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caipitiúil
Usage
  1. buiséad caipitiúil = capital budget
  2. trealamh caipitiúil = capital goods; capital equipment; producer goods; production goods
  3. an tAcht um Cháin Ghnóchan Caipitiúil = Capital Gains Tax Act
  4. de réir an ráta cánach gnóchan caipitiúil chéanna = at the same rate of capital gains tax
  5. caillteanais cháin ghnóchan caipitiúil a d'fhairbhrigh roimh ... = capital gains tax losses accruing before ...
  6. aon liúntas caipitiúil a d'fhéadfaí a thabhairt anonn agus a thabhairt mar asbhaint = any capital allowance which might have been carried forward and made as a deduction
  7. an chomaoin i leith diúscairt sócmhainní measúnacht i leith cáin ghnóchan caipitiúil = the consideration for the disposal of assets, assessment to capital gains tax
  8. folaíonn sé caiteachas caipitiúil ag cuardach go riaileagartha ar lorg limistéir ina bhfuil mianraí sceidealta = it includes capital expenditure on systematic searching for areas containing scheduled minerals
  9. aon chaiteachas caipitiúil ag déanamh tithe feirme, foirgnimh feirme, íostáin fálta nó oibreacha eile, tabharfar liúntas foirgneamh feirme = any capital expenditure on the construction of farm houses, farm buildings, cottages, fences or other works, there shall be made a farm buildings allowance
  10. ní dhéanfaidh na haisghairmeacha difear don dliteanas cánach gnóchan caipitiúil ná do bhailiú nó do ghnóthú cheachtar de na cánacha sin nó úis orthu = the repeals shall not affect the liability to capital gains tax or the collection or recovery of either of those taxes or of interest thereon