#570251
IDIRDHEALÚ IDIR LÉASANNA OIBRIÚCHÁIN, LÉASANNA ACMHAINNE AGUS LÉASANNA AIRGEADAISFINANCIAL LEASES
THE DISTINCTION BETWEEN OPERATING LEASES, RESOURCE LEASES AND FINANCIAL LEASES
Scag na torthaí
Bailiúcháin
Foirmeacha na bhfocal
4,413 toradh in 521 doiciméad
#577057
idirdhealú idir léasanna oibriúcháin, léasanna acmhainne agus léasanna airgeadais;
the distinction between operating leases, resource leases and financial leases;
#577063
IDIRDHEALÚ IDIR LÉASANNA OIBRIÚCHÁIN, LÉASANNA ACMHAINNE AGUS LÉASANNA AIRGEADAIS
THE DISTINCTION BETWEEN OPERATING LEASES, RESOURCE LEASES AND FINANCIAL LEASES
#846308
(a) gur fo-léas (díreach no nea-dhíreach) fé léas tógála an léas san;
( a ) such lease is a sub-lease (whether mediate or immediate) under a building lease;
#1618646
léas/gearileas/leafada
lease short lease/long lease
#846366
(2) Má deintear, tar éis an Achta so do rith, léas (dá ngairmtear an léas frith-dhílse reachtúil san alt so) ar aon talamh do thabhairt i bhfuirm léasa fhrith-dhílse do léas tógála, agus gurb é duine thabharfaidh an léas san uaidh ná duine ar a mbeidh sé de cheangal, fén gCuid seo den Acht so, léas ar an talamh san i bhfuirm léasa fhrith-dhílse don léas tógála san do thabhairt uaidh agus gurb é duine gheobhaidh an léas san ná duine ag a mbeidh teideal (tar éis toilithe no gan toiliú duine eile d'fháil) an léas san d'fháil fén gCuid seo den Acht so, beidh na léasanna so leanas gan bhrí gan éifeacht, sé sin le rá, gach léas—
(2) Where, after the passing of this Act, a lease (in this section referred to as the statutory reversionary lease) of any land is made by way of reversionary lease to a building lease by a person who is bound to make and to a person who is entitled (either with or without obtaining the consent of another person) to obtain under this Part of this Act a lease of such land by way of reversionary lease to such building lease, the following leases shall be void and of no effect, that is to say, every lease which—
#1098422
(ii) chun críocha na roinnte sin ar an léas páirtfhoirgnithe, measfar an chuid sin den chíos a foircoimeádadh leis an léas sin agus is inchurtha ó cheart i leith na talún sa léas foirgnithe a bheith leithroinnte chun an léasa fhoirgnithe agus measfar an chuid eile den chíos sin a bheith leithroinnte chun an léasa fholaimh, agus measfar na cúnaint ar thaobh an léasaí agus na coinníollacha sa léas páirt-fhoirgnithe a bheith leithroinnte mar an gcéanna ionas go mbainid ar leithligh leis an talamh sa léas foirgnithe agus leis an talamh sa léas folamh;
(ii) for the purposes of such division of the partly-built lease, such portion of the rent reserved by that lease as is fairly attributable to the land comprised in the built-on lease shall be deemed to be apportioned to the built-on lease and the remainder of the said rent shall be deemed to be apportioned to the vacant lease, and the covenants on the lessee's part and the conditions contained in the partly-built lease shall be deemed to be apportioned likewise so as to relate separately to the land comprised in the built-on lease and to the land comprised in the vacant lease;
#1098609
(b) Mura mbeidh sa talamh a bheas le háireamh sa léas frithdhílse ach cuid den talamh a háirítear sa léas dar léas frithdhílse é nó den talamh a háirítear in aon uas-léas a bhfuil ceangal ar an léasóir faoi dul in uamacht ag deonadh an léasa fhrithdhílse, measfar, chun críche míre (a) den fho-alt seo, gurb é an cíos a bheas ar forcoimeád leis an léas sin i leith na talún a bheas le háireamh sa léas frithdhílse ná pé cionúireacht den chíos a bheas ar forcoimeád le haon léas den tsórt sin is in-leithroinnte, ó cheart, ar an talamh a bheas le háireamh sa léas frithdhílse.
( b ) Where the land to be comprised in the reversionary lease is part only of the land comprised in the lease to which it is reversionary or of the land comprised in any superior lease the lessor under which is required to join in the grant of the reversionary lease, such proportion of the rent reserved by any such lease as is fairly apportionable to the land to be comprised in the reversionary lease shall, for the purpose of paragraph (a) of this subsection, be deemed to be the rent reserved by such lease in respect of the land to be comprised in the reversionary lease.
#1098639
—Aon léas frithdhílse a deonadh an 31ú lá de Mhárta, 1931, nó dá éis, do léasaí foirgníochta nó do léasaí dílseánaigh cibé acu ar théarmaí a shocraigh an Chúirt nó ar théarmaí a réitíodh idir na páirtithe a deonadh é, measfar gur léas foirgníochta é agus gur greamacht chun gach críche é agus fadú ar an léas foirgníochta nó ar an léas dílseánaigh (cibé acu é) faoina raibh an talamh a háirítear sa léas frithdhílse á theachtadh roimhe sin ag an duine dar deonadh an léas frithdhílse, agus beidh leas an léasaí faoin léas frithdhílse faoi réir aon cheart nó cothromas a thiocfas den léas sin a bheith ina ghreamacht den tsórt sin.
—A reversionary lease granted on or after the 31st day of March, 1931, to a building lessee or a proprietary lessee, whether granted on terms settled by the Court or negotiated between the parties, shall be deemed to be a building lease and to be a graft for all purposes on, and a continuation of the building lease or proprietary lease (as the case may be) under which the person to whom the reversionary lease is granted previously held the land comprised in the reversionary lease, and the lessee's interest under the reversionary lease shall be subject to any rights or equities arising from that lease being such graft.
#1337858
(3) Chun críocha roinnt a dhéanamh ar an léas páirt-fhoirgnithe, déanfar an chuid sin den chíos a forchoimeádadh leis an léas sin agus is inchurtha go cóir i leith na talún a chuimsítear sa léas foirgnithe a chionroinnt ar an léas foirgnithe agus déanfar an chuid eile den chíos sin a chionroinnt ar an léas folamh, agus déanfar na cúnaint ar thaobh an léasaí agus na coinníollacha sa léas páirtfhoirgnithe a chionroinnt mar an gcéanna ionas go mbainfidh siad go leithleach leis an talamh a chuimsítear sa léas foirgnithe agus leis an talamh a chuimsítear sa léas folamh.
(3) For the purposes of the division of the partly-built lease, such portion of the rent reserved by that lease as is fairly attributable to the land comprised in the built-on lease shall be apportioned to the built-on lease and the remainder of the said rent shall be apportioned to the vacant lease, and the covenants on the lessee's part and the conditions contained in the partly-built lease shall be apportioned likewise so as to relate separately to the land comprised in the built-on lease and to the land comprised in the vacant lease.
#1360529
(4) Mura mbeidh sa talamh a bheidh le háireamh i léas frithdhílse ach cuid den talamh a áirítear sa léas a bhí ann roimhe sin nó den talamh a áirítear in aon uasléas faoina bhfuil ceangal ar an léasóir uamadh i ndeonú an léasa fhrithdhílse, measfar, chun críche fho-alt (3), gurb é cíos a bheidh ar forchoimeád leis an léas sin i leith na talún a bheidh le háireamh sa léas frithdhílse cibé cionúireacht den chíos a bheidh ar forchoimeád le haon léas den sórt sin is inchurtha go cóir i leith na talún a bheidh le háireamh sa léas frithdhílse.
(4) Where the land to be comprised in a reversionary lease is part only of the land comprised in the previous lease or of the land comprised in any superior lease the lessor under which is required to join in the grant of the reversionary lease, such proportion of the rent reserved by any such lease as is fairly apportionable to the land to be comprised in the reversionary lease shall, for the purpose of subsection (3), be deemed to be the rent reserved by that lease in respect of the land to be comprised in the reversionary lease.
#572294
Ní hionann léasú oibriúcháin agus léasú airgeadais:
Operating leasing is different from financial leasing:
#574326
Is féidir a mheas gur léasanna freisin conarthaí, léasanna agus ceadúnais mar a shainítear iad i gCaibidil 15.
Contracts, leases and licenses, as defined in Chapter 15, can be considered as leases as well.
#808046
Deontaisí Feirm-Dhílse, léasanna ion-athnuachainte, agus léasanna ar feadh téarmaí fada.
Fee Farm Grants, renewable leases, and leases for long terms.
#846292
Léasanna tógála agus léasanna dílse.
Building leases and proprietary leases.
#1098402
Léasanna a measfar gur léasanna foirgníochta iad.
Leases deemed to be building leases.
#1266601
Léasanna a mheastar a bheith ina léasanna foirgníochta.
Leases deemed to be building leases.
#1293738
Foléasanna as gearrléasanna
Sub-leases out of short leases
#1676952
le haghaidh idirbhearta urrúsúcháin bunaithe ar chomhthiomsuithe d’iasachtaí gluaisteáin, de léasanna gluaisteán agus de léasanna trealaimh.
for securitisation transactions backed by pools of auto loans, auto leases and equipment leases.
#2532522
IASACHTAÍ GLUAISTEÁIN, LÉASANNA GLUAISTEÁN AGUS LÉASANNA TREALAIMH
AUTO LOANS, AUTO LEASES AND EQUIPMENT LEASES
#2978591
léasanna (féach IFRS 16 Léasanna).
leases (see IFRS 16 Leases).
#2978904
léasanna sócmhainní doláimhsithe a gcoinnítear cuntas orthu i gcomhréir le IFRS 16 Léasanna;
leases of intangible assets accounted for in accordance with IFRS 16 Leases;
#2983411
cearta agus oibleagáidí faoi léasanna dá bhfuil feidhm ag IFRS 16 Léasanna.
rights and obligations under leases to which IFRS 16 Leases applies.
#2989327
Léasanna a aicmíodh roimhe sin mar léasanna oibriúcháin
Leases previously classified as operating leases
#2989352
Léasanna a aicmíodh roimhe sin mar léasanna airgeadais
Leases previously classified as finance leases
#846348
(2) Tuigfear léas frith-dhílse deonfar fén gCuid seo den Acht so do bheith ina ghreamú ar an léas tógála no ar an léas dílse (pe'ca aca é) fé n-a raibh an talamh a bheidh sa léas frith-dhílse sin ar seilbh roimhe sin ag an té dá ndeonfar an léas frith-dhílse sin, agus an leas a bheidh ag an léasaí fén léas frith-dhílse sin beidh sé fé réir aon chearta no cothroma thiocfaidh as an léas frith-dhílse sin do bheith ina ghreamú amhlaidh.
(2) A reversionary lease granted under this Part of this Act shall be deemed to be a graft on the building lease or the proprietary lease (as the case may be) under which the person to whom such reversionary lease is granted previously held the land comprised in such reversionary lease, and the lessee's interest under such reversionary lease shall be subject to any rights or equities arising from such reversionary lease being such graft.
#846364
—(1) Má rinne an té do gheibheann an cíos do cuireadh ar cosnamh le léas tógála léas frith-dhílse ar an talamh no ar aon chuid den talamh sa léas tógála san do thabhairt uaidh roimh an 31adh lá de Mhárta, 1931, no má rinne sé, do réir chó-aontuithe infheidhmithe do rinneadh roimh an 31adh lá de Mhárta, 1931, léas frith-dhílse ar an talamh no ar aon chuid den talamh sa léas tógála san do thabhairt uaidh an 31adh lá de Mhárta, 1931, no dá éis sin, ní bheidh éinne i dteideal léasa fhrith-dhílse ar an talamh ná ar aon chuid den talamh sa léas frith-dhílse sin do rinneadh amhlaidh d'fháil fén gCuid seo den Acht so.
—(1) Where the person in receipt of the rent reserved by building lease has, before the 31st day of March, 1931, made a reversionary lease of the land or any part of the land comprised in such building lease, or has on or after the 31st day of March, 1931, made, in pursuance of an enforceable agreement entered into before the 31st day of March, 1931, a reversionary lease of the land or any part of the land comprised in such building lease, no person shall be entitled to obtain under this Part of this Act a reversionary lease of the land or any part of the land comprised in the said reversionary lease so made.
#969858
(i) go bhfuil an duine ba léasaidhe (dá ngairmtear foléasaidhe sa bhfo-alt so) fé léas is fo-leas (meánach no nea-meánach) fén léas tuitithe i seilbh, ar dháta an Achta so do rith, an tailimh no coda den talamh do haistríodh leis an léas tuitithe (i gcás ina mbeadh an léas tuitithe ina léas tógála dá mbeadh an tAcht so i bhfeidhm le linn a thuitithe) no an tailimh fé fhoirgintí no coda den talamh san (i gcás ina mbeadh an léas tuitithe ina léas leath-tógála dá mbeadh an tAcht so i bhfeidhm le linn a thuitithe), agus
(i) a lessee (in this sub-section referred to as a sub-lessee) under a lease which is a sublease (whether mediate or immediate) under the expired lease is, at such passing, in possession (where the expired lease would have been a building lease if this Act had been in force at its expiration) of the land or part of the land demised by the expired lease or (where the expired lease would have been a partly-built lease if this Act had been in force at its expiration) of the built-on land or part of that land, and
#1293678
(2) Más rud é i dtosach tréimhse úinéireachta léasa ar thalamh go mbeidh sé faoi réir fholéas nach ar chíos é is ionannas do luach iomlán na talún mar aon le haon fhoirgnimh ar an talamh sin agus gur mó luach an léasa i ndeireadh ré an fholéasa, arna mheas de réir mar a bhí i dtosach na tréimhse úinéireachta, ná an caiteachas is inlamhála faoi mhír 3 (1) (a) de Sceideal 1 le linn an gnóchan a ríomh a d'fhaibhrigh as an léas a dhiúscairt, ní sócmhainn chnaoiteach an léas go dtí go mbeidh deireadh le ré an fholéasa.
(2) If at the beginning of the period of ownership of a lease of land it is subject to a sub-lease not at a rent representing the full value of the land together with any buildings thereon and the value of the lease at the end of the duration of the sub-lease, estimated as at the beginning of the period of ownership, exceeds the expenditure allowable under paragraph 3 (1) (a) of Schedule 1 in computing the gain accruing on a disposal of the lease, the lease shall not be a wasting asset until the end of the duration of the sub-lease.
#1293750
(4) Mura bhfuil san fholéas ach foléas ar chuid den talamh a bheidh sa léas, ní bheidh feidhm ag an mír seo ach amháin maidir le cionúireacht den chaiteachas is inchurtha i leith an léasa faoi na clásail sin (a) agus (b) agus is comhionann leis an gcoibhneas idir luach na talún a bheidh san fholéas tráth an foléas a dheonú agus luach na talún sin agus na talún eile a bheidh sa léas an tráth sin:
(4) If the sub-lease is a sub-lease of part only of the land comprised in the lease, this paragraph shall apply only in relation to a proportion of the expenditure attributable to the lease under the said clauses (a) and (b) which is the same as the proportion which the value of the land comprised in the sub-lease at the time when the sub-lease is granted bears to the value of that and the other land comprised in the lease at the said time:
#577129
Cé gur ar feadh roinnt blianta a mhaireann léas airgeadais de ghnáth, ní shocraíonn fad thréimhse an léasa an mar léas oibriúcháin nó mar léas airgeadais ba cheart é a mheas.
Although a financial lease will typically be for several years, the duration of the lease does not determine whether the lease is to be regarded as an operating or financial lease.
#846324
—(1) Aon uair laistigh de sheacht mbliana roimh dhul in éag do léas tógála, beidh éinne bheidh i seilbh an tailimh no aon choda den talamh a bheidh sa léas san agus gur fén léas tógála san no fé léas dhílse bheidh sé ar seilbh aige, beidh sé i dteideal, fé réir forálacha na Coda so den Acht so agus ar fháil an toilithe (más aon cheann é) is gá do réir an ailt seo, léas frith-dhílse ar an talamh san a bheidh ina sheilbh agus ar seilbh aige amhlaidh mar adubhradh d'fháil, ón té do gheibheann (ar aon tslí seachas mar ghníomhaire do dhuine eile) an cíos do cuireadh ar cosnamh leis an léas tógála san, ar na téarmaí socruítear leis an gCuid seo den Acht so no socrófar fúithe.
—(1) At any time within seven years before the expiration of a building lease, any person in possession of the land or any part of the land comprised in such lease and holding the same under such building lease or under a proprietary lease shall, subject to the provisions of this Part of this Act and on obtaining the consent (if any) required by this section, be entitled to obtain from the person in receipt (otherwise than as agent for another) of the rent reserved by such building lease a reversionary lease on the terms fixed by or under this Part of this Act of the said land so possessed and held by him as aforesaid.
#846338
(b) an cíos a cuirfear ar cosnamh leis an frith-dhílse sin ní bheidh sé in aon chás níos lugha ná an cíos do cuireadh ar cosnamh leis an léas tógála san no, mara mbeidh sa talamh a bheidh sa léas frith-dhílse sin ach cuid den talamh a bheidh sa léas tógála san, pé cion, den chíos san do cuireadh ar cosnamh leis an léas tógála san, is ionchurtha le ceart ar an talamh san a bheidh sa léas frith-dhílse sin;
( b ) the rent reserved by such reversionary lease shall not in any case be less than the rent reserved by the said building lease or, where the land comprised in such reversionary lease is part only of the land comprised in the said building lease, such proportion of the said rent reserved by the said building lease as is fairly apportionable to the said land comprised in the said reversionary lease;
#846372
(c) a tugtar i bhfuirm léasa fhrith-dhílse don léas tógála san, agus
( c ) is made by way of reversionary lease to the said building lease, and
#969818
(a) is tuigthe chun crícheanna Coda V den Phríomh-Acht go bhfuil an léas leath-tógála san ar thuitim dó agus go raibh sé o dháta an Achta so do rith no ar feadh na seacht mblian díreach roimh é thuitim (pé tréimhse is giorra) ina dhá léas ar leithligh, ceann aca ina léas (dá ngairmtear an léas lán-tógála san Acht so) ar an gcuid sin, den talamh do haistríodh leis an léas leathtógála, a bheidh fé bhuan-fhoirgintí do thóg an duine do bhí, ar a dtógáil, i dteideal an leasa bhí ag an léasaidhe fén léas leath-tógála no do tógadh de bhun có-aontuithe um an léas san do dheonadh ar a dtógáil, maraon le hoiread den talamh san agus a bheidh ag dul leis na foirgintí sin, agus an ceann eile ina léas (dá ngairmtear an léas nea-thógála san Acht so) ar an gcuid eile den talamh san, bíodh buan-fhoirgintí ar an gcuid sin no ná bíodh;
( a ) the partly-built lease shall, for the purposes of Part V of the Principal Act, be deemed to be at its expiration and to have been since the passing of this Act or for the seven years next preceding such expiration (whichever period is the shorter) two separate leases whereof one lease (in this Act referred to as the built-on lease) comprises that portion of the land demised by the partly-built lease which is covered with permanent buildings, either erected by the person entitled at their erection to the lessee's interest under the partly-built lease or erected in pursuance of an agreement for the grant of that lease on their erection, together with so much of the said land as is subsidiary and ancillary to those buildings and the other lease (in this Act referred to as the vacant lease) comprises the residue of the said land, whether there are or are not permanent buildings on that residue;
#969820
(b) chun na gcrícheanna bhaineann le roinnt an léasa leathtógála amhlaidh, is tuigthe an cíos a forcoimeádtar leis do bheith cionroinnte idir an léas lán-tógála agus an léas nea-thógála go rátúil do réir achair an tailimh lena mbainfidh na léasanna san fé seach, agus is tuigthe na cumhnanta ar thaobh an léasaidhe agus na coinníollacha bheidh sa léas leath-tógála do bheith cionroinnte mar an gcéanna chun go mbeidh feidhm aca maidir leis an talamh lena mbainfidh an léas lán-tógála agus leis an talamh lena mbainfidh an léas nea-thógála ar leithligh;
( b ) for the purposes of such division of the partly-built lease, the rent thereby reserved shall be deemed to be apportioned between the built-on lease and the vacant lease rateably in proportion to the area of the land comprised in those leases respectively, and the covenants on the lessee's part and the conditions contained in the partly-built lease shall be deemed to be apportioned likewise so as to relate separately to the land comprised in the built-on lease and to the land comprised in the vacant lease;
#1098420
(i) measfar, chun críocha an Achta seo, gur dhá léas ar leithligh an léas páirt-fhoirgnithe agus gurb é atá i léas amháin acu sin (dá ngairmtear an léas foirgnithe san Acht seo) an chuid sin den talamh a forléasadh leis an léas páirt-fhoirgnithe agus atá faoi bhuan-fhoirgnimh a thóg an duine ag a raibh teideal, tráth a dtógtha, chun leasa an léasaí faoin léas páirt-fhoirgnithe nó a tógadh de bhun comhaontuithe chun an léas sin a dheonadh ar iad a bheith tógtha, maraon le hoiread den talamh sin agus a fho-ghabhas agus a chomhghabhas leis na foirgnimh sin agus gurb é atá sa léas eile (dá ngairmtear an léas folamh san Acht seo) an chuid eile den talamh sin, pé acu atá nó nach bhfuil buan-fhoirgnimh ar an gcuid eile sin;
(i) the partly-built lease shall, for the purposes of this Act, be deemed to be two separate leases whereof one lease (in this Act referred to as the built-on lease) comprises that portion of the land demised by the partly-built lease which is covered by permanent buildings either erected by the person entitled at their erection to the lessee's interest under the partly-built lease or erected in pursuance of an agreement for the grant of that lease on their erection, together with so much of the said land as is subsidiary and ancillary to those buildings and the other lease (in this Act referred to as the vacant lease) comprises the residue of the said land, whether there are or are not permanent buildings on that residue;
#1098424
(iii) measfar gur léas foirgníochta an léas foirgnithe.
(iii) the built-on lease shall be deemed to be a building lease.
#1098432
(a) gur fo-léas (idirmheánach nó neasach) faoi léas foirgníochta an léas;
( a ) that the lease is a sublease (whether mediate or immediate) under a building lease;
#1098637
Measfar léas frithdhílse a bheith ina léas foirgníochta agus ina ghreamacht agus ina fhadú ar léas foirgníochta nó ar léas dílseánaigh.
Reversionary lease deemed to be building lease and graft on and continuation of building lease or proprietary lease.
#1118394
(2) I gcás ina ndéanfar, ar léas a fhoirceannadh, léas nua a dheonú don léasaí de dhroim teideal a bheith aige le reacht chun léasa nua nó de bhun roghan a bheidh ar fáil aige faoi théarmaí an chéad léasa, beidh éifeacht ag forálacha na Caibidle seo ionann is dá mbeadh an dara léas ar leanúint as an gcéad léas:
(2) Where, on the termination of a lease, a new lease is granted to the lessee consequent upon his being entitled by statute to a new lease or in pursuance of an option available to him under the terms of the first lease, the provisions of this Chapter shall have effect as if the second lease were a continuation of the first lease.
#1175123
ciallaíonn “léas fada” léas arna dheonú ar feadh téarma is faide ná caoga bliain;
"long lease" means a lease granted for a term exceeding fifty years;
#1175131
ciallaíonn “gearr-léas” léas arna dheonú ar feadh téarma nach faide ná caoga bliain;
"short lease" means a lease granted for a term not exceeding fifty years;
#1175229
—(1) I gcás ina gceanglaítear aon phréimh a íoc faoi léas nó d'eile faoi na téarmaí ar faoina réir a deonaíodh léas, agus gur gearr-léas é, measfar chun críocha alt 84 den Acht seo, teideal a bheith ag an léasóir, ar an léas a dheonú, chun suim a fháil ar mhodh cíosa (i dteannta aon chíosa iarbhír) is comhionann le méid na préimhe arna laghdú an caogadú cuid den mhéid sin in aghaidh gach tréimhse iomláine de dhá mhí dhéag, seachas an chéad tréimhse, atá ar áireamh i dtéarma an léasa.
—(1) Where the payment of any premium is required under a lease, or otherwise under the terms subject to which a lease is granted, and the lease is a short lease, the lessor shall be treated for the purposes of section 84 of this Act as becoming entitled, when the lease is granted, to an amount by way of rent (in addition to any actual rent) equal to the amount of the premium reduced by one-fiftieth of that amount for each complete period of twelve months, other than the first, comprised in the term of the lease.
#1193616
ciallaíonn “léas” aon chonradh tionóntachta agus folaíonn sé comhaontú le haghaidh léasa;
"lease" means any contract of tenancy and includes an agreement for a lease;
#1218952
—(1) Má bhíonn talamh atá forléasta le léas (is léas foirgníochta nó léas dílseánaigh) ar teachtadh ag níos mó ná duine amháin ar léasaí gach duine acu faoi léas foirgníochta nó léas dílseánaigh, féadfaidh sannaí ó aon léasaí den sórt sin ar chuid den talamh sin nó comharba i dteideal aon sannaí den sórt sin agus go mbeidh an cíos a bheidh ar forcoimeád leis an léas chéadluaite á íoc leis an léasóir ag an aon duine amháin de na daoine, beidh an duine sin i dteideal go gcionroinnfear an cíos idir an chuid den talamh a theachtann seisean agus an chuid den talamh a theachtann gach duine eile den sórt sin a dhlíonn cuid den chíos a íoc leis an duine atá i dteideal amhlaidh.
—(1) Where land demised by a lease (being either a building lease or a proprietary lease) is held by more than one person each of whom is a lessee under a building lease or a proprietary lease, an assignee from any such lessee of part of such land or a successor in title of any such assignee and the rent reserved by the first-mentioned lease is being paid to the lessor by one only of the persons, that person shall be entitled to have the rent apportioned between the part of the land held by him and the part of the land held by each such other person who is liable for the payment of part of the rent to the person so entitled
#1221583
ciallaíonn “léas fada” léas arna dheonú ar feadh téarma is faide ná caoga bliain;
"long lease" means a lease granted for a term exceeding fifty years;
#1221591
ciallaíonn “gear-léas” léas arna dheonú ar feadh téarma nach faide ná caoga bhliain;
"short lease" means a lease granted for a term not exceeding fifty years;
#1221675
—(1) I gcás ina gceanglaítear aon phréimh a íoc faoi léas nó ar shlí eile faoi na téarmaí ar faoina réir a deonaíodh léas, agus gur gearr-léas é, measfar chun críocha alt 81, teideal a bheith ag an léasóir, ar an léas a dheonú, chun suim a fháil ar mhodh cíosa (i dteannta aon chíosa iarbhír) ar cóimhéid le méid na préimhe, arna laghdú an caogadú cuid den mhéid sin in aghaidh gach tréimhse iomláine dhá mhí dhéag, seachas an chéad tréimhse, atá ar áireamh i dtéarma an léasa.
—(1) Where the payment of any premium is required under a lease, or otherwise under the terms subject to which a lease is granted, and the lease is a short lease, the lessor shall be treated for the purposes of section 81 as becoming entitled, when the lease is granted, to an amount by way of rent (in addition to any actual rent) equal to the amount of the premium reduced by one-fiftieth of that amount for each complete period of twelve months, other than the first, comprised in the term of the lease.
#1225411
(2) I gcás ina ndéanfar, ar léas a fhoirceannadh, léas nua a dheonú don léasaí de dhroim teideal a bheith aige ó reacht chun léasa nua nó de bhun roghan a bheidh ar fáil aige faoi théarmaí an chéad léasa, beidh éifeacht ag forálacha na Caibidle seo ionann is dá mbeadh an dara léas ar leanúint as an gcéad léas.
(2) Where, on the termination of a lease, a new lease is granted to the lessee consequent upon his being entitled by statute to a new lease or in pursuance of an option available to him under the terms of the first lease, the provisions of this Chapter shall have effect as if the second lease were a continuation of the first lease.