#1181634
Laghdú ar Scairchaipiteal.
Reduction of Share Capital.
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#1293558
Scairchaipiteal a atheagrú nó a laghdú
Reorganisation or reduction of share capital
#1343247
Scairchaipiteal a atheagrú nó a laghdú
Reorganisation or reduction of share capital
#1181589
(2) Má dhéantar scaireanna a chealú de bhun an ailt seo, ní mheasfar gur laghdú é sin ar scairchaipiteal de réir bhrí an Achta seo.
(2) A cancellation of shares in pursuance of this section shall not be deemed to be a reduction of share capital within the meaning of this Act.
#1181613
(g) aon scaireanna a chealú, ar dhóigh seachas i ndáil le laghdú ar scairchaipiteal faoi alt 72;
( g ) cancelled any shares, otherwise than in connection with a reduction of share capital under section 72:
#1500456
Feidhm mhír 2 (scairchaipiteal a atheagrú nó a laghdú) de Sceideal 2 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975, maidir le hiontaobhais aonad.
Application to unit trusts of paragraph 2 (reorganisation or reduction of share capital) of Schedule 2 to Capital Gains Tax Act, 1975.
#1502967
Feidhm mhír 2 (scairchaipiteal a atheagrú nó a laghdú) de Sceideal 2 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975 , maidir le hiontaobhais aonad.
Application to unit trusts of paragraph 2 (reorganisation or reduction of share capital) of Schedule 2 to Capital Gains Tax Act, 1975 .
#1181658
(2) Má thagann as an laghdú a bheartaítear ar scairchaipiteal go mbeadh an dliteanas i leith scairchaipitil neamhíoctha á laghdú nó go mbeadh aon scairchaipiteal íoctha á íoc le haon scairshealbhóir, agus in aon chás eile má ordaíonn an chúirt amhlaidh, beidh éifeacht ag na forálacha seo a leanas, ach ar a shon sin faoi réir fho-alt (3);
(2) Where the proposed reduction of share capital involves either diminution of liability in respect of unpaid share capital, or the payment to any shareholder of any paid up share capital, and in any other case if the court so directs, the following provisions shall have effect, subject nevertheless to subsection (3);
#1181670
(3) Má thagann as laghdú a bheartaítear ar scairchaipiteal go mbeadh aon dliteanas i leith scairchaipitil neamhíoctha á laghdú, nó go mbeadh aon scairchaipiteal íoctha á íoc le haon scairshealbhóir, féadfaidh an chúirt, más rud é, ag féachaint d'aon imthosca speisialta a bhainfidh leis an gcás, gur cuí léi é sin a dhéanamh, a ordú nach mbeidh feidhm ag fo-alt (2) maidir le haon aicme, nó le haon aicmí, creidiúnaithe.
(3) Where a proposed reduction of share capital involves either the diminution of any liability in respect of unpaid share capital or the payment to any shareholder of any paid up share capital, the court may, if, having regard to any special circumstances of the case, it thinks proper so to do, direct that subsection (2) shall not apply as regards any class or any classes of creditors.
#1181692
(4) Déanfaidh an cláraitheoir clárú an ordaithe agus na miontuairisce a dheimhniú faoina láimh, agus beidh a dheimhniú ina fhianaise dhochloíte gur comhlíonadh ceanglais uile an Achta seo maidir le laghdú ar scairchaipiteal, agus go bhfuil scairchaipiteal na cuideachta mar atá luaite sa mhiontuairisc.
(4) The registrar shall certify under his hand the registration of the order and minute, and his certificate shall be conclusive evidence that all the requirements of this Act relating to reduction of share capital have been complied with, and that the share capital of the company is such as is stated in the minute.
#1181700
—(1) Faoi réir fho-alt (2), i gcás laghdú ar scairchaipiteal, ní bheidh duine ba chomhalta den chuideachta, nó is comhalta di, faoi dhliteanas maidir le haon scair i leith aon ghlaoch nó ranníoc de bhreis ar an difríocht, más ann, idir méid na scaire mar a socraíodh sin leis an miontuairisc agus an méid a íocadh, nó an méid laghdaithe, más ann, a measfar é a bheith íoctha, ar an scair, cibé acu é.
—(1) Subject to subsection (2), in the case of a reduction of share capital, a member of the company, past or present, shall not be liable in respect of any share to any call or contribution exceeding in amount the difference, if any, between the amount of the share as fixed by the minute and the amount paid, or the reduced amount, if any, which is to be deemed to have been paid, on the share, as the case may be.
#1293611
(9) Ní fholaíonn tagairtí sa mhír seo do laghdú scairchaipitil scairchaipiteal infhuascailte a íoc ar ais, agus i gcás scaireanna i gcuideachta a bheith infhuascailte ag an gcuideachta seachas trí scaireanna nó bintiúir a eisiúint (i dteannta nó d'éagmais comaoine eile) agus seachas i leachtú, measfar gur dhiúscair an scairshealbhóir na scaireanna tráth na fuascailte.
(9) References in this paragraph to a reduction of share capital do not include the paying off of redeemable share capital, and where shares in a company are redeemable by the company otherwise than by the issue of shares or debentures (with or without other consideration) and otherwise than in a liquidation, the shareholder shall be treated as disposing of the shares at the time of the redemption. [GA]
#1398325
(c) scairchaipiteal a laghdú trí mhúchadh nó laghdú a dhéanamh ar dhliteanas aon chomhalta i leith aon scaireanna dá cuid maidir le scairchaipiteal nár íocadh nó trí scairchaipiteal íoctha a eisíoc;
( c ) the reduction of share capital by extinguishing or reducing the liability of any of the members on any of its shares in respect of share capital not paid up or by paying off paid up share capital;
#2791787
Tá an Coimisiún sásta dá bhrí sin gur cuireadh deireadh leis an mbuntáiste iomaíoch do SATA a bhain leis na méaduithe ar an gcaipiteal, leis an aisíocaíocht mar aon le hús a ríomhadh i gcomhréir le hAirteagal 11 de Rialachán (CE) Uimh 794/2004 agus leis an laghdú ar an scairchaipiteal.
The Commission is thus satisfied that the repayment with interest calculated in accordance with Article 11 of Regulation (EC) No 794/2004 and the reduction of share capital removed the competitive advantage to SATA of the capital increases.