#588002
4 Coimisiúin/táillí infhála
4 Commissions/fees receivable
4 Coimisiúin/táillí infhála
4 Commissions/fees receivable
Ní bhfuighfar aon phinsean go vótálfidh an tOireachtas an t-airgead.
No pension receivable until money voted by Oireachtas.
—(1) Gach costas, liúntas agus táille atá go dtí so iníoctha no ionfhálta fén Acht Timpeal Toghachán, 1923 (Uimh. 12 de 1923) , fén Acht chun Toghthóirí Rialtais Áitiúla do Chlárú, 1924 (Uimh. 7 de 1924) agus fé Achtanna na gCoistí Dháréag, 1871 go 1924 fé seach, le Cléireach na Coróineach agus na Síochána no aige (pe'ca mar oifigeach clárathachta é no ar a mhalairt de shlí), beid iníoctha leis an gclárathóir contae agus ionfhálta aige ar gach slí díreach mar a bhí na costaisí, na liúntaisí agus na taillí sin iníoctha le Cléireach na Coróineach agus na Síochána no ionfhálta aige go dtí so.
—(1) All expenses, allowances, and fees heretofore payable or receivable under the Electoral Act, 1923 (No. 12 of 1923), the Local Government Electors Registration Act, 1924 (No. 7 of 1924) and the Juries Acts, 1871 to 1924, respectively to or by the Clerk of the Crown and Peace (whether as registration officer or otherwise) shall be payable to and receivable by the county registrar in the same manner in all respects as the said expenses, allowances, and fees were heretofore payable to or receivable by the Clerk of the Crown and Peace.
(3) Gach leabhar agus scríbhinn do bheadh, dá mba ná rithfí an tAcht so, ionghlactha i bhfianaise beid ionghlactha i bhfianaise fé is dá mba ná rithfí an tAcht so.
(3) All books and documents which, if this Act had not been passed, would have been receivable in evidence shall be receivable in evidence as if this Act had not been passed.
Na sochair agus na hallúntais is ionfhálta ag an Uachtarán.
Emoluments and allowances receivable by the President.
Costas iomluaite othair thoildheonaigh is ionghlactha mar othar ionmhuirir d'íoc.
Payment of cost of conveyance of voluntary patient receivable as chargeable patient.
(a) áireofar na suimeanna iomchuí go léir a d'íoc siad seo a leanas nó a bhí le fáil uathu—
( a ) shall include all relevant sums paid by or receivable from—
—(1) I gcás a n-éileoidh cuideachta faoiseamh de bhua na Coda seo agus gur dealraitheach don chigire, i gcás earraí de chineál áirithe, go ndéanann sé difear don chóngas idir an méid ab infhaighte ó earraí a onnmhairíodh a dhíol in aon tréimhse agus an méid ab infhaighte ó earraí nár onnmhairíodh a dhíol sa tréimhse sin gur íoc an chuideachta aon dleacht i leith na n-earraí nó i leith na n-ábhar a úsáideadh á monarú, feidhmeoidh an cigire fo-alt (2) nó (3), cibé acu is iomchuí leis, chun an méid a ríomh ab infhaighte ó na hearraí sin a dhíol sa tréimhse sin, agus ríomhfar dá réir sin aon fhaoiseamh don chuideachta faoi threoir earraí a dhíol sa tréimhse sin.
—(1) Where a company claims relief pursuant to this Part and it appears to the inspector that, in the case of goods of a particular class, the relationship between the amount receivable from the sale in any period of goods exported and the amount receivable from the sale in that period of goods not exported is affected by the payment by the company of any duty in respect of the goods or the materials used in their manufacture, the inspector shall apply subsection (2) or (3), whichever appears to him to be appropriate, in arriving at an amount receivable from the sale in that period of such goods, and any relief to the company by reference to the sale of goods in that period shall be computed accordingly.
(b) go mbeadh cáin inmhuirearaithe ar aon ioncam ab infhaighte aige i leith na gceart.
( b ) any income receivable by him in respect of the rights would be liable to tax.
(b) measfar gur méid is infhaighte ó dhíol earraí aon mhéid is infhaighte mar íocaíocht as seirbhísí a rinneadh amhlaidh, agus
( b ) any amount receivable in payment for services so rendered shall be regarded as an amount receivable from the sale of goods, and
(b) measfar gur méid is infhaighte ó dhíol earraí aon mhéid is infhaighte mar íocaíocht ar dheisiúcháin den sórt sin a dhéanamh amhlaidh.
( b ) any amount receivable in payment for such repairs so carried out shall be regarded as an amount receivable from the sale of goods.
(ii) measfar gur méid is infhaighte ó dhíol earraí aon mhéid is infhaighte mar íocaíocht ar sheirbhísí den sórt sin a thabhairt amhlaidh.
(ii) any amount receivable in payment for such services so rendered shall be regarded as an amount receivable from the sale of goods.
(ii) measfar gur méid is infhaighte ó dhíol earraí aon mhéid is infhaighte mar íocaíocht as seirbhísí ríomhaire a thabhairt, agus
(ii) any amount receivable in payment for the rendering of the computer services shall be regarded as an amount receivable from the sale of goods, and
Ús eile is infhaighte agus ioncam eile dá samhail (12)
Other interest receivable and similar income (12)
Ús eile is infhaighte agus ioncam eile dá samhail (12)
Other interest receivable and similar income (12)
Ús eile is infhaighte agus ioncam eile dá samhail (12)
Other interest receivable and similar income (12)
Ús eile is infhaighte agus ioncam eile dá samhail (12)
Other interest receivable and similar income (12)
ús eile is infhaighte agus ioncam eile dá samhail
other interest receivable and similar income
(ii) measfar gur méid is infhaighte ó dhíol earraí aon mhéid is infhaighte ó sheoladh na ngníomhaíochtaí sin, agus
(ii) any amount receivable from the carrying on of the said activities shall be regarded as an amount receivable from the sale of goods, and
(ii) aon mhéid is infhaighte ag an Teach Trádála Speisialta mar íocaíocht as earraí onnmhairiúcháin a dhíol áireofar é mar mhéid is infhaighte ó dhíol earraí, agus
(ii) any amount receivable by the Special Trading House in payment for the sale of export goods shall be regarded as an amount receivable from the sale of goods, and
(b) measfar gur méid is infhaighte ó dhíol earraí aon mhéid is infhaighte mar íocaíocht as deisiú nó as cothabháil den sórt sin a dhéanamh amhlaidh, agus
( b ) any amount receivable in payment for such repair or maintenance so carried out shall be regarded as an amount receivable from the sale of goods, and
(ii) measfar gur méid is infhaighte ó dhíol earraí aon mhéid is infhaighte i ndáil leis an táirgeadh sin, agus
(ii) any amount receivable for the said production shall be regarded as an amount receivable from the sale of goods, and
(b) measfar gur méid is infhaighte ó dhíol earraí aon mhéid is infhaighte mar íocaíocht as athmhonarú nó deisiú den sórt sin a dhéantar amhlaidh, agus
( b ) any amount receivable in payment for such remanufacture or repair so carried out shall be regarded as an amount receivable from the sale of goods, and
“(i) arb éard í aon iasacht, léas, infhaighteach trádála nó tomhaltais nó aon fhiach nó infhaighteach eile, urraithe nó neamhurraithe, nó leas in aon cheann acu sin, nó ceart conarthach chun aon cheann acu sin, agus”.
"(i) which consists of, or of an interest in or a contractual right to, any loan, lease, trade or consumer receivable or other debt or receivable whether secured or unsecured, and".
na méideanna uile is infhaighte ag
all amounts receivable by
aon ioncam is infhálta aige
any income receivable by him
ús ab infhaighte ag
interest receivable by
Ús is infhaighte agus ioncam comhchosúil
Interest receivable and similar income
Ús is infhaighte agus ioncam comhchosúil a eascraíonn as urrúis ioncaim sheasta
Interest receivable and similar income arising from fixed-income securities
Ús is infhaighte agus ioncam comhchosúil arna miondealú de réir chatagóirí nó fhochatagóirí an CPA
Interest receivable and similar income broken down by (sub)categories of the CPA
Coimisiúin is infhaighte arna miondealú de réir chatagóirí nó fhochatagóirí an CPA
Commissions receivable broken down by (sub)categories of the CPA
Miondealú geografach ar an ús is infhaighte agus ar ioncam comhchosúil
Geographical breakdown of interest receivable and similar income
Miondealú geografach ar an ús is infhaighte agus ar ioncam comhchosúil trí ghnó brainse (i dtíortha nach tíortha LEE iad)
Geographical breakdown of interest receivable and similar income via branch business (in non-EEA countries)
Ranníocaíochtaí pinsean is infhaighte ó chomhaltaí
Pension contributions receivable from members
Ranníocaíochtaí pinsean is infhaighte ó fhostóirí
Pension contributions receivable from employers
Éilimh árachais is infhaighte
Insurance claims receivable
íocaíochtaí a chur chun feidhme mar is ceart, ioncam a bhailiú agus méideanna arna mbunú mar mhéideanna is infhaighte a aisghabháil;
properly implementing payments, collecting revenue and recovering amounts established as being receivable;
Na méideanna is infhaighte a mheas
Estimate of amounts receivable
Na méideanna is infhaighte a shuí
Establishment of amounts receivable
Chun méid is infhaighte a shuí, déanfaidh an t-oifigeach údarúcháin atá freagrach an méid seo a leanas:
In order to establish an amount receivable, the authorising officer responsible shall:
Chun méid is infhaighte a shuí, áiritheoidh an t-oifigeach údarúcháin atá freagrach an méid seo a leanas:
To establish an amount receivable the authorising officer responsible shall ensure that:
go bhfuil an méid is infhaighte cinnte, is é sin nach bhfuil sé faoi réir coinníoll ar bith;
the amount receivable is certain, meaning that it is not subject to any condition;
go bhfuil an méid is infhaighte socraithe, arna shloinneadh go cruinn i dtéarmaí airgead tirim;
the amount receivable is fixed, expressed precisely in cash terms;
go bhfuil an méid is infhaighte dlite agus nach bhfuil sé faoi réir am íocaíochta faoi leith;
the amount receivable is due and is not subject to any payment time;
go bhfuil an méid is infhaighte suite ag an Aontas;
the Union has established the amount receivable;
Féadfaidh an t-oifigeach údarúcháin atá freagrach méid is infhaighte arna bhunú a chur ar ceal ina iomláine nó i bpáirt.
The authorising officer responsible may cancel an established amount receivable in full or in part.
Billí infhála
Bills receivable
Billí infhála
Bills receivable
na híocaíochtaí a chur chun feidhme, ioncam a bhailiú agus méideanna arna mbunú mar mhéideanna is infhaighte a aisghabháil, mar is ceart;
properly implement payments, collect revenue and recover amounts established as being receivable;
comaoin theagmhasach is iníoctha nó infhaighte i gcomhcheangal gnó (féach IFRS 3 Comhcheangail idir Gnólachtaí).
contingent consideration payable or receivable in a business combination (see IFRS 3 Business Combinations);