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