#1294120
18.—(1) Más rud é in aon bhliain mheasúnachta go bhfaibhreoidh gnóchan inmhuirearaithe chuig aon duine as sócmhainn a dhiúscairt i modh bronntanais agus go mbeidh aon mhéid cánach gnóchan caipitiúil a measúnaíodh ar an duine sin don bhliain mheasúnachta sin gan íoc dhá mhí dhéag ón dáta ar ar tháinig an cháin chun bheith iníoctha, féadfar, trí mheasúnacht a dhéanfar tráth nach déanaí ná dhá bhliain ón dáta ar ar tháinig an cháin chun bheith iníoctha, cáin ghnóchan caipitiúil a mheasúnú agus a mhuirearú (in ainm an deontóra) ar an deontaí ar mhéid nach mó ná méid an ghnóchain inmhuirearaithe a d'fhaibhrigh amhlaidh, ná nach mó ná an méid sin gnóchan inmhuirearaithe dá dtiocfadh, dá muirearófaí é de réir an ráta a fhoráiltear in alt 3 (3), dliteanas cánach gnóchan caipitiúil ar cóimhéid leis an méid sin cánach gnóchan caipitiúil a bhí gan íoc ag an deontóir.
18.—(1) If in any year of assessment a chargeable gain accrues to any person on the disposal of an asset by way of gift and any amount of capital gains tax assessed on that person for that year of assessment is not paid within twelve months from the date when the tax becomes payable, the donee may, by an assessment made not later than two years from the date when the tax became payable, be assessed and charged (in the name of the donor) to capital gains tax on an amount not exceeding the amount of the chargeable gain so accruing, and not exceeding such an amount of chargeable gains as would, if charged at the rate provided in section 3 (3), result in liability to an amount of capital gains tax equal to the said amount of capital gains tax which was not paid by the donor.