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  1. #1431656

    Cuideachta choimircíochta cháilitheach.

    Qualifying sponsoring company.

    Number 13 of 1986: FINANCE ACT, 1986

  2. #1477118

    An Cósta Eabhair Iamáice

    Calls on Sponsoring Members

    Number 32 of 1988: MULTILATERAL INVESTMENT GUARANTEE AGENCY ACT, 1988

  3. #1477123

    Iamahiriya Arabach na Libia

    ( d ) If any sponsoring member shall not be liable for an amount of a call pursuant to the provisions of this Article because of the limitation contained in Sections (b) and (c) above, or if any sponsoring member shall default in payment of an amount due in response to any such call, the liability for payment of such amount shall be shared pro rata by the other sponsoring members.

    Number 32 of 1988: MULTILATERAL INVESTMENT GUARANTEE AGENCY ACT, 1988

  4. #1649500

    Infheistíochtaí iomlána infheistithe san ‘fhiontar coimircíochta’

    Total investments invested in ‘the sponsoring enterprise’

    Regulation (EC) No 295/2008 of the European Parliament and of the Council of 11 March 2008 concerning structural business statistics (recast) (Text with EEA relevance)

  5. #1879501

    Faoi láthair, tá sé ag éirí níos dúshlánaí urraíocht phríobháideach a dhéanamh ar an gcultúr toisc nach bhfuil aon imeachtaí poiblí ann chun urraíocht a thabhairt dóibh nó toisc go bhfuil gnólachtaí ag tabhairt tús áite do ghníomhaíochtaí urraíochta a bhaineann leis an tsláinte phoiblí.

    At present, private sponsoring for culture is also becoming more challenging because there are no public events to sponsor or because companies give priority to public health-related sponsoring activities.

    Decision (EU) 2020/2229 of the European Parliament and of the Council of 23 December 2020 amending Decision No 445/2014/EU establishing a Union action for the European Capitals of Culture for the years 2020 to 2033 (Text with EEA relevance)

  6. #2176190

    páirt a ghlacadh i bpleanáil, i stiúradh, in urraíocht, nó i gcoinne ionsaithe a dhéanamh ar na nithe seo a leanas:

    involved in planning, directing, sponsoring, or conducting attacks against:

    Council Regulation (EU) 2021/2201 of 13 December 2021 amending Regulation (EU) 2017/1770 concerning restrictive measures in view of the situation in Mali

  7. #2636183

    Arna bhunú ag Coiste Eagraíochtaí Urraíochta Choimisiún Treadway.

    As established by the Committee of Sponsoring Organizations of the Treadway Commission.

    REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE COURT OF AUDITORS Annual Management and Performance Report for the EU Budget - Financial Year 2021

  8. #3058101

    Arna bhunú ag Coiste Eagraíochtaí Urraíochta Choimisiún Treadway.

    As established by the Committee of Sponsoring Organizations of the Treadway Commission.

    REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE COURT OF AUDITORS Annual Management and Performance Report for the EU Budget - Financial Year 2022

  9. #1431525

    (a) maidir le hailt 20 agus 25, an tréimhse dar tosach dáta corpraithe na cuideachta coimircíochta cáilithí ar thar a ceann a dhéanann an chuideachta taighde agus forbartha, nó a bheartaíonn sí, an tionscadal cáilitheach taighde agus forbartha a sheoladh (nó, má corpraíodh an chuideachta choimircíochta cháilitheach breis agus dhá bhliain roimh dháta eisiúna na scaireanna, an tréimhse dar thosach dhá bhliain roimh an dáta sin) agus dar críoch cibé dáta acu seo a leanas is luaithe, is é sin le rá—

    ( a ) as respects sections 20 and 25 the period beginning on the incorporation of the qualifying sponsoring company on behalf of which the research and development company carries out, or intends to carry out, the qualifying research and development project (or, if the qualifying sponsoring company was incorporated more than two years before the date on which the shares were issued, beginning two years before that date) and ending on the earlier of the following dates, that is to say—

    Number 13 of 1986: FINANCE ACT, 1986

  10. #1431680

    (a) i gcás aon airgead a chaitheann an chuideachta taighde agus forbartha i gcúrsa an tionscadal sin a sheoladh, gur ar fhiontar na cuideachta taighde agus forbartha sin a chaitear é agus, gan dochar do ghinearáltacht a bhfuil ansin roimhe seo, ní mheasfar, chun na críche seo, airgead a bheith caite ar fhiontar cuideachta taighde agus forbartha más amhlaidh atá i gcás na cuideachta coimircíochta cáilithí ar thar a ceann a sheoltar an tionscadal cáilitheach taighde agus forbartha, nó más amhlaidh atá i gcás aon duine a bhfuil baint aige leis an gcuideachta choimircíochta cháilitheach sin, go bhfuil sí nó sé, nó go dtiocfaidh sí nó sé chun bheith, faoi dhliteanas, go díreach nó go neamhdhíreach—

    ( a ) any money expended by the research and development company in the course of carrying out that project is so expended at the risk of that research and development company and, without prejudice to the generality of the foregoing, for this purpose money shall not be regarded as expended at the risk of a research and development company if the qualifying sponsoring company on behalf of which the qualifying research and development project is carried out, or any person connected with that qualifying sponsoring company, is or may become, directly or indirectly, liable—

    Number 13 of 1986: FINANCE ACT, 1986

  11. #1477109

    Oileáin Chomóra Daon-Phoblacht an Chongo Cósta Ríce An Chipir Djibouti

    ( b ) Subject to the provisions of Sections (b) and (c) of Article 3 of this Annex, each sponsoring member shall share with the other sponsoring members in losses under guarantees of sponsored investments, when and to the extent that such losses cannot be covered out of the Sponsorship Trust Fund referred to in Article 2 of this Annex, in the proportion which the amount of maximum contingent liability under the guarantees of investments sponsored by it bears to the total amount of maximum contingent liability under the guarantees of investments sponsored by all members.

    Number 32 of 1988: MULTILATERAL INVESTMENT GUARANTEE AGENCY ACT, 1988

  12. #573720

    urraíocht a dhéanann corparáidí más rud é nach féidir a mheas gur ceannacháin fógraíochta nó seirbhísí eile (mar shampla, aistrithe ar son dea-chúise, nó scoláireachtaí) atá sna híocaíochtaí sin;

    sponsoring by corporations if those payments cannot be regarded as purchases of advertising or other services (for instance, transfers for a good cause, or scholarships);

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  13. #1430686

    Cuideachta choimircíochta cháilitheach.

    22. Qualifying sponsoring company. 23.

    Number 13 of 1986: FINANCE ACT, 1986

  14. #1431563

    (b) Chun críocha an ailt seo, is de réir na bhforálacha ina dhiaidh seo den alt seo a chinnfear aon cheist i dtaobh baint a bheith ag pearsa aonair le cuideachta choimircíochta cháilitheach.

    ( b ) For the purposes of this section any question whether an individual is connected with a qualifying sponsoring company shall be determined in accordance with the following provisions of this section.

    Number 13 of 1986: FINANCE ACT, 1986

  15. #1431565

    (2) Tá baint ag pearsa aonair le cuideachta choimircíochta cháilitheach—

    (2) An individual is connected with a qualifying sponsoring company if he, or an associate of his, is—

    Number 13 of 1986: FINANCE ACT, 1986

  16. #1431614

    (7) Tá baint ag pearsa aonair le cuideachta choimircíochta cháilitheach más é a rialaíonn í, de réir bhrí alt 158 den Acht Cánach Corparáide, 1976 .

    (7) An individual is connected with a qualifying sponsoring company if he has control of it within the meaning of section 158 of the Corporation Tax Act, 1976 .

    Number 13 of 1986: FINANCE ACT, 1986

  17. #1431658

    —(1) Is cuideachta choimircíochta cháilitheach cuideachta má tá sí corpraithe sa Stát agus má chomhlíonann sí ceanglais an ailt seo.

    —(1) A company is a qualifying sponsoring company if it is incorporated in the State and complies with the requirements of this section.

    Number 13 of 1986: FINANCE ACT, 1986

  18. #1431803

    (a) an chuideachta cháilitheach taighde agus forbartha nó an chuideachta choimircíochta cháilitheach, de réir mar a bheidh, agus

    ( a ) the qualifying research and development company or the qualifying sponsoring company, as the case may be, and

    Number 13 of 1986: FINANCE ACT, 1986

  19. #1477111

    An Phoblacht Dhoiminiceach Eacuadór

    ( d ) The Agency shall periodically consult with sponsoring members with respect to its operations under this Annex.

    Number 32 of 1988: MULTILATERAL INVESTMENT GUARANTEE AGENCY ACT, 1988

  20. #1477125

    An Mhalaeisia Oileáin Mhaildíve Mailí Málta An Mháratáin Oileán Mhuirís Meicsiceo Maracó Mósaimbíc Neipeal Nicearagua An Nígir An Nigéir Oman An Phacastáin Panama Nua-Ghuine Phapua Paragua Peiriú

    ( e ) Any payment by a sponsoring member pursuant to a call in accordance with this Article shall be made promptly and in freely usable currency.

    Number 32 of 1988: MULTILATERAL INVESTMENT GUARANTEE AGENCY ACT, 1988

  21. #1904510

    Dhéanfadh ISU agus an Stát tairbhíoch is Páirtí na hIdirphléití a eagrú agus a éascú; agus, i gcás inarb ábhartha, dhéanfaí sin leis an eagraíocht idir-rialtasach réigiúnach a chomhurraigh an t-idirphlé.

    The Dialogues would be organised and co-facilitated by the ISU and beneficiary State Party and, where relevant, with the regional intergovernmental organisation co-sponsoring the Dialogue.

    Council Decision (CFSP) 2021/257 of 18 February 2021 in support of the Oslo Action Plan for the implementation of the 1997 Convention on the Prohibition of the Use, Stockpiling, Production and Transfer of Anti-Personnel Mines and on their Destruction

  22. #1989440

    atá bainteach le gníomhaíochtaí i bPoblacht na hAfraice Láir a phleanáil, a stiúradh, a urrú nó a dhéanamh de shárú ar an dlí daonnúil idirnáisiúnta, lena n-áirítear ionsaithe ar phearsanra míochaine nó ar phearsanra daonnúil,”;

    involved in planning, directing, sponsoring or committing acts in the CAR that violate international humanitarian law, including attacks against medical personnel or humanitarian personnel,’;

    Council Decision (CFSP) 2021/1823 of 18 October 2021 amending Decision 2013/798/CFSP concerning restrictive measures against the Central African Republic

  23. #1989442

    atá bainteach le gníomhaíochtaí i bPoblacht na hAfraice Láir a phleanáil, a stiúradh, a urrú nó a dhéanamh de shárú ar an dlí daonnúil idirnáisiúnta, lena n-áirítear ionsaithe ar phearsanra míochaine nó ar phearsanra daonnúil,”.

    involved in planning, directing, sponsoring or committing acts in the CAR that violate international humanitarian law, including attacks against medical personnel or humanitarian personnel,’.

    Council Decision (CFSP) 2021/1823 of 18 October 2021 amending Decision 2013/798/CFSP concerning restrictive measures against the Central African Republic

  24. #1990159

    ionsaithe ar choimeádaithe síochána de chuid MCENAC nó ar phearsanra de chuid na Náisiún Aontaithe, lena n-áirítear baill den Ghrúpa Saineolaithe, nó ar phearsanra leighis nó ar phearsanra daonnúil a phleanáil, a stiúradh, a urrú nó páirt a ghlacadh iontu;”.

    planning, directing, sponsoring or participating in attacks against MONUSCO peacekeepers or United Nations personnel, including members of the Group of Experts, or against medical personnel or humanitarian personnel;’.

    Council Decision (CFSP) 2021/1866 of 22 October 2021 amending Decision 2010/788/CFSP concerning restrictive measures against the Democratic Republic of the Congo

  25. #2013395

    seiceáil a dhéanamh ar chur chun feidhme na mbeart slándála i ndáil le creidiúnú slándála na comhchoda Eorpaí trí mheasúnaithe, iniúchtaí nó athbhreithnithe slándála a dhéanamh nó a urrú;

    checking the implementation of security measures in relation to the security accreditation of the European component by undertaking or sponsoring security assessments, inspections or reviews;

    Commission Implementing Regulation (EU) 2021/581 of 9 April 2021 on the situational pictures of the European Border Surveillance System (EUROSUR)

  26. #2063719

    Roghnófar an dá ghníomhaíocht sin go randamach as na cinn a mbailítear faisnéis maidir leis an gcineál, an stádas príomhghníomhaíochta ag an tús, an cuspóir agus urraíocht fostóirí ina leith.

    These two activities shall be selected randomly from those for which information on type, main activity status at start, purpose and employer-sponsoring is collected.

    Commission Implementing Regulation (EU) 2021/861 of 21 May 2021 specifying the technical items of the data set and establishing the technical formats for transmission of information on the organisation of a sample survey in the education and training domain pursuant to Regulation (EU) 2019/1700 of the European Parliament and of the Council (Text with EEA relevance)

  27. #2142314

    atá bainteach le gníomhaíochtaí i bPoblacht na hAfraice Láir a phleanáil, a stiúradh, a urrú nó a dhéanamh de shárú ar an dlí daonnúil idirnáisiúnta, lena n-áirítear ionsaithe ar phearsanra míochaine nó ar phearsanra daonnúil.’.

    involved in planning, directing, sponsoring or committing acts in the CAR that violate international humanitarian law, including attacks against medical personnel or humanitarian personnel.’.

    Council Regulation (EU) 2021/1819 of 18 October 2021 amending Regulation (EU) No 224/2014 concerning restrictive measures in view of the situation in the Central African Republic

  28. #2144339

    ionsaithe ar choimeádaithe síochána de chuid MCENAC nó ar phearsanra de chuid na Náisiún Aontaithe, lena n-áirítear baill den Ghrúpa Saineolaithe, nó ar phearsanra leighis nó ar phearsanra daonnúil a phleanáil, a stiúradh, a urrú nó páirt a ghlacadh iontu;”.

    planning, directing, sponsoring or participating in attacks against MONUSCO peacekeepers or United Nations personnel, including members of the Group of Experts, or against medical personnel or humanitarian personnel;’.

    Council Regulation (EU) 2021/1863 of 22 October 2021 amending Regulation (EC) No 1183/2005 imposing certain specific restrictive measures directed against persons acting in violation of the arms embargo with regard to the Democratic Republic of the Congo

  29. #2327734

    Más plean den sórt sin é an t-eintiteas tuairiscithe, baineann na fostóirí urraíochta leis an eintiteas tuairiscithe freisin.

    If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  30. #2603518

    Más plean den sórt sin é an t-eintiteas tuairiscithe, baineann na fostóirí urraíochta leis an eintiteas tuairiscithe freisin.

    If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  31. #2647960

    Tá íomhánna láidre branda ag an gcúigear ceannairí margaidh, rud a fuarthas trí fhógraíocht agus trí urraíocht, ach tá straitéis a bhaineann le táirgí níos saoire ag an mbeirt mhonaróirí níos lú, agus gan aon íomhá láidir bhranda acu.

    The five market leaders have strong brand images acquired through advertising and sponsoring, whereas the two smaller manufacturers have a strategy of cheaper products, with no strong brand image.

    Communication from the Commission COMMISSION NOTICE Guidelines on vertical restraints 2022/C 248/01

  32. #2976172

    Más plean den sórt sin é an t-eintiteas tuairiscithe, baineann na fostóirí urraíochta leis an eintiteas tuairiscithe freisin.

    If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  33. #583207

    Mar sin féin, má dhéanann a leithéid de chlár maoiniú iomlán air féin le haicme aonair páipéir thráchtála, agus má tharlaíonn sé nach ath-urrúsú é an feabhsú creidmheasa ar fud an chláir nó má thugann an institiúid coimircíochta lántacaíocht don pháipéar tráchtála sa chaoi go bhfuil an t-infheisteoir sa pháipéar tráchtála sin ar ris ar phriacal mainneachtana an urraitheora, seachas maidir leis na comhthiomsuithe ná na sócmhainnía fholuíonn é, níor cheart a mheas de ghnáth mar sin gur risíocht ar ath-urrúsú é an páipéar tráchtála sin.

    Nevertheless, if such a programme funds itself entirely with a single class of commercial paper, and if either the programme-wide credit enhancement is not a re-securitisation or the commercial paper is fully supported by the sponsoring institution, leaving the commercial paper investor effectively exposed to the default risk of the sponsor instead of the underlying pools or assets, then that commercial paper generally should not be considered a re-securitisation exposure.

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  34. #673019

    cur chun feidhme na mbeart slándála a sheiceáil maidir le creidiúnú slándála chórais Eorpacha GNSS trí mheasúnuithe slándála, trí chigireachtaí nó trí athbhreithnithe a dhéanamh nó a urrú, i gcomhréir le hAirteagal 12(b) den Rialachán seo;

    checking the implementation of security measures in relation to the security accreditation of the European GNSS systems by undertaking or sponsoring security assessments, inspections or reviews, in accordance with Article 12(b)of this Regulation;

    Regulation (EU) No 512/2014 of the European Parliament and of the Council of 16 April 2014 amending Regulation (EU) No 912/2010 setting up the European GNSS Agency

  35. #1387171

    (d) Cuirfidh an CIT a mbeidh coimirciú á dhéanamh aige ar thionscadal atá le maoiniú ag an gCiste tríd an Dara Cuntas dá chuid togra mionchruinn scríofa faoi bhráid an Chiste ag sonrú aidhm, ré, suíomh agus costas an tionscadail agus cad í an ghníomhaireacht a bheidh freagrach as é a chur i gcrích.

    ( d ) The ICB sponsoring a project to be financed by the Fund through its Second Account shall submit to the Fund a detailed written proposal specifying the purpose, duration, location and cost of the project and the agency responsible for its execution.

    Number 7 of 1982: INTERNATIONAL COMMON FUND FOR COMMODITIES ACT, 1982

  36. #1431561

    —(1) (a) Beidh pearsa aonair cáilithe le haghaidh an fhaoisimh más rud é go suibscríobhfaidh sé thar a cheann féin le haghaidh na scaireanna cáilithe i gcuideachta cháilitheach taighde agus forbartha, agus nach mbeidh, tráth ar bith le linn na tréimhse iomchuí. baint aige le cuideachta choimircíochta cháilitheach ar thar a ceann a sheolann an chuideachta cháilitheach taighde agus forbartha tionscadal cáilitheach taighde agus forbartha.

    —(1) ( a ) An individual qualifies for the relief if he subscribes on his own behalf for the eligible shares in a qualifying research and development company and is not at any time in the relevant period connected with a qualifying sponsoring company on behalf of which the qualifying research and development company carries out a qualifying research and development project.

    Number 13 of 1986: FINANCE ACT, 1986

  37. #1431573

    (3) Níl baint ag pearsa aonair le cuideachta choimircíochta cháilitheach de bhíthin amháin gur stiúrthóir de chuid na cuideachta nó de chuid cuideachta eile is comhpháirtí don chuideachta sin é féin nó aon chomhlach dá chuid, mura bhfaighidh sé féin nó a chomhlach (nó comhpháirtíocht ar comhalta di é féin nó a chomhlach) íocaíocht ó cheachtar cuideachta i rith na tréimhse cúig bliana dar tosach dáta eisiúna na scaireanna nó mura mbeidh sé i dteideal íocaíocht den sórt sin a fháil i leith na tréimhse sin nó aon chuid di;

    (3) An individual is not connected with a qualifying sponsoring company by reason only that he, or an associate of his, is a director of the company or of another company which is a partner of that company unless he or his associate (or a partnership of which he or his associate is a member) receives a payment from either company during the period of five years beginning on the date on which the shares are issued or is entitled to receive such a payment in respect of that period or any part of it;

    Number 13 of 1986: FINANCE ACT, 1986

  38. #1431590

    (4) Tá baint ag pearsa aonair le cuideachta choimircíochta cháilitheach má shealbhaíonn sé go díreach nó go neamhdhíreach, breis agus 30 faoin gcéad—

    (4) An individual is connected with a qualifying sponsoring company if he directly or indirectly possesses or is entitled to acquire more than 30 per cent. of—

    Number 13 of 1986: FINANCE ACT, 1986

  39. #1431606

    (6) Tá baint ag pearsa aonair le cuideachta choimircíochta cháilitheach má shealbhaíonn sé, go díreach nó go neamhdhíreach, cibé cearta, nó má tá sé i dteideal cibé cearta a fháil, a thabharfadh teideal dó, i gcás foirceannadh na cuideachta nó in aon imthoisc eile, breis agus 30 faoin gcéad de shócmhainní na cuideachta a fháil ar sócmhainní iad ab inchomhairimh an tráth sin lena ndáileadh ar shealbhóirí cothromais de chuid na cuideachta, agus chun críocha an fho-ailt seo déanfar—

    (6) An individual is connected with a qualifying sponsoring company if he directly or indirectly possesses or is entitled to acquire such rights as would, in the event of the winding up of the company or in any other circumstance, entitle him to receive more than 30 per cent. of the assets of the company which would at that time be available for distribution to equity holders of the company, and for the purposes of this subsection—

    Number 13 of 1986: FINANCE ACT, 1986

  40. #1431619

    (9) Nuair a bheifear ag cinneadh, chun críocha an ailt seo, cibé atá nó nach bhfuil baint ag pearsa aonair le cuideachta choimircíochta cháilitheach, ní dhéileálfar le haon fhiach a thabhaigh an chuideachta trí chuntas a rótharraingt le duine atá ag seoladh gnó baincéireachta mar chaipiteal iasachta de chuid na cuideachta más i ngnáthchúrsa an ghnó sin a tabhaíodh an fiach.

    (9) In determining, for the purposes of this section, whether an individual is connected with a qualifying sponsoring company, no debt incurred by the company by overdrawing an account with a person carrying on a business of banking shall be treated as loan capital of the company if the debt arose in the ordinary course of that business.

    Number 13 of 1986: FINANCE ACT, 1986

  41. #1431647

    (7) Aon chuideachta choimircíochta cháilitheach a ndéanann an chuideachta taighde agus forbartha tionscadal cáilitheach taighde agus forbartha a sheoladh ina leith, ní cead di, sa tréimhse iomchuí, breis agus 49 faoin gcéad—

    (7) Any qualifying sponsoring company in respect of which the research and development company carries out a qualifying research and development project may not in the relevant period, directly or indirectly, possess or be entitled to acquire more than 49 per cent. of—

    Number 13 of 1986: FINANCE ACT, 1986

  42. #1431666

    (3) Maidir le haon tionscadal cáilitheach taighde agus forbartha, ní cuideachta choimircíochta cháilitheach cuideachta ach amháin má thugann sí fianaise shásúil, agus gur dealraitheach chun sástachta na gCoimisinéirí Ioncaim tar éis dóibh cibé comhairle, más ann, is dóigh leo is gá a ghlacadh ó cibé duine nó comhlacht daoine a mheasann siad a d'fhéadfadh cabhrú leo, go ndéanfaidh an chuideachta aon sochair a fhaibhreoidh chuig an gcuideachta ón tionscadal cáilitheach taighde agus forbartha a chur chun feidhme, go hiomlán nó go formhór, chun críocha trádála cáilithí nó trádálacha cáilitheacha a bheidh á seoladh ag an gcuideachta.

    (3) As respects any qualifying research and development project, a company shall be a qualifying sponsoring company only if it provides satisfactory evidence and it appears to the satisfaction of the Revenue Commissioners after such consultation, if any, as may seem to them necessary with such person or body of persons as in their opinion may be of assistance to them that any benefits accruing to the company from the qualifying research and development project will be applied by the company wholly or mainly for the purposes of a qualifying trade or trades carried on by the company.

    Number 13 of 1986: FINANCE ACT, 1986

  43. #1431674

    —(1) Faoi réir cheanglais an ailt seo, ní mheasfar tionscadal cáilitheach taighde agus forbartha a bheith á sheoladh ag cuideachta taighde agus forbartha ach amháin más thar ceann cuideachta coimircíochta cáilithí atá an tionscadal sin á sheoladh aici.

    —(1) Subject to the requirements of this section, a research and development company shall be regarded as carrying out a qualifying research and development project only if it carries out that project on behalf of a qualifying sponsoring company.

    Number 13 of 1986: FINANCE ACT, 1986

  44. #1431676

    (2) Is thar ceann cuideachta coimircíochta cáilithí a sheoltar tionscadal cáilitheach taighde agus forbartha sa chás amháin go seoltar é in imthosca a fhágann gur chuig an gcuideachta sin a fhaibhríonn sochair an tionscadail, go hiomlán nó go formhór.

    (2) A qualifying research and development project is carried out on behalf of a qualifying sponsoring company only if it is carried out in such circumstances that the benefits of the project accrue wholly or mainly to that company.

    Number 13 of 1986: FINANCE ACT, 1986

  45. #1431678

    (3) Measfar, chun críocha an ailt seo, tionscadal cáilitheach taighde agus forbartha a bheith á sheoladh ag cuideachta taighde agus forbartha thar ceann cuideachta coimircíochta cáilithí más rud é, agus ar an gcoinníoll amháin—

    (3) A research and development company shall be regarded, for the purposes of this section, as carrying out a qualifying research and development project on behalf of a qualifying sponsoring company if, and only if—

    Number 13 of 1986: FINANCE ACT, 1986

  46. #1431686

    (b) go dtabharfaidh sí fianaise shásúil agus gur dealraitheach do na Coimisinéirí Ioncaim tar éis dóibh cibé comhairle, más ann, is dóigh leo is gá a ghlacadh ó cibé duine nó comhlacht daoine a mheasann siad a d'fhéadfadh cabhrú leo, agus faoi réir cibé coinníollacha maidir le fíorú na gcríoch chun a gcaitear airgead iarbhír, a fhorchuirfidh siad ar an gcuideachta taighde agus forbartha nó ar an gcuideachta choimircíochta cháilitheach, go raibh nó go bhfuil an t-airgead go léir a chruinnigh an chuideachta taighde agus forbartha ó shuibscríobhanna le haghaidh scaireanna cáilithe ó phearsana aonair a cháilíonn le haghaidh faoisimh i leith na scaireanna sin, á úsáid le haghaidh tionscadail cháilithigh taighde agus forbartha, nó go mbeartaítear é a úsáid amhlaidh.

    ( b ) it provides satisfactory evidence and it appears to the Revenue Commissioners after such consultation, if any, as may seem to them necessary with such person or body of persons as in their opinion may be of assistance to them and subject to such conditions as to the verification of the purposes for which money is actually expended as they may impose, either on the research and development company or the qualifying sponsoring company, that all money raised by the research and development company from subscriptions for eligible shares by individuals who qualify for relief in respect of such shares was used, is being used or is intended to be used, for a qualifying research and development project.

    Number 13 of 1986: FINANCE ACT, 1986

  47. #1431688

    (4) Aon tagairtí do sheoladh tionscadail cháilithigh taighde agus forbartha ag cuideachta taighde agus forbartha folaíonn siad tagairtí do sheoladh tionscadail den sórt sin, nó do sheoladh aon oibre a bheidh ar áireamh sa tionscadal sin, ag aon duine eile, lena n-áirítear an chuideachta choimircíochta cháilitheach, faoi chonradh idir an duine sin agus an chuideachta taighde agus forbartha.

    (4) References to the carrying out of a qualifying research and development project by a research and development company include references to the carrying out of such a project, or of any work comprised in such a project, by any other person, including the qualifying sponsoring company, under a contract between that person and the research and development company.

    Number 13 of 1986: FINANCE ACT, 1986

  48. #1431743

    (2) Ní ghéillfear d'éileamh ar fhaoiseamh i leith scaireanna cáilithe i gcuideachta cháilitheach taighde agus forbartha mura mbeidh ag gabháil leis deimhniú arna eisiúint ag an gcuideachta, agus é i cibé foirm a ordóidh na Coimisinéirí Ioncaim, á dheimhniú go bhfuil na coinníollacha i leith an fhaoisimh, a mhéid a bhaineann siad leis an gcuideachta cháilitheach taighde agus forbartha, leis an gcuideachta choimircíochta cháilitheach agus leis an tionscadal cáilitheach taighde agus forbartha, comhlíonta i ndáil leis na scaireanna sin.

    (2) A claim for relief in respect of eligible shares in a qualifying research and development company shall not be allowed unless it is accompanied by a certificate issued by the company in such form as the Revenue Commissioners may direct and certifying that the conditions for the relief, so far as applying to the qualifying research and development company, the qualifying sponsoring company and the qualifying research and development project, are satisfied in relation to those shares.

    Number 13 of 1986: FINANCE ACT, 1986

  49. #1431745

    (3) Sula n-eiseoidh sí deimhniú chun críocha fho-alt (2) tabharfaidh cuideachta cháilitheach taighde agus forbartha ráiteas don chigire á rá go bhfuil na coinníollacha i leith an fhaoisimh, a mhéid a bhaineann siad leis an gcuideachta, leis an gcuideachta choimircíochta cháilitheach agus leis an tionscadal cáilitheach taighde agus forbartha, comhlíonta aici agus go raibh siad comhlíonta amhlaidh gach uile thráth ó thosach na tréimhse iomchuí.

    (3) Before issuing a certificate for the purposes of subsection (2) a qualifying research and development company shall furnish the inspector with a statement to the effect that it satisfies the conditions for relief, so far as they apply in relation to the company, the qualifying sponsoring company and the qualifying research and development project, and has done so at all times since the beginning of the relevant period.

    Number 13 of 1986: FINANCE ACT, 1986

  50. #1431747

    (4) Ní eiseofar aon deimhniú den sórt sin gan údarás ón gcigire ná ní eiseofar é i gcás ina mbeidh an chuideachta cháilitheach taighde agus forbartha nó an chuideachta choimircíochta cháilitheach, nó duine a bhfuil baint aige le ceachtar cuideachta, tar éis fógra a thabhairt don chigire faoi alt 29 (2).

    (4) No such certificate shall be issued without the authority of the inspector or where the qualifying research and development company or the qualifying sponsoring company, or a person connected with either company, has given notice to the inspector under section 29 (2).

    Number 13 of 1986: FINANCE ACT, 1986