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Alt 12B(3) nó 12B(7) d'Acht na gCuideachtaí (Leasú), 1982, O.53, r.3
Section 12B(3) or 12B(7) of the Companies (Amendment) Act, 1982 , O.53, r.3
Alt 12B(3) nó 12B(7) d'Acht na gCuideachtaí (Leasú), 1982, O.53, r.3
Section 12B(3) or 12B(7) of the Companies (Amendment) Act, 1982 , O.53, r.3
12B.
12B.
(5) Beidh éifeacht le Sceideal 12B a ghabhann leis an Acht seo, ar Sceideal é ina bhfuil forálacha a dhéanann forlíonadh ar an alt seo.
(5) Schedule 12B to this Act which contains provisions supplementing this section shall have effect.
SCEIDEAL 12B
SCHEDULE 12B
130.—Leasaítear leis seo alt 12B (a cuireadh isteach le hAcht 1995) den Phríomh-Acht—
130.—Section 12B (inserted by the Act of 1995) of the Principal Act is hereby amended—
122.—Le héifeacht ón 1 Eanáir 2010, leasaítear alt 12B den Phríomh-Acht—
122.—Section 12B of the Principal Act is amended with effect from 1 January 2010—
Alt 12B (Scéim speisialta i leith córacha iompair arna soláthar ag déileálaithe inchánach)
Section 12B (Special scheme for means of transport supplied by taxable dealers)
Leanfaidh Airteagal 12b d'fheidhm a bheith aige le linn na tréimhse saoire ar fhorais phearsanta.
Article 12b shall continue to apply during the period of leave on personal grounds.
12B.
12B.
Airteagal 12b
Article 12b
Airteagal 12b
Article 12b
Airteagal 12b
Article 12b
cuirtear na hAirteagail 12a agus 12b seo a leanas isteach:
the following Articles 12a and 12b are inserted:
Airteagal 12b
Article 12b
Nochtadh: IFRS 7.12B a
Disclosure: IFRS 7.12B a
Nochtadh: IFRS 7.12B b
Disclosure: IFRS 7.12B b
Nochtadh: IFRS 7.12B
Disclosure: IFRS 7.12B
Nochtadh: IFRS 7.12B c
Disclosure: IFRS 7.12B c
Airteagal 12b
Article 12b
Nochtadh: IFRS 7.12B a
Disclosure: IFRS 7.12B a
Nochtadh: IFRS 7.12B b
Disclosure: IFRS 7.12B b
Nochtadh: IFRS 7.12B
Disclosure: IFRS 7.12B
Nochtadh: IFRS 7.12B c
Disclosure: IFRS 7.12B c
cuirtear teideal na Caibidle seo a leanas isteach i ndiaidh Airteagal 12b:
after Article 12b, the following Chapter title is inserted:
Leasaítear Airteagal 12b mar a leanas:
Article 12b is amended as follows:
Airteagal 12b
Article 12b
leasaítear Airteagal 12b mar a leanas:
Article 12b is amended as follows:
Déanfar gach Foriarratas a eiseofar faoin Ordú seo agus gach fógra a cheanglaítear faoi Alt 12B(3) nó 12B(7) d'Acht na gCuideachtaí (Leasú), 1982 (arna leasú le hAcht na gCuideachtaí, 1990), a sheirbheáil leis an bpost cláraithe, nó ar aon cheann de na modhanna ar a bhféadfar Bille Sibhialta a sheirbheáil.
Every Motion issued under this Order and every notice required under Section 12B(3) or 12B(7) of the Companies (Amendment) Act, 1982 (as amended by the Companies Act, 1990 ) shall be served by registered post, or in any of the modes in which a Civil Bill may be served.
Leasú ar alt 12B (scéim speisialta i leith córacha iompair arna soláthar ag déileálaithe inchánach) den Phríomh-Acht.
Amendment of section 12B (special scheme for means of transport supplied by taxable dealers) of Principal Act.
(c) atá deimhnithe ag na Coimisinéirí Ioncaim mar scéim atá cáilithe le haghaidh díolúine faoin alt seo faoi threoir ceanglas arna sonrú ag an Aire Airgeadais de réir Sceideal 12B.
(c) which is certified by the Revenue Commissioners as qualifying for exemption under this section by reference to requirements specified by the Minister for Finance in accordance with Schedule 12B.
131.—Leasaítear leis seo an Príomh-Acht tríd an alt seo a leanas a chur isteach i ndiaidh alt 12B (a cuireadh isteach le hAcht 1995):
131.—The Principal Act is hereby amended by the insertion of the following section after section 12B (inserted by the Act of 1995):
Leasú ar alt 12B (scéim speisialta maidir le córacha iompair arna soláthar ag déileálaithe inchánach) den Phríomh-Acht.
Amendment of section 12B (special scheme for means of transport supplied by taxable dealers) of Principal Act.
Is i bhFoirm 17.12B, Sceideal B, a bheidh barántas a eiseofar de bhun na faisnéise sin.”;
A warrant issued on foot of such information shall be in the Form 17.12B Schedule B;
Déantar na Foirmeacha darb uimhreacha 17.12A agus 17.12B i Sceideal 2 a chur le Sceideal B de na Rialacha Cúirte Dúiche 1997 díreach i ndiaidh Fhoirm 17.12.
The Forms numbered 17.12A and 17.12B in Schedule 2 are added to Schedule B of the District Court Rules 1997 immediately following Form 17.12.
Is do S.12B a fhreagraíonn an Banc Ceannais (S.121) móide corparáidí glactha taisce, ach amháin an banc ceannais (S.122).
Central bank (S.121) plus deposit-taking corporations except the central bank (S.122) correspond to S.12B.
Leanfaidh Airteagal 12b de na Rialacháin Foirne d'fheidhm a bheith aige le linn na tréimhse saoire gan phá ar fhorais phearsanta.
Article 12b of the Staff Regulations shall continue to apply during the period of unpaid leave on personal grounds.
(i) in alt 12B (a cuireadh isteach leis an alt sin 34), tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3):
(i) in section 12B (inserted by the said section 34), the substitution for subsection (3) of the following subsection:
an scabaird dhubh (Aphanopus carbo) i bhfolimistéir 1, 2, 4, 6–8, 10 agus 14, agus i ranna 3a, 5a, 5b, 9a agus 12b CITM;
black scabbardfish (Aphanopus carbo) in ICES subareas 1, 2, 4, 6–8, 10 and 14 and divisions 3a, 5a, 5b, 9a and 12b;
Le ríomh mar ró 12 móide ró EU-12a móide ró EU-12b móide ró EU-12c móide ró 14.
To be calculated as row 12 plus row EU-12a plus row EU-12b plus row EU-12c plus row 14.
Le ríomh mar ró 12 móide ró EU-12a móide ró EU-12b móide EU-12c.
To be calculated as row 12 plus row EU-12a plus row EU-12b plus row EU-12c.
(3) Faoi réir fho-ailt (1) agus (2) d’alt 12B den Acht seo, ar an tréimhse a bheidh luaite san fhógra a bheith caite, féadfaidh cláraitheoir na gcuideachtaí, mura suífidh an chuideachta cúis lena mhalairt roimhe sin, ainm na cuideachta a bhaint den chlár, agus foilseoidh sé fógra ina thaobh sin san Iris Oifigiúil, agus ar an bhfógra sin a fhoilsiú san Iris Oifigiúil beidh an chuideachta arna díscaoileadh.
(3) Subject to subsections (1) and (2) of section 12B of this Act, at the expiration of the time mentioned in the notice, the registrar of companies may, unless cause to the contrary is previously shown by the company, strike its name off the register, and shall publish notice thereof in Iris Oifigiúil and on the publication in Iris Oifigiúil of this notice, the company shall be dissolved.
(3) Faoi réir fho-ailt (1) agus (2) d’alt 12B den Acht seo, ar an tréimhse a bheidh luaite san fhógra a bheith caite, féadfaidh cláraitheoir na gcuideachtaí, mura suífidh an chuideachta cúis lena mhalairt roimhe sin, ainm na cuideachta a bhaint den chlár, agus foilseoidh sé fógra ina thaobh sin san Iris Oifigiúil, agus ar an bhfógra sin a fhoilsiú san Iris Oifigiúil, beidh an chuideachta arna díscaoileadh.
(3) Subject to subsections (1) and (2) of section 12B of this Act, at the expiration of the time mentioned in the notice, the registrar of companies may, unless cause to the contrary is previously shown by the company, strike its name off the register, and shall publish notice thereof in Iris Oifigiúil and on the publication in Iris Oifigiúil of this notice, the company shall be dissolved.
50.—Leasaítear leis seo alt 311A (a cuireadh isteach le hAcht na gCuideachtaí, 1990) den Phríomh-Acht trí “Gan dochar d’fhorálacha alt 311(8) den Acht seo nó d’fho-alt (3) nó (7) d’alt 12B, nó d’fho-alt (1) d’alt 12C, d’Acht na gCuideachtaí (Leasú), 1982,” a chur in ionad “Gan dochar d’fhorálacha alt 311 (8) den Acht seo agus d’alt 12(6) d’Acht na gCuideachtaí (Leasú), 1982,” i bhfo-alt (1).
50.—Section 311A (inserted by the Companies Act, 1990) of the Principal Act is hereby amended by the substitution in subsection (1) for “Without prejudice to the provisions of section 311(8) of this Act and section 12(6) of the Companies (Amendment) Act, 1982,” of “Without prejudice to the provisions of section 311(8) of this Act or subsection (3) or (7) of section 12B, or subsection (1) of section 12C, of the Companies (Amendment) Act, 1982,”.
(12B) I gcás ina ndiúltóidh údarás pleanála iarratas ar chead faoi fho-alt (12) a bhreithniú cuirfidh sé an t-iarratas ar ais chuig an iarratasóir, mar aon le haon táille a fuarthas ón iarratasóir i leith an iarratais, agus tabharfaidh sé cúiseanna lena chinneadh don iarratasóir.
(12B) Where a planning authority refuses to consider an application for permission under subsection (12) it shall return the application to the applicant, together with any fee received from the applicant in respect of the application, and shall give reasons for its decision to the applicant.
(b) Maidir leis an tráth a sholáthraíonn déileálaí inchánach cóir iompair do dhuine eile ar cóir iompair í a meastar gur soláthraíodh í roimhe sin de réir mhír (a) nó alt 12B(11)(a) den achtachán aisghairthe, ansin—
(b) At the time when a taxable dealer supplies to another person a means of transport which is deemed to have been previously supplied in accordance with paragraph (a) or section 12B(11)(a) of the repealed enactment then—
(7) (a) Déanfaidh gach déileálaí inchánach lenar bhain alt 12B nó 12C den achtachán aisghairthe, i dteannta taifead a cheanglaítear a choimeád de réir aon fhorála de Chaibidil 7 de Chuid 9 agus rialachán, taifead a choimeád ar na nithe seo a leanas—
(7) (a) Every taxable dealer to whom section 12B or 12C of the repealed enactment applied shall, in addition to records required to be kept in accordance with any provision of Chapter 7 of Part 9 and regulations, keep a record of—
(i) ainm agus seoladh gach duine ar cheannaigh nó a bhfuair an déileálaí inchánach cóir iompair nó, de réir mar a bheidh, innealra talmhaíochta uaidh nó uaithi le linn na tréimhse ón 1 Eanáir, 2010 go dtí an 30 Meitheamh, 2010 ar i ndáil leis nó léi a rinne an déileálaí inchánach cáin iarmharach a asbhaint de réir an ailt sin 12B nó 12C, de réir mar a bheidh,
(i) the name and address of each person from whom the taxable dealer purchased or acquired a means of transport or, as the case may be, agricultural machinery in the period from 1 January 2010 to 30 June 2010 in relation to which the taxable dealer deducted residual tax in accordance with such section 12B or 12C, as the case may be,
(b) Déanfaidh déileálaí inchánach lena mbaineann alt 12B nó 12C den achtachán aisghairthe, ar fhógra i scríbhinn á rá sin a fháil ó oifigeach do na Coimisinéirí Ioncaim, cóip den fhaisnéis a cheanglaítear ar an déileálaí inchánach a choimeád faoi mhír (a) a thabhairt don oifigeach sin laistigh den tréimhse ama a shonrófar san fhógra (nach giorra ná 21 lá ó dháta an fhógra), nó do cibé oifigeach eile do na Coimisinéirí Ioncaim a shonrófar san fhógra.
(b) A taxable dealer to whom section 12B or 12C of the repealed enactment applied shall, on receipt of a notice in writing to that effect from an officer of the Revenue Commissioners, furnish to that officer within the time specified in the notice (which shall not be less than 21 days from the date of the notice), or to such other officer of the Commissioners as may be specified in the notice, a copy of the information required to be kept by the taxable dealer under paragraph (a).
(a) i bhfo-alt (1), sa mhíniú ar “earraí athláimhe” trí “lena n-áirítear modhanna iompair (de réir bhrí alt 12B) agus innealra talmhaíochta (de réir bhrí alt 12C), a ceannaíodh nó a fuarthas an 1 Eanáir 2010 nó dá éis, ach ní fholaíonn sé” a chur in ionad “seachas modhanna iompair, innealra talmhaíochta (de réir bhrí alt 12C),”,
(a) in subsection (1) in the definition of “second-hand goods” by substituting “including means of transport (within the meaning of section 12B) and agricultural machinery (within the meaning of section 12C), purchased or acquired on or after 1 January 2010, but not including” for “other than means of transport, agricultural machinery (within the meaning of section 12C),”,
(b) an tráth a soláthróidh déileálaí inchánach cóir iompair do dhuine eile a mheastar a soláthraíodh roimhe sin de réir mhír (a) nó alt 12(B)(11)(a), ansin measfar an chóir iompair sin a bheith athfhaighte ag an déileálaí sin mar earraí imeallscéime díreach roimh an soláthar don duine sin agus, measfar, chun an corrlach brabúis i ndáil leis an soláthar sin a ríomh, gurb é praghas ceannaigh na córa iompair—
(b) at the time when a taxable dealer supplies to another person a means of transport which is deemed to have been previously supplied in accordance with paragraph (a) or section 12B(11)(a), then that means of transport is deemed to have been re-acquired by that dealer as margin scheme goods immediately before the supply to that person and, for the purpose of the calculation of the profit margin in relation to that supply the purchase price of the means of transport is deemed to be the sum of—