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Add a Fada:
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chargeable
Usage
chargeable
gain
,
controlled
company
=
gnóchan
inmhuirearaithe
,
cuideachta
rialaithe
marginal
relief
,
resource
tax
chargeable
upon
farm
land
=
faoiseamh
marghanach
,
cáin
acmhainne
inmhuirearaithe
ar
thalamh
feirmeoireachta
any
person
confidentially
employed
by
a
person
chargeable
=
duine
i
bhfostaíocht
mhuiníne
faoi
dhuine
inmhuirir
with
a
proportionate
reduction
in
the
amount
of
the
chargeable
gain
=
faoi
réir
laghdú
cionúireach
ar
mhéid
an
ghnóchain
inmhuirearaithe
chargeable
as
voluntary
dispositions
if
for
inadequate
consideration
=
inmhuirearaithe
mar
dhiúscairtí
saorálacha
más
ar
chomaoin
neamhleor
iad
subject
to
payment
therefor
at
the
rate
for
the
time
being
chargeable
by
law
=
faoi
réir
é
d
'
íoc
as
de
réir
an
ráta
a
bheidh
de
thuras
na
huaire
inéilithe
de
réir
dlí
the
unexpired
portion
of
any
chargeable
accounting
period
current
at
that
date
=
an
chuid
neamhchaite
d
'
aon
tréimhse
chuntasaíochta
inmhuirir
a
bheidh
á
caitheamh
ar
an
dáta
sin
no
tax
shall
be
chargeable
on
any
payment
made
under
the
scheme
after
that
time
=
ní
bheidh
aon
cháin
inmhuirir
i
leith
aon
íocaíocht
a
rinneadh
faoin
scéim
tar
éis
an
ama
sin
certain
contracts
for
sale
of
leasehold
interests
to
be
chargeable
as
conveyances
on
sale
=
conarthaí
áirithe
chun
díol
leasanna
léasacha
a
bheith
le
muirearú
mar
thíolacais
díola
assessable
and
chargeable
in
the
name
of
any
trustee
,
guardian
or
committee
of
such
person
=
inmheasúnaithe
agus
inmhuirir
in
ainm
aon
iontaobhaí
,
caomhnóra
nó
cúraimí
de
chuid
an
duine
sin
the
asset
is
later
disposed
of
by
that
person
in
such
circumstances
that
it
would
be
a
chargeable
gain
=
dhiúscair
an
duine
sin
an
tsócmhainn
ina
dhiaidh
sin
in
imthosca
a
bhéarfadh
gur
ghnóchan
inmhuirearaithe
a
bheadh
ann
any
income
which
is
chargeable
with
tax
by
way
of
deduction
at
the
standard
rate
in
force
for
that
year
=
aon
ioncam
is
inmhuirir
i
leith
cánach
i
modh
asbhainte
de
réir
an
ráta
chaighdeánaigh
a
bheidh
i
bhfeidhm
don
bhliain
sin
chargeable
for
any
month
commencing
...,
for
any
part
of
such
a
month
,
for
each
month
or
part
of
a
month
=
inmhuirir
in
aghaidh
aon
mhí
dar
tosach
,
in
aghaidh
aon
choda
de
mhí
den
sórt
sin
,
in
aghaidh
gach
míosa
nó
coda
de
mhí
conveyances
or
transfers
on
sale
of
any
stocks
or
marketable
securities
shall
be
chargeable
with
stamp
duty
=
beidh
tíolacadh
aon
stoc
nó
urrús
inmhargaidh
nó
a
n
-
aistriú
de
dhroim
díola
inmhuirir
le
dleacht
stampa
the
foreign
tax
not
so
chargeable
which
is
to
be
taken
into
account
shall
be
that
borne
by
the
body
corporate
=
is
í
an
cháin
choigríche
nach
inmhuirir
amhlaidh
a
bheidh
le
cur
i
gcuntas
an
cháin
den
sórt
sin
a
bhéarfaidh
an
comhlacht
corpraithe
where
tax
is
to
be
assessable
and
chargeable
on
the
incomes
of
a
husband
and
wife
as
if
they
were
not
married
=
i
gcás
cáin
a
bheith
inmheasúnaithe
agus
inmhuirir
ar
ioncaim
fearchéile
agus
banchéile
ionann
is
nach
mbeidís
pósta
stamp
duty
shall
not
be
chargeable
upon
any
document
by
which
any
payment
,
refund
,
repayment
or
return
is
made
=
ní
bheidh
dleacht
stampa
inmhuirearaithe
ar
aon
doiciméad
trína
ndéanfar
aon
íocaíocht
,
aisíoc
,
aisíocaíocht
nó
aischur
the
duty
shall
,
in
respect
of
mineral
hydrocarbon
light
oil
chargeable
with
that
duty
be
charged
,
levied
and
paid
=
déanfar
í
a
mhuirearú
,
a
thobhach
agus
a
íoc
i
leith
ola
éadrom
hiodracarbóin
mhianach
ar
arb
inmhuirir
an
dleacht
sin
the
stamp
duties
imposed
by
the
Stamp
Act
upon
a
marketable
security
transferable
by
delivery
shall
not
be
chargeable
=
na
dleachtanna
stampa
a
fhorchuirtear
leis
an
Stamp
Act
ar
urrús
inmhargaidh
is
inaistrithe
trí
sheachadadh
ní
hinmhuirir
iad
to
deliver
a
statement
in
writing
of
the
total
income
in
respect
of
which
he
is
chargeable
to
tax
,
to
notify
the
inspector
=
ráiteas
i
scríbhinn
a
thabhairt
a
inseoidh
an
t
-
ioncam
iomlán
a
bhfuil
sé
inchurtha
faoi
cháin
ina
leith
,
scéala
a
thabhairt
don
chigire
in
a
case
where
an
event
gives
rise
to
any
allowance
as
taking
place
in
a
chargeable
period
so
as
to
duplicate
the
allowance
=
i
gcás
teagmhas
do
bhunú
aon
liúntais
mar
theagmhas
a
tharla
i
dtréimhse
inmhuirearaithe
ar
shlí
a
dhúblódh
an
liúntas
if
the
tax
chargeable
on
those
profits
in
one
State
is
reduced
by
an
amount
equal
to
the
tax
chargeable
on
them
in
the
other
=
má
laghdaítear
an
cháin
is
inmhuirir
ar
na
brabúis
sin
in
aon
Stát
méid
is
ionann
agus
an
cháin
is
inmhuirir
orthu
sa
Stát
eile
the
amount
of
the
gains
arising
to
the
partnership
from
each
and
every
source
chargeable
according
to
the
respective
schedules
=
méid
na
ngnóchan
a
d
'
eascair
don
chomhpháirtíocht
ó
gach
aon
agus
gach
uile
bhunadh
is
inmhuirearaithe
de
réir
na
sceideal
ar
leithligh
other
than
the
rate
expressed
to
be
chargeable
on
the
remainder
of
taxable
income
,
the
balance
shall
be
applied
to
reduce
the
tax
=
seachas
an
ráta
a
shainítear
a
bheith
inmhuirearaithe
ar
fhuílleach
an
ioncaim
inchánach
;
úsáidfear
an
t
-
iarmhéid
chun
an
cháin
a
laghdú
the
amount
of
tax
chargeable
to
the
accountable
person
in
respect
of
the
delivery
by
him
of
the
radio
broadcasting
reception
apparatus
=
méid
na
cánach
is
inmhuirir
ar
an
duine
cuntasach
i
leith
an
ghairis
ghlactha
radio
-
chraolacháin
a
sheachadadh
dó
the
part
to
which
that
person
would
be
entitled
on
a
liquidation
of
the
company
at
the
time
when
the
chargeable
gain
accrues
to
the
company
=
cuid
a
mbeadh
an
duine
sin
ina
teideal
ar
an
gcuideachta
a
leachtú
tráth
an
ghnóchain
inmhuirearaithe
faibhriú
chuig
an
gcuideachta
a
trustee
shall
not
be
chargeable
with
breach
of
trust
or
as
the
case
may
be
with
default
in
administering
the
estate
by
reason
only
of
the
fact
=
ní
bheidh
iontaobhaí
inchúisithe
mar
gheall
ar
shárú
iontaobhais
nó
de
réir
mar
a
bheidh
mar
gheall
ar
mhainneachtain
ag
riaradh
an
estáit
de
bhíthin
amháin
in
the
computation
of
a
chargeable
gain
,
consideration
for
the
disposal
shall
be
brought
into
account
without
any
discount
for
postponement
of
the
right
=
le
linn
gnóchan
inmhuirearaithe
a
bheith
á
ríomh
cuirfear
an
chomaoin
i
leith
na
diúscartha
i
gcuntas
gan
aon
lascaine
mar
gheall
ar
an
gceart
a
iarchur
the
value
of
property
conveyed
by
an
instrument
chargeable
with
duty
in
accordance
with
either
of
those
provisions
shall
be
determined
without
regard
to
...
=
déanfar
luach
maoin
a
thíolacfar
le
hionstraim
is
inchurtha
faoi
dhleacht
de
réir
cheachtar
de
na
forálacha
sin
a
chinneadh
ar
neamhaird
le
...
the
total
tax
-
exclusive
value
of
the
goods
included
in
the
package
in
relation
to
the
delivery
of
which
for
a
separate
consideration
tax
would
be
chargeable
=
luach
cáin
-
eisiata
iomlán
na
n
-
earraí
sa
phacáiste
a
mbeadh
cáin
inmhuirir
i
leith
a
seachadta
ar
chomaoin
ar
leithligh
the
profits
so
chargeable
shall
include
the
amount
of
any
tax
credit
appropriate
to
the
dividend
for
the
payment
of
which
provision
is
made
in
the
said
Article
=
áireofar
sna
brabúis
is
inmhuirir
amhlaidh
méid
aon
chreidmheasa
cánach
is
iomchuí
don
díbhinn
a
bhfuil
foráil
a
íoca
san
Airteagal
sin
so
much
of
those
payments
as
is
equal
to
the
price
which
would
be
chargeable
at
the
time
the
contract
is
entered
into
to
the
person
if
he
were
acquiring
it
on
a
sale
outright
=
cibé
cion
de
na
híocaíochtaí
sin
a
bheidh
comhionann
leis
an
bpraghas
ab
inmhuirir
tráth
déanta
an
chonartha
ar
an
duine
dá
mbeadh
sé
á
fáil
ar
glandíol