#1089721
ciallaíonn “bliain éilimh” gach bliain de chúig bliana measúnuithe comhleanúnacha arb í an chéad bhliain acu pé bliain de na trí bliana measúnuithe dar tosach an 6ú lá d'Aibreán, 1957, an 6ú lá d'Aibreán, 1958, agus an 6ú lá d'Aibreán, 1959, faoi seach, a roghnós an chuideachta a bheas i gceist nó, mura roghnaí, an bhliain dar tosach an 6ú lá d'Aibreán, 1959, faoi réir an choinníll, in aon chás inarb ionann an tréimhse chaighdeánach agus an tréimhse bhliana dar chríoch an 30ú lá de Mheán Fómhair, 1956, nach bliain éilimh an bhliain mheasúnuithe dar tosach an 6ú lá d'Aibreán, 1957, más rud é gur ar lá roimh an lú lá de Dheireadh Fómhair, 1955, a thosnaigh an bhonn-tréimhse maidir léi.
"year of claim" means each of five consecutive years of assessment of which the first is such one of the three years of assessment commencing on the 6th day of April, 1957, the 6th day of April, 1958 and the 6th day of April, 1959, respectively, as the company in question elects or, in default of election, the year commencing on the 6th day of April, 1959, subject to the proviso that, in any case in which the standard period is the period of one year ending on the 30th day of September, 1956, the year of assessment commencing on the 6th day of April, 1957, shall not be a year of claim if the basis period in relation thereto commenced on a day prior to the 1st day of October, 1955.