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(c) believing property to be stolen property includes thinking that such property was probably stolen property.
( c ) believing property to be stolen property includes thinking that such property was probably stolen property.
(c) believing property to be stolen property includes thinking that such property was probably stolen property.
( c ) believing property to be stolen property includes thinking that such property was probably stolen property.
“(c) Without prejudice to the generality of paragraphs (a) and (b), where the consideration (other than rent) for the sale or lease of any property is partly attributable to residential property and partly attributable to property which is not residential property the instrument of conveyance or transfer or lease shall be chargeable to ad valorem stamp duty on the basis that it is a separate conveyance or transfer or lease of residential property to the extent that that consideration is attributable to residential property and also a separate conveyance or transfer or lease of property which is not residential property to the extent that that consideration is attributable to property which is not residential property.”.
"(c) Without prejudice to the generality of paragraphs (a) and (b), where the consideration (other than rent) for the sale or lease of any property is partly attributable to residential property and partly attributable to property which is not residential property the instrument of conveyance or transfer or lease shall be chargeable to ad valorem stamp duty on the basis that it is a separate conveyance or transfer or lease of residential property to the extent that that consideration is attributable to residential property and also a separate conveyance or transfer or lease of property which is not residential property to the extent that that consideration is attributable to property which is not residential property.".
—(1) Folaíonn aon tagairt sa Chuid seo den Acht seo d'aon mhaoin a dhíol tagairt don mhaoin sin a dhíol i dteannta aon mhaoine eile agus, i gcás maoin a dhíol i dteannta maoine eile, measfar, chun críocha na Coda seo den Acht seo, gurb é an glantoradh ón maoin chéadluaite a dhíol an méid sin den ghlantoradh ón maoin go léir a dhíol is inchurtha ó cheart, ar chionroinnt chóir a dhéanamh, i leith na maoine céadluaite, agus déanfar tagairtí do chaiteachas faoina ndeachtas ag soláthar nó ag ceannach na maoine a fhorléiriú dá réir sin.
—(1) Any reference in this Part of this Act to the sale of any property includes a reference to the sale of that property together with any other property and, where property is sold together with other property, so much of the net proceeds of the sale of the whole property as, on a just apportionment is properly attributable to the first-mentioned property shall, for the purposes of this Part of this Act, be deemed to be the net proceeds of the sale of the first-mentioned property, and references to expenditure incurred on the provision or the purchase of property shall be construed accordingly.
Muirir ar mhaoin éagaigh a bheith le híoc go príomhúil as an maoin a muirearaíodh. [1854 (c. 113), 1867 (c. 69) agus 1877 (c. 34) arna leathnú chun pearsantais]
Charges on property of deceased to be paid property out of the property charged.
—(1) Folaíonn aon tagairt sa Chuid seo d'aon mhaoin a dhíol tagairt don mhaoin sin a dhíol i dteannta aon mhaoine eile agus, i gcás maoin a dhíol i dteannta maoine eile, measfar, chun críocha na Coda seo, gurb iad na glanfháltais ón maoin chéadluaite a dhíol an méid sin de na glanfháltais ón maoin go léir a dhíol is inchurtha ó cheart, ar chionroinnt chóir a dhéanamh, i leith na maoine céadluaite, agus déanfar tagairtí do chaiteachas a tabhaíodh ag soláthar nó ag ceannach na maoine a fhorléiriú dá réir sin.
—(1) Any reference in this Part to the sale of any property includes a reference to the sale of that property together with any other property and, where property is sold together with other property, so much of the net proceeds of the sale of the whole property as, on a just apportionment is properly attributable to the first-mentioned property shall, for the purposes of this Part, be deemed to be the net proceeds of the sale of the first-mentioned property, and references to expenditure incurred on the provision or the purchase of property shall be construed accordingly.
ciallaíonn “maoin phearsanta” aon mhaoin seachas maoin réadach;
"personal property" means any property other than real property;
ciallaíonn “maoin phearsanta” aon mhaoin seachas maoin réadach;
"personal property" means any property other than real property;
(b) San fho-alt seo, folaíonn “maoin” maoin in ionannas leis an maoin sin.
( b ) In this subsection, "property" includes property representing such property.
i gcás maoin dhochorraithe: praghsanna maoine dochorraithe nó innéacsanna praghsanna maoine dochorraithe, praghsanna cíosa de mhaoin dhochorraithe, nó innéacsanna praghsanna cíosa de mhaoin dhochorraithe le haghaidh maoin chónaithe, maoin tráchtála nó maoin thionsclaíoch, de réir mar is infheidhme;
in the case of immovable property: immovable property prices or immovable property price indices, immovable property rental prices, or immovable property rental price indices for residential, commercial or industrial property, as applicable,
AICMIÚ RÉADMHAOINE MAR RÉADMHAOIN INFHEISTÍOCHTA NÓ MAR RÉADMHAOIN ÚINÉIR-ÁITITHE
CLASSIFICATION OF PROPERTY AS INVESTMENT PROPERTY OR OWNER-OCCUPIED PROPERTY
(6) (a) I gcás inar deimhin leis na Coimisinéirí gur íocadh cáin den ghné chéanna le cáin mhaoine cónaithe i gcríoch lasmuigh den Stát i leith maoin chónaithe (seachas maoin chónaithe sa Stát) is cuid de mhaoin chónaithe iomchuí duine inmheasúnaithe ar aon dáta luachála faoi threoir aon dáta roimh an dáta luachála sin ach laistigh de dhá mhí dhéag ón dáta sin, féadfaidh siad liúntas a thabhairt i modh creidmheasa in aghaidh na cánach a bheidh dlite agus iníoctha maidir leis an maoin chónaithe sin don dáta luachála sin i leith an cháin choigríche a íocadh sa chríoch sin maidir leis an maoin chónaithe sin agus chun na críche sin is é a bheidh sa cháin a bheidh dlite agus iníoctha maidir leis an maoin chónaithe sin don dáta luachála sin an méid a bhfuil idir é agus iomlán na cánach is iníoctha ag an duine inmheasúnaithe maidir lena mhaoin chónaithe iomchuí ar an dáta luachála an chomhréir chéanna atá idir margadhluach na maoine cónaithe sin ar an dáta sin agus comhiomlán mhargadhluachanna na maoine cónaithe go léir is cuid dá mhaoin chónaithe iomchuí ar an dáta sin.
( 6 ) ( a ) Where the Commissioners are satisfied that a tax of a similar character to residential property tax was paid in a territory outside the State in respect of residential property (other than residential property in the State) comprised in the relevant residential property of an assessable person on any valuation date by reference to any date prior to but within twelve months of that valuation date, they may make an allowance by way of credit against the tax due and payable in respect of such residential property for that valuation date for the foreign tax paid in that territory in respect of such residential property and for this purpose the tax due and payable in respect of that residential property for that valuation date shall be the amount which bears to the total tax payable by the assessable person in respect of his relevant residential property on the valuation date the same proportion as the market value of that residential property on that date bears to the aggregate amount of the market values of all residential property comprised in his relevant residential property on that date.
(b) déileálfar leis an maoin bhunaidh ionann is gur mhó a luach dá mba mhó margadhluach na maoine sin an tráth dá dtagraítear i mír (a) dá mba chuid de chomhiomlán na maoine bunaidh agus na maoine breise agus nach mar mhír aonair maoine a dhíolfaí í, agus is é an méadú luacha chun críocha an ailt seo an méid ba mhó margadhluach na maoine bunaidh, dá ndíolfaí í an tráth sin mar chuid den chomhiomlán sin, ná méid margadhluach na maoine sin dá ndíolfaí í an tráth sin mar mhír aonair maoine;
( b ) the original property shall be treated as having been increased in value if the market value of that property at the time referred to in paragraph (a) would be greater if it was sold as part of an aggregate of the original property and the additional property rather than as a single item of property, and the increase in value for the purposes of this section shall be the amount by which the market value of the original property if sold at that time as part of such aggregate would be greater than the amount of the market value of that property if sold at that time as a single item of property:
6.—(1) Is i ngnáth-chaint a bheidh tuairisc maoine i scór i ndíotáil agus i slí go mbeidh sé réasúnta soiléir cadí an mhaoin atá i gceist, agus má tugtar tuairisc na maoine ar an gcuma san ní bheidh sé riachtanach (ach amháin nuair is gá é chun tuairisc do thabhairt ar chionta atá ag brath ar aon únaereacht speisialta ar mhaoin no luach speisialta maoine) a rá cad is ainm don té gur leis an mhaoin ná cad is fiú an mhaoin.
6.—(1) The description of property in a count in an indictment shall be in ordinary language and such as to indicate with reasonable clearness the property referred to, and if the property is so described it shall not be necessary (except when required for the purpose of describing an offence depending on any special ownership of property or special value of property) to name the person to whom the property belongs or the value of the property.
(c) ciallaíonn “an chuid iomchuí”, i ndáil le maoin dá dtagraítear i bhfo-alt (3), an chuid sin den mhaoin a bhfuil idir í agus an mhaoin iomlán an coibhneas céanna atá idir ioncam comhiomlán an leasa theoranta dá dtagraítear i gcéaduair i bhfo-alt (3) agus ioncam comhiomlán na maoine iomláine, agus measfar an chuid iomchuí de gach uile mhír maoine dá bhfuil sa mhaoin chomhiomlán a bheith ar áireamh sa mhaoin a bhfuil teideal tairbhiúil seilbhe ag an bpearsa aonair chuici.
( c ) "the appropriate part", in relation to property referred to in subsection (3), means that part of the property which bears the same proportion to the entire property as the gross income of the limited interest firstly referred to in subsection (3) bears to the gross income of the entire property, and the property to which the individual is beneficially entitled in possession shall be deemed to include the appropriate part of each and every item of property comprised in the entire property.
réadmhaoin úinéir-áitithe (féach IAS 16 agus IFRS 16), lena n-áirítear (i measc nithe eile) réadmhaoin arna sealbhú le húsáid sa todhchaí mar réadmhaoin úinéir-áitithe, réadmhaoin arna sealbhú le forbairt sa todhchaí agus le húsáid ina dhiaidh sin mar réadmhaoin úinéir-áitithe, réadmhaoin arna sealbhú ag fostaithe (cé acu a íocann nó nach n-íocann na fostaithe cíos ag rátaí an mhargaidh) agus réadmhaoin úinéir-áitithe ag feitheamh diúscartha.
owner-occupied property (see IAS 16 and IFRS 16), including (among other things) property held for future use as owner-occupied property, property held for future development and subsequent use as owner-occupied property, property occupied by employees (whether or not the employees pay rent at market rates) and owner-occupied property awaiting disposal.
Más dóigh leis an mBreitheamh, ar an mBille Sibhialta a éisteacht, gur duine mímheabhrach an duine sin agus nach bhfuil ar a chumas a phearsa ná a mhaoin a bhainistí, agus gur gá an mhaoin a chosaint agus a chur chun feidhme chun tairbhe dó, féadfaidh sé a dhearbhú an duine sin a bheith ina dhuine mímheabhrach agus nach bhfuil ar a chumas a phearsa ná a mhaoin a bhainistí, agus gur gá an mhaoin sin a chosaint agus a chur chun feidhme chun tairbhe dó; agus sa chás sin ceapfaidh sé, nó tabharfaidh sé orduithe chun go gceapfar, caomhnóir ar phearsa agus ar mhaoin an duine sin, agus féadfaidh sé cúram an duine sin agus bainistí a mhaoine a chur ar an gcaomhnóir sin.
If the Judge is of opinion upon the hearing of the Civil Bill that such person is of unsound mind and incapable of managing his person or property, and that the property requires to be protected and applied for his advantage, he may declare that such person is of unsound mind and incapable of managing his person or property, and that such property requires to be protected and applied for his advantage; and in that event he shall appoint, or give directions for the appointment of, a guardian of the person and property of the said person, and may commit to such guardian the care of the said person, and the management of his property.
(a) i bhfo-alt (1), trí “Faoi réir fho-alt (4), an mhaoin go léir ” a chur in ionad “An mhaoin go léir”,
(a) in subsection (1), by substituting “Subject to subsection (4), all property” for “All property”,
(a) aon mhaoin atá, nó a bhí tráth ar bith, in ionannas go díreach nó go neamhdhíreach don mhaoin ghoidte i lámha an duine a ghoid an mhaoin mar fháltais ó aon diúscairt nó réadú a rinneadh ar an maoin ghoidte go léir nó ar chuid den mhaoin sin nó ar mhaoin a bhí in ionannas amhlaidh don mhaoin ghoidte, agus
(a) any property which directly or indirectly represents, or has at any time represented, the stolen property in the hands of the person who stole the property as being the proceeds of any disposal or realisation of the whole or part of the stolen property or of property so representing the stolen property, and
ciallaíonn “maoin” talamh nó maoin phearsanta.
“property” means land or personal property.
(a) wholly attributable to property which is not residential property, or
(a) wholly attributable to property which is not residential property, or
for the consideration which is attributable to property which is not residential property
for the consideration which is attributable to property which is not residential property… … … … … …
(I) wholly attributable to property which is not residential property, or
(I) wholly attributable to property which is not residential property, or
for the consideration which is attributable to property which is not residential property
for the consideration which is attributable to property which is not residential property …
SURRENDER of any property, or of any right or interest in any property—
SURRENDER of any property, or of any right or interest in any property—
(i) maoin inláimhsithe, cibé acu sochorraithe nó dochorraithe, nó léas ar mhaoin den sórt sin, nó
(i) tangible property, whether movable or immovable, or a lease of such property, or
(iii) an mhaoin a thabhairt chun siúil as an Stát nó í a thabhairt isteach ann,
(iii) removing the property from, or bringing the property into, the State,
(c) maoin a thabhairt chun siúil as, nó a thabhairt isteach chuig, an Stát nó áit lasmuigh den Stát.
(c) removing property from, or bringing property into, the State or a place outside the State.
Comhlíonfar na ceanglais seo a leanas maidir le faireachán a dhéanamh ar luachanna maoine agus ar luacháil maoine:
The following requirements on monitoring of property values and on property valuation shall be met:
ciallaíonn “maoin” maoin réadach nó phearsanta de chineál ar bith (lena n-áirítear urrúis);
“property” means real or personal property of whatever kind (including securities);
Ní chuirfidh an Rialachán seo isteach ar chearta maoine intleachtúla ná ar chearta úinéirí maoine intleachtúla.
This Regulation shall not interfere with intellectual property rights or rights of intellectual property owners.
Maoin a sheasuíonn do mhaoin no cistí guidthe d'fháil thar n-ais.
Recovery of property representing stolen property or funds.
Maoin a sheasuíonn do ruhaoin no cistí guidthe d'fháil thar n-ais.
Recovery of property representing stolen property or funds.
cialluíonn an abairt “maoin do tháinig ón duine marbh” aon mhaoin—
the expression "property derived from the deceased" means any property which—
cialluíonn an abairt “maoin do tháinig ón duine marbh” aon maidir leis a húsáidtear an focal san;
the expression "property derived from the deceased" means any property which—
—(1) San alt seo, ciallaíonn an abairt “maoin mhíleata” aon mhaoin arb é atá inti—
—(1) In this section, the expression "military property" means any property being—
(a) folaíonn “maoin” maoin réadach agus maoin phearsanta,
( a ) "property" includes both real and personal property,
The Infants' Property Act, 1830 (arna chur i bhfeidhm in Éirinn leis an Infants' Property (Ireland) Act, 1835).
The Infants' Property Act, 1830 (extended to Ireland by the Infants' Property (Ireland) Act, 1835).
ciallaíonn “an mhaoin fhorcoimeádta” an mhaoin a shonraítear sa Cheathrú Sceideal a ghabhann leis an Acht seo.
"the reserved property" means the property specified in the Fourth Schedule to this Act.
folaíonn “maoin” maoin de gach sórt idir réadach agus phearsanta;
"property" includes all property both real and personal;
ciallaíonn “maoin réadach” maoin réadach agus maoin airnéise réadaí;
"real property" means real and chattel real property;
(5) Chun críocha an Achta seo, ciallaíonn “an chuid iomchuí”, i ndáil le maoin dá dtagraítear i bhfo-alt (2), an chuid sin den mhaoin uile ina bhfuil an sochar, nó ar a bhfuil an sochar muirearaithe nó urraithe, nó a bhfuil an deontaí i dteideal a chur faoi deara é a mhuirearú nó a urrú amhlaidh air, a bhfuil an coibhneas céanna idir é agus an mhaoin uile atá idir luach bliantúil comhiomlán an tsochair agus luach bliantúil comhiomlán na maoine uile, agus measfar an bronntanas a bheith comhdhéanta den chuid iomchuí de gach uile mhír riamh maoine atá sa mhaoin uile.
(5) For the purposes of this Act, "appropriate part", in relation to property referred to in subsection (2), means that part of the entire property in which the benefit subsists, or on which the benefit is charged or secured, or on which the donee is entitled to have it so charged or secured, which bears the same proportion to the entire property as the gross annual value of the benefit bears to the gross annual value of the entire property, and the gift shall be deemed to consist of the appropriate part of each and every item of property comprised in the entire property.
ciallaíonn “sócmhainn nach sócmhainn airgid” aon mhaoin nó leas i maoin seachas airgead (lena n-áirítear airgeadra coigríche);
"non-cash asset" means any property or interest in property other than cash (including foreign currency);
ciallaíonn “maoin chanála” an mhaoin a aistrítear leis an Acht seo;
"canal property" means the property transferred by this Act;
ciallaíonn “maoin eisiata” maoin a dhíorthaíonn ó na nithe seo a leanas nó is maoin in ionannas dóibh, eadhon—
"excluded property" means property derived from or representing—
folaíonn “infheistíochtaí” maoin de gach tuairisc seachas maoin eisiata;
"investments" includes property of every description other than excluded property;
By way of security. See MORTGAGE, etc.
"SURRENDER of any property, or of any right or interest in any property—
folaíonn “maoin” maoin, cearta agus cumhachtaí de gach tuairisc;
"property" includes property, rights and powers of every description;
Aon Mhaoin, nó aon Cheart nó Leas in aon Mhaoin, a Ghéilleadh
Surrender of any Property, or of any Right or Interest in any Property
“RELEASE or RENUNCIATION of any property, or of any right or interest in any property—
"RELEASE or RENUNCIATION of any property, or of any right or interest in any property—
Aon Mhaoin, nó aon Cheart nó Leas in aon Mhaoin, a Ghéilleadh
Surrender of any Property, or of any Right or Interest in any Property