neamhluaite – English Translation – Keybot Dictionary

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  4 Hits www.citizensinformation.ie  
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Scaireanna nó urrúis neamhluaite cuideachta atá i mbun gnó chomh fada is go bhfuil an chuideachta ionchorpraithe agus go gcomhlíonann na scaireanna riachtanais áirithe atá sainithe in alt 93 den Acht Comhdhlúite Cánach Fáltas Caipitiúil 2003 agus leagtha síos in IT 39 (Aguisín 3).
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Any land or buildings, machinery or plant in the State that are owned by the disponer but used wholly or mainly for the purpose of a business carried on by a company controlled by the disponer or by a partnership of which the disponer was a partner. The shares in the company or the partnership interest must be taken by the beneficiary together with the lands, buildings, machinery or plant in order for those assets to qualify for the relief.
  8 Hits www.revenue.ie  
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Tá faoiseamh ó cháin ioncaim, faoi réir ag coinníollacha, ar fáil do dhaoine aonair a dhéanann caipiteal riosca fadtéarmach a infheistiú i ngnáthscaireanna cuideachtaí neamhluaite atá lonnaithe sa Stát nó sa Limistéar Eorpach Eacnamaíoch agus a bhfuil bunaíocht cháilithe acu sa Stát agus atá gníomhach i dtionscail áirithe déantúsaíochta agus/nó seirbhíse sa Stát.
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Subject to conditions, relief from income tax is available by way of a deduction from income to individuals who invest long-term risk capital in ordinary shares of unquoted companies resident in the State or resident in the European Economic Area with a qualifying establishment in the State and who are engaged in certain manufacturing and/or service industries in the State. In addition, research and development projects, undertaken with a view to the carrying out of such trades can also qualify for relief. The maximum aggregate amount of investment for which a person can get relief in any one year is €150,000 while the minimum investment in any one company must be €250.