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(h) ioncam eile ó iasachtaí úsmhara atá ar úinéireacht ag GNBS agus ag gach grúpeintiteas de chuid GNBS;
(h) other income from interest-bearing loans owned by NAMA and each NAMA group entity;
(h) ioncam eile ó iasachtaí úsmhara atá ar úinéireacht ag GNBS agus ag gach grúpeintiteas de chuid GNBS;
(h) other income from interest-bearing loans owned by NAMA and each NAMA group entity;
(b) ní thabharfar an liúntas caipitiúil le linn aon ioncam nó brabúis eile a ríomh ná le linn aon trádáil eile a chur faoi cháin nó le linn aon ioncam eile a mhuirearúi leith cánach.
(b) the capital allowance shall not be made in computing any other income or profits or in taxing any other trade or in charging any other income to tax.
(v) ioncum eile agus caiteachas eile i Saorstát Éireann, agus
(v) other income and expenditure in Saorstát Eireann, and
(a) ús, díbhinní agus ioncam eile agus biseach ar chaipiteal de thairbhe infheistíochtaí an Chiste,
( a ) interest, dividends and other income and accretions of capital arising from investments of the Fund,
(6) I gcás inar tuilleamh iomchuí cuid agus gur ioncam eile cuid eile d'ioncam pearsan in aghaidh aon bhliana measúnachta áirithe, ansin, déanfar, a mhéid is féidir é, aon asbhaintí a bheidh le déanamh nuair a bheifear ag ríomh a ioncaim iomláin, agus ar féidir a áireamh gur asbhaineadh iad go léir nó cuid díobh as tuilleamh iomchuí nó as ioncam eile, a áireamh, chun críocha an ailt seo, mar asbhaintí as an tuilleamh iomchuí sin sa mhéid gur asbhaintí iad i leith aon chaillteanais den tsaghas dá dtagartar i mír (b) d'fho-alt (4) den alt seo, agus, thairis sin, mar asbhaintí as an ioncam eile sin.
(6) Where an individual's income for any year of assessment consists partly of relevant earnings, and partly of other income, then, as far as may be, any deductions which fall to be made in computing his total income, and which may be treated in whole or in part either as made from relevant earnings or as made from other income, shall be treated for the purposes of this section as being made from those relevant earnings in so far as they are deductions in respect of any such loss as is referred to in paragraph (b) of subsection (4) of this section and otherwise as being made from that other income.
(b) ús, díbhinní agus ioncam agus faibhrithe eile ar chaipiteal a thiocfaidh ó infheistíochtaí an Chiste,
( b ) interest, dividends and other income and accretions of capital arising from investments of the Fund,
(6) I gcás inar tuilleamh iomchuí cuid agus gur ioncam eile cuid eile d'ioncam pearsan aonair d'aon bhliain mheasúnachta áirithe, ansin, déanfar, a mhéid is féidir é, aon asbhaintí a bheidh le déanamh le linn ríomh a bheith á dhéanamh ar a ioncam iomlán, agus ar féidir a áireamh gur asbhaineadh iad go léir nó cuid díobh as tuilleamh iomchuí nó as ioncam eile, a áireamh, chun críocha an ailt seo, mar asbhaintí as an tuilleamh iomchuí sin sa mhéid gur asbhaintí iad i leith aon chaillteanais den saghas dá dtagraítear i bhfo-alt (4) (b), agus, thairis sin, mar asbhaintí as an ioncam eile sin.
(6) Where an individual's income for any year of assessment consists partly of relevant earnings, and partly of other income, then, as far as may be, any deductions which fall to be made in computing his total income, and which may be treated in whole or in part either as made from relevant earnings or as made from other income, shall be treated for the purposes of this section as being made from those relevant earnings in so far as they are deductions in respect of any such loss as is referred to in subsection (4) (b) and otherwise as being made from that other income.
Breisithe le méid seachtainiúil liúntais leasa fhorliontaigh agus ioncaim eile.
Additions to weekly amount of supplementary welfare allowance and other income.
ciallaíonn “ioncam eile” ioncam de chuid cuideachta nach ioncam díolmhaithe.
"other income" means income of a company which is not exempted income.
Breisithe le méid seachtainiúil liúntais leasa fhorlíontaigh agus ioncaim eile. [1975 LLF, a. 11]
Additions to weekly amount of supplementary welfare allowance and other income.
agus ní lamhálfar iad le linn aon ioncam nó brabúis eile a bheith á ríomh ná le linn aon trádáil eile a bheith á cur faoi cháin ná le linn aon ioncam eile a bheith á mhuirearú i leith cánach,
and shall not be allowed in computing any other income or profits or in taxing any other trade or in charging any other income to tax,
Ioncam eile (PF)
Other income (PF)
Ioncam eile
Other income
Ioncam táille, ioncam coimisiúin agus ioncam eile
Fee and commission and other income
An céatadán den ioncam táille, den ioncam coimisiúin agus den ioncam eile ón gcliant
Percentage of fee and commission and other income from this client
Ioncam táille, ioncam coimisiúin agus ioncam eile – Méid
Fee and commission and other income – Amount
Ioncam eile
Other income
Ioncam eile (speansas) ó fhochuideachtaí, eintitis agus comhlachaithe comhrialaithe
Other income (expense) from subsidiaries, jointly controlled entities and associates
ús, díbhinní nó ioncam eile ar shócmhainní nó luach a fhabhraíonn astu nó arna nginiúint astu;
interest, dividends or other income on or value accruing from or generated by assets;
Ioncam eile
Other income
Ioncam eile (speansas) ó fhochuideachtaí, eintitis agus comhlachaithe comhrialaithe
Other income (expense) from subsidiaries, jointly controlled entities and associates
ús, díbhinní nó ioncam eile ar shócmhainní nó luach a fhabhraíonn astu nó arna nginiúint astu;
interest, dividends or other income on or value accruing from or generated by assets;
ús, díbhinní nó ioncam eile ar shócmhainní nó luach a fhabhraíonn astu nó arna nginiúint astu;
interest, dividends or other income on or value accruing from or generated by assets;
Ioncam eile
Other income
ioncam eile;
other income;
b. an bhfaigheann tú aon ioncam nó sochar eile?
b. you get any other income or benefits?
ús, díbhinní nó ioncam eile ar shócmhainní nó luach a fhabhraíonn astu nó arna nginiúint astu;
interest, dividends or other income on or value accruing from or generated by assets;
ús, díbhinní nó ioncam eile ar shócmhainní nó luach a fhabhraíonn astu nó arna nginiúint astu;
interest, dividends or other income on or value accruing from or generated by assets;
ús, díbhinní nó ioncam eile ar shócmhainní nó luach a fhabhraíonn astu nó arna nginiúint astu;
interest, dividends or other income on or value accruing from or generated by assets;
ús, díbhinní nó ioncam eile ar shócmhainní nó luach a fhabhraíonn astu, nó arna nginiúint astu;
interest, dividends or other income on, or value accruing from, or generated by assets;
ús, díbhinní nó ioncam eile ar shócmhainní nó luach a fhabhraíonn astu nó arna nginiúint astu;
interest, dividends or other income on or value accruing from or generated by assets;
Ar choinníoll, i gcás inar féidir déileáil, i bpáirt nó go hiomlán, le haon asbhaint den sórt a luaitear i mír (b) mar asbhaint a baineadh as na brabúis nó an gnóchan nó mar asbhaint a baineadh as ioncam eile, go bhféadfar, an oiread agus is féidir é, déileáil, chun críocha an fho-ailt seo, leis an asbhaint mar asbhaint a baineadh as an ioncam eile.
Provided that where any deduction such as is mentioned in paragraph (b) may be treated in whole or in part either as having been made from the profits or gains or as having been made from other income, the deduction shall, as far as may be, be treated for the purposes of this subsection as made from the other income.
(i) where the loss has been sustained by an individual, on the basis of treating the loss as reducing first the appropriate income of the individual, then the other income of the individual, then the appropriate income of the individual's wife or husband and then the other income of the individual's wife or husband, and
(i) where the loss has been sustained by an individual, on the basis of treating the loss as reducing first the appropriate income of the individual, then the other income of the individual, then the appropriate income of the individual's wife or husband and then the other income of the individual's wife or husband, and
(i) i gcás inar do phearsa aonair a bhain an caillteanas, ar an bhforas go measfar go laghdaíonn an caillteanas ioncam iomchuí na pearsan aonair ar dtús, ansin ioncam eile na pearsan aonair, ansin ioncam iomchuí bhanchéile nó fhearchéile na pearsan aonair agus ansin ioncam eile bhanchéile nó fhearchéile na pearsan aonair, agus
(i) Where the loss has been sustained by an individual, on the basis of treating the loss as reducing first the appropriate income of the individual, then the other income of the individual, then the appropriate income of the individual's wife or husband and then the other income of the individual's wife or husband, and
Ar choinníoll, i gcás inar féidir déileáil, i bpáirt nó go hiomlán, le haon asbhaint den sórt a luaitear i mír (b) mar asbhaint a baineadh as na brabúis nó na gnóchain nó mar asbhaint a baineadh as ioncam eile, go bhféadfar, an oiread agus is féidir, déileáil, chun críocha an fho-ailt seo, leis an asbhaint mar asbhaint a baineadh as an ioncam eile.
Provided that where any deduction such as is mentioned in paragraph (b) may be treated in whole or in part either as having been made from the profits or gains or as having been made from other income, the deduction shall, as far as may be, be treated for the purposes of this subsection as made from the other income.
(3) I gcás ina suífidh an phearsa aonair áirithe gurb é méid na mbrabús nó na ngnóchan iarbhír ó fheirmeoireacht gur mó an cháin is iníoctha aige don bhliain mheasúnachta sin ná an cháin is iomchuí don ioncam eile, déanfar an cháin is iníoctha amhlaidh a laghdú go dtí méid na cánach is iomchuí don ioncam eile.
(3) Where the individual concerned shows that the actual profits or gains from farming are of such an amount that the tax payable by him for that year of assessment is greater than the tax appropriate to the other income, the tax so payable shall be reduced to the amount of tax appropriate to the other income.
(4) Chun críocha an ailt seo, is é a bheidh sa cháin is iomchuí don ioncam eile an méid sin den cháin ab iníoctha i leith ioncam iomlán na pearsan aonair, i gcás na brabúis nó na gnóchain iarbhír ó fheirmeoireacht a bheith inmhuirir i leith cánach de réir forálacha alt 15 (1), a mbeidh idir é agus an cháin sin an chomhréir chéanna atá idir an t-ioncam eile agus an t-ioncam iomlán sin.
(4) For the purposes of this section, the tax appropriate to the other income shall be so much of the tax as would be payable in respect of the individual's total income, if the actual profits or gains from farming were chargeable to tax in accordance with the provisions of section 15 (1), as bears in that tax the same proportion as the other income bears to such total income.
(3) I gcás ar as ioncam díolmhaithe a dhéanfaidh cuideachta cuid de dháileadh, agus ar as ioncam eile a dhéanfaidh sí an chuid eile de, do thréimhse chuntasaíochta, déileálfar leis an dáileadh ionann is dá mba dhá dháileadh é a rinneadh faoi seach as ioncam díolmhaithe agus as ioncam eile agus bainfidh fo-alt (2) leis an gcuid sin den dáileadh a rinneadh as ioncam díolmhaithe mar a bhainfidh sé le dáileadh a rinneadh go hiomlán as ioncam díolmhaithe.
(3) Where a distribution for an accounting period is made by a company in part out of exempted income and in part out of other income, the distribution shall be treated as if it consisted of two distributions respectively made out of exempted income and other income and subsection (2) shall apply to such part of the distribution as is made out of exempted income as it applies to a distribution made wholly out of exempted income.
(3) I gcás ar as ioncam faosaithe a dhéanfar cuid agus ar as ioncam eile a dhéanfar an chuid eile de dháileadh, déileálfar leis an dáileadh ionann is dá mba dhá dháileadh é a rinneadh faoi seach as ioncam faosaithe agus as ioncam eile agus déanfar an creidmheas cánach i leith gach dáileadh díobh sin a ríomh de réir fho-alt (2) agus alt 88 faoi seach.
(3) Where a distribution is made in part out of relieved income and in part out of other income, the distribution shall be treated as if it consisted of two distributions respectively made out of relieved income and out of other income and the tax credit in respect of each such distribution shall be calculated in accordance with subsection (2) and section 88 respectively.
Tuairisceoidh an gnólacht an t-ioncam táille, ioncam coimisiúin agus ioncam eile arna ghiniúint ó gach cliant nó grúpa cliant nasctha, agus sloinnfear é mar chéatadán d’ioncam táille, ioncam coimisiúin agus ioncam eile iomlán an ghnólachta infheistíochta.
The firm shall report the fee and commission and other income generated from each of the clients or groups of connected clients, expressed as a percentage of the total fee and commission and other income of the investment firm.
Is féidir eilimintí eile ioncaim, amhail ioncam indiúscartha teaghlach agus ioncam náisiúnta, a thomhas i dtéarmaí réadacha ar an dóigh ghinearálta chéanna.
Other income elements too, such as disposable income of households and national income, can be measured in real terms in the same general way.
Is éard atá in urrúsú urrúis a eisiúint ar bhonn sreafaí airgid a bhfuiltear ag súil leis gur sócmhainní, nó sreafaí ioncaim eile, a ghinfidh iad.
Securitisation consists of issuing securities on the basis of cash flows that are expected to be generated by assets, or other income streams.
(2) Is amach as na rátaí agus as an ioncum eile a gheobhaidh na Coimisinéirí fén Acht so a íocfid leis an iniúchóir méid na n-íocaíocht a ceapfar amhlaidh mar adubhradh.
(2) The amount of the payments so fixed as aforesaid shall be paid by the Commissioners to the auditor out of the rates and other income received by them under this Act.
(2) Is amach as na dleachtanna agus as an ioncum eile a gheobhaidh na Coimisinéirí a íocfid leis an iniúchóir méid na n-íocaíocht a ceapfar amhlaidh mar adubhradh.
(2) The amount of the payments so fixed as aforesaid, shall be paid by the Commissioners to the auditor out of the tolls and other income received by them.
(a) ní déanfar aon asbhaint i leith cánach na Stát Aontaithe (pé acu i leith an ioncaim chéanna nó aon ioncaim eile é);
( a ) no deduction shall be made for United States tax (whether in respect of the same or any other income);
(a) ní déanfar aon asbhaint i leith cánach Ceanadaí (pé acu i leith an ioncaim chéanna nó aon ioncaim eile é);
( a ) no deduction shall be made for Canadian tax (whether in respect of the same or any other income);
(a) ní dhéanfar aon asbhaint i leith cánach coigríche (cibé acu i leith an ioncaim chéanna nó aon ioncaim eile é), agus
( a ) no deduction shall be made for foreign tax (whether in respect of the same or any other income), and
(b) an t-ús, na díbhinní agus an t-ioncam eile go léir agus an biseach go léir ar chaipiteal de thairbhe an Ciste nó aon chuid de a infheistiú,
( b ) all interest, dividends and other income and accretions of capital arising from the investment of the Fund or any part thereof,
(b) de réir a bunreachta, go bhfuil de cheangal ar an gcuideachta a brabúis, más ann, nó a hioncam eile, a úsáid chun a cuspóirí a chur ar aghaidh, agus go bhfuil toirmeasc uirthi aon díbhinn a íoc lena comhaltaí;
( b ) that, by its constitution, the company is required to apply its profits, if any, or other income in promoting its objects, and is prohibited from paying any dividend to its members;
(a) ní dhéanfar aon asbhaint i leith cánach coigríche (cibé acu i leith an ioncaim chéanna nó aon ioncaim eile é), agus
( a ) no deduction shall be made for foreign tax (whether in respect of the same or any other income), and