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“Airteagal 12a
‘Article 12a
“Airteagal 12a
‘Article 12a
Airteagal 12a
Article 12a
in Airteagal 12a, cuirtear an méid a leanas in ionad mhír 2:
in Article 12a, paragraph 2 is replaced by the following:
Ní mór achoimre arna tarraingt suas i gcomhréir le hAirteagal 7(12a) a áireamh i réamheolaire Téarnaimh AE.
The EU Recovery prospectus must include a summary drawn up in accordance with Article 7(12a).
cuirtear na hAirteagail 12a agus 12b seo a leanas isteach:
the following Articles 12a and 12b are inserted:
“Airteagal 12a
‘Article 12a
cuirtear an méid seo a leanas in ionad ítim 12A d’Fhoscríbhinn 1:
item 12A of Appendix 1 is replaced by the following:
cuirtear an méid seo a leanas in ionad ítim 12A d’Fhoscríbhinn 3:
item 12A of Appendix 3 is replaced by the following:
cuirtear an ró 12a seo a leanas isteach:
the following row 12a is inserted:
cuirtear isteach an Chaibidil 12a seo a leanas i ndiaidh Chaibidil 12 agus roimh Chaibidil 13:
the following Chapter 12a is inserted after Chapter 12 and before Chapter 13:
“CAIBIDIL 12a:
‘CHAPTER 12A
Nochtadh: Dáta éaga 2023-01-01 IFRS 7.12A f
Disclosure: Expiry date 2023-01-01 IFRS 7.12A f
Nochtadh: Dáta éaga 2023-01-01 IFRS 7.12A e
Disclosure: Expiry date 2023-01-01 IFRS 7.12A e
Nochtadh: Dáta éaga 2023-01-01 IFRS 7.12A c
Disclosure: Expiry date 2023-01-01 IFRS 7.12A c
Nochtadh: Dáta éaga 2023-01-01 IFRS 7.12A d
Disclosure: Expiry date 2023-01-01 IFRS 7.12A d
Nochtadh: Dáta éaga 2023-01-01 IFRS 7.12A b
Disclosure: Expiry date 2023-01-01 IFRS 7.12A b
Airteagal 12a
Article 12a
cuirtear an tAirteagal 12a a leanas isteach:
the following Article 12a is inserted:
‘Airteagal 12a
‘Article 12a
in Airteagal 12a, cuirtear isteach na míreanna seo a leanas:
in Article 12a, the following paragraphs are added:
Airteagail 272(12a), 275(3) agus 276 de Rialachán (AE) Uimh. 575/2013
Article 272(12a), 275(3) and 276 of Regulation (EU) No 575/2013
cuirtear an méid seo a leanas in ionad Airteagal 12a:
Article 12a is replaced by the following:
“Airteagal 12a
‘Article 12a
in Airteagal 12a, cuirtear an méid a leanas in ionad mhír 2:
in Article 12a, paragraph 2 is replaced by the following:
cuirtear isteach an pointe (12a) seo a leanas:
the following point (12a) is inserted:
cuirtear isteach an iontráil (12 a) seo a leanas:
the following entry (12a) is inserted:
ní dhéanfaidh sé athrú ar an dáta aicmithe i gcomhréir le mír 8 agus mír 12A.
shall not change the date of classification in accordance with paragraphs 8 and 12A.
12–12A [Scriosta]
12–12A [Deleted]
cuirtear isteach an mhír (12a) seo a leanas:
the following paragraph (12a) is added:
Leasaítear Airteagal 12a mar a leanas:
Article 12a is amended as follows:
in Airteagal 12a, cuirtear an méid seo a leanas in ionad mhíreanna 2 agus 3:
in Article 12a, paragraphs 2 and 3 are replaced by the following:
‘Airteagal 12a
‘Article 12a
‘Airteagal 12a
‘Article 12a
‘Airteagal 12a
‘Article 12a
“(2) Aon fheirmeoir cothrom-ráta a gceanglaítear air, de réir alt 12A, sonrasc a eisiúint maidir le toradh talmhaíochta nó seirbhís talmhaíochta a sholáthar déanfaidh sé, i leith gach soláthar den sórt sin, sonrasc a eisiúint san fhoirm, agus ina mbeidh cibé sonraí (i dteannta na sonraí a shonraítear san alt sin 12A), a shonrófar le rialacháin má chomhlíontar na coinníollacha seo a leanas:
"(2) A flat-rate farmer who, in accordance with section 12A, is required to issue an invoice in respect of the supply of agricultural produce or an agricultural service shall, in respect of each such supply, issue an invoice in the form and containing such particulars (in addition to those specified in the said section 12A) as may be specified by regulations if the following conditions are fulfilled:
Ní bheidh suim na méideanna dá dtagraítear in Airteagal 45d(4), pointe (a), den Treoir seo agus in Airteagal 12a, pointe (a), de Rialachán (AE) Uimh. 575/2013 maidir le heintitis réitigh aonair nó eintitis tríú tír a bheadh ina n-eintitis réitigh dá mbeidís bunaithe san Aontas níos lú ná suim na méideanna dá dtagraítear in Airteagal 45d(4), pointe (b), den Treoir seo agus in Airteagal 12a, pointe (b), de Rialachán (AE) Uimh. 575/2013.”;
The sum of the amounts referred to in Article 45d(4), point (a), of this Directive and Article 12a, point (a), of Regulation (EU) No 575/2013 for individual resolution entities or third-country entities that would be resolution entities if they were established in the Union shall not be lower than the sum of the amounts referred to in Article 45d(4), point (b), of this Directive and Article 12a, point (b), of Regulation (EU) No 575/2013.’;
Tá taifeadadh na n-athróg 4.11 agus 4.12a roghnach go dtí go mbunófar an tarchur faisnéise maidir le grúpaí ilnáisiúnta, dá bhforáiltear in Airteagal 11.
The recording of variables 4.11 and 4.12a is optional until the transmission of information on multinational groups, as provided for in Article 11, has been established.
(d) deimhniú bialainne teoranta, de bhun alt 12A d'Acht 1927 (arna chur isteach le halt 9 d'Acht 1960), nó
( d ) a limited restaurant certificate, pursuant to section 12A of the Act of 1927 (as inserted by section 9 of the Act of 1960), or
(3) Más éagóir le haon chomhalta, oifigeach nó creidiúnaí de chuid cuideachta an chuideachta a bheith bainte den chlár faoi alt 12(3) nó 12A(3) den Acht seo, féadfaidh an chúirt, ar an gcomhalta, ar an oifigeach nó ar an gcreidiúnaí do dhéanamh iarratais (tar éis fógra a thabhairt do chláraitheoir na gcuideachtaí, do na Coimisinéirí Ioncaim agus don Aire Airgeadais) sula mbeidh 20 bliain caite ón dáta a rinneadh an fógra dá dtagraítear in alt 12(3) nó, de réir mar a bheidh, 12A(3) den Acht seo a fhoilsiú san Iris Oifigiúil, más deimhin léi gur cóir an chuideachta a chur ar ais ar an gclár, a ordú go gcuirfear ainm na cuideachta ar ais ar an gclár, agus, faoi réir fho-alt (4) den alt seo, ar chóip oifige den ordú a sheachadadh ar an gcláraitheoir lena clárú, measfar an chuideachta a bheith ar marthain ionann is nach mbeifí tar éis a hainm a bhaint den chlár; agus féadfaidh an chúirt, leis an ordú, cibé treoracha a thabhairt agus cibé forálacha a dhéanamh a fheicfear di a bheith cóir chun an chuideachta agus gach duine eile a chur, an oiread is féidir, sa staid chéanna ina mbeidís dá mba nár baineadh ainm na cuideachta den chlár nó cibé ordú eile a dhéanamh a fheicfear di a bheith cóir (agus gairtear ‘ordú ionadúil’ den ordú eile sin i bhfo-alt (4) den alt seo).
(3) If any member, officer or creditor of a company is aggrieved by the fact of the company’s having been struck off the register under section 12(3) or 12A(3) of this Act, the court, on an application made (on notice to the registrar of companies, the Revenue Commissioners and the Minister for Finance) by the member, officer or creditor, before the expiration of 20 years from the publication in Iris Oifigiúil of the notice referred to in section 12(3) or, as the case may be, 12A(3) of this Act, may, if satisfied that it is just that the company be restored to the register, order that the name of the company be restored to the register, and, subject to subsection (4) of this section, upon an office copy of the order being delivered to the registrar for registration, the company shall be deemed to have continued in existence as if its name had not been struck off; and the court may by the order give such directions and make such provisions as seem just for placing the company and all other persons in the same
(7) Féadfaidh an chúirt, ar iarratas arna dhéanamh ag cláraitheoir na gcuideachtaí (ar fhógra a thabhairt do gach duine is eol dó a bheith ina oifigeach de chuid na cuideachta) sula mbeidh 20 bliain caite ón dáta a rinneadh an fógra dá dtagraítear in alt 12(3) nó, de réir mar a bheidh, 12A(3) den Acht seo a fhoilsiú san Iris Oifigiúil, más deimhin léi gur cóir go gcuirfear an chuideachta ar ais ar an gclár, a ordú go gcuirfear ainm cuideachta a baineadh den chlár faoin alt sin 12(3) nó 12A(3) a chur ar ais ar an gclár agus, ar an gcúirt do dhéanamh an ordaithe, measfar an chuideachta a bheith ar marthain ionann is nach mbeifí tar éis a hainm a bhaint den chlár; agus féadfaidh an chúirt, leis an ordú, cibé treoracha a thabhairt agus cibé forálacha a dhéanamh a fheicfear di a bheith cóir chun an chuideachta agus gach duine eile a chur, an oiread is féidir, sa staid chéanna ina mbeidís dá mba nár baineadh ainm na cuideachta den chlár nó cibé ordú eile a dhéanamh a fheicfear di a bheith cóir (agus féadfaidh foráil den chineál dá dtagraítear i bhfo-alt (4) den alt seo a bheith san ordú eile sin má mheasann an chúirt gur ceart foráil den chineál sin a bheith ann).
(7) The court, on an application made by the registrar of companies (on notice to each person who, to his knowledge, is an officer of the company) before the expiration of 20 years from the publication in Iris Oifigiúil of the notice referred to in section 12(3) or, as the case may be, 12A(3) of this Act, may, if satisfied that it is just that the company be restored to the register, order that the name of a company which has been struck off the register under the said section 12(3) or 12A(3) be restored to the register and, upon the making of the order by the court, the company shall be deemed to have continued in existence as if its name had not been struck off; and the court may by the order give such directions and make such provisions as seem just for placing the company and all other persons in the same position as nearly as may be as if the name of the company had not been struck off or make such other order as seems just (and such other order may, if the court considers it appropriate that it should
(5) San alt seo tá le "scéim scair-rogha choigilteas-choibhneasa" an bhrí a shanntar dó le Sceideal 12A.
(5) In this section ‘savings-related share option scheme’ has the meaning assigned to it by Schedule 12A.
(ii) a bhfuil a ranníocaí faoin scéim le húsáid de réir mhír 17 de Sceideal 12A,
(ii) whose contributions under the scheme are to be used in accordance with paragraph 17 of Schedule 12A,
"12A. D’ainneoin mhír 12, beidh pearsa aonair cáilithe chun go leithreasófar scaireanna chuige nó chuici faoin scéim tráth ar bith más rud é—
"12A. Notwithstanding paragraph 12, an individual shall be eligible to have shares appropriated to him or her under the scheme at any time if—
"12A.—(1) Where an instrument which was executed and duly stamped has been accidentally lost (in this section referred to as the ‘lost instrument’) the Commissioners may—
"12A.—(1) Where an instrument which was executed and duly stamped has been accidentally lost (in this section referred to as the ‘lost instrument’) the Commissioners may—
Déantar na Foirmeacha darb uimhreacha 17.12A agus 17.12B i Sceideal 2 a chur le Sceideal B de na Rialacha Cúirte Dúiche 1997 díreach i ndiaidh Fhoirm 17.12.
The Forms numbered 17.12A and 17.12B in Schedule 2 are added to Schedule B of the District Court Rules 1997 immediately following Form 17.12.
—Leasaítear leis seo alt 12A (3) den Phríomh-Acht (a cuireadh isteach ann le halt 34 den Acht um Údarás Craolacháin, 1960 ) trí “soicind.
—Section 12A (3) of the Principal Act (inserted by section 34 of the Broadcasting Authority Act, 1960 ) is hereby amended by the substitution of "second.
—Leasaítear leis seo alt 12A d'Acht 1926 (a cuireadh isteach le halt 34 (f) d'Acht 1960)—
—Section 12A of the Act of 1926 (inserted by section 34 (f)of the Act of 1960) is hereby amended by—
(f) cáin a muirearaíodh air i gcaitheamh na tréimhse trí shonraisc arna n-ullmhú ar an modh a fhorordaítear le rialacháin agus arna n-eisiúint chuige de réir alt 12A.
( f ) tax charged to him during the period by means of invoices prepared in the manner prescribed by regulations and issued to him in accordance with section 12A.
—Cuirfear an t-alt seo a leanas isteach i ndiaidh alt 12A (a chuirtear isteach leis an Acht seo) den Phríomh-Acht:
—The following section shall be inserted after section 12A (inserted by this Act) of the Principal Act:
[EN]
Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act. 83.