#1383287
ciallaíonn “cárta muirir cuideachta”—
"company charge card" means—
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#1383289
(i) cárta muirir arna eisiúint ag tionscnóir chuig duine (seachas pearsa aonair) ag a bhfuil seoladh sa Stát agus a measfaí, dá mba chuig pearsa aonair a d'eiseofaí é, gur cárta muirir é, nó
(i) a charge card issued by a promoter to a person (other than an individual) having an address in the State which, if it were issued to an individual, would be regarded as a charge card, or
#1383295
ciallaíonn “cárta forlíontach” cárta muirir cuideachta arna eisiúint ag tionscnóir chuig duine (seachas pearsa aonair) agus ar cárta é de bhreis ar chárta cuideachta eile a d'eisigh an tionscnóir chuig an duine sin.
"supplementary card" means a company charge card which is issued by a promoter to a person (other than an individual) and is additional to another company charge card issued by the promoter to that person.
#1383299
(c) Déanfar dleacht stampa de réir ráta £2.50 a mhuirearú ar gach ráiteas a sheachadfar de bhun mhír (b) den fho-alt seo in aghaidh gach tréimhse sé mhí nó cuid de shé mhí a ndéarfar ina leith gur bailí do gach cárta muirir, gach cárta muirir cuideachta agus gach cárta forlíontach, a thaispeánfaidh an ráiteas a bheith arna eisiúint nó arna athnuachan.
( c ) There shall be charged on every statement delivered in pursuance of paragraph (b) of this subsection a stamp duty at the rate of £2.50 for each period of six months or part of six months for which each charge card, company charge card and supplementary card shown in the statement as having been issued or renewed is expressed to be valid.
#1383317
(7) Beidh banc nó tionscnóir, de réir mar a bheidh, i dteideal méid na dleachta stampa is iníoctha faoin alt seo a mhuirearú ar an gcuntas iomchuí faoi threoir an chuntais sin nó faoi threoir an chárta mhuirir, an chárta mhuirir cuideachta nó an chárta fhorlíontaigh lena mbaineann an cuntas agus féadfaidh sé na téarmaí agus na coinníollacha a rialaíonn an cuntas sin a chur chun feidhme maidir le hús ar an méid sin.
(7) A bank or a promoter, as the case may be, shall be entitled to charge to the relevant account the amount of the stamp duty payable under this section by reference to that account or by reference to the charge card, company charge card or supplementary card to which the account relates and may apply the terms and conditions governing that account to interest on that amount.
#1401272
(ii) Muirearófar ar gach ráiteas a sheachadfar de réir fhorálacha fhomhír (i) den mhír seo, agus íocfar tráth seachadta an ráitis, dleacht stampa de réir ráta £5 i leith gach cárta muirir, gach cárta muirir cuideachta agus gach cárta forlíontach atá ar áireamh ar an líon cártaí a thaispeántar sa ráiteas.
(ii) There shall be charged on every statement delivered in accordance with the provisions of subparagraph (i) of this paragraph, and paid on the delivery of the statement, a stamp duty at the rate of £5 in respect of each charge card, company charge card and supplementary card included in the number of cards shown in the statement.
#457603
(h) aon chárta muirir, seic-chárta, cárta creidmheasa, cárta dochair nó aon chárta lena gcomhcheanglaítear dhá cheann nó níos mó de na feidhmeanna a chomhlíontar le cártaí den sórt sin,
(h) charge card, cheque card, credit card, debit card or any card combining two or more of the functions performed by such cards,
#1383283
ciallaíonn “cuntas” cuntas arna choimeád ag tionscnóir agus ar a muirearaítear méideanna i leith earraí, seirbhísí nó airgead a fhaigheann pearsa aonair trí chárta muirir;
"account" means an account maintained by a promoter to which amounts in respect of goods, services or cash obtained by an individual by means of a charge card are charged;
#1383291
(ii) cárta muirir arna eisiúint ag tionscnóir chuig fostaí, ainmní nó gníomhaire duine den sórt sin ina cháil mar fhostaí, mar ainmní nó mar ghníomhaire den sórt sin;
(ii) a charge card issued by a promoter to an employee, nominee or agent of such a person in his capacity as such employee, nominee or agent;
#451807
(h) seirbhísí a sholáthar do dhuine faoi shocrú lena ndéantar socrú go gcúiteofar an duine i leith soláthar earraí nó seirbhísí ag an duine de réir scéime cárta creidmheasa, cárta muirir nó cárta den tsamhail chéanna;
(h) supplying services to a person under an arrangement that provides for the person to be reimbursed for the supply by the person of goods or services in accordance with a credit card, charge card or similar card scheme;
#493921
(h) seirbhísí a sholáthar do dhuine faoi shocrú lena ndéantar socrú go gcúiteofar an duine maidir le soláthar earraí nó seirbhísí ag an duine de réir scéime cárta creidmheasa, cárta muirir nó cárta dá samhail;
(h) supplying services to a person under an arrangement that provides for the person to be reimbursed for the supply by the person of goods or services in accordance with a credit card, charge card or similar card scheme;
#1383285
ciallaíonn “cárta muirir” cárta (seachas cárta ar a dtugtar “cárta tí”) arna eisiúint ag duine (dá ngairtear “tionscnóir” san alt seo) chuig pearsa aonair ag a bhfuil seoladh sa Stát trína bhféadfaidh an phearsa aonair earraí, seirbhísí nó airgead a fháil agus trína bhféadfar méideanna i leith na n-earraí, na seirbhísí nó an airgid sin a mhuirearú ar an gcuntas;
"charge card" means a card (other than a card known as "an in-house card") issued by a person (in this section referred to as "a promoter") to an individual having an address in the State by means of which goods, services or cash may be obtained by the individual and amounts in respect of the goods, services or cash may be charged to the account;
#1448365
(h) seirbhísí arna soláthar do dhuine faoi chomhshocraíochtaí a shocraíonn go gcúiteofar an duine maidir le soláthar earraí nó seirbhísí aige de réir scéime cárta creidmheasa, cárta muirir nó cárta dá samhail;”,
( h ) services supplied to a person under arrangements which provide for the reimbursement of the person in respect of the supply by him of goods or services in accordance with a credit card, charge card or similar card scheme;",