#144877
ciallaíonn "díol trí mhórdhíol" díol nó soláthar do dhuine chun críche athdhíola.
"sale by wholesale" means sale or supply to a person for the purpose of resale.
Scag na torthaí
Bailiúcháin
3,622 toradh in 987 doiciméad
#802250
Tuigfar gur díol le hordú na hArd-Chúirte díol Chuideachta Leamhcain.
Sale of Lucan Company to be deemed sale by order of High Court.
#1118998
(3) I gcás inar díol inneallra nó gléasra an díol—
(3) Where the sale is a sale of machinery or plant—
#1119076
(a) i gcás inar díol aon mhaoine an teagmhas, an glantoradh don duine sin ón díol,
( a ) where the event is a sale of any property, the net proceeds to that person of the sale,
#1174855
(iii) díol earraí a úsáidtear chun iasc a ghabháil nó díol earraí sonraithe;
(iii) the selling of commodities or articles used in catching fish or of specified commodities or articles;
#1217850
ciallaíonn “díol ar mionreic” díol earraí i modh gnó seachas ar mórdhíol;
"selling by retail" means selling goods by way of business otherwise than by wholesale;
#1224071
(iii) díol earraí a úsáidtear chun iasc a ghabháil nó díol earraí sonraithe;
(iii) the selling of commodities or articles used in catching fish or of specified commodities or articles;
#1225982
(3) I gcás inar díol inneallra nó gléasra an díol—
(3) Where the sale is a sale of machinery or plant—
#1226066
(a) i gcás inar díol aon mhaoine an teagmhas, na glanfháltais don duine sin ón díol,
( a ) where the event is a sale of any property, the net proceeds to that person of the sale,
#1303427
(3) I gcás inar díol innealra nó gléasra an díol—
(3) Where, the sale is a sale of machinery or plant—
#1303505
(a) i gcás ar díol aon mhaoine an teagmhas, na glanfháltais don duine sin ón díol,
( a ) where the event is a sale of any property, the net proceeds to that person of the sale,
#1497283
ciallaíonn “díol” díol ar mórdhíol nó ar miondíol agus folaíonn sé—
"sale" means sale by wholesale or retail and includes—
#1137282
déanfar an díol ar an bpraghas a bheidh socraithe de thuras na huaire faoi fho-alt (2) den alt seo maidir leis an díol sin agus is iomchuí maidir leis an díol.
the sale shall be made at the price which stands fixed for the time being under subsection (2) of this section in relation to such sale and is appropriate in relation to the sale.
#1139716
folaíonn “díol” díol ar mór-reic agus díol ar mionreic, agus forléireofar focail ghaolmhara dá réir sin;
"sale" includes sale by wholesale and sale by retail, and cognate words shall be construed accordingly;
#1351549
folaíonn “díol”, i ndáil le teach, díol talún agus comhaontú i ndáil le tógáil tí ar an talamh sin a bhaineann, i dtuairim an Aire, leis an díol sin cibé acu—
"sale", in relation to a house, includes a sale of land and an agreement relating to the erection of a house thereon which, in the opinion of the Minister, is associated with such sale irrespective of whether—
#733023
Toirmiscfear ar aon duine nádúrtha nó dlítheanach, ar aon eintiteas nó ar aon chomhlacht, lena n-áirítear comhpháirtíocht, bíodh cónaí orthu i mBallstát nó bídís bunaithe i mBallstát nó ná bíodh, aon cheann de na hearraí a liostaítear in Iarscríbhinn II a chur ar taispeáint nó a thairiscint le díol in aon taispeántas nó aonach a bhíonn ar siúl san Aontas, mura rud é go mbeidh sé léirithe, i bhfianaise nádúr an taispeántais nó an aonaigh, nach bhfuil an taispeántas nó an tairiscint le díol sin ina shiocar le díol nó soláthar na n-earraí ábhartha le haon duine, eintiteas nó comhlacht i dtríú tír agus nach ndéanann sé an díol nó soláthar sin a chur chun cinn.
It shall be prohibited for any natural or legal person, entity or body, including a partnership, whether resident or established in a Member State or not, to display or offer for sale any of the goods listed in Annex II in an exhibition or fair taking place in the Union, unless it is demonstrated that, given the nature of the exhibition or fair, such display or offering for sale is neither instrumental in nor promotes the sale or supply of the relevant goods to any person, entity or body in a third country.
#1089749
(4) Chun críocha fo-ailt (3) den alt seo, measfar gurb é “an brabús as díol na n-earraí a honnmhuiríodh amhlaidh” pé suim a mbeidh idir í agus an méid de bhrabúis na cuideachtan don bhliain éilimh, arna ríomh do réir na nAcht Cánach Ioncaim, is inchurtha i leith díol na n-earraí (pé acu a honnmhuiríodh iad nó nár honnmhuiríodh), an cothrom céanna a bheas idir an méid a bhí le fáil sa bhonn-tréimhse as díol earraí a honnmhuiríodh agus an méid iomlán a bhí le fáil ag an gcuideachta as díol earraí (pé acu a honnmhuiríodh iad nó nár honnmhuiríodh) sa bhonn-tréimhse.
(4) For the purposes of subsection (3) of this section "the profit on the sale of the goods so exported" shall be taken to be such sum as bears to the amount of the company's profits for the year of claim, computed in accordance with the Income Tax Acts, which is attributable to the sale of goods (whether exported or not), the same proportion as the amount receivable in the basis period from the sale of goods exported bears to the total amount receivable by the company from the sale of goods (whether exported or not) in the basis period.
#1089773
(4) Chun críocha fo-ailt (3) den alt seo, measfar gurb é “an brabús as díol na n-earraí a honnmhuiríodh amhlaidh” pé suim a mbeidh idir í agus an méid de bhrabúis na cuideachtan don tréimhse chuntasaíochta, arna ríomh chun críocha cánach brabús corparáide is inchurtha i leith díol na n-earraí (pé acu a honnmhuiríodh iad nó nár honnmhuiríodh), an cothrom céanna a bheas idir an méid a bhí le fáil sa tréimhse chuntasaíochta as díol earraí a honnmhuiríodh agus an méid iomlán a bhí le fáil ag an gcuideachta as díol earraí (pé acu a honnmhuiríodh iad nó nár honnmhuiríodh) sa tréimhse chuntasaíochta.
(4) For the purposes of subsection (3) of this section "the profit on the sale of the goods so exported" shall be taken to be such sum as bears to the amount of the company's profits for the accounting period, computed for the purposes of corporation profits tax, which is attributable to the sale of goods (whether exported or not), the same proportion as the amount receivable in the accounting period from the sale of goods exported bears to the total amount receivable by the company from the sale of goods (whether exported or not) in the accounting period.
#1206779
—(1) I gcás ina ndéanfar bearta cónasctha scaireanna i gcuideachta a dhíol tráthanna éagsúla leis an duine céanna agus go bhfaighidh an duine sin, de dhroim aon cheann de na díola seachas an chéad díol, rialú ar an gcuideachta, ansin, chun críocha cheachtar den dá alt roimhe seo, measfar aon díol níos luaithe ná an díol ar dá dhroim a gheobhaidh sé rialú (nach díol a rinneadh roimh an 11ú lá de Bhealtaine, 1965) a bheith arna dhéanamh tráth an díola sin.
—(1) Where sales of associated parcels of shares in a company, being sales to the same person, take place at different times, and in consequence of any of the sales other than the first that person obtains control of the company, then, for the purposes of either of the two foregoing sections any sales earlier than that in consequence of which he obtains control (not being sales effected before the 11th day of May, 1965) shall be treated as having all taken place at the time of that sale.
#1222167
—(1) I gcás ina ndéanfar bearta cónasctha scaireanna i gcuideachta a dhíol tráthanna éagsúla leis an duine céanna agus go bhfaighidh an duine sin, de dhroim aon cheann de na díola seachas an chéad díol, rialú ar an gcuideachta, ansin, chun críocha cheachtar den dá alt roimhe seo, measfar aon díol níos luaithe ná an díol ar dá dhroim a gheobhaidh sé rialú (nach díol a rinneadh roimh an 11ú lá de Bhealtaine, 1965) a bheith arna dhéanamh tráth an díola sin.
—(1) Where sales of associated parcels of shares in a company, being sales to the same person, take place at different times, and in consequence of any of the sales other than the first that person obtains control of the company, then, for the purposes of either of the two foregoing sections any sales earlier than that in consequence of which he obtains control (not being sales effected before the 11th day of May, 1965) shall be treated as having all taken place at the time of that sale.
#1277609
Ar choinníoll, i gcás éifeacht a bheith ag an bhfo-alt seo ar aon ócáid áirithe maidir leis an bhfeithicil, agus mura ndearnadh aon díol nó bronnadh ar an bhfeithicil ó shin seachas díol nó bronnadh lena mbaineann ceachtar de na hailt sin 277 agus 299, ansin, maidir le gach duine lena mbaineann, leanfaidh comhshamhail na n-iarmhairtí faoin bhfo-alt seo maidir le díol, bronnadh nó comharbas faoi mhíreanna (a) go (c) a tharlóidh ar aon ócáid dá éis sin ionann is dá mba rud é gur thabhaigh an duine, arb é an réamhúinéir é maidir leis an díol, an bronnadh nó an comharbas sin, caiteachas ag soláthar na feithicle ar cóimhéid leis an gcaiteachas a tabhaíodh amhlaidh ag an duine ba réamhúinéir ar an ócáid chéadluaite.
Provided that where this subsection has had effect on any occasion in relation to the vehicle, and no sale or gift of the vehicle has since occurred other than one to which either of the said sections 277 and 299 applies, then, in relation to all persons concerned, like consequences under this subsection shall ensue as respects a sale, gift or succession falling within paragraphs (a) or (c) which occurs on any subsequent occasion as if the person who in relation to that sale, gift or succession is the prior owner had incurred expenditure on the provision of the vehicle of an amount equal to the expenditure so incurred by the person who was the prior owner on the first-mentioned occasion.
#1361075
(4) Féadfaidh an tAire, maidir le teach lena mbaineann an t-alt seo a dhíol i gcás gur díol é a rinneadh roimh thosach feidhme an ailt seo, a thoiliú a thabhairt maidir leis an díol sin agus i gcás ina dtabharfaidh an tAire a thoiliú amhlaidh ní dhéanfaidh sé difear, agus measfar nach ndearna sé difear riamh, do bhailíocht an díola an díol a bheith déanta roimh thosach feidhme an ailt seo agus measfar an díol sin a bheith déanta chun gach críche de réir fho-alt (3).
(4) The Minister may, in relation to the sale of a house to which this section applies which was effected prior to the commencement of this section, grant his consent to such sale and where the Minister so grants his consent the fact that the sale was effected prior to the commencement of this section shall not affect and shall be deemed never to have affected the validity of the sale and such sale shall be deemed for all purposes to have been effected in accordance with subsection (3).
#1411616
(c) más éard é an díol nó an t-aistriú díol nó aistriú a dhéanann banchéile chuig a fearchéile tráth a mheastar í a bheith ina cónaí leis chun críocha cánach ioncaim mar a fhoráiltear in alt 192 (a cuireadh isteach leis an Acht Airgeadais, 1980 ) den Acht Cánach Ioncaim, 1967 , nó díol nó aistriú a dhéanann fearchéile chuig a bhanchéile tráth den chineál sin a dúradh, ach i gcás idirbheart den chineál sin a dúradh nó i gcás díol nó aistriú a dhéanann an fearchéile nó an bhanchéile chuig aon duine eile i ndiaidh idirbhirt nó idirbhearta den chineál sin a dúradh, measfar, chun críocha mhír (a), gurb iad an t-úinéir céanna an fearchéile agus an bhanchéile, nó
( c ) if the sale or transfer is a sale or transfer by a wife to her husband at a time when she is treated as living with him for income tax purposes as provided in section 192 (inserted by the Finance Act, 1980 ) of the Income Tax Act, 1967 , or a sale or transfer by a husband to a wife at such a time as aforesaid, the husband and the wife being regarded, for the purposes of paragraph (a), in the case of a transaction such as aforesaid or in the case of a sale or transfer by the husband or the wife to any other person after a transaction or transactions such as aforesaid, as being the same owner, or
#1736731
Toirmeascfar ar aon duine nádúrtha nó dlítheanach, ar aon eintiteas nó ar aon chomhlacht, lena n-áirítear comhpháirtíocht, bíodh cónaí air nó bíodh sé bunaithe i mBallstát nó ná bíodh, aon cheann de na hearraí a liostaítear in Iarscríbhinn II a chur ar taispeáint nó a thairiscint le díol in aon taispeántas nó aonach a bhíonn ar siúl san Aontas, mura rud é go mbeidh sé léirithe, i bhfianaise nádúr an taispeántais nó an aonaigh, nach bhfuil an taispeántas nó an tairiscint le díol sin ina shiocair le díol nó soláthar na n-earraí ábhartha le haon duine, eintiteas nó comhlacht i dtríú tír agus nach ndéanann sé an díol nó soláthar sin a chur chun cinn.
It shall be prohibited for any natural or legal person, entity or body, including a partnership, whether resident or established in a Member State or not, to display or offer for sale any of the goods listed in Annex II in an exhibition or fair taking place in the Union, unless it is demonstrated that, given the nature of the exhibition or fair, such display or offering for sale is neither instrumental in nor promotes the sale or supply of the relevant goods to any person, entity or body in a third country.
#2987455
Is éard is tomhais luach cóir neamh-athfhillteacha ar shócmhainní nó dliteanais ann na cinn sin a éilítear nó a cheadaítear le IFRSanna eile sa ráiteas ar an staid airgeadais in imthosca áirithe (e.g. i gcás ina dtomhaiseann eintiteas sócmhainn arna sealbhú lena díol ar luach cóir lúide costais lena díol i gcomhréir le IFRS 5 Sócmhainní Neamhreatha arna Sealbhú le Díol agus Oibríochtaí Scortha mar gheall go bhfuil luach cóir na sócmhainne lúide costais lena díol níos ísle ná a suim ghlanluacha).
Non-recurring fair value measurements of assets or liabilities are those that other IFRSs require or permit in the statement of financial position in particular circumstances (eg when an entity measures an asset held for sale at fair value less costs to sell in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations because the asset’s fair value less costs to sell is lower than its carrying amount).
#281823
| Díol, cothabháil agus deisiúchán mótarfheithiclí agus gluaisrothar;
| Sale, maintenance and repair of motor vehicles and motor cycles;
#146936
Díol, Dáileadh agus Allmhairiú Bia ina bhfuil Eiblithe agus Cobhsaitheoirí.
Sale, Distribution and Importation of Food containing Emulsifiers and Stabilisers.
#146949
Díol, Fógraíocht agus Lipéadú Eiblithe agus Cobhsaitheoirí.
Sale, Advertisement and Labelling of Emulsifiers and Stabilisers.
#147477
Má tharlaíonn, ar chúis ar bith, tar éis an táille seo a íoc, nach gcomhlánófar an díol agus go ndíolfar an mhaoin le ceannaitheoir eile ina dhiaidh sin, tabharfar creidiúint sa táille a íocadh cheana i leith an díola nár comhlánaíodh in aghaidh na táille is iníoctha ar an díol comhlánaithe; ach ní aisíocfar, in aon chás, aon chuid den táille a íocadh ar an díol nár comhlánaíodh.
If for any reason after payment of this fee the sale is not completed and the property is subsequently sold to another purchaser, credit is to be given for the fee already paid on the abortive sale against the fee payable on the completed sale; but in no case is any of the fee paid on the abortive sale to be re-paid
#148507
AN tORDÚ UM AN ACHT BAINNE AGUS DÉIRITHE, 1935 (DÍOL BAINNE I MBUIRG DHROICHEAD ÁTHA), 1980.
MILK AND DAIRIES ACT, 1935 (SALE OF MILK IN THE BOROUGH OF DROGHEDA) ORDER, 1980.
#150364
AN tORDÚ UM AN ACHT BAINNE AGUS DÉIRITHE, 1935 (DÍOL BAINNE I mBUIRG NA GAILLIMHE), 1980.
MILK AND DAIRIES ACT, 1935 (SALE OF MILK IN THE BOROUGH OF GALWAY) ORDER, 1980.
#154462
AN tORDÚ UM AN ACHT BAINNE AGUS DÉIRITHE, 1935 (DÍOL BAINNE I gCONTAE-BHUIRG CHORCAÍ), 1980.
MILK AND DAIRIES ACT, 1935 (SALE OF MILK IN THE COUNTY BOROUGH OF CORK) ORDER, 1980.
#162870
Díol, Dáileadh agus Allmhairiú Bia ina bhfuil Eiblithe agus Cobhsaitheoirí.
Sale, Distribution and Importation of Food containing Emulsifiers and Stabilisers.
#162884
Díol, Fógraíocht agus Lipéadú Eiblithe agus Cobhsaitheoirí.
Sale, Advertisement and Labelling of Emulsifiers and Stabilisers.
#166968
(4) mangaireacht, díol, dul thart ag díol aon ní, a thairiscint aon ní a dhíol nó a ligean ar fruiliú, no aon seirbhís a thairiscint;
(4) hawking, selling or peddling anything, offering anything for sale or hire, or making any offer of service;
#170488
Margú agus Díol
Marketing and Sale
#178046
Margú agus Díol
Marketing and Sale.
#180008
(iii) nach gceannóidh sé ola bhealaithe mótarfheithicle le díol sa stáisiún sin, nó go srianfaidh sé an chainníocht di a cheannóidh sé le díol sa stáisiún sin, ó mhórdhíoltóirí eile,
(iii) to refrain from purchasing motor vehicle lubricating oil for sale at that station, or restrict the quantities thereof purchased by him for sale at that station, from other wholesalers,
#180013
(viii) go gceannóidh sé biotáille mhótair ón mórdhíoltóir le díol sa stáisiún sin.
(viii) to purchase motor spirit from the wholesaler for sale at that station.
#181471
( c) aon airnéisí, agus an díol daingnithe nó ceadaithe le hordú nó le deimhniú:
(c) any chattels, confirmed or approved by order or certificate:
#307111
(a) nach substaint í ar díol imní í;
(a) is not a substance of concern;
#227237
Más rud é nach nglanfaidh an díol an méid a bheidh le tobhach
Where sale does not satisfy amount to be levied
#252883
(xvii) chun díol a dhaingniú go hiomlán;
(xvii) To confirm sale absolutely;
#278572
(i) ar díol spéise é ó thaobh na healaíne, na hailtireachta nó na staire de, nó
(i) of artistic, architectural or historical interest, or
#434859
(a) aon deoch mheisciúil a dhíol nó a thaispeáint lena díol, ná
(a) sell or expose for sale, or
#435001
(f) ceant nó díol,
(f) an auction or sale,
#435005
(b) áitreabh a choinneáil ar oscailt don díol sin, agus
(b) the keeping open of premises for such sale, and
#439105
Díol, etc., substaintí sícighníomhacha a cheadú in imthosca áirithe.
Sale, etc. of psychoactive substances permitted in certain circumstances.
#439202
ciallaíonn “díol”, i ndáil le substaint nó ní, díol nó soláthar a dhéanamh nó a chur faoi deara díol nó soláthar a dhéanamh, cibé acu le haghaidh brabúis nó ar shlí eile, go díreach nó trí dhuine eile agus folaíonn sé—
“sell”, in relation to a substance or object, means to sell or supply or cause to be sold or supplied, whether for profit or otherwise, either directly or through another person and includes—
#439449
Díol, etc., substaintí sícighníomhacha a cheadú in imthosca áirithe.
Sale, etc. of psychoactive substances permitted in certain circumstances.