#309526
(i) ciallaíonn "an Ballstát feirme" an Ballstát ina bhfuil an fheirm bunaithe;
(i) "Farm Member State" means the Member State where the farm is established;
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#452109
(b) fosaíocht stoic, tógáil stoic, seirbhísí faoisimh feirme agus seirbhísí comhairliúcháin feirme (seachas seirbhísí cuntasaíochta feirme nó bainistithe feirme);
(b) stock-minding, stock-rearing, farm relief services and farm advisory services (other than farm accountancy or farm management services);
#494180
(b) fosaíocht stoic, tógáil stoic, seirbhísí faoisimh feirme agus seirbhísí
(b) stock-minding, stock-rearing, farm relief services and farm advisory services (other than farm accountancy or farm management services);
#650894
Seirbhísí comhairle, seirbhísí bainistíochta feirme agus seirbhísí faoisimh feirme
Advisory services, farm management and farm relief services
#651981
Airteagal 15 Seirbhísí comhairle, seirbhísí bainistithe feirme agus seirbhísí faoisimh feirme
Article 15 Advisory services, farm management and farm relief services
#1401208
(vii) seirbhísí cuntasaíochta feirme nó bainistí feirme.”.
(vii) farm accountancy or farm management services.".
#1421909
(xvi) seirbhísí cuntasaíochta feirme nó bainistí feirme.”.
(xvi) farm accountancy or farm management services.".
#1423794
(VIII) insroichteacht na talún ag innealra feirme agus ag stoc feirme agus cumas na talún chun glacadh le hinnealra feirme agus le stoc feirme agus chun damáiste ón gcéanna a sheasamh,
(VIII) the accessibility of the land to, and its capacity to support, farm machinery and farm stock and to resist damage to it by farm machinery and farm stock,
#1424013
(b) Más rud é, ar an dáta a bhforordófar an ráta cánach feirme d'aon bhliain mar a dúradh, gurb amhlaidh, maidir le beirt nó níos mó (cibé mar nascthionóntaí, mar thionóntaí i gcoiteannas nó mar thionóntaí eile agus cibé atá nó nach bhfuil baint acu, nó ag cuid acu, lena chéile) go mbeidh sé taifeadta ar an liosta aicmiúcháin iomchuí nó ar na liostaí aicmiúcháin iomchuí gurb iad na háititheoirí iad ar fheirm inchánach agus nach duine ceachtar acu ar a gcionroinntear cuid den fheirm faoi alt 3 (2) den Acht seo, dlífear ar na daoine sin i gcomhpháirt agus go leithleach an cháin fheirme is iníoctha i leith na feirme don bhliain sin a íoc leis an údarás áitiúil nó leis na húdaráis áitiúla ar ina limistéar feidhme nó ina limistéir fheidhme atá an fheirm suite.
( b ) Where, on the date on which the rate of farm tax for any year is prescribed as aforesaid, two or more persons (whether as joint tenants, tenants in common or otherwise and whether or not they or some of them are connected with one another) stand entered in the relevant classification list or classification lists as the occupiers of a taxable farm and none of them is a person to whom a part of the farm is apportioned under section 3 (2) of this Act, those persons shall be jointly and severally liable for the payment to the local authority or local authorities in whose functional area or functional areas the farm is situated of the farm tax payable in respect of the farm for that year.
#1424029
(b) (i) D'ainneoin mhír (a) den fho-alt seo, forordófar faoin mír sin don chéad bhliain dá mbeidh cáin fheirme iníoctha de bhua fho-alt (1) den alt seo, gur ráta £10 in aghaidh an acra choigeartaithe an ráta cánach feirme agus forordófar faoin mír sin d'aon bhliain dá mbeidh cáin fheirme iníoctha mar a dúradh (seachas an chéad bhliain sin) ráta cánach feirme a bhfuil an coibhneas céanna idir é agus £10 agus atá idir leibhéal measta na n-ioncam feirme an bhliain díreach roimhe sin agus leibhéal measta na n-ioncam feirme sa bhliain 1985.
( b ) (i) Notwithstanding paragraph (a) of this subsection, there shall be prescribed under that paragraph for the first year for which farm tax is payable by virtue of subsection (1) of this section a rate of £10 per adjusted acre as the rate of farm tax and there shall be prescribed under that paragraph for any year for which farm tax is payable as aforesaid (other than the first such year)a rate of farm tax that bears the same proportion to £10 as the estimated level of farm incomes in the immediately preceding year bears to the estimated level of farm incomes in the year 1985.
#1424039
(6) Aon tagairtí san alt seo agus in alt 11 den Acht seo don duine a mbeidh sé taifeadta maidir leis ar liosta aicmiúcháin nó ar liostaí aicmiúcháin, gurb é an t-áititheoir é ar fheirm inchánach, nó ar chuid d'fheirm inchánach, is tagairtí iad don duine a mbeidh sé taifeadta maidir leis ar an liosta sin gurb é an t-áititheoir é ar an ngabháltas talaimh talmhaíochta, nó ar an gcuid de ghabháltas den sórt sin, arb é an fheirm sin nó an chuid sin d'fheirm é nó, de réir mar a bheidh, don duine arb é an t-áititheoir é ar ghabháltas talaimh talmhaíochta, nó ar chuid de ghabháltas den sórt sin, dá dtagraítear in alt 3 (2) (ii) den Acht seo, arb é an fheirm inchánach nó cuid den fheirm inchánach é.
(6) References in this section and in section 11 of this Act to the person who stands entered in a classification list or classification lists as the occupier of a taxable farm, or part of a taxable farm, are references to the person who stands entered in that list as the occupier of the agricultural land holding, or part of such a holding, constituting that farm or that part of a farm or, as the case may be, to the person who is the occupier of an agricultural land holding, or part of such a holding, referred to in section 3 (2) (ii) of this Act constituting the taxable farm, or part of the taxable farm.
#1599458
trí dheontas feofheirme, fodheontas feofheirme
by fee farm grant, sub fee farm grant
#1699428
Seirbhísí comhairle, bainistíochta feirme agus faoisimh feirme
Advisory, farm management and farm relief services
#2051404
ainm agus seoladh fheirm bhunaidh an ainmhí (nuair a dhéantar sampláil ar an bhfeirm);
name and address of the animal’s farm of origin (when sampling on farm);
#2165901
Leis an Uirlis Inbhuanaitheachta Feirme, ba cheart tacaíocht chinnteoireachta ar an bhfeirm a sholáthar.
The Farm Sustainability Tool should provide on-farm decision support.
#2191518
Seirbhísí comhairle, seirbhísí bainistithe feirme agus seirbhísí faoisimh feirme
Advisory services, farm management and farm relief services
#2191549
Uisce dromchla ar an bhfeirm agus uisce dromchla lasmuigh den fheirm
On–farm and off–farm surface water
#2295416
Seirbhísí comhairle, seirbhísí bainistithe feirme agus seirbhísí faoisimh feirme (Airteagal 15)
Advisory services, farm management and farm relief services (Article 15)
#2338899
Ó thuaidh: 1.2km ó thuaidh soir ó thuaidh de chrosbhealach Farm Rd 2077 agus Farm Rd 1170.
North: 1.2km North-Northeast from intersection of Farm Rd 2077 and Farm Rd 1170.
#2338901
Soir: 1.0km siar ó dheas de chrosbhealach Farm Rd 2130 agus Farm Rd 1245.
East: 1.0km South-West from the intersection of Farm Rd 2130 and Farm Rd 1245.
#2338902
Soir ó dheas: 0.4km soir ó thuaidh de chrosbhealach Farm Rd 1220 agus Farm Rd 2180.
Southeast: 0.4km Northeast from the intersection of Farm Rd 1220 and Farm Rd 2180.
#2338905
Siar ó thuaidh: 1.5km ó thuaidh soir ó thuaidh de chrosbhealach Farm Rd 2100 agus Farm Rd 1132 LC.”
Northwest: 1.5km North-Northeast from intersection of Farm Rd 2100 and Farm Rd 1132 LC.’
#2579756
Féadfar malartuithe gearrthéarmacha maidir le bainistíocht feirme agus cuairteanna feirme a áireamh leis an gcabhair freisin.
Aid may also cover short-term farm management exchanges and farm visits.
#2579983
ciallaíonn “caomhnú ar an bhfeirm” caomhnú agus forbairt in situ ar leibhéal na feirme;
‘on-farm conservation’ means in situ conservation and development at farm level;
#2736004
Ainm na Feirme: Cuir isteach Ainm na Feirme.
Name of Farm: Enter the Name of the Farm.
#2750066
Seirbhísí comhairle, seirbhísí bainistithe feirme agus seirbhísí faoisimh feirme (Airteagal 15)
Advisory services, farm management and farm relief services (Article 15)
#3135049
ciallaíonn ‘an Ballstát feirme’ an Ballstát ina bhfuil an fheirm bunaithe;
‘farm Member State’ means the Member State where the farm is established;
#3246715
tuinnín gorm beo idir caighin éagsúla san aon fheirm amháin (aistriú laistigh den fheirm);
live bluefin tuna between different cages in the same farm (intra-farm transfer);
#1424065
trí fhógra i scríbhinn a chuirfear leis an bpost chuig gach duine, nó a thabharfar do gach duine, a mbeidh sé taifeadta maidir leis ar an liosta aicmiúcháin iomchuí gurb é an t-áititheoir é ar fheirm inchánach, nó ar chuid d'fheirm inchánach, ina limistéar feidhme ar an dáta a bhforordófar an ráta cánach feirme don bhliain sin faoi alt 9 (4) den Acht seo, a chur in iúl dó cad é an méid cánach feirme is iníoctha aige don bhliain sin i leith na feirme inchánach nó i leith na coda agus a cheangal ar an duine sin an cháin sin a íoc leis an údarás áitiúil de réir an Achta seo agus measfar, chun críocha fho-alt (1) den alt seo, gurb é an dáta a sheolfar an fógra chuig an duine nó, de réir mar a bheidh, a thabharfar dó é an dáta a n-éilítear cáin fheirme i leith na feirme inchánach nó na coda.
by notice in writing sent by post or given to each person who stands entered in the relevant classification list as the occupier of a taxable farm, or part of a taxable farm, in its functional area on the date on which the rate of farm tax for that year is prescribed under section 9 (4) of this Act, notify the person of the amount of farm tax payable by him for that year in respect of the taxable farm or part and require payment thereof by the person to the local authority in accordance with this Act, and the date on which the notice is posted or, as the case may be, given to the person shall be deemed, for the purposes of subsection (1) of this section, to be the date on which farm tax in respect of the taxable farm or part is demanded.
#1362610
“(8) Le linn bheith á chinneadh chun críocha alt 15 (3) agus alt 30 (1) den Acht Airgeadais, 1980 , maidir le luacháil inrátaithe na talún feirmeoireachta go léir a bhí ar áitiú ag pearsa aonair, an raibh sí, aon tráth le linn bliana measúnachta, ar cóimhéid le méid áirithe nó ar mhó ná an méid sin í i gcás talamh feirmeoireachta a bheith ar úinéireacht go tairbhiúil ag pearsa aonair i gcomhpháirt le haon duine nó daoine eile, measfar, i ndáil leis an talamh feirmeoireachta a bhí ar úinéireacht amhlaidh, d'ainneoin na bhforálacha sin roimhe seo den alt seo, an phearsa aonair a bheith ag áitiú talamh feirmeoireachta arb é a luacháil inrátaithe cóimhéid luacháil inrátaithe iomlán na talún feirmeoireachta a bhí ar úinéireacht amhlaidh.”.
"(8) In determining for the purposes of section 15 (3) and of section 30 (1) of the Finance Act, 1980 whether the rateable valuation of all farm land occupied by an individual did not at any time during a year of assessment amount to or exceed a particular amount in a case where farm land is beneficially owned by an individual jointly with any other person or persons, the individual shall, in relation to the farm land so owned, be deemed, notwithstanding the preceding provisions of this section, to occupy farm land the rateable valuation of which is an amount equal to the total rateable valuation of the farm land so owned.".
#1424011
(2) (a) Faoi réir mhíreanna (b) agus (c) den fho-alt seo agus alt 21 den Acht seo, déanfaidh an duine arb amhlaidh maidir leis, ar an dáta a bhforordófar an ráta cánach feirme don bhliain sin faoi fho-alt (4) den alt seo, go mbeidh sé taifeadta ar an liosta aicmiúcháin iomchuí nó ar na liostaí aicmiúcháin iomchuí gurb é an t-áititheoir é ar fheirm inchánach, cáin fheirme i leith na feirme d'aon bhliain a íoc leis an údarás áitiúil nó leis na húdaráis áitiúla ar ina limistéar feidhme nó ina limistéir fheidhme atá an fheirm suite.
( 2 ) ( a ) Subject to paragraphs (b) and (c) of this subsection and to section 21 of this Act, farm tax in respect of a taxable farm for any year shall be paid by the person who stands entered as the occupier of the farm in the relevant classification list or classification lists on the date on which the rate of farm tax for that year is prescribed under subsection (4) of this section to the local authority or local authorities in whose functional area or functional areas the farm is situated.
#1424125
—(1) Déanfaidh údarás áitiúil, a luaithe is féidir tar éis an ráta cánach feirme a fhorordú do bhliain faoi alt 9 den Acht seo taifead a thiomsú, i cibé foirm a bheidh forordaithe, don bhliain sin, ar a dtabharfar taifead cánach feirme, ina mbeidh na sonraí a bheidh taifeadta ar an liosta aicmiúcháin dá limistéar feidhme ar dháta an fhorordaithe sin mar aon le sonraí faoin méid cánach feirme is iníoctha don bhliain sin i leith gach feirme inchánach iomchuí, nó cuid d'fheirm den sórt sin.
—(1) A local authority shall, as soon as may be after the prescription of the rate of farm tax under section 9 of this Act for a year, compile a record, in such form as may be prescribed, for that year, to be known as a farm tax record, of the particulars standing entered in the classification list for its functional area on the date of such prescription together with particulars of the amount of farm tax payable for that year in respect of each relevant taxable farm, or part of such a farm.
#3246718
ciallaíonn ‘aistriú idir feirmeacha’ tuinnín gorm beo a athlonnú ó fheirm amháin go feirm eile ina bhfuil dhá chéim, aistriú ó chaighean na feirme deontóra go caighean iompair agus cur i gcaighean ón gcaighean iompair go dtí caighean na feirme glactha;
“inter-farm transfer” means the relocation of live bluefin tuna from one farm to another farm composed of two phases, a transfer from the donor farm cage to a transport cage and a caging from the transport cage to the receiving farm cage;
#650900
Deonófar tacaíocht faoi mhír 1(b) don údarás nó don chomhlacht roghnaithe chun an tseirbhís bainistíochta feirme, an tseirbhís faoisimh feirme, an tseirbhís chomhairleach feirme nó an tseirbhís chomhairleach foraoiseachta a bhunú.
Support under paragraph 1(b) shall be granted to the authority or body selected to set up the farm management, farm relief, farm advisory or forestry advisory service.
#1286169
(3) Aon tagairt sa Chaibidil seo do luacháil inrátaithe thalamh feirmeoireachta a bhí ar áitiú ag pearsa aonair tráth áirithe is tagairt í do chomhiomlán luachálacha inrátaithe na talún feirmeoireachta go léir a bhí ar áitiú aige agus na talún feirmeoireachta go léir a mheastar a bheith ar áitiú aige an tráth sin agus aon tagairt do luacháil inrátaithe thalamh feirmeoireachta a bhí ar áitiu ag pearsa aonair ar feadh bliana measúnachta nó coda de bhliain mheasúnachta is tagairt í do luacháil inrátaithe iomlán na talún feirmeoireachta go léir a bhí ar áitiú aige agus na talún feirmeoireachta go léir a mheastar a bheith ar áitiú aige ar feadh na bliana measúnachta sin, nó na coda sin de bhliain mheasúnachta arna ríomh de réir forálacha alt 17 (5), (6) agus (7):
(3) A reference in this Chapter to the rateable valuation of farm land occupied by an individual at a particular time is a reference to the aggregate of the rateable valuations of all farm land occupied by him and of an farm land deemed to be occupied by him at that time and a reference to the rateable valuation of farm land occupied by an individual for a year of assessment or part of a year of assessment is a reference to the total rateable valuation of all farm land occupied by him and of all farm land deemed to be occupied by him for that year of assessment, or part of a year of assessment calculated in accordance with the provisions of section 17 (5), (6) and (7):
#1424265
—(1) Faoi réir fhorálacha an ailt seo, aon cháin fheirme a bheidh dlite agus iníoctha in aghaidh aon bhliana i leith feirm inchánach nó cuid d'fheirm inchánach agus aon ús a bheidh dlite agus iníoctha ar an gcáin sin, tiocfaidh siad, ar an dáta a dtiocfaidh siad chun bheith dlite agus iníoctha amhlaidh chun bheith, agus leanfaidh siad de bheith go dtí go n-íocfar iad, ina muirear ar an talamh arb amhlaidh maidir leis, ar an dáta a bhforordófar an ráta cánach feirme don bhliain sin faoi alt 9 den Acht seo, go mbeidh sé taifeadta ar an liosta aicmiúcháin iomchuí nó ar na liostaí aicmiúcháin iomchuí, gurb é an talamh é atá sa ghabháltas talaimh talmhaíochta arb é an fheirm é agus beidh tosaíocht ar aon mhuirir agus leasanna a chruthófar i leith na talún ag an gcáin agus ag aon ús den sórt sin:
—(1) Subject to the provisions of this section, farm tax due and Farm tax to be a payable for any year in respect of a taxable farm or part of a taxable charge on land farm and any interest due and payable thereon shall, on the date upon which it becomes so due and payable, become and shall remain until payment thereof, a charge upon the land standing entered in the relevant classification list or classification lists on the date on which the rate of farm tax for that year is prescribed under section 9 of this Act as being the land comprised in the agricultural land holding constituting the farm and the tax and any such interest shall have priority over all charges and interests created in respect of the land:
#1431438
(4) San alt seo tá le “cáin fheirme” agus “feirm inchánach” na bríonna faoi seach a shanntar dóibh le halt 1 (1) den Acht um Cháin Fheirme, 1985 .
(4) In this section "farm tax" and "taxable farm" have the meanings respectively assigned to them by section 1 (1) of the Farm Tax Act, 1985 .
#1570697
191P.—(1) Faoi réir fho-alt (3), i gcás duine de lánúin a bheith i dteideal sochair míchumais, sochair dífhostaíochta, sochair díobhála, pinsin míthreorach, pinsin seanaoise (ranníocach), pinsin seanaoise (neamhranníocach), pinsin scoir nó pinsin easláine agus an duine eile a bheith i dteideal cúnaimh feirme, ní rachaidh iomlán an méid is iníoctha leo ar mhodh an tsochair nó an phinsin sin agus an chúnaimh feirme sin (dá ngairtear ‘an méid iomchuí’ san fho-alt seo) thar an méid iomlán sochair nó pinsin, de réir mar a bheidh (lena n-áirítear aon mhéaduithe air sin, de réir mar is cuí), nó thar an méid iomlán cúnaimh feirme (lena n-áirítear aon mhéaduithe air sin, de réir mar is cuí), cibé acu is mó (dá ngairtear ‘an méid is mó’ san fho-alt seo), a bheadh iníoctha dá mba rud é nach mbeadh ach aon duine amháin den lánúin ag fáil sochair, pinsin nó cúnaimh feirme, de réir mar a bheidh, agus dá mba rud é gur mhó, murach an fo-alt seo, an méid iomchuí ná an méid is mó, déanfar an méid cúnaimh feirme is iníoctha leis an gcéile atá i dteideal an chúnaimh feirme sin a laghdú de mhéid na breise.
191P.—(1) Subject to subsection (3), where one of a couple is entitled to disability benefit, unemployment benefit, injury benefit, disablement pension, old age (contributory) pension, old age (non-contributory) pension, retirement pension or invalidity pension and the other is entitled to farm assist, the total of the amount payable to them by way of such benefit or pension and such farm assist (in this subsection referred to as ‘the relevant amount’) shall not exceed the total amount of benefit or pension, as the case may be, (including any increases thereof, where appropriate), or the total amount of farm assist (including any increases thereof, where appropriate), whichever is the greater (in this subsection referred to as ‘the greater amount’) that would be payable if only one of the couple were in receipt of benefit, pension or farm assist, as the case may be, and if the relevant amount would but for this subsection exceed the greater amount, the amount of farm assist payable to the spouse who is entitled to such farm assist shall be reduced by the amount of the excess.
#1675029
Deonófar tacaíocht faoi phointe (b) de mhír 1 don údarás nó don chomhlacht roghnaithe chun an tseirbhís bainistíochta feirme, an tseirbhís faoisimh feirme, an tseirbhís chomhairleach feirme nó an tseirbhís chomhairleach foraoiseachta a bhunú.”;
Support under point (b) of paragraph 1 shall be granted to the authority or body selected to set up the farm management, farm relief, farm advisory or forestry advisory service.’;
#3246677
ciallaíonn ‘Ballstát feirme’ nó ‘an Ballstát atá freagrach as an bhfeirm’ an Ballstát a bhfuil an fheirm lonnaithe faoina dhlínse;
“farm Member State” or “Member State responsible for the farm” means the Member State under whose jurisdiction the farm is located;
#3247097
Sna cásanna sin, ní chuirfidh údarás inniúil an Bhallstáit feirme in iúl don oibreoir feirme cé na caighin atá roghnaithe ach ar theacht chuig an bhfeirm lena mbaineann dó.
In such cases, the competent authority of the farm Member State shall only communicate the selected cages to the farm operator upon arrival at the farm concerned.
#650897
bunú seirbhísí bainistíochta feirme, seirbhísí faoisimh feirme agus seirbhísí comhairleacha feirme, chomh maith le seirbhísí comhairleacha foraoiseachta a chur chun feidhme, lena n-áirítear an Córas Comhairleach Feirme dá dtagraítear in Airteagail 12 go 14 de Rialachán (AE) Uimh. 1306/2013/;
promote the setting up of farm management, farm relief and farm advisory services, as well as forestry advisory services, including the Farm Advisory System referred to in Articles 12 to 14 of Regulation (EU) No 1306/2013;
#898270
(3) Ní bheidh foirgint ná áit eile ar fheirm ina seamlas chun crícheanna ná do réir bhrí an Achta so de dhruim na háite sin d'úsáid anois agus arís chun ainmhithe coimeádtar ar an bhfeirm sin do mharbhadh agus dá dhruim sin amháin más rud é go ngabhann an marbhadh san le bainistí agus oibriú ceart na feirme sin agus nách é prímh-shlí ná aon-tslí bheatha shealbhaire na feirme sin ainmhithe do mharbhadh.
(3) A building or other place situate on a farm shall not be a slaughter-house for the purposes or within the meaning of this Act merely by reason of the fact that such place is used for the occasional slaughter of animals kept on such farm, provided such slaughter is incidental to the proper management and working of such farm and the slaughter of animals is not the principal or only occupation of the occupier of such farm.
#1286217
(2) I gcás talamh feirmeoireachta a bheith ar áitiú ag pearsa aonair, nó ag a bhanchéile, i gcomhpháirtíocht le haon duine nó daoine eile, agus nach úinéir tairbhiúil ar an talamh feirmeoireachta sin é féin ná a bhanchéile, measfar cion comhréireach den talamh feirmeoireachta sin a bheith ar áitiú ag an bpearsa aonair agus is é luacháil inrátaithe an chiona chomhréirigh sin an méid sin de luacháil inrátaithe iomlán na talún feirmeoireachta sin a mbeidh idir í agus an luacháil inrátaithe iomlán sin an chomhréir chéanna a bheidh idir a chion nó a cion, de réir mar is iomchuí, de na brabúis nó de na caillteanais ar iad a chionroinnt de réir téarmaí an chomhaontaithe comhpháirtíochta i dtaobh riaradh brabús nó caillteanas agus brabúis nó caillteanais iomlána na comhpháirtíochta.
(2) Where farm land is occupied by an individual, or by his wife, in partnership with any other person or persons and neither he nor his wife is a beneficial owner of the farm land, the individual shall be deemed to occupy a proportionate part of that farm land and the rateable valuation of the proportionate part shall be so much of the total rateable valuation of the said farm land as bears to the said total rateable valuation the same proportion as his or her share, as may be appropriate, of the profits or losses on an apportionment thereof made in accordance with the terms of the partnership agreement as to the sharing of profits or losses bears to the total profits or losses of the partnership.
#1286221
(4) I gcás talamh feirmeoireachta a bheith ar úinéireacht thairbhiúil ag pearsa aonair, nó ag a bhanchéile, i gcomhpháirt le haon duine nó daoine eile agus go bhfuil an talamh feirmeoireachta sin ar áitiú ag an bpearsa aonair, nó ag a bhanchéile, i gcomhpháirtíocht le haon duine nó daoine eile, measfar talamh feirmeoireachta a bheith ar áitiú aige arb é a luacháil inrátaithe méid is comhionann leis an gcodán sin de luacháil inrátaithe iomlán na talún ar úinéir tairbhiúil air é féin nó a bhanchéile, atá ar comhréir lena scair féin nó le scair a bhanchéile d'úinéireacht thairbhiúil na talún feirmeoireachta sin.
(4) Where farm land is beneficially owned by an individual or by his wife jointly with any other person or persons and the said farm land is occupied by the individual or by his wife in partnership with any other person or persons, he shall be deemed to occupy farm land the rateable valuation of which is an amount which is equal to such fractional part of the total rateable valuation of the land of which he or his wife is a beneficial owner as is proportionate to his or her share in the beneficial ownership of he said farm land.
#1286231
(7) I gcás ina measfar, de bhua fho-alt (1), (2), (3) nó (4), talamh feirmeoireachta bheith áitithe ag pearsa aonair agus más rud é, maidir le haon bhliain mheasúnachta, nach raibh na dálaí, ar faoina dtreoir a mheasfar an talamh feirmeoireachta sin nó aon chuid chomhréireach de a bheith áitithe aige, ann ach ar feadh cuid den bhliain mheasúnachta sin, measfar, chun críocha an ailt seo, maidir leis an mbliain mheasúnachta sin, gurb é luacháil inrátaithe aon talún feirmeoireachta a mheastar a bheith áitithe aige méid a mbeidh idir é agus luacháil inrátaithe iomlán na talún feirmeoireachta sin an chomhréir chéanna a bhí idir fad na tréimhse a bhí na dálaí sin ann an bhliain mheasúnachta sin agus dhá mhí dhéag.
(7) Where by virtue of subsection (1), (2), (3) or (4) farm land is deemed to be occupied by an individual and for any year of assessment the circumstances by reference to which he is deemed to occupy that farm land or any proportionate part thereof obtained for part only of that year of assessment, the rateable valuation of any farm land deemed to be occupied by him shall, for that year of assessment be deemed for the purposes of this section to be an amount which bears to the total rateable valuation of the said farm land the same proportion that the length of the period during which the said circumstances obtained in the year of assessment bears to twelve months.
#1286297
(2) Má thabhaíonn duine lena mbaineann an t-alt seo, le feirmeoireacht a dhéanamh ar thalamh feirmeoireachta atá ar áitiú aige, aon chaiteachas caipitiúil ag déanamh tithe feirme, foirgnimh feirme, iostáin, fálta nó oibreacha eile, tabharfar, le linn na brabúis nó na gnóchain ó fheirmeoireacht ar an talamh feirmeoireachta sin a bheith á muirearú, liúntas bliantúil (dá ngairtear liúntas foirgneamh feirme san alt seo) ar cóimhéid le deichiú cuid an chaiteachais sin don chéad bhliain mheasúnachta iomchuí agus do gach bliain mheasúnachta dá éis sin go dtí go mbeidh na liúntais a bheidh tugtha faoin alt seo i leith an chaiteachais ar cóimhéid leis an gcaiteachas:
(2) Where a person to whom this section applies incurs, for the purpose of farming farm land occupied by him, any capital expenditure on the construction of farmhouses, farm buildings, cottages, fences or other works, there shall be made in charging the profits or gains from farming the said farm land an annual allowance (in this section referred to as a farm buildings allowance) equal to one-tenth of the said expenditure for the first relevant year of assessment and for each subsequent year of assessment until the allowances made under this section in respect of the expenditure equal the amount of the expenditure:
#1289469
(4) I gcás talamh feirmeoireachta a bheith ar úinéireacht thairbhiúil ag pearsa aonair, nó ag a bhanchéile, i gcomhpháirt le haon duine nó daoine eile agus go bhfuil an talamh feirmeoireachta sin ar áitiú ag an bpearsa aonair, nó ag a bhanchéile, i gcomhpháirtíocht nó ar shlí eile le haon duine nó daoine eile, measfar talamh feirmeoireachta a bheith ar áitiú aige arb é a luacháil inrátaithe méid is comhionann leis an gcodán sin de luacháil inrátaithe iomlán na talún ar úinéir tairbhiúil air é féin nó a bhanchéile atá ar comhréir lena scair féin nó le scair a bhanchéile d'úinéireacht thairbhiúil na talún feirmeoireachta sin.
(4) Where farm land is beneficially owned by an individual, or by his wife, jointly with any other person or persons and the said farm land is occupied by the individual, or by his wife, in partnership or otherwise with any other person or persons, he shall be deemed to occupy farm land the rateable valuation of which is an amount which is equal to such fractional part of the total rateable valuation of the land of which he or his wife is a beneficial owner as is proportionate to his or her share in the beneficial ownership of the said farm land.
#1405762
Gearrtheideal, comhlua agus forléiriú.
( a ) a charge on land to secure payment of the whole or part of a conventional rent, a fee farm rent or a crown rent, or [GA] ( b ) a charge on land held under a lease or a fee farm grant to secure payment of moneys which, in the event of the breach, non-performance or non-observance of a covenant or condition contained in the lease or the fee farm grant, as the case may be, or in an assignment or other conveyance of the whole or part of the lessee's interest under the lease or the grantee's interest under the fee farm grant, as the case may be, become payable out of the land. [GA]
#1424025
(3) I gcás feirm inchánach a bheith suite i limistéar feidhme de chuid is mó ná aon údarás áitiúil amháin, déanfar cibé méid den cháin fheirme is iníoctha i leith na feirme a ríomhfar faoi threoir acraíocht choigeartaithe an chuid den fheirm atá suite i limistéar feidhme aon údaráis den sórt sin, a íoc leis an údarás sin.
(3) Where a taxable farm is situated in the functional area of more than one local authority, such amount of the farm tax payable in respect of the farm as is calculated by reference to the adjusted acreage of the part of the farm situated in the functional area of any such authority shall be paid to that authority.