#319193
ráiteas míniúcháin lena n-áirítear, más cuí, ráiteas airgeadais.
an explanatory statement including, where appropriate, a financial statement.
Filter results
Collections
10,000+ results in 1,858 documents
#500507
(b) an dleacht is inmhuirearaithe ar aon ráiteas den sórt sin a íoc ar an ráiteas a sheachadadh,
(b) to pay the duty chargeable on any such statement on delivery of the statement,
#1278101
ciallaíonn “ráiteas” an ráiteas nach foláir a sheachadadh faoi alt 69 (1) den Acht seo;
"statement" means the statement required to be delivered under section 69 (1) of this Act;
#1352520
ciallaíonn “an ráiteas míniúcháin “an ráiteas dá dtagraítear in alt 3 (2) den Acht seo;
"the explanatory statement" means the statement referred to in section 3 (2) of this Act;
#1464610
“(7) Más dealraitheach don chigire gur mó méid an chreidmheasa cánach ar taispeánadh faighteoir dáilte iomchuí (lena n-áirítear cuid de dháileadh a áirítear faoi fho-alt (2) mar dháileadh iomchuí) a bheith ina theideal sa ráiteas a bhí i gceangal nó ag gabháil le haon bharántas nó seic nó ordú eile a luaitear in alt 5 den Acht Cánach Corparáide, 1976 , nó in aon ráiteas a luaitear in alt 83 (5) den Acht sin, ná méid an chreidmheasa cánach ar chóir a thaispeáint sa ráiteas sin go bhfuil faighteoir an ráitis ina theideal faoi threoir fhorálacha an ailt seo, féadfaidh an cigire measúnacht i leith cánach ioncaim a dhéanamh ar an gcuideachta faoi Chás IV de Sceideal D don bhliain mheasúnachta ina ndéantar an ráiteas, ar mhéid arb ionann an cháin ioncaim air, de réir an ráta chaighdeánaigh don bhliain mheasúnachta sin, agus an méid ar mó an creidmheas cánach a thaispeántar sa ráiteas ná an creidmheas cánach ar chóir a thaispeáint sa ráiteas sin go bhfuil faighteoir an ráitis sin ina theideal:
"(7) Where it appears to the inspector, that the amount of the tax credit to which the recipient of a relevant distribution (including part of a distribution which is treated under subsection (2) as a relevant distribution) was shown to be entitled on the statement annexed to or accompanying any warrant or cheque or other order mentioned in section 5 of the Corporation Tax Act, 1976 , or in any statement mentioned in section 83 (5) of that Act, exceeds the amount of the tax credit to which the recipient of the statement should have been shown to be entitled on that statement by reference to the provisions of this section, the inspector may make an assessment to income tax on the company under Case IV of Schedule D for the year of the assessment in which the statement is made, on an amount the income tax on which, at the standard rate for the said year of assessment, is equal to the amount by which the tax credit shown in the statement exceeds the tax credit to which the recipient of that statement should have been shown to be entitled on that statement:
#1572362
ciallaíonn “ráiteas straitéise” ráiteas a cheanglaítear a chur faoi bhráid an Aire faoi alt 25 .
“strategy statement” means a statement required to be submitted under section 25 .
#1594097
ráiteas a bheidh curtha isteach i ráiteas
a statement included in a statement
#1646736
An Plean Straitéiseach um Sheirbhísí Uisce, Deireadh Fómhair, 2015, mar aon le Ráiteas Tionchair Natura agus Ráiteas Measúnachta Straitéisí Timpeallachta (MST).
WATER SERVICES STRATEGIC PLAN, OCTOBER, 2015 TOGETHER WITH NATURA IMPACT STATEMENT AND SEA STATEMENT.
#1857592
ráiteas míniúcháin lena n-áirítear, más cuí, ráiteas airgeadais.
an explanatory statement including, where appropriate, a financial statement.
#1930220
Ráiteas freagrachta agus ráiteas faoin údarás inniúil
Responsibility statement and statement on the competent authority
#1951770
I ráiteas maidir le tionscnamh a dhéanfar de bhun na hIarscríbhinne seo beidh an ráiteas seo a leanas:
A statement on origin made out pursuant to this Annex shall contain the following statement:
#1956154
más ar ráiteas maidir le tionscnamh a bunaíodh an t-éileamh, an ráiteas maidir le tionscnamh sin;
if the claim was based on a statement on origin, that statement on origin;
#2921778
✓ Agóidí in aghaidh an dréachtráitis ar an gcomhshaol nó an ráitis nuashonraithe ar an gcomhshaol, agus mionsonraí maidir le haon athrú nó ábhar breise ba cheart a dhéanamh ar an ráiteas ar an gcomhshaol nó an ráiteas nuashonraithe ar an gcomhshaol.
✓ Objections to the draft environmental statement or updated environmental statement, and details of any changes or additions that should be made to the environmental statement or updated environmental statement.
#777528
(2) Nuair a dhéanfidh an chúirt ordú fén alt so, déanfidh an chuideachta, laistigh de mhí tar éis dáta an orduithe, ráiteas leasuithe do réir téarmaí an orduithe sin do chur chun an chlárathóra, agus na forálacha den Acht so a bhaineann le n-a bhfuil sa ráiteas bhunaidh, le deimhniú a fhírinne, agus le saoirse o oblagáid a chríochnuithe, agus le píonóisí mar gheall ar ráiteas atá bréagach no a chuirfadh duine amú do chur chun an chlára thóra no mar gheall ar gan an ráiteas bunaidh do chríochnú no gan é chur chun an chlárathóra, bainfid leis an ráiteas leasuithe atá le cur chun an chlárathóra fén alt so.
(2) When an order is made by the court under this section, the company shall, within one month after the date of the order, send to the registrar an amended statement in accordance with the terms of such order, and the provisions of this Act in relation to the contents, verification, and relief from completion of the original statement, and penalties for sending a false or misleading statement or failing to complete or send the original statement shall apply to the amended statement to be sent under this section.
#851977
(4) Má thárlann do choiste, ar a gceangailtear leis an bhfo-alt deiridh sin roimhe seo den alt so cuntas do thabhairt do sna Coimisinéirí Ioncuim, go dteipfidh ortha an cuntas san do thabhairt laistigh den aimsir a ceaptar leis an bhfo-alt san, féadfaidh na Coimisinéirí Ioncuim, fé alt 47 den Succession Duty Act, 1853, agus ar gach slí fé is dá mb'é an cuntas san an cuntas a luaidhtear san alt san agus gurbh é an teip sa chuntas san do thabhairt an fhaillí luaidhtear san alt san, chur d'fhiachaibh ar an gcoiste sin no ar aon bhall de an cuntas san do thabhairt.
(4) If a committee which is required by the next foregoing sub-section of this section to deliver to the Revenue Commissioners statement, fails to deliver such statement within the time limited by that sub-section the delivery of such statement by such committee or any member thereof may be enforced by the Revenue Commissioners under section 47 of the Succession Duty Act, 1853, in all respects as if such statement were such account as is mentioned in that section and the failure to deliver such statement were such default as is mentioned in that section.
#959471
(2) Má thárlann, maidir le haon cheárd-chumann dar gá ráiteas do chur isteach fén alt so, ná cuirfear ráiteas isteach no go gcuirfear isteach ráiteas ina mbeidh bréag thoiliúil, beidh gach duine de sna baill agus de sna hoifigigh sin den cheárd-chumann san do thoiligh le gan ráiteas do chur isteach no leis an ráiteas bréagach do chur isteach no d'urasuigh an céanna agus, i gcás ceárd-chumainn ar n-a chlárú fé sna hAchtanna Ceárd-Chumainn, 1871 go 1935, an ceárd-chumann féin, ciontach, gach taobh aca, i gcionta fén alt so agus, ar a chiontú ann ar an slí achmair, dlighfear fíneáil ná raghaidh thar céad punt do chur air.
(2) If, in relation to any trade union required to send a statement under this section, there is a failure to send a statement or there is sent a wilfully false statement, such of the members and officers of the trade union as consent to or facilitate the failure to send a statement or the sending of the false statement and, in the case of a trade union registered under the Trade Union Acts, 1871 to 1935, the trade union itself shall each be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.
#1270882
(ii) maidir le gach ráiteas bréagach a airbheartóidh gur ráiteas ó shaineolaí é nó a bheidh i ní a airbheartóidh gur cóip é de thuarascáil nó de luacháil ó shaineolaí nó gur sliocht as tuarascáil nó as luacháil den sórt sin é, gur léiriú cóir é ar an ráiteas, nó gur chóip chruinn chóir den tuarascáil nó den luacháil nó gur shliocht cruinn cóir as an tuarascáil nó as an luacháil é, agus go raibh foras réasúnach aige chun a chreidiúint agus gur chreid sé anuas go dtí tráth eisithe an doiciméid go raibh an duine a rinne an ráiteas inniúil ar é a dhéanamh agus gur thoiligh an duine sin i scríbhinn go n-eiseofaí an doiciméad, agus an ráiteas ina chuid de, san fhoirm agus sa chomhthéacs ina bhfuil sé folaithe agus nach raibh an toiliú sin tarraingthe siar aige roimh an gceannach a dúradh;
(ii) as regards every untrue statement purporting to be a statement by an expert or contained in what purports to be a copy of or extract from a report or valuation of an expert it fairly represented the statement, or was a correct and fair copy of or extract from the report or valuation, and he had reasonable ground to believe and did up to the time of the issue of the document believe that the person making the statement was competent to make it and that person had given his written consent to the issue of the document with the statement included in the form and context in which it is included and had not withdrawn that consent before the purchase aforesaid;
#1364702
(4) Is cion ag duine earraí, nó earraí i gcoimeádán, ar a mbeidh, nó aon doiciméad ina mbeidh, aon ráiteas a thabhairt i gcúrsa gnó do cheannaitheoir, gan spleáchas d'éifeacht dhlíthiúil an ráitis, a leagann amach, a theorannaíonn nó a thuairiscíonn cearta a thugtar do cheannaitheoir, nó dliteanais maidir leis an gceannaitheoir i ndáil le hearraí a fuair sé nó aon ráiteas ar dóigh go nglacfar leis mar ráiteas den sórt sin, mura mbeidh dearbhú soiléir suntasach ag gabháil leis an ráiteas sin nach dochar ar aon slí do na cearta conarthacha atá ag an gceannaitheoir de bhua ailt 12, 13, 14 agus 15 d'Acht 1893 an ráiteas iomchuí.
(4) It shall be an offence for a person in the course of a business to furnish to a buyer goods bearing, or goods in a container bearing, or any document including, any statement, irrespective of its legal effect, which sets out, limits or describes rights conferred on a buyer or liabilities to the buyer in relation to goods acquired by him or any statement likely to be taken as such a statement, unless that statement is accompanied by a clear and conspicuous declaration that the contractual rights which the buyer enjoys by virtue of sections 12, 13, 14 and 15 of the Act of 1893 are in no way prejudiced by the relevant statement.
#1364958
(4) Is cion ag duine earraí, nó earraí i gcoimeádán, ar a mbeidh, nó aon doiciméad ina mbeidh, aon ráiteas a thabhairt i gcúrsa gnó do fhruilitheoir, gan spleáchas d'éifeacht dhlíthiúil an ráitis, a leagann amach, a theorannaíonn nó a thuairiscíonn cearta a thugtar do fhruilitheoir nó dliteanais maidir leis an bhfruilitheoir i ndáil leis na hearraí nó aon ráiteas ar dóigh go nglacfar leis mar ráiteas den sórt sin mura mbeidh dearbhú soiléir suntasach ag gabháil leis an ráiteas sin nach dochar ar aon slí do na cearta conarthacha atá ag an gceannaitheoir de bhua alt 26, 27, 28 nó 29 an ráiteas iomchuí.
(4) It shall be an offence for a person in the course of a business to furnish to a hirer goods bearing, or goods in a container bearing, or any document including, any statement, irrespective of its legal effect, which sets out, limits or describes rights conferred on a hirer or liabilities to the hirer in relation to the goods or any statement likely to be taken as such a statement, unless that statement is accompanied by a clear and conspicuous declaration that the contractual rights which the hirer enjoys by virtue of section 26, 27, 28 or 29 are in no way prejudiced by the relevant statement.
#1365077
(4) Is cion ag duine earraí, nó earraí i gcoimeádán, ar a mbeidh, nó aon doiciméad ina mbeidh, aon ráiteas, a thabhairt i gcúrsa gnó d'fhaighteoir seirbhíse, gan spleáchas d'éifeacht dhlíthiúil an ráitis, a leagann amach, a theorannaíonn nó a thuairiscíonn cearta a thugtar don fhaighteoir nó dliteanais maidir leis an bhfaighteoir i ndáil le hearraí a fuair sé nó aon ráiteas ar dóigh go nglacfar leis mar ráiteas den sórt sin mura mbeidh dearbhú soiléir suntasach ag gabháil leis an ráiteas sin nach dochar ar aon slí do na cearta conarthacha atá ag an bhfaighteoir de bhua alt 39 an ráiteas iomchuí.
(4) It shall be an offence for a person in the course of a business to furnish to the recipient of a service goods bearing, or goods in a container bearing, or any document including, any statement, irrespective of its legal effect, which sets out, limits or describes rights conferred on the recipient or liabilities to the recipient in relation to goods acquired by him or any statement likely to be taken as such a statement, unless that statement is accompanied by a clear and conspicuous declaration that the contractual rights which the recipient enjoys by virtue of section 39 are in no way prejudiced by the relevant statement.
#1508992
(4) Más rud é, i ndáil le haon cheardchumann a gceanglaítear air ráiteas a chur chuig an Aire faoin alt seo, go mainnítear ráiteas a chur nó go gcuirtear ráiteas atá bréagach go toiliúil, beidh cibé duine de chomhaltaí agus d'oifigigh an cheardchumainn a thoilíonn leis an mainneachtain ráiteas a chur, nó a éascaíonn sin, nó a thoilíonn leis an ráiteas bréagach a chur, nó a éascaíonn sin, agus, i gcás ceardchumainn atá cláraithe faoi na hAchtanna Ceardchumann, 1871 go 1975, an ceardchumann féin, ciontach araon i gcion faoin alt seo agus ar iad a chiontú go hachomair sa chéanna, dlífear fíneáil nach mó ná £500 a chur orthu.
(4) If, in relation to any trade union required to send a statement under this section, there is a failure to send a statement or there is sent a wilfully false statement, such of the members and officers of the trade union as consent to or facilitate the failure to send a statement or the sending of the false statement and, in the case of a trade union registered under the Trade Union Acts, 1871 to 1975, the trade union itself shall each be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding £500.
#448337
(a) trí “ráiteas tionchair timpeallachta nó ráiteas tionchair Natura nó an dá ráiteas sin, de réir mar a bheidh”, a chur in ionad “ráiteas tionchair timpeallachta” sa dá áit ina bhfuil sé,
(a) by the substitution of “environmental impact statement or Natura impact statement or both of those statements as the case may be”, for “environmental impact statement” in both places where it occurs,
#448344
(ii) i mír (b) “i ráiteas tionchair timpeallachta nó i ráiteas tionchair Natura nó sa dá ráiteas sin, de réir mar a bheidh” a chur in ionad “i ráiteas tionchair timpeallachta”.
(ii) in paragraph (b) to substitute “environmental impact statement or Natura impact statement or both of those statements as the case may be”, for “environmental impact statement”.
#448350
(i) trí “an ráiteas tionchair timpeallachta nó an ráiteas tionchair Natura nó an dá ráiteas sin, de réir mar a bheidh” a chur in ionad “an ráiteas tionchair timpeallachta”, agus
(i) by the substitution of “environmental impact statement or Natura impact statement or both of those statements as the case may be”, for “environmental impact statement”, and
#448368
(d) i bhfo-alt (8), trí “ráiteas tionchair timpeallachta athbhreithnithe nó ráiteas tionchair Natura athbhreithnithe nó an dá ráiteas sin, de réir mar a bheidh,” a chur in ionad “ráiteas tionchair timpeallachta athbhreithnithe”,
(d) in subsection (8), by the substitution of “revised environmental impact statement or revised Natura impact statement or both of those statements, as the case may be” for “revised environmental statement”,
#448393
(i) trí “an ráiteas tionchair timpeallachta nó an ráiteas tionchair Natura nó an dá ráiteas sin, de réir mar a bheidh, a chuirtear” a chur in ionad “an ráiteas tionchair timpeallachta arna chur”, agus
(i) by the substitution of “environmental impact statement or Natura impact statement or both of those statements as the case may be”, for “environmental impact statement”, and
#1433414
ciallaíonn “dara ráiteas” ráiteas i scríbhinn ina dtaispeántar méid is ionann agus an difear idir an méid a thaispeántar sa chéadráiteas agus an méid inmheasúnaithe don árachóir.
"second statement" means a statement in writing showing an amount which is equal to the difference between the amount shown in the first statement and the assessable amount for the insurer.
#1573774
agus aon tagairtí do “ráiteas nochta” sna Rialacha seo is tagairtí iad don ráiteas sin nó do ráiteas a mbeidh an éifeacht chéanna leis,
and references in these Rules to a “disclosure statement” shall be to such statement or such statement to like effect,
#2977735
Sa Treoraíocht maidir le Cur Chun Feidhme IAS 1, léirítear bealaí ina bhféadtar an ráiteas maidir le staid airgeadais, an ráiteas ar ioncam cuimsitheach agus an ráiteas ar athruithe sa chothromas a chur i láthair.
The Implementation Guidance for IAS 1 illustrates ways in which the statement of financial position, statement of comprehensive income and statement of changes in equity may be presented.
#2982611
an éifeacht a bhí ag cuntasaíocht fálaithe ar ráiteas an eintitis ar an staid airgeadais, ar an ráiteas ar ioncam cuimsitheach agus ar an ráiteas ar athruithe sa chothromas.
the effect that hedge accounting has had on the entity's statement of financial position, statement of comprehensive income and statement of changes in equity.
#446934
“(b) i gcás ina ndearnadh ráiteas tionchair timpeallachta, ráiteas leigheasta tionchair timpeallachta, ráiteas tionchair Natura nó ráiteas leigheasta tionchair Natura a chur isteach i leith an iarratais, léiriú ar an méid sin, (bb) más infheidhme, an toradh a bheidh orthu seo a leanas—
“(b) where an environmental impact statement, remedial environmental impact statement, Natura impact statement or remedial Natura impact statement was submitted in respect of an application, an indication of this fact, (bb) where applicable, the outcome of—
#447704
(i) mar gheall ar aon ní a bhí san iarratas ar chead nó fágtha ar lár as lena n-áirítear measúnacht tionchair timpeallachta nó ráiteas tionchair Natura nó an dá ráiteas sin, de réir mar a bheidh, a fhágáil ar lár nó neamhdhóthanacht ráitis tionchair timpeallachta nó ráitis tionchair Natura nó an dá ráiteas sin, de réir mar a bheidh, nó
(i) any matter contained in or omitted from the application for permission including omission of an environmental impact statement or a Natura impact statement or both of those statements, as the case may be, or inadequacy of an environmental impact statement or a Natura impact statement or both of those statements, as the case may be, or
#447728
(i) de bhíthin aon ní atá san iarratas ar chead nó a fágadh ar lár as, lena n-áirítear ráiteas tionchair timpeallachta nó ráiteas tionchair Natura, nó an dá ráiteas sin, de réir mar a bheidh, a bheith fágtha ar lár, nó de bhíthin ráiteas tionchair timpeallachta nó ráiteas tionchair Natura, nó an dá ráiteas sin, de réir mar a bheidh, a bheith neamhdhóthanach, nó
(i) any matter contained in or omitted from the application for permission including omission of an environmental impact statement or a Natura impact statement or both of those statements, as the case may be, or inadequacy of an environmental impact statement or a Natura impact statement or both of those statements, as the case may be, or
#447739
(i) de bhíthin aon ní atá san iarratas ar chead nó a fágadh ar lár as, lena n-áirítear ráiteas tionchair timpeallachta nó ráiteas tionchair Natura, nó an dá ráiteas sin, de réir mar a bheidh, a bheith fágtha ar lár, nó de bhíthin ráiteas tionchair timpeallachta nó ráiteas tionchair Natura, nó an dá ráiteas sin, de réir mar a bheidh, a bheith neamhdhóthanach, nó
(i) any matter contained in or omitted from the application for the permission including omission of an environmental impact statement or a Natura impact statement or both of those statements as the case may be, or inadequacy of an environmental impact statement or a Natura impact statement or both of those statements, as the case may be, or
#476241
(I) más rud é go gceanglaítear ar an gcomharba, ar leith ón bhfo-alt seo, ráiteas (dá ngairtear an ‘dara ráiteas a luaitear’ san fho-alt seo) a sheachadadh de bhun fho-alt (2) (lena n-áirítear aon chás ina gceanglaítear ar an gcomharba amhlaidh de bhua ghníomhú an fho-ailt seo roimh ré) i leith na tréimhse cuntasaíochta céanna ach nach ndearna sé nó sí amhlaidh roimh an bhfáil sin, an líon daoine árachaithe a áireamh sa dara ráiteas sin a luaitear a cheanglófaí a thaispeáint sa ráiteas céadluaite dá mba nár scoir an t-árachóir údaraithe den ghnó lena mbaineann a sheoladh,
(I) if the successor is, apart from this subsection, required to deliver a statement (in this subsection referred to as the ‘second-mentioned statement’) pursuant to subsection (2) (including any case where the successor is so required by virtue of the prior operation of this subsection) in respect of the same accounting period but has not done so before that acquisition, include in that second-mentioned statement the number of insured persons that would have been required to have been shown in the first-mentioned statement had the authorised insurer not ceased to carry on the business concerned,
#481451
(b) más cuid den talamh a bheidh i dtrácht sa ráiteas cúitimh an limistéar forbraíochta, nó má tá cuid den talamh sin mar aon le talamh eile nach bhfuil i dtrácht sa ráiteas sin ar áireamh ann, an oiread den mhéid cúitimh a bheidh sonraithe sa ráiteas sin is inchurtha i leith talún a bheidh i dtrácht sa ráiteas sin agus a bheidh laistigh den limistéar forbraíochta.
(b) if the development area forms part of the land comprised in the compensation statement, or includes part of that land together with other land not comprised in that statement, shall be so much of the amount of compensation specified in that statement as is attributable to land comprised in that statement and falling within the development area.
#500517
(I) i gcás ina gceanglaítear ar an gcomharba, ar leith ón bhfo-alt seo, ráiteas (dá ngairtear ‘an dara ráiteas a luaitear’ san fho-alt seo) a sheachadadh de bhun fh-oalt (2) (lena n-áirítear aon chás ina gceanglaítear ar an gcomharba déanamh amhlaidh de bhua oibriú an fho-ailt seo roimhe sin) i leith an dáta dlite chéanna ach nach ndearna sé nó sí amhlaidh roimh an bhfáil sin, an méid inmhuirearaithe don bhliain lena mbaineann a cheanglófaí a thaispeáint ar an ráiteas céadluaite dá mba rud é nár scoir an duine inmhuirearaithe den ghnó lena mbaineann a sheoladh, a áireamh sa dara ráiteas sin a luaitear,
(I) where the successor is, apart from this subsection, required to deliver a statement (in this subsection referred to as the ‘secondmentioned statement’) pursuant to subsection (2) the successor is so required by virtue of the prior operation of this subsection) in respect of the same due date but has not done so before that acquisition, include in that second-mentioned statement the chargeable amount for the year concerned that would have been required to have been shown in the firstmentioned statement had the chargeable person not ceased to carry on the business concerned,
#771743
(5) Einne a dhéanfidh no a fhoillseoidh aon ráiteas bréagach den tsórt a luaidhtear san alt so féadfar é do chosc, le cosc, ar an ráiteas bréagach san no ar aon ráiteas bréagach den tsamhail chéanna do dhéanamh arís i dtaobh an iarrthóra san, agus chun cosc interim do dheona is leor cruthúnas prima facie ar bhreagaí an ráitis.
(5) Any person who shall make or publish any such false statement as is mentioned in this section may be restrained by injunction from any repetition of such false statement or any false statement of a similar character in relation to such candidate, and for the purpose of granting an interim injunction prima facie proof of the falsity of the statement shall be sufficient.
#794899
(2) Má dhineann éinne, chun congnamh airgid d'fháil fén Acht so dho féin no d'éinne eile, aon ráiteas na aithris chúise i scríbhinn a bheidh bréagach no do chuirfadh duine amú in aon phonc táchtach, beidh an duine sin agus, i gcás cuideachtan no cóluchta ionchorpruithe eile, beidh gach stiúrthóir, bainisteoir, agus rúnaí dhóibh ciontach i gcionta fén alt so agus beidh sé inphionósuithe dá réir sin mar a gcruthuighe sé ná feidir sé agus ná féadfadh sé, le dícheall réasúnta, a fháil amach go raibh an ráiteas bréagach no go gcuirfadh sé duine amú mar adubhradh no, i gcás stiúrthóra, bainisteora, no rúnaí do chólucht ionchorpruithe a dhin an ráiteas no an aithris chúise sin, gur i gan fhios do no gan a thoil a dineadh an ráiteas no an aithris chúise.
(2) If any person for the purposes of obtaining a subsidy under this Act for himself or any other person makes any statement or representation in writing which is false or misleading in any material particular, such person and, in the case of a company or other incorporated body, every director, manager, and secretary thereof shall be guilty of an offence under this section and be punishable accordingly unless he proves he did not know and could not with reasonable diligence have ascertained that the statement was false or misleading as aforesaid or, in the case of a director, manager, or secretary of an incorporated body making such statement or representation, that the statement or representation was made without his knowledge or without his consent.
#811706
(3) Má eiríonn aon cheist no aighneas idir gnóthaire údaruithe agus an Bord i dtaobh aon chuntais scarúna d'ullamhuigh an Bord fén alt so socrófar an cheist no an t-aighneas san ag eadarscánaí a cheapfidh an tAire ar iarratas an ghnóthaire údaruithe sin no an Bhúird (pe'ca aca é) agus beidh comhacht ag an eadarscánaí sin an cuntas scarúna san do leasú agus tuigfar chun crícheanna an ailt seo gur cuntas scarúna d'ullamhuigh an Bord fén alt so an cuntas scarúna san agus é leasuithe amhlaidh.
(3) If any question or dispute arises between an authorised undertaker and the Board upon any segregation statement prepared by the Board under this section such question or dispute shall be determined by an arbitrator appointed by the Minister on the application of such authorised undertaker or the Board (as the case may be) and such arbitrator shall have power to amend such segregation statement and such segregation statement as so amended shall for the purposes of this section be deemed to be a segregation statement prepared by the Board under this section.
#816537
(4) An long-únaer dá seachadfar ráiteas únaera fén alt so déanfa sé deimhin de dho féin, sara dtógfa sé ar bord na hainmhithe le n-a mbaineann an ráiteas san, go bhfuil sa ráiteas san na mion-innste is gá do réir an ailt seo do bheith ann agus, ag féachaint do líon agus do shaghas na n-ainmhithe le n-a mbaineann an ráiteas san, go bhfuil greamuithe dhe go cuibhe stampaí greamathacha den luach is oiriúnach do réir an scála d'éilithe a socruítear leis an Acht so.
(4) The shipowner to whom an owner's statement is delivered under this section shall, before taking on board the animals to which such statement relates, satisfy himself that such statement contains the particulars which it is required by this section to contain and that having regard to the number and nature of the animals to which such statement relates there are duly affixed thereto adhesive stamps of the appropriate value in accordance with the scale of charges fixed by this Act.
#846040
(2) Pé uair a lóisteálfar ráiteas feabhsúcháin san Oifig Chúirte Cuarda do réir an ailt seo déanfaidh an clárathóir contae láithreach dúbláid amháin den ráiteas feabhsúcháin sin do chur go dtí an Coimisinéir Luachála agus Suirbhéir Teorann, agus ar fháil an ráitis sin do cuirfidh an Coimisinéir sin fé ndeár an tionóntachán ina ndearnadh an feabhsú no na feabhsuithe uile agus fé seach a luaidhtear sa ráiteas san d'iniúchadh agus luacháil do dhéanamh sa bhfuirm orduithe ag luadh na nithe seo leanas i dtaobh an fheabhsuithe sin no i dtaobh gach ceann de sna feabhsuithe sin uile agus fé seach, sé sin le rá:—
(2) Whenever an improvement statement is lodged in the Circuit Court Office in pursuance of this section, the county registrar shall forthwith send one duplicate of such improvement statement to the Commissioner of Valuation and Boundary Surveyor, and upon receipt of such statement the said Commissioner shall cause the tenement in which the improvement or the several improvements mentioned in such statement was or were made to be inspected and a valuation to be made in the prescribed form stating the following matters in respect of such improvement or of each of the several such improvements, that is to say:—
#911248
(4) Pé uair a bheidh, i dtairisgint i gcóir polasaí árachais tionnscail, ráiteas nach fíor á rá, maidir leis an duine gur alos a shaoil a rinneadh an tairisgint sin, nach duine é, le linn na tairisgeana san do dhéanamh, gur thug an chuideachta árachais tionnscail chun a mbeidh an tairisgint sin á déanamh aon pholasaí eile amach ar a shaol agus a bhéarfaidh an chuideachta san polasaí árachais amach ar shaol an duine sin do réir na tairisgeana san, ansan, d'ainneoin nach fíor an ráiteas san agus gur coinníoll de choinníollacha an pholasaí sin an ráiteas san do bheith fíor, ní bheidh an chuideachta san saor, de bhíthin nach fíor an ráiteas san, o fhreagarthacht ar scór an pholasaí sin.
(4) Whenever a proposal for in industrial assurance policy contains a statement, which is not true in fact, that the person in respect of whose life such proposal has been made is not at the time of making such proposal a person on whose life any other policy has been issued by the industrial assurance company to which such proposal is made, and a policy of assurance on the life of such person is issued by such company in pursuance of such proposal, such company shall, notwithstanding that such statement is not true and that the truth of such statement is made a condition of such policy, not be relieved because such statement is not true from liability on foot of such policy.
#1178971
(b) más cuid den talamh a bheidh i dtrácht sa ráiteas cúitimh an limistéar forbartha, nó má fholaíonn an limistéar forbartha cuid den talamh sin maraon le talamh eile nach bhfuil i dtrácht sa ráiteas sin, an oiread den mhéid cúitimh a bheidh sonraithe sa ráiteas sin agus is inchurtha i leith talún a bheidh i dtrácht sa ráiteas sin agus a bheidh laistigh den limistéar forbartha.
( b ) if the development area forms part of the land comprised in the compensation statement, or includes part of that land together with other land not comprised in that statement, shall be much of the amount of compensation specified in that statement as is attributable to land comprised in that statement and falling within the development area.
#1181189
(ii) maidir le gach ráiteas neamhfhírinneach a airbheartóidh a bheith ina ráiteas ó shaineolaí, nó a bheidh i gcóip a airbheartóidh a bheith ina cóip de thuarascáil nó luacháil ó shaineolaí nó ina shliocht as an gcéanna, gur léiriú cothrom ar an ráiteas é, nó gur chóip cheart dhílis é den tuarascáil nó den luacháil nó sliocht ceart dílis as an gcéanna, agus go raibh cúis réasúnach aige chun a chreidiúint, agus gur chreid sé, anuas go dtí an t-am a eisíodh an réamheolaire, go raibh an duine a rinne an ráiteas inniúil ar é a dhéanamh, agus gur thug an duine sin an toiliú is gá de réir alt 46 le heisiúint an réamheolaire agus nár tharraing sé an toiliú sin siar sula ndearnadh cóip den réamheolaire a sheachadadh lena clárú, nó, go bhfios don chosantóir, sula ndearnadh leithroinnt faoi;
(ii) as regards every untrue statement purporting to be a statement by an expert or contained in what purports to be a copy of or extract from a report or valuation of an export it fairly represented the statement, or was a correct and fair copy of or extract from the report or valuation, and he had reasonable ground to believe and did up to the time of the issue of the prospectus believe that the person making the statement was competent to make it and that person had given the consent required by section 46 to the issue of the prospectus and had not withdrawn that consent before delivery of a copy of the prospectus for registration or, to the defendant's knowledge, before allotment thereunder;
#1251966
(8) Mura seachadfaidh duine do na Coimisinéirí Ioncaim ionstraim, fógra nó ráiteas a cheanglaítear air de bhua an ailt seo a sheachadadh dóibh, féadfaidh na Coimisinéirí Ioncaim seachadadh na hionstraime, an fhógra nó an ráitis ag an duine, nó, i gcás comhlachta chorpraithe, ag a rúnaí nó ag aon stiúrthóir dá chuid, a chur i bhfeidhm faoi alt 47 den Succession Duty Act, 1853, i ngach slí ionann agus dá mba é a bhí san ionstraim, san fhógra nó sa ráiteas, cibé acu é, cuntas den sórt a luaitear san alt sin agus dá mba é a bhí i neamhsheachadadh na hionstraime, an fhógra nó an ráitis, cibé acu é, mainneachtain den sórt a luaitear san alt sin.
(8) If a person fails to deliver to the Revenue Commissioners an instrument, notification or statement which he is required by virtue of this section to deliver to them, the delivery of the instrument, notification or statement by the person, or, in the case of a body corporate, by the secretary or any director thereof, may be enforced by the Revenue Commissioners under section 47 of the Succession Duty Act, 1853, in all respects as if the instrument, notification or statement, as the case may be, were such account as is mentioned in that section and the failure to deliver the instrument, notification or statement, as the case may be, were such default as is mentioned in that section.
#1272465
(b) (i) I gcás gan ráiteas (seachas ráiteas ó bhéal) lena mbaineann ordú faoi mhír (a) den fho-alt seo a bheith de réir forálacha an ordaithe, measfar, chun críocha alt 22 den Acht seo, forálacha an ordaithe a bheith sáraithe ag an duine a bheidh ag díol ar mionreic an earra lena mbaineann an ráiteas nó, de réir mar a bheidh, ag déanamh na seirbhíse lena mbaineann an ráiteas.
( b ) (i) Where a statement (other than an oral statement) to which an order under paragraph (a) of this subsection applies is not in conformity with the provisions of the order, the person selling by retail the commodity to which the statement relates or, as the case may be, rendering the service to which the statement relates shall be deemed, for the purposes of section 22 of this Act, to have contravened the provisions of the order.
#1273394
(3) I gcás aon tuairisceán, sonrasc, nóta sochair, nóta dochair admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad, taifead nó dearbhú den sort a luaitear i bhfo-alt (1) a bheith déanta nó curtha faoi bhráid ag duine, agus nach go calaoiseach ná go faillíoch a rinne sé sin agus go dtiocfaidh sé faoina umhail (nó, má bhíonn sé tar éis bháis, faoi umhail a ionadaí phearsanta) go raibh sé neamhcheart, ansin, mura leigheasfar an dearmad gan mhoill mhíréasúnach, déanfar, chun críocha an ailt seo, an tuairisceán, an sonrasc, an nóta sochair, an nóta dochair, an admháil, an cuntas, an dearbhán, an ráiteas bainc, an meastachán, an ráiteas, an fhaisnéis, an leabhar, an doiciméad, an taifead nó an dearbhú a áireamh mar ní a rinne sé nó a chuir sé faoi bhráid go calaoiseach.
(3) Where any such return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration as is mentioned in subsection (1) was made or submitted by a person neither fraudulently nor negligently and it comes to his notice (or, if he has died, to the notice of his personal representative) that it was incorrect, then, unless the error is remedied without unreasonable delay, the return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration shall be treated for the purposes of this section as having been negligently made or submitted by him.
#1285137
(4) Nuair a bheifear ag meas na creidiúnachta (más aon chreidiúnacht í) is cóir a thabhairt do ráiteas a ghlacfar mar fhianaise de bhua fho-alt (1) (c), (1) (d) nó (1) (e), tabharfar aird ar aon fhianaise eile a bheidh ar fáil ag an gcúirt agus ar aon imthosca as a bhféadfar, le réasún, aon tátal a bhaint faoi chruinneas nó neamhchruinneas an ráitis, lena n-áirítear aon chúis a bheith ag déantóir an ráitis lena thabhairt air fíorais a cheilt nó a mhífhaisnéisiú agus cibé acu faoi mhionn nó nárbh ea a rinneadh an ráiteas.
(4) In estimating he weight (if any) to be attached to a statement admitted as evidence by virtue of subsection (1) (c), (1) (d) or (1) (e), regard shall be had to any other evidence available to the court and to any circumstances from which any inference can reasonably be drawn as to the accuracy or otherwise of the statement, including the question whether the maker of the statement had any incentive to conceal or misrepresent facts and whether or not the statement was made on oath.
#1353365
—(1) I gcás a ndéanfaidh fostóir suim a bhaint as méid aon íocaíochta tuarastail nó pá a thugann sé d'fhostaí, tabharfaidh sé, nó cuirfidh sé faoi deara go dtabharfar, don fhostaí ráiteas i scríbhinn a inseoidh méid comhlán an tuarastail nó an phá is iníoctha agus cineál agus méid na hasbhainte, agus i gcás a dtabharfar ráiteas den sórt sin amhlaidh, déanfaidh an fostóir áirithe cibé bearta réasúnacha is gá chun a áirithiú go ndéanfar an t-ábhar lena mbaineann an ráiteas, agus an ráiteas sula dtabharfar don fhostaí é, a choimeád faoi rún.
—(1) Where an employer makes a deduction from the amount of any payment of salary or wages he makes to an employee, he shall give, or cause to be given, to the employee a statement in writing indicating the gross amount of the salary or wages payable and the nature and amount of the deduction, and in case such a statement is so given, the employer concerned shall take such reasonable steps as are necessary to ensure that both the matter to which the statement relates, and the statement before it is given to the employee, are treated confidentially.