- Rialtas › Airgeadas Poiblí Government › Government Finances
#2651
- income tax s
- en
I gcás go mbeidh teideal ann ar shochar breise den sórt sin i leith tréimhse a dtiteann cuid di roimh an gcéad Luan i mí Aibreán de bhliain sochair, agus cuid di ar an gcéad Luan i mí Aibreán de bhliain sochair, nó dá éis, is é a bheidh sa bhliain chánach ioncaim a fhorordaítear chun críche alt 75 (1) (a) den Acht an dara bliain chánach ioncaim dheireanach roimh thús na bliana sochair sin...
Where entitlement to such additional benefit exists in respect of a period part of which is before and part of which includes or is after the first Monday in April in a benefit year, the income tax year prescribed for the purpose of section 75 (1) (a) of the Act shall be the second last income tax year before the beginning of that benefit year...