
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An tAcht um Cháin Fháltas Caipitiúil, 1976
Capital Acquisitions Tax Act, 1976
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—Sa Chuid seo ciallaíonn “an Príomh-Acht” an tAcht um Cháin Fháltas Caipitiúil, 1976 .
—In this Part "the Principal Act" means the Capital Acquisitions Tax Act, 1976 .
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(iv) an tAcht um Cháin Fháltas Caipitiúil, 1976 , agus na hachtacháin ag leasú nó ag leathnú an Achta sin,
(iv) the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act,
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ciallaíonn “an Príomh-Acht” an tAcht um Cháin Fháltas Caipitiúil, 1976 ;
"the Principal Act" means the Capital Acquisitions Tax Act, 1976 ;
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An tAcht um Cháin Fháltas Caipitiúil, 1976
Capital Acquisitions Tax Act, 1976
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—Sa Chuid seo ciallaíonn “an Príomh-Acht” an tAcht um Cháin Fháltas Caipitiúil, 1976 .
—In this Part "the Principal Act" means the Capital Acquisitions Tax Act, 1976 .
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An tAcht um Cháin Fháltas Caipitiúil, 1976
Capital Acquisitions Tax Act, 1976
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(4) Leasaítear leis seo an tAcht um Cháin Fháltas Caipitiúil, 1976 —
(4) The Capital Acquisitions Tax Act, 1976 , is hereby amended—
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(iii) faoi ailt 41 agus 46 den Acht um Cháin Fháltas Caipitiúil, 1976 ,
(iii) sections 41 and 46 of the Capital Acquisitions Tax Act, 1976 ,
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An tAcht um Cháin Fháltas Caipitiúil, 1976
Capital Acquisitions Tax Act, 1976
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(g) a sheachadadh faoi fho-alt (2) nó (9) d’alt 36 den Acht um Cháin Fháltas Caipitiúil, 1976,
(g) to be delivered under subsection (2) or (9) of section 36 of the Capital Acquisitions Tax Act, 1976,
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(7) Déanfar Cuid 6 (a mhéid a bhaineann le cáin fháltas caipitiúil) a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(7) Part 6 (so far as relating to capital acquisitions tax) shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act.
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(b) I mír (a), tá le “bronntanas”, “oidhreacht”, “dáta an bhronntanais” agus “dáta na hoidhreachta” na bríonna a shanntar dóibh le halt 2 den Acht um Cháin Fháltas Caipitiúil, 1976 .
( b ) In paragraph (a) "gift", "inheritance", "date of the gift" and "date of the inheritance" have the meanings assigned to them by section 2 of the Capital Acquisitions Tax Act, 1976 .
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(6) Forléireofar Cuid V den Acht seo (a mhéid a bhaineann le cáin fháltas caipitiúil) i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 .
(6) Part V of this Act (so far as relating to capital acquisitions tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 .
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—(1) Leasaítear leis seo alt 57 den Acht um Cháin Fháltas Caipitiúil, 1976 , trí na fo-ailt seo a leanas a chur in ionad fho-ailt (2) agus (3):
—(1) Section 57 of the Capital Acquisitions Tax Act, 1976 , is hereby amended by the substitution for subsections (2) and (3) of the following subsections:
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—(1) Leasaítear leis seo alt 36 den Acht um Cháin Fháltas Caipitiúil, 1976 , tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3)—
—(1) Section 36 of the Capital Acquisitions Tax Act, 1976 , is hereby amended by the substitution for subsection (3) of the following subsection—
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Leasú ar alt 41 (cáin agus ús ar cháin a íoc) den Acht um Cháin Fháltas Caipitiúil, 1976 .
Amendment of section 41 (payment of tax and interest on tax) of Capital Acquisitions Tax Act, 1976 .
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(7) Forléireofar Cuid VI den Acht seo i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(7) Part VI of this Act shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.
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(5) Forléireofar Cuid IV den Acht seo i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(5) Part IV of this Act shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.
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—(1) Leasaítear leis seo Cuid I den Dara Sceideal a ghabhann leis an Acht um Cháin Fháltas Caipitiúil, 1976 , tríd an mír seo a leanas a chur isteach i ndiaidh mhír 9:
—(1) Part I of the Second Schedule to the Capital Acquisitions Tax Act, 1976 , is hereby amended by the insertion after paragraph 9 of the following paragraph:
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(5) Forléireofar Cuid IV den Acht seo i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(5) Part IV of this Act shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.
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(6) Forléireofar Cuid V den Acht seo i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Part V of this Act shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.
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(6) Forléireofar Cuid V i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Part V shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.
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(6) Forléireofar Cuid V i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Part V shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.
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—(1) Leasaítear leis seo alt 54 den Acht um Cháin Fháltas Caipitiúil, 1976 , tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
—(1) Section 54 of the Capital Acquisitions Tax Act, 1976 , is hereby amended by the substitution of the following subsection for subsection (2):
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(6) Déanfar Cuid V a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Part V shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.
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(iii) i ndáil leis an Acht um Cháin Fháltas Caipitiúil, 1976 , maidir le bronntanais agus oidhreachtaí arna nglacadh an 14ú lá d'Eanáir, 1988, nó dá éis, agus
(iii) in relation to the Capital Acquisitions Tax Act, 1976 , as respects gifts and inheritances taken on or after the 14th day of January, 1988, and
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(7) Déanfar Cuid VI a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(7) Part VI shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.
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—(1) Leasaítear leis seo an tAcht um Cháin Fháltas Caipitiúil, 1976 , tríd an alt seo a leanas a chur isteach i ndiaidh alt 52 den Acht sin:
—(1) The Capital Acquisitions Tax Act, 1976 , is hereby amended by the insertion of the following section after section 52 of that Act:
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(3) Leasaítear leis seo alt 52(5) den Acht um Cháin Fháltas Caipitiúil, 1976 , tríd an bhfomhír seo a leanas a chur isteach i ndiaidh fhomhír (v), i mír (a):
(3) Section 52 (5) of the Capital Acquisitions Tax Act, 1976 , is hereby amended by the insertion, in paragraph (a), of the following subparagraph after subparagraph (v):
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(6) Déanfar Cuid 5 (a mhéid a bhaineann le cáin fháltas caipitiúil) a fhorléiriú i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976 , agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Part 5 (so far as relating to capital acquisitions tax) shall be construed together with the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act.
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(ii) i gcás talún a bhfuair an t-iarratasóir úinéireacht air ar mhodh bronntanais nó oidhreachta a glacadh (de réir bhrí an Achta um Cháin Fháltas Caipitiúil, 1976) roimh 25 Lúnasa 1999, suim atá comhionann le margadhluach na talún ar an dáta luachála (de réir bhrí an Achta sin) arna mheas de réir alt 15 den Acht sin,
(ii) in the case of land the ownership of which was acquired by the applicant by way of a gift or inheritance taken (within the meaning of the Capital Acquisitions Tax Act, 1976) before 25 August 1999, a sum equal to the market value of the land on the valuation date (within the meaning of that Act) estimated in accordance with section 15 of that Act,
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(ii) i gcás talún a bhfuair an t-iarratasóir úinéireacht uirthi ar mhodh bronntanais nó oidhreachta a glacadh (de réir bhrí an Achta um Cháin Fháltas Caipitiúil, 1976) roimh an 25 Lúnasa, 1999, suim atá comhionann le margadhluach na talún ar an dáta luachála (de réir bhrí an Achta sin) arna mheas de réir alt 15 den Acht sin,
(ii) in the case of land the ownership of which was acquired by the applicant by way of a gift or inheritance taken (within the meaning of the Capital Acquisitions Tax Act, 1976) before 25 August 1999, a sum equal to the market value of the land on the valuation date (within the meaning of that Act) estimated in accordance with section 15 of that Act,
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—Le linn aon ioncam, brabúis nó caillteanais a bheith á ríomh chun aon cheann de chríocha na nAchtanna Cánach nó aon achtachán a bhaineann le cáin bhrabús corparáide, ní lamhálfar ús is iníoctha faoi alt 18 den Acht Cánach Rachmais, 1975 , nó faoi alt 41 den Acht um Cháin Fháltas Caipitiúil, 1976 .
—Interest payable under section 18 of the Wealth Tax Act, 1975 , or section 41 of the Capital Acquisitions Tax Act, 1976 , shall not be allowed in computing any income, profits or losses for any of the purposes of the Tax Acts or of any of the enactments relating to corporation profits tax.
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(a) i gcás a dtaiscfidh an seiceadóir nó an riarthóir mionnscríbhinn cheartúcháin chun dleacht eastáit a mheasúnú nó a seachadfaidh sé mionnscríbhinn bhreise faoi alt 38 den Acht um Cháin Fháltas Caipitiúil, 1976 , tar éis na bliana measúnachta a fuair an duine éagtha bás, nó
( a ) after the year of assessment in which the deceased person died, lodges a corrective affidavit for the purposes of assessment of estate duty or delivers an additional affidavit under section 38 of the Capital Acquisitions Tax Act, 1976 , or
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—(1) Bainfidh alt 55 den Acht um Cháin Fháltas Caipitiúil, 1976 , mar a bhaineann sé leis na hairceadail a shonraítear san alt sin, le teach nó gairdín sa Stát nach sealbhaítear chun críocha trádála agus—
—(1) Section 55 of the Capital Acquisitions Tax Act, 1976 , shall apply, as it applies to the objects specified therein, to a house or garden that is situated in the State and is not held for the purposes of trading and—
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—Leasaítear leis seo an Dara Sceideal a ghabhann leis an Acht um Cháin Fháltas Caipitiúil, 1976 , maidir le bronntanais inchánach agus oidhreachtáin inchánach arna nglacadh an lú lá d'Aibreán, 1978, nó dá éis, tríd an gCuid atá leagtha amach sa Tríú Sceideal a ghabhann leis an Acht seo a chur in ionad Chuid II.
—The Second Schedule to the Capital Acquisitions Tax Act, 1976 , is hereby amended, as respects taxable gifts and taxable inheritances taken on or after the 1st day of April, 1978, by the substitution of the Part set out in the Third Schedule to this Act for Part II.
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—Beidh éifeacht le halt 41 (2) den Acht um Cháin Fháltas Caipitiúil, 1976 , ina fheidhm maidir le hús a fhaibhreoidh chun bheith dlite tar éis dáta an Achta seo a rith, ionann is dá gcuirfí “1.25 faoin gcéad” in ionad “aon go leith faoin gcéad”.
— Section 41 (2) of the Capital Acquisitions Tax Act, 1976 , shall have effect, in its application to interest accruing due after the date of the passing of this Act, as if "1.25 per cent." were substituted for "one and one-half per cent.".
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—Beidh éifeacht le halt 53 (1) den Acht um Cháin Fháltas Caipitiúil, 1976 , maidir le tréimhsí iomchuí dar críoch an 31ú lá de Nollaig, 1978, nó aon lá dá éis, ionann is dá gcuirfí “£500” in ionad “£250”.
— Section 53 (1) of the Capital Acquisitions Tax Act, 1976 , shall have effect, as respects relevant periods ending on or after the 31st day of December, 1978, as if "£500" were substituted for "£250".
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(i) má thaisceann an t-ionadaí pearsanta, tar éis na bliana ina bhfuair an duine éagtha bás, mionnscríbhinn cheartúcháin chun dleacht eastáit a mheasúnú nó má sheachadann sé mionnscríbhinn bhreise faoi alt 38 den Acht um Cháin Fháltas Caipitiúil, 1976 , nó
(i) after the year in which the deceased person died, lodges a corrective affidavit for the purposes of assessment of estate duty or delivers an additional affidavit under section 38 of the Capital Acquisitions Tax Act, 1976 , or