Gaois

Treo cuardaigh

Modh cuardaigh

Scag na torthaí

Bailiúcháin

49 toradh in 16 doiciméad

  1. #1066914

    Cineachadh maoine comhluchta chorpraithe a discaoileadh.

    Devolution of property of dissolved body corporate.

    Uimhir 25 de 1954: AN tACHT MAOINE STÁIT, 1954

  2. #1110108

    Ar Aghaidh (CUID II Cineachadh Eastáit Réadaigh ar Bhás Duine)

    Next (PART II DEVOLUTION OF REAL ESTATE ON DEATH) No. 8/1959:

    Uimhir 8 de 1959: AN tACHT UM RIARADH EASTÁT, 1959

  3. #1110168

    CUID II Cineachadh Eastáit Réadaigh ar Bhás Duine

    PART II DEVOLUTION OF REAL ESTATE ON DEATH

    Uimhir 8 de 1959: AN tACHT UM RIARADH EASTÁT, 1959

  4. #1110170

    Cineachadh eastáit réadaigh ar bhás duine.

    Devolution of real estate on death.

    Uimhir 8 de 1959: AN tACHT UM RIARADH EASTÁT, 1959

  5. #1193861

    Ar Aghaidh (CUID IV Cineachadh i gcás Báis agus Titim d'Oidhreacht i gcás Díthiomnachta)

    Next (PART IV DEVOLUTION ON DEATH AND DESCENT ON INTESTACY) No. 16/1964:

    Uimhir 16 de 1964: AN tACHT UM CHLÁRÚ TEIDIL, 1964

  6. #1194774

    CUID IV Cineachadh i gcás Báis agus Titim d'Oidhreacht i gcás Díthiomnachta

    PART IV DEVOLUTION ON DEATH AND DESCENT ON INTESTACY

    Uimhir 16 de 1964: AN tACHT UM CHLÁRÚ TEIDIL, 1964

  7. #1194780

    Cineachadh talún cláraithe

    Devolution of registered land.

    Uimhir 16 de 1964: AN tACHT UM CHLÁRÚ TEIDIL, 1964

  8. #1207836

    Ar Aghaidh (CUID II Cineachadh Eastáit Réadaigh agus Phearsanta ar Bhás)

    Next (PART II DEVOLUTION OF REAL AND PERSONAL ESTATE ON DEATH) No. 27/1965:

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  9. #1207982

    CUID II Cineachadh Eastáit Réadaigh agus Phearsanta ar Bhás [EN]

    PART II DEVOLUTION OF REAL AND PERSONAL ESTATE ON DEATH

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  10. #1207983

    Cineachadh eastáit réadaigh agus phearsanta.

    [GA]

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  11. #1604837

    cineachadh

    devolution

    Riar na hOibre (Dáil Éireann/Seanad Éireann)

  12. #150577

    Ar iarratas chun dílseánach iardain trádmhairc, nó dhá thrádmharc nó níos mó atá in ainm an duine chéanna agus arb ionann an cineachadh teidil i ngach cás, a chlárú:

    On application to register a subsequent proprietor of a trade mark, or of two or more trade marks standing in the same name and where the devolution of title is the same in each case:

    Ionstraimí Reachtúla: 1980

  13. #437703

    (a) i ndáil le cineachadh aon mhaoine ar bhás duine a éagfaidh gan tiomna a dhéanamh tar éis dháta an ordaithe uchtála dá éis sin, agus

    (a) the devolution of any property on the death of a person dying intestate after the date of the subsequent adoption order, and

    AN tACHT UCHTÁLA 2010

  14. #1110231

    Lch. Roimhe Seo (CUID II Cineachadh Eastáit Réadaigh ar Bhás Duine)

    Previous (PART II DEVOLUTION OF REAL ESTATE ON DEATH)

    Uimhir 8 de 1959: AN tACHT UM RIARADH EASTÁT, 1959

  15. #1166509

    ciallaíonn “tarchur” tarchur trí oibriú an dlí, cineachadh ar ionadaí pearsanta éagaigh, agus aon mhodh aistrithe eile nach sannadh

    "transmission" means transmission by operation of law, devolution on the personal representative of a deceased person, and any other mode of transfer not being assignment.

    Uimhir 9 de 1963: ACHT NA dTRÁDMHARCANNA, 1963

  16. #1194782

    —Beidh feidhm maidir le gach talamh cláraithe ag an dlí a bhaineann le cineachadh eastáit réadaigh i gcás báis faoi mar atá feidhm aige maidir le heastát réadach.

    —The law relating to the devolution of real estate on death shall apply to all registered land as it applies to real estate.

    Uimhir 16 de 1964: AN tACHT UM CHLÁRÚ TEIDIL, 1964

  17. #1194817

    Lch. Roimhe Seo (CUID IV Cineachadh i gcás Báis agus Titim d'Oidhreacht i gcás Díthiomnachta)

    Previous (PART IV DEVOLUTION ON DEATH AND DESCENT ON INTESTACY)

    Uimhir 16 de 1964: AN tACHT UM CHLÁRÚ TEIDIL, 1964

  18. #1208048

    Lch. Roimhe Seo (CUID II Cineachadh Eastáit Réadaigh agus Phearsanta ar Bhás)

    Previous (PART II DEVOLUTION OF REAL AND PERSONAL ESTATE ON DEATH)

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  19. #1701210

    chun eastát pearsanta nó talamh ruílse cláraithe a bheidh ag cineachadh mar phearsantas an éagaigh a riaradh: na leagáidithe nó neasghaolta iarmharacha, nó daoine díobh;

    for the administration of the personal estate or freehold registered land devolving as personalty of the decreased: the residuary legatees or next-of-kin, or some of them;

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  20. #1703234

    Beidh feidhm ag forálacha na nAchtanna Uchtála, 1952-1976, agus an teideal chun deonú á chinneadh, faoi mar atá feidhm acu maidir le cineachadh maoine i gcás díthiomnachta.

    The provisions of the Adoption Acts, 1952-1976, shall apply in determining the title to a grant as they apply to the devolution of property on intestacy.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  21. #1706774

    Bíodh a fhios go ndearna , éagach, a d'éag ar, nó um an lá de 19 , i [más i nó um, an gClárlann Phrobháide Cheantair a dhéantar an t-iarratas, cuir leis: agus ag a raibh áit chónaithe sheasta tráth a bháis i laistigh de cheantar ], agus gur fhorghníomhaigh sé, go cuí, a uacht dheireanach [a bhfuil cóip di, arna síniú ag an Oifigeach Probháide [nó ag an gCláraitheoir Probháide Ceantair], i gceangal leis seo], agus gur ainmnigh sé san uacht sin mar sheiceadóir, agus ar an lá de go ndearnadh probháid na huachta sin agus riarachán an eastáit atá ag cineachadh chun ionadaí pearsanta an éagaigh sin, agus á dhílsiú dó, a dheonú san Oifig Phrobháide [nó sa Chlárlann Phrobháide atá anois faoi Cheantair sin] do [ atá anois faoi thaifead i ] agus go ndearna an sin, tar éis dó an sin a ghlacadh air féin, idirláimhsiú ar eastát an éagaigh sin; agus gur éag dá éis sin, ar an lá de 19 , ag fágáil cuid den eastát sin gan riaradh, agus go ndearnadh, an lá de 19 , litreacha riaracháin an eastáit sin atá ag cineachadh chun ionadaí pearsanta an éagaigh sin, agus á dhílsiú dó, agus a fágadh amhlaidh gan riaradh, maille leis an uacht sin , a dheonú san Oifig Phrobháide [nó sa Chlárlann Phrobháide Cheantair] do , ar é a bheith curtha faoi mhionn ar dtús go riarfadh sé an céanna go fíreata.

    Be it known that deceased, who died on or about the day of 19 , at [where application is made in District Probate Registry add and who at the time of his death had a fixed place of abode at within the district of ], made and duly executed last will [a copy of which, signed by the Probate Officer [or District Probate Registrar], is hereunto annexed] and did therein name executor, and that on the day of [probate of the said will and administration of the estate which devolves on and vests in the personal representative] of said deceased were granted at the Probate Office [or District Probate Registry aforesaid] to [which now remains of record in ] who after taking such upon intermeddled in the estate of said deceased; and afterwards died on the day of 19 , leaving part thereof unadministered, and that on the day of 19 , letters of administration of the said estate which devolves on and vests in the personal representative of the said deceased and which was so left unadministered, with said will annexed, were granted at the Probate Office [or District Probate Registry] to he having been first sworn faithfully to administer the same.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  22. #1706776

    Bíodh a fhios go bhfuair éagach, bás ina dhíthiomnóir ar, nó um, an lá de 19 , i [más i gClárlann Phrobháide Cheantair a dhéantar an t-iarratas, cuir leis: agus, tráth a bháis, go raibh áit chónaithe sheasta aige i laistigh de cheantar ], agus tar éis a bháis, eadhon, ar an lá de , go ndearnadh litreacha riaracháin an eastáit atá ag cineachadh chun ionadaí pearsanta an éagaigh sin, agus á dhílsiú dó, a dheonú san Oifig Phrobháide [nó sa Chlárlann Phrobháide Cheantair] do [litreacha riaracháin atá anois faoi thaifead i ] agus go ndearna an sin, tar éis dó an riarachán sin a ghlacadh air féin, idirláimhsiú ar eastát an éagaigh sin; agus gur éag dá éis sin, ar, nó um, an lá de 19 , ag fágáil cuid den eastát sin gan riaradh, agus go ndearnadh, an lá de 19 , litreacha riaracháin an eastáit sin atá ag cineachadh chun ionadaí pearsanta an éagaigh sin, agus á dhílsiú dó, agus a fágadh amhlaidh gan riaradh, a dheonú do ar é a bheith curtha faoi mhionn ar dtús go riarfadh sé an céanna go fíreata.

    Be it known, that deceased, died intestate on or about the day of 19 , at [where application is made in District Probate Registry, add and at the time of his death had a fixed place of abode at within the district of ], and that since death, on the day of 19 , letters of administration of the estate which devolves on and vests in the personal representative of the said deceased were granted at the Probate Office [or District Probate Registry] to [which letters of administration now remain of record in ] which said after taking such administration upon intermeddled in the estate of said deceased; and afterwards, on or about the day of 19 , died leaving part thereof unadministered, and that on the day of 19 , letters of administration of the said estate which devolves on and vests in the personal representative of the said deceased and which was so left unadministered were granted to he having been first sworn faithfully to administer the same.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  23. #167021

    (2) nuair a athrófar úinéireacht ar bheagfheithicil seirbhíse poiblí (seachas cineachadh úinéarachta chuig ionadaí pearsanta úinéara a bheidh éagtha) a bheidh ceadúnaithe lena fruiliú mar fhruilfheithicil phoiblí nach foláir don iarrthóir ar cheadúnas Coimisinéir an Gharda a shású go mbeidh an fheithicil ar fáil i gcónai lena fruiliú go poiblí na tráthanna forordaithe.

    (2) on change of ownership (other than devolution of ownership on the personal representative of an owner who has died) of a small public service vehicle licensed for hire as a public hire vehicle, the applicant for a licence must satisfy the Garda Commissioner that the vehicle shall continue to be available for public hire at the prescribed times;

    Ionstraimí Reachtúla: I.R. 1978

  24. #520857

    I gcás ina gcruthaítear iontaobhas faoi uacht nó faoi reacht i ndáil le comharbas díthiomnach, ba cheart go mbeadh feidhm ag an dlí is infheidhme maidir leis an gcomharbas faoin Rialachán seo maidir le cineachadh na sócmhainní agus cinneadh i dtaobh cé hiad na tairbhithe.

    Where a trust is created under a will or under statute in connection with intestate succession the law applicable to the succession under this Regulation should apply with respect to the devolution of the assets and the determination of the beneficiaries.

    Rialachán (AE) Uimh. 650/2012 ó Pharlaimint na hEorpa agus ón gComhairle an 4 Iúil 2012 maidir le dlínse, an dlí is infheidhme, aithint agus forfheidhmiú cinntí agus glacadh le hionstraimí barántúla agus iad a fhorfheidhmiú in ábhair chomharbais agus maidir le Deimhniú Eorpach Comharbais a chruthú

  25. #1049165

    (3) Maidir le cineachadh aon mhaoine do réir an ailt seo agus le forléiriú aon diúscartha lena mbaineann fo-alt (2), measfar gaol a bheith ag duine uchtaithe le haon duine eile is leanbh nó leanbh uchtaithe leis an uchtóir nó, más lánú phósta na huchtóirí, le ceachtar acu—

    (3) For the purpose of the devolution of any property in accordance with this section and for the purpose of the construction of any disposition to which subsection (2) applies, an adopted person shall be deemed to be related to any other person being the child or adopted child of the adopter or, where the adopters are a married couple, of either of them—

    Uimhir 25 de 1952: AN tACHT UCHTÁLA, 1952

  26. #1049173

    (5) Má déantar ordú uchtála i leith duine a huchtaíodh roimhe sin, ní tabharfar aon aird chun críocha an ailt seo ar an uchtáil sin roimhe sin maidir le cineachadh aon mhaoine ar bhás duine a éagfas gan tiomna a dhéanamh tar éis dáta an orduithe uchtala sin ina dhiaidh sin ná maidir le haon diúscairt mhaoine tar éis an dáta sin.

    (5) Where an adoption order is made in respect of a person who had been previously adopted, such previous adoption shall be disregarded for the purposes of this section in relation to the devolution of any property on the death of a person dying intestate after the date of the subsequent adoption order and in relation to any disposition of property after that date.

    Uimhir 25 de 1952: AN tACHT UCHTÁLA, 1952

  27. #1110220

    (b) maidir le leas i ndáileacht de thalamh neamhthionóntaithe a measfar, faoi alt 5 den Acht Talún, 1946 ( Uimh. 12 de 1946 ), gur airnéis réadach é chun críocha cineachadh iar mbás.

    ( b ) an interest in a parcel of untenanted land which, under section 5 of the Land Act, 1946 (No. 12 of 1946), is, for the purposes of devolution on death, to be deemed to be a chattel real.

    Uimhir 8 de 1959: AN tACHT UM RIARADH EASTÁT, 1959

  28. #1110345

    (i) an duine nó na daoine (lena n-áirítear ionadaithe pearsanta an tiomnóra nó an díthiomnóra nó aon duine acu) ag a bhfuil (cibé acu trí réadtiomnú, tiomnacht, cineachadh nó ar shlí eile é) teideal tairbhiúil chun an eastáit nó an leasa sin, agus

    (i) the person or persons (including the personal representatives of the testator or intestate or any of them) who (whether by devise, bequest, devolution or otherwise) may be beneficially entitled to that estate or interest, and

    Uimhir 8 de 1959: AN tACHT UM RIARADH EASTÁT, 1959

  29. #1191531

    (5) Faoi réir forálacha an ailt seo, beidh feidhm ag na rialacha dlí a bhaineann le húinéireacht agus cineachadh maoine pearsanta i gcoitinne maidir le paitinní faoi mar atá feidhm acu maidir le hábhair eile i gcaingean;

    (5) Subject to the provisions of this section, the rules of law applicable to the ownership and devolution of personal property generally shall apply in relation to patents as they apply in relation to other chooses in action;

    Uimhir 12 de 1964: ACHT NA bPAITINNÍ, 1964

  30. #1194560

    —I gcás duine a mbeidh an ceart chun a chláraithe mar úinéir ar thalamh cláraithe nó muirear cláraithe tar éis cineachadh chuige de dhroim an t-úinéir d'fháil bháis nó eastát nó leas an úinéara sin a shárú nó de dhroim ionstraime aistrithe a rinneadh de réir forálacha an Achta seo, más mian leis—

    —Where a person on whom the right to be registered as owner of registered land or of a registered charge has devolved by reason of the death of the owner or the defeasance of the estate or interest of such owner or by reason of an instrument of transfer made in accordance with the provisions of this Act, desires to—

    Uimhir 16 de 1964: AN tACHT UM CHLÁRÚ TEIDIL, 1964

  31. #1207826

    ACHT D'ATHFHOIRMIÚ AN DLÍ MAIDIR LE COMHARBAS AR MHAOIN DAOINE ÉAGTHA AGUS, GO hÁIRITHE, MAIDIR LE CINEACHADH, RIARADH AGUS DIÚSCAIRT THIOMNACH NA MAOINE SIN, AGUS MAIDIR LENA DÁILEADH I gCÁS DÍTHIOMNACHTA, AGUS DO DHÉANAMH SOCRÚ I dTAOBH NITHE GAOLMHARA.

    [22nd December.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  32. #1207998

    —(1) Gan dochar do na forálacha ina dhiaidh seo den alt seo, déantar leis seo gach riail, modh agus canóin atá ar marthain maidir le titim d'oidhreacht agus le cineachadh trí áitíocht speisialta a chur ar ceal ach amháin sa mhéid go mbeadh feidhm acu maidir le heastát sainoidhrithe a thitim d'oidhreacht.

    —(1) Without prejudice to the succeeding provisions of this section, all existing rules, modes and canons of descent and of devolution by special occupancy are hereby abolished except in so far as they may apply to the descent of an estate tail.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  33. #1208434

    (i) an duine nó na daoine (lena n-áirítear ionadaithe pearsanta an éagaigh nó aon duine acu) ag a mbeadh (cibé acu trí réadtiomnú, tiomnú, cineachadh nó eile é) teideal tairbhiúil chun an eastáit nó an leasa sin, agus

    (i) the person or persons (including the personal representatives of the deceased or any of them) who (whether by devise, bequest, devolution or otherwise) may be beneficially entitled to that estate or interest, and

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  34. #1291910

    [EN] áireofar gur tráth éaga an deontóra a rinne sé an fháil agus, chun críocha an mhínithe seo agus aon tagartha do dhuine a mbeidh sócmhainn á fáil aige “mar leagáidí”, folaíonn maoin a ghlacfar faoi dhiúscairt thiomnach nó faoi dhíthiomnacht nó faoi pháirtdíthiomnacht nó de bhua an Achta Comharbais, 1965 , aon sócmhainn arna leithreasú ag na hionadaithe pearsanta mar shásamh nó i leith sásaimh ar leagáid airgid nó ar aon leas nó scair sa mhaoin a bheidh ag cineachadh faoin diúscairt nó faoin díthiomnacht nó de bhua an Achta Comharbais, 1965 ; [EN]

    [GA]

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  35. #1706762

    Bíodh a fhios go ndearna an Chúirt, an lá de litreacha riaracháin an eastáit atá ag cineachadh chun ionadaí pearsanta , éagach, a d'éag ina dhíthiomnóir ar, nó um, an lá de [más ó Chlárlann Phrobháide Cheantair a eisítear an deonú, cuir isteach: agus ag a raibh tráth a bháis áit chónaithe sheasta i laistigh de cheantar ], agus atá á dhílsiú don ionadaí pearsanta sin, a dheonú do ar é a bheith curtha faoi mhionn ar dtús go riarfadh sé an céanna go fíreata.

    Be it known that on the day of letters of administration of the estate which devolves on and vests in the personal representative of deceased, who died intestate on or about the day of [where grant issued out of a District Probate Registry insert and who at the time of his death had a fixed place of abode at within the district of ] were granted by the Court to he having been first sworn faithfully to administer the same.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  36. #1706766

    Agus bíodh a fhios thairis sin go ndearna an Chúirt an lá de litreacha riaracháin maille leis an uacht sin i leith an eastáit, atá ag cineachadh chun ionadaí pearsanta an éagaigh sin, agus á dhílsiú dó, a dheonú do ar é a bheith curtha faoi mhionn roimh ré go riarfadh sé an céanna go fíreata de réir bhrí na huachta (agus na gcodaisíleacha) sin.

    And be it further known that on the day of letters of administration with the said will annexed of the estate which devolves on and vests in the personal representative of the said deceased were granted by the Court to he having previously been sworn faithfully to administer the same, according to the tenor of the said will (and codicils).

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  37. #1706769

    Agus bíodh a fhios thairis sin go ndearnadh, an lá de uacht sin [agus codaisíleacha] an éagaigh sin a chruthú freisin san Oifig Phrobháide [nó sa Chlárlann Phrobháide Cheantair sin] agus go ndearnadh riarachán an eastáit atá ag cineachadh chun ionadaí pearsanta an éagaigh sin, agus á dhílsiú dó, agus a fágadh amhlaidh gan riaradh, a dheonú i don sin, ar é a bheith curtha faoi mhionn ar dtús go riarfadh sé an céanna go fíreata.

    And be it further known that on the day of the said will [and codicils] of said deceased was also proved in the Probate Office [or said District Probate Registry] and that the administration of the estate which devolves on the vests in the personal representative of the said deceased and which was so left unadministered was granted to the said he having been first sworn faithfully to administer the same.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  38. #1706781

    Agus bíodh a fhios thairis sin go ndearnadh, an lá de , 19 litreacha riaracháin [maille leis an uacht sin ] i leith an eastáit atá ag cineachadh chun ionadaí pearsanta an éagaigh sin, agus á dhílsiú do, a dheonú do , an t-aturnae a ceapadh go dleathach do atá ina chónaí anois i , faoi theorainn chun úsáide agus chun tairbhe do go dtí go ndeanfaidh riarachán eastát neamhriartha an éagaigh sin a iarraidh agus a fháil, ar an sin a bheith curtha faoi mhionn roimh ré go riarfadh sé an céanna go fíreata de réir bhrí na huachta sin.

    And be it further known that on the day of 19 , letters of administration [with the said will annexed] of the estate which devolves on and vests in the personal representative of the said deceased were granted to the attorney lawfully appointed of now residing at limited for use and benefit until shall apply for and obtain administration of the estate unadministered of the said deceased the said having previously been sworn faithfully to administer the same according to the tenor of the said will.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  39. #1706783

    Bíodh a fhios go ndearnadh, an lá de 19 , litreacha riaracháin an eastáit atá ag cineachadh chun ionadaí pearsanta , éagach, a d'éag ina dhíthiomnóir ar, nó um, an lá de 19 , i [más i gClárlann Phrobháide Cheantair a dhéantar an t-iarratas, cuir leis: agus ag a raibh áit chónaithe sheasta tráth a bháis i i gceantar ], agus atá á dhílsiú don ionadaí pearsanta sin, a dheonú do , an t-aturnae a ceapadh go dleathach do atá ina chónaí anois i faoi theorainn chun úsáide agus chun tairbhe do go dtí go ndéanfaidh riarachán eastát neamhriartha an éagaigh sin a iarraidh agus a fháil—ar an sin a bheith curtha faoi mhionn ar dtús go riarfadh sé an céanna go fíreata.

    Be it known, that on the day of 19 letters of administration of the estate which devolves on and vests in the personal representative of deceased, who died intestate on or about the day of 19 , at [where application is made in District Probate Registry, add and who at the time of his death had a fixed place of abode at in the district of ], were granted to the attorney lawfully appointed of now residing at limited for use and benefit until shall apply for and obtain administration of the estate unadministered of said deceased—the said having been first sworn faithfully to administer the same.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  40. #2991180

    is eintiteas de chuid na hearnála poiblí é an páirtí a dheonaíonn an socrú seirbhíse (an deontóir), lena n-áirítear comhlacht rialtais, nó eintiteas de chuid na hearnála príobháidí ar cineachadh an fhreagracht as an tseirbhís dó.

    the party that grants the service arrangement (the grantor) is a public sector entity, including a governmental body, or a private sector entity to which the responsibility for the service has been devolved.

    Rialachán (AE) 2023/1803 ón gCoimisiún an 13 Lúnasa 2023 lena nglactar caighdeáin áirithe idirnáisiúnta chuntasaíochta i gcomhréir le Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle (Téacs atá ábhartha maidir le LEE)

  41. #1305889

    —(1) I gcás sochar, a mbeidh duine (dá ngairtear an fuíollaí san alt seo) ina theideal faoi dhiúscairt, cineachadh, nó ina ndiúscrófar é, go hiomlán nó go páirteach sular leas seilbhe é ionas gur duine (dá ngairtear an t-aistrí san alt seo) seachas an fuíollaí a raibh sé teorannaithe chuige leis an diúscairt a ghlacfaidh é, go hiomlán nó go páirteach, an tráth a thiocfaidh an sochar i seilbh, ansin beidh cáin iníoctha, i leith bronntanais nó oidhreachta, de réir mar a bheidh, de chuid an fhuíollaí ar gach slí ionann is dá mbeadh an fuíollaí tagtha, an tráth sin, chun teideal tairbhiúil seilbhe a bheith aige go feadh méid uile an leasa a bhí teorannaithe chuige faoin diúscairt, agus is é an t-aistrí an duine a bheidh cuntasach go príomha in íoc cánach go feadh an mhéid den sochar a ghlac sé.

    —(1) Where a benefit, to which a person (in this section referred to as the remainderman) is entitled under a disposition, devolves, or is disposed of, either in whole or in part, before it has become an interest in possession so that, at the time when the benefit comes into possession, it is taken, either in whole or in part, by a person (in this section referred to as the transferee) other than the remainderman to whom it was limited by the disposition, then tax shall be payable, in respect of a gift or inheritance, as the case may be, of the remainderman in all respects as if, at that time, the remainderman had become beneficially entitled in possession to the full extent of the benefit limited to him under the disposition, and the transferee shall be the person primarily accountable for the payment of tax to the extent that the benefit is taken by him.

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  42. #1702886

    Nuair a bheidh, tar éis aon ú darás den só rt sin a dú radh a bheith taiscthe sa Bhanc, an ceart chun íocaíocht suime a bheidh sonraithe san údarás a fháil aistrithe nó ag cineachadh chuig duine (dá ngairtear "an t-íocaí nua" anseo ina dhiaidh seo) seachas an duine a bheidh ainmnithe san údarás mar an duine a bheidh i dteideal íocaíocht na suime sin a fháil, eiseoidh an Sannaí Oifigiúil údarás úr chun an Bhainc ag cúlghairm an údaráis bhunaidh a mhéid a dtagrófar ann don tsuim sin agus ag údarú don Bhanc an tsuim sin a íoc leis an íocaí nua, agus tar éis don Bhanc an t-údarás úr sin a fháil ní dhéanfaidh sé an tsuim sin a íoc leis an duine a bheifear tar éis a ainmniú san údarás bunaidh mar dhuine a bheidh tar éis bheith i dteideal íocaíocht na suime sin a fháil.

    When after any such authority as aforesaid has been lodged in the Bank the right to receive payment of a sum therein specified has been transferred to or devolves upon a person (hereinafter called "the new payee") other than the person named in the authority as the person entitled to receive payment of such sum, the Official Assignee shall issue to the Bank a fresh authority revoking the original authority in so far as it refers to such sum and authorising the Bank to make payment of the said sum to the new payee, and the Bank shall not after receipt of such fresh authority make payment of the said sum to the person named in the original authority as entitled to receive payment thereof.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  43. #1706758

    Mionnaímse, as atá bliana d'aois agus os a chionn, agus deirim go bhfuair , ba as [seoladh agus tuairisc], éagach, bás ina dhíthiomnóir [luaigh anseo an baitsiléir, etc., a bhí ann, agus glan as gach páirtí eile atá i dteideal deonú i dtosaíocht ar an iarratasóir; agus luaigh an cháil ina bhfuil an t-iarratasóir ag lorg riaracháin], gur mise dleathach an éagaigh sin agus go riarfaidh mé go hiomlán agus go fíreata eastát an éagaigh sin, trína fhiacha córa a íoc agus iarmhar an eastáit sin a dháileadh de réir dlí, agus go bhfoilseánfaidh mé fardal fíor i leith an eastáit sin agus go dtabharfaidh mé cuntas cruinn ina thaobh, de réir mar a cheanglóidh an dlí orm; gur éag an t-éagach sin i an lá de [más i gClárlann Phrobháide Cheantair a dhéantar an t-iarratas, cuir leis: agus go raibh áit chónaithe sheasta ag an éagach sin tráth a bháis i laistigh de cheantar ] agus gurb é luach an eastáit phearsanta go léir a bhí ag an éagach sin suim [an t-eastát pearsanta comhlán gan aon asbhaint i leith fiach] agus gurb é margadhluach an eastáit réadaigh go léir leis an éagach sin atá ag cineachadh chun a ionadaithe pearsanta dlíthiúla agus á dhílsiú dóibh [an méid a thaispeántar sa mhionnscríbhinn ar mhargadhluach] gan dul thairis sin, de réir mar is fearr is eol dom, mar a cuireadh i bhfios dom agus mar a chreidim.

    I, of aged years and upwards, make oath and say that late of [address and description], deceased, died intestate [state here whether bachelor, &c., and clear off all other parties entitled to grant in priority to applicant; and state capacity in which applicant seeks administration] that I am the lawful of said deceased and that I will well and faithfully administer the estate of the said deceased by paying his just debts and distributing the residue of said estate according to law, and that I will exhibit a true inventory of the said estate and render a true account thereof, whenever required by law so to do; that the said deceased died at on the day of [where application is made in a District Probate Registry, add: and that the said deceased had at the time of his death a fixed place of abode at within the district of ] and that the whole of the personal estate of the said deceased amounts in value to the sum of [the gross personal estate without any deductions for debts] and that the whole of the real estate of the said deceased which devolves on and vests in his legal personal representatives is of the market value of [the amount shown in the affidavit of market value] and no more to the best of my knowledge, information and belief.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  44. #1706759

    Bíodh a fhios go ndearnadh, an lá de , an uacht dheireanach a bhfuil cóip di, arna síniú ag an Oifigeach Probháide [nó ag an gCláraitheoir Probháide Ceantair] i gceangal leis seo, a rinne éagach, a d'éag ar, nó um, an lá de [más ó Chlárlann Phrobháide Cheantair a eisítear an deonú, cuir leis: agus ag a raibh tráth a bháis áit chónaithe sheasta i laistigh de cheantar ] a chruthú, agus í a chlárú san Oifig Phrobháide [nó sa Chlárlann Phrobháide Cheantair] agus go ndearna an Chúirt riarachán an eastáit go léir atá ag cineachadh chun ionadaí pearsanta an éagaigh sin agus á dhílsiú dó a dheonú do atá ainmnithe san uacht [agus sna codaisíleacha] sin, ar é a bheith curtha faoi mhionn ar dtús go riarfadh sé an céanna go fíreata.

    Be it known, that on the day of the last will a copy of which, signed by the Probate Officer [or District Probate Registrar] is hereunto annexed, of deceased, who died on or about the day of [where grant issued out of a District Probate Registry insert and who at the time of his death had a fixed place of abode at within the district of ] was proved, and registered in the Probate Office [or District Probate Registry] and that the administration of all the estate which devolves on and vests in the personal representative of the said deceased was granted by the Court to named in the said will [and codicils] he having been first sworn faithfully to administer the same.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  45. #1706768

    Bíodh a fhios go ndearna , éagach, a d'éag ar, nó um, an lá de i [más ó Chlárlann Phrobháide Cheantair a eisítear an deonú, cuir isteach: agus ag a raibh áit chónaithe sheasta i laistigh de cheantar ], agus gur fhorghníomhaigh sé go cuí, a uacht dheireanach gona cosaisíleacha) a bhfuil cóip di, arna síniú ag an Oifigeach Probháide [nó ag an gCláraitheoir Probháide Ceantair], i gceangal leis seo, agus gur ainmnigh sé san uacht sin mar sheiceadóirí, agus ar an lá de go ndearnadh probháid na huachta sin, maille le riarachán an eastáit atá ag cineachadh chun ionadaí pearsanta an éagaigh sin, agus á dhílsiú dó, a dheonú san Oifig Phrobháide [nó sa Chlárlann Phrobháide Cheantair réamhráite] don sin, probháid atá anois faoi thaifead [agus gur forchoimeádadh cumhacht chun a shamhail a dheonú don sin]; agus go ndearna an sin, tar éis dó an phrobháid sin a ghlacadh air féin, idirláimhsiú ar eastát an éagaigh sin, agus gur éag sé ar an lá de , ag fágáil cuid den eastát sin gan riaradh.

    Be it known that deceased, who died on or about the day of at [where grant issued out of a District Registry insert and who at the time of his death had a fixed place of abode at within the district of ], made and duly executed his last will [a copy of which, signed by the Probate Officer [or District Probate Registrar] is hereunto annexed], and did therein name executors and that on the day of probate of said will, with administration of the estate which devolves on and vests in the personal representative of the said deceased was granted at the Probate Office [or District Registry aforesaid] to the said [power being reserved of making a like grant to the said ] which probate now remains of record; and that the said after taking such probate upon him intermeddled in the estate of the said deceased, and died on the day of , leaving part thereof unadministered.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  46. #1706771

    Bíodh a fhios go ndearnadh, an lá de an uacht dheireanach a bhfuil cóip di arna síniú ag an Oifigeach Probháide [nó ag an gCláraitheoir Probháide Ceantair] i gceangal leis seo, a rinne , éagach, a d'éag ar, nó um, an lá de i [más ó Chlárlann Phrobháide Cheantair a eisítear an deonú, cuir leis: agus ag a raibh áit chónaithe sheasta tráth a bháis i laistigh de cheantar ], a chruthú agus a chlárú san Oifig Phrobháide [nó sa Chlárlann Phrobháide Cheantair] agus go ndearna an Chúirt riarachán an eastáit, atá ag cineachadh chun ionadaí pearsanta an éagaigh sin, agus á dhílsiú dó, a dheonú do , duine de na seiceadóirí a ainmníodh san uacht sin, ar é a bheith curtha faoi mhionn ar dtús go riarfadh sé an céanna go fíreata [agus gur forchoimeádadh cumhacht chun a shamhail a dheonú do , an seiceadóir eile a ainmníodh san uacht sin].

    Be it known that on the day of the last will a copy of which, signed by the Probate Officer [or District Probate Registrar] is hereunto annexed, of deceased, who died on or about the day of at [where grant issued out of a District Probate Registry add and who at the time of his death had a fixed place of abode at within the district of ] was proved and registered in the Probate Office [or District Probate Registry] and that the administration of the estate, which devolves on and vests in the personal representative of the said deceased was granted by the Court to one of the executors named in the said will, he having been first sworn faithfully to administer the same [power being reserved of making a like grant to the other executor named in said will].

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  47. #1706778

    Bíodh a fhios go ndearna an Chúirt, an lá de , litreacha riaracháin an eastáit atá ag cineachadh chun ionadaí pearsanta , éagach, a d'éag ina dhíthiomnóir ar, nó um, an lá de i [más i gClárlann Phrobháide Cheantair a dhéantar an t-iarratas, cuir leis: agus ag a raibh áit chónaithe sheasta tráth a bháis i laistigh de cheantar ], agus atá á dhílsiú don ionadaí pearsanta sin, a dheonú do , an caomhnóir a ceapadh go dleathach ar naíon (darb aois faoi seach bliana, bliana, bliana, bliana, bliana agus bliana nó mar sin) faoi theorainn chun úsáide agus chun tairbhe do agus go dtí go slánóidh ocht mbliana déag d'aois (nó go dtí go ndéanfaidh duine de na naín sin, ar an aois sin a shlánú, riarachán a iarraidh agus a fháil i leith eastát neamhriartha an éagaigh sin), ar an sin a bheith curtha faoi mhionn ar dtús go riarfadh sé an céanna go fíreata.

    Be it known that on the day of letters of administration of the estate which devolves on and vests in the personal representative of deceased, who died intestate on or about the day of at [where application is made in a District Probate Registry, add: and who at the time of his death had a fixed place of abode at within the district of ], were granted by the Court to the guardian lawfully appointed of infants (aged respectively years, years, years, years, years and years or thereabouts) limited for use and benefit and until shall attain the age of eighteen years (or until one of the said infants having attained such age shall apply for and obtain administration of the estate unadministered of said deceased) the said having been first sworn faithfully to administer the same.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  48. #1706754

    Mionnaímse, , as , atá bliana d'aois agus os a chionn, agus deirim go gcreidim go bhfuil sa scríbhinn pháipéir atá i gceangal leis seo, agus atá marcáilte agam, an fhíor-uacht dheireanach bhunaidh [no´ an uacht dheireanach gona codaisíl] a rinne , ba as [seoladh agus tuairisc], éagach; go ndearna an sin an céanna tar éis bliana d'aois a bheith slánaithe aige, agus nár phós sé duine ar bith tar éis a dhéanta; gur mise [luaigh an gaol] an sin agus an seiceadóir aonair san uacht sin [nó san uacht sin gona codaisíleacha], faoin ainm [nó de réir mar a bheidh]; go riarfaidh mé go fíreata eastát an tiomnóra sin trína fhiacha córa agus na leagáidí a tiomnaíodh leis an uacht sin [nó leis an uacht sin gona codaisíleacha] aige a íoc, a mhéid a shroichfidh an t-eastát chuige sin agus a mbeidh iallach dlí orm; go bhfoilseánfaidh mé fardal fíor i leith an eastáit sin, agus go dtabharfaidh mé cuntas cruinn ina thaobh, de réir mar a cheanglóidh an dlí orm; gur éag an tiomnóir i an lá de [más i gClárlann Phrobháide Cheantair a dhéantar an t-iarratas, cuir leis: agus go raibh áit chónaithe sheasta ag an tiomnóir tráth a bháis i laistigh de cheantar ] agus gurb é luach an eastáit go léir atá ag cineachadh chun a ionadaí phearsanta dhlíthiúil agus á dhílsiú dó suim [na sócmhainní comhlána, gan aon asbhaint i leith fiach] gan dul thairis sin, de réir mar is fearr is eol dom, mar a cuireadh i bhfios dom agus mar a chreidim.

    I, of aged years and upwards, make oath and say, that I believe the paper writing hereto annexed, and marked by me, to contain the trueand original last will [or last will with codicils] of late of [address and description] deceased; that same was made by the said after attaining the age of years, and that he did not intermarry with any person after the making of same; that I am the [state relationship] of the said and the sole executor in the said will [or will and codicils] named [or as the case may be]; that I will faithfully administer the estate of the said testator, by paying his just debts and the legacies bequeathed by his said will [or will and codicils], so far as the same shall thereto extend and the law bind me; that I will exhibit a true inventory of the said estate, and render a true account thereof, whenever required by law so to do; that the testator died at on the day of [where application is made in District Probate Registry add] and that the testator has at the time of his death a fixed place of abode at within the district of and that the whole of the estate which devolves on and vests in his legal personal representative amounts in value to [the gross assets, without any deductions for debts] and no more, to the best of my knowledge, information and belief.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  49. #1706756

    Mionnaímse, as atá bliana d'aois agus os a chionn, agus deirim go gcreidim go bhfuil sa scríbhinn pháipéir atá i gceangal leis seo, agus atá marcáilte agam, an fhíoruacht dheireanach bhunaidh [nó an uacht dheireanach gona codaisíl] a rinne ba as [seoladh agus tuairisc], éagach, agus go ndearna an sin an céanna tar éis bliana d'aois a bheith slánaithe aige, agus nár phós sé duine ar bith tar éis a dhéanta agus go bhfuair , an seiceadóir atá ainmnithe sa chéanna, bás roimh an tiomnóir sin [nó de réir mar a bheidh], agus gur mise [luaigh an gaol] an tiomnóra sin agus an leagáidí iarmharach atá ainmnithe san uacht sin [nó de réir mar a bheidh], agus go riarfaidh mé go hiomlán agus go fíreata eastát an tiomnóra sin, trína fhiacha córa agus na leagáidí a tiomnaíodh leis an uacht sin [nó leis an uacht sin gona codaisíleacha] aige a íoc agus iarmhar a eastáit a dháileadh de réir dlí; agus go bhfoilseánfaidh mé fardal fíor iomlán i leith an eastáit sin, agus go dtabharfaidh mé cuntas cruinn ina thaobh de réir mar a cheanglóidh an dlí orm; agus gur éag an tiomnóir i an lá de [más i gClárlann Phrobháide Cheantair a dhéantar an t-iarratas, cuir leis: agus go raibh áit chónaithe sheasta aige tráth a bháis i laistigh de cheantar ] agus gurb é luach an eastáit phearsanta go léir a bhí ag an tiomnóir sin suim [an t-eastát pearsanta comhlán gan aon asbhaint i leith fiach] agus gurb é margadhluach an eastáit réadaigh go léir leis an tiomnóir sin atá ag cineachadh chun a ionadaí phearsanta dhlíthiúil agus á dhílsiú dó [an méid a thaispeántar sa mhionnscríbhinn ar mhargadhluach] gan dul thairis sin, de réir mar is fearr is eol dom, mar a cuireadh i bhfios dom agus mar a chreidim.

    I, of aged years and upwards, make oath and say, that I believe the paper writing hereunto annexed, and marked by me, to contain the true and original last will [or last will with codicils] of late of [address and description], deceased, and that same was made by the said after attaining the age of years, and that he did not intermarry with any person after the making of same, and that the executor therein named, predeceased the said testator [or as the case may be], and that I am the [state relationship] of said testator and the residuary legatee named in the said will [or as the case may be], that I will well and faithfully administer the estate of the said testator, by paying his just debts and the legacies bequeathed by his said will [or will and codicils] and distributing the residue of his estate according to law; and that I will exhibit a true and perfect inventory of the said estate, and render a true account thereof whenever required by law so to do; and that the testator died at on the day of [where application is made in a District Probate Registry, add: and had at the time of his death a fixed place of abode at within the district of ] and that the whole of the personal estate of the said testator amounts in value to the sum of [the gross personal estate, without any deductions for debts] and that the whole of the real estate of the said testator which devolves on and vests in his legal personal representative is of the market value of [the amount shown in the affidavit of market value] and no more to the best of my knowledge, information and belief.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna