#468897
"(c) Beidh feidhm ag an mír seo maidir le diúscairt iomchuí—
"(c) This paragraph applies to a relevant disposal being a disposal—
Filter results
Collections
4,673 results in 1,130 documents
#486451
(b) gur diúscairt ag cuideachta dá dtagraítear in alt 616(1)(g) an diúscairt,
(b) the disposal is a disposal by a company referred to in section 616(1)(g),
#615622
(a) i mír (vi) trí “fála nó diúscartha” a chur in ionad “diúscartha”;
(a) in paragraph (vi) by the substitution of “acquisition or disposal” for “disposal”;
#749772
ciallaíonn “diúscairt” diúscairt mar a shainmhínítear i bpointe (19) d'Airteagal 3 de Threoir 2008/98/CE;
‘disposal’ means disposal as defined in point (19) of Article 3 of Directive 2008/98/EC;
#1293489
(2) Ní bheidh feidhm ag fomhír (1) maidir le diúscairt sócmhainní a mhéid a d'fhaibhreodh, ar an toimhde san fhomhír sin, caillteanas as an diúscairt sin chuig an duine a rinne an diúscairt agus gur caillteanas níos lú nó gnóchan a d'fhaibhreodh dá mbeadh an fhomhír sin (1) gan feidhm a bheith aici, ach i gcás ina gcuirfeadh an fhomhír seo, mura mbeadh sin, gnóchan in ionad caillteanais, toimhdeofar, maidir leis an diúscairt, gur ar an oiread sin de chomaoin a fuair an t-úinéir na sócmhainní iomchuí, nár fhaibhrigh, ar an diúscairt a dhéanamh, gnóchan ná caillteanas chuig an duine a rinne an diúscairt:
(2) Subparagraph (1) shall not apply in relation to a disposal of assets to the extent that on the assumption in that subparagraph a loss would accrue on that disposal to the person making the disposal and either a smaller loss or a gain would accrue if the said subparagraph (1) did not apply, be in a case where this subparagraph would otherwise substitute a gain for a loss it shall be assumed, in relation to the disposal, that the relevant assets were acquired by the owner, for a consideration such that, on the disposal, neither a gain nor a loss accrued to the person making the disposal:
#1456511
(f) oibreacha diúscartha eisiltigh lena n-áirítear simléir, oibreacha diúscartha camrais agus gléasra cóireála,
( f ) effluent disposal works including chimneys, sewage disposal works and treatment plant,
#1502568
(a) mar ioncam a eascraíonn, tráth na diúscartha, chuig an duine a dhéanann an diúscairt, agus
( a ) income arising at the time of the disposal to the person making the disposal, and
#1502643
—(1) Beidh feidhm ag forálacha an ailt seo i gcás diúscairt (is diúscairt lena mbaineann an Chaibidil seo) a bheith ina bun le gnóchan ioncaim eischósta agus, más diúscairt ar an leas lena mbaineann, chun críocha an Phríomh-Achta, an diúscairt sin freisin, ansin gairfear “an diúscairt chun críocha an Phríomh-Achta” den diúscairt sin san alt seo.
—(1) The provisions of this section shall apply where a disposal (being a disposal to which this Chapter applies) gives rise to an offshore income gain and, if that disposal also constitutes the disposal of the interest concerned for the purposes of the Principal Act, then that disposal is in this section referred to as "the disposal for the purposes of the Principal Act".
#1520724
(a) i mír (vi) trí “fála nó diúscartha” a chur in ionad “diúscartha”;
( a ) in paragraph (vi) by the substitution of "acquisition or disposal" for "disposal";
#1777133
ciallaíonn “cóireáil” oibríochtaí aisghabhála nó diúscartha, lena n-áirítear ullmhú don aisghabháil nó don diúscairt;
‘treatment’ means recovery or disposal operations, including preparation prior to recovery or disposal;
#1808513
ciallaíonn “diúscairt” diúscairt mar a shainmhínítear í i bpointe 19 d'Airteagal 3 de Threoir 2008/98/CE;
‘disposal’ means disposal as defined in point 19 of Article 3 of Directive 2008/98/EC;
#2852025
ciallaíonn ‘diúscairt’ diúscairt mar a shainmhínítear in Airteagal 3, pointe (19) de Threoir 2008/98/CE;
‘disposal’ means disposal as defined in Article 3, point (19), of Directive 2008/98/EC;
#2975990
Diúscairt nó diúscairt pháirteach oibríochta eachtraí
Disposal or partial disposal of a foreign operation
#1292089
(b) bíonn páirt-diúscairt sócmhainne déanta ar leas nó ceart sa tsócmhainn nó thairsti a bheith bunaithe leis an diúscairt, agus freisin i gcás an leas nó an ceart sin a bheith ann roimh an diúscairt, agus i gcoitinne, bíonn páirt-diúscairt sócmhainne déanta i gcás, ar dhuine do dhéanamh diúscartha, aon chineál maoine a dhíorthaigh as an tsócmhainn a bheith gan diúscairt.
( b ) there is a part disposal of an asset where an interest or right in or over the asset is created by the disposal, as well as where it subsists before the disposal, and generally, there is a part disposal of an asset where, on a person making a disposal, any description of property derived from the asset remains undisposed of.
#1293278
(3) Aon chionroinnt a bheidh le déanamh de bhun na míre seo déanfar í sula gcuirfear forálacha mhír 5 i ngníomh, agus más rud é, tar éis páirt-diúscairt a dhéanamh, go ndiúscrófar sócmhainn dá éis sin is iad na liúntais chaipitiúla nó na liúntais athnuachaintí a bheidh le cur i gcuntas de bhun na míre sin i ndáil leis an diúscairt dá éis sin, faoi réir na chéad fhomhíre eile ina dhiaidh seo, na liúntais is inchurtha i leith na suimeanna is inchurtha, faoi chlásail (a) agus (b) de mhír 3 (1), i leith na sócmhainne roimh an bpáirt-diúscairt nó dá héis, ach déanfar na liúntais sin a laghdú an méid (más ann) a ndearnadh an caillteanas ar an diúscairt roimhe sin a shrianadh faoi fhorálacha na míre sin.
(3) Any apportionment to be made in pursuance of this paragraph shall be made before operating the provisions of paragraph 5, and if, after a part disposal, there is a subsequent disposal of an asset the capital allowances or renewals allowances to be taken into account in pursuance of that paragraph in relation to the subsequent disposal shall, subject to the next following subparagraph, be those referable to the sums which under clauses (a) and (b) of paragraph 3 (1) are attributable to the asset whether before or after the part disposal, but those allowances shall be reduced by the amount (if any) by which the loss on the earlier disposal was restricted under the provisions of that paragraph.
#1343111
(II) i gcás ar chuig duine lena mbaineann fomhír (ii) nó (iii) a rinneadh an diúscairt agus gur dhiúscair an duine sin an tsócmhainn ina dhiaidh sin in imthosca a bhéarfadh, dá mba gur fhaibhrigh gnóchan as an diúscairt is déanaí, gur ghnóchan inmhuirearaithe a bheadh ann, déanfar an cháin ghnóchan caipitiúil ab inmhuirearaithe i leith an ghnóchain a d'fhaibhreodh as an diúscairt is luaithe dá mba go raibh feidhm ag an alt sin 9 i ndáil leis a mheasúnú agus a mhuirearú ar an duine a bheidh ag déanamh na diúscartha is déanaí i dteannta aon cháin ghnóchan caipitiúil is inmhuirearaithe i leith an ghnóchain a fhaibhreoidh chuige as an diúscairt is déanaí.
(II) where the disposal is to a person within subparagraph (ii) or (iii) and the asset is later disposed of by that person in such circumstances that if a gain accrued on the later disposal it would be a chargeable gain, the capital gains tax which would have been chargeable in respect of the gain accruing on the earlier disposal if the said section 9 had applied in relation to it shall be assessed and charged on the person making the later disposal in addition to any capital gains tax chargeable in respect of the gain accruing to him on the later disposal.
#1343113
(b) I gcás ar tugadh faoiseamh faoin bhfo-alt seo i leith sócmhainn a dhiúscairt chuig duine, is diúscairt a rinneadh roimh thosach feidhme an Achta um Cháin Ghnóchan Caipitiúil (Leasú), 1978 , agus go ndiúscróidh an duine an tsócmhainn ina dhiaidh sin tar éis an tosach feidhme sin, beidh éifeacht le mír (a) (II) ionann is dá mba í an diúscairt chéadluaite an diúscairt is luaithe dá dtagraítear sa mhír sin.
( b ) Where relief was given under this subsection in respect of a disposal to a person of an asset, being a disposal made before the commencement of the Capital Gains Tax (Amendment) Act, 1978 , and there is a later disposal of the asset by the person after such commencement paragraph (a) (II) shall have effect as if the first-mentioned disposal were the earlier disposal referred to in that paragraph.
#1485859
(2) Faoi réir fho-alt (6), beidh feidhm ag an alt seo maidir le diúscairt scaireanna i ndlúthchuideachta ag scairshealbhóir más rud é, tar éis na diúscartha nó tar éis aon scéim nó comhshocraíocht a sheoladh ar cuid di an diúscairt, nach mbeidh laghdú suntasach ar leas an scairshealbhóra in aon trádáil nó gnó (dá ngairtear an “gnó sonraithe” anseo feasta san alt seo) a bhí á sheoladh ag an dlúthchuideachta tráth na diúscartha, bíodh nó ná bíodh an gnó sonraithe á sheoladh fós ag an dlúthchuideachta i ndiaidh na diúscartha.
(2) Subject to subsection (6), this section shall apply to a disposal of shares in a close company by a shareholder if, following the disposal or the carrying out of a scheme or arrangement of which the disposal is a part, the interest of the shareholder in any trade or business (hereafter in this section referred to as the "specified business") which was carried on by the close company at the time of the disposal, whether or not the specified business continues to be carried on by the close company after the disposal, is not significantly reduced.
#1533783
(ii) ciallóidh an bhliain mheasúnachta ina ndiúscraíonn duine maoin, i gcás an diúscairt, ar diúscairt í le fearchéile nó le banchéile an duine, a bheith ina diúscairt a bhfuil feidhm ag alt 1028(5) maidir léi, an bhliain mheasúnachta ina ndéanfaidh banchéile nó fearchéile an duine, de réir mar a bheidh, an mhaoin a dhiúscairt ina dhiaidh sin, i gcás gur diúscairt í an diúscairt ina dhiaidh sin nach bhfuil feidhm ag alt 1028(5) maidir léi.”.
(ii) the year of assessment in which property is disposed of by a person, where the disposal, being a disposal to the husband or wife of the person, is a disposal to which section 1028(5) applies, shall mean the year of assessment in which the property is subsequently disposed of by the person's wife or husband, as the case may be, where the subsequent disposal is a disposal to which section 1028(5) does not apply.".
#492382
“(c) gurb é an diúscairt diúscairt láithreáin 0.4047 heicteár nó níos lú nach mó a mhargadhluach dáta na diúscartha ná €250,000 (d’ainneoin go bhféadfadh gur dheonaigh údarás pleanála cead i leith an láithreáin sin de réir alt 34(1) den Acht um Pleanáil agus Forbairt 2000), seachas i gcás gur cuid d’idirbheart níos mó nó de shraith idirbheart an diúscairt ag an duine a bheidh á déanamh nó ag duine atá bainteach leis an duine sin,”,
“(c) the disposal is the disposal of a site of 0.4047 hectares or less whose market value at the date of disposal does not exceed €250,000 (notwithstanding that a planning authority may have granted permission in respect of that site in accordance with section 34(1) of the Planning and Development Act 2000), other than where the disposal by the person making it, or by a person connected with that person, forms part of a larger transaction or series of transactions,”,
#500501
(b) Más rud é, de bhun an ailt seo, go ndéanann duine inmhuirearaithe nach bhfuil, i ndáil le sócmhainní scéime, is scéim atá ceadaithe ag na Coimisinéirí, ina iontaobhaí nó ina hiontaobhaí de chuid na scéime, an dleacht a mhuirearófar faoi fho-alt (3) a íoc trí dhiúscairt nó leithreasú a dhéanamh ar cibé sócmhainní den scéim is gá chun méid na dleachta is iníoctha amhlaidh a íoc, ansin ceadóidh na hiontaobhaithe an diúscairt nó an leithreasú sin agus beidh an duine inmhuirearaithe saortha agus urscaoilte ó aon diúscairt nó leithreasú den sórt sin amhail is nach ndearnadh an méid dleachta a íoc amhlaidh, agus ní scoirfidh an scéim de bheith ina scéim atá ceadaithe ag na Coimisinéirí de dhroim aon diúscartha nó leithreasaithe den sórt sin ag an duine inmhuirearaithe.
(b) Where in pursuance of this section a chargeable person who, in relation to the assets of a scheme, being a scheme approved by the Commissioners, is not a trustee of the scheme, pays the duty charged under subsection (3) by the disposal or appropriation of such assets of the scheme as are required to meet the amount of duty so payable, then the trustees shall allow such disposal or appropriation and the chargeable person shall be acquitted and discharged of any such disposal or appropriation as if the amount of duty had not been so paid, and the scheme shall not cease to be a scheme approved by the Commissioners as a consequence of any such disposal or appropriation by the chargeable person.
#696574
Iarrataí a chuirfear i gcomhad leis an Oifig chun athrú ar úinéireacht a chlárú, chun ceadúnas nó srian ar cheart diúscartha an tsealbhóra a chlárú, chun leasú nó cealú ceadúnais a chlárú nó chun srian a baineadh maidir le ceart diúscartha an tsealbhóra a chlárú, tarchuirfidh an Oifig chuig an mBiúró Idirnáisiúnta iad, má tá cruthúnas iomchuí faoin aistriú, faoin gceadúnas, nó faoi shrian ar cheart diúscartha ag gabháil leo, nó cruthúnas nach ann don cheadúnas a thuilleadh nó gur leasaíodh é, nó gur baineadh an srian ar cheart diúscartha.”.
The Office shall transmit requests to register a change in ownership, a licence or a restriction of the holder's right of disposal, the amendment or cancellation of a licence or the removal of a restriction of the holder's right of disposal which have been filed with it to the International Bureau, if accompanied by appropriate proof of the transfer, licence, or the restriction of the right of disposal, or by proof that the licence no longer exists or that it has been amended, or that the restriction of the right of disposal has been removed.’.
#751971
Iarrataí a chuirfear i gcomhad leis an Oifig chun athrú ar úinéireacht a chlárú, chun ceadúnas nó srian ar cheart diúscartha an tsealbhóra a chlárú, chun leasú nó cealú ceadúnais a chlárú nó chun srian a baineadh maidir le ceart diúscartha an tsealbhóra a chlárú, tarchuirfidh an Oifig chuig an mBiúró Idirnáisiúnta iad, má tá cruthúnas iomchuí faoin aistriú, faoin gceadúnas, nó faoi shrian ar cheart diúscartha ag gabháil leo, nó cruthúnas nach ann don cheadúnas a thuilleadh nó gur leasaíodh é, nó gur baineadh an srian ar cheart diúscartha.
The Office shall transmit requests to register a change in ownership, a licence or a restriction of the holder's right of disposal, the amendment or cancellation of a licence or the removal of a restriction of the holder's right of disposal which have been filed with it to the International Bureau, if accompanied by appropriate proof of the transfer, licence, or the restriction of the right of disposal, or by proof that the licence no longer exists or that it has been amended, or that the restriction of the right of disposal has been removed.
#1292562
folaíonn “sócmhainní cáilitheacha”, i ndáil le diúscairt, sócmhainní inmhuirearaithe gnó na pearsan aonair a bhí, ar leith ó mhaoin sho-chorraithe inláimhsithe, ar úinéireacht aige ar feadh tréimhse nár ghiorra ná deich mbliana dar chríoch dáta na diúscartha agus na scaireanna nó na hurrúis a bhí ar úinéireacht aige ar feadh tréimhse nár ghiorra ná deich mbliana dar chríoch dáta na diúscartha ba scaireanna nó urrúis i gcuideachta ar chuideachta thrádála nó feirmeoireachta í agus arbh í a chuideachta theaghlaigh í ar feadh tréimhse nár ghiorra ná deich mbliana dar chríoch dáta na diúscartha agus ar stiúrthóir oibre lánaimsire uirthi é ar feadh na tréimhse sin:
"qualifying assets", in relation to a disposal, includes the chargeable business assets of the individual which, apart from tangible movable property, he has owned for a period of not less than ten years ending with the disposal and the shares or securities which he has owned for a period of not less than ten years ending with the disposal being shares or securities of a company which has been a trading or a farming company and his family company during a period of not less than ten years ending with the disposal and of which he has been a full time working director throughout that period:
#1292600
(3) I gcás sócmhainní a bhí ar cuimsiú i ndiúscairt ar tugadh faoiseamh ina leith faoin alt seo a dhiúscairt laistigh de dheich mbliana ó dháta na diúscartha ba luaithe, ní bhainfidh alt 9 (fáil agus diúscairt a mheastar a bheith de réir margadhluacha) leis an diúscairt ba luaithe agus, d'ainneoin aon fhorálacha eile atá san Acht seo—
(3) Where assets comprised in a disposal in respect of which relief has been granted under this section are disposed of within ten years of the earlier disposal, section 9 (acquisition and disposal deemed to be at market value) shall not apply to the earlier disposal and, notwithstanding any other provisions in this Act—
#1292669
ach, mura measfar gur diúscairt an fháil, déanfar na suimeanna go léir a bheadh, dá measfaí amhlaidh maidir leis an bhfáil, curtha i gcuntas mar chomaoin i leith na diúscartha sin le linn gnóchan a d'fhaibhrigh as an diúscairt a ríomh, a asbhaint as aon chaiteachas is inlamhála faoi Sceideal 1 mar asbhaint le linn gnóchan ón tsócmhainn a dhiúscairt ina dhiaidh sin a ríomh:
but, if the receipt is not treated as a disposal, all sums which would, if the receipt had been so treated, have been brought into account as consideration for that disposal in the computation of a gain accruing on the disposal shall be deducted from any expenditure allowable under Schedule 1 as a deduction in computing a gain on the subsequent disposal of the asset:
#1292781
(3) Más rud é ar an diúscairt a dhéanamh go bhfaibhreoidh caillteanas chuig an duine a rinne an diúscairt, ní bheidh an caillteanas sin inasbhainte ach amháin as gnóchan inmhuirearaithe a d'fhaibhrigh chuige as diúscairt éigin eile a dhéanamh ar shócmhainn chuig an duine a fuair an tsócmhainn a luaitear i bhfo-alt (1), ar diúscairt í a rinneadh tráth ar dhaoine iad a raibh baint acu le chéile:
(3) If on the disposal a loss accrues to the person making the disposal, it shall not be deductible except from a chargeable gain accruing to him on some other disposal of an asset to the person acquiring the asset mentioned in subsection (1), being a disposal made at a time when they are connected persons:
#1292952
(ii) i gcás, tar éis na diúscartha, go ndiúscróidh an duine a fuair an tsócmhainn faoin diúscairt an tsócmhainn, déileálfar chun críocha an Achta seo le fáil na sócmhainne ag an duine a rinne an diúscairt is luaithe mar fháil ag an duine a rinne an diúscairt is déanaí.
(ii) where, after the disposal, the asset is disposed of by the person who acquired it under the disposal, its acquisition by the person making the earlier disposal shall be treated for the purposes of this Act as the acquisition of the person making the later disposal.
#1293042
(4) Ní caillteanas inlamhála caillteanas a d'fhaibhrigh ar fhiach a dhiúscairt a fuair an duine a rinne an diúscairt ón gcreidiúnaí bunaidh nó óna ionadaí pearsanta nó óna leagáidí tráth a raibh baint ag an gcreidiúnaí nó ag a ionadaí pearsanta nó ag a leagáidí leis an duine a rinne an diúscairt, agus a fuarthas amhlaidh go díreach nó trí cheannach amháin nó níos mó nó trí dhaoine a raibh baint ag gach duine acu leis an duine a rinne an diúscairt.
(4) A loss accruing on the disposal of a debt acquired by the person making the disposal from the original creditor or his personal representative or legatee at a time when the creditor or his personal representative or legatee is a person connected with the person making the disposal, and so acquired either directly or by one or more purchases through persons all of whom are connected with he person making the disposal, shall not be an allowable loss.
#1293364
(2) Gan dochar do ghinearáltacht fhomhír (1), is ionann scaireanna i sealbhán a dhiúscairt, seachas diúscairt iomlán ar an sealbhán go léir, agus cuid de shócmhainn a dhiúscairt agus beidh feidhm dá réir sin ag na forálacha den Acht seo a bhaineann le gnóchan a ríomh a fhaibhríonn ar chuid de shócmhainn a dhiúscairt.
(2) Without prejudice to the generality of subparagraph (1), a disposal of shares in a holding, officer than the disposal outright of the entire holding, is a disposal of part of an asset and the provisions of this Act relating to the computation of a gain accruing on a disposal of part of an asset shall apply accordingly.
#1293443
(2) Chun críocha an Achta seo, toimhdeofar maidir leis an diúscairt agus, más páirt-diúscairt í, maidir le haon diúscairt dá éis sin ar an tsócmhainn is talamh sa Stát, gur dhíol an duine a rinne an diúscairt an tsócmhainn, agus go bhfuair sé ar ais láithreach í, ar a margadhluach an 6ú lá d'Aibreán, 1974.
(2) For the purposes of this Act, it shall be assumed in relation to the disposal and, if it is a part disposal, in relation to any subsequent disposal of the asset which is land in the State that the asset was sold by the person making the disposal, and immediately re-acquired by him, at its market value on the 6th day of April, 1974.
#1293487
19.—(1) Má roghnaíonn an duine a rinne diúscairt é, ní bheidh feidhm ag mír 18 maidir leis an diúscairt sin agus toimhdeofar, chun ríomh a dhéanamh faoin Sceideal seo ar an ngnóchan a d'fhaibhrigh chuig an duine sin as an diúscairt, agus chun gach críche eile freisin maidir leis an duine sin agus le daoine eile, go ndearna an duine sin na sócmhainní a diúscraíodh agus aon sócmhainní a bheidh le cur i gcuntas i ndáil leis an diúscairt faoi mhír 7, ar sócmhainní iad a bhí ar úinéireacht ag an duine sin an 6ú lá d'Aibreán, 1974, a dhíol ar an dáta sin, agus go bhfuair sé ar ais láithreach iad, ar an margadhluach a bhí orthu an 6ú lá d'Aibreán, 1974.
19.—(1) If the person making a disposal so elects, paragraph 18 shall not apply in relation to that disposal and it shall be assumed, both for the purposes of computing under this Schedule the gain accruing to that person on the disposal, and for all other purposes both in relation to that person and other persons, that the assets disposed of, and any assets of which account is to be taken in relation to the disposal under paragraph 7, being assets which were in the ownership of the said person on the 6th day of April, 1974, were on that date sold, and immediately re-acquired, by him at their market value on the 6th day of April, 1974.
#1293534
(b) i gcás ina mbeidh feidhm ag mír 18 maidir le diúscairt ag duine de na daoine a rialaíonn cuideachta ar scaireanna nó urrúis sa chuideachta, nó maidir le diúscairt ag duine a raibh, anuas go dtí tráth na diúscartha, sealbhán scaireanna nó urrús aige sa chuideachta, agus ar dhiúscairt í i gceachtar cás a rinneadh tar éis na sócmhainní a aistriú.
( b ) paragraph 18 applies in relation to a disposal by one of the persons having control of the company of shares or securities in the company, or in relation to a disposal by a person having, up to the time of disposal, a holding of shares or securities in the company, being in either case a disposal after the transfer of the assets.
#1294124
(3) (a) I gcás ina ndéanfaidh duine ar ar measúnaíodh agus ar ar muirearaíodh cáin ghnóchan caipitiúil i leith sócmhainn a dhiúscairt méid iomlán fáltais na diúscartha, nó, i gcás inar nua-shócmhainn a fuarthas tríd an bhfáltas as diúscairt na sean-sócmhainne a úsáid an tsócmhainn, iomlán an fháltais as diúscairt na nua-shócmhainne, a aistriú, go díreach nó go neamhdhíreach, i modh bronntanais chuig deontaí, bainfidh fomhíreanna (1) agus (2) leis an méid cánach gnóchan caipitiúil a measúnaíodh agus a muirearaíodh amhlaidh.
(3) ( a ) Where a person on whom capital gains tax is assessed and charged in respect of the disposal of an asset transfers directly or indirectly by way of gift to a donee the whole of the proceeds of the disposal, or, where the asset is a new asset acquired by the use of the proceeds of the disposal of an old asset, the whole of the proceeds of the disposal of the new asset, subparagraphs (1) and (2) shall apply to the amount of capital gains tax so assessed and charged.
#1294126
(b) I gcás ina ndéanfaidh duine ar ar measúnaíodh agus ar ar muirearaíodh cáin ghnóchan caipitiúil i leith sócmhainn a dhiúscairt cuid d'fhaltas na diúscartha, nó, más nuashócmhainn a fuarthas tríd an bhfáltas as diúscairt seansócmhainne a úsáid an tsócmhainn, cuid den fháltas as diúscairt na nua-shócmhainne, a aistriú, go díreach nó go neamhdhíreach, i modh bronntanais chuig deontaí, bainfidh fomhíreanna (1) agus (2) leis an gcuid sin den mhéid cánach gnóchan caipitiúil a measúnaíodh agus a muirearaíodh amhlaidh a mbeidh idir í agus méid iomlán na cánach sin an coibhneas céanna a bheidh idir an chuid réamhráite den fháltas réamhráite agus méid iomlán an fháltais sin.
( b ) Where a person on whom capital gains tax is assessed and charged in respect of the disposal of an asset transfers directly or indirectly by way of gift to a donee part of the proceeds of the disposal, or, where the asset is a new asset acquired by the use of the proceeds of the disposal of an old asset, part of the proceeds of the disposal of the new asset, subparagraphs (1) and (2) shall apply to such part of the amount of capital gains tax so assessed and charged as bears to the whole of such tax the same proportion that the part aforesaid of the proceeds aforesaid bear to the whole of those proceeds.
#1298362
(5) Más rud é, le linn comhcheangal nó cónascadh dhá chumann foirgníochta nó níos mó, nó le linn gealltanais a bheith á n-aistriú ó chumann foirgníochta amháin go dtí ceann eile, nó mar chuid den chomhcheangal nó den chónascadh nó den aistriú sin, go ndéanfaidh cumann amháin díobh sócmhainn a dhiúscairt chun an chumainn eile, déileálfar leis an dá chumann chun críocha cánach corparáide i leith gnóchan inmhuirearaithe amhail is dá mba go bhfuarthas an tsócmhainn ón gcumann a rinne an diúscairt ar an oiread sin de chomaoin a d'áiritheodh nach bhfaibhreodh gnóchan ná caillteanas de dhroim na diúscartha don chumann a rinne an diúscairt.
(5) If in the course of, or as part of, a union or amalgamation of two or more building societies, or a transfer of engagements from one building society to another, there is a disposal of an asset by one society to another, both shall be treated for purposes of corporation tax in respect of chargeable gains as if the asset were acquired from the one making the disposal for a consideration of such amount as would secure that on the disposal neither a gain nor a loss would accrue to the one making the disposal.
#1343083
(4) (a) I gcás sócmhainní a chuimsítear i ndiúscairt chuig leanbh ar deonaíodh faoiseamh ina leith, roimh thosach feidhme an Achta um Cháin Ghnóchan Caipitiúil (Leasú), 1978 , nó dá éis, faoin alt seo, a dhiúscairt ag an leanbh laistigh de dheich mbliana ón dáta a rinne an phearsa aonair áirithe an diúscairt, déanfar an cháin ghnóchan caipitiúil a mhuirearófaí, dá mba nach raibh feidhm ag fo-alt (1), ar an bpearsa aonair as na sócmhainní sin a dhiúscairt chuig an leanbh a mheasúnú agus a mhuirearú ar an leanbh, i dteannta aon cháin ghnóchan caipitiúil is inmhuirearaithe i leith an ghnóchain a fhaibhreoidh chuig an leanbh as na sócmhainní sin a dhiúscairt.
(4) ( a ) Where assets comprised in a disposal to a child in respect of which relief has been granted, whether before or after the commencement of the Capital Gains Tax (Amendment) Act, 1978 , under this section are, within ten years of the disposal by the individual concerned, disposed of by the child, the capital gains tax which, if subsection (1) had not applied, would have been charged on the individual on his disposal of those assets to the child shall be assessed and charged on the child, in addition to any capital gains tax chargeable in respect of the gain accruing to the child on his disposal of those assets.
#1390485
(3) Faoi réir fho-alt (4), más rud é, ar dhiúscairt scaireanna a thagann faoi réim fho-alt (1) a dhéanamh, gur lú toradh na diúscartha ná luach iata na scaireanna tráth na diúscartha, beidh éifeacht le fo-alt (1) ionann is dá ndéanfaí an luach iata sin a laghdú go dtí méid is ionann agus toradh na diúscartha.
(3) Subject to subsection (4), if, on a disposal of shares falling within subsection (1), the proceeds of the disposal are less than the locked-in value of the shares at the time of the disposal subsection (1) shall have effect as if that locked-in value were reduced to an amount equal to the proceeds of the disposal.
#1502413
(b) San fho-alt seo ciallaíonn “comaoin iomchuí” aon chomaoin a bheadh, á ghlacadh leis go bhfuil feidhm ag Cuid II den Phríomh-Acht maidir leis an diúscairt, le cur i gcuntas le linn méid an ghnóchain nó an chaillteanais a fhabhraíonn ar an diúscairt a bheith á ríomh, cibé acu a bheidh an chomaoin sin tugtha ag an duine, nó thar ceann an duine, a rinne an diúscairt nó ag réamhtheachtaí i dteideal dá chuid, nó thar ceann réamhtheachtaí den sórt sin, arb ionann a chostas fála, go díreach nó go neamhdhíreach, agus costas fála iomlán, nó aon chuid de chostas fála, an duine a dhéanann an diúscairt.
( b ) In this subsection "relevant consideration" means consideration which, assuming the application to the disposal of Part II of the Principal Act, would fall to be taken into account in determining the amount of the gain or loss accruing on the disposal, whether that consideration was given by or on behalf of the person making the disposal or by or on behalf of a predecessor in title of his whose acquisition cost represents, directly or indirectly, the whole or any part of the acquisition cost of the person making the disposal.
#1504801
(3) Más rud é, maidir le diúscairt a ngabhann gné chomhionannaithe léi, gur diúscairt í, de bhua aon achtacháin seachas alt 3 (3) den Acht um Cháin Ghnóchan Caipitiúil (Leasú), 1978 , a ndéileáiltear léi chun críocha an Phríomh-Achta mar dhiúscairt nach bhfabhraíonn gnóchan ná caillteanas aisti chuig an duine a dhéanann an diúscairt, ansin, chun críche an gnóchan Chuid I (más ann) as an diúscairt sin a chinneadh, agus chun na críche sin amháin, measfar nach bhfuil feidhm ag an achtachán sin maidir léi (ach sin gan dochar d'fheidhm an achtacháin sin maidir le haon diúscairt is luaithe ná sin).
(3) If a disposal involving an equalisation element is one which, by virtue of any enactment other than section 3 (3) of the Capital Gains Tax (Amendment) Act, 1978 , is treated for the purposes of The Principal Act as one on which neither a gain nor a loss accrues to the person making the disposal, then, for the purpose only of determining the Part I gain (if any) on the disposal, that enactment shall be deemed not to apply to it (but without prejudice to the application of that enactment to any earlier disposal).
#1777847
D’fhonn cosc a chur ar bhruscar a chaitheamh agus modhanna eile diúscartha míchuí a mbíonn bruscar muirí ina bhfuil plaisteach mar thoradh orthu, is gá tomhaltóirí atáirgí plaisteacha aon úsáide agus úsáideoirí trealaimh iascaireachta ina bhfuil plaisteach a chur ar an eolas mar is ceart faoi na roghanna bainistithe dramhaíola is iomchuí atá ar fáil agus/nó faoi na roghanna diúscartha dramhaíola is ceart a sheachaint, faoi na dea-chleachtais maidir le bainistiú dramhaíola fónta agus tionchar comhshaoil na ndroch-chleachtas diúscartha chomh maith leis an méid plaistigh i dtáirgí plaisteacha aon úsáide agus trealamh iascaireachta ar leith.
In order to prevent littering and other inappropriate means of waste disposal resulting in marine litter containing plastic, it is necessary for consumers of single-use plastic products and users of fishing gear containing plastic to be properly informed about the availability of re-usable alternatives and re-use systems, the most appropriate waste management options available and/or which waste disposal options are to be avoided, about best practices with regard to sound waste management and the environmental impact of bad disposal practices, as well as about the plastic content in certain single-use plastic products and fishing gear and the impact of inappropriate waste disposal on the sewer network.
#2443120
De mhaolú ar mhíreanna 1 go dtí 8, maidir le héadáil nó le diúscairt leasa urlámhais i sprioc, caithfear léi mar éadáil nó mar dhiúscairt sócmhainní nó dliteanas, má chaitear le héadáil nó le diúscairt an leasa urlámhais sin ar an mbealach céanna a chaithfí le héadáil nó le diúscairt sócmhainní agus dliteanas sa dlínse ina bhfuil an sprioc lonnaithe, nó i gcás eintiteas atá trédhearcach go fioscach, sa dlínse ina bhfuil na sócmhainní lonnaithe agus go bhforchuirtear cáin chumhdaithe ar an díoltóir bunaithe ar an difríocht idir an mbonn cánach agus an chomaoin a íoctar mar mhalairt ar an leas urlámhais nó luach cóir na sócmhainní agus na dliteanas.
By way of derogation from paragraphs 1 to 8, the acquisition or disposal of a controlling interest in a target shall be treated as an acquisition or disposal of assets and liabilities if the jurisdiction in which the target is located, or in the case of a tax transparent entity the jurisdiction in which the assets are located, treats the acquisition or disposal of that controlling interest in the same, or in a similar, manner as an acquisition or disposal of assets and liabilities, and imposes a covered tax on the seller based on the difference between the tax basis and the consideration paid in exchange for the controlling interest or the fair value of the assets and liabilities.
#281900
| SÉARACHAS AGUS DIÚSCAIRT BRUSCAIR
| SEWAGE AND REFUSE DISPOSAL
#294778
Ráitis réamhchúraim – Diúscairt
Precautionary statements — Disposal
#294787
Ráitis Réamhchúraim – Diúscairt
Precautionary statements — Disposal
#145122
(viii) iarmhair ola a dhiúscairt;
(viii) disposal of oil residues;
#145133
(iii) iarmhair ola a dhiúscairt;
(iii) disposal of oil residues;
#145190
(h) Iarmhair a dhiúscairt
(h) Disposal of Residues
#145193
Modh diúscartha na n-Iarmhar
35 Method of disposal of residues:—
#145198
An dáta a diúscraíodh an t-iarmhar agus an calafort inar diúscraíodh é
36 Date and port of disposal of residue