#1625995
An Bille um Fháltais ó Choireacht (Leasú) 2003 do leasú an Achta um Fháltais ó Choireacht 1996
PROCEEDS OF CRIME (AMENDMENT) BILL 2003 TO AMEND THE PROCEEDS OF CRIME ACT 1996
An Bille um Fháltais ó Choireacht (Leasú) 2003 do leasú an Achta um Fháltais ó Choireacht 1996
PROCEEDS OF CRIME (AMENDMENT) BILL 2003 TO AMEND THE PROCEEDS OF CRIME ACT 1996
An Bille um Fháltais ó Choireacht (Leasú), 1999 do leasú an Achta um Fháltais ó Choireacht, 1996.
PROCEEDS OF CRIME (AMENDMENT) BILL, 1999 TO AMEND THE PROCEEDS OF CRIME ACT, 1996.
(b) I gcás ina ndéanfaidh duine ar ar measúnaíodh agus ar ar muirearaíodh cáin ghnóchan caipitiúil i leith sócmhainn a dhiúscairt cuid d'fhaltas na diúscartha, nó, más nuashócmhainn a fuarthas tríd an bhfáltas as diúscairt seansócmhainne a úsáid an tsócmhainn, cuid den fháltas as diúscairt na nua-shócmhainne, a aistriú, go díreach nó go neamhdhíreach, i modh bronntanais chuig deontaí, bainfidh fomhíreanna (1) agus (2) leis an gcuid sin den mhéid cánach gnóchan caipitiúil a measúnaíodh agus a muirearaíodh amhlaidh a mbeidh idir í agus méid iomlán na cánach sin an coibhneas céanna a bheidh idir an chuid réamhráite den fháltas réamhráite agus méid iomlán an fháltais sin.
( b ) Where a person on whom capital gains tax is assessed and charged in respect of the disposal of an asset transfers directly or indirectly by way of gift to a donee part of the proceeds of the disposal, or, where the asset is a new asset acquired by the use of the proceeds of the disposal of an old asset, part of the proceeds of the disposal of the new asset, subparagraphs (1) and (2) shall apply to such part of the amount of capital gains tax so assessed and charged as bears to the whole of such tax the same proportion that the part aforesaid of the proceeds aforesaid bear to the whole of those proceeds.
ioncam nó sochar eile a díorthaíodh ó na fáltais, ó mhaoin a ndearnadh fáltais ó choireacht a chlaochlú nó a chomhshó inti nó ó mhaoin lenar tiomsaíodh fáltais ó choireacht, suas go dtí luach measúnaithe na bhfáltas cumaiscthe, ar an modh céanna agus a mhéid céanna le fáltais.
income or other benefit derived from the proceeds, from property into which proceeds of crime have been transformed or converted or from property with which the proceeds of crime have been intermingled, up to the assessed value of the intermingled proceeds, in the same manner and to the same extent as proceeds.
ina fáltais ó chion coiriúil, nó a chomhionann, cibé acu is é sin luach iomlán na bhfáltas sin nó cuid den luach sin;
the proceeds of a criminal offence, or its equivalent, whether the full amount of the value of such proceeds or only part of the value of such proceeds;
(3) Má dheineann bancaer in Éirinn gearrtháin in aghaidh aon díbhinní coigríche do dhíol no do mhalairtiú ar airgead in aon tslí eile agus go ndéanfaidh sochar an mhalairtithe sin d'íoc le duine ar bith no do chur chun cuntais dhuine ar bith bainfidh an cháin fé Sceideal C den Income Tax Act, 1918, leis an sochar san agus bainfidh na rialacha i dtaobh gníomhairí íocthacha leis an sochar san fé is gur dhíbhinní iad le n-a mbainfeadh na rialacha san agus fós leis an mbancaer sin fé is gur dhuine é go dtaobhófaí leis na díbhinní sin d'íoc.
(3) Where a banker in Ireland sells or otherwise realises coupons for any foreign dividends and pays over the proceeds of such realisation to or carries such proceeds to the account of any person, the tax under Schedule C of the Income Tax Act, 1918, shall extend to such proceeds and the paying agents rules shall apply to such proceeds as if they were dividends to which those rules apply and to the said banker as if he were a person intrusted with the payment thereof.
- fáltais na coireachta a sciúradh,
- laundering of the proceeds of crime,
(le haghaidh faisnéise i dtaobh fáltais as bailiúchán)
(for information about proceeds of collection)
ORDÚ LE hAGHAIDH FAISNÉISE I dTAOBH FÁLTAIS AS BAILIÚCHÁN
ORDER FOR INFORMATION ABOUT PROCEEDS OF COLLECTION
Fáltais ón tobhach ioncaim carbóin.
Proceeds of carbon revenue levy.
Fáltais díola a dhiúscairt.
Disposal of proceeds of sale.
(c) go dtéann an long chun farraige nó go bhféachann sí le dul chun farraige—
(c) the ship proceeds or attempts to proceed to sea—
(c) go dtéann an long chun farraige nó go bhféachann sí le dul chun farraige—
(c) the ship proceeds or attempts to proceed to sea—
(10) Má théann long lena mbaineann an Chaibidil seo chun farraige, nó má fhéachann sí le dul chun farraige—
(10) If a ship to which this Chapter applies proceeds or attempts to proceed to sea—
Maoin Ghoidte agus Fáltais eile ó Choiriúlacht a Láimhseáil, etc.
Handling, etc. Stolen Property and other Proceeds of Crime
(d) i gcás go bhfaigheann duine maoin trí dhearmad duine eile agus go bhfuil sé nó sí faoi oibleagáid an mhaoin nó na fáltais uaithi nó luach an chéanna a aiseag (go hiomlán nó go páirteach) ansin measfar, go feadh mhéid na hoibleagáide sin, gurb é nó í an duine atá i dteideal an aiseagtha (amhail in aghaidh an duine chéadluaite) úinéir na maoine nó na bhfáltas uaithi nó méid atá ar comhluach léi, agus measfar dá réir sin gurb ionann é a bheith ar intinn ag duine gan an aiseag a dhéanamh agus é a bheith ar intinn aige nó aici an mhaoin, na fáltais nó an méid sin a bhaint den duine sin;
(d) where a person gets property by another’s mistake and is under an obligation to make restoration (in whole or in part) of the property or its proceeds or of the value thereof, then the person entitled to restoration shall to the extent of that obligation be regarded (as against the first-mentioned person) as the owner of the property or its proceeds or an amount equivalent to its value, and an intention not to make restoration shall be regarded accordingly as an intention to deprive that person of the property, proceeds or such amount;
Maoin Ghoidte agus Fáltais eile ó Choiriúlacht a Láimhseáil, etc.
Handling, etc. Stolen Property and other Proceeds of Crime
(i) go raibh a fhios ag an duine, nó gur chreid sé nó sí, gur fáltais ó iompar coiriúil an mhaoin nó go raibh sí in ionannas d’fháltais ó iompar coiriúil, nó
(i) knew or believed that the property was or represented the proceeds of criminal conduct, or
(ii) go raibh an duine meargánta i dtaobh arbh fháltais den sórt sin í nó an raibh sí in ionannas d’fháltais den sórt sin,
(ii) was reckless as to whether it was or represented such proceeds,
(iv) folaíonn tagairtí do dhuine do chreidiúint gur fáltais ó iompar coiriúil aon mhaoin nó go bhfuil sí in ionannas don chéanna tagairtí do dhuine do cheapadh gur dócha gur fáltais den sórt sin an mhaoin nó gur dócha go bhfuil sí in ionannas don chéanna;
(iv) references to believing that any property is or represents the proceeds of criminal conduct include references to thinking that the property was probably, or probably represented, such proceeds;
Paragraph 8 above shall apply to the proceeds of such disinvestment.
Paragraph 8 above shall apply to the proceeds of such disinvestment.
(b) tabharfar fáltais na diúscartha sin don aistreoir.
(b) the proceeds of that disposition shall be given to the transferor.
Is cion é beatha a shaothrú trí fháltais ó iarraidh déirce.
Offence to live off proceeds of begging.
(a) go raibh a fhios ag an gcúisí nó gur chreid sé nó sí gurbh fháltais ó iompar coiriúil an mhaoin, nó
(a) knew or believed the property was the proceeds of criminal conduct, or
urrúis shócmhainnbhunaithe i gcomhair fáltais/sócmhainní an tionscadail, e.g. sannacháin, gealltáin, cuntais fáltais,
asset-based securities for proceeds/assets of the project, e.g. assignments, pledges, proceed accounts,
is féidir na fáltais a chomhshó go dtí airgeadra an chreidmheasa nó go dtí airgeadra crua eile,
The proceeds can be converted into the currency of the credit or in another hard currency.
i gcás mainneachtana, déantar na fáltais iomchuí a íoc leis an gcreidiúnaí, nó a shannadh go díreach chuige,
In the event of default the appropriate proceeds are paid or assigned directly to the creditor.
sa chás go ndéantar réadú ar an urrús, déantar na fáltais a íoc go díreach leis an gcreidiúnaí.
in the event of realisation of the security, the proceeds are paid directly to the creditor.
urrúis shócmhainn-bhunaithe i gcomhair fáltais/sócmhainní an tionscadail, e.g. sannacháin, gealltáin, cuntais fáltais;
asset-based securities for proceeds/assets of the project, e.g. assignments, pledges, proceed accounts;
Má shroicheann rogha dáta an tseachadta, féadfar í a fheidhmiú nó gan í a fheidhmiú.
If an option proceeds to delivery, it may be exercised or not exercised.
D’fhéadfaidís instealltaí cothromais i gcorparáidí poiblí nó infheistíochtaí punainne, fáltais ó phríobháidiú nó sárdhíbhinní a léiriú.
These may reflect equity injections in public corporations or portfolio investments, privatisation proceeds or super-dividends.
Meastar ansin gur aisíocadh an t-instealladh caipitil le fáltais an phríobháidithe.
The proceeds of privatisation are then deemed to repay the capital injection.
Ar an gcaoi sin, tá fáltais phríobháidithe le taifeadadh i bhfoirm chomhlán sna cuntais airgeadais.
Thus, privatisation proceeds are to be recorded gross in the financial accounts.
Is minic a bhíonn ceart foirmiúil ag an rialtas fáltais leachtaithe a fháil.
Government often has a formal right to liquidation proceeds.
tá éileamh ag an institiúid cheannaigh ar gach fáltas ó na hearraí infhaighte ceannaithe nó tá ús pro-rata aici sna fáltais;
the purchasing institution has a claim on all proceeds from the purchased receivables or a pro-rata interest in the proceeds;
iontrálfar na fáltais mar ioncam i mbuiséad ginearálta an Aontais Eorpaigh.';
the proceeds shall be entered as revenue in the general budget of the European Union.';
(ii) go hiomlán nó go páirteach as na fáltais ó eisiúint úr agus gur lú méid comhiomlán na bhfáltas sin (gan aird a thabhairt ar aon chuid de na fáltais sin a úsáidtear chun aon phréimh a íoc tráth fuascailte) ná luach ainmniúil comhiomlán na scaireanna a fhuasclaítear (“an difríocht inchomhiomlánaithe”),
(ii) redeemed wholly or partly out of the proceeds of a fresh issue and the aggregate amount of those proceeds (disregarding any part of those proceeds used to pay any premium on redemption) is less than the aggregate nominal value of the shares redeemed (“the aggregable difference”),
ar an úsáid a bhainfear as na fáltais agus ar ghlanmhéid measta na bhfáltas;
the use and estimated net amount of the proceeds;
C. Na cúiseanna atá leis an tairiscint agus úsáid fáltas
C. Reasons for the offer and use of proceeds
(4) Ní tabharfar aon urraíocht fén alt so maidir le hiasacht 'na bhfuiltar ar aigne a sochar no aon chuid dá sochar d'úsáid mar chaipital oibriúcháin.
(4) No guarantee shall be given under this section in respect of a loan the proceeds or any part of the proceeds of which are intended to be used as working capital.
Costaisí agus sochar tabhairtamach na monaí.
Expenses and proceeds of issue of coins.
Forálacha a dhineann an tora as curtha-ar-cíos do chur ar fáil chun éilithe Choimisiún na Talmhan do shásamh.
Provisions making the proceeds of lettings available to satisfy claims of the Land Commission.
Comhacht do sna hIontaobhaithe Reachtúla chun iontaobhaisí tora dhíola do dhíol, do mhorgáistiú do chur fé mhuirear, etc.
Power to Statutory Trustees to sell, mortgage, charge, etc. trusts of proceeds.
Tora scuabgheall do chur chun críche.
Application of proceeds of Sweepstakes.
Sochar díola tailte áirithe ba le Bord na gCeanntar gCumhang do bhí ann le déanaí.
Proceeds of the sale of certain lands of the late Congested Districts Board.
An cion de shochar na scuab-gheall a bheidh ag na hóispidéil a bhunóidh iad.
Shares of promoting hospitals in proceeds of sweepstakes.
Cuid de shochar scuab-gheall do chaitheamh ar óispidéil fé dhlí na mbocht.
Application of portion of proceeds of sweepstakes to poor-law hospitals.
Toradh scuab-gheall do chur chun críche.
Application of proceeds of sweepstakes.
Toradh scuabgheall do chur chun críche.
Application of proceeds of sweepstakes.
(d) nuair a beifear tar éis toradh aon díola den tsórt sin a úsáid mar atá ráite, ansin—
( d ) where the proceeds of any such sale have been applied as aforesaid—