#830355
Lacáiste sa diuité ar fheithiclí inneallghluaiste áirithe.
Rebate of duty on certain mechanically propelled vehicles.
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#851812
Lacáiste ar bheoir do grúduíodh as arbhar do brachadh sa tSaorstát.
Rebate on beer brewed from home malted cereals.
#852309
RATAI AIS-TARRAIC I gCASANNA INA FUARTHAS AON LASCAINE DHIUITE. s. d. Todóga
[GA] RATES OF DRAWBACK WHERE NO REBATE OF DUTY HAS BEEN RECEIVED.
#852317
RATAI AIS-TARRAIC I gCASANNA INA bhFUARTHAS LASCAINE DHIUITE. s. d. Todóga
[GA] RATES OF DRAWBACK WHERE REBATE OF DUTY HAS BEEN RECEIVED.
#877849
(5) Má bhíonn duine bheidh ceadúnaithe chun gnó déantóra cheadúnaithe tobac do bheith ar siúl aige i dteideal an lacáiste luaidhtear i bhfo-alt (3) d'alt 20 den Acht Airgid, 1932 ( Uimh. 20 de 1932 ), beidh an duine sin i dteideal lacáiste den tsaghas san d'fháil (ach san do réir trí pingne go leith an púnt) alos gach púint de thobac nea-dhéanta ar a mbeidh an diúité máil a forchuirtear leis an alt so íoctha agus a bheidh faighte ag an duine sin agus ná beidh an lacáiste sin íoctha air cheana.
(5) Where a person licensed to carry on the business of a licensed manufacturer of tobacco is entitled to the rebate mentioned in sub-section (3) of section 20 of the Finance Act, 1932 (No. 20 of 1932), such person shall be entitled to receive a like rebate (but at the rate of threepence and one half-penny per pound) in respect of every pound of unmanufactured tobacco, on which the excise duty imposed by this section has been paid, received by such person and on which such rebate has not previously been paid.
#886994
An lacáiste sa diúité ar fheithiclí inneall-ghluaiste áirithe do scur.
Cesser of rebate of duty on certain Mechanically propelled vehicles.
#950737
Lacáiste ar thobac chruadhfháiscthe.
Rebate on hard pressed tobacco.
#1024095
Lacáiste dleacta i gcás íle udrocharbóin a húsáidtear i rollóirí bóthair.
Rebate of duty in the case of hydrocarbon oil used in road rollers.
#1046468
Méadú ar an lacáiste ar bheoir a grúdaíodh as arbhar a brachadh sa Stát.
Increase of rebate on beer brewed from home malted cereals.
#1075928
Méadú ar an lacáiste ar bheoir a grúdaíodh as arbhar a brachadh sa Stát.
Increase of rebate on beer brewed from home malted cereals.
#1129515
Más í cainníocht a mhonaraigh sé san áitreabh agus ar ar íoc sé an dleacht aon bhliain dár tosach an 1ú lá de Bhealtaine, cainníocht—
Rate of Rebate.
#1129527
(a) i gcás méid an lacáiste ab inlamháilte faoi fho-alt (1) den alt seo ar chainníocht iomlán na n-uiscí boird a monaraíodh san áitreabh an bhliain sin aige féin agus a réamhtheachtaí nó a réamhtheachtaithe sa ghnó an bhliain sin, á chur i gcás gur aon duine amháin a mhonaraigh na huiscí boird sin, a bheith níos mó ná méid iomlán an lacáiste ab inlamháilte don réamhtheachtaí nó do na réamhtheachtaithe sin i leith uiscí boird a monaraíodh san áitreabh an bhliain sin ní lamhálfar dó, mar lacáiste faoi fho-alt (1) den alt seo i leith uiscí boird a mhonaraigh sé san áitreabh an bhliain sin, suim is mó ná an bhreis, agus
( a ) in case the amount of rebate which would be allowable under subsection (1) of this section on the aggregate quantity of the table waters manufactured in the premises in that year by him and his predecessor or predecessors in the business in that year, assuming that those table waters had been manufactured by one person only, exceeds the aggregate amount of rebate allowable to such predecessor or predecessors in respect of table waters manufactured in the premises in that year, he shall not be allowed, by way of rebate under subsection (1) of this section in respect of table waters manufactured by him in the premises in that year, an amount greater than the excess, and
#1129529
(b) in aon chás eile ní lamhálfar aon lacáiste den sórt sin dó.
( b ) in any other case, he shall not be allowed any such rebate.
#1160374
An Ráta Lacáiste
Rate of Rebate
#1192917
(b) Beidh éifeacht ag na Rialacháin um Lacáiste ar Thobac Crua-Fháiscthe, 1940, maidir leis an lacáiste faoin bhfo-alt seo, agus chun na críche sin—
( b ) The Hard Pressed Tobacco Rebate Regulations, 1940, shall have effect in relation to the rebate under this subsection, and for that purpose—
#1192921
(ii) forléireofar na tagairtí do lacáiste atá i Rialacháin, 1, 2, 3, 5, 7 agus 8 de na Rialacháin sin mar thagairtí a fholaíonn tagairtí do lacáiste faoin bhfo-alt seo.
(ii) the references in Regulations 1, 2, 3, 5, 7 and 8 of those Regulations to rebate shall be construed as including references to rebate under this subsection.
#1237943
tá le “lacáiste” an bhrí a shanntar dó le halt 29;
"rebate" has the meaning assigned to it by section 29;
#1287515
An Ráta Lacáiste
Rate of Rebate
#1327417
Laghdú ar an lacáiste ar bheoir a ghrúdófar as gránaigh bhailebhraichte.
Reduction of rebate on beer brewed from home malted cereals.
#1363517
An Ráta Lacáiste
Rate of Rebate
#1363529
(i) i gcás méid an lacáiste ab inlamháilte faoi mhír (a) den fho-alt seo ar chainníocht chomhiomlán na n-uiscí boird a monaraíodh san áitreabh an bhliain sin aige féin agus a réamhtheachtaí nó a réamhtheachtaithe sa ghnó an bhliain sin, á chur i gcás gur aon duine amháin a mhonaraigh na huiscí boird sin, a bheith níos mó ná méid comhiomlán an lacáiste ab inlamháilte don réamhtheachtaí nó do na réamhtheachtaithe sin i leith uiscí boird a monaraíodh san áitreabh an bhliain sin, ní lamhálfar dó, mar lacáiste faoi mhír (a) den fho-alt seo i leith uiscí boird a mhonaraigh sé san áitreabh an bhliain sin, suim is mó ná an bhreis, agus
(i) in case the amount of rebate which would be allowable under paragraph (a) of this subsection on the aggregate quantity of the table waters manufactured in the premises in that year by him and his predecessor or predecessors in the business in that year, assuming that those table waters had been manufactured by one person only, exceeds the aggregate amount of rebate allowable to such predecessor or predecessors in respect of table waters manufactured in the premises in that year, he shall not be allowed, by way of rebate under paragraph (a) of this subsection in respect of table waters manufactured by him in the premises in that year, an amount greater than the excess, and
#1363531
(ii) in aon chás eile ní lamhálfar aon lacáiste den sórt sin dó.
(ii) in any other case, he shall not be allowed any such rebate.
#1380652
An Ráta Lacáiste
Rate of Rebate
#1432956
An Ráta Lacáiste
Rate of Rebate
#1597068
aon lamháltas nó lacáiste cánach
any tax concession or rebate
#1615975
arna mhéadú de mhéid aon aistarrainge lacáiste nó aisíoca dhleachta
increased by the amount of any drawback, rebate or repayment of duty
#1615976
arna mhéadú de mhéid aon aistarrainge, lacáiste nó aisíoca dhleachta
increased by the amount of any drawback, rebate or repayment of duty
#1628926
aisíoc
rebate
#1924592
Creidmheas nó lacáiste máil
Excise credit or rebate
#1925103
K Creidmheas nó lacáiste máil
K Excise credit or rebate
#2060049
Lacáiste cánach tomhaltais ar bhreosla soithigh iascaireachta
Consumption tax rebate on fishing vessel fuel
#2060119
Lacáiste cánach tomhaltais ar bhreosla soithigh
Consumption tax rebate on vessel fuel
#2458801
Dá bhrí sin, mheas Rialtas na hIndia gur lacáiste cánach/dleachta a bhí i gceist le DDS agus nach fóirdheontas a bhí ann.
Hence, the GOI considered that the DDS was a tax/duty rebate and not a subsidy.
#2655470
Lacáiste de CHF 0,90 ar an dleacht a chuirtear i bhfeidhm
Rebate of CHF 0.90 on the duty applied
#2655524
Lacáiste de CHF 0,60 ar an dleacht a chuirtear i bhfeidhm
Rebate of CHF 0.60 on the duty applied
#2655528
Lacáiste de CHF 0,50 ar an dleacht a chuirtear i bhfeidhm
Rebate of CHF 0.50 on the duty applied
#2967082
Cainníocht a chumhdaítear le leithdháiltí saor in aisce, le haon lacáiste nó le haon chineál eile cúitimh
Quantity covered by free allocations, any rebate or other form of compensation
#3199187
Creidmheas nó lacáiste máil
Excise credit or rebate
#1263220
(4) Nuair a íocfaidh an tAire, i gcás lena mbaineann fo-alt (1) (a), íocaíocht le fostaí faoi fho-alt (2), éileoidh an tAire ar an bhfostóir suim ar cóimhéid leis an íocaíocht a d'íoc an tAire faoi fho-alt (2) lúide méid an lacáiste ab iníoctha leis an bhfostóir as an gCiste Iomarcaíochta faoi alt 29 dá n-íocadh an fostóir an chnapshuim leis an bhfostaí, ach amháin, más dóigh leis an Aire gur gan chúis réasúnach an diúltú nó an mhainneachtain ag an bhfostóir, go bhféadfaidh an tAire aon lacáiste a choimeád siar a mbeadh teideal, thairis sin, ag an bhfostóir chuige nó méid an lacáiste a laghdú an oiread sin is cuí leis an Aire, agus i gceachtar cás den sórt sin féadfar méid an éilimh ón Aire ar an bhfostóir faoin bhfo-alt seo a mhéadú dá réir sin.
(4) Where, in a case falling within subsection (1) (a), the Minister makes a payment to an employee under subsection (2), the Minister shall claim from the employer a sum equal to the amount of the payment made by the Minister under subsection (2) less the amount of the rebate that would have been payable to the employer from the Redundancy Fund under section 29 if the employer had paid the lump sum to the employee, save that, where it appears to the Minister that the refusal or failure of the employer was without reasonable excuse, the Minister may either withhold any rebate to which the employer would otherwise have been entitled or reduce the amount of that rebate to such extent as the Minister thinks appropriate, and in either such case the amount of the Minister's claim against the employer under this subsection may be increased accordingly.
#151057
Má scoireann rannpháirtí dá chomhaontú gan seirbhís teileafóin a thógáil faoi chomhaontú nua, féadfaidh sé, le toiliú an Aire, an líne mhalartáin a bhí ar cíos aige roimhe sin a aistriú chun áititheora eile san áitreabh lena bhfuil an líne mhalartáin i gceangal, agus más sia ná mí an téarma atá gan caitheamh dá chomhaontú roimhe sin féadfar cibé cíos a bheidh dlite faoi théarmaí a chomhaontaithe a mhaitheamh dó i leith an téarma, de bhreis ar mhí, atá gan caitheamh, ach ní lámhálfar lascaine ar bith i leith aon tréimhse roimh an dáta ar a nglacann an rannpháirtí nua dliteanas as an líne aistrithe.
Where a subscriber terminates his agreement, and does not take telephone service under a new agreement, he may, with the consent of the Minister, transfer the exchange line formerly rented by him to another occupier of the premises to which the exchange line is connected, and if the unexpired term of his former agreement exceeds one month, he may be allowed rebate of rental due under the terms of his agreement in respect of the unexpired term in excess of one month, but no rebate shall be allowed in respect of any period prior to the date on which the new subscriber accepts liability for the line transferred.
#151508
I gcás go scoireann rannpháirtí a chomhaontú agus nach dtógann sé seirbhís telex faoi chomhaontú nua, féadfaidh sé, le toiliú an Aire, an feistiúchán a bhí ar cíos aige a aistriú chun áititheora eile san áitreabh ina bhfuil an feistiúchán i gceangal agus, más sia ná mí an téarma atá gan caitheamh dá chomhaontú, féadfar lacáiste cíosa a bheidh dlite faoi théarmaí a chomhaontaithe a lamháil dó i leith an téarma, de bhreis ar mhí, atá gan chaitheamh, ach ní lámhálfar lacáiste ar bith i leith aon tréimhse roimh an dáta ar a nglacann an rannpháirtí nua dliteanas i leith an fheistiú-cháin aistrithe.
Where a subscriber terminates his agreement, and does not take telex service under a new agreement, he may, with the consent of the Minister transfer the installation formerly rented by him to another occupier of the premises at which the installation is connected, and if the unexpired term of his former agreement exceeds one month, he may be allowed rebate of rental due under the terms of his agreement in respect of the unexpired term in excess of one month, but no rebate shall be allowed in respect of any period prior to the date on which the new subscriber accepts liability for the installation transferred.
#716594
I gcás ina líomhnaítear go dtugann scéim lacáiste cánach indíreach, nó scéim aisíoca, fóirdheontas mar gheall ar ró-lacáiste nó ró-aisíoc cánacha indíreacha nó muirir allmhairiúcháin ar ionchuir a ídítear i dtáirgeadh an táirge onnmhairithe,ní mór don Choimisiún de ghnáth ar dtús a chinneadh an bhfuil ar bun ag rialtas na tíre is onnmhaireoir agus á chur i bhfeidhm aige, córas nó nós imeachta lena dheimhniú cén t-ionchur a ídítear i dtáirgeadh an táirge onnmhairithe agus cé na méideanna atá i gceist.
Where it is alleged that an indirect tax rebate scheme, or a drawback scheme, conveys a subsidy by reason of over-rebate or excess drawback of indirect taxes or import charges on inputs consumed in the production of the exported product, the Commission must normally first determine whether the government of the exporting country has in place and applies a system or procedure to confirm which inputs are consumed in the production of the exported product and in what amounts.
#851489
ansan, an duine bheidh ceadúnuithe chun an ghnótha san do bheith ar siúl aige, beidh sé i dteideal lacáiste de sheacht bpingne d'fháil alos gach púint de thobac nea-dhéanta do gheobhaidh an duine sin agus ar ar híocadh an diúité forchuirtear leis an alt so agus nár híocadh aon lacáiste fén alt so ina thaobh roimhe sin.
the person licensed to carry on such business shall be entitled to receive a rebate of sevenpence in respect of every pound of unmanufactured tobacco received by such person upon which the duty imposed by this section has been paid and in respect of which no rebate under this section had been previously paid.
#851498
(4) Ní bheidh aon lacáiste iníoctha fén bhfo-alt deiridh sin roimhe seo den alt so alos aon tobac do gheobhaidh déantóir ceadúnuithe chun é chur fé dhéantóireacht thar ceann duine eile ar coimisiún no ar rí-chíos maran rud é go mbeadh an duine eile sin cáilithe fén bhfo-alt deiridh sin roimhe seo den alt so chun an lacáiste sin d'fháil dá bhfaghadh sé an tobac san chun go gcuirfeadh sé féin fé dhéantóireacht é.
(4) No rebate shall be payable under the next preceding sub-section of this section in respect of any tobacco received by a licensed manufacturer for manufacture on behalf of another person on commission or royalty unless such other person would be qualified under the said next preceding sub-section of this section to receive such rebate if such tobacco were received by him for manufacture by himself.
#893981
(14) In aon imeachta i gcoinnibh duine ar bith mar gheall ar aon íle híodrocarbóin (is ionchurtha fén diúité custum san no fén diúité máil sin), nár híocadh ceachtar diúité acu san uirthi no gur lomháladh locáiste uirthi fén alt so, do dhíol no do sheachadadh no d'úsáid chun a dóighte in inneall mótar-fheithicle is ar an duine sin a bheidh a chruthú gur híocadh an diúité sin agus nár lomháladh an locáiste sin.
(14) In any proceedings against any person for selling, delivering, or using for combustion in the engine of a motor vehicle any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty) on which neither of such duties has been paid or on which a rebate under this section has been allowed, the onus of proving that such duty had been paid and such rebate had not been allowed shall rest upon such person.
#939652
(2) An locáiste is ionlomhálta fé fho-alt (2) den alt san 21 den Acht Airgid, 1935 , déanfar, maidir le híle híodrocarbóin ar a mbeidh an locáiste sin ionlomhálta agus a hiomportálfar an 11adh lá de Bhealtaine, 1939, no dá éis sin, é do lomháil do réir deich bpingne an galún in ionad an ráta luaidhtear sa bhfo-alt san (2).
(2) The rebate allowable under sub-section (2) of the said section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable and which is imported on or after the 11th day of May, 1939, be allowed at the rate of ten pence the gallon in lieu of the rate mentioned in the said sub-section (2).
#939656
(4) An locáiste is ionlomhálta fé fho-alt (4) den alt san 21 den Acht Airgid, 1935 , déanfar, maidir le híle híodrocarbóin ar a mbeidh an locáiste sin ionlomhálta agus ar ar híocadh an diúité máil a luaidhtear sa bhfo-alt deiridh sin roimhe seo den alt so do réir ocht bpingne an galún, é do lomháil do réir ocht bpingne an galún in ionad an ráta luaidhtear sa bhfo-alt san (4).
(4) The rebate allowable under sub-section (4) of the said section 21 of the Finance Act, 1935 , shall in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in the next preceding sub-section of this section was paid at the rate of eight pence the gallon, be allowed at the rate of eight pence the gallon in lieu of the rate mentioned in the said sub-section (4).
#950749
(4) Má dheineann duine ar bith, d'fhonn lacáiste fén alt so d'fháil dó féin no do dhuine eile, ráiteas do thabhairt no cúis d'aithris (i dtuairisceán i dtaobh an lacáiste sin no ar shlí eile seachas in aon tuairisceán den tsórt san) agus a fhios aige an céanna bheith bréagach no mí-threorach, beidh sé ciontach i gcionta fén alt so agus, ar a chiontú ann ar an slí achmair, dlighfear pionós máil de chúig céad punt do chur air no, más rogha leis an gcúirt é, príosúntacht ar feadh aon téarma nach sia ná sé mhí.
(4) If any person, for the purpose of obtaining, for himself or for another person, a rebate under this section, makes (whether in return relating to such rebate or otherwise than in any such return) a statement or representation which is to his knowledge false or misleading, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds or, at the discretion of the court, to imprisonment for any term not exceeding six months.
#957933
(2) An locáiste is ionlomhálta fé fho-alt (2) den alt san 21 den Acht Airgid, 1935 , déanfar, maidir le híle híodrocarbóin ar a mbeidh an locáiste sin ionlomhálta agus a hiomportálfar an 8adh lá de Bhealtaine, 1941, no dá éis sin, é do lomháil do réir scilling agus trí pingne an galún in ionad an ráta is ionlomhálta anois de bhuadh fo-ailt (2) den alt san 11 den Acht Airgeadais, 1939 .
(2) The rebate allowable under sub-section (2) of the said section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable and which is imported on or after the 8th day of May, 1941, be allowed at the rate of one shilling and three pence the gallon in lieu of the rate now allowable by virtue of sub-section (2) of the said section 11 of the Finance Act, 1939 .
#957937
(4) An locáiste is ionlomhálta fé fho-alt (4) den alt san 21 den Acht Airgid, 1935 , déanfar, maidir le híle híodracarbóin ar a mbeidh an locáiste sin ionlomhálta agus ar ar híocadh an diúité máil a luaidhtear sa bhfo-alt deiridh sin roimhe seo den alt so do réir scilling agus pingin an galún, é do lomháil do réir scilling agus pingin an galún in ionad an ráta is ionlomhálta anois de bhuadh fo-ailt (4) den alt san 11 den Acht Airgeadais, 1939 .
(4) The rebate allowable under sub-section (4) of the said section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in the next preceding sub-section of this section was paid at the rate of one shilling and one penny the gallon, be allowed at the rate of one shilling and one penny the gallon in lieu of the rate now allowable by virtue of sub-section (4) of the said section 11 of the Finance Act, 1939 .