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  1. #484711

    (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;

    NATIONAL ASSET MANAGEMENT AGENCY ACT 2009

  2. #498177

    (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.

    FINANCE ACT 2011

  3. #911638

    (v) ioncum eile agus caiteachas eile i Saorstát Éireann, agus

    (v) other income and expenditure in Saorstát Eireann, and

    Number 45 of 1936: INSURANCE ACT, 1936

  4. #1070376

    (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,

    Number 36 of 1954: SOLICITORS ACT, 1954

  5. #1106331

    (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.

    Number 25 of 1958: FINANCE ACT, 1958

  6. #1195173

    (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,

    Number 18 of 1964: INSURANCE ACT, 1964

  7. #1224627

    (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.

    Number 6 of 1967: INCOME TAX ACT, 1967

  8. #1295538

    Breisithe le méid seachtainiúil liúntais leasa fhorliontaigh agus ioncaim eile.

    Additions to weekly amount of supplementary welfare allowance and other income.

    Number 28 of 1975: SOCIAL WELFARE (SUPPLEMENTARY WELFARE ALLOWANCES) ACT, 1975

  9. #1299518

    ciallaíonn “ioncam eile” ioncam de chuid cuideachta nach ioncam díolmhaithe.

    "other income" means income of a company which is not exempted income.

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  10. #1374515

    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.

    Number 1 of 1981: SOCIAL WELFARE (CONSOLIDATION) ACT, 1981

  11. #1447948

    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,

    Number 10 of 1987: FINANCE ACT, 1987

  12. #1649223

    Ioncam eile (PF)

    Other income (PF)

    Regulation (EC) No 295/2008 of the European Parliament and of the Council of 11 March 2008 concerning structural business statistics (recast) (Text with EEA relevance)

  13. #1980172

    Ioncam eile

    Other income

    Commission Delegated Decision (EU) 2021/1167 of 27 April 2021 establishing the multiannual Union programme for the collection and management of biological, environmental, technical and socioeconomic data in the fisheries and aquaculture sectors from 2022

  14. #2188804

    Ioncam táille, ioncam coimisiúin agus ioncam eile

    Fee and commission and other income

    Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 laying down implementing technical standards for the application of Regulation (EU) 2019/2033 of the European Parliament and of the Council with regard to supervisory reporting and disclosures of investment firms (Text with EEA relevance)

  15. #2188809

    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

    Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 laying down implementing technical standards for the application of Regulation (EU) 2019/2033 of the European Parliament and of the Council with regard to supervisory reporting and disclosures of investment firms (Text with EEA relevance)

  16. #2189400

    Ioncam táille, ioncam coimisiúin agus ioncam eile – Méid

    Fee and commission and other income – Amount

    Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 laying down implementing technical standards for the application of Regulation (EU) 2019/2033 of the European Parliament and of the Council with regard to supervisory reporting and disclosures of investment firms (Text with EEA relevance)

  17. #2325154

    Ioncam eile

    Other income

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  18. #2325157

    Ioncam eile (speansas) ó fhochuideachtaí, eintitis agus comhlachaithe comhrialaithe

    Other income (expense) from subsidiaries, jointly controlled entities and associates

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  19. #2566657

    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;

    Council Regulation (EU) 2022/2309 of 25 November 2022 concerning restrictive measures in view of the situation in Haiti

  20. #2600930

    Ioncam eile

    Other income

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  21. #2600933

    Ioncam eile (speansas) ó fhochuideachtaí, eintitis agus comhlachaithe comhrialaithe

    Other income (expense) from subsidiaries, jointly controlled entities and associates

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  22. #2750604

    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;

    Council Regulation (EU) 2023/888 of 28 April 2023 concerning restrictive measures in view of actions destabilising the Republic of Moldova

  23. #2866417

    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;

    Council Regulation (EU) 2023/1529 of 20 July 2023 concerning restrictive measures in view of Iran’s military support of Russia’s war of aggression against Ukraine

  24. #2973063

    Ioncam eile

    Other income

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  25. #2976412

    ioncam eile;

    other income;

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  26. #2997303

    b. an bhfaigheann tú aon ioncam nó sochar eile?

    b. you get any other income or benefits?

    Commission Implementing Regulation (EU) 2023/2071 of 27 September 2023 establishing a template for the structured survey on end recipients of food and/or basic material assistance under the European Social Fund Plus (ESF+) pursuant to Regulation (EU) 2021/1057 of the European Parliament and of the Council

  27. #3004198

    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;

    Council Regulation (EU) 2023/2147 of 9 October 2023 concerning restrictive measures in view of activities undermining the stability and political transition of Sudan

  28. #3023049

    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;

    Council Regulation (EU) 2023/2406 of 23 October 2023 concerning restrictive measures in view of the situation in Niger

  29. #3142715

    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;

    Council Regulation (EU) 2023/2878 of 18 December 2023 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

  30. #3203818

    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;

    Council Regulation (EU) 2024/287 of 12 January 2024 concerning restrictive measures in view of the situation in Guatemala

  31. #3211557

    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;

    Council Regulation (EU) 2024/386 of 19 January 2024 establishing restrictive measures against those who support, facilitate or enable violent actions by Hamas and the Palestinian Islamic Jihad

  32. #1129316

    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.

    Number 19 of 1960: FINANCE ACT, 1960

  33. #1173642

    (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

    Number 23 of 1963: FINANCE ACT, 1963

  34. #1226192

    (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

    Number 6 of 1967: INCOME TAX ACT, 1967

  35. #1226270

    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.

    Number 6 of 1967: INCOME TAX ACT, 1967

  36. #1286429

    (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.

    Number 27 of 1974: FINANCE ACT, 1974

  37. #1286431

    (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.

    Number 27 of 1974: FINANCE ACT, 1974

  38. #1299522

    (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.

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  39. #1299550

    (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.

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  40. #2189401

    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.

    Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 laying down implementing technical standards for the application of Regulation (EU) 2019/2033 of the European Parliament and of the Council with regard to supervisory reporting and disclosures of investment firms (Text with EEA relevance)

  41. #576032

    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.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  42. #579575

    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.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  43. #786816

    (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.

    Number 3 (Private) of 1925: DUNDALK HARBOUR AND PORT ACT, 1925

  44. #795665

    (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.

    Number 2 (Private) of 1926: LIMERICK HARBOUR ACT, 1926

  45. #1034188

    (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);

    Number 18 of 1950: FINANCE ACT, 1950

  46. #1076618

    (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);

    Number 13 of 1955: FINANCE ACT, 1955

  47. #1107009

    (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

    Number 25 of 1958: FINANCE ACT, 1958

  48. #1133683

    (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,

    Number 37 of 1960: SOLICITORS (AMENDMENT) ACT, 1960

  49. #1180847

    (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;

    Number 33 of 1963: COMPANIES ACT, 1963

  50. #1231347

    (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

    Number 6 of 1967: INCOME TAX ACT, 1967