#577395
costais éadálacha, bainistíocht polasaí, bainistíocht infheistíochta agus láimhseáil éileamh.
costs of acquisition, policy management, investment management, and claims handling.
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#1293603
(b) I gcás inar gá, chun an gnóchan nó an caillteanas a ríomh a d'fhaibhrigh chuig duine as iomlán aon aicme, nó as cuid d'aon aicme, scaireanna nó urrús nó cearta sealbhóirí aonad ba chuid de shealbhán nua den sórt dá dtagraítear i gclásal (a) a fháil agus a dhiúscairt, costais na fála a chionroinnt idir an chuid a diúscraíodh agus an chuid a coimeádadh,
( b ) where for the purpose of computing the gain or loss accruing to a person from the acquisition and disposal of the whole or any part of any class of shares or securities or rights of unit holders forming part of a new holding of the kind referred to in clause (a) it is necessary to apportion costs of acquisition between the part that is disposed of and the part that is retained,
#1429317
(5) (a) Faoi réir mhír (b), ní rachaidh méid deontais fála teicneolaíochta thar 50 faoin gcéad de na costais cheadaithe chun an teicneolaíocht áirithe a fháil nó thar £250,000, cibé suim acu is lú.
( 5 ) ( a ) Subject to paragraph (b), the amount of a technology acquisition grant shall not exceed 50 per cent. of the approved costs of acquisition of the technology concerned or £250,000, whichever is the smaller sum.