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irish
frithsheachaint; ciallaíonn cuideachta cháinfhaoisimh comhlacht corpraithe a d'éiligh …
english
anti-avoidance; tax-relieved company means a body corporate which has claimed …
irish
sa dóigh go n-asbhainfear as an ús a bheadh, mura mbeadh sin, infhaoisimh méid is ionann agus an t-ús ar an méid caipitil a aisghabhadh amhlaidh
english
so that out of the interest otherwise eligible for relief there shall be deducted an amount equal to interest on the amount of capital so recovered
irish
i gcás ina ndéanfaidh pearsa aonair a bheidh cáilithe le haghaidh an fhaoisimh suibscríobh le haghaidh scaireanna cáilithe i gcuideachta cháilitheach
english
where an individual who qualifies for the relief subscribes for eligible shares in a qualifying company
irish
ciallaíonn cuideachta cháinfhaoisimh comhlacht corpraithe a d'éiligh agus atá i dteideal faoiseamh a fháil ó cháin
english
tax-relieved company means a body corporate which has claimed and is entitled to relief from tax
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