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3,243 toradh in 766 doiciméad

  1. #1087366

    ciallaíonn “lónlann” pronnlann, óstán, teach iostais, teach aíochta, teach lóistín, café, tae-sheomra, ceaintín nó club;

    "catering establishment" means a restaurant, hotel, boarding house, guest house, lodging house, café, tea-room, canteen or club;

    Uimhir 39 de 1956: AN tACHT TORADH DÉIRÍOCHTA (PRAGHAS A DHÉANAMH SEASMHACH) (LEASÚ), 1956

  2. #619327

    Teach solais North Foreland soir, Teach solais nua Dungeness ó dheas

    North Foreland lighthouse east, Dungeness new lighthouse south

    RIALACHÁN (AE) Uimh. 1380/2013 Ó PHARLAIMINT NA HEORPA AGUS ÓN GCOMHAIRLE an 11 Nollaig 2013 maidir leis an gComhbheartas Iascaigh, lena leasaítear Rialachán (CE) Uimh. 1954/2003 ón gComhairle agus Rialachán (CE) Uimh. 1224/2009 ón gComhairle agus lena n-aisghairtear Rialachán (CE) Uimh. 2371/2002 ón gComhairle, Rialachán (CE) Uimh. 639/2004 ón gComhairle agus Cinneadh 2004/585/CE ón gComhairle

  3. #1087901

    (b) aon ospidéal, sanatóir, urchosclann, teach altranais, teach eadarshláinte, nó bunachas dá shamhail,

    ( b ) any hospital, sanatorium, preventorium, nursing home, convalescent home, or similar establishment,

    Uimhir 42 de 1956: AN tACHT BAINNE AGUS DÉIRITHE (LEASÚ), 1956

  4. #1087903

    (c) aon óstán, pronnlann, club, teach aíochta, teach iostais, campa saoire, óstlann nó bunachas dá shamhail.

    ( c ) any hotel, restaurant, club, guest house, boarding house, holiday camp, hostel or similar establishment.

    Uimhir 42 de 1956: AN tACHT BAINNE AGUS DÉIRITHE (LEASÚ), 1956

  5. #1097872

    AN tACHT UM AN TEACH TÉARNAIMH TEACH LORCAIN (CAIRT A LEASÚ), 1958.

    THE CONVALESCENT HOME STILLORGAN (CHARTER AMENDMENT) ACT, 1958

    Uimhir 1 (Príobháideach) de 1958: AN tACHT UM AN TEACH TÉARNAIMH TEACH LORCAIN (CAIRT A LEASÚ), 1958

  6. #1097958

    AN tACHT UM AN TEACH TÉARNAIMH TEACH LORCAIN (CAIRT A LEASÚ), 1958

    No. 1/1958 (Private): THE CONVALESCENT HOME STILLORGAN (CHARTER AMENDMENT) ACT, 1958

    Uimhir 1 (Príobháideach) de 1958: AN tACHT UM AN TEACH TÉARNAIMH TEACH LORCAIN (CAIRT A LEASÚ), 1958

  7. #1344680

    (a) teach cónaithe seachas teach beag cónaithe a bheith ligthe, agus

    ( a ) a dwelling other than a small dwelling is let, and

    Uimhir 35 de 1978: AN tACHT RIALTAIS ÁITIÚIL (FORÁLACHA AIRGEADAIS), 1978

  8. #1511153

    (4) (a) Féadfaidh duine a bheartóidh teach banaltrais a sheoladh, sula ndéanfaidh sé iarratas faoi fho-alt (3) chun an teach a chlárú, iarratas a dhéanamh chuig an mbord sláinte ar ina limistéar feidhmiúcháin a bheidh an teach suite ar dhearbhú ón mbord gur duine oiriúnach é chun teach banaltrais a sheoladh agus má dhéanann sé amhlaidh agus má íocann sé an táille fhorordaithe leis an mbord, tabharfaidh an bord ráiteas i scríbhinn uaidh don duine á dhearbhú gur duine oiriúnach é chun teach banaltrais a sheoladh murar ciontaíodh an duine i gcion faoin Acht seo nó faoi Acht 1964 nó in aon chion eile de shaghas a d'fhágfadh an duine neamhoiriúnach chun teach banaltrais a sheoladh.

    ( 4 ) ( a ) A person who proposes to carry on a nursing home may, before making an application under subsection (3) for the registration of the home, apply to the health board in whose functional area the home will be situated for a declaration by it that he is a suitable person to carry on a nursing home and, if he does so and pays the prescribed fee to the board, the board shall, unless the person has been convicted of an offence under this Act or the Act of 1964 or of any other offence that is such as to render the person unfit to carry on a nursing home, give to the person a statement by it in writing declaring that he is a suitable person to carry on a nursing home.

    Uimhir 23 de 1990: AN tACHT SLÁINTE (TITHE BANALTRAIS), 1990

  9. #1844258

    Teach solais North Foreland soir, Teach solais nua Dungeness ó dheas

    North Foreland lighthouse east, Dungeness new lighthouse south

    NoDG-2013-02013R1380_EN-GA-DWN

  10. #2863328

    ciallaíonn ‘teach réamhdhéanta’ teach a dhéantar as an láthair agus atá réidh lena chóimeáil;

    ‘prefabricated house’ means a house that is manufactured off-site and is ready to assemble;

    Rialachán Cur Chun Feidhme (AE) 2023/1470 ón gCoimisiún an 17 Iúil 2023 lena leagtar síos na sonraíochtaí modheolaíochta agus teicniúla i gcomhréir le Rialachán (AE) 2016/792 ó Pharlaimint na hEorpa agus ón gComhairle a mhéid a bhaineann leis an innéacs praghsanna tithe agus leis an innéacs praghsanna tithíochta úinéir-áitithe, agus lena leasaítear Rialachán Cur Chun Feidhme (AE) 2020/1148 ón gCoimisiún (Téacs atá ábhartha maidir le LEE)

  11. #467718

    (8) Más rud é go dtarlóidh an teagmhas a luaitear i bhfo-alt (7)(b) sa tréimhse iomchuí i ndáil le teach is áitreabh cáilitheach, déanfar an duine a n-aistreoidh úinéireacht leas an léasóra sa teach chuige nó chuici a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, méid caiteachais athchóirithe i ndáil leis an teach atá ar cóimhéid leis an méid den chaiteachas athchóirithe a áiríodh, faoi alt 380E(8) nó faoin alt seo (ar leith ó fho-alt (5)(b)), a bheith tabhaithe ag an léasóir sa tréimhse cháilitheach i ndáil leis an teach, ach, i gcás duine a cheannóidh teach den sórt sin, ní mó an méid a áireofar amhlaidh mar chaiteachas a thabhaigh an duine sin ná—

    (8) Where the event mentioned in subsection (7)(b) occurs in the relevant period in relation to a house which is a qualifying premises, the person to whom the ownership of the lessor’s interest in the house passes shall be treated for the purposes of this section as having incurred in the qualifying period an amount of conversion expenditure in relation to the house equal to the amount of the conversion expenditure which under section 380E(8) or under this section (apart from subsection (5)(b)) the lessor was treated as having incurred in the qualifying period in relation to the house, but, in the case of a person who purchases such a house, the amount so treated as having been incurred by such person shall not exceed—

    AN tACHT AIRGEADAIS, 1999

  12. #467749

    (6) Más rud é go dtarlóidh an teagmhas a luaitear i bhfo-alt (5)(b) sa tréimhse iomchuí i ndáil le teach is áitreabh cáilitheach, déanfar an duine a n-aistreoidh úinéireacht leas an léasóra sa teach chuige nó chuici a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, méid caiteachais iomchuí i ndáil leis an teach atá ar cóimhéid leis an méid den chaiteachas iomchuí a áiríodh, faoi alt 380E(8) nó faoin alt seo (ar leith ó fho-alt (3)(b)), a bheith tabhaithe ag an léasóir sa tréimhse cháilitheach i ndáil leis an teach, ach, i gcás duine a cheannóidh teach den sórt sin, ní mó an méid a áireofar amhlaidh mar chaiteachas a thabhaigh an duine sin ná—

    (6) Where the event mentioned in subsection (5)(b) occurs in the relevant period in relation to a house which is a qualifying premises, the person to whom the ownership of the lessor’s interest in the house passes shall be treated for the purposes of this section as having incurred in the qualifying period an amount of relevant expenditure in relation to the house equal to the amount of the relevant expenditure which under section 380E(8) or under this section (apart from subsection (3)(b)) the lessor was treated as having incurred in the qualifying period in relation to the house, but, in the case of a person who purchases such a house, the amount so treated as having been incurred by such person shall not exceed—

    AN tACHT AIRGEADAIS, 1999

  13. #1364752

    —I gcás a ndíolfar earraí le ceannaitheoir a dhéileálann mar thomhaltóir agus go ndéanfaidh an ceannaitheoir comhaontú i ndáil leis an díol le duine eile a ghníomhaíonn i gcúrsa gnó (dá ngairtear teach airgeadais san alt seo) chun airgead a d'íoc an teach airgeadais leis an díoltóir maidir le praghas na n-earraí a aisíoc leis an teach airgeadais, measfar gur páirtí sa díol an teach airgeadais agus beidh an teach airgeadais agus an díoltóir freagrach, i gcomhpháirt agus go leithleach, don cheannaitheoir mar gheall ar an gconradh díolacháin a shárú agus mar gheall ar aon mhífhaisnéis a thug an díoltóir maidir leis na hearraí.

    —Where goods are sold to a buyer dealing as consumer and in relation to the sale an agreement is entered into by the buyer with another person acting in the course of a business (in this section referred to as a finance house) for the repayment to the finance house of money paid by the finance house to the seller in respect of the price of the goods, the finance house shall be deemed to be a party to the sale and the finance house and the seller shall, jointly and severally, be answerable to the buyer for breach of the contract of sale and for any misrepresentations made by the seller with respect to the goods.

    Uimhir 16 de 1980: AN tACHT UM DHÍOL EARRAÍ AGUS SOLÁTHAR SEIRBHÍSÍ, 1980

  14. #1543199

    Baile na Scornaí, Bóthar na Bruíne, Tamhlacht-Abhainn Bheag, Tamhlacht-Béalgard, Tamhlacht-Fothair Cearn, Tamhlacht-Radharc an Ghleanna, Tamhlacht-Ráth Miontáin, Tamhlacht-Cill an Ardáin, Tamhlacht-Coill Tuibear, Tamhlacht-Coill an Rí, Tamhlacht-Glaise an Mhuilinn, Tamhlacht-an Sean-Bhábhún, Tamhlacht-Achadh an Tobair, Tamhlacht-Teach Motháin, Teach Mealóg-an Chufróg, Teach Mealóg-an Tiníl, Teach Mealóg-Orwell, Teach Mealóg-an Coirneach, Sráidbhaile Theach Mealóg, Tír an Iúir-San Séamas;

    Four. Ballinascorney, Bohernabreena, Tallaght-Avonbeg, Tallaght-Belgard, Tallaght-Fettercairn, Tallaght-Glenview, Tallaght-Jobstown, Tallaght-Killinardan, Tallaght-Kiltipper, Tallaght-Kingswood, Tallaght-Millbrook, Tallaght-Oldbawn, Tallaght-Springfield, Tallaght-Tymon, Templeogue-Cypress, Templeogue-Limekiln, Templeogue-Orwell, Templeogue-Osprey, Templeogue Village, Terenure-St.

    Uimhir 19 de 1998: AN tACHT TOGHCHÁIN (LEASÚ) (UIMH. 2), 1998

  15. #490738

    (a) ospidéal, teach téarnaimh nó teach do dhaoine a bhfuil míchumas coirp nó meabhrach orthu nó cóiríocht atá coimhdeach le hospidéal nó teach den sórt sin,

    (a) a hospital, convalescent home or home for persons suffering from physical or mental disability or accommodation ancillary to such hospital or home,

    AN tACHT LEASA SHÓISIALAIGH AGUS PINSEAN (UIMH. 2) 2009

  16. #1063826

    (4) San alt seo folaíonn an focal “ospidéal” sanatorium, teach máithreachais, teach altranais, teach eadarshláinte, teaghlach contae, urchosclann, ionad athinmheachain, saotharlann, clinic, slánlann, stáisiún céad-chabhrach, íclann nó foras dá samhail sin.

    (4) In this section, the word "hospital" includes sanatorium, maternity home, nursing home, convalescent home, county home, preventorium, rehabilitation centre, laboratory, clinic, health centre, first-aid station, dispensary or similar institution.

    Uimhir 18 de 1954: AN tACHT COSANTA, 1954

  17. #1216382

    —Measfar chun críocha an Achta seo teach a bheith plódaithe aon tráth nuair is amhlaidh don líon daoine a chodlaíonn de ghnáth sa teach agus don uimhir seomraí atá sa teach

    —A house shall for the purposes of this Act be deemed to be overcrowded at any time when the number of persons ordinarily sleeping in the house and the number of rooms therein either—

    Uimhir 21 de 1966: ACHT NA dTITHE, 1966

  18. #1216423

    —(1) I gcás inarb é tuairim údaráis tithíochta go bhfuil teach ar aon slí neamhoiriúnach chun daoine conaí ann seirbheálfaidh an t-údarás, murab é a dtuairim freisin nach féidir an teach a dhéanamh oiriúnach sa tslí sin ar chostas réasúnach, ar úinéir an agus, chomh fada agus is féidir le réasún an duine sin a fháil amach, ar aon duine eile a bhfuil leas aige sa teach mar mhorgáistí, tionónta nó eile fógra i scríbhinn (dá ngairtear fógra deisiúcháin san Acht seo) ag sonrú na n-ábhar a líomhnaítear ina leith go bhfuil an teach neamhoiriúnach chun daoine cónaí ann agus á cheangal ar an úinéir cibé oibreacha is gá chun an teach, maidir leis na hábhair a shonrófar san fhógra, a dhéanamh oiriúnach chun daoine cónaí ann a dhéanamh laistigh de cibé tréimhse a shonrófar san fhógra agus nach giorra ná ocht lá is fiche dar tosach dáta an fhógra, agus, go háirithe, féadfaidh fógra deisiúchán, más oiriúnach leis an údarás, na hoibreacha a shonrú is gá, i dtuairim an údaráis, chun an teach a dhéanamh oiriúnach chun daoine conaí ann nó creatlach an a chosc ó mheath agus déanfaidh an t-úinéir sin, a sheirbhísigh nó a ghníomhairí na hoibreacha is gá chun ceanglais an fhógra a chomhlíonadh agus féadfaidh sé agus siad dul isteach ar aon talamh chun na críche sin.

    —(1) Where a housing authority are of opinion that a house is unfit for human habitation in any respect, the authority shall, unless they are also of opinion that the house is not capable of being rendered so fit in such respect at a reasonable expense, serve on the owner of the house and, in so far as it is reasonably practicable to ascertain such person, on any other person having an interest in the house whether as mortgagee, tenant or otherwise, a notice in writing (in this Act referred to as a repairs notice) specifying the matters in respect of which it is alleged that the house is unfit for human habitation and requiring the owner to execute, within a period specified in the notice, being not less than twenty-eight days beginning on the date of the notice, such works as may be necessary to make the house, as respects the matters specified in the notice, fit for human habitation, and in particular, a repairs notice may, if the authority think fit, specify the works which are, in the opinion of the authority, necessary to make the house so fit for human habitation or to prevent the structure of the house deteriorating, and such owner, his servants or agents shall carry out the works necessary to comply with the requirements of the notice and may, for that purpose, enter on any land.

    Uimhir 21 de 1966: ACHT NA dTITHE, 1966

  19. #1249696

    —(1) I gcás inar dóigh le húdarás tithíochta gur chuir duine faoi deara, nó gur cheadaigh duine, chun forálacha an Achta seo a sheachaint, teach meath an oiread sin nach teach ináitrithe feasta é, féadfaidh an t-údarás más oiriúnach leo, d'ainneoin an riocht ina bhfuil an teach nó costas a dheisithe, fógra scríofa (dá ngairtear fógra athshuímh san Acht seo) a sheirbheáil ar úinéir an agus, a mhéid is féidir le réasún an duine sin a fháil amach, ar aon duine eile ag a bhfuil leas sa teach mar mhorgáistí, tionónta nó eile, á cheangal ar an úinéir cibé oibreacha is gá chun an teach a dhéanamh oiriúnach chun daoine cónaí ann a dhéanamh laistigh de thréimhse a shonrófar san fhógra agus nach giorra ná ocht lá is fiche dar tosach dáta an fhógra a sheirbheáil agus, go háirithe, sonróidh fógra athshuímh an tréimhse a fhéadfar achomharc a dhéanamh lena linn faoi alt 72 d'Acht 1966 i gcoinne an fhógra agus féadfaidh sé, más oiriúnach leis an údarás, na hoibreacha a shonrú is gá, dar leis an údarás, chun an teach a dhéanamh oiriúnach chun daoine cónaí ann agus déanfaidh an t-úinéir sin, a sheirbhísigh nó a ghníomhairí na hoibreacha is gá chun ceanglais an fhógra a chomhlíonadh agus féadfaidh siad dul isteach ar aon talamh chun na críche sin.

    —(1) Where a housing authority are of opinion that a person has, for the purpose of avoiding the provisions of this Act, caused or permitted a house to deteriorate to the extent that it ceases to be a habitable house, the authority if they think fit may, notwithstanding the condition of the house or the cost of repairs, serve on the owner of the house and, in so far as it is reasonably practicable to ascertain such person, on any other person having an interest in the house whether as mortgagee, tenant or otherwise, a notice in writing (in this Act referred to as a reinstatement notice) requiring the owner to execute, within a period specified in the notice being not less than twenty eight days beginning on the date of service of the notice, such works as may be necessary to make the house fit for human habitation and in particular, a reinstatement notice shall specify the period within which an appeal may be made under section 72 of the Act of 1966 against the notice and may, if the authority think fit, specify the works which are, in the opinion of the authority, necessary to make the house fit for human habitation, and such owner, his servants or agents shall carry out the works necessary to comply with the requirements of the notice and may, for that purpose, enter on any land.

    Uimhir 16 de 1969: ACHT NA dTITHE, 1969

  20. #1259364

    —Leasaítear leis seo alt 33 (1) d'Acht 1966 trí “nó faoi alt 5 den Acht um Chuideachta Forbartha Aerfort Neamhchustam na Sionna Teoranta (Leasú), 1963 (is cás a bhaineann le teach a dtabharfar an deontas ina leith faoin alt sin 5 (2) agus a chríochnófar tar éis an 31ú lá de Mhárta, 1969), nó i gcás teach a thógfaidh Coimisiún na Talún, nó a thógfar le cabhair deontais ó Choimisiún na Talún, de bhun alt 12 den Irish Land Act, 1903, arna leathnú le halt 22 den Acht Talmhan, 1927 (ar cás é inar tar éis an 31ú lá de Mhárta, 1969, a chríochnófar an teach agus go gcomhlíonfaidh achar iomlán a chuid urlár, i gcás teach ar tosaíodh á thógáil roimh an 1ú lá de Dheireadh Fómhair, 1969, na ceanglais atá in alt 15 (1) (a), i gcás teach ar tosaíodh á thógáil an 1ú lá de Dheireadh Fómhair, 1969, nó dá éis, agus an 31ú lá de Nollaig, 1970, nó roimhe, atá in alt 15 (4) (b) nó, i gcás teach ar tosaíodh á thógáil tar éis an 31ú lá de Nollaig, 1970, atá in alt 15 (6) (b) den Acht seo),” a chur isteach roimh “nó i gcás deontas a thabhairt” agus trí “a thóg Coimisiún na Talún nó” a chur isteach roimh “lena mbaineann an deontas”.

    —(1) Section 33 (1) of the Act of 1966 is hereby amended by the insertion before "or in case a grant is made" of "or under section 5 (2) of the Shannon Free Airport Development Company Limited (Amendment) Act 1963 (the case being one in which the house in respect of which the grant under the said section 5 (2) is made is completed after the 31st day of March, 1969), or in case a house is erected by the Land Commission, or with the aid of a grant from the Land Commission, in pursuance of section 12 of the Irish Land Act, 1903, as extended by section 22 of the Land Act, 1927 (the case being one in which the house is completed after the 31st day of March, 1969, and the total area of all its floors satisfies the requirements, in the case of a house the erection of which commenced before the 1st day of October, 1969, of section 15 (1) (a), in the case of a house the erection of which commenced on or after the 1st day of October, 1969, and on or before the 31st day of December, 1970, of section 15 (4) (b) or, in the case of a house the erection of which commenced after the 31st day of December, 1970, of section 15 (6) (b) of this Act)," and by the insertion before "to which the grant relates" of "erected by the Land Commission or".

    Uimhir 18 de 1970: ACHT NA dTITHE, 1970

  21. #1511131

    —(1) Ní sheolfaidh duine teach banaltrais mura mbeidh an teach cláraithe agus murab é an duine an dílseánach cláraithe ar an teach.

    —(1) A person shall not carry on a nursing home unless the home is registered and the person is the registered proprietor thereof.

    Uimhir 23 de 1990: AN tACHT SLÁINTE (TITHE BANALTRAIS), 1990

  22. #156292

    (c) i gcás iasachta chun teach a thógáil nár críochnaíodh a fhothaí roimh an 6ú lá d'Fheabhra, 1979, nó i gcás iasachta chun teach a fháil nach ndearnadh an conradh chun é a fháil roimh an 6ú lá d'Fheabhra, 1979, i gcás go bhfuil an teach sin suite ar oileán a shonraítear sa Dara Sceideal, £10,000 nó 95% de luach an (gan suim aon deontais a áireamh a íocadh faoi aon achtachán i leith an teach sin a thógáil nó a fháil), cibé acu is lú,

    (c) in the case of a loan for the construction of a house the foundations of which were not completed before the 6th day of February, 1979 or in the case of a loan for the acquisition of a house the contract for the acquisition of which was not made before the 6th day of February, 1979, where such house is located on an island specified in the Second Schedule, £10,000 or 95% of the value of the house (excluding the amount of any grant paid under any enactment in respect of such construction or acquisition), whichever is the less,

    Ionstraimí Reachtúla: 1980

  23. #156293

    (d) i gcás iasachta chun teach a thógáil nár críochnaíodh a fhothaí roimh an 1ú lá d'Fheabhra, 1980 nó i gcás iasachta chun teach a fháil nach ndearnadh an conradh chun é a fháil roimh an 1ú lá d'Fheabhra, 1980, i gcás go bhfuil an teach sin suite ar oileán a shonraítear sa Dara Sceideal, £13,000 nó 95% de luach an (gan suim aon deontais a áireamh a íocadh faoi aon achtachán i leith an teach sin a thógáil nó a fháil), cibé acu is lú.

    (d) in the case of a loan for the construction of a house the foundations of which were not completed before the 1st day of February, 1980 or in the case of a loan for the acquisition of a house the contract for the acquisition of which was not made before the 1st day of February, 1980, where such house is located on an island specified in the Second Schedule, £13,000 or 95% of the value of the house (excluding the amount of any grant paid under any enactment in respect of such construction or acquisition), whichever is the less.

    Ionstraimí Reachtúla: 1980

  24. #156446

    (2) I gcás go ndíolann an t-údarás teach faoi alt 90 d'Acht 1966, ar an 22ú lá de Shamhain, 1976, nó dá éis sin, le duine nach tionónta den teach é, ní bheidh fóirdheontas iníoctha ach amháin i gcás gur teach nua an teach agus go bhfuil an t-airgead ceannaigh iníoctha ina thráthchodanna.

    (2) A subsidy where the authority sell a house under section 90 of the Act of 1966 on or after the 22nd day of November, 1976 to a person who is not the tenant of the house shall be payable only where the house is a new house and the purchase money is payable by instalments.

    Ionstraimí Reachtúla: 1980

  25. #179726

    (b) an duine atá i bhfeighil forais, mar atá, óstán, club, teach aíochta, brú, teach iostais, teach lóistín, scoil chónaithe, coláiste, clochar, mainistir, beairic, príosún, ospidéal, teachlach contae, teach banaltrais, nó aon bhunaíocht eile d'aon saghas;

    ( b ) the person in charge of an institution, such as a hotel, club, guest house, hostel, boarding house, lodging house, boarding school, college, convent, monastery, barrack, prison, hospital, county home, nursing home, or other establishment of any kind;

    Ionstraimí Reachtúla: 1981

  26. #467721

    (9) I gcás caiteachas athchóirithe a bheith tabhaithe i ndáil le teach agus, sula n-úsáidtear an teach tar éis an caiteachas sin a thabhú, go ndíoltar é, déanfar an duine a cheannaíonn an teach a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, caiteachas athchóirithe i ndáil leis an teach is comhionann leis an méid is lú acu seo a leanas—

    (9) Where conversion expenditure is incurred in relation to a house and before the house is used subsequent to the incurring of that expenditure it is sold, the person who purchases the house shall be treated for the purposes of this section as having incurred in the qualifying period conversion expenditure in relation to the house equal to the lesser of—

    AN tACHT AIRGEADAIS, 1999

  27. #467751

    (7) I gcás caiteachas iomchuí a bheith tabhaithe i ndáil le teach agus, sula n-úsáidtear an teach tar éis an caiteachas sin a thabhú, go ndíoltar é, déanfar an duine a cheannaíonn an teach a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, caiteachas iomchuí i ndáil leis an teach is comhionann leis an méid is lú acu seo a leanas—

    (7) Where relevant expenditure is incurred in relation to a house and before the house is used subsequent to the incurring of that expenditure it is sold, the person who purchases the house shall be treated for the purposes of this section as having incurred in the qualifying period relevant expenditure in relation to the house equal to the lesser of—

    AN tACHT AIRGEADAIS, 1999

  28. #1107937

    “(4) Tar éis ordú leagtha faoin gCuid seo den Acht seo ina mbeidh ceanglas faoi fho-alt (4) d'alt 23 den Acht seo a bheith tagtha i ngníomh, déanfaidh úinéir nó úinéirí an lena mbainfidh sé, laistigh den tréimhse a theorannófar chuige sin leis an ordú, an teach a dhaingniú in aghaidh a atháitithe agus, mura ndaingneofar an teach in aghaidh a atháitithe laistigh den tréimhse sin, rachaidh an t-údarás áitiúil isteach san teach agus daingneoidh é in aghaidh a atháitithe, agus beidh feidhm ag forálacha (2), (4) agus (5) d'alt 8 den Acht seo maidir le haon chostais faoina rachaidh an t-údarás faoin bhfo-alt seo amhail mar atá feidhm acu maidir le haon chostais i gcás ina leagtar teach de bhun ordaithe leagtha.”

    "(4) When a demolition order under this Part of this Act which contains a requisition under subsection (4) of section 23 of this Act has become operative, the owner or owners of the house to which it applies shall within the time limited in that behalf by the order secure the house against reoccupation and, if the house is not secured against reoccupation within that time, the local authority shall enter and secure the house against reoccupation, and the provisions of subsections (2), (4) and (5) of section 8 of this Act shall apply in relation to any expenses incurred by the authority under this subsection as they apply in relation to any expenses in a case where a building is demolished in pursuance of a clearance order."

    Uimhir 27 de 1958: ACHT NA dTITHE (LEASÚ), 1958

  29. #1107957

    (3) Más dóigh leis an Aire nár chóir teach cónaithe a tuairiscíodh sa slí fhorordaithe chun críocha fo-ailt (2) den alt seo a thuairisciú amhlaidh, déanfaidh sé, nuair a bheidh an t-ordú á dhaingniú aige, é a mhodhnú ionas go mbeidh an teach cónaithe eisiata chun gach críche ón ordú, mura dóigh leis go bhféadfaidh an t-údarás an teach cónaithe a cheannach go cuí, agus sa chás sin modhnóidh sé an t-ordú chun a údarú don údarás áitiúil an teach cónaithe a cheannach agus cúiteamh, arna mheasúnú de réir forálacha na Coda sin II, a íoc ina leith.

    (3) If the Minister is of opinion that a dwelling-house described in the prescribed manner for the purposes of subsection (2) of this section ought not to have been so described, he shall in confirming the order so modify it as to exclude the dwelling-house for all purposes from the order, unless he is of opinion that the dwelling-house may properly be purchased by the authority, in which case he shall modify the order so as to authorise the local authority to purchase the dwelling-house and to pay compensation, assessed in accordance with the provisions of the said Part II, in respect thereof.

    Uimhir 27 de 1958: ACHT NA dTITHE (LEASÚ), 1958

  30. #1162904

    (d) i gcás teach amháin nó níos mó ná teach amháin arna sholáthar ag cumann fóntais phoiblí, gur comhalta den chumann céad-áititheoir an nó gach , cibé acu é, agus gur mar ghnáth-áit chónaithe dó féin a áitíonn sé an teach nó gach teach.

    (d) in the case of one or more than one house provided by a public utility society, the first occupier of the house or each house, as the case may be, is a member of the society who occupies the house or each house as his normal place of residence.

    Uimhir 27 de 1962: ACHT NA dTITHE (IASACHTAÍ AGUS DEONTAIS), 1962

  31. #1162965

    (6) San alt seo agus sa chéad alt eile ina dhiaidh seo folaíonn “athfhoirgniú” agus “oibreacha feabhsúcháin” maidir le teach aon oibreacha i ndáil leis an teach (d'fhonn an teach a fhadú, a leathnú nó a fheabhsú) is dóigh leis an Aire a bheith riachtanach le réasún chun an teach a dhéanamh níos oiriúnaí chun daoine do chónaí ann, ach ní fholaíonn sé maisiú, agus forléireofar focail ghaolmhara dá réir.

    (6) In this and in the next following section "reconstruction" and "improvement works" in relation to a house include any works carried out in relation to the house (whether for the purpose of extending, enlarging or improving the house) that, in the opinion of the Minister, are reasonably necessary for the purpose of rendering the house more suitable for human habitation, but do not include decoration, and cognate words shall be construed accordingly.

    Uimhir 27 de 1962: ACHT NA dTITHE (IASACHTAÍ AGUS DEONTAIS), 1962

  32. #1215531

    (5) San alt seo agus sa chéad alt ina dhiaidh seo, folaíonn an briathar “athfhoirgniú”, maidir le teach, aon oibreacha a dhéanfar ar an teach (chun an teach a leathnú, a mhéadú, a fheabhsú nó a dheisiú) arb é tuairim an Aire iad a bheith riachtanach le réasún chun an teach a dhéanamh níos oiriúnaí chun daoine cónaí ann, ach ní fholaíonn sé maisiú, agus forléireofar focail ghaolmhara dá réir sin.

    (5) In this and in the next following section, "reconstruction" in relation to a house includes any works carried out to the house (whether for the purpose of extending, enlarging, improving or repairing the house) that, in the opinion of the Minister, are reasonably necessary for the purpose of rendering the house more suitable for human habitation, but does not include decoration, and cognate words shall be construed accordingly.

    Uimhir 21 de 1966: ACHT NA dTITHE, 1966

  33. #1217789

    (4) Más é tuairim an Aire maidir le teach a dtuairiscítear in ordú ceannaigh éigeantaigh gur teach é atá neamhoiriúnach chun daoine cónaí ann agus nach féidir é a dhéanamh oiriúnach ar chostas réasúnach nár cheart é a tbuairisciú amhlaidh, neamhneoidh sé an t-ordú a mhéid a bhaineann sé leis an teach murarb é a thuairim go bhféadfaidh an t-údarás tithíochta é a fháil go cuí, agus sa chás sin modhnóidh sé an t-ordú i gcaoi is go n-údaróidh sé don údarás an teach a fháil agus cúiteamh arna mheasúnú de réir Chuid II den Cheathrú Sceideal a ghabhann leis an Acht seo a íoc ina leith.

    (4) If the Minister is of the opinion that a house described in a compulsory purchase order as being unfit for human habitation and not capable of being rendered fit at reasonable expense ought not to have been so described, he shall annul the order in so far as it relates to the house, unless he is of the opinion that the house may properly be acquired by the housing authority, in which case he shall modify the order so as to authorise the authority to acquire the house and to pay compensation in respect thereof assessed in accordance with Part II of the Fourth Schedule to this Act.

    Uimhir 21 de 1966: ACHT NA dTITHE, 1966

  34. #1220445

    —D'fhonn a dhéanamh amach i gcás teach nó foirgneamh a bheidh rátaithe den chéad uair, cad é an luach bliantúil ar faoina threoir a bheidh cáin inmhuirir, de bhun na Coda seo, faoi Sceideal A, measfar an luacháil ar faoina threoir a bheidh an teach nó an foirgneamh rátaithe amhlaidh a bheith i bhfeidhm don bhlian mheasúnachta ar lena linn a áiteofar an teach nó an foirgneamh den chéad uair, ach sin faoi réir aon fhaoiseamh is gá i leith na coda sin (más aon chuid é) den bhliain sin nach raibh an teach nó an foirgneamh áitithe.

    —For the purpose of ascertaining, in the case of a house or building rated for the first time, the annual value with reference to which tax is, in pursuance of this Part, to be charged under Schedule A, the valuation with reference to which the house or building is so rated shall be deemed to have been in force for the year of assessment during which the house or building first becomes occupied, but subject to any relief which may be necessary in respect of that part (if any) of the said year during which the house or building was not occupied.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  35. #1235485

    —(1) Leasaítear leis seo alt 3 (2) (a) agus alt 3 (4) den Phríomh-Acht trí “(mura teach ná árasán glanscartha ar leithligh an teaghais) nó daichead punt (más teach an teaghais) nó tríocha punt (más árasán glanscartha ar leithligh an teaghais)” a chur isteach i ndiaidh “seasca punt” agus trí “(mura teach ná árasán glanscartha ar leithligh an teaghais) nó tríocha punt (más teach an teaghais) nó fiche punt (más árasán glanscartha ar leithligh an teaghais)” a chur isteach i ndiaidh “daichead punt”.

    —(1) Section 3(2) ( a ) and section 3 (4) of the Principal Act are each hereby amended by the insertion after "sixty pounds" of "(if the dwelling is neither a house nor a separate and self contained flat) or forty pounds (if the dwelling is a house) or thirty pounds (if the dwelling is a separate and self-contained flat)" and by the insertion after "forty pounds" of "(if the dwelling is neither a house nor a separate and self-contained flat) or twenty pounds (if the dwelling is a house) or thirty pounds (if the dwelling is a separate and self-contained flat)".

    Uimhir 10 de 1967: AN tACHT SRIANTA CÍOSA (LEASÚ), 1967

  36. #1344600

    (7) I gcás aon talamh atá taifeadta mar thalamh sna liostaí luachála do bhaint le meánscoil nó le teach cónaithe agus go dteachtar é de ghnáth in éineacht leis an meánscoil nó leis an teach cónaithe agus gur oidhreachtán iomlán é ar leith ón oidhreachtán arb é an mheánscoil nó an teach cónaithe, de réir mar a bheidh, é, ansin measfar, chun críocha an Achta seo, go ndéanann oidhreachtán amháin ar meánscoil é nó oidhreachtán teaghlaigh amháin, de réir mar is iomchuí, den oidhreachtán arb é an talamh sin go hiomlán é agus den oidhreachtán arb é an mheánscoil sin nó an teach cónaithe sin é le chéile.

    (7) In case any land entered as land in the valuation lists belongs to and is usually enjoyed with a secondary school or a dwelling and wholly comprises a hereditament apart from that comprising the secondary school or dwelling, as the case may be, then the hereditament which is wholly comprised of such land and the hereditament comprising such secondary school or dwelling shall for the purposes of this Act be regarded as together forming a single hereditament comprising a secondary school or a single domestic hereditament, as may be appropriate.

    Uimhir 35 de 1978: AN tACHT RIALTAIS ÁITIÚIL (FORÁLACHA AIRGEADAIS), 1978

  37. #1351122

    folaíonn “oibreacha feabhsúcháin”, i ndáil le teach, soláthar uisce príobháideach nó saoráidí séarachais príobháideacha a chur ar fáil agus a chur isteach sa teach agus aon oibreacha a dhéanfar ar an teach (chun é a leathnú, a mhéadú, a fheabhsú, a dheisiú nó a athrú) is gá le réasún, i dtuairim an Aire, chun an teach a dhéanamh níos oiriúnaí mar áit chónaithe do dhaoine, ach ní fholaíonn sé maisiú;

    "improvement works", in relation to a house, includes the provision and installation of a private water supply or private sewerage facilities in the house and any works carried out to the house (whether for the purpose of extending, enlarging, improving, repairing or converting it) that, in the opinion of the Minister, are reasonably necessary for the purpose of rendering the house more suitable for human habitation, but does not include decoration;

    Uimhir 27 de 1979: ACHT NA dTITHE (FORÁLACHA ILGHNÉITHEACHA), 1979

  38. #1351352

    (3) Má bhíonn comhaontú faoi fho-alt (2) den alt seo déanta ag údarás tithíochta i ndáil le teach, ní dhéanfaidh an t-údarás, gan dochar d'aon chumhacht eile toiliú a choimeád siar, i gcás nach féidir an teach a choimhthiú gan toiliú an údaráis, a dtoiliú a thabhairt leis an teach a choimhthiú mura mbeidh deimhniú mar a thuairiscítear i mír (c) den fho-alt sin tugtha acu i ndáil leis an teach nó mura mbeidh cinnte ag an Aire, i bhfeidhmiú a chumhachta faoi mhír (e) den fho-alt sin, go bhfuil na hoibreacha sonraithe críochnaithe go cuí.

    (3) Where an agreement under subsection (2) of this section is entered into by a housing authority in relation to a house, the authority, without prejudice to any other power to withhold consent, shall not, in a case where alienation of the house cannot be effected without the consent of the authority, give their consent to the alienation of the house unless they have granted a certificate as described in paragraph (c) of that subsection in relation to the house or unless the Minister has, in exercising his power under paragraph (e) of that subsection, determined that the specified works have been properly completed.

    Uimhir 27 de 1979: ACHT NA dTITHE (FORÁLACHA ILGHNÉITHEACHA), 1979

  39. #1511201

    (11) Dílseánach cláraithe banaltrais a bheartaíonn an teach a sheoladh díreach tar éis tréimhse chláraithe an a bheith imithe in éag, féadfaidh sé iarratas a dhéanamh faoi fho-alt (3) chun an bhoird sláinte lena mbaineann, 2 mhí ar a laghad roimh dhul in eág don tréimhse sin, chun an teach a chlárú agus mura gcuirfidh an bord in iúl dó roimh dhul in éag don tréimhse sin go bhfuil sé beartaithe aige diúltú an teach a chlárú, cláróidh sé an teach agus is é an lá i ndiaidh an lae a ndeachaigh an tréimhse sin in éag a dháta cláraithe.

    (11) The registered proprietor of a nursing home who proposes to carry on the home immediately after the expiration of the period of registration of the home may apply under subsection (3) to the health board concerned not less than 2 months before such expiration for the registration of the home and, if the board does not notify him before such expiration that it proposes to refuse to register the home, it shall register the home and its date of registration shall be the day following the day of such expiration.

    Uimhir 23 de 1990: AN tACHT SLÁINTE (TITHE BANALTRAIS), 1990

  40. #1521764

    Baile na Scornaí, Cluain Dolcáin-Baile an Aird, Cluain Dolcáin-Dún Alainn, Cluain Dolcáin-an Mhainistir, Sráidbhaile Chluain Dolcáin, an Caisleán Nua, Ráth Cúil, Teach Sagard, Talmhlacht-Abhainn Bheag, Tamhlacht-Béalgard, Tamhlacht-Fothair Cearn, Tamhlacht-Radharc an Ghleanna, Tamhlacht-Ráth Miontáin, Tamhlacht-Cill an Ardáin, Tamhlacht-Cill na Manach, Tamhlacht-Coill Tuibear, Tamhlacht-Coill an Rí, Tamhlacht-Glaise an Mhuilinn, Tamhlacht-an Seanbhábhún, Tamhlacht-Achadh an Tobair, Tamhlacht-Teach Motháin, Teach Mealóg-an Tiníl, Teach Mealóg-Coirneach, Tír an Iúir-San Séamas;

    Ballinascorney, Clondalkin-Ballymount, Clondalkin-Dunawley, Clondalkin-Monastery, Clondalkin Village, Newcastle, Rathcoole, Saggart, Tallaght-Avonbeg, Tallaght-Belgard , Tailaght-Fettercairn, Tallaght-Glenview, Tallaght-Jobstown, Tallaght-Killinardan, Tallaght Kilnamanagh, Tallaght Kiltipper, Tallaght-Kingswood, Tallaght-Millbrook, Tallaght-Oldbawn, Tallaght-Springfield, Tallaght-Tymon, Templeogue-Limeklin, Templeogue-Osprey, Terenure St. James;

    Uimhir 36 de 1990: AN tACHT TOGHCHÁIN (LEASÚ), 1990

  41. #1527376

    (a) gur mar fhaisnéis agus mar fhaisnéis amháin do cheachtar Teach den Oireachtas nó dóibh araon nó do choiste de cheachtar Teach acu sin nó díobh araon a ullmhaíodh an taifead lena mbaineann agus go mbeartaítear cóipeanna den taifead a leagan faoi bhráid ceachtar Teach acu sin nó iad araon nó a thabhairt do choiste den sórt sin nó a fhoilsiú ar shlí eile do chomhaltaí de cheachtar Teach acu sin nó díobh araon nó do choiste den sórt sin ar lá a bheidh laistigh de thréimhse réasúnach tar éis don cheann lena mbaineann an iarraidh a fháil (“an lá sonraithe”), nó

    ( a ) the record concerned was prepared solely for the information of either or both of the Houses of the Oireachtas or a committee of either or both of such Houses and copies of the record are intended to be laid before either or both of such Houses or given to such a committee or otherwise published to members of either or both of such Houses or such a committee on a day failing within a reasonable period after the receipt by the head concerned of the request ("the specified day"), or

    Uimhir 13 de 1997: AN tACHT UM SHAORÁIL FAISNÉISE, 1997

  42. #1534312

    (8) Más rud é go dtarlóidh an teagmhas a luaitear i bhfo-alt (7) (b) sa tréimhse iomchuí i ndáil le teach is áitreabh cáilitheach, déanfar an duine a n-aistreoidh úinéireacht leas an léasóra sa teach chuige nó chuici a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, méid caiteachais athchóirithe i ndáil leis an teach atá ar cóimhéid leis an méid den chaiteachas athchóirithe a áiríodh, faoi alt 372J(7) nó faoin alt seo (ar leith ó fho-alt (5)(b)), a bheith tabhaithe ag an léasóir sa tréimhse cháilitheach i ndáil leis an teach;

    (8) Where the event mentioned in subsection (7)(b) occurs in the relevant period in relation to a house which is a qualifying premises, the person to whom the ownership of the lessor's interest in the house passes shall be treated for the purposes of this section as having incurred in the qualifying period an amount of conversion expenditure in relation to the house equal to the amount of the conversion expenditure which under section 372J(7) or under this section (apart from subsection (5)(b)) the lessor was treated as having incurred in the qualifying period in relation to the house;

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  43. #1534319

    (9) I gcás caiteachas athchóirithe a bheith tabhaithe i ndáil le teach agus, sula n-úsáidtear an teach tar éis an caiteachas sin a thabhú, go ndíoltar é, déanfar an duine a cheannaíonn an teach a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, caiteachas athchóirithe i ndáil leis an teach is comhionann leis an méid is lú acu seo a leanas—

    (9) Where conversion expenditure is incurred in relation to a house and before the house is used subsequent to the incurring of that expenditure it is sold, the person who purchases the house shall be treated for the purposes of this section as having incurred in the qualifying period conversion expenditure in relation to the house equal to the lesser of—

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  44. #1534406

    (6) Más rud é go dtarlóidh an teagmhas a luaitear i bhfo-alt (5) (b) sa tréimhse iomchuí i ndáil le teach is áitreabh cáilitheach, déanfar an duine a n-aistreoidh úinéireacht leas an léasóra sa teach chuige nó chuici a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, méid caiteachais iomchuí i ndáil leis an teach atá ar cóimhéid leis an méid den chaiteachas iomchuí a áiríodh, faoi alt 372J(7) nó faoin alt seo (ar leith ó fho-alt (3)(b)), a bheith tabhaithe ag an léasóir sa tréimhse cháilitheach i ndáil leis an teach;

    (6) Where the event mentioned in subsection (5)(b) occurs in the relevant period in relation to a house which is a qualifying premises, the person to whom the ownership of the lessor's interest in the house passes shall be treated for the purposes of this section as having incurred in the qualifying period an amount of relevant expenditure in relation to the house equal to the amount of the relevant expenditure which under section 372J(7) or under this section (apart from subsection (3)(b)) the lessor was treated as having incurred in the qualifying period in relation to the house;

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  45. #1534413

    (7) I gcás caiteachas iomchuí a bheith tabhaithe i ndáil le teach agus, sula n-úsáidtear an teach tar éis an caiteachas sin a thabhú, go ndíoltar é, déanfar an duine a cheannaíonn an teach a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, caiteachas iomchuí i ndáil leis an teach is comhionann leis an méid is lú acu seo a leanas—

    (7) Where relevant expenditure is incurred in relation to a house and before the house is used subsequent to the incurring of that expenditure it is sold, the person who purchases the house shall be treated for the purposes of this section as having incurred in the qualifying period relevant expenditure in relation to the house equal to the lesser of—

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  46. #1534893

    (8) Más rud é go dtarlóidh an teagmhas a luaitear i bhfo-alt (7) (b) sa tréimhse iomchuí i ndáil le teach is áitreabh cáilitheach, déanfar an duine a n-aistreoidh úinéireacht leas an léasóra sa teach chuige nó chuici a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, méid caiteachais athchóirithe i ndáil leis an teach atá ar cóimhéid leis an méid den chaiteachas athchóirithe a áiríodh, faoi alt 372S(7) nó faoin alt seo (ar leith ó fho-alt (5)(b)), a bheith tabhaithe ag an léasóir sa tréimhse cháilitheach i ndáil leis an teach;

    (8) Where the event mentioned in subsection (7)(b) occurs in the relevant period in relation to a house which is a qualifying premises, the person to whom the ownership of the lessor's interest in the house passes shall be treated for the purposes of this section as having incurred in the qualifying period an amount of conversion expenditure in relation to the house equal to the amount of the conversion expenditure which under section 372S(7) or under this section (apart from subsection (5)(b)) the lessor was treated as having incurred in the qualifying period in relation to the house;

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  47. #1534900

    (9) I gcás caiteachas athchóirithe a bheith tabhaithe i ndáil le teach agus, sula n-úsáidtear an teach tar éis an caiteachas sin a thabhú, go ndíoltar é, déanfar an duine a cheannaíonn an teach a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, caiteachas athchóirithe i ndáil leis an teach is comhionann leis an méid is lú acu seo a leanas—

    (9) Where conversion expenditure is incurred in relation to a house and before the house is used subsequent to the incurring of that expenditure it is sold, the person who purchases the house shall be treated for the purposes of this section as having incurred in the qualifying period conversion expenditure in relation to the house equal to the lesser of—

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  48. #1534987

    (6) Más rud é go dtarlóidh an teagmhas a luaitear i bhfo-alt (5) (b) sa tréimhse iomchuí i ndáil le teach is áitreabh cáilitheach, déanfar an duine a n-aistreoidh úinéireacht leas an léasóra sa teach chuige nó chuici a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, méid caiteachais iomchuí i ndáil leis an teach atá ar cóimhéid leis an méid den chaiteachas iomchuí a áiríodh, faoi alt 372S(7) nó faoin alt seo (ar leith ó fho-alt (3)(b)), a bheith tabhaithe ag an léasóir sa tréimhse cháilitheach i ndáil leis an teach;

    (6) Where the event mentioned in subsection (5)(b) occurs in the relevant period in relation to a house which is a qualifying premises, the person to whom the ownership of the lessor's interest in the house passes shall be treated for the purposes of this section as having incurred in the qualifying period an amount of relevant expenditure in relation to the house equal to the amount of the relevant expenditure which under section 372S(7) or under this section (apart from subsection(3)(b)) the lessor was treated as having incurred in the qualifying period in relation to the house;

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  49. #1534994

    (7) I gcás caiteachas iomchuí a bheith tabhaithe i ndáil le teach agus, sula n-úsáidtear an teach tar éis an caiteachas sin a thabhú, go ndíoltar é, déanfar an duine a cheannaíonn an teach a áireamh chun críocha an ailt seo mar dhuine a thabhaigh, sa tréimhse cháilitheach, caiteachas iomchuí i ndáil leis an teach is comhionann leis an méid is lú acu seo a leanas—

    (7) Where relevant expenditure is incurred in relation to a house and before the house is used subsequent to the incurring of that expenditure it is sold, the person who purchases the house shall be treated for the purposes of this section as having incurred in the qualifying period relevant expenditure in relation to the house equal to the lesser of—

    Uimhir 3 de 1998: AN tACHT AIRGEADAIS, 1998

  50. #144516

    An t-am a fágadh an Teach Cónaithe

    Time of Departure from Residence

    Ionstraimí Reachtúla: 1980