#1391890
Forálacha Maidir leis an Ionstraim Iontaobhais
[GA] Provisions as to the Trust Instrument
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#1391909
Ní mór foráil a bheith san ionstraim iontaobhais á cheangal ar na hiontaobhaithe—
The trust instrument must contain a provision requiring the trustees—
#1391917
Ní mór don ionstraim iontaobhais é a chur d'oibleagáid ar na hiontaobhaithe—
The trust instrument must impose an obligation on the trustees—
#1390334
ciallaíonn “an ionstraim iontaobhais”, i ndáil le scéim cheadaithe, an ionstraim dá dtagraítear i mír 1(3) (c) den Tríú Sceideal;
"the trust instrument", in relation to an approved scheme, means the instrument referred to in paragraph 1 (3) (c) of the Third Schedule;
#1391893
Forálfaidh an ionstraim iontaobhais go dtabharfaidh na hiontaobhaithe do rannpháirtí, a luaithe is féidir tar éis aon scaireanna a leithreasú chuige, fógra i scríbhinn i dtaobh an leithreasaithe—
The trust instrument shall provide that, as soon as practicable after any shares have been appropriated to a participant, the trustees will give him notice in writing of the appropriation—
#1391902
(2) Ní mór foráil a bheith san ionstraim iontaobhais á thoirmeasc ar na hiontaobhaithe aon scaireanna a dhiúscairt tar éis dheireadh na tréimhse coinneála agus roimh an dáta scaoilte ach amháin—
(2) The trust instrument must contain a provision prohibiting the trustees from disposing of any shares after the end of the period of mention and before the release date except—
#1567397
The court or courts of a Contracting State on which a trust instrument has conferred jurisdiction shall have exclusive jurisdiction in any proceedings brought against a settlor, trustee or beneficiary, if relations between these persons or their rights or obligations under the trust are involved.
The court or courts of a Contracting State on which a trust instrument has conferred jurisdiction shall have exclusive jurisdiction in any proceedings brought against a settlor, trustee or beneficiary, if [GA]
#332789
An chúirt nó na cúirteanna de chuid Stáit atá faoi cheangal ag an gCoinbhinsiún seo dá dtugann ionstraim iontaobhais dlínse, beidh dlínse eisiatach aici nó acu in aon imeachtaí a thabharfar i gcoinne socraitheora, iontaobhaí nó tairbhí, má bhíonn comhbhaint i gceist idir na daoine sin nó a gcearta nó a n-oibleagáidí faoin iontaobhas.
The court or courts of a State bound by this Convention on which a trust instrument has conferred jurisdiction shall have exclusive jurisdiction in any proceedings brought against a settlor, trustee or beneficiary, if relations between these persons or their rights or obligations under the trust are involved.
#332790
Ní bheidh aon fheidhm dhlíthiúil ag comhaontuithe nó forálacha ionstraime iontaobhais a thugann dlínse má bhíonn siad contrártha le forálacha Airteagal 13, 17 nó 21, nó má bhíonn dlínse eisiatach de bhua Airteagal 22 ag na cúirteanna a bhfuil airbheartaithe acu a ndlínse a eisiamh.
Agreements or provisions of a trust instrument conferring jurisdiction shall have no legal force if they are contrary to the provisions of Articles 13, 17 or 21, or if the courts whose jurisdiction they purport to exclude have exclusive jurisdiction by virtue of Article 22.
#495999
(4) Ach amháin mar a fhoráiltear le fo-alt (5), san alt seo, ciallaíonn “rialú”, i ndáil le hiontaobhas, cumhacht (cibé acu is infheidhmithe go haonarach, i gcomhpháirt le duine eile nó le toiliú duine eile) faoin ionstraim iontaobhais lena mbaineann nó le dlí chun aon cheann de na nithe seo a leanas a dhéanamh:
(4) Except as provided by subsection (5), in this section “control”, in relation to a trust, means a power (whether exercisable alone, jointly with another person or with the consent of another person) under the trust instrument concerned or by law to do any of the following:
#533376
An chúirt nó na cúirteanna de chuid Ballstáit dá dtugann ionstraim iontaobhais dlínse, beidh dlínse eisiach aici nó acu in aon imeachtaí a thabharfar i gcoinne socraitheora, iontaobhaí nó tairbhí, má bhíonn comhbhaint i gceist idir na daoine sin nó a gcearta nó a n-oibleagáidí faoin iontaobhas.
The court or courts of a Member State on which a trust instrument has conferred jurisdiction shall have exclusive jurisdiction in any proceedings brought against a settlor, trustee or beneficiary, if relations between those persons or their rights or obligations under the trust are involved.
#533377
Ní bheidh aon fheidhm dhlíthiúil ag comhaontuithe nó forálacha ionstraime iontaobhais a thugann dlínse má bhíonn siad contrártha le forálacha Airteagal 15, Airteagal 19 nó Airteagal 23, nó má bhíonn dlínse eisiach de bhua Airteagal 24 ag na cúirteanna a bhfuil sé airbheartaithe acu a ndlínse a eisiamh.
Agreements or provisions of a trust instrument conferring jurisdiction shall have no legal force if they are contrary to Articles 15, 19 or 23, or if the courts whose jurisdiction they purport to exclude have exclusive jurisdiction by virtue of Article 24.
#1276777
32.—(1) Féadfaidh Cúirt aon chiste a bheidh ar teachtadh ar aon iontaobhas carthanúil a infheistiú, nó a ordú, a chumasú nó a cheadú é a infheistiú nó toiliú lena infheistiú, i cibé slí, ar cibé téarmaí agus faoi réir cibé coinníollacha is cuí leis an gCúirt, cibé acu a bheidh nó nach mbeidh an t-infheistiú sin údaraithe leis an ionstraim iontaobhais, más ann.
32.—(1) A Court may invest or order, empower, consent to or approve of the investment of any fund held upon any charitable trust in such manner, on such terms and subject to such conditions, as the Court thinks proper whether or not such investment is authorised by the trust instrument, if any.
#1276778
(2) Féadfaidh an Bord, as a gcomhairle féin, aon chiste a bheidh ar teachtadh acu ar aon iontaobhas carthanúil a infheistiú i cibé slí is cuí leo, cibé acu a bheidh nó nach mbeidh an t-infheistiú sin údaraithe leis an ionstraim iontaobhais, más ann, nó le dlí.
(2) The Board may, in their discretion, invest any fund held by them upon any charitable trust, in such manner as they think proper, whether or not such investment is authorised by the trust instrument, if any, or by law.
#1276779
(3) Féadfaidh an Bord, más oiriúnach leo, ar iarratas ó iontaobhaithe aon chiste a bheidh ar teachtadh ar aon iontaobhas carthanúil, cumhacht a thabhairt, le hordú, do na hiontaobhaithe, i gcoitinne nó in aon chás áirithe, chun an ciste a infheistiú i cibé slí, ar cibé téarmaí agus faoi réir cibé coinníollacha is cuí leis an mBord, cibé acu a bheidh nó nach mbeidh an t-infheistiú sin údaraithe leis an ionstraim iontaobhais, más ann, nó le dlí.
(3) The Board may, if they think fit, on the application of the trustees of any fund held upon any charitable trust, by order confer upon the trustees, either generally or in any particular instance, power to invest the fund in such manner, on such terms and subject to such conditions, as the Board may think proper, whether not such investment is authorised by the trust instrument, if any, or by law.
#1390383
(5) D'ainneoin aon ní sa scéim cheadaithe lena mbaineann nó san ionstraim iontaobhais nó in alt 52, chun críocha cánach gnóchan caipitiúil, déileálfar le rannpháirtí mar dhuine a bhfuil teideal iomlán aige chuig a chuid scaireanna amhail in aghaidh na n-iontaobhaithe.
(5) Notwithstanding anything in the approved scheme concerned or in the trust instrument or in section 52, for the purposes of capital gains tax a participant shall be treated as absolutely entitled to his shares as against the trustees.
#1391900
13.—(1) Ní mór foráil a bheith san ionstraim iontaobhais á thoirmeasc ar na hiontaobhaithe aon scaireanna a dhiúscairt, ach amháin mar a luaitear i míreanna (a), (b) nó (c) d'alt 52 (3), le linn na tréimhse coinneála (cibé acu trína n-aistriú chuig an rannpháirtí nó ar shlí eile).
13.—(1) The trust instrument must contain a provision prohibiting the trustees from disposing of any shares, except as mentioned in paragraphs (a), (b) or (c) of section 52 (3), during the period of retention (whether by transfer to the participant or otherwise).
#1457160
An chúirt nó na cúirteanna de chuid Stáit Chonarthaigh dá dtugann ionstraim iontaobhais dlínse, beidh dlínse eisiatach aici nó acu in aon imeachtaí a thabharfar i gcoinne socraitheora, iontaobhaí nó tairbhí, má bhíonn comhbhaint i gceist idir na daoine sin nó a gcearta nó a n-oibleagáidí faoin iontaobhas.
The court or courts of a Contracting State on which a trust instrument has conferred jurisdiction shall have exclusive jurisdiction in any proceedings brought against a settlor, trustee or beneficiary, if relations between these persons or their rights or obligations under the trust are involved.
#1457162
Ní bheidh aon fheidhm dhlíthiúil ag comhaontuithe nó forálacha ionstraime iontaobhais a thugann dlínse má bhíonn siad contrártha d'fhorálacha Airteagail 12 nó 15, nó má bhíonn dlínse eisiatach de bhua Airteagal 16 ag na cúirteanna a bhfuil airbheartaithe acu a ndlínse a eisiamh.
Agreements or provisions of a trust instrument conferring jurisdiction shall have no legal force if they are contrary to the provisions of Articles 12 or 15, or if the courts whose jurisdiction they purport to exclude have exclusive jurisdiction by virtue of Article 16.
#1566068
The court or courts of a Contracting State on which a trust instrument has conferred jurisdiction shall have exclusive jurisdiction in any proceedings brought against a settlor, trustee or beneficiary, if relations between these persons or their rights or obligations under the trust are involved.
The court or courts of a Contracting State on which a trust instrument has conferred jurisdiction shall have exclusive jurisdiction in any proceedings brought against a settlor, trustee or beneficiary, if relations between these persons or their rights or obligations under the trust are involved.
#1566070
Agreements or provisions of a trust instrument conferring jurisdiction shall have no legal force if they are contrary to the provisions of Articles 12 or 15, or if the courts whose juridiction they purport to exclude have exclusive jurisdiction by virtue of Article 16.
Agreements or provisions of a trust instrument conferring jurisdiction shall have no legal force if they are contrary to the provisions of Articles 12 or 15, or if the courts whose juridiction they purport to exclude have exclusive jurisdiction by virtue of Article 16.
#1567400
Agreements or provisions of a trust instrument conferring jurisdiction shall have no legal force if they are contrary to the provisions of Article 12 or 15, or if the courts whose juridiction they purport to exclude have exclusive jurisdiction by virtue of Article 16.
Agreements or provisions of a trust instrument conferring jurisdiction shall have no legal force if they are contrary to the provisions of Article 12 or 15, or if the courts whose juridiction they purport to exclude have exclusive jurisdiction by virtue of Article 16.
#1864013
An chúirt nó na cúirteanna de chuid Stáit atá faoi cheangal ag an gCoinbhinsiún seo dá dtugann ionstraim iontaobhais dlínse, beidh dlínse eisiatach aici nó acu in aon imeachtaí a thabharfar i gcoinne socraitheora, iontaobhaí nó tairbhí, má bhíonn comhbhaint i gceist idir na daoine sin nó a gcearta nó a n-oibleagáidí faoin iontaobhas.
The court or courts of a State bound by this Convention on which a trust instrument has conferred jurisdiction shall have exclusive jurisdiction in any proceedings brought against a settlor, trustee or beneficiary, if relations between these persons or their rights or obligations under the trust are involved.
#1864014
Ní bheidh aon fheidhm dhlíthiúil ag comhaontuithe nó forálacha ionstraime iontaobhais a thugann dlínse má bhíonn siad contrártha le forálacha Airteagal 13, 17 nó 21, nó má bhíonn dlínse eisiatach de bhua Airteagal 22 ag na cúirteanna a bhfuil airbheartaithe acu a ndlínse a eisiamh.
Agreements or provisions of a trust instrument conferring jurisdiction shall have no legal force if they are contrary to the provisions of Articles 13, 17 or 21, or if the courts whose jurisdiction they purport to exclude have exclusive jurisdiction by virtue of Article 22.
#1388855
ACHT DO MHUIREARÚ AGUS D'FHORCHUR DLEACHT-ANNA ÁIRITHE CUSTAM AGUS IONCAIM INTÍRE (LENA nÁIRÍTEAR MÁL), DO LEASÚ AN DLÍ A BHAIN-EANN LE CUSTAIM AGUS IONCAM INTÍRE (LENA nÁIRÍTEAR MÁL) AGUS DO DHÉANAMH TUILLEADH FORÁLACHA I dTAOBH AIRGEADAIS.
Amendment of Chapter VI (Corporation Tax: Relief in Relation to Certain Income of Manufacturing Companies) of Finance Act, 1980 THIRD SCHEDULE PROFIT SHARING SCHEMES PART I Approval of Schemes PART II Conditions as to the Shares PART III Individuals Ineligible to Participate PART IV Provisions as to the Trust Instrument PART V Interpretation FOURTH SCHEDULE STAMP DUTY ON INSTRUMENTS PART I PART II PART III ACTS REFERRED TO Agriculture Act, 1931 1931, No. 8 Army Pensions Act, 1932 1932, No. 24 Assurance Companies Act, 1909 1909, c. 49 Betting Act, 1931 1931, No. 27 Capital Acquisitions Tax Act, 1976 1976, No. 8 Capital Gains Tax Act, 1975 1975, No. 20 Capital Gains Tax (Amendment) Act, 1978 1978, No. 33 Central Bank Act, 1971 1971, No. 24 Connaught Rangers (Pensions) Act, 1936 1936, No. 37 Corporation Tax Act, 1976 1976, No. 7 Customs Consolidation Act, 1876 1876, c. 36 Enforcement of Court Orders Act, 1926 1926, No. 18 Excise Management Act, 1827 1827, c. 53 Finance Act, 1902 1902, c. 7 Finance Act, 1920 1920, c.18 Finance Act, 1926 1926, No. 35 Finance Act, 1950 1950, No. 18 Finance Act, 1952 1952, No. 14 Finance Act, 1961 1961, No. 23 Finance Act, 1968 1968, No. 33 Finance Act, 1969 1969, No. 21 Finance Act, 1970 1970, No. 14 Finance Act, 1971 1971, No. 23 Finance Act, 1972 1972, No. 19 Finance Act, 1973 1973, No. 19 Finance Act, 1974 1974, No. 27 Finance Act, 1975 1975, No. 6 Finance Act, 1976 1976, No. 16 Finance Act, 1977 1977, No. 18 Finance Act, 1978 1978, No. 21 Finance Act, 1979 1979, No. 11 Finance Act, 1980 1980, No. 14 Finance Act, 1981 1981, No. 16 Finance (No. 2) Act, 1981 1981, No. 28 Finance (Excise Duties) (Vehicles) Act, 1952 1952, No. 24 Finance (Miscellaneous Provisions) Act, 1968 1968, No. 7 Gas Act, 1976 1976, No. 30 Housing Act, 1966 1966, No. 21 Housing Finance Agency Act, 1981 1981, No. 37 Income Tax Act, 1967 1967, No. 6 Industrial Development (No. 2) Act, 1981 1981, No. 14 Insurance Act, 1936 1936, No. 45 Local Government (Planning and Development) Act, 1963 1963, No. 28 Military Service Pensions Act, 1924 1924, No. 48 Military Service Pensions Act, 1934 1934, No. 43 Pensions (Increase) Act, 1964 1964, No. 10 Public Dance Halls Act, 1935 1935, No. 2 Redundancy Payments Act, 1967 1967, No. 21 Roads Act, 1920 1920, c. 72 Road Traffic Act, 1961 1961, No. 24 Social Welfare (Consolidation) Act, 1981 1981, No. 1 Succession Duty Act, 1853 1853, c. 51 Stamp Act, 1891 1891, c. 39 Value-Added Tax Act, 1972 1972, No. 22 Value-Added Tax (Amendment) Act, 1978 1978, No. 34 Number 14 of 1982