#1401795
(6) (a) I gcás inar deimhin leis na Coimisinéirí gur íocadh cáin den ghné chéanna le cáin mhaoine cónaithe i gcríoch lasmuigh den Stát i leith maoin chónaithe (seachas maoin chónaithe sa Stát) is cuid de mhaoin chónaithe iomchuí duine inmheasúnaithe ar aon dáta luachála faoi threoir aon dáta roimh an dáta luachála sin ach laistigh de dhá mhí dhéag ón dáta sin, féadfaidh siad liúntas a thabhairt i modh creidmheasa in aghaidh na cánach a bheidh dlite agus iníoctha maidir leis an maoin chónaithe sin don dáta luachála sin i leith an cháin choigríche a íocadh sa chríoch sin maidir leis an maoin chónaithe sin agus chun na críche sin is é a bheidh sa cháin a bheidh dlite agus iníoctha maidir leis an maoin chónaithe sin don dáta luachála sin an méid a bhfuil idir é agus iomlán na cánach is iníoctha ag an duine inmheasúnaithe maidir lena mhaoin chónaithe iomchuí ar an dáta luachála an chomhréir chéanna atá idir margadhluach na maoine cónaithe sin ar an dáta sin agus comhiomlán mhargadhluachanna na maoine cónaithe go léir is cuid dá mhaoin chónaithe iomchuí ar an dáta sin.
( 6 ) ( a ) Where the Commissioners are satisfied that a tax of a similar character to residential property tax was paid in a territory outside the State in respect of residential property (other than residential property in the State) comprised in the relevant residential property of an assessable person on any valuation date by reference to any date prior to but within twelve months of that valuation date, they may make an allowance by way of credit against the tax due and payable in respect of such residential property for that valuation date for the foreign tax paid in that territory in respect of such residential property and for this purpose the tax due and payable in respect of that residential property for that valuation date shall be the amount which bears to the total tax payable by the assessable person in respect of his relevant residential property on the valuation date the same proportion as the market value of that residential property on that date bears to the aggregate amount of the market values of all residential property comprised in his relevant residential property on that date.