#468221
(i) ar cuideachta chomhlachaithe de chuid an deontóra í, nó
(i) an associated company of the grantor, or
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38 toradh in 14 doiciméad
#498817
“forléireofar ‘cuideachta chomhlachaithe’ de réir alt 432;”,
‘‘‘associated company’ shall be construed in accordance with section 432;’’,
#1298249
San fho-alt seo forléireofar “rialú” de réir alt 102 (míniú ar “cuideachta chomhlachaithe” agus “rialú”).
In this subsection "control" shall be construed in accordance with section 102 (meaning of "associated company" and "control").
#1300264
An bhrí atá le “cuideachta chomhlachaithe” agus le “rialú”.
Meaning of "associated company" and "control".
#1301824
forléireofar “rialú” de réir alt 102 (an bhrí atá le “cuideachta chomhlachaithe” agus “rialú”),
"control" shall be construed in accordance with section 102 (meaning of "associated company" and "control"),
#1488020
(5) San alt seo ciallaíonn “cuideachta chomhlachaithe” (más cuí)—
(5) In this section "associated company" means (where appropriate)-
#3209942
Grand Composite Co., Ltd agus a cuideachta chomhlachaithe Ningbo Grand Fiberglass Co., Ltd
Grand Composite Co., Ltd and its related company Ningbo Grand Fiberglass Co., Ltd
#1437887
(b) go bhfuil teideal tairbhiúil ag an gcuideachta chun breis agus 20 faoin gcéad, de réir luacha ainmniúil, de na scaireanna lena ngabhann cearta vótála (seachas cearta vótála nach n-éireoidh ach amháin in imthosca sonraithe) i gcomhlacht corpraithe eile nach fochuideachta di é (dá ngairtear “cuideachta chomhlachaithe” san alt seo) nó chun breis agus 20 faoin gcéad, de réir luacha ainmniúil, de scairchaipiteal leithroinnte comhlachta chorpraithe eile nach fochuideachta di é (dá ngairtear “cuideachta chomhlachaithe” freisin san alt seo),
( b ) is beneficially entitled to more than 20 per cent. in nominal value of the shares carrying voting rights (other than voting rights which arise only in specified circumstances) in another body corporate that is not its subsidiary (in this section referred to as "an associated company") or to more than 20 per cent. in nominal value of the allotted share capital of another body corporate that is not its subsidiary (in this section also referred to as "an associated company"),
#492143
(i) na focail ‘nach páirtí i gcomhaontú LEE í, ach’ a scriosadh as an míniú ar ‘cuideachta chomhlachaithe’;
(i) the words ‘which is not a party to the EEA agreement, but’ were deleted from the definition of ‘associated company’;
#498837
“(vi) ar chuid iad a gníomhaíochtaí, dá ndéanfadh cuideachta chomhlachaithe de chuid na cuideachta nua iad a sheoladh, de thrádáil a sheolann an chuideachta chomhlachaithe sin.”,
‘‘(vi) the activities of which, if carried on by an associated company of the new company, would form part of a trade carried on by that associated company.’’,
#1300096
(3) Ní bhainfidh fo-alt (1) le hiasacht do stiúrthóir nó d'fhostaí de chuid dlúthchuideachta, nó de chuid cuideachta chomhlachaithe de chuid na dlúthchuideachta—
(3) Subsection (1) shall not apply to a loan made to a director or employee of a close company, or of an associated company of the close company, if—
#1302233
(I) go mbeidh an trádáil nó aon chuid di á seoladh ag an gcuideachta nó ag cuideachta chomhlachaithe;
(I) the trade or any part of it is carried on by the company or by an associated company;
#1434007
tá le “cuideachta chomhlachaithe” an bhrí chéanna atá leis in alt 102 den Acht Cánach Corparáide, 1976 ;
"associated company" has the same meaning as in section 102 of the Corporation Tax Act, 1976 ;
#1495399
(ii) I bhfómhir (i) ciallaíonn “cuideachta chomhlachaithe”, i ndáil le banc taisce iontaobhais, cuideachta (de réir bhrí alt 155 d'Acht 1963)—
(ii) In subparagraph (i) "associated company", in relation to a trustee savings bank, means a company (within the meaning of section 155 of the Act of 1963)-
#3238802
Thairis sin, déantar dumpáil a ríomh le haghaidh grúpaí cuideachtaí agus cuirtear bearta i bhfeidhm ar gach cuideachta chomhlachaithe de réir an ráta chéanna.
Moreover, dumping is calculated for groups of companies and measures applied to all related companies at the same rate.
#467837
(b) go bhfuil an tsócmhainn, nó maoin a ndearnadh, ar í a fháil, gnóchan inmhuirearaithe i ndáil leis an tsócmhainn a iarchur ar athsholáthar sócmhainní gnó, ar úinéireacht, an tráth iomchuí, ar shlí seachas mar stoc trádála, ag an gcuideachta (nó ag cuideachta chomhlachaithe a scoireann freisin de bheith ina comhalta den ghrúpa sin an tráth sin), agus
(b) that, at the relevant time, the company (or an associated company also ceasing to be a member of that group at that time) owns, otherwise than as trading stock, the asset, or property on the acquisition of which a chargeable gain in relation to the asset has been deferred on a replacement of business assets, and
#468100
tá le ‘cuideachta chomhlachaithe’ an bhrí chéanna atá leis in alt 432, ach amháin, chun críocha mhír 24, go mbeidh éifeacht le fo-alt (1) den alt sin ach na focail ‘nó aon tráth laistigh de bhliain roimhe sin’ a fhágáil ar lár; tá le ‘dáta bónais’ an bhrí a shanntar dó le mír 18;
‘associated company’ has the same meaning as in section 432, except that, for the purposes of paragraph 24, subsection (1) of that section shall have effect with the omission of the words ‘or at any time within one year previously’; ‘bonus date’ has the meaning assigned to it by paragraph 18;
#468178
(c) i gcás go dtagann na scaireanna faoi réim mhír 12(c) agus nach dtagann siad faoi réim mhír 12(a), cuideachtaí a bhfuil rialú acu ar an gcuideachta arb iad a scaireanna atá i gceist, nó cuideachtaí ar cuideachta chomhlachaithe dá gcuid an chuideachta sin de réir bhrí alt 432.
(c) in a case where the shares fall within paragraph 12(c) and do not fall within paragraph 12(a), companies which have control of the company whose shares are in question or of which that company is an associated company within the meaning of section 432.
#468218
(ii) go mbaineann an oifig nó an fhostaíocht sin le gnó nó le cuid de ghnó a aistrítear chuig duine nach cuideachta chomhlachaithe de chuid an deontóra ná cuideachta a bhfuil rialú ag an deontóir uirthi é nó í,
(ii) that office or employment relates to a business or part of a business which is transferred to a person who is neither an associated company of the grantor nor a company of which the grantor has control,
#735879
scaireanna íoctha go hiomlán a d'eisigh cuideachta infheistíochta le caipiteal seasta, mar a shainmhínítear sa dara fomhír d'Airteagal 56(7), agus a fuair an chuideachta sin nó cuideachta chomhlachaithe arna iarraidh sin don infheisteoir.
fully paid-up shares issued by an investment company with fixed capital, as defined in the second subparagraph of Article 56(7), and acquired at the investor's request by that company or by an associate company.
#1298245
(b) i gcás cuideachta chomhlachaithe amháin nó níos mó a bheith sa tréimhse chuntasaíochta ag an gcuideachta, is é an t-uasmhéid iomchuí íochtarach £5,000 arna roinnt ar aon móide líon na gcuideachtaí comhlachaithe sin agus is é an t-uasmhéid iomchuí uachtarach £10,000 arna roinnt ar aon móide líon na gcuideachtaí comhlachaithe sin.
( b ) where the company has one or more associated companies in the accounting period, the lower relevant maximum amount is £5,000 divided by one plus the number of those associated companies and the upper relevant maximum amount is £10,000 divided by one plus the number of these associated companies.
#1298251
(5) Le linn a bheith á chinneadh cé mhéad cuideachtaí comhlachaithe a bhí ag cuideachta i dtréimhse chuntasaíochta nó an raibh aon chuideachta chomhlachaithe ag cuideachta i dtréimhse chuntasaíochta, déanfar cuideachta chomhlachaithe a chomhaireamh fiú murar chuideachta chomhlachaithe í ach ar feadh cuid den tréimhse cuntasaíochta, agus déanfar dhá chuideachta chomhlachaithe nó níos mó a chomhaireamh fiú má ba chuideachtaí comhlachaithe iad ar feadh codanna éagsúla den tréimhse chuntasaíochta.
(5) In determining how many associated companies a company has in an accounting period or whether a company has an associated company in an accounting period, an associated company shall be counted even if it was an associated company for part only of the accounting period, and two or more associated companies shall be counted even if they were associated companies for different parts of the accounting period.
#1300244
(ii) i gcás cuideachta chomhlachaithe amháin nó níos mó a bheith ag an gcuideachta, £500 arna roinnt ar aon móide líon na gcuideachtaí comhlachaithe sin, nó, más giorra ná dhá mhí dhéag an tréimhse chuntasaíochta, £500 arna laghdú go comhréireach agus arna roinnt ar aon móide líon na gcuideachtaí comhlachaithe sin;
(ii) where the company has one or more associated companies, £500 divided by one plus the number of those associated companies, or, if the accounting period is less than twelve months, £500 proportionately reduced divided by one plus the number of those associated companies;
#1300266
—(1) Chun críocha na Coda seo áireofar gur “cuideachta chomhlachaithe” de chuid cuideachta eile cuideachta tráth áirithe más rud é, an tráth sin nó aon tráth laistigh de bhliain roimhe sin, go raibh rialú ag ceann acu ar an gceann eile, nó go raibh an dá cheann acu faoi rialú an duine chéanna nó na ndaoine céanna.
—(1) For the purposes of this Part a company is to be treated as another's "associated company" at a given time if, at that time or at any time within one year previously, one of the two has control of the other, or both are under the control of the same person or persons.
#1301133
(3) Más rud é, nuair a scoirfidh an chuideachta inmhuirearaithe de bheith ina comhalta den ghrúpa, gur leis an gcuideachta inmhuirearaithe, nó le cuideachta chomhlachaithe ag fágáil an ghrúpa freisin, seachas mar stoc trádála—
(3) If, when the chargeable company ceases to be a member of the group, the chargeable company, or an associated company also leaving the group, owns, otherwise than as trading stock—
#1301147
(c) déileálfar le sócmhainn a fuair an chuideachta inmhuirearaithe ionann is dá mba í an tsócmhainn chéanna í a bhí níos déanaí ar úinéireacht ag an gcuideachta sin nó ag cuideachta chomhlachaithe i gcás luach an dara sócmhainn a bheith díorthaithe go hiomlán nó go páirteach ón gcéad sócmhainn, agus go háirithe i gcás ar ruíleas an dara sócmhainn, agus ar léasacht an chéad sócmhainn agus go bhfuair an léasaí an fhrithdhílse.
( c ) an asset acquired by the chargeable company shall be treated as the same as an asset owned at a later time by that company or an associated company if the value of the second asset is derived in whole or in part from the first asset, and in particular where the second asset is a freehold, and the first asset was a leasehold and the lessee has acquired the reversion.
#1301909
(II) i gcás cuideachta chomhlachaithe amháin nó níos mó a bheith ag an gcuideachta, £500 arna roinnt ar aon móide líon na gcuideachtaí comhlachaithe sin, nó, más giorra ná dhá mhí dhéag an tréimhse chuntasaíochta, £500 arna laghdú go comhréireach agus arna roinnt ar aon móide líon na gcuideachtaí comhlachaithe sin;
(II) where the company has one or more associated companies, £500 divided by one plus the number of those associated companies, or, if the accounting period is less than twelve months, £500 proportionately reduced divided by one plus the number of those associated companies;
#1302240
Ar choinníoll, i gcás feidhm a bheith ag an bhfomhír seo ar an aon-chúis go bhfuil cuid den trádáil nó cuid dá gníomhaíochtaí á seoladh ag cuideachta chomhlachaithe, nach mbeidh an chuideachta ó theideal amhlaidh ach amháin chun na coda sin den liúntas is inchurtha i leith na coda sin den trádáil nó de na gníomhaíochtaí.
Provided that where this subparagraph applies by reason only of part of the trade or part of its activities being carried on by an associated company the company shall be so disentitled only to such part of the allowance as is referable to that part of the trade or activities.
#1302242
(iii) I gcás a scoirfidh cuideachta aon tráth de bheith ag seoladh cuid de thrádáil, agus laistigh de dhá bhliain tar éis an trátha sin go mbeidh an chuid sin den trádáil nó a gníomhaíochtaí á seoladh ag cuideachta chomhlachaithe mar thrádáil dá cuid nó mar chuid dá trádáil, measfar an chuideachta a bheith, amhail ón tráth sin, ó theideal chun na coda sin d'aon liúntas i leith na trádála is inchurtha i leith na coda sin den trádáil nó i leith na ngníomhaíochtaí sin.
(iii) Where a company ceases at any time to carry on part of a trade, and within two years after that time that part of the trade or the activities of it are carried on by an associated company as its trade or part of its trade, the company shall be treated as having been, as from that time, disentitled to such part of any allowance in respect of the trade as is referable to that part of the trade or those activities.
#1302258
(viii) Chun críocha de chuid na míre seo, measfar maidir le cuideachta gur “cuideachta chomhlachaithe” de chuid chuideachta eile í tráth áirithe má bhíonn an tráth sin, nó tráth ar bith laistigh de bhliain roimh an tráth sin nó laistigh de dhá bhliain tar éis an trátha sin, rialú ag ceann den dá chuideachta ar an gcuideachta eile nó an dá chuideachta díobh faoi rialú an duine chéanna nó na ndaoine céanna (agus an bhrí chéanna le “rialú” chun na críche sin atá leis in alt 102).
(viii) For purposes of this paragraph a company is to be treated as another's "associated company" at a given time if at that time, or at any time within one year before or two years afterwards, one of the two has control of the other or both are under the control of the same person or persons ("control" having for this purpose the same meaning as in section 102).
#1340340
(b) i gcás cuideachta chomhlachaithe amháin nó níos mó a bheith sa tréimhse chuntasaíochta ag an gcuideachta, is é an t-uasmhéid iomchuí íochtarach £25,000 arna roinnt ar aon móide líon na gcuideachtaí comhlachaithe sin, agus is é an t-uasmhéid iomchuí uachtarach £35,000 arna roinnt ar aon móide líon na gcuideachtaí comhlachaithe sin.
( b ) where the company has one or more associated companies in the accounting period, the lower relevant maximum amount is £25,000 divided by one plus the number of those associated companies and the upper relevant maximum amount is £35,000 divided by one plus the number of those associated companies.
#1389756
Ar choinníoll, i gcás cuideachta a bhfuil cuideachta chomhlachaithe amháin nó níos mó aici de réir bhrí alt 102 den Acht Cánach Corparáide, 1976 , go measfar gur tagairt do £2,500 arna roinnt ar aon móide líon na gcuideachtaí comhlachaithe sin an tagairt do £2,500.
Provided that in the case of a company that has one or more associated companies within the meaning of section 102 of the Corporation Tax Act, 1976 , the reference to £2100 shall be deemed to be a reference to £2,500 divided by one plus the number of those associated companies.
#1391850
(c) i gcás ina dtagann na scaireanna faoi réim mhír 6 (c) ach nach dtagann siad faoi réim mhír 6 (a), cuideachtaí a bhfuil rialú acu ar an gcuideachta a bhfuil a scaireanna i gceist nó cuideachtaí ar cuideachta chomhlachaithe dá gcuid an chuideachta sin de réir bhrí alt 102 den Acht Cánach Corparáide, 1976 .
( c ) in a case where the shares fall within paragraph 6 (c) and do not fall within paragraph 6 (a), companies which have control of the company whose shares are in question or of which that company is an associated company within the meaning of section 102 of the Corporation Tax Act, 1976 . [GA]
#1434119
(c) i gcás ina dtagann na scaireanna faoi réim mhír 8 (c) agus nach dtagann siad faoi réim mhír 8 (a), cuideachtaí a bhfuil rialú acu ar an gcuideachta arb iad a scaireanna atá i gceist, nó cuideachtaí ar cuideachta chomhlachaithe dóibh an chuideachta sin.
(c) in a case where the shares fall within paragraph 8 (c) and do not fall within paragraph 8 (a), companies which have control of the company whose shares are in question or of which that company is an associated company. [GA]
#1437893
(ii) gné gach aicme scaireanna a shealbhaíonn an chuideachta i ngach fochuideachta nó cuideachta chomhlachaithe agus an chomhréir, de réir luacha ainmniúil, de na scaireanna leithroinnte san fhochuideachta nó sa chuideachta chomhlachaithe de gach aicme acu sin dá bhfreagraíonn na scaireanna den aicme sin atá á sealbhú ag an gcuideachta,
(ii) the identity of each class of shares held by the company in each subsidiary or associated company and the proportion of the nominal value of the allotted shares in the subsidiary or associated company of each such class represented by the shares of that class held by the company,
#1437909
(b) maidir le cuideachta chomhlachaithe de chuid cuideachta, má tá infheistíocht na cuideachta i scaireanna na cuideachta comhlachaithe ar áireamh i gcuntais na cuideachta, nó i nóta a ghabhann leis na cuntais sin, tríd an modh luachála cothromais,
( b ) in respect of an associated company of a company if the investment of the company in the shares of the associated company is included in or in a note to the company's accounts by way of the equity method of valuation,
#1437929
(4) Chun críche an ailt seo, déanfar scaireanna i gcuideachta, is fochuideachta nó cuideachta chomhlachaithe do chuideachta eile, a áireamh mar scaireanna atá á sealbhú, nó mar scaireanna nach bhfuil á sealbhú, ag an gcuideachta eile sin dá mba rud é, de bhua alt 155 (3) den Phríomh-Acht, go n-áireofaí iad mar scaireanna atá á sealbhú nó, de réir mar a bheidh, mar scaireanna nach bhfuil á sealbhú, ag an gcuideachta eile sin d'fhonn a chinneadh an fochuideachta don chuideachta eile sin an chéad chuideachta a luaitear.
(4) For the purpose of this section, shares in a company being a subsidiary or associated company of another company, shall be treated as being held, or as not being held, by that other company if they would, by virtue of section 155 (3) of the Principal Act be treated as being held or, as the case may be, as not being held by that other company for the purpose of determining whether the first-mentioned company is that other company's subsidiary.
#2701068
Mar a luaigh Dika agus a cuideachta chomhlachaithe le linn an RCC, an fíorú ar an láthair agus an freagra ar litir Airteagal 18, de ghnáth dhéanfaí na difríochtaí sin a thaifeadadh sna liostaí díolachán mar lascaine, lacáiste, nóta creidmheasa nó eile, mar a luaitear freisin in aithris (33).
As Dika and its related company stated during the RCC, the on-spot verification and the reply to the Article 18 letter, these differences would normally be recorded in the sales listings as a discount, a rebate, a credit note or otherwise, as also stated in recital 33.