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caiteachas
expenditure
(n m1)
outlay
(m1)
spending
(m1)
Usage
caiteachas
reatha
=
current
expenditure
caiteachas
poiblí
=
public
expenditure
an
caiteachas
a
íoc
=
to
defray
the
expenses
caiteachas
éigeantach
=
compulsory
expenditure
caiteachas
de
dhroim
...
=
expenditure
arising
from
...
caiteachas
comhchoiteann
áirithe
=
certain
common
items
of
expenditure
príomh
-
cheannteideal
(
caiteachas
)
=
main
heading
(
expenditure
)
caiteachas
infheistíochta
rialtais
=
government
investment
expenditure
caiteachas
díreach
;
speansais
dhíreacha
=
direct
expenses
cláir
nó
cinntí
lena
ngabhann
caiteachas
=
programmes
or
decisions
involving
expenditure
caiteachas
nach
foláir
don
Chomhphobal
a
thabhú
=
expenditure
which
the
Community
has
to
incur
taifead
a
bhaineann
leis
an
gcaiteachas
riaracháin
=
entry
relating
to
the
administrative
expenditure
caiteachas
a
thabhófar
i
gcaitheamh
na
bliana
reatha
=
expenditure
to
be
incurred
during
the
current
year
barrachas
de
bhreis
agus
de
bharr
ar
an
gcaiteachas
...
=
surplus
over
and
above
the
expenditure
...
caiteachas
a
éiríonn
ó
riachtanas
(
de
dhroim
an
Chonartha
)
=
expenditure
necessarily
resulting
(
from
the
Treaty
)
clár
ina
leagfar
amach
an
t
-
ioncam
agus
an
caiteachas
réamh
-
mheasta
=
programme
indicating
anticipated
revenue
and
expenditure
caiteachas
a
eisiamh
faoi
threoir
cánach
ioncaim
barúlaí
,
malairt
muirir
=
exclusion
of
expenditure
by
reference
to
hypothetical
income
tax
,
alternative
charge
caiteachas
i
leith
cáin
a
bhféadfaidh
an
duine
asbhaint
a
éileamh
ina
leith
=
expenditure
for
tax
in
respect
of
which
the
person
may
claim
a
deduction
déanfar
buiséadú
i
gcuntas
speisialta
le
haghaidh
ioncam
agus
caiteachas
...
=
the
revenue
and
expenditure
...
shall
be
budgeted
for
in
a
special
account
tobhach
fostaíochta
don
aos
óg
faoi
chomhair
caiteachas
na
Gníomhaireachta
Fostaíochta
=
a
Youth
Employment
Levy
to
defray
the
expenditure
of
the
Youth
Employment
Agency
sa
chomhréir
inar
íoc
siad
an
caiteachas
ar
dá
bharr
an
faoiseamh
,
i
gcomhréir
leath
má
leath
=
in
the
proportions
in
which
they
bore
the
expenditure
giving
rise
to
the
relief
,
in
the
proportion
of
one
-
half
and
one
-
half
gnóchain
a
ríomh
:
caiteachas
inlamhála
a
choigeartú
ag
féachaint
don
treoir
-
phraghas
do
thomhaltóirí
=
computation
of
gains
:
adjustment
of
allowable
expenditure
by
reference
to
the
consumer
price
index
is
í
an
bhliain
ina
bhonn
-
tréimhse
dar
thabhaigh
sé
an
caiteachas
an
chéad
bhliain
mheasúnachta
iomchuí
=
the
first
relevant
year
of
assessment
is
the
year
in
his
basis
period
for
which
he
incurs
the
expenditure
féachaint
an
bhfuarthas
an
t
-
ioncam
uile
agus
ar
tabhaíodh
an
caiteachas
uile
ar
mhodh
dleathach
rialta
=
examine
whether
all
revenue
has
been
received
and
all
expenditure
incurred
in
a
lawful
and
regular
manner
caiteachas
de
ghné
caiteachais
chaipitiúil
ar
an
innealra
ar
mhodh
athnuachana
,
feabhsaithe
nó
athshuímh
=
expenditure
in
the
nature
of
capital
expenditure
on
the
machinery
by
way
of
renewal
,
improvement
or
reinstatement
a
shuíomh
go
bhfuarthas
an
t
-
ioncam
uile
agus
gur
tabhaíodh
an
caiteachas
uile
ar
mhodh
dleathach
rialta
=
to
establish
that
all
revenue
has
been
received
and
all
expenditure
incurred
in
a
lawful
and
regular
manner
aon
duine
a
thabhaigh
caiteachas
le
fios
feasa
sular
bunaíodh
agus
a
túsaíodh
an
trádáil
ina
n
-
úsáidtear
é
=
a
person
incurring
expenditure
on
know
-
how
before
the
setting
up
and
commencement
of
the
trade
in
which
it
is
used
úsáidfidh
siad
an
t
-
airgead
a
bheidh
chun
creidmheas
na
scéime
le
caiteachas
a
íoc
a
thabhófar
ar
thionscadail
=
the
moneys
standing
to
the
credit
of
the
scheme
shall
be
applied
by
them
for
the
purpose
of
defraying
expenditure
on
projects
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
caiteachas
ar
oibreacha
a
rinneadh
go
hiomlán
nó
go
formhór
chun
amhtháirge
an
mhianaigh
a
chur
faoi
aon
phróis
=
expenditure
on
works
constructed
wholly
or
mainly
for
subjecting
the
raw
product
to
any
process
aon
duine
arbh
éigean
dó
caiteachas
a
thabhú
nó
ar
bhain
caillteanas
airgid
dó
nó
aon
cheataí
nó
míbhuntáiste
eile
=
any
person
who
has
had
to
incur
expense
or
who
has
suffered
financial
loss
or
any
inconvenience
or
other
disadvantage
an
caiteachas
a
tabhaíodh
ag
soláthar
feithicil
lena
mbaineann
an
t
-
alt
seo
de
dhroim
aon
fhoráil
eile
sna
hAchtanna
=
the
expenditure
incurred
on
the
provision
of
a
vehicle
to
which
this
section
applies
in
consequence
of
any
provision
of
the
Acts
an
méid
is
fiú
na
sócmhainní
in
ionannas
leis
an
gcaiteachas
sin
i
ndeireadh
marthanacht
mheasta
an
mhianaigh
réamhráite
=
the
amount
which
the
assets
representing
the
expenditure
are
likely
to
be
worth
at
the
end
of
the
estimated
life
of
the
aforesaid
mine
tagairt
do
choibhéis
na
príomhshuime
iarbhír
,
an
úis
iarbhír
,
an
choimisiúin
iarbhír
agus
na
gcaiteachas
teagmhasach
iarbhír
=
referring
to
the
equivalent
of
the
actual
principal
,
the
actual
interest
and
the
actual
commission
and
incidental
expenses
an
caiteachas
a
tabhaíodh
ag
fáil
aon
talamh
ar
a
bhfuil
an
teach
foirgnithe
nó
ag
fáil
aon
chearta
sa
talamh
nó
thar
an
talamh
sin
=
the
expenditure
incurred
on
the
acquisition
of
,
or
of
rights
in
or
over
,
any
land
on
which
the
house
is
constructed
caiteachas
taiscealaíochta
ar
cóimhéid
leis
an
gcaiteachas
taiscealaíochta
arb
ionannas
dó
na
sócmhainní
nó
an
praghas
a
d
'
íoc
sé
orthu
=
exploration
expenditure
equal
to
the
amount
of
the
exploration
expenditure
which
is
represented
by
the
assets
or
the
price
paid
by
him
for
them
ordú
atharthachta
a
fhorálann
duine
a
mbeidh
breithnithe
,
cinnte
nó
dearbhaithe
gurb
é
athair
linbh
áirithe
é
d
'
íoc
na
gcaiteachas
adhlachta
=
an
affiliation
order
provides
for
the
payment
by
a
person
adjudged
,
found
or
declared
to
be
a
child
caiteachas
cáilitheach
a
thabhaítear
ar
dheisiú
,
ar
chothabháil
nó
ar
aisiriú
foirgnimh
fhormheasta
shuntasaigh
nó
ar
aisiriú
aon
talamh
atá
á
teachtadh
=
qualifying
expenditure
incurred
on
the
repair
,
maintenance
or
restoration
of
an
approved
,
significant
building
or
on
the
restoration
of
any
land
enjoyed
má
bhíonn
an
caiteachas
sin
,
i
gcomórtas
le
haon
mhír
caiteachais
,
beag
ag
féachaint
do
luach
na
sócmhainne
díreach
sular
tabhaíodh
an
chéad
mhír
caiteachais
eile
=
in
a
case
where
such
expenditure
is
,
compared
with
any
item
of
expenditure
,
disproportionately
small
having
regard
to
the
value
of
the
asset
before
the
subsequent
item
of
expenditure
was
incurred