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oidhreachta
Usage
  1. oidhreachtaí = inheritances
  2. oidhreachtán teaghlaigh, fotheach, ráta bardasach = domestic hereditament, outhouse, municipal rate
  3. cáin bhronntanais, cáin oidhreachta, cáin mhaoine cónaithe = gift tax, inheritance tax, residential property tax
  4. baineann an t-alt seo leis na hoidhreachtáin seo a leanas, eadhon = this section applies to the following hereditaments, namely
  5. cabhair chun cultúr agus caomhnú na hoidhreachta a chur ar aghaidh = aid to promote culture and heritage conservation
  6. caomhnú agus coimirciú na hoidhreachta cultúrtha de thábhacht Eorpach = conservation and safeguarding of cultural heritage of European significance
  7. cáin oidhreachta, luach inchánach gach oidhreachta inchánach a ghlacfaidh comharba = inheritance tax, the taxable value of every taxable inheritance taken by a successor
  8. folaíonn oidhreachtán gach talamh, tionóntán, foirgneamh agus maoin eile, corpraithe nó neamhchorpraithe, faighteoir = hereditament includes all lands, tenements, buildings and other properties, corporeal or incorporeal, recipient
  9. is páirt den oidhreachtán clós, fotheach nó comhghabhálas, gairdín a theachtar de ghnáth leis an teach cónaithe iomchuí = the hereditament is partly comprised of a yard, out-office or appurtenance, garden usually enjoyed with the relevant dwelling
  10. ciallaíonn halla pobail aon oidhreachtán seachas oidreachtán atá díolmhaithe ó rátáil a úsáidtear chun críocha áineasa nó sóisialta = community hall means any hereditament other than a hereditament exempted from rating and used for recreational or social purposes
  11. ar choinníoll nach ndéanfaidh aon ní aon mhuirear i leith cánach a dhochrú ar an duine sin do ghlacadh bronntanais nó oidhreachta ionaid = provided that nothing shall prejudice any charge for tax on the taking by such person of a substituted gift or inheritance
  12. agus as a haithle sin go ndéanfadh na hIontaobhaithe na hoidhreachtáin sin a deonaíodh ansin roimhe seo a theachtadh go hiomlán ar iontaobhas do ... = and the Trustees should thereupon hold the said hereditaments thereinbefore granted upon trust for ...
  13. folaíonn maoin ainmhithe fiáine i mbraighdeanas agus oidhreachtáin neamhchorpracha (éasúintí, profits prendre) ach ní fholaíonn sí rud nach bhfuil ann ach áineas nó taitneamhacht = property includes wild animals in captivity and in corporeal hereditaments (easements, profits prendre) but not a mere pleasure or amenity