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inmhuirir
Usage
  1. inmhuirireacht i leith cánach = chargeability to tax
  2. méid an tobhaigh is inmhuirir iarbhír = the amount of the levy actually to be charged
  3. duine i bhfostaíocht mhuiníne faoi dhuine inmhuirir = any person confidentially employed by a person chargeable
  4. ní bheidh aon cháin inmhuirir i leith aon íocaíocht a rinneadh faoin scéim tar éis an ama sin = no tax shall be chargeable on any payment made under the scheme after that time
  5. inmheasúnaithe agus inmhuirir in ainm aon iontaobhaí, caomhnóra nó cúraimí de chuid an duine sin = assessable and chargeable in the name of any trustee, guardian or committee of such person
  6. an chuid neamhchaite d'aon tréimhse chuntasaíochta inmhuirir a bheidh á caitheamh ar an dáta sin = the unexpired portion of any chargeable accounting period current at that date
  7. beidh tíolacadh aon stoc nó urrús inmhargaidh nó a n-aistriú de dhroim díola inmhuirir le dleacht stampa = conveyances or transfers on sale of any stocks or marketable securities shall be chargeable with stamp duty
  8. méid na cánach is inmhuirir ar an duine cuntasach i leith an ghairis ghlactha radio-chraolacháin a sheachadadh dó = the amount of tax chargeable to the accountable person in respect of the delivery by him of the radio broadcasting reception apparatus
  9. i gcás cáin a bheith inmheasúnaithe agus inmhuirir ar ioncaim fearchéile agus banchéile ionann is nach mbeidís pósta = where tax is to be assessable and chargeable on the incomes of a husband and wife as if they were not married
  10. déanfar í a mhuirearú, a thobhach agus a íoc i leith ola éadrom hiodracarbóin mhianach ar arb inmhuirir an dleacht sin = the duty shall, in respect of mineral hydrocarbon light oil chargeable with that duty be charged, levied and paid
  11. luach cáin-eisiata iomlán na n-earraí sa phacáiste a mbeadh cáin inmhuirir i leith a seachadta ar chomaoin ar leithligh = 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
  12. inmhuirir in aghaidh aon mhí dar tosach, in aghaidh aon choda de mhí den sórt sin, in aghaidh gach míosa nó coda de mhí = chargeable for any month commencing ..., for any part of such a month, for each month or part of a month
  13. ní áireofar mar ioncam chun aon chríche eile de chríocha na nAchtanna Cánach Ioncaim an tsuim is inmhuirir i leith cánach = the amount so charged to tax shall not be treated as income tax for any other purpose of the Income Tax Acts
  14. aon ioncam is inmhuirir i leith cánach i modh asbhainte de réir an ráta chaighdeánaigh a bheidh i bhfeidhm don bhliain sin = any income which is chargeable with tax by way of deduction at the standard rate in force for that year
  15. na dleachtanna stampa a fhorchuirtear leis an Stamp Act ar urrús inmhargaidh is inaistrithe trí sheachadadh ní hinmhuirir iad = the stamp duties imposed by the Stamp Act upon a marketable security transferable by delivery shall not be chargeable
  16. 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 = 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
  17. is í an cháin choigríche nach inmhuirir amhlaidh a bheidh le cur i gcuntas an cháin den sórt sin a bhéarfaidh an comhlacht corpraithe = the foreign tax not so chargeable which is to be taken into account shall be that borne by the body corporate
  18. áireofar sna brabúis is inmhuirir amhlaidh méid aon chreidmheasa cánach is iomchuí don díbhinn a bhfuil foráil a íoca san Airteagal sin = 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
  19. 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 = 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