This website is in
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 the gains arising to the partnership from each and every source chargeable according to the respective schedules
irish
ní fhéadfar aon táille a mhuirearú maidir le haon chomhairle a thabharfar de dhroim iarratais ón Aire
english
no fee may be charged in respect of any advice that may be given in response to a request from the Minister
irish
mainneachtain inmhuirearacht i leith cánach a chur in iúl, ráiteas bréagach a dhéanamh chun liúntas a fháil
english
failing to notify chargeability to tax, making a false statement to obtain an allowance
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
an tsuim chúiteach a bhaintear den mhuirear allmhairiúcháin
english
the compensatory amount deducted from the import charge
irish
déanfar suim … chun iasachtaí, mar aon le hús ar an gcéanna, i leith seirbhísí caipitiúla a fhuascailt a mhuirearú go bliantúil ar an bPríomh-Chiste nó ar a thoradh fáis
english
a sum of … to redeem borrowings and interest thereon in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof
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
cuir de mhuirear ar an CETRT
english
to charge to the EAGGF
irish
íosmmhuirear
english
minimum charge
irish
cíos iomalairte, aon mhuirear cíosa eile, bunaíonn an deontas feofheirme comhbhainteachas tiarna talún agus tionónta
english
a composition rent, any other charge, the fee farm grant creates the relationship of landlord and tenant
irish
cibé méid d'aon phréimh a mhuirearaítear ar an bhforas go bhfuil fiontar neamhghnách báis i gceist, fiontar neamhghnách mortlaíochta
english
so much of any premium as is charged on the grounds that an exceptional risk of death is involved, exceptional mortality risk
irish
earraí ar ar inmhuirearaithe an dleacht sin a onnmhairiú as an Stát nó a loingsiú nó a thaisceadh i mbanna-stóras lena n-úsáid mar lón loinge
english
the exportation from the State or the shipment or deposit in a bonded warehouse for use as ship
irish
ní dhéanfar gan toiliú ón údarás an teaghais a mhorgáistiú, a mhuirearú ná a choimhthiú seachas trí réadthiomnú nó oibriú dlí
english
the dwelling shall not, without the consent of the authority, be mortgaged, charged or alienated otherwise than by devise or operation of law
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
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
dhiúscair an duine sin an tsócmhainn ina dhiaidh sin in imthosca a bhéarfadh gur ghnóchan inmhuirearaithe a bheadh ann
english
the asset is later disposed of by that person in such circumstances that it would be a chargeable gain
irish
i gcás teagmhas do bhunú aon liúntais mar theagmhas a tharla i dtréimhse inmhuirearaithe ar shlí a dhúblódh an liúntas
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
nach bhfuil an deontaí i dteideal a chur faoi deara í a mhuirearú nó a urrú amhlaidh ar fhoras an toraidh reatha ar an urrús
english
which the donee is not entitled to have so charged or secured on the basis of the current yield on the security
irish
aon mhuirear, eastát, leas nó iontaobhas foirceannadh nó loiceadh
english
the determination or failure of any charge, estate, interest or trust
irish
cíos, cíosmhuirear, cíos feofheirme, cíos cúiteach
english
rent, rentcharge, fee-farm rent, quitrent
irish
faoiseamh marghanach, cáin acmhainne inmhuirearaithe ar thalamh feirmeoireachta
english
marginal relief, resource tax chargeable upon farm land
irish
cigire a dhéanfaidh, go feasach nó go toiliúil, as fabhar, duine a íosmhuirearú nó a fhágáil gan muirearú
english
an inspector who, knowingly or wilfully, through favour, undercharges or omits to charge a person
irish
ní dhearnadh leor-mhuirearú air sna céad-mheasúnachtaí
english
he has been undercharged in the first assessments
irish
beidh na fiacha dá dtugtar tosaíocht ina dtúsmhuirear ar na hearraí nó na héifeachtaí a ndéanfar nó a ndearnadh tochsal orthu
english
the debts to which priority is given shall be a first charge on the goods or effects so distrained on
irish
áit eile ar a mbíonn rochtain ag an bpobal, cibé acu an de cheart nó le cead é agus cibé acu faoi réir muirir nó saor ó mhuirear é
english
other place to which the public have access, whether by right or by permission, and whether subject to or free of charge
irish
cuid a mbeadh an duine sin ina teideal ar an gcuideachta a leachtú tráth an ghnóchain inmhuirearaithe faibhriú chuig an gcuideachta
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
faoi réir laghdú cionúireach ar mhéid an ghnóchain inmhuirearaithe
english
with a proportionate reduction in the amount of the chargeable gain
irish
gnóchan inmhuirearaithe, cuideachta rialaithe
english
chargeable gain, controlled company
irish
ar choinníoll nach ndéanfaidh aon ní aon mhuirear i leith cánach a dhochrú ar an duine sin do ghlacadh bronntanais nó oidhreachta ionaid
english
provided that nothing shall prejudice any charge for tax on the taking by such person of a substituted gift or inheritance
irish
ní thiocfaidh aon mhuirear dá dhíscaoileadh ná dá leachtú
english
its dissolution or liquidation shall not give rise to any imposition
irish
an tAcht Rialtais itiúil (Dola-Bhóithre) chun dolaí a mhuirearú i leith bóithre poiblí a úsáid
english
Local Government (Toll Roads) Act, for the charging of tolls in respect of the use of public roads
irish
gearrmhuirear a ghnóthú, ó na dátaí a mb'iníoctha an cháin a gearrmhuirearaíodh
english
to recover an undercharge, from the dates on which the tax undercharged would have been payable
irish
rinneadh ordú foirceanta nó ritheadh rún le haghaidh foirceannadh toilteanach ina leith, sealbhóirí aon bhintiúir arna n-urrú le haon mhuirear foluaineach
english
a winding up order is made or a resolution for voluntary winding up is passed with respect of it, the holder of any debentures secured by any floating charge
irish
coimeádfaidh an Coiste Rialaithe comhlíonadh na gcoinníollacha faoi bhreithniú, féadfaidh sé táille sheirbhíse a mhuirearú
english
the Governing Committee shall keep the implementation of the conditions under review, it may impose a service charge
irish
inmhuirearaithe mar dhiúscairtí saorálacha más ar chomaoin neamhleor iad
english
chargeable as voluntary dispositions if for inadequate consideration
irish
i gcás a ndáilfear ioncam a ngearrfar formhuirear ina leith
english
where income in respect of which a surcharge is made is distributed
irish
nóta gealltanais tráthchoda, gnóchain a cuireadh faoi mhuirear
english
an instalment promissory note, gains brought into charge
irish
chun an phríomhshuim airgid agus an t-ús a bheidh urraithe leis a bhunú ina mhuirear siúlach fuaidreamhach ar an stoc go léir
english
to create an ambulatory and shifting charge of the principal money and interest secured thereby on all the stock
irish
le haghaidh costais ionchúiseamh coiriúil agus dlí-mhuirear eile
english
for the expenses of criminal prosecutions and other law charges
irish
ní fhanfaidh maoin réadach faoi mhuirear aon suime ná faoi dhliteanas aon suim a íoc i leigh dleachtanna báis
english
real property shall not remain charged with or liable to the payment of any sum for death duties
irish
déanfar í a mhuirearú, a thobhach agus a íoc i leith ola éadrom hiodracarbóin mhianach ar arb inmhuirir an dleacht sin
english
the duty shall, in respect of mineral hydrocarbon light oil chargeable with that duty be charged, levied and paid
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