#953332
Suim a gheobhfar, as talamh a bheidh tógtha fén Acht so do dhíol no do chur ar léas, do chur chun críche.
Application of sum received from sale or lease of land acquired under this Act.
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#971963
(d) trí thalamh do dheonadh no do léasú,
( d ) by the grant or lease of land,
#1137968
Suimefar de a gheofar de thoradh talamh a glacadh faoin Acht seo a dhíol nó a léasadh.
Application of sum received from sale or lease of land acquired under this Act.
#1196937
Úsáid suimeanna a gheofar as talamh a fuarthas faoin Acht seo a dhíol nó a léasadh.
Application of sum received from sale or lease of land acquired under this Act.
#1293714
2.—(1) Faoi réir an Sceidil seo, i gcás ina mbeidh ceangal ann préimh a íoc faoi léas ar thalamh, nó ar dhóigh eile faoi na téarmaí ar deonaíodh léas ar thalamh faoina réir, beidh páirt-diúscairt déanta ar an ruíleas nó ar an tsócmhainn eile as ar deonaíodh an léas.
2.—(1) Subject to this Schedule where the payment of a premium is required under a lease of land, or otherwise under the terms subject to which a lease of land is granted, there is a part disposal of the freehold or other asset out of which the lease is granted.
#446178
(i) méid cíosa a íoc nó aon íocaíocht thréimhsiúil a dhéanamh atá forchoimeádta faoi léas talún, nó
(i) to pay an amount of rent or make any periodical payment reserved under a lease of land, or
#848291
(2) Ní bhainfidh na hailt sin 127 go 131 den Lands Clauses Consolidation Act, 1845, le cuideachta bhóthair iarainn do dhíol tailimh no do thabhairt tailimh uatha ar léas aon uair fén alt so.
(2) The said sections 127 to 131 of the Lands Clauses Consolidation Act, 1845, shall not apply to any sale or lease of land by a railway company under this section.
#1293344
[EN]
(iii) as grantor of an option binding him to sell land or an interest in land or to grant a lease of land,
#1293676
1.—(1) Ní sócmhainn chnaoiteach léas ar thalamh go dtí an tráth nach faide ná caoga bliain a ré.
1.—(1) A lease of land shall not be a wasting asset until the time when its duration does not exceed fifty years.
#1293778
8.—(1) Le linn ré léas ar thalamh a bheith á chinneadh chun críocha an Achta seo, beidh éifeacht leis na forálacha seo a leanas.
8.—(1) In ascertaining for the purposes of this Act the duration of a lease of land, the following provisions shall have effect.
#2980147
sócmhainní lena ngabhann ceart úsáide a eascraíonn as léas ar thalamh a bhaineann le gníomhaíocht talmhaíochta (féach IFRS 16 Léasanna).
right-of-use assets arising from a lease of land related to agricultural activity (see IFRS 16 Leases).
#446176
(a) laghdú i méid aon chíosa nó íocaíochta tréimhsiúla eile atá forchoimeádta faoi léas talún a thagann chun bheith iníoctha tar éis don chomhréiteach nó don scéim chomhshocraíochta teacht i bhfeidhm faoi alt 24 (9) nó múchadh iomlán cheart an léasóra ar aon íocaíochtaí den sórt sin,
(a) a reduction in the amount of any rent or other periodical payment reserved under a lease of land that falls to be paid after the compromise or scheme of arrangement would take effect under section 24(9) or the complete extinguishment of the right of the lessor to any such payments,
#846326
(2) Ní bheidh sé riachtanach do dhuine adéarfaidh go bhfuil teideal aige fén alt so chun léasa fhrith-dhílse ar thalamh toiliú ar bith d'fháil chun crícheanna an fho-ailt sin roimhe seo den alt so má bhíonn an duine sin i seilbh an tailimh sin uile no más rud é nách seilbh fé léas dhílse bheidh ag aon tionónta don duine sin a bheidh ar an talamh san no ar aon chuid de.
(2) It shall not be necessary for a person claiming to be entitled under this section to a reversionary lease of land to obtain any consent for the purposes of the foregoing sub-section of this section where either such person is in occupation of the whole of such land or no tenant of such person on such land or any part thereof holds under a proprietary lease.
#846328
(3) Mara ndeinidh an fo-alt san roimhe seo den alt so duine adéarfaidh go bhfuil teideal aige fén alt so chun léasa fhrithdhílse ar thalamh do shaoradh o n-a bheith air toiliú ar bith d'fháil chun crícheanna an chéad fho-ailt den alt so, beidh sé riachtanach don duine sin toiliú chun an léasa fhrith-dhílse sin do dheonadh don duine sin d'fháil chun crícheanna an chéad fho-ailt sin o gach tionónta agus fo-thionónta (más ann dóibh) don duine sin ag a mbeidh an talamh san no aon chuid de fé léas dhílse.
(3) Where a person claiming to be entitled under this section to a reversionary lease of land is not exempted by the foregoing sub-section of this section from obtaining any consent for the purposes of the first sub-section of this section, it shall be necessary for such person to obtain for the purposes of the said first sub-section the consent of every tenant sub-tenant (if any) of such person holding such land or any part thereof under a proprietary lease to the granting of such reversionary lease to such person.
#846491
—(1) Duine ar bith (dá ngairmtear an t-iarratasóir san alt so) gur mian leis léas tógála d'fháil ar thalamh (dá ngairmtear an talamh tógála anso feasta) atá suidhte i líomatáiste baile agus go mbeidh an toiliú luaidhtear anso ina dhiaidh seo faighte aige no a saorfar anso ina dhiaidh seo o n-a bheith air toiliú ar bith d'fháil, féadfaidh léas tógála fén alt so ar an talamh san d'iarraidh ar an gCúirt.
—(1) Any person (in this section referred to as the applicant) who desires to obtain a building lease of land (hereinafter referred to as the building ground) situate in an urban area and either has obtained the consent hereinafter mentioned or is hereinafter exempted from obtaining any consent may apply to the Court for a building lease under this section of such land.
#953334
—Gach suim a gheobhaidh údarás sláintíochta, also tailimh a bheidh tógtha aca fén Acht so do dhíol no do chur ar léas, déanfaidh an t-údarás sláintíochta san í úsáid chun críche a gcomhachta agus a ndualgaisí sa tslí sin is dóich leis an údarás sláintíochta san, le toiliú an Aire, is ceart.
—Every sum received by a sanitary authority in respect of the sale or lease of land acquired by them under this Act shall be applied by such sanitary authority for the purpose of their powers and duties in such manner as such sanitary authority, with the consent of the Minister, think proper.
#954835
(4) Gach suim do gheobhaidh údarás áitiúil alos talamh do dhíol no do chur ar léas fén alt so, úsáidfidh an t-údarás áitiúil sin é, ar an gcéad dul síos, chun íoctha an chostais a bhainfidh leis an talamh san do thógaint agus, an méid de bheidh gan úsáid amhlaidh, úsáidfid é chun íoctha costaisí na hoibre deimhnithe iomchuibhe agus, má bhíonn aon iarmhéid ann ansan, úsáidfid an t-iarmhéid sin chun crícheanna a gcomhacht agus a ndualgas sa tslí sin is ceart dar leo agus le n-a dtoileoidh an tAire.
(4) Every sum received by a local authority in respect of the sale or lease of land under this section shall be applied by such local authority firstly towards the cost of the acquisition of such land, secondly towards the expenses of the relevant certified work, and, as regards any balance remaining unapplied, for the purpose of the powers and duties of such local authority in such manner as they, with the consent of the Minister, think proper.
#954927
(2) Gach suim do gheobhaidh údarás áitiúil, alos talamh do dhíol no do chur ar léas fén alt so, úsáidfidh an t-údarás áitiúil sin í chun críche a gcomhacht agus a ndualgas sa tslí sin a mheasfaid, le toiliú an Aire, do bheith ceart.
(2) Every sum received by a local authority in respect of the sale or lease of land under this section shall be applied by such local authority for the purpose of their powers and duties in such manner as such local authority, with the consent of the Minister, think proper.
#961703
Gach suim a gheobhaidh údarás pleanála ceanntair as talamh a bheidh tógtha le hordú dílsiúcháin do dhíol no do léasú, úsáidfidh an t-údarás san í chun críche a gcomhacht agus a ndualgas (mar údarás phleanála cheanntair den tsórt san no eile) sa tslí mheasfaidh an t-údarás san, le toiliú an Aire Riaghaltais Aiteamhail agus Sláinte Poiblidhe, do bheith ceart.
Every sum received by a district planning authority in respect of the sale or lease of land acquired by a vesting order shall be applied by such authority for the purpose of their powers and duties (whether as such district planning authority or otherwise) in such manner as such authority, with the consent of the Minister for Local Government and Public Health, think proper.
#1035162
(5) Aon tógaint, díol nó léasú talún a rinne údarás tithe roimh dháta an Achta seo a rith agus a bheadh bailí dá mba faoi fho-alt (1) den alt seo a rinneadh é beidh sé, agus is tuigthe go raibh riamh, arna dhéanamh go bailí faoi na hAchta iomchuí a luaitear i bhfo-alt (2) den alt seo.
(5) Any acquisition, sale or lease of land by a housing authority effected before the passing of this Act which would be valid if effected under subsection (1) of this section shall be and be deemed always to have been validly effected under the appropriate Acts mentioned in subsection (2) of this section.
#1047892
(3) Má rinne údarás tithe aon talamh a thógaint, a dhíol nó a léasú roimh an Acht seo a rith agus go mbeadh sin bailí dá mba de bhuaidh ailt 8 nó 11 den Housing (Ireland) Act, 1919, arna leasú leis an alt seo, a déanfaí é, beidh sé, agus measfar go raibh sé riamh, déanta go bailí faoi Achta Tithe an Lucht Oibre.
(3) Any acquisition, sale or lease of land by a housing authority effected before the passing of this Act which would be valid if effected by virtue of section 8 or 11 of the Housing (Ireland) Act, 1919, as amended by this section shall be and be deemed always to have been validly effected under the Housing of the Working Classes Acts.
#1047975
(3) Má rinne údaras tithe aon talamh a thógaint, a dhíol nó a léasú roimh an Acht seo a rith agus go mbeadh sin bailí dá mba de bhuaidh fo-ailt (1) den alt seo a déanfaí é, beidh sé, agus measfar go raibh sé riamh, déanta go bailí faoi Achta na Sclábhaithe.
(3) Any acquisition, sale or lease of land by a housing authority effected before the passing of this Act which would be valid if effected by virtue of subsection (1) of this section shall be and be deemed always to have been validly effected under the Labourers Acts.
#1137970
—Gach suim a gheobhaidh údarás áitiúil i leith talamh a ghlac siad chucu faoin Acht seo a dhíol nó a léasadh úsáidfidh an t-údarás áitiúil í chun críche a gcumhachtaí agus a ndualgas i cibé slí is cuí leis an údarás áitiúil le toiliú an Aire.
—Every sum received by a local authority in respect of the sale or lease of land acquired by them under this Act shall be applied by the local authority for the purpose of their powers and duties in such manner as the local authority, with the consent of the Minister, think proper.
#1147585
(3) Féadfaidh údarás áitiúil, le toiliú an Aire, cabhrú le haon duine a sholáthróidh carrloc, agus féadfar an chabhair a thabhairt trí ranníoc airgid nó trí oibreacha a dhéanamh nó trí thalamh a dheonú no a léasadh.
(3) A local authority may, with the consent of the Minister, assist any person providing a car park, and the assistance may consist either of a contribution of money or the execution of works or the grantor lease of land.
#1196939
—Gach suim a gheobhaidh údarás sláintíochta i leith talamh a bheidh faighte acu faoin Acht seo a dhíol nó a léasadh, úsáidfidh an t-údarás í chun críche a gcumhachtaí agus a ndualgas i cibé slí is cuí leis an údarás, le toiliú an Aire.
—Every sum received by a sanitary authority in respect of the sale or lease of land acquired by them under this Act shall be applied by the authority for the purpose of their powers and duties in such manner as the authority, with the consent of the Minister, think proper.
#1217426
(4) Aon fháil, díol nó léasadh talún a rinne údarás tithíochta roimh an 22ú lá d'Iúil, 1952, agus a bheadh bailí dá mba de bhua alt 8 nó 11 den Housing (Ireland) Act, 1919, arna leasú le halt 31 d'Acht 1952, a rinneadh é, leanfar i gcónaí dá mheas é a bheith arna dhéanamh go bailí faoi na hAchtanna um Thithe don Lucht Oibre agus measfar feasta é a bheith arna dhéanamh go bailí faoin Acht seo.
(4) Any acquisition, sale or lease of land by a housing authority effected before the 22nd day of July, 1952, which would be valid if effected by virtue of section 8 or 11 of the Housing (Ireland) Act, 1919, as amended by section 31 of the Act of 1952, shall continue to be deemed always to have been validly effected under the Housing of the Working Classes Acts and shall henceforth be deemed to have been validly effected under this Act.
#1218856
(i) do léas ar thalamh a úsáidtear chun críocha gnó nó ar a n-áirítear foirgneamh atá roinnte i gcuid nach lú ná ceithre árasán leithleacha lánscartha, is léas ina bhfuil forálacha á chumasú méid an chíosa a fhorcoimeádtar leis an léas a athrú laistigh de shé bliana is fiche ó thosach feidhme an léasa (nach forálacha á chumasú an cíos sin a athrú uair amháin, agus gan sin ach uair amháin, agus laistigh de chúig bliana ón tosach feidhme sin nó ar aon fhoirgnimh a thógáil tar éis an tosach feidhme sin ar an talamh nó ar chúnant, coinínoll nó comhaontú sa léas a shárú),
(i) a lease of land which is used for the purposes of business or includes a building divided into not less than four separate and self-contained flats, being a lease which contains provisions enabling the amount of the rent reserved by the lease to be altered within twenty-six years from the commencement of the lease (not being provisions enabling such rent to be altered once only and within five years from such commencement or upon the erection after such commencement of any buildings upon the land or upon the breach of a covenant, condition or agreement in the lease),
#1218860
(iii) léas ar thalamh ina bhfuil cúnant, coinníoll nó comhaontú ón léasaí foirgneamh nó foirngimh nó forbairt a dhéanamh ar an talamh mura mbeidh agus an fad nach mbeidh an cúnant, an coinníoll nó an comhaontú comhlíonta go hiomlán,
(iii) a lease of land containing a covenant, condition or agreement by the lessee to erect a building or buildings or carry out development on the land if and so long as the covenant, condition or agreement has not been fully complied with,
#1292803
(6) Ní bhainfidh fo-alt (5) le ceart forghéilleadh a dhéanamh ná le haon cheart eile is infheidhmithe ar chúnant i léas talún nó maoine eile a shárú, ná ní bhainfidh sé le haon cheart nó srian faoi mhorgáiste nó faoi mhuirear eile.
(6) Subsection (5) shall not apply to a right of forfeiture or other right exercisable on breach of a covenant contained in a lease of land or other property, and shall not apply to any right or restriction under a mortgage or other charge.
#1293336
[EN]
( a ) in the case of a disposal by way of assigning a lease of land or other property, for any liability remaining with, or assumed by, the person making the disposal by way of assigning the lease which is contingent on a default in respect of liabilities thereby or subsequently assumed by the assignee under the terms and conditions of the lease,
#1293678
(2) Más rud é i dtosach tréimhse úinéireachta léasa ar thalamh go mbeidh sé faoi réir fholéas nach ar chíos é is ionannas do luach iomlán na talún mar aon le haon fhoirgnimh ar an talamh sin agus gur mó luach an léasa i ndeireadh ré an fholéasa, arna mheas de réir mar a bhí i dtosach na tréimhse úinéireachta, ná an caiteachas is inlamhála faoi mhír 3 (1) (a) de Sceideal 1 le linn an gnóchan a ríomh a d'fhaibhrigh as an léas a dhiúscairt, ní sócmhainn chnaoiteach an léas go dtí go mbeidh deireadh le ré an fholéasa.
(2) If at the beginning of the period of ownership of a lease of land it is subject to a sub-lease not at a rent representing the full value of the land together with any buildings thereon and the value of the lease at the end of the duration of the sub-lease, estimated as at the beginning of the period of ownership, exceeds the expenditure allowable under paragraph 3 (1) (a) of Schedule 1 in computing the gain accruing on a disposal of the lease, the lease shall not be a wasting asset until the end of the duration of the sub-lease.
#1293680
(3) I gcás sócmhainn chnaoiteach is léas ar thalamh, is de réir ráta a shocrófar de réir an Tábla a ghabhann leis an mír seo, agus ní de réir ráta chomhréirigh mar a fhoráiltear le mír 9 de Sceideal 1, an ráta ar dá réir a thoimhdeofar caiteachas a bheith díscríofa.
(3) In the case of a wasting asset which is a lease of land, the rate at which expenditure is assumed to be written off shall, instead of being a uniform rate as provided by paragraph 9 of Schedule 1 be a rate fixed in accordance with the Table to this paragraph.
#1293719
3.—(1) I gcás ina dtarlóidh, faoi na téarmaí ar deonaíodh léas ar thalamh faoina réir, go dtiocfaidh suim chun bheith iníoctha ag an léasaí in ionad an chíosa go léir nó coda den chíos in aghaidh aon tréimhse, nó mar chomaoin i leith léas a ghéilleadh, measfar, chun críocha an Sceidil seo, gur cheangail an léas préimh a íoc leis an léasóir (i dteannta aon phréimhe eile) ar cóimhéid leis an tsuim sin in aghaidh na tréimhse arb iníoctha an tsuim sin ina leith.
3.—(1) Where, under the terms subject to which a lease of land is granted, a sum becomes payable by the lessee in lieu of the whole or part of the rent for any period, or as consideration for the surrender of the lease, the lease shall be deemed for the purposes of this Schedule to have required the payment of a premium to the lessor (in addition to any other premium) of the amount of that sum for the period in relation to which the sum is payable.
#1293721
(2) I gcás ina dtiocfaidh suim chun bheith iníoctha ag an léasaí ar shlí seachas i modh cíosa i gcomaoin aon cheann de théarmaí léasa ar thalamh a athrú nó a tharscaoileadh, measfar, chun críocha an Sceidil seo, gur cheangail an léas préimh a íoc leis an léasóir (i dteannta aon préimhe eile) ar cóimhéid leis an tsuim sin in aghaidh na tréimhse ón tráth a ghlacfaidh a t-athrú nó an tarscaoileadh éifeacht go dtí an tráth a scoirfidh sé d'éifeacht a bheith leis.
(2) Where, as consideration for the variation or waiver of any of the terms of a lease of land, a sum becomes payable by the lessee otherwise than by way of rent, the lease shall be deemed for the purposes of this; Schedule to have required the payment of a premium to the lessor (in addition to any other premium) of the amount of that sum for the period from the time when the variation or waiver takes effect to the time when it ceases to have effect.
#1337025
—(1) Faoi réir fho-alt (2), beidh léas ar thalamh a thabharfar tar éis dáta an Achta seo a rith ar neamhní dá mbeadh ag an léasaí, ar leith ón alt seo, an ceart faoi alt 3 d'Acht 1967 a leas a mhéadú ina fheo simplí agus go mbeidh na buanfhoirgnimh foirgnithe le húsáid go hiomlán nó go príomha mar theaghais.
—(1) Subject to subsection (2), a lease of land made after the passing of this Act shall be void if the lessee would, apart from this section, have the right under section 3 of the Act of 1967 to enlarge his interest into a fee simple and the permanent buildings are constructed for use wholly or principally as at dwelling.
#1337900
(a) léas ar thalamh a úsáidtear chun críocha gnó nó a fholaíonn foirgneamh atá roinnte i gcuid nach lú ná ceithre árasán leithleacha lánscartha, is léas ina bhfuil forálacaha á chumasú méid an chíosa a fhorchoimeádtar leis an léas a athrú laistigh de shé bliana is fiche ó thosach feidhme an léasa (nach forálacha á chumasú an cíos sin a athrú uair amháin, agus gan ach uair amháin, agus laistigh de chúig bliana ón tosach feidhme sin nó ar aon fhoirgnimh a thógáil tar éis an tosach feidhme sin ar an talamh nó ar chúnant sa léas a shárú). nó
( a ) a lease of land which is used for the purposes of business or includes a building divided into not less than four separate and self-contained flats being a lease which contains provisions enabling the amount of the rent reserved by the lease to be altered within twenty-six years from the commencement of the lease (not being provisions enabling such rent to be altered once only and within five years from such commencement or upon the erection after such commencement of any buildings upon the land or upon the breach of a covenant in the lease), or
#1337904
(c) léas ar thalamh ina bhfuil cúnant ón léasaí foirgneamh nó foirgnimh a thógáil nó forbairt a dhéanamh ar an talamh mura mbeidh agus fad nach mbeidh an cúnant comhlíonta go substaintiúil. nó
( c ) a lease of land containing a covenant by the lessee to erect a building or buildings or carry out development on the land if and so long as the covenant has not been substantially complied with, or
#1348519
—Ní bheidh dleacht stampa inmhuirearaithe ar aon tíolacadh, aistriú nó léasú talún a dhéanfar, nó a chomhaontófar a dhéanamh, tar éis dáta an Achta seo a rith chun críocha carthanúla sa Stát nó i dTuaisceart Éireann chuig comhlacht daoine a bunaíodh chun críocha carthanúla amháin nó chuig iontaobhaithe iontaobhas a bunaíodh amhlaidh:
—Stamp duty shall not be chargeable on any conveyance, transfer or lease of land made, or agreed to be made, after the passing of this Act for charitable purposes in the State or Northern Ireland to a body of persons established for charitable purposes only or to the trustees of a trust so established:'
#1360513
(3) Ní bheidh teideal ag duine chun léasa fhrithdhílse ar thalamh a úsáidtear go hiomlán nó go páirteach chun gnó a sheoladh más rud é, maidir le húdarás áitiúil chun críocha an Achta Rialtais Áitiúil, 1941 , agus an t-údarás sin ina pháirtí riachtanach i ndeonú an léasa, go mbeidh seilbh ag teastáil ón údarás sin faoi cheann tréimhse cúig bliana ón léas láithreach foirceannadh chun aon chríche dá bhfuil an t-údarás áitiúil i dteideal maoin a fháil go héigeantach.
(3) A person shall not be entitled to a reversionary lease of land used wholly or partly for the purpose of carrying on a business where a local authority for the purposes of the Local Government Act, 1941 , being a necessary party to the granting of the lease, will require possession within a period of five years after the termination of the existing lease for any purpose for which the local authority are entitled to acquire property compulsorily.
#1408866
(a) tar éis an 13ú lá de Shamhain, 1980, agus roimh thosach feidhme an Achta seo, go raibh duine i dteideal léas frithdhílse ar thalamh a fháil faoi Chuid III d'Acht 1980, agus
( a ) after the 13th day of November, 1980, and before the commencement of this Act a person was entitled to obtain a reversionary lease of land under Part III of the Act of 1980, and
#1435468
(3) Féadfaidh údarás áitiúil, le toiliú an Aire Comhshaoil, cabhrú le haon duine a bheidh ag cur carrchlóis ar fáil de réir fho-alt (1) agus is é a bheidh sa chabhair sin airgead a thabhairt, oibreacha a dhéanamh nó talamh a dheonú nó a léasú nó breis agus modh amháin díobh sin le chéile.
(3) A local authority may, with the consent of the Minister for the Environment, assist any person providing a car park in accordance with subsection (1) and the assistance may consist of a contribution of money or the execution of works or the grant or lease of land or any combination of those means.
#1503591
(2) Baineann an t-alt seo le hionstraim, is tíolacas nó aistriú ar dhíol talún, nó léasú talún, i gcás deimhniú a bheith san ionstraim á rá go bhfuil crainn (de réir bhrí an ailt seo) ag fás ar chuid shubstaintiúil den talamh sin.
(2) This section applies to an instrument, being a conveyance or transfer on sale of land, or a lease of land, where the instrument contains a certificate to the effect that trees (within the meaning of this section) are growing on a substantial part of such land.
#2989297
B56 Aon uair is gá chun léas ar thalamh agus ar fhoirgnimh a aicmiú agus cuntas a thabhairt air, leithdháilfidh léasóir íocaíochtaí léasa (lena n-áirítear aon íocaíocht tosaigh cnapshuime) idir an talamh agus eilimintí na bhfoirgneamh i gcomhréir le luachanna córa coibhneasta na leasanna léasachta i ngné na talún agus i ngné foirgneamh an léasa ar an dáta tionscanta.
B56 Whenever necessary in order to classify and account for a lease of land and buildings, a lessor shall allocate lease payments (including any lump-sum upfront payments) between the land and the buildings elements in proportion to the relative fair values of the leasehold interests in the land element and buildings element of the lease at the inception date.
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B57 I gcás léasa ar thalamh agus ar fhoirgnimh nach mbaineann an méid le haghaidh na gné talún le hábhar maidir leis an léas, féadfaidh léasóir caitheamh leis an talamh agus leis na foirgnimh mar aonad aonair chun críche léasaithe a aicmiú agus é a aicmiú mar léas airgeadais nó mar léas oibriúcháin agus míreanna 62–66 agus B53–B54 á gcur i bhfeidhm.
B57 For a lease of land and buildings in which the amount for the land element is immaterial to the lease, a lessor may treat the land and buildings as a single unit for the purpose of lease classification and classify it as a finance lease or an operating lease applying paragraphs 62–66 and B53–B54.