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irish
déanfar
amach
na
méideanna
breise
cánach
ioncaim
agus
forchánach
faoi
seach
le
cois
agus
os
cionn
na
méideanna
…
english
there
shall
be
ascertained
the
additional
amounts
of
income
tax
and
sur
-
tax
respectively
over
and
above
the
amounts
…
irish
ciallaíonn
teorainn
díolúine
ioncaim
an
méid
a
fhionntar
de
réir
alt
101
english
income
exemption
limit
means
the
amount
ascertained
in
accordance
with
section
101
irish
cuntas
ioncaim
english
revenue
account
irish
i
gcás
inar
pearsa
aonair
a
bheidh
ag
gníomhú
i
gcáil
mhuiníneach
nó
ionadaíoch
ar
a
muirearófar
cáin
ioncaim
i
leith
cibé
cion
dá
ioncam
inchánach
english
where
a
person
who
is
charged
to
income
tax
in
respect
of
so
much
of
his
taxable
income
is
an
individual
acting
in
a
fiduciary
or
representative
capacity
irish
aon
dearbhchaillteanas
,
aon
chaillteanas
ionchasach
measta
ioncaim
,
luach
aon
chaillteanais
nó
laghdaithe
is
inchurtha
i
leith
an
dífhostaithe
english
any
actual
loss
,
any
estimated
prospective
loss
of
income
attributable
to
the
dismissal
and
the
value
of
any
loss
or
diminution
irish
iniúchfar
an
t
-
ioncam
ar
bhonn
ráiteas
agus
ar
bhonn
íocaíochtaí
ioncaim
leis
an
gComhphobal
english
the
audit
of
revenue
shall
be
carried
out
on
the
basis
both
of
the
amounts
established
as
due
and
the
amounts
actually
paid
to
the
Community
irish
muirearófar
forcháin
i
leith
ioncaim
aon
phearsan
aonair
d
'
aon
bhliain
ar
mó
a
iomlán
ó
gach
bunadh
don
bhliain
sin
ná
a
gcomhiomlán
seo
english
sur
-
tax
shall
be
charged
in
respect
of
the
income
for
any
year
of
any
individual
the
total
of
which
from
all
sources
for
that
year
exceeds
the
aggregate
of
irish
liúntas
cánach
ioncaim
english
income
tax
allowance
irish
caiteachas
a
eisiamh
faoi
threoir
cánach
ioncaim
barúlaí
,
malairt
muirir
english
exclusion
of
expenditure
by
reference
to
hypothetical
income
tax
,
alternative
charge
irish
Acht
do
mhuirearú
agus
d
'
fhorchur
dleachtanna
áirithe
custam
agus
ioncaim
intíre
,
do
leasú
an
dlí
a
bhaineann
leo
english
an
Act
to
charge
and
impose
certain
duties
of
customs
and
inland
revenue
,
to
amend
the
law
relating
to
them
irish
cuirfidh
coiste
bainistí
cumainn
faoi
deara
go
leagfar
faoi
bhráid
chruinniú
ginearálta
bliantúil
an
chumainn
cuntas
ioncaim
agus
caiteachais
don
tréimhse
english
the
committee
of
management
of
a
society
shall
cause
to
be
laid
before
the
annual
general
meeting
of
the
society
an
income
and
expenditure
account
for
the
period
irish
seachas
an
ráta
a
shainítear
a
bheith
inmhuirearaithe
ar
fhuílleach
an
ioncaim
inchánach
;
úsáidfear
an
t
-
iarmhéid
chun
an
cháin
a
laghdú
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
coláiste
oiliúna
tís
,
Seirbhís
Altranais
an
Airm
,
Ciste
Iontaobhas
na
nOspidéal
,
slánú
easnamh
ioncaim
english
domestic
science
training
collect
,
Army
Nursing
Service
,
Hospitals
Trust
Fund
,
recoupment
of
revenue
deficits
irish
sárú
ar
fhorálacha
Chód
na
Cánach
Ioncaim
a
dhéantar
le
hintinn
chalaoiseach
nó
le
hintinn
díobháil
a
dhéanamh
english
infringements
of
the
provisions
of
the
Code
of
income
tax
committed
with
fraudulent
intention
or
with
the
intention
of
causing
injury
irish
mar
gheall
ar
easpa
nó
easnamh
ioncaim
den
chineál
iomchuí
english
by
reason
of
a
want
or
deficiency
of
income
of
the
relevant
class
irish
i
gcás
nach
mbeidh
duine
faoi
dhliteanas
aon
mhéid
cánach
a
sheoladh
chuig
an
mBailitheoir
do
mhí
chánach
ioncaim
english
where
a
person
is
not
liable
to
remit
to
the
Collector
any
amount
of
tax
for
an
income
tax
month
irish
cumhacht
tuairisceáin
a
chur
ar
gabháil
le
doiciméid
chánach
ioncaim
,
doiciméad
a
chur
ag
gabháil
le
ceann
english
power
to
combine
returns
with
income
tax
documents
,
any
document
may
be
combined
with
one
irish
beidh
cearta
an
cheannaitheora
chun
ioncaim
ón
maoin
ar
fionraí
nó
srianta
le
linn
ré
an
fhéich
english
the
purchaser
irish
aon
sócmhainní
in
ionannas
,
díreach
nó
neamhdhíreach
,
leis
na
cnuaís
ioncaim
as
aon
sócmhainní
den
sórt
sin
english
any
assets
representing
whether
directly
or
indirectly
the
accumulations
of
incomes
arising
from
any
such
assets
irish
na
Coimisinéirí
Ioncaim
do
nochtadh
faisnéise
áirithe
do
dhaoine
áirithe
english
disclosure
of
certain
information
by
the
Revenue
Commissioners
to
certain
persons
irish
gur
as
ioncam
indáilte
go
feadh
méid
an
ioncaim
sin
,
agus
i
ndáil
le
breis
an
dáilte
ar
an
ioncam
sin
,
gur
as
an
ioncam
is
deireanaí
a
tiomsaíodh
a
rinneadh
an
dáileadh
english
the
distribution
was
made
out
of
the
distributable
income
to
the
extent
of
that
income
and
in
relation
to
the
excess
of
the
distribution
over
that
income
out
of
the
most
recently
accumulated
income
irish
cáin
ioncaim
a
asbhaineadh
a
chur
ag
gabháil
le
barántais
díbhinne
agus
úis
english
income
tax
deducted
to
be
annexed
to
dividend
and
interest
warrants
irish
díolúine
comharaíochta
faoisimh
ó
chánachas
dúbailte
i
leith
cánach
ioncaim
lena
n
-
áirítear
barrcháin
english
the
reciprocal
granting
of
relief
from
double
taxation
in
respect
of
income
tax
,
including
super
-
tax
irish
iontrálfar
sa
bhuiséad
an
t
-
ioncaim
...
english
revenue
...
shall
be
entered
in
the
budget
irish
beidh
comhar
creidmheasa
i
dteideal
a
dhíolmhaithe
ó
cháin
ioncaim
english
a
credit
union
shall
be
entitled
to
exemption
from
income
tax
irish
cosc
a
chur
le
himghabháil
fioscach
i
leith
cáin
ioncaim
Chónaidhm
na
Stát
Aontaithe
english
the
prevention
of
fiscal
evasion
in
respect
of
United
States
Federal
income
taxes
irish
a
mhéid
is
inchurtha
an
t
-
ioncam
sin
i
leith
an
barrachais
chánach
ioncaim
english
in
so
far
as
such
income
is
referable
to
the
income
excess
irish
na
foinsí
ioncaim
atá
ar
marthain
english
existing
sources
of
revenue
irish
fás
agus
forbairt
chothrom
na
trádála
a
éascú
agus
cabhrú
tríd
sin
le
ard
-
leibhéil
dearbh
-
ioncaim
a
bhaint
amach
mar
chuspóirí
bunaidh
beartais
gheilleagraigh
english
to
facilitate
the
expansion
and
balanced
growth
of
trade
and
to
contribute
thereby
to
the
promotion
of
high
levels
of
real
income
as
primary
objectives
of
economic
policy
irish
fáithléamh
caiteachais
agus
ioncaim
english
forecasts
of
expenditure
and
revenue
irish
cuntas
ioncaim
agus
caiteachais
english
income
and
expenditure
account
irish
cáin
ar
chineálacha
ioncaim
a
thagann
faoi
réim
na
míreanna
sin
english
tax
on
income
of
descriptions
which
fall
within
those
paragraphs
irish
cibé
acu
ar
mhodh
ioncaim
dó
nó
nach
ea
english
whether
in
the
form
of
income
or
not
irish
an
Chomhdháil
um
Chomhar
Eacnamaíochta
Idirnáisiúnta
chun
cabhrú
le
freastal
do
riachtanais
láithreacha
tíortha
ísealioncaim
ar
leith
english
the
Conference
on
International
Economic
Cooperation
in
order
to
help
meet
the
immediate
needs
of
individual
low
-
income
countries
irish
i
gcás
cáin
a
bheith
inmheasúnaithe
agus
inmhuirir
ar
ioncaim
fearchéile
agus
banchéile
ionann
is
nach
mbeidís
pósta
english
where
tax
is
to
be
assessable
and
chargeable
on
the
incomes
of
a
husband
and
wife
as
if
they
were
not
married
irish
creidmheas
i
gcoinne
aon
cháin
ireannach
is
iníoctha
i
leith
an
ioncaim
sin
english
a
credit
against
any
Irish
tax
payable
in
respect
of
that
income
irish
leanúntas
oibrithe
an
dlí
a
bhaineann
le
cáin
ioncaim
english
the
continuity
of
the
operation
of
the
law
relating
to
income
tax
irish
laghdódar
go
neamhní
an
cháin
ioncaim
is
iníoctha
ag
an
gcuideachta
english
the
income
tax
payable
by
the
company
shall
be
reduced
to
nil
irish
a
chreidiúint
go
raibh
sé
dlite
de
dhuine
cáin
a
chur
ar
aghaidh
i
leith
aon
mhíosa
cánach
ioncaim
áirithe
english
to
believe
that
a
person
was
liable
to
remit
tax
in
relation
to
any
income
tax
month
irish
ní
áireofar
mar
ioncam
chun
aon
chríche
eile
de
chríocha
na
nAchtanna
Cánach
Ioncaim
an
tsuim
is
inmhuirir
i
leith
cánach
english
the
amount
so
charged
to
tax
shall
not
be
treated
as
income
tax
for
any
other
purpose
of
the
Income
Tax
Acts
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