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  1. #874065

    (2) Má bhíonn an cúiteamh is iníoctha i mbás oibrí có-dhéanta den chnap-shuim do dhaoine fásta agus den chnap-shuim do leanbhaí le chéile agus gur mó ná sé chéad púnt iomlán na gcnapshuimeanna san, agus iad laigheaduithe fé mhír (1) den Riail seo más gá san sa chás, déanfar an deifríocht idir suim sé chéad púnt agus an t-iomlán san do roinnt ina dhá páirt go mbeidh an cothrom céanna eatorra bheidh idir an chnap-shuim do dhaoine fásta agus an chnap-shuim do leanbhaí agus déanfar méid is cóionann leis an bpáirt is mó aca san do bhaint as an gceann is mó de sna cnap-shuimeanna san agus méid is có-ionann leis an bpáirt eile aca san do bhaint as an gceann is lugha de sna cnapshuimeanna san.

    (2) Where the compensation payable in respect of the death of a workman consists of the adults' lump sum and the children's lump sum and the aggregate of the said lump sums, as reduced if the circumstances so require under paragraph (1) of this Rule, exceeds six hundred pounds, the difference between the sum of six hundred pounds and the said aggregate shall be divided into two parts, bearing to each other the same proportion as the adults' lump sum and the children's lump sum bear to each other, and an amount equal to the greater of such parts shall be deducted from the greater of such lump sum and an amount equal to the other such part shall be deducted from the lesser of such lump sums.

    Number 9 of 1934: WORKMEN'S COMPENSATION ACT, 1934

  2. #497749

    (i) déileálfar le cnapshuim (dá ngairtear ‘an chnapshuim chéadluaite’ san fho-alt seo) mar chnapshuim a íoctar roimh chnapshuim eile (dá ngairtear an ‘dara cnapshuim a luaitear’ san fho-alt seo) más ar an lá céanna a íoctar an chnapshuim chéadluaite roimh an dara cnapshuim a luaitear, agus

    (i) a lump sum (in this subsection referred to as the ‘firstmentioned lump sum’) shall be treated as paid before another lump sum (in this subsection referred to as the ‘second-mentioned lump sum’) if the first-mentioned lump sum is paid before the secondmentioned lump sum on the same day, and

    FINANCE ACT 2011

  3. #874063

    (b) má bhíonn an cúiteamh san có-dhéanta den chnap-shuim do dhaoine fásta agus den chnap-shuim do leanbhaí le chéile déanfar an tsuim do híocadh alos na fuascailte no an tsaortha san do roinnt ina dhá páirt go mbeidh an cothrom céanna eatorra bheidh idir an chnap-shuim do dhaoine fásta agus an chnap-shuim do leanbhaí agus déanfar méid is có-ionann leis an bpáirt is mó acu san do bhaint as an gceann is mó de sna cnapshuimeanna san agus méid is có-ionann leis an bpáirt eile acu san do bhaint as an gceann is lugha de sna cnap-shuimeanna san.

    ( b ) where the said compensation consists of both the adults' lump sum and the children's lump sum, the amount paid in respect of such redemption or release shall be divided into two parts bearing to each other the same proportion as the adults' lump sum and the children's lump sum bear to each other, and an amount equal to the greater of such parts shall be deducted from the greater of such lump sum and an amount equal to the other such part shall be deducted from the lesser of such lump sums.

    Number 9 of 1934: WORKMEN'S COMPENSATION ACT, 1934

  4. #983006

    (2) I gcás ina dtiocfaidh oifigeach nó seirbhíseach d'údarás óspidéil mheabhair-ghalar chun bheith i dteideal liúntas agus cnapshuim a dheonadh dhó faoin alt so agus ina mbeadh sé freisin, mura mbeadh an fo-alt so, i dteideal liúntais agus cnapshuime arna ndeonadh de bhun ailt 66 nó ailt 68 den Acht so, ní bheidh an t-oifigeach nó an seirbhíseach sin i dteideal an liúntais agus na cnapshuime is déanaí a luaitear ach, gan dochar d'alt 73 den Acht so, ní bheidh an liúntas agus an chnapshuim faoi seach a deonfar dó faoin alt so níos lú ná an liúntas agus an chnapshuim faoi seach a deonfaí dhó faoin alt san 66 nó faoin alt san 68 (pé acu é) mura mbeadh an fo-alt so.

    (2) Where an officer or servant of a mental hospital authority becomes entitled to be granted an allowance and lump sum under this section, and he would, but for this sub-section, also be entitled to an allowance and lump sum granted pursuant to section 66 or section 68 of this Act , such officer or servant shall not be entitled to the latter allowance and lump sum, but, without prejudice to section 73 of this Act , the allowance and lump sum which are granted to him under this section shall not be less respectively than the allowance and lump sum which he would have been granted under the said section 66 or the said section 68 (as the case may be) but for this sub-section.

    Number 19 of 1945: MENTAL TREATMENT ACT, 1945

  5. #874049

    (i) an méid do bheadh sa chnap-shuim do leanbhaí ar n-a háireamh fé fho-mhír (b) den mhír seo dá mbeadh an cúiteamh có-dhéanta den chnap-shuim do dhaoine fásta agus den chnap-shuim do leanbhaí le chéile, no

    (i) the amount of the children's lump sum calculated under sub-paragraph ( b ) of this paragraph, if the compensation had consisted of the adults' lump sum and the children's lump sum, or

    Number 9 of 1934: WORKMEN'S COMPENSATION ACT, 1934

  6. #874061

    (a) mara mbeidh sa chúiteamh i mbás an oibrí sin ach an chnap-shuim do dhaoine fásta no an chnap-shuim do leanbhaí laigheadófar an chnap-shuim do dhaoine fásta no an chnap-shuim do leanbhaí (pe'ca aca é) oiread agus is có-ionann leis an méid do híocadh alos na fuascailte no an tsaortha san;

    ( a ) where the compensation in respect of the death of such workman consists of the adults' lump sum only or of the children's lump sum only, the adults' lump sum or the children's lump sum (as the case may be) shall be reduced by an amount equal to the amount paid in respect of such redemption or release;

    Number 9 of 1934: WORKMEN'S COMPENSATION ACT, 1934

  7. #1238445

    (2) D'ainneoin aon fhorála eile atá san Acht seo, féadfaidh rialacháin faoin alt seo a fhoráil nach mbeidh duine lena mbaineann na rialacháin i dteideal íocaíochta seachtainiúla ar aon chor nó in aghaidh tréimhse sonraithe.

    (2) Notwithstanding any other provision of this Act, regulations under this section may provide that a person to whom the regulations apply shall not be entitled to a weekly payment either at all or for a specified period. [GA] Other payments to employees from Redundancy Fund. 32. —(1) When an employee claims that an employer is liable to pay to him a lump sum under section 19 and either that— [GA] ( a ) the employee has taken all reasonable steps (other than legal proceedings) to obtain the payment of the lump sum from the employer and the employer has refused or failed to pay it or has paid part of it and has refused or failed to pay the balance, or [GA] ( b ) the employer is insolvent and the whole or part of the lump sum remains unpaid, [GA] the employee may apply to the Minister for a payment Under this section. [GA] (2) If on an application under this section the Minister is satisfied that an employee is entitled to a lump sum under section 19 which remains unpaid either in whole or in part, the Minister shall pay to the employee out of the Redundancy Fund so much of the lump sum as remains unpaid. [GA]

    Number 21 of 1967: REDUNDANCY PAYMENTS ACT, 1967

  8. #150753

    a preserved pension and preserved lump sum may, on application by him, be paid to him-

    a preserved pension and preserved lump sum may, on application by him, be paid to him —

    Statutory Instruments: 1980

  9. #158449

    ciallaíonn "iarchomhalta" duine a bhí pósta an uair sin, a scoir dá phost mar fhostaí inphinsin agus ar dámhadh pinsean agus cnapshuim nó pinsean caomhnaithe agus cnapshuim chaomhnaithe dó;

    "former member" means a person who, being then married, retired from his position as a pensionable employee and was awarded a pension and lump sum, or preserved pension and lump sum;

    Statutory Instruments: 1980

  10. #158450

    ciallaíonn "cnapshuim" ach amháin san abairt "cnapshuim chaomhnaithe", aisce faoi mhír 10 den Phríomh-Scéim;

    "lump sum", except in the expression "preserved lump sum", means a gratuity under paragraph 10 of the Main Scheme;

    Statutory Instruments: 1980

  11. #158457

    ciallaíonn "cnapshuim chaomhnaithe" agus "pinsean caomhnaithe", faoi seach, cnapshuim agus pinsean is iníoctha de bhua mhír 12 den Phríomh-Scéim;

    "preserved lump sum" and "preserved pension" mean respectively a lump sum and a pension payable by virtue of paragraph 12 of the Main Scheme;

    Statutory Instruments: 1980

  12. #167193

    (c) Glan-Íocaíochtaí Iomarcaíochta cnapshuime.

    ( c ) Net lump-sum Redundancy Payments.

    Statutory Instruments: 1978

  13. #173291

    NA RIALACHÁIN UM ÍOCAÍOCHTAÍ IOMARCAÍOCHTA (CNAPSHUIM), 1981.

    REDUNDANCY PAYMENTS (LUMP SUM) REGULATIONS, 1981.

    Statutory Instruments: 1981

  14. #185277

    ciallaíonn "iarchomhalta" duine a scoir, agus é pósta an uair sin, óna phost mar fhostaí inphinsin agus a ndearnadh pinsean agus cnapshuim nó pinsean caomhnaithe agus cnapshuim a dhámhachtain dó;

    “former member” means a person who, being then married, retired from his position as a pensionable employee and was awarded a pension and lump sum or preserved pension and lump sum;

    Statutory Instruments: 1981

  15. #185278

    ciallaíonn "cnapshuim", ach amháin san abairt "cnapshuim chaomhnaithe", aisce faoi mhír 11 den phríomh-Scéim;

    “lump sum”, except in the expression “preserved lump sum”, means a gratuity under paragraph 11 of the Main Scheme;

    Statutory Instruments: 1981

  16. #185287

    ciallaíonn cnapshuim chaomhnaithe" agus "pinsean caomhnaithe”,faoi seach cnapshuim agus pinsean is iníoctha de bhua mhír 15 den Phriomh-Scéim;

    “preserved lump sum” and “preserved pension” mean respectively a lump sum and a pension payable by virtue of paragraph 15 of the Main Scheme;

    Statutory Instruments: 1981

  17. #301590

    Liúntas cnapshuime máithreachais (an Dlí maidir le Liúntais Teaghlaigh do Leanaí).

    Maternity lump sum allowance (Law on Family Allowances for Children).

    Regulation (EC) No 988/2009 of the European Parliament and of the Council of 16 September 2009 amending Regulation (EC) No 883/2004 on the coordination of social security systems, and determining the content of its Annexes

  18. #301607

    Deontas cnapshuime linbh.";

    Child lump sum grant.";

    Regulation (EC) No 988/2009 of the European Parliament and of the Council of 16 September 2009 amending Regulation (EC) No 883/2004 on the coordination of social security systems, and determining the content of its Annexes

  19. #345545

    cnapshuimeanna chun costais iomlána oibríochta, nó cuid díobh, a chumhdach".

    lump sums to cover all or part of the costs of an operation;";

    Regulation (EC) No 396/2009 of the European Parliament and of the Council of 6 May 2009 amending Regulation (EC) No 1081/2006 on the European Social Fund to extend the types of costs eligible for a contribution from the ESF

  20. #345549

    Ní rachaidh an chnapshuim dá dtagraítear i bpointe (iii) de phointe (b) thar EUR 50000".

    The lump sum referred to in point (iii) of point (b) shall not exceed EUR 50000.".

    Regulation (EC) No 396/2009 of the European Parliament and of the Council of 6 May 2009 amending Regulation (EC) No 1081/2006 on the European Social Fund to extend the types of costs eligible for a contribution from the ESF

  21. #345591

    cnapshuimeanna chun costais iomlána oibríochta, nó cuid díobh, a chumhdach.

    lump sums to cover all or part of the costs of an operation.

    Regulation (EC) No 397/2009 of the European Parliament and of the Council of 6 May 2009 amending Regulation (EC) No 1080/2006 on the European Regional Development Fund as regards the eligibility of energy efficiency and renewable energy investments in housing

  22. #345594

    Ní rachaidh an chnapshuim dá dtagraítear i bpointe (iii) thar EUR 50000.".

    The lump sum referred to in point (iii) shall not exceed EUR 50000.".

    Regulation (EC) No 397/2009 of the European Parliament and of the Council of 6 May 2009 amending Regulation (EC) No 1080/2006 on the European Regional Development Fund as regards the eligibility of energy efficiency and renewable energy investments in housing

  23. #227974

    Iarratas ar ordú cnapshuime le haghaidh caiteachas i ndáil le breith/ sochraid

    Application for lump sum order for birth/funeral expenses

    S.I. No. 93 of 1997: The District Court Rules

  24. #231236

    TOGHAIRM LE hAGHAIDH ORDÚ CNAPSHUIME MAIDIR LE CAITEACHAIS I nDÁIL LE *BREITH *AGUS *SOCHRAID

    SUMMONS FOR A LUMP SUM ORDER IN RESPECT OF *BIRTH *AND *FUNERAL EXPENSES

    S.I. No. 93 of 1997: The District Court Rules

  25. #231245

    ORDÚ CNAPSHUIME MAIDIR LE CAITEACHAIS I nDÁIL LE *BREITH *AGUS *SOCHRAID

    LUMP SUM ORDER IN RESPECT OF *BIRTH *AND *FUNERAL EXPENSES

    S.I. No. 93 of 1997: The District Court Rules

  26. #236352

    ar ordú cnapshuime le haghaidh caiteachas i ndáil le breith/sochraid, O.54, r.8

    for a lump sum order for birth/funeral expenses, O.54, r.8

    S.I. No. 93 of 1997: The District Court Rules

  27. #259044

    Orduithe cothabhála cnapshuime, O.59, r.4 (g) (ii)

    Lump sum maintenance orders, O.59, r.4 (g) (ii)

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

  28. #353942

    Deontas cnapshuime linbh.";

    Child lump sum grant.";

    Regulation (EC) No 988/2009 of the European Parliament and of the Council of 16 September 2009 amending Regulation (EC) No 883/2004 on the coordination of social security systems, and determining the content of its Annexes

  29. #353957

    Liúntas cnapshuime máithreachais (an Dlí maidir le Liúntais Teaghlaigh do Leanaí).

    Maternity lump sum allowance (Law on Family Allowances for Children).

    Regulation (EC) No 988/2009 of the European Parliament and of the Council of 16 September 2009 amending Regulation (EC) No 883/2004 on the coordination of social security systems, and determining the content of its Annexes

  30. #455243

    ciallaíonn “cnapshuim” íocaíocht chnapshuime nó aisce is iníoctha ar scor, ag aois pinsin chaomhnaithe nó ar bhás a fháil, faoi scéim pinsean seirbhíse poiblí;

    “lump sum” means a lump sum payment or gratuity payable on retirement, at a preserved pension age or on death, under a public service pension scheme;

    FINANCIAL EMERGENCY MEASURES IN THE PUBLIC INTEREST ACT 2010

  31. #476384

    Orduithe cothabhála cnapshuime.

    Lump sum maintenance orders.

    CIVIL PARTNERSHIP AND CERTAIN RIGHTS AND OBLIGATIONS OF COHABITANTS ACT 2010

  32. #476527

    Orduithe um íocaíochtaí tréimhsiúla agus orduithe cnapshuime.

    Periodical payments and lump sum orders.

    CIVIL PARTNERSHIP AND CERTAIN RIGHTS AND OBLIGATIONS OF COHABITANTS ACT 2010

  33. #477280

    (2) Is é a bheidh i méid nó i méid comhiomlán íocaíochta cnapshuime nó íocaíochtaí cnapshuime le creidiúnaí cothabhála faoi ordú faoin alt seo—

    (2) The amount or aggregate amount of a lump sum payment or of lump sum payments to a maintenance creditor under an order under this section shall be—

    CIVIL PARTNERSHIP AND CERTAIN RIGHTS AND OBLIGATIONS OF COHABITANTS ACT 2010

  34. #477282

    (3) Ní mó ná €6,350 méid nó méid comhiomlán íocaíochta cnapshuime nó íocaíochtaí cnapshuime dá bhforáiltear in ordú ón gCúirt Dúiche faoin alt seo.

    (3) The amount or aggregate amount of a lump sum payment or of lump sum payments provided for in an order of the District Court under this section shall not exceed €6,350.

    CIVIL PARTNERSHIP AND CERTAIN RIGHTS AND OBLIGATIONS OF COHABITANTS ACT 2010

  35. #477629

    (d) ordú cnapshuime más rud é go bhforáiltear leis, agus a mhéid a fhoráiltear leis, go n-íocfar an chnapshuim ina tráthchodanna, nó más rud é go gceanglaítear leis, agus a mhéid a cheanglaítear leis, go n-urrófar an céanna;

    (d) a lump sum order if and insofar as it provides for the payment of the lump sum by instalments or requires the payment of instalments to be secured;

    CIVIL PARTNERSHIP AND CERTAIN RIGHTS AND OBLIGATIONS OF COHABITANTS ACT 2010

  36. #496879

    Cáin ar chnapshuimeanna.

    Taxation of lump sums.

    FINANCE ACT 2011

  37. #497721

    “Cánachas ar chnapshuimeanna de bhreis ar an méid saor ó cháin.

    ‘‘Taxation of lump sums in excess of the tax free amount.

    FINANCE ACT 2011

  38. #497727

    forléireofar ‘cnapshuim barrachais’ de réir mhír (e);

    ‘excess lump sum’ shall be construed in accordance with paragraph(e);

    FINANCE ACT 2011

  39. #497747

    (c) Chun críocha an ailt seo, maidir le tagairtí do chnapshuim a íoctar le pearsa aonair, folaíonn siad tagairtí do chnapshuim a fhaigheann pearsa aonair, nó a thugtar, nó a chuirtear ar fáil, dó nó di, agus maidir le tagairtí do chnapshuim a íocadh le pearsa aonair, nó atá nó a bhí arna híoc le pearsa aonair, is dá réir sin a fhorléireofar iad.

    (c) For the purposes of this section references to a lump sum that is paid to an individual include references to a lump sum that is obtained by, given to, or made available to, an individual and references to a lump sum which was, or has, or had been paid to an individual shall be construed accordingly.

    FINANCE ACT 2011

  40. #497750

    (ii) ní dhéileálfar le cnapshuim mar chnapshuim a íoctar an tráth céanna le cnapshuim amháin eile nó níos mó agus, i gcás go ndéileálfaí leo amhlaidh murach an fo-alt seo, cinnfidh an phearsa aonair lena n-íocfar na cnapshuimeanna an t-ord ina measfar gur íocadh iad.

    (ii) a lump sum shall not be treated as paid at the same time as one or more than one other lump sum and, where but for this subsection they would be so treated, the individual to whom the lump sums are paid shall decide on the order in which they are to be deemed to be paid.

    FINANCE ACT 2011

  41. #497751

    (e) Chun críocha an ailt seo, is éard a bheidh sa chnapshuim barrachais, más ann, i leith cnapshuime a íoctar le pearsa aonair ar an dáta sonraithe nó dá éis (dá ngairtear ‘an chnapshuim reatha’ sa mhír seo)—

    (e) For the purposes of this section the excess lump sum, if any, in respect of a lump sum that is paid to an individual on or after the specified date (in this paragraph referred to as the ‘current lump sum’) shall be—

    FINANCE ACT 2011

  42. #497752

    (i) i gcás nár íocadh aon chnapshuim eile leis an bpearsa aonair an 7 Nollaig, 2005 nó dá éis, an méid dar mó an chnapshuim reatha ná an méid saor ó cháin, agus

    (i) where no other lump sum has been paid to the individual on or after 7 December 2005, the amount by which the current lump sum exceeds the tax free amount, and

    FINANCE ACT 2011

  43. #497753

    (ii) i gcás go ndearnadh, sular íocadh an chnapshuim reatha, cnapshuim amháin nó níos mó (dá ngairtear na ‘cnapshuimeanna is luaithe’ san alt seo) a íoc leis an bpearsa aonair, an 7 Nollaig, 2005, nó dá éis, ansin—

    (ii) where, before the current lump sum was paid, one or more than one lump sum had been paid to the individual on or after 7 December 2005 (in this section referred to as the ‘earlier lump sums’), then—

    FINANCE ACT 2011

  44. #497754

    (I) i gcás gur lú méid na gcnapshuimeanna is luaithe ná an méid saor ó cháin, an méid dar mó comhiomlán mhéideanna na gcnapshuimeanna is luaithe agus na cnapshuime reatha ná an méid saor ó cháin, agus

    (I) where the amount of the earlier lump sums is less than the tax free amount, the amount by which the aggregate of the amounts of the earlier lump sums and the current lump sum exceeds the tax free amount, and

    FINANCE ACT 2011

  45. #497755

    (II) i gcás go bhfuil méid na gcnapshuimeanna is luaithe agus an méid saor ó cháin comhionann nó gur mó é méid na gcnapshuimeanna is luaithe ná an méid saor ó cháin, méid na cnapshuime reatha.

    (II) where the amount of the earlier lump sums is equal to or greater than the tax free amount, the amount of the current lump sum.

    FINANCE ACT 2011

  46. #497756

    (2) I gcás go n-íocfar cnapshuim le pearsa aonair ar an dáta sonraithe nó dá éis, déanfar an chnapshuim barrachais a áireamh mar ioncam de chuid na pearsan aonair don bhliain chánach ina n-íoctar an chnapshuim agus beidh sí inmhuirearaithe i leith cánach ioncaim de réir fho-alt (3).

    (2) Where a lump sum is paid to an individual on or after the specified date, the excess lump sum shall be regarded as income of the individual for the tax year in which the lump sum is paid and shall be chargeable to income tax in accordance with subsection (3).

    FINANCE ACT 2011

  47. #497763

    (b) I gcás go n-eascróidh an chnapshuim barrachais de réir fho-alt (1)(e)(ii)(II) (sa mhéid gur mó méid na gcnapshuimeanna is luaithe agus dá dtagraítear san fho-alt sin ná an méid saor ó cháin), ansin—

    (b) Where the excess lump sum arises in accordance with subsection (1)(e)(ii)(II) (in so far as the amount of the earlier lump

    FINANCE ACT 2011

  48. #497767

    (ii) in aon chás eile, is díolaíochtaí iomchuí a bheidh sa chnapshuim barrachais.

    (ii) in any other case, the excess lump sum shall be relevant emoluments.

    FINANCE ACT 2011

  49. #497776

    (b) Amhéid arb amhlaidh, maidir le haon chuid de chnapshuim barrachais—

    (b) In so far as any part of an excess lump sum—

    FINANCE ACT 2011

  50. #497787

    (c) mionsonraí i dtaobh an tsocraithe pinsin iomchuí faoinar íocadh an chnapshuim as a n-eascróidh an chnapshuim barrachais,

    (c) details of the relevant pension arrangement under which the lump sum giving rise to the excess lump sum has been paid,

    FINANCE ACT 2011