#1483959
ciallaíonn “gnóthas comhinfheistíochta sonraithe” gnóthas comhinfheistíochta—
"specified collective investment undertaking" means a collective investment undertaking—
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#1484009
(5) (a) Más rud é, maidir le gnóthas comhinfheistíochta nach gnóthas comhinfheistíochta sonraithe—
( 5 ) ( a ) Where a collective investment undertaking, which is not a specified collective investment undertaking—
#451810
(a) gnóthas comhinfheistíochta arna mhíniú in alt 172A den Acht Comhdhlúite Cánacha, 1997;
(a) a collective investment undertaking as defined in section 172A of the Taxes Consolidation Act 1997;
#466773
(i) gnóthas comhinfheistíochta de réir bhrí alt 172A,
(i) a collective investment undertaking within the meaning of section 172A,
#466986
ciallaíonn ‘gnóthas comhinfheistíochta’—
‘collective investment undertaking’ means—
#466987
(i) gnóthas comhinfheistíochta de réir bhrí alt 734, nó
(i) a collective investment undertaking within the meaning of section 734, or
#467011
(b) Sa Chaibidil seo agus i Sceideal 2A, aon tagairtí do dháileadh iomchuí a dhéanamh ag cuideachta, nó do dháileadh iomchuí a dhéanfaidh cuideachta, nó do dháileadh iomchuí a fháil ó chuideachta, faoi seach, ní fholaíonn siad tagairtí do dháileadh iomchuí a dhéanamh ag gnóthas comhinfheistíochta, nó do dháileadh iomchuí a dhéanfaidh gnóthas comhinfheistíochta, nó do dháileadh iomchuí a fháil ó ghnóthas comhinfheistíochta.
(b) In this Chapter and in Schedule 2A, references to the making of a relevant distribution by a company, or to a relevant distribution to be made by a company, or to the receipt of a relevant distribution from a company do not include, respectively, references to the making of a relevant distribution by a collective investment undertaking, or to a relevant distribution to be made by a collective investment undertaking, or to the receipt of a relevant distribution from a collective investment undertaking.
#467255
Dearbhú a bheidh le déanamh ag gnóthas comhinfheistíochta
Declaration to be made by collective investment undertaking
#467258
(e) ina mbeidh ainm agus uimhir thagartha cánach an ghnóthais comhinfheistíochta,
(e) contains the name and tax reference number of the collective investment undertaking,
#467435
"ciallaíonn ‘gnóthas comhinfheistíochta’—
"'a collective investment undertaking’ means—
#467449
(b) gnóthas comhinfheistíochta;",
(b) a collective investment undertaking;",
#493924
(a) gnóthas comhinfheistíochta arna mhíniú in alt 172A den Acht Comhdhlúite Cánacha 1997;
(a) a collective investment undertaking as defined in section 172A of the Taxes Consolidation Act 1997;
#495895
(e) gnóthas comhinfheistíochta a mhargaíonn a aonaid nó a scaireanna nó a thairgeann iad ar shlí eile,
(e) a collective investment undertaking that markets or otherwise offers its units or shares,
#568329
ciallaíonn "ciste caipitil fiontair cáilitheach" gnóthas comhinfheistíochta ar fíor na nithe seo a leanas ina thaobh:
"qualifying venture capital fund" means a collective investment undertaking that:
#568339
nach gnóthas comhinfheistíochta é féin é;
is not itself a collective investment undertaking;
#568741
ciallaíonn "ciste fiontraíochta sóisialta cáilitheach" gnóthas comhinfheistíochta:
"qualifying social entrepreneurship fund" means a collective investment undertaking that:
#694871
Torthaí athinfheistíochta comhthaobhachta in airgead tirim don ghnóthas comhinfheistíochta.
Cash collateral reinvestment returns to the collective investment undertaking.
#712744
“Chun críocha phointe (b), idirbhearta a fhorghníomhaítear i scaireanna nó in ionstraimí fiachais de chuid eisitheora nó i ndíorthaigh nó ionstraimí airgeadais eile atá nasctha leo ag bainisteoirí gnóthais comhinfheistíochta ina bhfuil infheistiú déanta ag an duine ar a bhfuil freagrachtaí bainistíochta nó ag duine atá i ndlúthchomhlachas leis, ní gá iad a fhógairt sa chás ina bhfuil bainisteoir an ghnóthais comhinfheistíochta ag feidhmiú dá lánrogha agus gur rud é sin a fhágann nach bhfuil an bainisteoir ag fáil aon teagaisc ná moltaí, go díreach nó go hindíreach ó infheisteoirí sa ghnóthas comhinfheistíochta sin, i dtaobh chomhdhéanamh na punainne.”.
‘For the purposes of point (b), transactions executed in shares or debt instruments of an issuer or derivatives or other financial instruments linked thereto by managers of a collective investment undertaking in which the person discharging managerial responsibilities or a person closely associated with them has invested do not need to be notified where the manager of the collective investment undertaking operates with full discretion, which excludes the manager receiving any instructions or suggestions on portfolio composition directly or indirectly from investors in that collective investment undertaking.’.
#753360
ciallaíonn “aonaid gnóthais comhinfheistíochta” urrúis arna n-eisiúint ag gnóthas comhinfheistíochta lena léirítear cearta na rannpháirtithe chun sócmhainní gnóthais den sórt sin;
‘units of a collective investment undertaking’ means securities issued by a collective investment undertaking as representing the rights of the participants in such an undertaking over its assets;
#1483916
ciallaíonn “gnóthas comhinfheistíochta”—
"collective investment undertaking" means—
#1483924
tá le “cuideachta cháilithe” i ndáil le haon ghnó de chuid gnóthais chomhinfheistíochta a sheoltar—
"qualified company" has, in relation to any business of a collective investment undertaking carried on in—
#1483991
(b) chun dáileadh a fháil ó ghnóthas comhinfheistíochta;
[GA] a collective investment undertaking;
#1484036
i gcás inar gnóthas comhinfheistíochta sonraithe an t-iontaobhas aonad cáilitheach freisin, agus
where the qualifying unit trust is also a specified collective investment undertaking, and
#1484060
(a) i gcás gnóthais chomhinfheistíochta shonraithe, amhail ar agus ó dháta rite an Achta seo, agus [EN]
( a ) in the case of a specified collective investment undertaking, the passing of this Act, and
#1798360
gnóthas comhinfheistíochta (GC);
a collective investment undertaking (CIU);
#2067517
Na catagóirí sócmhainní, na hinfháltais agus na díorthaigh laistigh den ghnóthas comhinfheistíochta a shainaithint.
Identify the assets categories, receivables and derivatives within the collective investment undertaking.
#2486091
“FÍOR” — is gnóthas comhinfheistíochta é an sealbhóir suímh a dhéanann cinntí infheistíochta neamhspleácha
“TRUE” – the position holder is a collective investment undertaking that makes independent investment decisions
#2486092
“BRÉAGACH” — ní gnóthas comhinfheistíochta é an sealbhóir suímh a dhéanann cinntí infheistíochta neamhspleácha
“FALSE” – the position holder is not a collective investment undertaking that makes independent investment decisions
#2486888
De mhaolú ar mhír 1, ní dhéanfaidh máthairghnóthas gnóthais comhinfheistíochta ná, i gcás ina bhfuil cuideachta bhainistíochta ceaptha ag an ngnóthas comhinfheistíochta, máthairghnóthas na cuideachta bainistíochta sin, na suíomhanna i ndíorthaigh tráchtearraí a chomhiomlánú in aon ghnóthas comhinfheistíochta i gcás nach bhfuil tionchar aige ar aon bhealach ar na cinntí infheistíochta i leith oscailt, sealbhú nó dúnadh na suíomhanna sin.
By way of derogation from paragraph 1, the parent undertaking of a collective investment undertaking or, where the collective investment undertaking has appointed a management company, the parent undertaking of that management company, shall not aggregate the positions in commodity derivatives in any collective investment undertaking where it does not in any way influence the investment decisions in respect of opening, holding or closing those positions.
#2756108
Na catagóirí sócmhainní, na hinfháltais agus na díorthaigh laistigh den ghnóthas comhinfheistíochta a shainaithint.
Identify the assets categories, receivables and derivatives within the collective investment undertaking.
#694876
Sonraí maidir le fáltais agus costas i dtaca le gach cineál IMU agus le babhtálacha an toraidh iomláin á miondealú idir an gnóthas comhinfheistíochta, bainisteoir an ghnóthais comhinfheistíochta agus tríú páirtithe (e.g. an gníomhaí a thugann an iasacht) i dtéarmaí iomlána agus mar chéatadán de na fáltais fhoriomlána a ghineann an cineál sin IMUanna agus babhtálacha an toraidh iomláin
Data on return and cost for each type of SFTs and total return swaps broken down between the collective investment undertaking, the manager of the collective investment undertaking and third parties (e.g. agent lender) in absolute terms and as a percentage of overall returns generated by that type of SFTs and total return swaps
#712739
gurb é atá san ionstraim airgeadais aonad nó scair i ngnóthas comhinfheistíochta ina bhfuil an neamhchosaint ar scaireanna nó ionstraimí fiachais an eisitheora ag leibhéal nach bhfuil níos mó ná 20 % de na sócmhainní arna sealbhú ag an ngnóthas comhinfheistíochta;
the financial instrument is a unit or share in a collective investment undertaking in which the exposure to the issuer's shares or debt instruments does not exceed 20 % of the assets held by the collective investment undertaking;
#712741
gurb é atá san ionstraim airgeadais aonad nó scair i ngnóthas comhinfheistíochta nó go soláthraíonn sí neamhchosaint ar phunann sócmhainní agus nach feasach don duine ar a bhfuil freagrachtaí bainistíochta nó do dhuine atá i ndlúthchomhlachas le duine den sórt sin, agus nach bhféadfadh sé go mbeadh fios acu, cad é comhdhéanamh nó neamhchosaint infheistíochta an ghnóthais comhinfheistíochta sin nó na punainne sócmhainní a mhéid a bhaineann le scaireanna nó ionstraimí fiachais an eisitheora, agus thairis sin nach bhfuil aon chúis ann chun go gcreidfeadh an duine sin go bhfuil scaireanna nó ionstraimí fiachais an eisitheora níos airde ná na tairseacha i bpointe (a) nó i bpointe (b).
the financial instrument is a unit or share in a collective investment undertaking or provides exposure to a portfolio of assets and the person discharging managerial responsibilities or person closely associated with such a person does not know, and could not know, the investment composition or exposure of such collective investment undertaking or portfolio of assets in relation to the issuer's shares or debt instruments, and furthermore there is no reason for that person to believe that the issuer's shares or debt instruments exceed the thresholds in point (a) or (b).
#1483934
ciallaíonn “ioncam iomchuí”, i ndáil le gnóthas comhinfheistíochta, aon mhéideanna ioncaim, brabús nó gnóchan a eascraíonn chuig an ngnóthas comhinfheistíochta, nó is infhaighte aige, ar méideanna ioncaim, brabús nó gnóchan iad—
"relevant income" means, in relation to a collective investment undertaking, any amounts of income, profits or gains which arise to or are receivable by the collective investment undertaking being amounts of income, profits or gains—
#1483944
ciallaíonn “íocaíocht iomchuí” íocaíocht a dhéanfaidh gnóthas comhinfheistíochta le sealbhóir aonad de bhíthin cearta a tugadh don sealbhóir aonad de thoradh aonad nó aonaid a shealbhú sa ghnóthas comhinfheistíochta, seachas íocaíocht a dhéanfar i ndáil le haonad a chealú, a fhuascailt nó a athcheannach;
"relevant payment" means a payment made to a unit holder by a collective investment undertaking by reason of rights conferred on the unit holder as a result of holding a unit or units in the collective investment undertaking, other than a payment made in respect of the cancellation, redemption or repurchase of a unit;
#1484020
(6) (a) I gcás ina bhfaighidh sealbhóir aonad íocaíocht iomchuí ó ghnóthas comhinfheistíochta nach gnóthas comhinfheistíochta sonraithe, agus go mbeidh cáin chuí asbhainte ón íocaíocht, nó ó na brabúis iomchuí nó ón gcuid díobh as a ndéantar an íocaíocht, ansin—
( 6 ) ( a ) Where a unit holder receives a relevant payment from a collective investment undertaking, which is not a specified collective investment undertaking, and appropriate tax has been deducted from the payment, or from the relevant profits, or part thereof, out of which the payment is made, then the unit holder shall—
#1484044
maidir le hiontaobhas aonad cáilitheach den sórt sin nó le diúscairt aonad cáilitheach den sórt sin san iontaobhas aonad cáilitheach, i gcás inar gnóthas comhinfheistíochta an t-iontaobhas aonad cáilitheach ach nach gnóthas comhinfheistíochta sonraithe é freisin.
to such a qualifying unit trust or to the disposal of such qualifying units in the qualifying unit trust, where the qualifying unit trust is a collective investment undertaking without also being a specified collective investment undertaking.
#1484061
(b) i gcás aon ghnóthais chomhinfheistíochta eile, amhail ar an agus ón 6ú lá d'Aibreán, 1990, nó cibé lá is luaithe ná sin, ach nach luaithe ná an 6ú lá d'Aibreán, 1989, ar a gcomhaontóidh na Coimisinéirí Ioncaim i scríbhinn le haon ghnóthas comhinfheistíochta eile den sórt sin maidir leis an ngnóthas sin.
( b ) in the case of any other collective investment undertaking, the 6th day of April, 1990, or such earlier day, not being earlier than the 6th day of April, 1989, as the Revenue Commissioners may agree to in writing with any such other collective investment undertaking in respect of that undertaking.
#1486275
(2) Le héifeacht ón 5ú lá d'Aibreán, 1990, ní mór do ghnóthas comhinfheistíochta, nach gnóthas comhinfheistíochta sonraithe, tuairisceán a thabhairt don Ard-Bhailitheoir, laistigh de 15 lá ón 5ú lá d'Aibreán gach bliain, maidir leis na méideanna go léir ar ceanglaíodh air, de bharr alt 18 (5), cáin a asbhaint uathu sa bhliain dar chríoch an dáta sin agus maidir le méid na cánach cuí a ceanglaíodh air a asbhaint ó na méideanna sin.
(2) A collective investment undertaking, which is not a specified collective investment undertaking, shall, with effect from the 5th day of April, 1990, make, within 15 days from the 5th day of April each year, a return to the Collector-General of all amounts from which it was required, by reason of section 18 (5) to deduct tax in the year ending on that date and the amount of appropriate tax which it was required to deduct from those amounts.
#1486277
(3) An cháin chuí a cheanglaítear a bheith ar áireamh i dtuairisceán, beidh sí dlite agus iníoctha an tráth faoina mbeidh an tuairisceán le tabhairt agus íocfaidh an gnóthas comhinfheistíochta leis an Ard-Bhailitheoir í, agus beidh an cháin chuí a bheidh dlite amhlaidh iníoctha ag an ngnóthas comhinfheistíochta gan measúnacht a bheith déanta;
(3) The appropriate tax required to be included in a return shall be due and payable at the time by which the return is to be made and shall be paid by the collective investment undertaking to the Collector General, and the appropriate tax so due shall be payable by the collective investment undertaking without the making of an assessment;
#1486311
I gcás ina ndéanfaidh gnóthas comhinfheistíochta, seachas gnóthas comhinfheistíochta sonraithe, íocaíocht iomchuí óna mbeidh an cháin chuí inasbhainte de réir alt 18 (5), nó óna mbeadh sí inasbhainte amhlaidh mura mbeadh forálacha mhíreanna (a) agus (b) den mhíniú ar an gcáin chuí atá in alt 18 (1), tabharfaidh sé don sealbhóir aonad lena ndéantar an íocaíocht iomchuí ráiteas ina dtaispeánfar—
Where a collective investment undertaking, other than a specified collective investment undertaking, makes a relevant payment from which the appropriate tax is deductible in accordance with section 18 (5), or would be so deductible but for the provisions of paragraphs (a) and (b) of the definition of the appropriate tax contained in section 18 (1), it shall give to the unit holder to whom the relevant payment is made a statement showing—
#1663367
Ní fhéadfar an t-ainmniúchán “ELTIF” nó “ciste infheistíochta fadtéarmaí Eorpach” i dtaca le gnóthas comhinfheistíochta, nó leis na haonaid nó na scaireanna a eisíonn sé, a úsáid ach amháin i gcás ina mbeidh an gnóthas comhinfheistíochta údaraithe i gcomhréir leis an Rialachán seo.
The designation ‘ELTIF’ or ‘European long-term investment fund’ in relation to a collective investment undertaking, or the units or shares it issues, may only be used where the collective investment undertaking has been authorised in accordance with this Regulation.
#451815
(f) aon ghnóthas eile a gcinneann an tAire gur gnóthas comhinfheistíochta é lena mbaineann fomhír (1)(g).
(f) any other undertaking that is determined by the Minister to be a collective investment undertaking to which subparagraph (1)(g) applies.
#467040
(d) gur gnóthas comhinfheistíochta é nó í a rinne dearbhú don duine iomchuí i ndáil leis an dáileadh iomchuí de réir mhír 6 de Sceideal 2A, nó
(d) a collective investment undertaking which has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 6 of Schedule 2A, or
#467257
(d) ina ndearbhófar gur gnóthas comhinfheistíochta, an tráth a dhéantar an dearbhú, an duine ag a bhfuil teideal tairbhiúil chun na ndáiltí iomchuí,
(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distributions is a collective investment undertaking,
#491238
ciallaíonn ‘cuideachta imirceach’ comhlacht corpraithe atá bunaithe agus cláraithe faoi dhlíthe dlínse iomchuí agus ar gnóthas comhinfheistíochta é;
‘migrating company’ means a body corporate which is established and registered under the laws of a relevant jurisdiction and which is a collective investment undertaking;
#493929
(f) aon ghnóthas eile a gcinnfidh an tAire Airgeadais gur gnóthas comhinfheistíochta é lena mbaineann fomhír (1)(g).
(f) any other undertaking that is determined by the Minister for Finance to be a collective investment undertaking to which subparagraph (1)(g) applies.
#568328
ciallaíonn "gnóthas comhinfheistíochta" AIF mar a shainítear i bpointe (a) d’Airteagal 4(1) de Threoir 2011/61/AE;
"collective investment undertaking" means an AIF as defined in point (a) of Article 4(1) of Directive 2011/61/EU;
#568400
an ciste caipitil fiontair cáilitheach nó na hinfheisteoirí ann, agus gnóthas comhinfheistíochta nó GCUI atá á bhainistiú ag an mbainisteoir céanna nó na hinfheisteoirí ann.
the qualifying venture capital fund or the investors therein, and a collective investment undertaking or UCITS managed by the same manager, or the investors therein.
#568740
ciallaíonn "gnóthas comhinfheistíochta" CIM mar a shainmhínítear i bpointe (a) d’Airteagal 4(1) de Threoir 2011/61/AE;
"collective investment undertaking" means an AIF as defined in point (a) of Article 4(1) of Directive 2011/61/EU;