#159852
Nóta.
Note: Note
Filter results
Collections
7,612 results in 933 documents
#834932
Aistrithe interim idir ciste na nótaí dli-thairgthe agus cúlchiste na nótaí.
Interim transfers between the legal tender note fund and the note reserve fund.
#834942
(a) nóta dlí-thairgthe no nóta bainc có-dhlúite do ghearra, do straca, no do mhille ar aon tslí eile;
( a ) to cut, tear, or otherwise mutilate a legal tender note or a consolidated bank note;
#966513
tá leis na habairtí “nóta dlí-thairgthe”, “nóta bainc códhlúite”, “ciste na nótaí dlí-thairgthe”, “cúl-chiste na nótaí”, agus “an ciste generálta” na bríonna céanna atá leo fé seach san Acht Airgid Reatha.
the expressions "legal tender note", consolidated bank note", "legal tender note fund", "note reserve fund", and "general fund" have the same meanings as they respectively have in the Currency Act.
#1749522
Nóta:Léirítear an tábla agus an Nóta Teicniúil i ndiaidh iontráil 2E301.
Note:The table and Technical Note appear after entry 2E301.
#1749899
Nóta 3:Nóta Cripteagrafaíochta: ní rialaítear le 5A002 and 5D002 ítimí mar a leanas:
Note 3:Cryptography Note 5A002 and 5D002 do not control items as follows:
#1749902
Nóta a bhaineann leis an Nóta Cripteagrafaíochta:
Note to the Cryptography Note:
#2057256
Nóta a bhaineann leis an Nóta Cripteagrafaíochta:
Note to the Cryptography Note:
#2141051
Sa Dara Nóta tugadh aghaidh ar na barúlacha a fuarthas maidir leis an gCéad Nóta.
The Second Note also addressed the comments received to the First Note.
#2156790
Sa Dara Nóta tugadh aghaidh ar na barúlacha a fuarthas maidir leis an gCéad Nóta.
The Second Note also addressed the comments received to the First Note.
#2274973
Nóta a bhaineann leis an Nóta Cripteagrafaíochta:
Note to the Cryptography Note:
#2302240
cuirtear “nóta míniúcháin 108” in ionad “nóta míniúcháin 107”:
‘explanatory note 107’ is replaced by ‘explanatory note 108’;
#2302241
cuirtear “nóta míniúcháin 109” in ionad ‘nóta míniúcháin 108’:
‘explanatory note 108’ is replaced by ‘explanatory note 109’;
#2542070
Faoi réir nóta 1 a ghabhann le Roinn VI agus nóta 2 a ghabhann le Caibidil 28:
Subject to note 1 to Section VI and note 2 to Chapter 28:
#2543574
(Nóta 3(c) a ghabhann le Caibidil 56 agus nóta 2(a)(5) a ghabhann le Caibidil 59).
(Note 3(c) to Chapter 56 and note 2(a)(5) to Chapter 59).
#2543827
(Nóta 3(c) a ghabhann le Caibidil 56 agus nóta 5, mír dheireanach, a ghabhann le Caibidil 59).
(Note 3(c) to Chapter 56 and note 5, last paragraph, to Chapter 59).
#2698809
Nóta a bhaineann leis an Nóta Cripteagrafaíochta:
Note to the Cryptography Note:
#2823911
Nóta a bhaineann leis an Nóta Cripteagrafaíochta:
Note to the Cryptography Note:
#3012229
Faoi réir nóta 1 a ghabhann le Roinn VI agus nóta 2 a ghabhann le Caibidil 28:
Subject to note 1 to Section VI and note 2 to Chapter 28:
#3013554
(Nóta 3(c) a ghabhann le Caibidil 56 agus nóta 2(a)(5) a ghabhann le Caibidil 59).
(Note 3(c) to Chapter 56 and note 2(a)(5) to Chapter 59).
#3013801
(Nóta 3(c) a ghabhann le Caibidil 56 agus nóta 5, mír dheireanach, a ghabhann le Caibidil 59).
(Note 3(c) to Chapter 56 and note 5, last paragraph, to Chapter 59).
#457665
ciallaíonn “nóta airgeadra” agus “mona”, faoi seach, nóta airgeadra agus mona atá eisithe go dleathach nó is gnách a úsáid mar airgead sa Stát nó in aon stát eile nó in aonad críche laistigh de agus folaíonn siad nóta arna ainmniú san euro agus mona arna ainmniú san euro nó sa cent agus, freisin, aon nóta nó mona nach bhfuil eisithe go dleathach ach a bheadh, ar é a eisiúint amhlaidh, ina nóta airgeadra nó ina mhona de réir na brí sin thuas; agus
“currency note” and “coin” mean, respectively, a currency note and coin lawfully issued or customarily used as money in the State or in any other state or a territorial unit within it and include a note denominated in euro and a coin denominated in euro or in cent and also any note or coin which has not been lawfully issued but which would, on being so issued, be a currency note or coin within the above meaning; and
#813662
(b) chó luath is bheidh caoi ann chuige tar éis tíolaice an nóta san suim an nóta san d'íoc leis an duine sin no le n-a ionadaí dlíthiúil amach as cúl-chiste na nótaí agus gach airgead a bainfar den Bhanc fhreagarthach ar scór an nóta san d'íoc isteach i gcúl-chiste na nótaí.
( b ) as soon as may be convenient after the presentation of such note, pay to such person or his legal representative the amount of such note out of the note reserve fund and pay all moneys recovered from the responsible Bank on foot of such note into the note reserve fund.
#2807107
Chomh maith leis an gCéad Nóta, (féach aithrisí (39)-(40)) agus tar éis dó anailís a dhéanamh ar na barúlacha a fuarthas, d’eisigh an Coimisiún an Dara nóta an 30 Samhain 2022 maidir leis na foinsí chun an gnáthluach a chinneadh ‘an Dara Nóta’) (tagraítear don Chéad Nóta agus don Dara Nóta le chéile mar na ‘Nótaí’).
In addition to the First Note (see recitals (39)-(40)), and after having analysed the comments received thereto, the Commission issued the Second note on the sources for the determination of the normal value on 30 November 2022 (the ‘Second Note’) (the First Note and Second Note are collectively referred to as the ‘Notes‘).
#2977159
Dá bhrí sin, tá an nóta ina shócmhainn airgeadais de chuid shealbhóir an nóta agus ina dhliteanas airgeadais de chuid eisitheoir an nóta.
The note is, therefore, a financial asset of the note holder and a financial liability of the note issuer.
#450352
(a) measfar, maidir leis an duine a d’eisigh an nóta dochair, má ghlacann an duine é ar chuige nó chuici a eisíodh é, go bhfuair sé nó sí, ón duine a ghlac an nóta, nóta sochair ina raibh na sonraí a bhí leagtha amach sa nóta dochair sin, agus
(a) the person who issues the debit note shall, if the person to whom it is issued accepts it, be deemed to have received from the person by whom the note was accepted a credit note containing the particulars set out in that debit note, and
#450353
(b) measfar go ndearna an duine ar eisíodh an nóta dochair chuige nó chuici, má ghlacann sé nó sí leis, nóta sochair ina raibh na sonraí a bhí leagtha amach sa nóta dochair sin a eisiúint chuig an duine óna bhfuarthas an nóta dochair.
(b) the person to whom the debit note is issued shall, if he or she accepts it, be deemed to have issued to the person from whom the debit note was received a credit note containing the particulars set out in that debit note.
#450389
(a) measfar, maidir leis an duine a d’eisigh an nóta dochair feirmeora, má ghlacann an duine é ar chuige nó chuici a eisíodh é, go bhfuair sé nó sí, ón duine a ghlac an nóta dochair feirmeora, nóta sochair feirmeora (ina raibh na sonraí a bhí leagtha amach sa nóta dochair feirmeora), agus
(a) the person who issues the farmer debit note shall, if the person to whom it is issued accepts it, be deemed to have received a farmer credit note (containing the particulars set out in the farmer debit note) from the person by whom the farmer debit note was accepted, and
#450390
(b) measfar go ndearna an duine ar eisíodh an nóta dochair feirmeora chuige nó chuici, má ghlacann sé nó sí é, nóta sochair feirmeora (ina raibh na sonraí a bhí leagtha amach sa nóta dochair feirmeora) a eisiúint chuig an duine óna bhfuarthas an nóta dochair feirmeora.
(b) the person to whom the farmer debit note is issued shall, if he or she accepts it, be deemed to have issued a farmer credit note (containing the particulars set out in the farmer debit note) to the person from whom the farmer debit note was received.
#813046
cialluíonn na focail “ciste nótaí dlí-thairgthe,” “cúl-chiste nótaí” agus “ciste generálta” fé seach na cistí uile agus fé seach a ceangaltar leis an Acht so ar an gCoimisiún do chimeád fé sna hainmneacha san fé seach.
the expression "legal tender note" means a legal tender note provided and issued under and in accordance with this Act, and the expressions "legal tender note fund," "note reserve fund," and "general fund" respectively mean the several funds required by this Act to be kept by the Commission under those respective names.
#813541
(3) Féadfidh an Coimisiún diúltú d'aon nóta dlí-thairgthe d'athcheannach a bheidh chó caithte no chó damáistithe nách féidir dar leis an gCoimisiún é d'aithint mar nóta dlí-thairgthe áirithe no nách leor dar leis an gCoimisiún an chuid den nóta san a bheidh le fáil chun a fhágaint nárbh fhéidir an chuid eile den nóta san d'athcheannach ar ócáid eile.
(3) The Commission may refuse to redeem any legal tender note which is so worn or damaged that it is in the opinion of the Commission not identifiable as a particular legal tender note or that the portion of such note forthcoming is not sufficient in the opinion of the Commission to exclude the possibility of the residue of such note being redeemed on another occasion.
#813656
(6) Pé uair a tíolaicfear nóta bainc có-dhlúite don Choimisiún fén alt so, glacfidh an Coimisiún an nóta san agus bainfe sé suim an nóta den Bhanc fhreagarthach tré aicsean, tré éileamh, nó tré chruthú ar an nóta san (agus chuige sin tuigfar gurb é an Coimisiún is sealbhóir an nóta) no tré dhul i muinghin agus tré fheidhmiú an urrúis a bheidh aige ón mBanc fhreagarthach.
(6) Whenever a consolidated bank note is presented under this section to the Commission, the Commission shall receive such note and shall recover the amount thereof from the responsible Bank by action claim, or proof on such note (for which purpose the Commission shall be deemed to be the holder of the note) or by resort to and enforcement of the security held by it from the responsible Bank.
#813660
(a) gach airgead a bhainfidh an Coimisiún den Bhanc fhreagarthach ar scór an nóta san d'íoc leis an té do thíolaic an nóta san no le n-a ionadaí dlíthiúil agus, más lú an t-airgead san ná suim an nóta san, an méid a bheidh in easnamh d'íoc leis an duine sin no le n-a ionadaí dlíthiúil amach as cúl-chiste na nótaí, no
( a ) pay to the person who presented such note or his legal representative all moneys recovered from the responsible Bank by the Commission on foot of such note and, if such moneys are less than the amount of such note, pay the deficiency to such person and his legal representative out of the note reserve fund, or
#813668
(9) Chun crícheanna alt 6 den Bank of Ireland Act, 1821, agus alt 2 den Bankers (Ireland) Act, 1825, agus alt 1 den Bankers (Ireland) Act, 1845, beidh gach nóta bainc có-dhlúite ina nóta de chuid an Bhainc Scair-shealbhaigh (marab é Banc na hÉireann an Banc san) a bheidh fén alt so ina Bhanc fhreagarthach i dtaobh an nóta san agus tuigfar gurb é an Banc san do thug amach é agus dá réir sin beidh gach éinne de scaireánaigh agus de stoc-shealbhóirí an Bhainc sin fé oblagáid agus freagarthach sa nóta san d'íoc go cuibhe, ach ní bhainfidh an fo-alt so le Banc na hÉireann.
(9) For the purposes of section 6 of the Bank of Ireland Act 1821, section 2 of the Bankers (Ireland) Act 1825, and section 1 of the Bankers (Ireland) Act, 1815, every consolidated bank note shall be the note of and be deemed to have been issued by the Shareholding Bank (unless such Bank is the Bank of Ireland) which is under this section the responsible Bank in respect of such note and accordingly every shareholder and stockholder of such Bank shall be liable and responsible for the due payment of such note, but this sub-section shall not apply to the Bank of Ireland.
#813775
(2) Béarfidh an Coimisiún chun an chiste ghenerálta gach airgead a gheobhaidh an Coimisiún agus nách gá, do réir an Achta so, do bhreith chun ciste na nótaí dlí-thairgthe ná d'íoc isteach i gcúl-chiste na nótaí agus tarraiceoidh an Coimisiún amach as an gciste generálta gach íocaíocht a íocfidh an Coimisiún agus nách gá, do réir an Achta so, d'íoc amach as ciste na nótaí dlí-thairgthe ná amach as cúl-chiste na nótaí, agus go sonnrách is amach as an gciste generálta a íocfa sé costaisí an Choimisiúin.
(2) The Commission shall carry to the general fund all moneys received by the Commission and not required by this Act to be carried to the legal tender note fund or paid into the note reserve fund and the Commission shall draw out of the general fund all, payments made by the Commission and not required by this Act to be paid out of the legal tender note fund or out of the note reserve fund, and in particular shall pay out of the general fund the expenses of the Commission.
#834908
ACHT CHUN AN tACHT AIRGID REATHA, 1927 , DO LEASÚ TRÉ SHOCRÚ NÍOS FEARR DO DHÉANAMH CHUN CISTE NA NÓTAÍ DLÍ-THAIRGTHE AGUS CÚL-CHISTE NA NÓTAÍ DO SHUNCÁIL, TRÉ AISTRITHE INTERIM IDIR CISTE NA NÓTAÍ DLÍ-THAIRGTHE AGUS CÚL-CHISTE NA NÓTAÍ D'ÚDARÚ I gCÁSANNA ÁIRITHE. AGUS TRÉ MHILLE, AGHA-LOT AGUS MÁCHAILIÚ NÓTAÍ DLÍ-THAIRGTHE AGUS NÓTAÍ BAINC CÓ- DHLÚITE DO THOIRMEASC.
AN ACT TO AMEND THE CURRENCY ACT, 1927 , BY MAKING BETTER PROVISION FOR THE INVESTMENT OF THE LEGAL TENDER NOTE FUND AND THE NOTE RESERVE FUND, BY AUTHORISING INTERIM TRANSFERS IN CERTAIN CIRCUMSTANCES BETWEEN THE LEGAL TENDER NOTE FUND AND THE NOTE RESERVE FUND, AND BY PROHIBITING THE MUTILATION, DEFACEMENT, AND DISFIGUREMENT OF LEGAL TENDER NOTES AND CONSOLIDATED BANK NOTES.
#834957
(4) Má deintear maidir le nóta bainc có-dhlúite gníomh is sárú ar an alt so ní dhéanfaidh san deifir ná dochar don oblagáid a cuirtear sa Phríomh-Acht ar an mBanc Scair-shealbhach dar tugadh amach an nóta san suim an nóta san d'íoc ar a thíolaca ná d'aon cheart ná comhacht a bheidh ag an mBanc san, fén bPríomh-Acht no fé rialacháin ar n-a ndéanamh fé, an nóta san do chur ar ceal.
(4) The fact that a consolidated bank note has been the subject of an act which is a contravention of this section shall not prejudice or affect the obligation imposed by The Principal Act on the Shareholding Bank to which such note was issued to pay the amount of such note on presentation nor any right or power which such Bank may have under The Principal Act or regulations made thereunder to retire such note.
#854036
(3) Féadfaidh duine dá dtabharfar nóta creidiúna amach fén Acht so tairbhe fho-ailt (1) den alt so d'éilcamh maidir le cuid de mhéid an nóta chreidiúna san agus tairbhe fho-ailt (2) den alt so d'éileamh maidir le hiarmhéid an mhéide sin, agus pé uair a déanfar an t-éileamh san beidh baint ag na fo-ailt sin fé seach le codanna fé seach méide an nóta chreidiúna san fé is dá mba mhéid iomlán nóta chreidiúna gach cuid díobh san.
(3) A person to whom a credit note is issued under this Act may claim the benefit of sub-section (1) of this section in respect of part of the amount of such credit note and the benefit of sub-section (2) of this section in respect of the residue of such amount, and whenever such claim is made the said sub-sections shall respectively apply to the respective parts of the amount of such credit note as if each such part were the whole amount of a credit note.
#869965
(3) Féadfaidh duine dá dtabharfar nóta creidiúna amach fén Acht so tairbhe fho-ailt (1) den alt so d'éileamh maidir le cuid de mhéid an nóta chreidiúna san agus tairbhe fho-ailt (2) den alt so d'éileamh maidir le hiarmhéid an mhéide sin, agus pé uair a déanfar an t-éileamh san beidh baint ag na fo-ailt sin fé seach le codanna fé seach méide an nóta chreidiúna san fé is dá mba mhéid iomlán nóta chreidiúna gach cuid díobh san.
(3) A person to whom a credit note is issued under this Act may claim the benefit of sub-section (1) of this section in respect of part of the amount of such credit note and the benefit of sub-section (2) of this section in respect of the residue of such amount, and whenever such claim is made the said sub-sections shall respectively apply to the respective parts of the amount of such credit note as if each such part were the whole amount of a credit note.
#885758
—(1) Gach duine dá dtabharfar amach nóta creidmheasa (nách nóta creidmheasa ina dhá chuid ar leithligh) fén Acht so á dhearbhú é bheith i dteideal creidmheas d'fháil i gcoinne rátaí is iníoctha aige le comhairle chontae no bhailecheanntair le haghaidh seirbhíse na bliana airgeadais seo agus ag á mbeidh na rátaí sin uile íoctha roimh dheireadh na bliana airgeadais seo no roimh pé dáta is déanaí ná san a cheapfaidh an chomhairle le toiliú an Aire, beidh sé i dteideal, ar an nóta creidmheasa san do sheachadadh don chomhairle sin, aisíoc d'fháil ón gcomhairle sin i pé méid, de sna rátaí sin a bheidh íoctha aige amhlaidh, is có-ionann le méid an nóta chreidmheasa san.
—(1) Every person to whom a credit note (not being a credit note in two separate parts) is issued under this Act declaring him to be entitled to credit as against rates payable by him to the council of a county or of an urban district for the service of the current financial year and who has, before the end of the current financial year or such later date as such council, with the consent of the Minister, shall fix, paid all such rates, shall be entitled, on delivering such credit note to such council, to be repaid by such council so much of the said rates so paid by him as is equal to the amount of such credit note.
#896241
(2) Gach duine dá dtabharfar amach nóta creidmheasa fén alt so beidh sé—ar é do dhéanamh íoca sna rátaí uile go ndearbhuíonn an nóta creidmheasa san é bheith i dteideal creidmheas d'fháil ina gcoinnibh agus in aon riaráiste rátaí bheidh dlite air ag an gcomhairle le n-a raibh na rátaí sin iníoctha agus ar é do sheachadadh an nóta chreidmheasa san don chomhairle sin—i dteideal aisíoc d'fháil ón gcomhairle sin sa tsuim go ndeabhuíonn an nóta creidmheasa san é bheith i dteideal creidmheas d'fháil inti mar adubhradh.
(2) Every person to whom a credit note is issued under this section shall, when he has paid all the rates as against which such credit note declares him to be entitled to credit, together with any arrears of rates due by him to the council to whom such rates were payable, be entitled, on delivering such credit note to such council, to be repaid by such council the sum for which such credit note declares him to be entitled to credit as aforesaid.
#941612
(2) Gach duine dá dtabharfar amach nóta creidmheasa fén alt so beidh sé, ar é do dhéanamh íoca sna rátaí uile go ndearbhóidh an nóta creidmheasa san é bheith i dteideal creidmheas d'fháil ina gcoinnibh agus in aon riaráiste rátaí bheidh dlite air ag an gcomhairle le n-a raibh na rátaí sin iníoctha agus ar é do sheachadadh an nóta chreidmheasa san don chomhairle sin, i dteideal aisíoc d'fháil ón gcomhairle sin sa tsuim go ndearbhóidh an nóta creidmheasa san é bheith i dteideal creidmheas d'fháil inti mar adubhradh.
(2) Every person to whom a credit note is issued under this section shall, when he has paid all the rates as against which such credit note declares him to be entitled to credit, together with any arrears of rates due by him to the council to whom such rates were payable, be entitled, on delivering such credit note to such council, to be repaid by such council the sum for which such credit note declares him to be entitled to credit as aforesaid.
#958427
(a) scríbhinn á iarraidh ar Choimisiún an Airgid Reatha nóta dlí-thairgthe nua do thabhairt mar mhalairt ar nóta mhillte den tsórt san agus á gheallúint, má deintear an chuid a bheidh ar iarraidh den nóta mhillte sin do thíolacadh agus d'íoc, go n-íocfar luach an nóta san le Coimisiún an Airgid Reatha;
( a ) a document requesting the Currency Commission to give a new legal tender note in exchange for a mutilated such note and undertaking, in the event of the missing portion of the said mutilated note being presented and paid, to pay to the Currency Commission the value of such note;
#958429
(b) scríbhinn á iarraidh ar Bhanc Scair-shealbhach do réir bhrí an Achta Airgid Reatha, 1927 ( Uimh. 32 de 1927 ), nóta bainc có-dhlúite nua do thabhairt mar mhalairt ar nóta mhillte den tsórt san agus á gheallúint, má deintear an chuid a bheidh ar iarraidh den nóta san do thíolacadh agus d'íoc, go n-íocfar luach an nóta sin leis an mBanc san.
( b ) a document requesting a Shareholding Bank within the meaning of the Currency Act, 1927 (No. 32 of 1927), to give a new consolidated bank note in exchange for a mutilated such note and undertaking in the event of the missing portion of the said mutilated note being presented and paid, to pay to the said Bank the value of such note.
#967396
(e) na haistrithe is gá, do réir fo-ailt (7) d'alt 61 (arna leasú leis an Acht so) den Acht Airgid Reatha, do dhéanamh o chiste na nótaí dlí-thairgthe no chuige chun cúl-chiste na nótaí no uaidh, is amhlaidh a déanfar iad, o dháta cúl-chiste na nótaí d'fhoirceannadh de bhun an-ailt seo agus dá éis sin, o chiste na nótaí dlí-thairgthe no chuige chun cúl-chiste an airgid reatha sa chiste ghenerálta no uaidh.
( e ) from and after the winding-up of the note reserve fund in pursuance of this section, the transfers required by sub-section (7) of section 61 (as amended by this Act) of the Currency Act to be made from or to the legal tender note fund to or from the note reserve fund shall be made from or to the legal tender note fund to or from the currency reserve in the general fund.
#1273181
(a) measfar go bhfuair an duine a d'eisigh an nóta dochair, má ghlacann an duine é ar dó a eisíodh é, go bhfuair sé, ón duine a ghlac an nóta, nóta sochair ina raibh na sonraí a bhí leagtha amach sa nóta dochair sin, agus
( a ) the person who issues the debit note shall, if the person to whom it is issued accepts it, be deemed to have received from the person by whom the note was accepted a credit note containing the particulars set out in such debit note, and
#1273183
(b) measfar go ndearna an duine ar dó a eisíodh an nóta dochair sin, má ghlacann sé leis, nóta sochair ina raibh na sonraí a bhí leagtha amach sa nóta dochair sin a eisiúint don duine óna bhfuarthas an nóta dochair.
( b ) the person to whom such debit note is issued shall, if he accepts it, be deemed to have issued to the person from whom the debit note was received a credit note containing the particulars set out in such debit note.
#1273394
(3) I gcás aon tuairisceán, sonrasc, nóta sochair, nóta dochair admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad, taifead nó dearbhú den sort a luaitear i bhfo-alt (1) a bheith déanta nó curtha faoi bhráid ag duine, agus nach go calaoiseach ná go faillíoch a rinne sé sin agus go dtiocfaidh sé faoina umhail (nó, má bhíonn sé tar éis bháis, faoi umhail a ionadaí phearsanta) go raibh sé neamhcheart, ansin, mura leigheasfar an dearmad gan mhoill mhíréasúnach, déanfar, chun críocha an ailt seo, an tuairisceán, an sonrasc, an nóta sochair, an nóta dochair, an admháil, an cuntas, an dearbhán, an ráiteas bainc, an meastachán, an ráiteas, an fhaisnéis, an leabhar, an doiciméad, an taifead nó an dearbhú a áireamh mar ní a rinne sé nó a chuir sé faoi bhráid go calaoiseach.
(3) Where any such return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration as is mentioned in subsection (1) was made or submitted by a person neither fraudulently nor negligently and it comes to his notice (or, if he has died, to the notice of his personal representative) that it was incorrect, then, unless the error is remedied without unreasonable delay, the return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration shall be treated for the purposes of this section as having been negligently made or submitted by him.
#1343901
(c) Má mhainníonn feirmeoir cothrom-ráta, i gcás ina gceanglaítear air nóta sochair feirmeora a eisiúint faoi fho-alt 4 (b) an nóta sochair a eisiúint laistigh den am a bheidh ceadaithe le rialacháin nó má eisíonn sé nóta sochair ag lua méid breisithe cothrom-ráta is lú ná an méid is iomchuí don laghdú ar an gcomaoin no don lascaine, dlífidh sé an méid breisithe cothrom-ráta ba chóir a bheith luaite ar an nóta sochair nó méid an easnaimh ar an mbreisiú cothrom-ráta, de réir mar a bheidh, a íoc leis na Coimisinéirí Ioncaim mar cháin agus measfar, i ndáil leis an méid sin nó leis an easnamh sin, chun críocha an Achta seo, gur duine inchánach é.”,
( c ) If a flat-rate farmer, in a case in which he is required to issue a farmer credit note under subsection (4) (b), fails to issue the credit note within the time allowed by regulations or issues a credit note stating a lesser amount of flat-rate addition than is appropriate to the reduction in consideration or the discount, he shall be liable to pay to the Revenue Commissioners as tax the amount of flat-rate addition which should have been stated on the credit note or the amount of the deficiency of flat-rate addition, as the case may be, and shall, in relation to such amount or such deficiency, be deemed, for the purposes of this Act, to be a taxable person.",
#1343915
(a) measfar go bhfuair an duine a d'eisigh an nóta dochair, má ghlacann an duine é ar chuige a eisíodh é, go bhfuair sé, ón duine a ghlac an nóta dochair, nóta sochair feirmeora ina raibh na sonraí a bhí leagtha amach sa nóta dochair sin, agus
( a ) the person who issues the debit note shall, if the person to whom it is issued accepts it, be deemed to have received from the person by whom the debit note was accepted a farmer credit note containing the particulars set out in such debit note, and