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  1. #1388849

    Ar Aghaidh (CUID I Cáin Ioncaim, Cáin Acmhainne, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil)

    Amendment of certain provisions relating to penalties for offences in relation to licensing and registration of motor vehicles. 73. Confirmation of Orders. PART III VALUE-ADDED TAX 74. Interpretation (Part III). 75. Amendment of section 3 (delivery of goods) of Principal Act. 76. Amendment of section 5 (rendering of services) of Principal Act. 77. Amendment of section 8 (accountable persons) of Principal Act. 78. Amendment of section 10 (amount on which tax is chargeable) of Principal Act. 79. Amendment of section 11 (rates of tax) of Principal Act. 80. Amendment of section 12 (deduction for tax borne or paid) of Principal Act. 81. Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act. 82. Amendment of section 13 (remission of tax on goods exported etc.) of Principal Act. 83. Amendment of section 14 (determination of tax due by reference to cash receipts) of Principal Act. 84. Amendment of section 15 (charge of tax on imported goods) of Principal Act. 85. Amendment of section 16 (duty to keep records) of Principal Act. 86. Amendment of section 26 (penalties generally) of Principal Act. 87. Amendment of First Schedule to Principal Act. 88. Amendment of Second Schedule to Principal Act. 89. Amendment of Third Schedule to Principal Act. 90. Relief for hotels etc. PART IV STAMP DUTIES 91. Levy on banks. 92. Levy on certain premiums of insurance. 93. Exemption of certain instruments from stamp duty. 94. Amendment of First Schedule to Stamp Act, 1891. 95. Amendment of section 41 (stamp duty on bills of exchange and promissory notes) of Finance Act, 1970. 96.

    Number 14 of 1982: FINANCE ACT, 1982

  2. #1005417

    (b) seoladh na príomh-áite gnótha atá aige sa Stát nó atá beartaithe a bheith aige sa Stát,

    ( b ) the address of his principal or proposed principal place of business in the State,

    Number 10 of 1947: AUCTIONEERS AND HOUSE AGENTS ACT, 1947

  3. #1053021

    Beidh príomh-oifig i mBaile Atha Cliath agus príomhoifig i mBéal Feirste ag an mBord.

    The Board shall have a principal office in Dublin and a principal office in Belfast.

    Number 17 of 1953: GREAT NORTHERN RAILWAY ACT, 1953

  4. #1132515

    Is í príomh-oifig an Bhainc príomh-oifig an Chomhlachais.

    The principal office of the Association shall be the principal office of the Bank.

    Number 35 of 1960: INTERNATIONAL DEVELOPMENT ASSOCIATION ACT, 1960

  5. #2984609

    Sreabhadh airgid conarthach nach bhfuil ann ach íocaíochtaí príomhshuime agus úis ar mhéid na príomhshuime gan íoc

    Contractual cash flows that are solely payments of principal and interest on the principal amount outstanding

    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)

  6. #2984671

    Is íocaíochtaí príomhshuime agus úis ar mhéid na príomhshuime gan íoc agus iad sin amháin atá sa sreabhadh airgid conarthach.

    The contractual cash flows are solely payments of principal and interest on the principal amount outstanding.

    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)

  7. #2984720

    Ní íocaíochtaí príomhshuime agus úis ar mhéid na príomhshuime gan íoc atá sa sreabhadh airgid conarthach.

    The contractual cash flows are not payments of principal and interest on the principal amount outstanding.

    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)

  8. #2987739

    Margaí thar an gcuntar.

    Principal-to-principal markets.

    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)

  9. #798263

    (2) I gcás cuid de thigh chomhnaithe le n-a mbaineann an Príomh-Acht do bheith fo-churtha go dleathach agus gur tigh comhnaithe le n-a mbaineann an Príomh-Acht an chuid atá fochurtha amhlaidh, leis, ní scuirfidh an Príomh-Acht de bhua an ailt seo de bhaint do bheith aige leis an gcuid atá fo-churtha amhlaidh de bhrí an tionónta do bheith no do theacht i seilbh na coda san, agus, má bhíonn no má thagann an tiarna i seilbh aon choda ná fuil fo-churtha amhlaidh, scuirfidh an Príomh-Acht de bhaint do bheith aige leis an gcuid sin d'ainneoin fo-thionónta d'fhanúint i seilbh no do choinneáil seilbh aon choda eile de bhua an Phríomh-Achta.

    (2) Where part of a dwelling-house to which the Principal Act applies is lawfully sub-let, and the part so sub-let is also a dwelling-house to which the Principal Act applies, the Principal Act shall not by virtue of this section cease to apply to the part so sub-let by reason of the tenant being in or coming into possession of that part, and, if the landlord is in or comes into possession of any part not so sub-let, the Principal Act shall cease to apply to that part notwithstanding that a sub-tenant continues in or retains possession of any other part by virtue of the Principal Act.

    Number 24 of 1926: INCREASE OF RENT AND MORTGAGE INTEREST (RESTRICTIONS) ACT, 1926

  10. #835301

    —Léighfear agus léireofar an Príomh-Acht agus an tAcht so mar aon Acht amháin, agus dá réir sin ciallóidh an abairt “an tAcht so,” i ngach áit ina bhfuil sé sa Phríomh-Acht, an Príomh-Acht agus an tAcht so á léiriú mar aon Acht amháin, agus (lasmuich de chás dá bhforáltar a mhalairt leis an Acht so) tá le habairtí agus le focail a húsáidtear san Acht so agus a húsáidtear, leis, sa Phríomh-Acht na brigheanna céanna san Acht so atá leo, fé seach, sa Phríomh-Acht.

    —The Principal Act and this Act shall be read and construed as one Act, and accordingly the expression "this Act" wherever it occurs in The Principal Act shall mean The Principal Act and this Act construed as one Act, and (save where otherwise provided by this Act) expressions and words used in this Act which are also used in The Principal Act have the same meanings in this Act as they respectively have in The Principal Act.

    Number 36 of 1930: AGRICULTURAL PRODUCE (EGGS) ACT, 1930

  11. #498043

    (3) Tabharfaidh gach uile fhochonraitheoir do phríomhaí, ach é nó iad a iarraidh, an fhaisnéis nó na sonraí sin go léir a bheidh ag teastáil ón bpríomhaí chun a chumasúdon phríomhaí an Chaibidil seo a chomhlíonadh.

    (3) Every subcontractor shall furnish to a principal, on request, all such information or particulars as are required by the principal to enable the principal to comply with this Chapter.

    FINANCE ACT 2011

  12. #498057

    (2) Ar phríomhaí d’fhail bháis, maidir le haon ní a dhlífeadh an príomhaí a dhéanamh faoin gCaibidil seo, is é nó is í ionadaí pearsanta an phríomhaí a dhéanfaidh é.

    (2) On the death of a principal, anything which the principal would have been liable to do under this Chapter shall be done by the personal representative of the principal.

    FINANCE ACT 2011

  13. #509357

    ní rachaidh aon aisíocaíocht shingil den bhunairgead nó aon sraith d’íocaíochtaí an bhunairgid laistigh de thréimhse sé mhí thar 25 faoin gcéad de bhunsuim an chreidmheasa;

    No single repayment of principal or series of principal payments within a 6-month period shall exceed 25 per cent of the principal sum of the credit.

    Regulation (EU) No 1233/2011 of the European Parliament and of the Council of 16 November 2011 on the application of certain guidelines in the field of officially supported export credits and repealing Council Decisions 2001/76/EC and 2001/77/EC

  14. #510458

    ní rachaidh aon aisíocaíocht shingil den bhunairgead nó aon sraith d’íocaíochtaí an bhunairgid laistigh de thréimhse sé mhí thar 25 faoin gcéad de bhunsuim an chreidmheasa;

    no single repayment of principal or series of principal payments within a 6-month period shall exceed 25 per cent of the principal sum of the credit;

    Regulation (EU) No 1233/2011 of the European Parliament and of the Council of 16 November 2011 on the application of certain guidelines in the field of officially supported export credits and repealing Council Decisions 2001/76/EC and 2001/77/EC

  15. #790784

    cialluíonn agus foluíonn an focal “na Príomh-Achtanna,” an Chéad Phríomh-Acht agus an Dara Príomh-Acht.

    the expression "the Principal Acts" means and includes the First Principal Act and the Second Principal Act.

    Number 9 of 1925: DAIL EIREANN COURTS (WINDING-UP) ACT, 1925

  16. #797333

    foluíonn on focal “príomh-oide” aon leas-phríomh-oide no oide eile a bheidh ag gníomhú de thurus na huaire mar phríomh-oide no do phríomh-oide;

    the expression "principal teacher" includes any deputy-principal or other teacher for the time being acting as or for a principal teacher;

    Number 17 of 1926: SCHOOL ATTENDANCE ACT, 1926

  17. #833387

    foluíonn an focal “príomh-oide” aon leas-phríomh-oide no oide eile bheidh ag gníomhú de thurus na huaire mar phríomh-oide no ina ionad;

    the expression "principal teacher" includes any deputy principal or other teacher for the time being acting as or for a principal teacher;

    Number 29 of 1930: VOCATIONAL EDUCATION ACT, 1930

  18. #981027

    beidh fianaise gur ciontaíodh an príomh-chiontaitheoir sa phríomhchionta ina fianaise, sna himeachta san, go ndearnadh an príomhchionta.

    evidence of the conviction of the principal offender of the principal offence shall, in those proceedings, be evidence of the commission of the principal offence.

    Number 14 of 1945: CUSTOMS (TEMPORARY PROVISIONS) ACT, 1945

  19. #1080553

    (b) imeachta a thionscnamh i gcoinne duine eile á chúiseamh i gcion faoi gur chabhraigh, gur neartaigh, gur chuidigh nó gur chomhcheilg sé leis an bpríomhchiontóir chun an príomh-chion a dhéanamh,

    ( b ) proceedings are instituted against another person charging him with the offence of aiding, abetting or assisting the principal offender or of conspiring with the principal offender to commit the principal offence,

    Number 7 of 1956: CUSTOMS ACT, 1956

  20. #1080555

    beidh fianaise gur ciontaíodh an príomh-chiontóir sa phríomhchion ina fianaise, sna himeachta sin, go ndearnadh an príomhchion.

    evidence of the conviction of the principal offender of the principal offence shall, in those proceedings, be evidence of the commission of the principal offence.

    Number 7 of 1956: CUSTOMS ACT, 1956

  21. #1097053

    (i) Féadfaidh an Rialtas le hordú (dá ngairmtear ordú buanuithe sa bhfo-alt seo), a déanfar sara n-éaga an príomh-ordú, a choimeád i bhfeidhm go ceann pé tréimhse (nach sia ná sé mhí ón dáta d'éagfadh an príomh-ordú mura mbeadh an t-ordú buanuithe) is cuí leis an Rialtas agus a shonróidh san ordú buanuithe, agus féadfaidh ina dhiaidh sin ó am go ham le hordú (dá ngairmtear ordú buanuithe freisin sa bhfo-alt seo), a déanfar sara n-éaga an príomh-ordú faoin ordú buanuithe deiridh roimhe sin, an príomh-ordú a choimeád i bhfeidhm go ceann pé tréimhse (nach sia ná sé mhí ón dáta ar a n-éagfadh an príomh-ordú faoin ordú buanuithe deiridh roimhe sin) is cuí leis an Rialtas agus a shonróidh san ordú buanuithe,

    (i) The Government may by order (in this subsection referred to as a continuance order) made before the expiration of the principal order, continue the principal order in force for such period (not exceeding six months from the date on which the principal order would but for the continuance order expire) as the Government think proper and specify in the continuance order, and may thereafter from time to time by order (in this subsection also referred to as a continuance order), made before the expiration of the principal order under the last previous continuance order, continue the principal order in force for such period (not exceeding six months from the date on which the principal order would have expired under the last previous continuance order) as the Government think proper and specify in the continuance order,

    Number 26 of 1957: GAS REGULATION ACT, 1957

  22. #1099488

    (i) féadfaidh an Rialtas le hordú (dá ngairmtear ordú buanaithe sa bhfo-alt seo), a déanfar sara n-éaga an príomh-ordú, an príomh-ordú a choimeád i bhfeidhm go ceann pé tréimhse (nach sia na sé mhí ón dáta d'éagfadh an príomh-ordú mura mbeadh an t-ordú buanaithe) is cuí leis an Rialtas agus a shonróidh san ordú buanaithe, agus féadfaidh ina dhiaidh sin ó am go ham le hordú (dá ngairmtear ordú buanaithe freisin sa bhfo-alt seo), a déanfar sara n éaga an príomhordú faoin ordú buanaithe deiridh roimhe sin, an príomh-ordú a choimeád i bhfeidhm go ceann pé tréimhse (nach sia ná sé mhí ón dáta d'éagfadh an príomh-ordú faoin ordú buanaithe deiridh roimhe sin) is cuí leis an Rialtas agus a shonróidh san ordú buanaithe,

    (i) the Government may by order (in this subsection referred to as a continuance order) made before the expiration of the principal order, continue the principal order in force for such period (not exceeding six months from the date on which the principal order would but for the continuance order expire) as the Government think proper and specify in the continuance order, and may thereafter from time to time by order (in this subsection also referred to as a continuance order), made before the expiration of the principal order under the last previous continuance order, continue the principal order in force for such period (not exceeding six months from the date on which the principal order would have expired under the last previous continuance order) as the Government think proper and specify in the continuance order,

    Number 4 of 1958: PRICES ACT, 1958

  23. #1207604

    (i) féadfaidh an Rialtas, le hordú (dá ngairtear ordú feidhmchoimeádta san fho-alt seo) arna dhéanamh roimh dhul in in éag don phríomhordú, an príomhordú a choimeád i bhfeidhm ar feadh cibé tréimhse (nach faide ná sé mhí ón dáta a rachadh an príomhordú in éag murach an t-ordú feidhmchoimeádta) is cuí leis an Rialtas agus a shonróidh siad san ordú feidhm choimeádta, agus féadfaidh siad ina dhiaidh sin ó am go ham, le hordú (dá ngairtear ordú feidhmchoimeádta freisin san fho-alt seo) arna dhéanamh roimh dhul in éag don phríomhordú faoin ordú feidhmchoimeádta deireanach roimhe sin, an príomhordú a choimeád i bhfeidhm ar feadh cibé tréimhse (nach faide ná sé mhí ón dáta a rachadh an príomhordú in éag murach an t-ordú feidhmchoimeádta deireanach roimhe sin) is cuí leis an Rialtas agus a shonróidh siad san ordú feidhmchoimeádta,

    (i) the Government may by order (in this subsection referred to as a continuance order) made before the expiration of the principal order, continue the principal order in force for such period (not exceeding six months from the date on which the principal order would but for the continuance order expire) as the Government think proper and specify in the continuance order, and may thereafter from time to time by order (in this subsection also referred to as a continuance order), made before the expiration of the principal order under the last previous continuance order, continue the Principal order in force for such period (not exceeding six months from the date on which the principal order would have expired under the last previous continuance order) as the Government think proper and specify in the continuance order,

    Number 23 of 1965: PRICES (AMENDMENT) ACT, 1965

  24. #1260984

    (i) féadfaidh an Rialtas le hordú (dá ngairtear ordú buanaithe san fho-alt seo), a dhéanfar roimh éag don phríomh-ordú, an príomh-ordú a choimeád i bhfeidhm go ceann cibé tréimhse (nach faide nó sé mhí ón dáta a rachadh an príomh-ordú in éag mura mbeadh an t-ordú buanaithe) is cuí leis an Rialtas agus a shonróidh sé san ordú buanaithe, agus féadfaidh sé ina dhiaidh sin ó am go ham le hordú (dá ngairtear ordú buanaithe freisin san fho-alt seo) a dhéanfar roimh éag don phríomh-ordú faoin ordú buanaithe deiridh roimhe sin, an príomh-ordú a choimeád i bhfeidhm go ceann cibé tréimhse (nach faide ná sé mhí ón dáta a rachadh an príomh-ordú in éag faoin ordú buanaithe deiridh roimhe sin) is cuí leis an Rialtas agus a shonróidh sé san ordú buanaithe,

    (i) the Government may by order (in this subsection referred to as a continuance order), made before the expiration of the principal order, continue the principal order in force for such period (not exceeding six months from the date on which the principal order would but for the continuance order expire) as the Government think proper and specify in the continuance order, and may thereafter from time to time by order (in this subsection also referred to as a continuance order), made before the expiration of the principal order under the last previous continuance order, continue the principal order in force for such period (not exceeding six months from the date on which the principal order would have expired under the last previous continuance order) as the Government think proper and specify in the continuance order,

    Number 3 of 1971: FUELS (CONTROL OF SUPPLIES) ACT, 1971

  25. #1392474

    (i) féadfaidh an Rialtas le hordú (dá ngairtear ordú buanaithe san fho-alt seo), a dhéanfar roimh éag don phríomh-ordú, an príomh-ordú a choimeád i bhfeidhm go ceann cibé tréimhse (nach faide ná dhá mhí dhéag ón dáta a rachadh an príomhordú in éag mura mbeadh an t-ordú buanaithe) is cuí leis an Rialtas agus a shonróidh sé san ordú buanaithe, agus féadfaidh sé ina dhiaidh sin ó am go ham le hordú (dá ngairtear ordú buanaithe freisin san fho-alt seo) a dhéanfar roimh éag don phríomh-ordú faoin ordú buanaithe deiridh roimhe sin, an príomh-ordú a choimeád i bhfeidhm go ceann cibé tréimhse (nach faide ná dhá mhí dhéag ón dáta a rachadh an príomhordú in éag faoin ordú buanaithe deiridh roimhe sin) is cuí leis an Rialtas agus a shonróidh sé san ordú buanaithe,

    (i) the Government may by order (in this subsection referred to as a continuance order), made before the expiration of the principal order, continue the principal order in force for such period (not exceeding twelve months from the date on which the principal order would but for the continuance order expire) as the Government think proper and specify in the continuance order, and may thereafter from time to time by order (in this subsection also referred to as a continuance order), made before the expiration of the principal order under the last previous continuance order, continue the principal order in force for such period (not exceeding twelve months from the date on which the principal order would have expired under the last previous continuance order) as the Government think proper and specify in the continuance order,

    Number 18 of 1982: FUELS (CONTROL OF SUPPLIES) ACT, 1982

  26. #1399129

    AN tACHT AIRGEADAIS, 1983

    Amendment of section 15 (charge of tax on imported goods) of Principal Act. 84. Amendment of section 19 (tax due and payable) of Principal Act. 85. Amendment of section 25 (appeals) of Principal Act. 86. Amendment of Second Schedule to Principal Act. 87. Amendment of Third Schedule to Principal Act. 88. Insertion of Sixth Schedule in Principal Act. 89. Relief for hotels etc. PART IV STAMP DUTIES 90. Levy on banks. 91.

    Number 15 of 1983: FINANCE ACT, 1983

  27. #1502038

    “(3A) (a) D'ainneoin fho-alt (2), más rud é, tráth ar bith ar an 31ú lá d'Eanáir, 1990, nó dá éis, gur mó iomlán na méideanna príomhshuime iomchuí (dá ngairtear ‘méideanna reatha príomhshuime iomchuí’ anseo feasta san fho-alt seo) a bheidh airleactha ag cuideachta i leith urrús iomchuí arna sealbhú, go díreach nó go neamhdhíreach, ag an gcuideachta an tráth sin ná teorainn, ar teorainn í is ionann agus 75 faoin gcéad d'iomlán na méideanna príomhshuime iomchuí a bheidh airleactha ag an gcuideachta i leith urrús iomchuí arna sealbhú, go díreach nó go neamhdhíreach, ag an gcuideachta ar an 12ú lá d'Aibreán, 1989, ansin ní dhéanfar aon ús a bheidh íoctha leis an gcuideachta i leith príomhshuime iomchuí arna hairleacan ag an gcuideachta an 31ú lá d'Eanáir, 1990, nó dá éis, ar príomhshuim iomchuí í atá curtha san áireamh sna méideanna reatha príomhshuime iomchuí, a áireamh mar dháileadh chun críocha an Achta seo i lámha na cuideachta:

    "(3A) ( a ) Notwithstanding subsection (2), where at any time on or after the 31st day of January, 1990, the total of the amounts of relevant principal (hereafter in this subsection referred to as the 'current amounts of relevant principal') advanced by a company in respect of relevant securities held, directly or indirectly, by the company at that time is in excess of a limit, being a limit equal to 75 per cent. of the total of the amounts of relevant principal advanced by the company in respect of relevant securities held, directly or indirectly, by the company on the 12th day of April, 1989, then any interest paid to the company in respect of relevant principal advanced by the company on or after the 31st day of January, 1990, which relevant principal is included in the current amounts of relevant principal, shall not be treated as a distribution for the purposes of this Act in the hands of the company:

    Number 10 of 1990: FINANCE ACT, 1990

  28. #2448864

    I gcás urrús de bhun mhorgáistí, is é fachtóir comhthiomsaithe nó príomhfhachtóir iarmhéid na príomhshuime atá fágtha ná iarmhéid príomhshuime an chomhthiomsaithe morgáiste atá mar bhun leis an urrús roinnte ar an bpríomhiarmhéid bunaidh.

    For mortgage backed securities, pool factor or remaining principal balance factor is the outstanding principal balance of the mortgage pool underlying the security divided by original principal balance.

    Guideline (EU) 2022/971 of the European Central Bank of 19 May 2022 on the Centralised Securities Database and the production of securities issues statistics and repealing Guideline 2012/689/EU (ECB/2012/21) and Guideline (EU) 2021/834 (ECB/2021/15) (ECB/2022/25)

  29. #2715055

    Ní rachaidh aon aisíocaíocht aonair den bhunairgead ná aon sraith d’íocaíochtaí an bhunairgid laistigh de thréimhse 6 mhí thar 25 % de bhunsuim an chreidmheasa.

    No single repayment of principal or series of principal payments within a six-month period shall exceed 25 % of the principal sum of the credit.

    Commission Delegated Regulation (EU) 2023/262 of 7 September 2022 amending Annex II to Regulation (EU) No 1233/2011 of the European Parliament and of the Council on the application of certain guidelines in the field of officially supported export credits

  30. #3124340

    Ní rachaidh aon aisíocaíocht aonair den bhunairgead ná aon sraith d’íocaíochtaí an bhunairgid laistigh de thréimhse 6 mhí thar 30 % de bhunsuim an chreidmheasa.

    No single repayment of principal or series of principal payments within a six-month period shall exceed 30 % of the principal sum of the credit.

    Commission Delegated Regulation (EU) 2023/2738 of 28 September 2023 amending Annex II to Regulation (EU) No 1233/2011 of the European Parliament and of the Council on the application of certain guidelines in the field of officially supported export credits

  31. #3124795

    Ní rachaidh aon aisíocaíocht aonair den bhunairgead ná aon sraith d’íocaíochtaí an bhunairgid laistigh de thréimhse 6 mhí thar 35 % de bhunsuim an chreidmheasa.

    No single repayment of principal or series of principal payments within a six-month period shall exceed 35 % of the principal sum of the credit.

    Commission Delegated Regulation (EU) 2023/2738 of 28 September 2023 amending Annex II to Regulation (EU) No 1233/2011 of the European Parliament and of the Council on the application of certain guidelines in the field of officially supported export credits

  32. #450056

    (i) an cháin ab inmhuirearaithe le linn na tréimhse, is cáin a bhfuil an príomhaí faoi dhliteanas í a íoc de bhua alt 16(3) i leith seirbhísí oibríochtaí foirgníochta a fuair an príomhaí sin, ach sin sa chás amháin go mbeadh an príomhaí sin i dteideal an cháin sin a asbhaint in áit eile faoin bhfo-alt seo dá mba rud é go ndearna duine cuntasach eile an cháin sin a mhuirearú ar an bpríomhaí sin,

    (i) the tax chargeable during the period, being tax for which the principal is liable by virtue of section 16(3) in respect of construction operations services received by that principal but only where that principal would be entitled to a deduction of that tax elsewhere under this subsection if that tax had been charged to such principal by another accountable person,

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  33. #497980

    (2) (a) Chun críocha fho-alt (1), i gcás go ndéanann na Coimisinéirí Ioncaim achoimre asbhainte do thréimhse thuairisceáin a eisiúint chuig príomhaí faoi alt 530D(3), measfar chun críocha uile na nAchtanna Cánach gur tuairisceán arna thabhairt ag an bpríomhaí don Ard-Bhailitheoir ar na híocaíochtaí iomchuí go léir a rinne an príomhaí le linn na tréimhse tuairisceáin sin na mionsonraí ar an achoimre sin agus measfar gurb é an méid cánach a shonrófar ar an achoimre sin méid dliteanais cánach an phríomhí faoin gCaibidil seo arna shonrúaige nó aici.

    (2) (a) For the purposes of subsection (1), where the Revenue Commissioners issue, under section 530D(3), a deduction summary to a principal for a return period, the details on that summary shall, for all the purposes of the Tax Acts, be deemed to be a return made by the principal to the Collector-General of all relevant payments made by the principal during that return period and the amount of tax specified on that summary shall be deemed to be the amount specified by the principal of his or her tax liability under this Chapter.

    FINANCE ACT 2011

  34. #498003

    530N.—(1) I gcás go bhfuil cúis ag oifigeach Ioncaim lena chreidiúint, i leith tréimhse tuairisceáin, nach bhfuil tuairisceán tugtha ag príomhaí faoi alt 530K nó 530M, nó gur mhó an méid cánach a bhí dlite de phríomhaí agus iníoctha aige nó aici faoin gCaibidil seo do thréimhse thuairisceáin ná an méid cánach, más ann, a shonraítear i dtuairisceán atá déanta, nó a mheastar a bheith déanta, ag an bpríomhaí sin don tréimhse thuairisceáin sin, ansin, gan dochar d’aon ghníomh eile a dhéanfar, féadfaidh an t-oifigeach measúnacht in aon suim amháin a dhéanamh ar mhéid iomlán na cánach atá, i dtuairim an oifigigh, dlite den phríomhaí agus iníoctha aige nó aici i leith na tréimhse tuairisceáin sin.

    530N.—(1) Where, in respect of a return period, a Revenue officer has reason to believe that a principal has not made a return under section 530K or 530M or that the amount of tax due and payable by a principal under this Chapter for a return period was greater than the amount of tax, if any, specified in a return made or deemed to have been made by that principal for that return period, then, without prejudice to any other action which may be taken, the officer may make an assessment in one sum of the total amount of tax which in his or her opinion is due and payable by the principal in respect of that return period.

    FINANCE ACT 2011

  35. #796185

    —(1) Fé réir forálacha an ailt seo, féadfidh an Ard-Chomhairle, más oiriúnach leo é, le hordú a dhéanfid roimh an 21adh lá de Lúnasa, 1926, an Príomh-Acht do choinneáil i bhfeidhm go ceann mí ón 21adh lá san de Lúnasa agus féadfid o am go ham ina dhiaidh sin, le hordú a dhéanfid roimh dhul in éag don Phríomh-Acht fén ordú deiridh roimhe sin a dineadh fén alt so, an Príomh-Acht do choinneáil i bhfeidhm go ceann mí ón dáta ar a raghadh an Príomh-Acht in éag fén ordú deiridh sin roimhe sin.

    —(1) Subject to the provisions of this section, the Executive Council, if they so think fit, may by an order made before the 21st day of August, 1926 continue the Principal Act in force for one month from the said 21st day of August and may thereafter from time to time by order made before the expiration of the Principal Act under the last previous order made under this section continue the Principal Act in force for one month from the date on which the Principal Act would have expired under such last previous order.

    Number 4 of 1926: MEDICAL ACT, 1926

  36. #798231

    —O am rithte an Achta láithrigh seo agus dá éis sin déanfar an focal “an tAcht so,” pé áit ina bhfachtar é sa Phríomh-Acht (agus fós in aon chlás a cuirtar isteach sa Phríomh-Acht de bhua an Achta láithrigh seo), do léiriú mar fhocal a chialluíonn an Príomh-Acht agus é leasuithe leis an Acht láithreach so, agus is dá réir sin a bheidh éifeacht ag an bPríomh-Acht.

    —The expression "this Act" wherever it occurs in the Principal Act (including any clause inserted in the Principal Act by virtue of this present Act) shall from and after the passing of this present Act be construed as meaning the Principal Act as amended by this present Act, and the Principal Act shall have effect accordingly.

    Number 24 of 1926: INCREASE OF RENT AND MORTGAGE INTEREST (RESTRICTIONS) ACT, 1926

  37. #798726

    —(1) Féadfidh an tAire, i gcás gach oifige fé leith dá mbunuítear leis an gCuid seo den Acht so (lasmuich den Phríomh-Oifig agus d'Oifig an Mháistir Mheasaireachta), oifigeach dá mbeidh ag fónamh de thurus na huaire san oifig d'ainmniú chun bheith ina fhear ionaid don phríomh-oifigeach 'na mbeidh bainistí na hoifige sin aige fén Acht so agus, le linn gach aimsire a bheidh an príomh-oifigeach san as láthair go sealadach agus le linn gach aimsire a bheidh sé fé mhí-chumas go sealadach de dheascaibh breoiteachta agus le linn gach ócáide ar a mbeidh oifig an phríomhoifigigh sin folamh agus an t-ainmniú san gan ceiliúra, beidh ag gach oifigeach a hainmneofar amhlaidh agus feidhmeoidh sé na comhachta agus na húdaráis agus déanfidh agus cólíonfa sé na dualgaisí agus na feidhmeanna a bheidh do réir dlí dílsithe de thurus na huaire sa phríomh-oifigeach san.

    —(1) The Minister may in the case of each of the offices established by this Part of this Act (other than the Central Office and the Taxing-Master's Office) nominate one of the officers for the time being serving in the office to be the deputy for the principal officer having under this Act the management of such office, and every officer so nominated shall, during every temporary absence and every temporary incapacity through illness of such principal officer and every occasion on which the office of such principal officer is vacant occurring while such nomination remains unrevoked, have and exercise the powers and authorities and perform and fulfil the duties and functions for the time being vested by law in such principal officer.

    Number 27 of 1926: COURT OFFICERS ACT, 1926

  38. #875792

    (5) I gcás ordú (dá ngairmtear an príomh-ordú san alt so) do dhéanamh fén alt so féadfaidh an tAire, le hordú, an príomhordú do cheiliúradh aon uair sara ndéanfaidh an t-údarás pleanála ceanntair don cheanntar phleanála do méaduíodh leis an bpríomh-ordú rún do rith chun scéime pleanála do cheapadh don líomatáiste theorannach no do líomatáiste gur cuid de an líomatáiste teorannach is abhar don phríomh-ordú ach ní ina dhiaidh sin.

    (5) Where an order (in this section referred to as the principal order) has been made under this section, the Minister may by order revoke the principal order at any time before but not after the district planning authority for the planning district enlarged by the principal order has passed a resolution for the making of a planning scheme for the contiguous area or an area including the contiguous area which is the subject of the principal order.

    Number 22 of 1934: TOWN AND REGIONAL PLANNING ACT, 1934

  39. #896405

    —(1) Pé uair agus chó minic agus is dóich leis san do bheith ceart féadfaidh an tAire, le hordú ar n-a dhéanamh tar éis dul i gcomhairle le Cathaoirleach Coiste Chomhairlithigh na Suncálanna, faidiú do dhéanamh go ceann pé tréimhse is oiriúnach leis agus a luadhfaidh san ordú san ar gach tréimhse no ar aon tréimhse acu so leanas, sé sin le rá, na tréimhsí uile agus fé seach de cheithre bliana o am an Phríomh-Achta do rith a luaidhtear fé seach i bhfo-ailt (1) agus (2) d'alt 6 agus fo-alt (1) d'alt 7 den Phríomh-Acht mar a leasuítear san leis an Acht so, agus an tréimhse de cheithre bliana go leith o am an Phríomh-Achta do rith a luaidhtear i bhfo-alt (3) d'alt 9 den Phríomh-Acht mar a leasuítear san leis an Acht so.

    —(1) The Minister may, whenever and so often as he shall think proper, by order made after consultation with the Chairman of the Investments Advisory Committee extend by such period as he shall think fit and shall specify in such order all or any of the following periods, that is to say, the several periods of four years from the passing of The Principal Act respectively mentioned in sub-sections (1) and (2) of section 6 and sub-section (1) of section 7 of the Principal Act as amended by this Act, and the period of four years and six months from the passing of The Principal Act mentioned in sub-section (3) of section 9 of the Principal Act as amended by this Act.

    Number 31 of 1935: APPROVED INVESTMENTS (AMENDMENT) ACT, 1935

  40. #953758

    (a) má thárlann, am deonta an phrímh-cheadúnais no tráth ar bith ina dhiaidh sin i rith ré feidhme an phrímhcheadúnais, go mbeidh aon talamh dílsithe san Aire, de bhuadh orduithe um shaoráidí mianadóireachta do thógaint, chun na mianraí d'oibriú no chun an aonchirt mhianadóireachta d'fheidhmiú (do réir mar a bheidh) le n-a mbainfidh an prímh-cheadúnas, féadfaidh an tAire fo-cheadúnas (dá ngairmtear san Acht so ceadúnas saoráidí mianadóireachta) do dheonadh don duine is ceadúnaidhe fén bprímh-cheadúnas chun an talamh, no aon chuid áirithe den talamh, a bheidh dílsithe amhlaidh san Aire d'úsáid chun na críche roimhráite agus do réir an orduithe sin;

    ( a ) if, at the time when the principal licence is granted or at any time thereafter while the principal licence is in force, there is vested in the Minister by virtue of a mining facilities acquisition order any land for the purpose of working the minerals or exercising the exclusive mining right (as the case may be) to which the principal licence relates, the Minister may grant to the licensee under the principal licence a subsidiary licence (in this Act referred to as a mining facilities licence) to use, for the purpose aforesaid and in accordance with the said order, the land or any specified part of the land so vested in the Minister;

    Number 31 of 1940: MINERALS DEVELOPMENT ACT, 1940

  41. #953760

    (b) má thárlann, am deonta an phrímh-cheadúnais no tráth ar bith ina dhiaidh sin i rith ré feidhme an phrímhcheadúnais, go mbeidh aon fho-cheart no fo-chearta dílsithe san Aire, de bhuadh orduithe um shaoráidí mianadóireachta do thógaint, chun na mianraí d'oibriú no chun an aon-chirt mhianadóireachta d'fheidhmiú (do réir mar a bheidh) le n-a mbainfidh an prímhcheadúnas, féadfaidh an tAire fo-cheadúnas (dá ngairmtear freisin san Acht so ceadúnas saoráidí mianadóireachta) do dheonadh don duine is ceadúnaidhe fén bprímh-cheadúnas chun an fo-cheart, no gach ceann no aon cheann no cinn áirithe de sna fo-chearta, a bheidh dílsithe amhlaidh san Aire d'fheidhmiú chun na críche roimhráite agus do réir an orduithe sin;

    ( b ) if, at the time when the principal licence is granted or at any time thereafter while the principal licence is in force, there is vested in the Minister by virtue of a mining facilities acquisition order any ancillary right or rights for the purpose of working the minerals or exercising the exclusive mining right (as the case may be) to which the principal licence relates, the Minister may grant to the licensee under the principal licence a subsidiary licence (in this Act also referred to as a mining facilities licence) to exercise, for the purpose aforesaid and in accordance with the said order, the ancillary right or all or any particular one or more of the ancillary rights so vested in the Minister;

    Number 31 of 1940: MINERALS DEVELOPMENT ACT, 1940

  42. #1256017

    —Ní dhéanfaidh an tAire na cumhachtaí a thugtar le halt 7 (1) don Phríomh-Acht a fheidhmiú i slí go mbeidh méid, nó méid comhiomlán, na príomhshuime a dhlífidh sé aon tráth áirithe a íoc ar scór aon ráthaíochta nó ráthaíochtaí faoin alt sin a bheidh i bhfeidhm de thuras na huaire (mar aon le méid aon phríomhshuime a bheidh íoctha cheana féin ag an Aire ar scór aon ráthaíochta nó ráthaíochtaí den sórt sin agus nach mbeidh aisíoctha ag an gCuideachta) níos mó ná £2,000,000 agus, dá réir sin, déantar leis seo alt 7 (2) den Phríomh-Acht a leasú trí “£2,000,000” a chur in ionad “£1,000,000”.

    —The Minister shall not so exercise the powers conferred by section 7 (1) of the Principal Act that the amount or the aggregate amount of principal which he may at any one time be liable to pay on foot of any guarantee or guarantees under that section for the time being in force (together with the amount of any principal which the Minister has previously paid on foot of any such guarantee or guarantees and which has not been repaid by the Company) exceeds £2,000,000 and, accordingly, section 7 (2) of the Principal Act is hereby amended by the substitution of "£2,000,000" for "£1,000,000".

    Number 4 of 1970: NITRIGIN EIREANN TEORANTA ACT, 1970

  43. #1294378

    —Ní dhéanfaidh an tAire na cumhachtaí a thugtar le halt 7 (1) den Phríomh-Acht a fheidhmiú i slí go mbeidh méid, nó méid comhiomlán, na príomhshuime a dhlífidh sé aon tráth áirithe a íoc ar scór aon ráthaíochta nó ráthaíochtaí faoin alt sin a bheidh i bhfeidhm de thuras na huaire (mar aon le méid aon phríomhshuime a bheidh íoctha cheana féin ag an Aire ar scór aon ráthaíochta nó ráthaíochtaí den sórt sin agus nach mbeidh aisíoctha ag an gCuideachta) níos mó ná £30,000,000 agus, dá réir sin, déantar leis seo alt 7 (2) den Phríomh-Acht a leasú trí “£30,000,000” a chur in ionad “£2,000,000” (a cuireadh isteach le hAcht 1970).

    —The Minister shall not so exercise the powers conferred by section 7 (1) of the Principal Act that the amount or the aggregate amount of principal which he may at any one time be liable to pay on foot of any guarantee or guarantees under that section for the time being in force (together with the amount of any principal which the Minister has previously paid on foot of any such guarantee or guarantees and which has not been repaid by the Company) exceeds £30,000,000 and, accordingly, section 7 (2) of the Principal Act is hereby amended by the substitution of "£30,000,000 for "£2,000,000" (inserted by the Act of 1970).

    Number 24 of 1975: NITRIGIN EIREANN TEORANTA ACT, 1975

  44. #1301037

    (3) Chun na gcríocha dá dtagraítear i bhfo-alt (1), is é an grúpa céanna i gcónaí grúpa fad is í an chuideachta chéanna príomh-chuideachta an ghrúpa, agus má dhéanann aon tráth fochuideachta 75 faoin gcéad do chuideachta eile de phríomh-chuideachta grúpa déileálfar leis an ngrúpa dar phríomh-chuideachta í roimh an tráth sin amhail is dá mba é an grúpa céanna é leis an ngrúpa dar príomhchuideachta an chuideachta eile sin, nó ceann dar fochuideachta 75 faoin gcéad í, agus déanfar an cheist i dtaobh cé acu atá nó nach bhfuil scortha ag cuideachta de bheith ina comhalta de ghrúpa a chinneadh dá réir sin.

    (3) For the purposes referred to in subsection (1) a group remains the same group so long as the same company remains the principal company of the group, and if at any time the principal company of a group becomes a 75 per cent. subsidiary of another company the group of which it was the principal company before that time shall be regarded as the same as the group of which that other company, or one of which it is a 75 per cent. subsidiary, is the principal company, and the question whether or not a company has ceased to be a member of a group shall be determined accordingly.

    Number 7 of 1976: ORPORATION TAX ACT, 1976

  45. #1310260

    —Ní dhéanfaidh an tAire na cumhachtaí a thugtar dó le fo-ailt (1) agus (2) d'alt 6 den Phríomh-Acht a fheidhmiú i slí gur mó ná £40,000,000 méid, nó méid comhiomlán, na príomhshuime a dhlífidh sé aon tráth áirithe a íoc ar scór aon ráthaíochta nó ráthaíochtaí faoi na fo-ailt sin a bheidh i bhfeidhm de thuras na huaire, i dteannta méid na príomhshuime (más ann) a bheidh íoctha cheana féin ag an Aire ar scór aon ráthaíochtaí den sórt sin agus nach mbeidh aisíoctha ag an gCumann, agus dá réir sin, forléireofar alt 6 (3) den Phríomh-Acht amhail is dá gcuirfí an tsuim sin in ionad na suime atá luaite ann.

    —The Minister shall not so exercise the powers conferred on him by subsections (1) and (2) of section 6 of the Principal Act that the amount, or the aggregate amount, of principal which he may at any one time be liable to pay on foot of any guarantee or guarantees under those subsections for the time being in force, together with the amount of principal (if any) which the Minister has previously paid on foot of any such guarantees and which has not been repaid by the Society exceeds £40, 000, 000, and accordingly, section 6 (3) of the Principal Act shall be construed as if that sum were substituted for the sum mentioned therein.

    Number 19 of 1976: DAIRY PRODUCE (MISCELLANEOUS PROVISIONS) (AMENDMENT) ACT, 1976

  46. #1333094

    —Ní dhéanfaidh an tAire na cumhachtaí a thugtar le halt 7 (1) den Phríomh-Acht a fheidhmiú i slí go mbeidh méid, nó méid comhiomlán, na príomhshuime a dhlífidh sé aon tráth áirithe a íoc ar scór aon ráthaíochta nó ráthaíochtaí faoin alt sin a bheidh i bhfeidhm de thuras na huaire (mar aon le méid aon phríomhshuime a bheidh íoctha cheana féin ag an Aire ar scór aon ráthaíochta nó ráthaíochtaí den sórt sin agus nach mbeidh aisíoctha ag an gCuideachta) níos mó ná £100,000,000 agus, dá réir sin, déantar leis seo alt 7 (2) den Phríomh-Acht a leasú trí “£100,000,000” a chur in ionad “£30,000,000” (a cuireadh isteach leis an Acht um Nítrigin Éireann Teoranta, 1975 ).

    —The Minister shall not so exercise the powers conferred by section 7 (1) of the Principal Act that the amount or the aggregate amount of principal which he may at any one time be liable to pay on foot of any guarantee or guarantees under that section for the time being in force (together with the amount of any principal which the Minister has previously paid on foot of any such guarantee or guarantees and which has not been repaid by the Company) exceeds £100,000,000 and, accordingly, section 7 (2) of the Principal Act is hereby amended by the substitution of "£100,000,000" for "£30,000,000" (inserted by the Nitrigin Eireann Teoranta Act, 1975 ).

    Number 35 of 1977: NITRIGIN EIREANN TEORANTA ACT, 1977

  47. #1353173

    —Ní dhéanfaidh an tAire Talmhaíochta na cumhachtaí a thugtar dó le hailt 6(1) agus 6(2) den Phríomh-Acht a fheidhmiú i slí gur mó ná £90,000,000 méid, nó méid comhiomlán, na príomhshuime a dhlífidh sé aon tráth áirithe a íoc ar scór aon ráthaíochta nó ráthaíochtaí faoi na hailt sin a bheidh i bhfeidhm de thuras na huaire, i dteannta méid na príomhshuime (más ann) a bheidh íoctha cheana féin ag an Aire ar scór aon ráthaíochtaí den sórt sin agus nach mbeidh aisíoctha ag Comharchumann an Bhord Bainne Teoranta agus, dá réir sin, forléireofar alt 6(3) den Phríomh-Acht amhail is dá gcuirfí an tsuim sin in ionad na suime atá luaite ann.

    —The Minister for Agriculture shall not so exercise the powers conferred on him by sections 6 (1) and 6 (2) of the Principal Act that the amount, or the aggregate amount, of principal which he may at any one time be liable to pay on foot of any guarantee or guarantees under those sections for the time being in force, together with the amount of principal (if any) which that Minister has previously paid on foot of any such guarantees and which has not been repaid by An Bord Bainne Co-operative Limited, exceeds £90,000,000 and, accordingly section 6 (3) of the Principal Act shall be construed as if that sum were substituted for the sum mentioned therein.

    Number 38 of 1979: DAIRY PRODUCE (MISCELLANEOUS PROVISIONS) (AMENDMENT) ACT, 1979

  48. #1392365

    AN tACHT UM BREOSLAÍ (SOLÁTHAIRTÍ A RIALÚ), 1982

    FUELS (CONTROL OF SUPPLIES) ACT, 1982 ARRANGEMENT OF SECTIONS Section 1. Definition. 2. Amendment of section 1 of Principal Act. 3. Amendment of section 3 of Principal Act. 4. Amendment of section 4 of Principal Act. 5. Repeal of section 5 of Principal Act. 6.

    Number 18 of 1982: FUELS (CONTROL OF SUPPLIES) ACT, 1982

  49. #2647400

    Is éard is gníomhaire ann duine dlíthiúil nó nádúrtha dá dtugtar de chumhacht idirbheartaíocht a dhéanamh ar chonarthaí agus/nó iad a thabhairt i gcrích thar ceann duine eile (“an príomhaí”) in ainm an ghníomhaire féin nó in ainm an phríomhaí, chun go gceannóidh an príomhaí earraí nó seirbhísí, nó go ndíolfar earraí nó seirbhísí arna soláthar ag an bpríomhaí.

    An agent is a legal or natural person entrusted with the power to negotiate and/or conclude contracts on behalf of another person (‘the principal’), either in the agent’s own name or in the name of the principal, for the purchase of goods or services by the principal, or the sale of goods or services supplied by the principal.

    Communication from the Commission COMMISSION NOTICE Guidelines on vertical restraints 2022/C 248/01

  50. #2984727

    Chomh maith leis sin, cé gur ionstraim inghlaoite í Ionstraim H, ní chiallaíonn sin nach íocaíochtaí príomhshuime agus úis ar mhéid na príomhshuime gan íoc atá sa sreabhadh airgid conarthach, ach amháin más inghlaoite í ar mhéid nach dtugann léiriú substaintiúil ar íocaíocht príomhshuime agus úis ar an méid príomhshuime gan íoc sin.

    Also, the fact that Instrument H is callable does not mean that the contractual cash flows are not payments of principal and interest on the principal amount outstanding unless it is callable at an amount that does not substantially reflect payment of outstanding principal and interest on that principal amount outstanding.

    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)