This website is in
irish
aon chaiteachas caipitiúil ag déanamh tithe feirme, foirgnimh feirme, íostáin fálta nó oibreacha eile, tabharfar liúntas foirgneamh feirme
english
any capital expenditure on the construction of farm houses, farm buildings, cottages, fences or other works, there shall be made a farm buildings allowance
irish
tá buanfhoirgnimh ar an talamh agus gur talamh atá foghabhálach nó cumhalda do na foirgnimh sin an chuid den talamh nach bhfuil fúthu
english
there are permanent buildings on the land and that the portion of the land not covered by those buildings is subsidiary and ancillary to them
irish
tá an chuid den talamh nach bhfuil faoi na foirgnimh amhlaidh ag foghabháil agus ag comhghabháil leo
english
the portion of the land not so covered by buildings is subsidiary and ancillary to the buildings
irish
maidir le foirgnimh a thóg léasaí de bhun cúnant ina léas na foirgnimh faoi chuimsiú an léasa a aisiriú i gcás a scriosta le tine
english
buildings erected by a lessee in pursuance of a covenant in his lease to reinstate the buildings comprised in the lease in the event of their destruction by fire
irish
na foirgnimh sa léas a aisiriú i gcás a millte ag tine nó eile
english
to reinstate the buildings in the event of their destruction by fire or otherwise
irish
folaíonn sé foirgnimh feirme, tithe feirme agus maintithe, talamh talmhaíochta, talamh féaraigh agus talamh coille
english
it includes farm buildings, farm houses and mansion houses, agricultural land, pasture and wood land
irish
ciallaíonn sócmhainní dochta innealra, gléasra, trealamh, talamh, foirgnimh, seirbhísí agus oibreacha eile de chuid nó le haghaidh gnóthais tionscail
english
fixed assets means machinery, plant, equipment, land, buildings, services and other works of or for an industrial undertaking
irish
folaíonn talamh measáistí, tionóntáin agus oidreachtáin, tithe agus foirgnimh faoi aon tionacht
english
land includes messuages, tenements and hereditaments, house and buildings of any tenure
irish
cealú na dleachta stampa ar chonarthaí chun foirgnimh oifige a fhoirgniú, a bheartaítear a úsáid mar oifigí
english
abolition of stamp duty on contracts for construction of office buildings, intended for use as offices
irish
caiteachas cáilitheach a thabhaítear ar dheisiú, ar chothabháil nó ar aisiriú foirgnimh fhormheasta shuntasaigh nó ar aisiriú aon talamh atá á teachtadh
english
qualifying expenditure incurred on the repair, maintenance or restoration of an approved, significant building or on the restoration of any land enjoyed
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