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2,839 toradh in 570 doiciméad

  1. #1110288

    —Beidh ionadaithe pearsanta ina n-ionadaithe do dhuine éagtha maidir lena eastát réadach agus lena eastát pearsanta, agus féadfar probháid agus litreacha riaracháin a dheonú ar leithligh i leith eastáit réadaigh agus ar leithligh i leith eastáit phearsanta, nó i leith eastáit réadaigh agus eastáit phearsanta i dteannta a chéile, agus féadfar iad a dheonú i leith eastáit réadaigh cé nach bhfuil eastát pearsanta ar bith ann, nó i leith eastáit phearsanta cé nach bhfuil eastát réadach ar bith ann, ar shlí, áfach, más feasach eastát an duine éagtha a bheith dócmhainneach, nach dtéarbhfar an deontas ach amháin maidir le heastát iontaobhais.

    —Personal representatives shall be the representatives of a deceased person in regard to his real estate as well as in regard to his personal estate, and probate and letters of administration may be granted either separately in respect of real estate and in respect of personal estate, or in respect of real estate together with personal estate, and may be granted in respect of real estate although there is no personal estate, or in respect of personal estate although there is no real estate, so, however, that, where the estate of the deceased person is known to be insolvent, the grant shall not be severed except as regards a trust estate.

    Uimhir 8 de 1959: AN tACHT UM RIARADH EASTÁT, 1959

  2. #1208161

    —(1) Féadfar ionadaíocht a dheonú i leith eastáit réadaigh agus i leith eastáit phearsanta ar leithligh ó chéile, nó i leith eastáit réadaigh agus eastáit phearsanta i dteannta a chéile, agus féadfar í a dheonú i leith eastáit réadaigh cé nach bhfuil aon eastát pearsanta ann, nó i leith eastáit phearsanta cé nach bhfuil aon eastát réadach ann.

    —(1) Representation may be granted either separately in respect of real estate and in respect of personal estate, or in respect of real estate together with personal estate, and may be granted in respect of real estate although there is no personal estate, or in respect of personal estate although there is no real estate.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  3. #805046

    (5) I gcás gan an t-estát no an tionóntacht is ísle no is lú dá mbeidh ann ar an dáta ar a gcruthnófar muirear de bhua an ailt seo do bheith níos lú ná téarma de bhlianta 'na mbeidh cúig bliana ar a laighead de gan bheith caithte ar an dáta san, isé estát no tionóntacht ar a muirearófar an muirear san ná an t-estát no an tionóntacht san is ísle no is lú, ach i gcás an t-estát no an tionóntacht san is ísle no is lú do bheith ar an dáta san níos lú ná a leithéid sin de théarma de bhlianta, muirearófar an muirear san, ansan, ar an estát no ar an tionóntacht san is ísle no is lú agus fós ar an estát no ar an tionóntacht a bheidh ann ar an dáta san agus a bheidh an uair sin ar an gcéad estát no ar an gcéad thionóntacht a bheidh níos mó no níos aoirde ná an t-estát no an tionóntacht san is ísle no is lú.

    (5) The estate or tenancy on which a charge created by virtue of this section shall be charged shall, if the lowest or least estate or tenancy subsisting on the date of the creation of the charge is not less than a term of years of which at least five years are unexpired at that date be such lowest or least estate or tenancy, but if such lowest or least estate or tenancy is at the said date less than such term of years then the said charge shall be charged on such lowest or least estate or tenancy and also on the estate or tenancy subsisting on the said date and then next greater than or next superior to such lowest or least estate or tenancy.

    Uimhir 15 de 1927: ACHT DEOCHA MEISCIÚLA, 1927

  4. #1110178

    (ii) aon eastát nó leas in eastát réadach a bhí ag duine éagtha faoi eastát sainoidhrithe, measfar gur eastát nó leas é a scoir ar a bhás, ach aon eastát nó leas eile a bhí ag an éagach i bhfuíoll nó i bhfrithdhílse san eastát réadach sin agus is féidir a dhiúscairt trína uacht, measfar gur eastát nó leas é nár scoir amhlaidh,

    (ii) an estate or interest in real estate of a deceased person under an estate tail shall be deemed to be an estate or interest ceasing on his death, but any further estate or interest of the deceased in remainder or reversion in that real estate which is capable of being disposed of by his will shall be deemed to be an estate or interest not so ceasing,

    Uimhir 8 de 1959: AN tACHT UM RIARADH EASTÁT, 1959

  5. #930924

    (e) cialluíonn na habairtí “estát Éireannach” agus “estát coigríoch” fé seach, maidir le haon bhliain áirithe cháinmheasa—

    ( e ) the expressions "Irish estate" and "foreign estate" mean respectively, as regards any year of assessment—

    Uimhir 25 de 1938: ACHT AIRGEADAIS, 1938

  6. #930928

    (ii) estát seachas estát Éireannach;

    (ii) an estate other than an Irish estate;

    Uimhir 25 de 1938: ACHT AIRGEADAIS, 1938

  7. #1207908

    An bhrí atá le “eastát réadach” agus “eastát nó leas”. [1959 (Uimh. 8) a. 2, 6]

    Meaning of "real estate" and "estate or interest".

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  8. #1208018

    beidh feidhm acu, sa mhéid gurb infheidhme iad, maidir le heastát réadach ionann is dá mba eastát pearsanta é;

    shall, so far as applicable, apply to real estate as if it were personal estate;

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  9. #1208915

    Réadtiomnú eastáit réadaigh gan focail chinnteachta a bheith ina aistriú ar an eastát iomlán. [1837 (c. 26) a. 28, 30, 31]

    Devise of real estate without words of limitation to pass whole estate.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  10. #1228553

    (e) ciallaíonn “eastát Éireannach” agus “eastát coigríche”, faoi seach, maidir le haon bhliain mheasúnachta—

    ( e ) "Irish estate" and "foreign estate" mean respectively, as regards any year of assessment—

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  11. #1228557

    (ii) eastát seachas eastát Éireannach;

    (ii) an estate other than an Irish estate;

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  12. #2028207

    Iasachtú speisialaithe: “Eastát réadach a tháirgeann ioncam agus eastát réadach tráchtála ardluaineachta” (Cur chuige sliotánaithe)

    Specialised lending: Income-producing real estate and high volatility commercial real estate (Slotting approach)

    Rialachán Cur Chun Feidhme (AE) 2021/637 ón gCoimisiún an 15 Márta 2021 lena leagtar síos caighdeáin theicniúla cur chun feidhme maidir le nochtaí poiblí ag institiúidí i dtaca leis an bhfaisnéis dá dtagraítear i dTeidil II agus III de Chuid a hOcht de Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle agus lena n-aisghairtear Rialachán Cur Chun Feidhme (AE) Uimh. 1423/2013 ón gCoimisiún, Rialachán Tarmligthe (AE) 2015/1555 ón gCoimisiún, Rialachán Cur Chun Feidhme (AE) 2016/200 ón gCoimisiún agus Rialachán Tarmligthe (AE) 2017/2295 ón gCoimisiún (Téacs atá ábhartha maidir le LEE)

  13. #2028225

    ‘Eastát réadach a tháirgeann ioncam agus eastát réadach tráchtála ardluaineachta’ i dteimpléad EU CR10.2;

    ‘Income-producing real estate and high volatility commercial real estate’ in template EU CR10.2;

    Rialachán Cur Chun Feidhme (AE) 2021/637 ón gCoimisiún an 15 Márta 2021 lena leagtar síos caighdeáin theicniúla cur chun feidhme maidir le nochtaí poiblí ag institiúidí i dtaca leis an bhfaisnéis dá dtagraítear i dTeidil II agus III de Chuid a hOcht de Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle agus lena n-aisghairtear Rialachán Cur Chun Feidhme (AE) Uimh. 1423/2013 ón gCoimisiún, Rialachán Tarmligthe (AE) 2015/1555 ón gCoimisiún, Rialachán Cur Chun Feidhme (AE) 2016/200 ón gCoimisiún agus Rialachán Tarmligthe (AE) 2017/2295 ón gCoimisiún (Téacs atá ábhartha maidir le LEE)

  14. #2172216

    Eastát réadach a cheannach agus úinéireacht a fheidhmiú ar an eastát réadach sin.

    Buying real estate and exercising ownership of that real estate.

    Rialachán Tarmligthe (AE) 2021/2139 ón gCoimisiún an 4 Meitheamh 2021 lena bhforlíontar Rialachán (AE) 2020/852 ó Pharlaimint na hEorpa agus ón gComhairle trí na critéir scagtha theicniúla a bhunú chun na coinníollacha a chinneadh faoina bhfuil gníomhaíocht eacnamaíoch cáilithe mar rannchuidiú substaintiúil le maolú ar an athrú aeráide nó le hoiriúnú don athrú aeráide agus chun a chinneadh cé acu a dhéantar nó nach ndéantar dochar suntasach leis an ngníomhaíocht eacnamaíoch sin d’aon cheann de na cuspóirí comhshaoil eile (Téacs atá ábhartha maidir le LEE)

  15. #2534820

    Réadmhaoin a ghineann ioncam agus réadmhaoin tráchtála ardluaineachta

    Income-producing real estate and high volatility commercial real estate

    Rialachán Cur Chun Feidhme (AE) 2022/1994 ón gCoimisiún an 21 Samhain 2022 lena leasaítear na caighdeáin theicniúla cur chun feidhme a leagtar síos i Rialachán Cur Chun Feidhme (AE) 2021/451 a mhéid a bhaineann le cistí dílse, ualú sócmhainní, leachtacht agus tuairisciú chun institiúidí domhanda a bhfuil tábhacht shistéamach leo a shainaithint (Téacs atá ábhartha maidir le LEE)

  16. #1207914

    (b) measfar eastát nó leas duine éagtha in eastát sainoidhrithe a bheith ina eastát nó ina leas a scoir ar a bhás, ach ní mheasfar gurb eastát nó leas a scoir amhlaidh aon eastát nó leas, breise nó eile, a bhí ag an duine éagtha i bhfuíoll nó i bhfrithdhílse agus ab fhéidir a dhiúscairt lena uacht;

    ( b ) the estate or interest of a deceased person in an estate tail shall be deemed to be an estate or interest ceasing on his death, but any further or other estate or interest of the deceased person in remainder or reversion which is capable of being disposed of by his will shall not be deemed to be an estate or interest so ceasing;

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  17. #1208021

    (2) An dlínse uile atá ag aon chúirt maidir le riarthóirí a cheapadh nó ar dhóigh eile maidir leis an deontas ionadáiochta i leith eastáit phearsanta, beidh réim aici, agus beidh sí inoibrithe, maidir le heastát réadach ionann is dá mba eastát pearsanta é, agus is ionann na cearta, maidir le gairmeacha chun imeachtaí a thabhairt faoi aird, a bheidh ag daoine le leas nó ag a mbeidh leas á éileamh in eastát réadach duine éagtha agus ag daoine le leas nó ag a mbeidh leas á éileamh in eastát pearsanta an duine éagtha sin.

    (2) All jurisdiction of any court with respect to the appointment of administrators or otherwise with respect to the grant of representation as respects personal estate shall extend over, and be exercisable in relation to, real estate as if it were personal estate and the rights, as respects citations to see proceedings, of persons interested or claiming to be interested in the real estate of a deceased person shall be the same as those of persons interested or claiming to be interested in the personal estate of that deceased person.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  18. #174672

    (a) Bóthar Uí Dhuibhir, Bóithrín na Conairte, Bóithre Eastát Tithíochta Avoncore, Bóithre Eastát Tithíochta Elsinore Heights, Bóithre Eastát Tithíochta Chnoc Ghrífín.

    (a) Dwyer's Road, Kennels Boreen, Avoncore Housing Estate Roads, Elsinore Heights Housing Estate Roads, Knockgriffin Housing Estate Roads.

    Ionstraimí Reachtúla: 1981

  19. #477922

    (11) Chun críocha an ailt seo, ciallaíonn “glaneastát”, maidir le heastát duine, an t-eastát a bheidh fágtha tar éis soláthar a dhéanamh chun na nithe seo a leanas a shásamh—

    (11) For the purposes of this section, “net estate”, with respect to the estate of a person, means the estate that remains after provision for the satisfaction of—

    AN tACHT UM PÁIRTNÉIREACHT SHIBHIALTA AGUS UM CHEARTA AGUS OIBLEAGÁIDÍ ÁIRITHE DE CHUID COMHCHÓNAITHEOIRÍ 2010

  20. #1091214

    (a) i gcás inarbh eastát nó leas frithdhílse nó fuíll, nó aon eastát nó leas todhchaí, an t-eastát nó an leas a beifear a éileamh, agus

    [GA] ( a ) the estate or interest claimed was an estate or interest in reversion or remainder or any future estate or interest, and

    Uimhir 6 de 1957: REACHT NA dTRÉIMHSÍ, 1957

  21. #1110182

    (iv) ar bhás corparáidigh aonair, measfar gur eastát nó leas a scoir ar é d'fháil bháis a eastát nó a leas in eastát réadach na corparáide.

    (iv) on the death of a corporator sole his estate or interest in the corporation's real estate shall be deemed to be an estate or interest ceasing on his death.

    Uimhir 8 de 1959: AN tACHT UM RIARADH EASTÁT, 1959

  22. #1207918

    (d) ar chorparáideach aonair d'fháil bháis measfar a eastát nó a leas in eastát réadach na corparáide a bheith ina eastát nó ina leas a scoir ar é d'fháil bháis;

    ( d ) on the death of a corporator sole his estate or interest in the corporation's real estate shall be deemed to be an estate or interest ceasing on his death;

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  23. #1208945

    (a) chun talún le haghaidh eastáit i bhfeo simplí nó le haghaidh aon eastáit nó leasa is lú ná sin ach nach eastát sainoidhrithe, nó

    ( a ) land for an estate in fee simple or for any lesser estate or interest not being an estate tail, or

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  24. #1706758

    Mionnaímse, as atá bliana d'aois agus os a chionn, agus deirim go bhfuair , ba as [seoladh agus tuairisc], éagach, bás ina dhíthiomnóir [luaigh anseo an baitsiléir, etc., a bhí ann, agus glan as gach páirtí eile atá i dteideal deonú i dtosaíocht ar an iarratasóir; agus luaigh an cháil ina bhfuil an t-iarratasóir ag lorg riaracháin], gur mise dleathach an éagaigh sin agus go riarfaidh mé go hiomlán agus go fíreata eastát an éagaigh sin, trína fhiacha córa a íoc agus iarmhar an eastáit sin a dháileadh de réir dlí, agus go bhfoilseánfaidh mé fardal fíor i leith an eastáit sin agus go dtabharfaidh mé cuntas cruinn ina thaobh, de réir mar a cheanglóidh an dlí orm; gur éag an t-éagach sin i an lá de [más i gClárlann Phrobháide Cheantair a dhéantar an t-iarratas, cuir leis: agus go raibh áit chónaithe sheasta ag an éagach sin tráth a bháis i laistigh de cheantar ] agus gurb é luach an eastáit phearsanta go léir a bhí ag an éagach sin suim [an t-eastát pearsanta comhlán gan aon asbhaint i leith fiach] agus gurb é margadhluach an eastáit réadaigh go léir leis an éagach sin atá ag cineachadh chun a ionadaithe pearsanta dlíthiúla agus á dhílsiú dóibh [an méid a thaispeántar sa mhionnscríbhinn ar mhargadhluach] gan dul thairis sin, de réir mar is fearr is eol dom, mar a cuireadh i bhfios dom agus mar a chreidim.

    I, of aged years and upwards, make oath and say that late of [address and description], deceased, died intestate [state here whether bachelor, &c., and clear off all other parties entitled to grant in priority to applicant; and state capacity in which applicant seeks administration] that I am the lawful of said deceased and that I will well and faithfully administer the estate of the said deceased by paying his just debts and distributing the residue of said estate according to law, and that I will exhibit a true inventory of the said estate and render a true account thereof, whenever required by law so to do; that the said deceased died at on the day of [where application is made in a District Probate Registry, add: and that the said deceased had at the time of his death a fixed place of abode at within the district of ] and that the whole of the personal estate of the said deceased amounts in value to the sum of [the gross personal estate without any deductions for debts] and that the whole of the real estate of the said deceased which devolves on and vests in his legal personal representatives is of the market value of [the amount shown in the affidavit of market value] and no more to the best of my knowledge, information and belief.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  25. #930935

    (3) Má bhíonn leithlithe iarmharacha deifriúla déanta ar choda deifriúla fé seach d'estát dhuine mhairbh beidh éifeacht ag an gCuid seo den Acht so maidir le gach cuid fé leith acu san, ach tagairtí don chuid sin den estát do chur inti in ionad tagairtí don estát agus, in ionad tagairtí d'ionadaithe pearsanta an duine mhairbh mar ionadaithe pearsanta an duine sin, tagairtí do chur inti do sna hionadaithe pearsanta san mar dhaoine go bhfuil na feidhmeanna dá dtagartar i mír (a) d'fho-alt (2) den alt so acu maidir leis an gcuid sin den estát.

    (3) In a case in which different parts of the estate of a deceased person are the subjects respectively of different residuary dispositions, this Part of this Act shall have effect in relation to each of those parts, with the substitution for references to the estate of references to that part of the estate, and the substitution for references to the personal representatives of the deceased as such of references to the said personal representatives in their capacity as having the functions referred to in paragraph (a) of sub-section (2) of this section in relation to that part of the estate.

    Uimhir 25 de 1938: ACHT AIRGEADAIS, 1938

  26. #1091221

    (2) (a) Mura raibh an duine ag a raibh teideal chun an eastáit nó an leasa roimhe sin, nár théarma blianta iomlán, i seilbh na talún ar dháta a fhorceannta, ní dhéanfaidh an duine ag a mbeidh teideal chun an eastáit nó an leasa ina dhiaidh sin caingean a thionscnamh tar éis dhá bhliain déag a bheith caite ón dáta d'fhaibhrigh an ceart caingin chun an duine ag a raibh teideal chun an eastait nó an leasa roimhe sin nó sé bliana ón dáta d'fhaibhrigh an ceart caingin chun an duine ag a mbeidh teideal chun an eastáit nó an leasa ina dhiaidh sin, pé tréimhse acu is deireannaí a bheas caite.

    (2) ( a ) If the person entitled to the preceding estate or interest, not being a term of years absolute, was not in possession of the land on the date of the determination thereof, no action shall be brought by the person entitled to the succeeding estate or interest after the expiration of twelve years from the date on which the right of action accrued to the person entitled to the preceding estate or interest, or of six years from the date on which the right of action accrued to the person entitled to the succeeding estate or interest, whichever period last expires.

    Uimhir 6 de 1957: REACHT NA dTRÉIMHSÍ, 1957

  27. #1110188

    —(1) Faoi réir na gcumhachtaí, na gceart, na ndualgas agus na ndliteanas a luaitear anseo ina dhiaidh seo san Acht seo, teachtfaidh ionadaithe pearsanta dhuine éagtha a eastát réadach mar iontaobhaithe do na daoine atá ina dteideal de réir dlí, agus beidh ag na daoine sin, faoi réir forálacha an Achta seo, an chumhacht chéanna chun a cheangal go n-aistreofar eastát réadach atá ag daoine atá i dteideal eastáit phearsanta chun a cheangal go n-aistreofaí an t-eastát pearsanta sin.

    —(1) Subject to the powers, rights, duties and liabilities hereinafter mentioned in this Act, the personal representatives of a deceased person shall hold his real estate as trustees for the persons by law entitled thereto, and those persons shall, subject to the provisions of this Act, have the same power of requiring a transfer of real estate as persons entitled to personal estate have of requiring a transfer of such personal estate.

    Uimhir 8 de 1959: AN tACHT UM RIARADH EASTÁT, 1959

  28. #1205666

    i dteideal aon eastáit nó leasa i maoin a mbeadh sé inmheasúnaithe ar leithligh nó i dtaennta an duine nó na ndaoine eile ina leith faoi Sceideal A nó Sceideal B, dá mbeadh seisean, nó eisean agus an duine nó na daoine eile, i dteideal an eastáit nó an leasa sin in aghaidh na bliana go léir, measúnófar é ar leithligh faoi Sceideal A nó faoi Sceideal B, cibé acu é, i leith a eastáit nó a leasa, nó i leith a choda den eastát nó den leas, sa mhaoin in aghaidh na coda den bhliain nó in aghaidh na bliana go léir ar an gcionúireacht iomchuí den luach bliantúil nó den luach inmheasúnaithe.

    is entitled to any estate or interest in property in respect of which he would be assessable separately or with the other person or persons under Schedule A or Schedule B, if he, or he and the other person or persons, were entitled to that estate or interest for the whole of the year, he shall be separately assessed under Schedule A or under Schedule B, as the case may be, in respect of his estate or interest, or his part of the estate or interest, in the property for the part or whole of the year on the appropriate proportion of the annual or assessable value.

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  29. #1209033

    (2) Sa Chuid seo, na tagairtí a dhéantar d'eastát an tiomnóra is tagairtí iad don eastát go léir a raibh teideal tairbhiúil aige chuige le haghaidh eastáit nó leasa nár scoir ar a bhás agus a bheidh fágtha tar éis gach caiteachas, fiach agus dliteanas (seachas dleacht eastáit) is iníoctha as go cuí a bheith íoctha.

    (2) In this Part, references to the estate of the testator are to all estate to which he was beneficially entitled for an estate or interest not ceasing on his death and remaining after payment of all expenses, debts, and liabilities (other than estate duty) properly payable thereout.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  30. #1213571

    (c) i gcás ina mbeadh, murach an t-eastát a bheith níos mó ná £25,000, laghdú ar dhleacht eastáit, beidh feidmh ag an alt faoi réim na teorann go ndéanfar an laghdú iomlán ab iomchuí, ar leith ó mhír (b) d'fho-alt (5), dá mba nár mhó ná £25,000 an t-eastát, a ísliú an méid de bhreis ar £25,000 atá san eastát agus beidh éifeacht dá réir sin ag an mír sin (b).

    ( c ) in a case in which but for the fact that the estate exceeds £25,000 there would be an abatement of estate duty, the section shall apply with the limitation that the total abatement which would be appropriate apart from paragraph (b) of subsection (5) if the estate did not exceed £25,000 shall be diminished by the amount by which the estate exceeds £25,000 and the said paragraph (b) shall have effect accordingly.

    Uimhir 17 de 1966: AN tACHT AIRGEADAIS, 1966

  31. #1220471

    i dteideal aon eastáit nó leasa i maoin a mbeadh sé inmheasúnaithe ar leithligh nó i dteannta an duine nó na ndaoine eile ina leith faoi Sceideal A nó Sceideal B, dá mbeadh seisean, nó eisean agus an duine nó na daoine eile, i dteideal an eastáit nó an leasa sin ar feadh na bliana go léir, measúnófar é ar leithligh faoi Sceideal A nó faoi Sceideal B, cibé acu é, i leith a eastáit nó a leasa, nó i leith a choda den eastát nó den leas, sa mhaoin in aghaidh na coda den bhliain nó in aghaidh na bliana go léir ar an gcionúireacht iomchuí den luach bliantúil nó den luach inmheasúnaithe.

    is entitled to any estate or interest in property in respect of which he would be assessable separately or with the other person or persons under Schedule A or Schedule B, if he, or he and the other person or persons, were entitled to that estate or interest for the whole of the year, he shall be separately assessed under Schedule A or under Schedule B, as the case may be, in respect of his estate or interest, or his part of the estate or interest, in the property for the part or whole of the year on the appropriate proportion of the annual or assessable value.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  32. #1228565

    (3) I gcás ina mbeidh codanna éagsúla d'eastát duine éagtha ina n-ábhair faoi seach do dhiúscairtí iarmharacha, beidh éifeacht ag an gCuid seo maidir le gach cuid ar leithligh acu sin, ach go gcuirfear in ionad tagairtí don eastát tagairtí don chuid sin den eastát, agus go gcuirfear in ionad tagairtí d'ionadaithe pearsanta an éagaigh sa cháil sin tagairtí do na hionadaithe pearsanta sin ina gcáil go bhfuil acu na feidhmeanna dá dtagraítear i bhfo-alt (2) (a) maidir leis an gcuid sin den eastát.

    (3) In a case in which different parts of the estate of a deceased person are the subjects respectively of different residuary dispositions, this Part shall have effect in relation to each of those parts, with the substitution for references to the estate of references to that part of the estate, and the substitution for references to the personal representatives of the deceased as such of references to the said personal representatives in their capacity as having the functions referred to in subsection (2) (a) in relation to that part of the estate.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  33. #1251725

    (7) I gcás ina ndéanfaí laghdú ar dhleacht eastáit mura mbeadh gur mó ná £100,000 an t-eastát, beidh feidhm ag an alt seo faoi réir na teorann go ndéanfar an laghdú iomlán, ab iomchuí ar leithligh ó mhír (b) d'fho-alt (5) den alt seo dá mba nár mhó ná £100,000 an t-eastát, a laghdú méid cóimhéid leis an méid is mó ná £100,000 an t-eastát, agus beidh éifeacht ag mír (b) dá réir sin.

    (7) In a case in which but for the fact that the estate exceeds £100,000 there would be an abatement of estate duty, this section shall apply with the limitation that the total abatement which would be appropriate apart from paragraph ( b ) of subsection (5) of this section if the estate did not exceed £100,000 shall be diminished by the amount by which the estate exceeds £100,000 and the said paragraph ( b ) shall have effect accordingly.

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  34. #1340685

    ciallaíonn “iarmhar” an chuid sin den eastát pearsanta a bhí ar cuimsiú i saor-eastát an éagaigh agus a ndlitear di an dleacht eastáit a íoc is inmhuirearaithe ar an saor-eastát i ndáil le bás an éagaigh.

    "residue" means such part of the personal estate comprised in the free estate of the deceased as was liable for the payment of the estate duty chargeable on the free estate in connection with the death of the deceased.

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  35. #1340703

    Ar choinníoll freisin nach mó aon laghdú ar an méid dleachta eastáit is iníoctha i leith an tsaor-eastáit réamhráite de bhua an ailt seo ná an méid dleachta eastáit a íocadh i leith an tsaor-eastáit agus, chun críche an choinníll seo, measfar aon chuid den méid sin a íocadh trí stoc nó urrúis a aistriú go dtí cuntas de chuid an Aire Airgeadais a bheith ar cóimhéid le luach iarbhír, agus ní le haghaidhluach ainmniúl, an stoic sin nó na n-urrús sin.

    Provided also that any reduction in the amount of estate duty payable in respect of the free estate aforesaid by virtue of this section shall not exceed the amount of estate duty paid in respect of the free estate and, for the purpose of this proviso, any part of such amount paid by means of a transfer of stock or securities to an account of the Minister for Finance shall be deemed to be an amount equal to the actual value, and not the nominal face value, of the said stock or securities.

    Uimhir 21 de 1978: AN tACHT AIRGEADAIS, 1978

  36. #1700250

    Aon leagáidí a mbeidh leas aige i leagáid arna muirearú ar eastát réadach, agus aon duine a mbeidh leas aige sna fáltais ó eastát réadach a mbeidh ordaithe é a dhíol, agus a bhféadfaidh sé go mbeidh sé i dteideal breithiúnais nó ordaithe chun eastát duine éagtha a riaradh, féadfaidh sé é sin a fháil gan aon leagáidí eile nó aon duine eile a mbeidh leas aige i bhfáltais an eastáit a sheirbheáil.

    Any legatee interested in a legacy charged upon real estate, and any person interested in the proceeds of real estate directed to be sold, and who may be entitled to a judgment or order for the administration of the estate of a deceased person, may have the same without serving any other legatee or person interested in the proceeds of the estate.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  37. #1702862

    Cuirfidh an Scrúdaitheoir tuarascáil faoi bhráid na Cúirte ar an gcuntas a bheidh le hiniúchadh i leith an réadaithe agus dhéileálacha an tSannaí Oifigiúil leis an eastát, i dtaobh bailiú fiach a bheidh dlite don eastát, i dtaobh na gcostas is iníoctha as an eastát agus na méideanna d'fhiacha creidiúnaithe ar ceart díbhinn a dhearbhú orthu, agus tuairisceoidh sé thairis sin aon mhoill gan ghá a bheidh ag baint le réadú an eastáit nó deimhniú an chuntais agus an céanna a thabhairt faoi iniúchadh.

    The Examiner shall submit to the Court a report upon the account for audit with respect to the realisation and the dealings of the Official Assignee with the estate, as to the collection of debts due to the estate, the costs payable out of the estate and the amounts of the debts of creditors upon which dividend should be declared, and shall further report any unnecessary delay in the realisation of the estate or in the vouching of the account and bringing same to audit.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  38. #1706786

    Mionnaímidne, as i gContae , agus as i gContae atá, faoi seach, bliana d'aois agus os a chionn, agus deirimid, go leithleach: gur sinne na hurraí atá beartaithe thar ceann atá, le bheith ina riarthóir ar eastát an sin, ba as i gContae , éagach, i suim phionósach punt, go riarfaidh sé an t-eastát sin go fíreata; agus mionnaímse, an sin agus deirim thairis sin, i mo pháirt féin, gur fiú mé tar éis m'fhiacha córa go léir a íoc, in eastát réadach agus pearsanta, suim punt, agus mionnaímse, an sin agus deirim thairis sin, i mo pháirt féin, gur fiú mé, tar éis m'fhiacha córa go léir a íoc, in eastát réadach agus pearsanta, suim punt.

    We, of in the County of and of in the County of aged respectively years and upwards, severally make oath and say: that we are the proposed sureties on behalf of the intended administrat of the estate of the said late of in the County of deceased, in the penal sum of pounds, for h faithful administration of the said estate; and I, the said for myself, further make oath and say, that I am, after payment of all my just debts, worth in real and personal estate the sum of pounds, and I, the said for myself, further make oath and say, that I am, after payment of all my just debts, worth in real and personal estate the sum of pounds.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  39. #1953199

    Le haghaidh soláthair seirbhísí réadmhaoine ó dhuine nádúrtha atá i láthair i gcríoch na Danmhairge, is gníomhaire eastáit réadaigh amháin ar daoine nádúrtha iad a ligeadh isteach i gclár ghníomhaire eastáit réadaigh Údarás Gnó na Danmhairge a fhéadfaidh úsáid a bhaint as an teideal ‘gníomhaire eastáit réadaigh’.

    For the supply of real estate services by a natural person present in the territory of Denmark, only authorised real estate agent who are natural persons that have been admitted to the Danish Business Authority's real estate agent register may use the title of "real estate agent".

    Comhaontú Trádála agus Comhair idir an tAontas Eorpach agus an Comhphobal Eorpach do Fhuinneamh Adamhach, de pháirt , agus Ríocht Aontaithe na Breataine Móire agus Thuaisceart Éireann, den pháirt eile

  40. #2016728

    I gcás inarb é is cuspóir le neamhchosaint ar iasachtú speisialaithe maoiniú a sholáthar chun réadmhaoin a fhorbairt nó a fháil, lena n-áirítear go háirithe foirgnimh oifige le ligean ar cíos, spás miondíola, foirgnimh ilchónaithe, spás tionsclaíoch nó trádstórais, óstáin agus talamh, agus gurb ionann an t-ioncam a ghinfear leis an réadmhaoin agus íocaíochtaí léasa nó cíosa nó na fáltais ón réadmhaoin sin a dhíol a fhaightear ó thríú páirtí amháin nó roinnt tríú páirtithe (“neamhchosaintí réadmhaoine”), cuirfidh na hinstitiúidí na critéir mheasúnaithe a leagtar amach in Iarscríbhinn II i bhfeidhm maidir leis an aicme neamhchosaintí sin agus ualaí riosca á sannadh i gcomhréir leis an dara fomhír d’Airteagal 153(5) de Rialachán (AE) Uimh. 575/2013.

    Where the purpose of a specialised lending exposure is to finance the development or acquisition of real estate, including in particular office buildings to let, retail space, multifamily residential buildings, industrial or warehouse space, hotels and land, and the income to be generated by the real estate is lease or rental payments or the proceeds from the sale of such real estate obtained from one or several third parties (‘real estate exposures’), institutions shall apply the assessment criteria set out in Annex II to this class of exposures when assigning risk weights in accordance with the second subparagraph of Article 153(5) of Regulation (EU) No 575/2013.

    Rialachán Tarmligthe (AE) 2021/598 ón gCoimisiún an 14 Nollaig 2020 lena bhforlíontar Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle maidir le caighdeáin theicniúla rialála chun ualaí riosca a shannadh do neamhchosaintí ar iasachtú speisialaithe (Téacs atá ábhartha maidir le LEE)

  41. #3068867

    In DK: Le haghaidh soláthair seirbhísí réadmhaoine ó dhuine nádúrtha atá i láthair i gcríoch na Danmhairge, is gníomhairí eastáit réadaigh amháin ar daoine nádúrtha iad a ligeadh isteach i gclár ghníomhaire eastáit réadaigh Údarás Gnó na Danmhairge a fhéadfaidh úsáid a bhaint as an teideal ‘gníomhaire eastáit réadaigh’.

    In DK: For the supply of real estate services by a natural person present in the territory of Denmark, only authorised real estate agents who are natural persons that have been admitted to the Danish Business Authority's real estate agent register may use the title of "real estate agent".

    22024A0022

  42. #3068872

    In SI: A mhéid a cheadaíonn an Nua-Shéalainn do náisiúnaigh agus d’fhiontair na Slóivéine seirbhísí gníomhaire eastáit réadaigh a sholáthar, tabharfaidh an tSlóivéin cead do náisiúnaigh agus d’fhiontair na Nua-Shéalainne seirbhísí gníomhaire eastáit réadaigh a sholáthar faoi na coinníollacha céanna, chomh maith leis na ceanglais seo a leanas a chomhlíonadh: teidlíocht chun gníomhú mar ghníomhaire eastáit réadaigh sa Nua-Shéalainn, an doiciméadacht ábhartha maidir le saoirse ó phionós i nósanna imeachta coiriúla a chur isteach, agus é a inscríobh ag an Aireacht inniúil sa tSlóivéin i gclárlann gníomhairí eastáit réadaigh.

    In SI: In so far as New Zealand allows Slovenian nationals and enterprises to supply real estate agent services, Slovenia will allow nationals of New Zealand and New Zealand enterprises to supply real estate agent services under the same conditions, in addition to the fulfilment of the following requirements: entitlement to act as a real estate agent in New Zealand, submission of the relevant documentation on impunity in criminal procedures, and inscription on the register of real estate agents at the competent Ministry in Slovenia.

    22024A0022

  43. #1706756

    Mionnaímse, as atá bliana d'aois agus os a chionn, agus deirim go gcreidim go bhfuil sa scríbhinn pháipéir atá i gceangal leis seo, agus atá marcáilte agam, an fhíoruacht dheireanach bhunaidh [nó an uacht dheireanach gona codaisíl] a rinne ba as [seoladh agus tuairisc], éagach, agus go ndearna an sin an céanna tar éis bliana d'aois a bheith slánaithe aige, agus nár phós sé duine ar bith tar éis a dhéanta agus go bhfuair , an seiceadóir atá ainmnithe sa chéanna, bás roimh an tiomnóir sin [nó de réir mar a bheidh], agus gur mise [luaigh an gaol] an tiomnóra sin agus an leagáidí iarmharach atá ainmnithe san uacht sin [nó de réir mar a bheidh], agus go riarfaidh mé go hiomlán agus go fíreata eastát an tiomnóra sin, trína fhiacha córa agus na leagáidí a tiomnaíodh leis an uacht sin [nó leis an uacht sin gona codaisíleacha] aige a íoc agus iarmhar a eastáit a dháileadh de réir dlí; agus go bhfoilseánfaidh mé fardal fíor iomlán i leith an eastáit sin, agus go dtabharfaidh mé cuntas cruinn ina thaobh de réir mar a cheanglóidh an dlí orm; agus gur éag an tiomnóir i an lá de [más i gClárlann Phrobháide Cheantair a dhéantar an t-iarratas, cuir leis: agus go raibh áit chónaithe sheasta aige tráth a bháis i laistigh de cheantar ] agus gurb é luach an eastáit phearsanta go léir a bhí ag an tiomnóir sin suim [an t-eastát pearsanta comhlán gan aon asbhaint i leith fiach] agus gurb é margadhluach an eastáit réadaigh go léir leis an tiomnóir sin atá ag cineachadh chun a ionadaí phearsanta dhlíthiúil agus á dhílsiú dó [an méid a thaispeántar sa mhionnscríbhinn ar mhargadhluach] gan dul thairis sin, de réir mar is fearr is eol dom, mar a cuireadh i bhfios dom agus mar a chreidim.

    I, of aged years and upwards, make oath and say, that I believe the paper writing hereunto annexed, and marked by me, to contain the true and original last will [or last will with codicils] of late of [address and description], deceased, and that same was made by the said after attaining the age of years, and that he did not intermarry with any person after the making of same, and that the executor therein named, predeceased the said testator [or as the case may be], and that I am the [state relationship] of said testator and the residuary legatee named in the said will [or as the case may be], that I will well and faithfully administer the estate of the said testator, by paying his just debts and the legacies bequeathed by his said will [or will and codicils] and distributing the residue of his estate according to law; and that I will exhibit a true and perfect inventory of the said estate, and render a true account thereof whenever required by law so to do; and that the testator died at on the day of [where application is made in a District Probate Registry, add: and had at the time of his death a fixed place of abode at within the district of ] and that the whole of the personal estate of the said testator amounts in value to the sum of [the gross personal estate, without any deductions for debts] and that the whole of the real estate of the said testator which devolves on and vests in his legal personal representative is of the market value of [the amount shown in the affidavit of market value] and no more to the best of my knowledge, information and belief.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  44. #281864

    | GNÍOMHAÍOCHTAÍ EASTÁIT RÉADAIGH

    | REAL ESTATE ACTIVITIES

    Rialachán (CE) Uimh. 716/2007 ó Pharlaimint na hEorpa agus ón gComhairle an 20 Meitheamh 2007 maidir le staidreamh Comhphobail i ndáil le struchtúr agus le gníomhaíocht fiontar cleamhnaithe coigríche

  45. #281959

    | Gníomhaíochtaí eastáit réadaigh, cíosa agus gnó

    | Real estate, renting and business activities

    Rialachán (CE) Uimh. 716/2007 ó Pharlaimint na hEorpa agus ón gComhairle an 20 Meitheamh 2007 maidir le staidreamh Comhphobail i ndáil le struchtúr agus le gníomhaíocht fiontar cleamhnaithe coigríche

  46. #147486

    (a) ar an gcuid atá amuigh ar eastát pearsanta duine mhairbh, nó

    (a) the outstanding estate of a deceased person, or

    Ionstraimí Reachtúla: 1980

  47. #147731

    (a) mura mó luach comhlán méadaithe an eastáit ná £500

    (a) if the increased gross value of the estate does not exceed £500

    Ionstraimí Reachtúla: 1980

  48. #147732

    (b) más mó luach comhlán méadaithe an eastáit ná £500

    (b) if the increased gross value of the estate exceeds £500

    Ionstraimí Reachtúla: 1980

  49. #149453

    CÚRSAÍ EASTÁIT TEISTÍOCHTA, DEIMHNITHE, ETC.

    Estate Matters, Attestations, Certificates, Etc.

    Ionstraimí Reachtúla: 1980

  50. #158793

    (a) Bóithre Eastát Tithíochta na Comhairle Contae i mBaile na Mainistreach.

    ( a ) Abbeytown County Council Housing Estate roads.

    Ionstraimí Reachtúla: 1980