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  1. #258909

    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

    S.I. No. 510 of 2001: The Circuit Court Rules

  2. #446413

    12B.

    12B.

    COMPANIES (AMENDMENT) (NO. 2) ACT, 1999

  3. #468094

    (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.

    FINANCE ACT, 1999

  4. #468247

    SCEIDEAL 12B

    SCHEDULE 12B

    FINANCE ACT, 1999

  5. #469270

    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—

    FINANCE ACT, 1999

  6. #493800

    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—

    FINANCE ACT 2010

  7. #495037

    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)

    FINANCE ACT 2010

  8. #600681

    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.

    Regulation (EU, Euratom) No 1023/2013 of the European Parliament and of the Council of 22 October 2013 amending the Staff Regulations of Officials of the European Union and the Conditions of Employment of Other Servants of the European Union

  9. #1127376

    12B.

    12B.

    Number 10 of 1960: BROADCASTING AUTHORITY ACT, 1960

  10. #1817202

    Airteagal 12b

    Article 12b

    Regulation (EU) 2019/1243 of the European Parliament and of the Council of 20 June 2019 adapting a number of legal acts providing for the use of the regulatory procedure with scrutiny to Articles 290 and 291 of the Treaty on the Functioning of the European Union (Text with EEA relevance)

  11. #1885251

    Airteagal 12b

    Article 12b

    Regulation (EU) 2020/459 of the European Parliament and of the Council of 30 March 2020 amending Council Regulation (EEC) No 95/93 on common rules for the allocation of slots at Community airports (Text with EEA relevance)

  12. #1899153

    Airteagal 12b

    Article 12b

    Regulation (EU, Euratom) 2020/2223 of the European Parliament and of the Council of 23 December 2020 amending Regulation (EU, Euratom) No 883/2013, as regards cooperation with the European Public Prosecutor’s Office and the effectiveness of the European Anti-Fraud Office investigations

  13. #2105457

    cuirtear na hAirteagail 12a agus 12b seo a leanas isteach:

    the following Articles 12a and 12b are inserted:

    Commission Delegated Regulation (EU) 2021/1204 of 10 May 2021 amending Delegated Regulation (EU) 2019/856 as regards the application and selection procedures under the Innovation Fund

  14. #2105477

    Airteagal 12b

    Article 12b

    Commission Delegated Regulation (EU) 2021/1204 of 10 May 2021 amending Delegated Regulation (EU) 2019/856 as regards the application and selection procedures under the Innovation Fund

  15. #2316602

    Nochtadh: IFRS 7.12B a

    Disclosure: IFRS 7.12B a

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  16. #2317412

    Nochtadh: IFRS 7.12B b

    Disclosure: IFRS 7.12B b

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  17. #2319795

    Nochtadh: IFRS 7.12B

    Disclosure: IFRS 7.12B

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  18. #2326092

    Nochtadh: IFRS 7.12B c

    Disclosure: IFRS 7.12B c

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  19. #2342332

    Airteagal 12b

    Article 12b

    Regulation (EU) 2022/504 of the European Central Bank of 25 March 2022 amending Regulation (EU) 2016/445 on the exercise of options and discretions available in Union law (ECB/2016/4) (ECB/2022/14)

  20. #2592459

    Nochtadh: IFRS 7.12B a

    Disclosure: IFRS 7.12B a

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  21. #2593329

    Nochtadh: IFRS 7.12B b

    Disclosure: IFRS 7.12B b

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  22. #2595605

    Nochtadh: IFRS 7.12B

    Disclosure: IFRS 7.12B

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  23. #2601869

    Nochtadh: IFRS 7.12B c

    Disclosure: IFRS 7.12B c

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  24. #3036355

    cuirtear teideal na Caibidle seo a leanas isteach i ndiaidh Airteagal 12b:

    after Article 12b, the following Chapter title is inserted:

    Commission Delegated Regulation (EU) 2023/2537 of 15 September 2023 amending Delegated Regulation (EU) 2019/856 supplementing Directive 2003/87/EC of the European Parliament and of the Council with regard to the operation of the Innovation Fund

  25. #3116708

    Leasaítear Airteagal 12b mar a leanas:

    Article 12b is amended as follows:

    Council Regulation (EU) 2023/1214 of 23 June 2023 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

  26. #3138794

    Airteagal 12b

    Article 12b

    Regulation (EU) 2023/2842 of the European Parliament and of the Council of 22 November 2023 amending Council Regulation (EC) No 1224/2009, and amending Council Regulations (EC) No 1967/2006 and (EC) No 1005/2008 and Regulations (EU) 2016/1139, (EU) 2017/2403 and (EU) 2019/473 of the European Parliament and of the Council as regards fisheries control

  27. #3142873

    leasaítear Airteagal 12b mar a leanas:

    Article 12b is amended as follows:

    Council Regulation (EU) 2023/2878 of 18 December 2023 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

  28. #253815

    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.

    S.I. No. 510 of 2001: The Circuit Court Rules

  29. #465976

    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.

    FINANCE ACT, 1999

  30. #468093

    (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.

    FINANCE ACT, 1999

  31. #469276

    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):

    FINANCE ACT, 1999

  32. #491846

    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.

    FINANCE ACT 2010

  33. #564717

    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;

    District Court (Criminal Justice (Amendment) Act 2009) Rules 2010

  34. #564734

    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.

    District Court (Criminal Justice (Amendment) Act 2009) Rules 2010

  35. #580726

    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.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  36. #601502

    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.

    Regulation (EU, Euratom) No 1023/2013 of the European Parliament and of the Council of 22 October 2013 amending the Staff Regulations of Officials of the European Union and the Conditions of Employment of Other Servants of the European Union

  37. #1469616

    (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:

    Number 19 of 1988: BROADCASTING AND WIRELESS TELEGRAPHY ACT, 1988

  38. #1785207

    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;

    Regulation (EU) 2019/472 of the European Parliament and of the Council of 19 March 2019 establishing a multiannual plan for stocks fished in the Western Waters and adjacent waters, and for fisheries exploiting those stocks, amending Regulations (EU) 2016/1139 and (EU) 2018/973, and repealing Council Regulations (EC) No 811/2004, (EC) No 2166/2005, (EC) No 388/2006, (EC) No 509/2007 and (EC) No 1300/2008

  39. #2045555

    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.

    Commission Implementing Regulation (EU) 2021/763 of 23 April 2021 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council and Directive 2014/59/EU of the European Parliament and of the Council with regard to the supervisory reporting and public disclosure of the minimum requirement for own funds and eligible liabilities (Text with EEA relevance)

  40. #2045560

    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.

    Commission Implementing Regulation (EU) 2021/763 of 23 April 2021 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council and Directive 2014/59/EU of the European Parliament and of the Council with regard to the supervisory reporting and public disclosure of the minimum requirement for own funds and eligible liabilities (Text with EEA relevance)

  41. #446408

    (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.

    COMPANIES (AMENDMENT) (NO. 2) ACT, 1999

  42. #446412

    (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.

    COMPANIES (AMENDMENT) (NO. 2) ACT, 1999

  43. #446452

    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,”.

    COMPANIES (AMENDMENT) (NO. 2) ACT, 1999

  44. #447384

    (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.

    PLANNING AND DEVELOPMENT (AMENDMENT) ACT 2010

  45. #450712

    (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—

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  46. #451746

    (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—

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  47. #451747

    (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,

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  48. #451751

    (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).

    VALUE-ADDED TAX CONSOLIDATION ACT 2010

  49. #493780

    (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),”,

    FINANCE ACT 2010

  50. #493792

    (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—

    FINANCE ACT 2010