#1301711
ciallaíonn “ús” ús bliantúil agus ús nach ús bliantúil;
"interest" means both annual or yearly interest and interest other than annual or yearly interest;
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9,992 toradh in 1,611 doiciméad
#1118388
(3) Ní scoirfidh leas de bheith ina leas iomchuí chun críocha na Caibidle seo de dhroim bunú aon léasa nó leasa eile a mbeidh an leas sin faoina réir, agus más leas léasachta an leas iomchuí agus go múchfar é mar gheall ar é a ghéilleadh, ná ar an duine a mbeidh teideal aige chuige d'fháil an leasa is leas frithdhílse ina leith, tiocfaidh an leas a gcumascfaidh an leas léasachta leis chun bheith, air sin, ina leas iomchuí.
(3) An interest shall not cease to be the relevant interest for the purposes of this Chapter by reason of the creation of any lease or other interest to which that interest is subject, and where the relevant interest is a leasehold interest and is extinguished by reason of the surrender thereof, or on the person entitled thereto acquiring the interest which is reversionary thereon, the interest into which that leasehold interest merges shall thereupon become the relevant interest.
#1225405
(3) Ní scoirfidh leas de bheith ina leas iomchuí chun críocha na Caibidle seo de dhroim bunú aon léasa nó leasa eile a mbeidh an leas sin faoina réir, agus más leas léasachta an leas iomchuí agus go múchfar é mar gheall ar é a ghéilleadh, ná ar an duine a mbeidh teideal aige chuige d'fháil an leasa is leas frithdhílse ina leith, tiocfaidh an leas a gcumascfaidh an leas léasachta leis chun bheith, air sin, ina leas iomchuí.
(3) An interest shall not cease to be the relevant interest for the purposes of this Chapter by reason of the creation of any lease or other interest to which that interest is subject, and where the relevant interest is a leasehold interest and is extinguished by reason of the surrender thereof, or on the person entitled thereto acquiring the interest which is reversionary thereon, the interest into which that leasehold interest merges shall thereupon become the relevant interest.
#764386
(d) Cialluíonn an focal “ús-ráta méaduithe” ús is mó ná an riail-ráta úis:
( d ) The expression "increased rate of interest" means interest exceeding the standard rate of interest;
#450905
(2) (a) (i) Faoi réir fhomhír (ii), i gcás gur bunaíodh leas in earraí dochorraithe roimh an 1 Iúil, 2008 in imthosca de shórt a thug gur bunaíodh agus gur coinníodh frithdhílse ar an leas sin (dá ngairtear “leas frithdhílse” san fho-alt seo), ansin measfar gur soláthar earraí dochorraithe nach muirearaítear cáin air aon diúscairt a dhéantar dá éis sin chuig duine eile ar an leas frithdhílse sin nó ar leas arna dhíorthú go hiomlán ón gcéanna, más rud é nach ndearna an duine a dhéanann an diúscairt sin dá éis sin na hearraí sin a fhorbairt, nó nár forbraíodh iad thar a cheann nó thar a ceann nó chun tairbhe dó nó di, ón dáta a bunaíodh an leas céadluaite.
(2) (a) (i) Subject to subparagraph (ii), where an interest in immovable goods was created prior to 1 July 2008 in such circumstances that a reversion on that interest (in this subsection referred to as a “reversionary interest”) was created and retained, then any subsequent disposal to another person of the reversionary interest or of an interest derived entirely from that reversionary interest shall be deemed to be a supply of immovable goods to which tax is not charged if, since the date the first-mentioned interest was created, those goods have not been developed by, on behalf of, or to the benefit of, the person making such subsequent disposal.
#1305927
—(1) I gcás ina ndéanfaidh duine ag a mbeidh leas seilbhe teoranta i maoin (dá ngairtear san alt seo an leas céadluaite) leas eile fós (dá ngairtear san alt seo an dara leas a luaitear) a ghlacadh sa mhaoin chéanna, mar bhronntanas inchánach nó mar oidhreacht inchánach, a dtagann dó dá dhroim gurb é úinéir iomlán na maoine é, déanfar luach inchánach an bhronntanais inchánach nó na hoidhreachta inchánach, arb é nó arb í an dara leas a luaitear é nó í ar an dáta luachála, a laghdú an méid arb é, ar an dáta sin, luach an leasa chéadluaite é, agus á ghlacadh gurb é an luach sin, arna fhionnadh de réir na Rialacha atá sa Chéad Sceideal, luach leasa theoranta—
—(1) Where a person, having a limited interest in possession in property (in this section referred to as the first-mentioned interest), takes a further interest (in this section referred to as the second-mentioned interest) in the same property, as a taxable gift or a taxable inheritance, in consequence of which he becomes the absolute owner of the property, the taxable value of the taxable gift or taxable inheritance of the second-mentioned interest at the valuation date shall be reduced by the value at that date of the first-mentioned interest, taking such value to be the value, ascertained in accordance with the Rules contained in the First Schedule, of a limited interest which—
#2940295
Áirítear leis an téarma ‘Sócmhainn Airgeadais’ urrús (mar shampla, sciar stoic i gcorparáid; comhpháirtíocht nó leas úinéireachta tairbhiúla i gcomhpháirtíocht nó in iontaobhas atá i seilbh fhorleathan nó atá á trádáil nó á thrádáil go poiblí; nóta, banna, banna neamhurraithe, nó fianaise eile ar fhéichiúnas), leas comhpháirtíochta, tráchtearra, babhtáil (mar shampla babhtálacha rátaí úis, babhtálacha airgeadraí, bonnbhabhtálacha, caidhpeanna rátaí úis, íosrátaí úis, babhtálacha tráchtearraí, babhtálacha cothromais, babhtálacha innéacs cothromais, agus comhaontuithe comhchosúla), Conradh Árachais nó Conradh Blianachta, nó aon leas (lena n-áirítear conradh todhchaíochtaí nó conradh réamhcheaptha nó rogha) in urrús, Cripteashócmhainn Intuairiscithe, leas comhpháirtíochta, tráchtearra, babhtáil, Conradh Árachais, nó Conradh Blianachta.
The term “Financial Asset” includes a security (for example, a share of stock in a corporation; partnership or beneficial ownership interest in a widely held or publicly traded partnership or trust; note, bond, debenture, or other evidence of indebtedness), partnership interest, commodity, swap (for example, interest rate swaps, currency swaps, basis swaps, interest rate caps, interest rate floors, commodity swaps, equity swaps, equity index swaps, and similar agreements), Insurance Contract or Annuity Contract, or any interest (including a futures or forward contract or option) in a security, Reportable Crypto-Asset, partnership interest, commodity, swap, Insurance Contract, or Annuity Contract.
#2940527
Áirítear le ‘Sócmhainn Airgeadais’ urrús (mar shampla, sciar stoic i gcorparáid; comhpháirtíocht nó leas úinéireachta tairbhiúla i gcomhpháirtíocht nó in iontaobhas atá i seilbh fhorleathan nó atá á trádáil nó á thrádáil go poiblí; nóta, banna, banna neamhurraithe, nó fianaise eile ar fhéichiúnas), leas comhpháirtíochta, tráchtearra, babhtáil (mar shampla babhtálacha rátaí úis, babhtálacha airgeadraí, bonnbhabhtálacha, caidhpeanna rátaí úis, íosrátaí úis, babhtálacha tráchtearraí, babhtálacha cothromais, babhtálacha innéacs cothromais, agus comhaontuithe comhchosúla), Conradh Árachais nó Conradh Blianachta, nó aon leas (lena n-áirítear conradh todhchaíochtaí nó conradh réamhcheaptha nó rogha) in urrús, Cripteashócmhainn Intuairiscithe, leas comhpháirtíochta, tráchtearra, babhtáil, Conradh Árachais, nó Conradh Blianachta.
“Financial Asset” includes a security (for example, a share of stock in a corporation; partnership or beneficial ownership interest in a widely held or publicly traded partnership or trust; note, bond, debenture, or other evidence of indebtedness), partnership interest, commodity, swap (for example, interest rate swaps, currency swaps, basis swaps, interest rate caps, interest rate floors, commodity swaps, equity swaps, equity index swaps, and similar agreements), Insurance Contract or Annuity Contract, or any interest (including a futures or forward contract or option) in a security, Reportable Crypto-Asset, partnership interest, commodity, swap, Insurance Contract, or Annuity Contract.
#450901
(b) I gcás go mbunaítear leas agus, ag dáta a bhunaithe, go bhfuil rogha amháin nó níos mó ina théarmaí maidir leis an duine ar ina fhabhar nó ina fabhar a bunaíodh an leas amhlaidh d’fhadú an leasa, ansin measfar gurb é atá sa leas sin leas don tréimhse ó dháta bunaithe an leasa sin go dtí an dáta a rachadh an leas sin in éag dá ndéanfaí na roghanna sin a fheidhmiú amhlaidh.
(b) Where an interest is created and, at the date of its creation, its terms contain one or more options for the person in whose favour the interest was so created to extend the interest, then that interest shall be deemed to be for the period from the date of creation of that interest to the date that that interest would expire if those options were so exercised.
#451002
(b) maidir le leas in earraí dochorraithe de réir bhrí alt 93 (seachas leas ruílse nó leas atá coibhéiseach le ruíleas) a bhunaigh duine inchánach roimh an 1 Iúil, 2008 agus a bhí ag duine inchánach an 1 Iúil, 2008 agus maidir leis an leas frithdhílse (de réir bhrí alt 93(2)) ar an leas sin go dtí go ngéilltear an leas sin tar éis an 1 Iúil, 2008.
(b) an interest in immovable goods within the meaning of section 93 (other than a freehold interest or a freehold equivalent interest) created by a taxable person prior to 1 July 2008 and held by a taxable person on 1 July 2008 and the reversionary interest (within the meaning of section 93(2)) on that interest until that interest is surrendered after 1 July 2008.
#451612
(c) folóidh tagairt d’ús tagairt d’ús is iníoctha faoi alt 114.
(c) a reference to interest shall include a reference to interest payable under section 114.
#459283
ciallaíonn “Tréimhse Úis” i ndáil le hIasacht, gach tréimhse trí mhí dar tús (agus lena n-áirítear) Dáta Íoca Úis agus dar críoch an chéad Dáta Íoca Úis eile dá éis sin (ach an dáta sin a eisiamh), ach amháin (i) maidir leis an gcéad Tréimhse Úis i leith na hIasachta sin dar tús (agus lena n-áirítear) Dáta Eisíoca na hIasachta sin agus dar críoch an chéad Dáta Íoca Úis i ndiaidh an Dáta Eisíoca sin (ach an dáta sin a eisiamh) agus (ii) maidir le haon tréimhse úis bhriste i gcás go ndéantar Iasacht a luathú nó a aisíoc ar shlí eile ar dháta seachas an dáta deireanach dá Téarma sceidealta.
“Interest Period” means, in relation to a Loan, each three month period commencing on (and including) an Interest Payment Date and ending on (but excluding) the next Interest Payment Date, except for (i) the first Interest Period in respect of such Loan which shall commence on (and include) the Disbursement Date thereof and end on (but exclude) the first Interest Payment Date following such Disbursement Date and (ii) any broken interest period in the event that a Loan is accelerated or otherwise repaid on a date other than the last day of its scheduled Term.
#459303
Beidh ús fabhraithe iníoctha de réir an Ráta Úis a chinnfear don tréimhse iomchuí; agus
Accrued interest shall be payable at the Interest Rate determined for the relevant period; and
#459609
(1) saindéarfar an EURIBOR le haghaidh na Tréimhse Úis mar ráta úis bliantúil.
(1) the EURIBOR for the Interest Period shall be expressed as an annual interest rate.
#468053
(a) leas tairbhiúil, cibé acu is comhleas é nó nach ea, in infheistíocht amháin, nó
(a) a beneficial interest, whether or not a joint interest, in one investment, or
#473589
(c) le leas an phobail agus leas tomhaltóirí.
(c) the public interest and the interest of consumers.
#484181
(c) aon leas, seachas leas dlíthiúil nó tairbhiúil;
(c) any interest, other than a legal or beneficial interest;
#484637
(a) faoi réir cibé ráta úis is cuí leis nó léi, nó gan a bheith faoi ús,
(a) bearing interest at such rate as he or she thinks fit, or no interest,
#484645
(a) faoi réir cibé ráta úis is cuí léi nó leis, nó gan a bheith faoi ús,
(a) bearing interest at such rate as it thinks fit, or no interest,
#485625
(ii) go bhfuil leas aige nó aici i dtalamh eile, nó rogha leas den chineál sin a fháil,
(ii) holds an interest in other land, or an option to acquire such an interest,
#487178
(c) aon leas, seachas leas dlíthiúil nó tairbhiúil, sa tsócmhainn nó sa dliteanas;
(c) any interest, other than a legal or beneficial interest, in the asset or liability;
#509945
Tairiscintí rátaí úis a chinneadh agus rátaí úis a roghnú
Determination of Interest Rate Offers and Selection of Interest Rates
#573256
Déantar na híocaíochtaí úis a thaifeadadh mar ús sna cuntais dáilte phríomha ioncaim.
The interest payments are recorded as interest in the primary distribution of income account.
#574015
I gcás nach n-íoctar ús fabhraithe agus é dlite, bíonn riaráistí úis ann.
When accrued interest is not paid when due, it gives rise to interest arrears.
#574215
Tá ús agus/nó íocaíochtaí príomhshuime urrús fiachais ar ráta úis athraitheach nasctha leo seo a leanas:
Variable interest rate debt securities have their interest and/or principal payments linked to:
#576973
Déantar an t-ús a ríomh tar éis fhóirdheontais an ráta úis a ath-leithdháileadh ar na faighteoirí.
The interest is calculated after reallocation of interest rate subsidies to the recipients.
#587023
Ní bheidh leas an tionscnóra faoi réir leas an infheisteora.
The originator's interest shall not be subordinate to the investors' interest.
#594014
Ba cheart go measfadh údaráis inniúla gur chun leasa an phobail iad tionscadail leasa choitinn.
Projects of common interest should be considered by competent authorities as being in the public interest.
#614187
(b) i gcás gur leas láithreach an leas agus go bhfuil aon leas eile i scaireanna ar marthain nó, in aon chás, i gcás go raibh leas eile sna scaireanna ar marthain le linn na tréimhse 3 bliana sin tráth ar bith nuair a bhí a leas féin ar marthain, cibé sonraí a thabhairt (chomh fada agus is eol dó) maidir leis an leas eile sin a cheanglófar leis an bhfógra,
(b) where the interest is a present interest and any other interest in shares subsists or, in any case, where another interest in the shares subsisted during that 3 year period at any time when his own interest subsisted, to give (so far as lies within his knowledge) such particulars with respect to that other interest as may be required by the notice,
#614343
(b) i gcás gur leas láithreach an leas agus go bhfuil aon leas eile sna scaireanna nó sna bintiúir ar marthain nó, in aon chás, i gcás go raibh leas eile sna scaireanna nó sna bintiúir ar marthain le linn na tréimhse sin tráth ar bith nuair a bhí a leas féin ar marthain, cibé sonraí a thabhairt, chomh fada agus is eol dó, maidir leis an leas eile sin a cheanglófar leis an ordú;
(b) where the interest is a present interest and any other interest in the shares or debentures subsists or, in any case, where another interest in the shares or debentures subsisted during that period at any time when his own interest subsisted, to give so far as lies within his knowledge such particulars with respect to that other interest as may be required by the order;
#614358
(ii) aon leas nó cineál leasa i scaireanna nó i mbintiúir,
(ii) any interest or class of interest in shares or debentures,
#642342
Ós rud é nach féidir leis na Ballstáit cuspóirí an Rialacháin seo, eadhon ról na hiniúchóireachta reachtúla maidir le heintitis leasa phoiblí a shoiléiriú agus a shainiú níos fearr, an fhaisnéis a chuireann an t-iniúchóir reachtúil nó an gnólacht iniúchóireachta ar fáil don eintiteas a ndéantar iniúchóireacht air, d'infheisteoirí agus do gheallsealbhóirí eile a fheabhsú, na bealaí cumarsáide idir iniúchóirí agus maoirseoirí eintitis leasa phoiblí a fheabhsú, aon choinbhleacht leasa ag éirí as soláthar seirbhísí neamh-iniúchóireachta d'eintitis leasa phoiblí a chosc, baol aon choinbhleacht leasa ionchasach ag éirí as an gcóras láithreach ar dá réir a roghnaíonn agus a íocann an t-iniúchaí an t-iniúchóir nó as an mbagairt ó róchaidreamh a mhaolú, malartú iniúchóra reachtúil nó gnólachta iniúchóireachta agus rogha iniúchóra reachtúil agus gnólachta iniúchóireachta d'eintitis leasa phoiblí a éascú, rogha iniúchóirí reachtúla agus gnólachtaí iniúchóireachta d'eintitis leasa phoiblí a leathnú agus éifeachtúlacht, neamhspleáchas agus comhsheasmhacht rialála agus formhaoirseachta iniúchóirí reachtúla agus gnólachtaí iniúchóireachta a sholáthraíonn iniúchóireachtaí reachtúla d'eintitis leasa phoiblí a fheabhsú lena n-áirítear maidir le comhar ag leibhéal an Aontais, a ghnóthú go leordhóthanach ach gur féidir, de bharr a bhfairsinge, iad a ghnóthú níos fearr ar leibhéal an Aontais, féadfaidh an tAontas bearta a ghlacadh, i gcomhréir le prionsabal na coimhdeachta a leagtar amach in Airteagal 5 den Chonradh ar an Aontas Eorpach.
Since the objectives of this Regulation, namely clarifying and better defining the role of statutory audit regarding public-interest entities, improving the information that the statutory auditor or the audit firm provides to the audited entity, investors and other stakeholders, improving the communication channels between auditors and supervisors of public-interest entities, preventing any conflict of interest arising from the provision of non-audit services to public-interest entities, mitigating the risk of any potential conflict of interest due to the existing system whereby the auditee selects and pays the auditor or the familiarity threat, facilitating the switching of, and the choice of a statutory auditor or an audit firm to public-interest entities, broadening the choice of statutory auditors and audit firms for public-interest entities and improving the effectiveness, independence and consistency of the regulation and oversight of statutory auditors and audit firms providing statutory audits to public-interest entities including as regards cooperation at Union level, cannot be sufficiently achieved by the Member States but can rather, by reason of their scale, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
#729707
☐ Caipitliú úis (má tá feidhm ag caipitliú úis, tabhair sonraí):
☐ Capitalisation of interest (if capitalisation of interest is applicable, please provide details):
#837729
(4) Má deintear ordú fén alt so chun dividenda as bannaí talmhan d'íoc, féadfaidh an Coimisinéir Breithiúntais, ar a iarraidh sin d'éinne le n-a mbaineann, praghas fuascailte aon leasa uachtaraigh no ceana d'aon leas uachtarach, a chífear an uair sin do bheith ag déanamh deifre don airgead cheannaigh go seasuíonn na bannaí talmhan san ina ionad, do shocrú agus féadfaidh chuige sin aon leas uachtarach den tsórt san do chionroinnt, agus leis sin beidh ús do réir ceathair go leith per cent. per annum, ar an bpraghas fuascailte socrófar amhlaidh, iníoctha leis an té bheidh i seilbh no ag fáil ioncuim an leasa uachtaraigh sin ag an té dá ndleaghair an leas uachtarach san do ghlana agus glacfar leis an íoc úis sin mar shásamh san ioncum a bheidh ag teacht dlite as an leas uachtarach san gur ina thaobh do socruíodh amhlaidh an praghas fuascailte sin.
(4) Where an order under this section for the payment of dividends on land bonds has been made, the Judicial Commissioner may, on the application of any interested person, fix the redemption price of any superior interest or of an apportioned part of any superior interest which then appears to affect the purchase-money represented by such land bonds, and may for that purpose apportion any such superior interest, and thereupon interest at the rate of four and one-half per cent per annum on the redemption price so fixed shall be payable to the person in possession or receipt of the income of such superior interest by the person liable to discharge such superior interest and such payment of interest shall be taken in satisfaction of the accruing income of such superior interest in respect of which such redemption price was so fixed.
#877904
—I gcás duine ar bith (dá ngairmtear an duine marbh san alt so) do cheannach blianachta no leasa eile no dá chur san ar fáil, pe'ca ina aonar é no in éineacht no tré shocrú le duine ar bith eile, is amhlaidh a déanfar méid an leasa thairbhigh no an leasa eile bheidh ann ar éag an duine mhairbh, más ar dháta no tar éis dáta an Achta so do rith éagfaidh an duine marbh, d'fháil amach, chun crícheanna míre (d) d'fho-alt (1) d'alt 2 den Finance Act, 1894, gan áird do thabhairt ar aon leas feitheamhach, sa bhlianacht no sa leas san, do bhí ag an té thiocfaidh amhlaidh chun bheith i dteideal an leasa thairbhigh sin ar éag an duine mhairbh.
—Where an annuity or other interest is purchased or provided by a person (in this section referred to as the deceased), either by himself alone or in concert or by arrangement with any other person, the extent of the beneficial interest in such annuity or other interest on the death of the deceased shall, where the deceased dies on or after the date of the passing of this Act, be ascertained, for the purposes of paragraph (d) of sub-section (1) of section 2 of the Finance Act, 1894, without regard to any expectant interest which the person who so becomes entitled to such beneficial interest on such death may have had in such annuity or other interest before such death.
#1292445
(4) (a) Ní fhaibhreoidh aon ghnóchan inmhuirearaithe ar leas a dhiúscairt a bunaíodh le socraíocht nó a d'éirigh faoi shocraíocht (lena n-áirítear, go háirithe, blianacht nó leas saoil, agus an fhrithdhílse i leith blianachta nó leasa saoil) ag an duine ar ar mhaithe leis a bunaíodh an leas le téarmaí na socraíochta nó ag aon duine eile ach amháin duine a fuair, nó a fuair a theideal ó dhuine a fuair, an leas ar chomaoin in airgead nó luach airgid, seachas comaoin ar leas eile í faoin tsocraíocht.
(4) ( a ) No chargeable gain shall accrue on the disposal of an interest created by or arising under a settlement (including, in particular, an annuity or life interest, and the reversion to an annuity or life interest) by the person for whose benefit the interest was created by the terms of the settlement or by any other person except one who acquired, or derives his title from one who acquired, the interest for a consideration in money or money's worth, other than consideration consisting of another interest under the settlement.
#1304123
scriosfar “díbhinne nó úis i leith an stoic, na scaireanna, nó” i mír (b) agus cuirfear “úis i leith” ina ionad;
for "interest" in paragraph (a) there shall be substituted "payment of interest";
#1304167
scriosfar “díbhinne nó úis i leith an stoic, na scaireanna, nó” i mír (b) agus cuirfear “úis i leith” ina ionad;
for "interest" in paragraph (a) there shall be substituted "payment of interest";
#1305262
(b) aon leas eile nach leas iomlán;
( b ) any other interest which is not an absolute interest,
#1306012
Nuair a dhéanann leas seilbhe de leas i bpolasaí árachais.
When interest in assurance policy becomes interest in possession.
#1312866
ciallaíonn “leas” aon eastát, ceart, teideal nó leas eile, dlíthiúil nó cothromasach;
"interest" means any estate, right, title or other interest, legal or equitable;
#1379181
(a) a údaróidh ús a thabhairt ar ús, ná
( a ) shall authorise the giving of interest on interest, or
#1399680
(ii) aon leas eile nach leas iomlán;
(ii) any other interest which is not an absolute interest;
#1433448
ciallaíonn “ús iomchuí” aon ús nó dáileadh eile—
"relevant interest" means any interest or other distribution which—
#1433547
(b) cumasc leasa den sórt sin in uasleas,
( b ) the merger of such an interest in a superior interest,
#1443845
ciallaíonn “ráta úis srathach” an ráta úis ar iasacht i gcás—
"tiered interest rate" means the rate of interest on a loan where such rate—
#1491150
(a) ciallaíonn “ráta úis srathach” an ráta úis ar iasacht i gcás—
( a ) "tiered interest rate" means the rate of interest on a loan where the rate—
#1517727
(b) i gcás gur leas láithreach an leas agus go bhfuil aon leas eile i scaireanna ar marthain nó, in aon chás, i gcás go raibh leas eile sna scaireanna ar marthain le linn na tréimhse 3 bliana sin tráth ar bith nuair a bhí a leas féin ar marthain, cibé sonraí a thabhairt (chomh fada agus is eol dó) maidir leis an leas eile sin a cheanglófar leis an bhfógra,
( b ) where the interest is a present interest and any other interest in shares subsists or, in any case, where another interest in the shares subsisted during that 3 year period at any time when his own interest subsisted, to give (so far as lies within his knowledge) such particulars with respect to that other interest as may be required by the notice,
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(b) i gcás gur leas láithreach an leas agus go bhfuil aon leas eile sna scaireanna nó sna bintiúir ar marthain nó, in aon chás, i gcás go raibh leas eile sna scaireanna nó sna bintiúir ar marthain le linn na tréimhse sin tráth ar bith nuair a bhí a leas féin ar marthain, cibé sonraí a thabhairt, chomh fada agus is eol dó, maidir leis an leas eile sin a cheanglófar leis an ordú;
( b ) where the interest is a present interest and any other interest in the shares or debentures subsists or, in any case, where another interest in the shares or debentures subsisted during that period at any time when his own interest subsisted, to give so far as lies within his knowledge such particulars with respect to that other interest as may be required by the order;
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(ii) aon leas nó cineál leasa i scaireanna nó i mbintiúir,
(ii) any interest or class of interest in shares or debentures,