#455066
“fearchéile, banchéile nó páirtnéara shibhialta” a chur in ionad “fearchéile nó banchéile”.
Substitute “husband, wife or civil partner” for “husband or wife”.
Filter results
Collections
485 results in 93 documents
#1361992
(6) I gcás ina n-íocfaidh banchéile préimh as a hioncam féin ar leithligh i leith árachais ar a saol féin nó ar shaol a fearchéile, nó i leith conartha le haghaidh blianachta iarchurtha ar a saol féin nó ar shaol a fearchéile, déanfar an asbhaint chéanna, i gcás ina measúnaítear an fearchéile i leith cánach de réir fhorálacha alt 194, agus dhéanfaí dá mba é a bhí sa phréimh, préimh a d'íoc a fearchéile i leith árachais ar a shaol féin nó i leith conartha le haghaidh blianachta iarchurtha ar a shaol féin, agus beidh éifeacht dá réir sin ag an alt seo. [EN]
(6) Where a premium is paid by a wife out of her separate income in respect of an insurance on her own life or the life of her husband or a contract for any deferred annuity on her own life or the life of her husband, the same deduction shall, in a case in which the husband is assessed to tax in accordance with the provisions of section 194, be made as if the premium were a premium paid by her husband for an insurance on his own life or for a contract for a deferred annuity on his own life, and this section shall apply accordingly.
#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
#454649
(i) fearchéile agus banchéile,
(i) a husband and wife,
#454743
“(i) a fearchéile nó a páirtnéir sibhialta a chothabháil, agus”.
“(i) her husband or civil partner, and”.
#455024
“nó a páirtnéara shibhialta” a chur isteach i ndiaidh “a fearchéile”.
Insert “or civil partner” after “husband”.
#1090579
Comhinniúlacht fearchéile agus banchéile.
Joint capacity of husband and wife.
#1090581
—Beidh fearchéile agus banchéile—
—A husband and wife shall—
#1090591
Cearta fearchéile agus banchéile i leith maoine.
Property rights of husband and wife.
#1090647
Deireadh le dliteanas fearchéile maidir le tortanna, conartha, fiacha agus oblagáidí a bhanchéile.
Abolition of husband's liability for wife's torts, contracts, debts and obligations.
#1090660
de bhíthin amháin gurb é a fearchéile é.
[GA]
#1090663
Ceisteanna idir fearchéile agus banchéile i dtaobh maoine a chinneadh.
Determination of questions between husband and wife as to property.
#1105615
—(1) Chun críocha cánach ioncaim áireofar go gcónaíonn bean phósta lena fearchéile muran rud é—
—(1) A married woman shall be treated for income tax purposes as living with her husband unless either—
#1105621
(2) I gcás bean phósta agus a fearchéile a chónaíonn le chéile agus—
(2) Where a married woman is living with her husband and either—
#1130753
(i) d'fhear, bean singil nó baintreach, bean phósta atá ina cónaí ar leithligh óna fearchéile agus nach bhféadann aon chúnamh airgid a fháilóna fearchéile nó bean phósta a bhfuilteideal aici chun méadaithe i leith linbh cháilithe nó leanaí cáilithe nó i leith fearchéile ...
(i) for a man, single woman or widow, married woman living apart from and unable to obtain any financial assistance from her husband or married woman entitled to an in crease for a qualified child or qualified children or for a husband
#1161242
(i) d'fhear, bean singil nó baintreach, bean phósta atá ina cónaí ar leithligh óna fearchéile agus nach bhféadann aon chúnamh airgid a fháil óna fearchéile nó bean phósta a bhfuil teideal aici chun méadú i leith linbh cháilithe nó leanaí cáilithe nó i leith fearchéile ...
(i) for a man, single woman or widow, married woman living apart from an unable to obtain any financial assistance from her husband or married woman entitled to an increase for a qualified child or qualified children or for a husband
#1177216
(i) d'fhear, bean singil nó baintreach, bean phósta atá ina cónaí ar leithligh óna fearchéile agus nach bhféadann aon chúnamh airgid a fháil óna fearchéile nó bean phósta a bhfuil teideal aici chun méadú i leith linbh cháilithe nó leanaí cáilithe nó i leith fearchéile
(i) for a man, single woman or widow, married woman living apart from and unable to obtain any financial assistance from her husband or married woman entitled to an increase for a qualified child or qualified children or for a husband
#1200040
folaíonn ‘tionónta nó dílseánach’ banchéile nó fearchéile tionónta nó dílseánaigh;
'tenant or proprietor' includes the wife or husband of a tenant or proprietor;
#1205429
(i) fear, bean singil nó baintreach, bean phósta atá ina cóna í ar leithligh óna fearchéile agus nach bhféadann aon chúnamh airgid a fháil óna fearchéile nó bean phósta a bhfuil teideal aici chun méadú i leith linbh cháilithe nó leanaí cáilithe nó i leith fearchéile
eighteen— (i) for a man, single woman or widow, married woman living apart from and unable to obtain any financial assistance from her husband or married woman entitled to an increase for a qualified child or qualified children or for a husband
#1206513
(b) Tá baint ag duine le pearsa aonair más é an duine sin fearchéile nó banchéile na pearsan aonair, nó más duine gaoil é, nó más fearchéile nó banchéile duine gaoil é leis an bpearsa aonair nó le fearchéile nó le banchéile na pearsan aonair.
( b ) A person is connected with an individual if that person is the individual's husband or wife, or is a relative, or the husband or wife of a relative, of the individual, or of the individual's husband or wife.
#1221904
(b) Tá baint ag duine le pearsa aonair más é an duine sin fearchéile nó banchéile na pearsan aonair, nó más duine gaoil é, nó más fearchéile nó banchéile duine gaoil é, leis an bpearsa aonair nó le fearchéile nó le banchéile na pearsan aonair.
( b ) A person is connected with an individual if that person is the individual's husband or wife, or is a relative, or the husband or wife of a relative, of the individual or of the individual's husband or wife.
#1223046
(4) I gcás ina n-íocfaidh banchéile préimh as a hioncam ar leithligh i leith árachais ar a saol féin nó ar shaol a fearchéile nó i leith conartha le haghaidh aon bhlianacht iarchurtha ar a saol féin nó ar shaol a fearchéile tabharfar an liúntas céanna cánach ionann is dá mba phréimh í a d'íoc a fearchéile i leith árachais ar a shaol féin nó i leith conartha le haghaidh blianacht iarchurtha ar a shaol féin agus beidh feidhm ag an alt seo dá réir sin.
(4) Where a premium is paid by a wife out of her separate income in respect of an insurance on her own life or the life of her husband or a contract for any deferred annuity on her own life or the life of her husband the same allowance of tax shall be made as if the premium were a premium paid by her husband for an insurance on his own life or for a contract for a deferred annuity on his own life and this section shall apply accordingly.
#1223748
—(1) Chun críocha cánach ioncaim, measfar go gcónaíonn bean phósta lena fearchéile mura rud é—
—(1) A married woman shall be treated for income tax purposes as living with her husband unless either—
#1223754
(2) I gcás ina gcónaíonn bean phósta lena fearchéile agus—
(2) Where a married woman is living with her husband and either—
#1229590
(iii) Ciallaíonn “gaol” fearchéile nó banchéile, sinsear, nó dírshliochtach, deartháir, nó deirfiúr;
(iii) "Relative" means a husband or wife, ancestor, or lineal descendant, brother, or sister;
#1239914
(b) Tá baint ag duine le pearsa aonair más é an duine sin fearchéile nó banchéile na pearsan aonair, nó más duine gaoil é, nó más é fearchéile nó más í banchéile duine gaoil é, leis an bpearsa aonair nó le fearchéile nó le banchéile na pearsan aonair.
( b ) A person is connected with an individual if that person is the individual's husband or wife, or is a relative, or the husband or wife of a relative, of the individual or of the individual's husband or wife.
#1256767
(b) banchéile nó fearchéile duine árachaithe,
( b ) the wife or husband of an insured person,
#1256940
(a) atá tréigthe ag a fearchéile,
( a ) who has been deserted by her husband,
#1265886
(b) ón lá i ndiaidh dáta báis a fearchéile,
( b ) the day following the date of death of her husband,
#1276289
(a) atá tréigthe ag a fearchéile,
( a ) who has been deserted by her husband,
#1284457
(I) an dáta a cinneadh an bhean a bheith tréigthe ag a fearchéile, nó
(I) the date on which the woman is determined to have been deserted by her husband, or
#1294640
(i) fearchéile nó banchéile, nó
(i) a husband or wife, or
#1294849
(ii) bean phósta atá in aontíos lena fearchéile, nó
(ii) a married woman living with her husband, or
#1295608
(d) dlífidh gach bean phósta a fearchéile a chothabháil.
( d ) every married woman shall be liable to maintain her husband.
#1300320
(4) I bhfo-alt (3) ciallaíonn “gaol” fearchéile, banchéile, sinsear, dírshliochtach, deartháir nó deirfiúr.
(4) In subsection (3) "relative" means husband, wife, ancestor, lineal descendant, brother or sister.
#1320759
fearchéile
12·45
#1325688
ciallaíonn “neasghaol” banchéile, fearchéile, tuismitheoir, leanbh, seanathair, seanmháthair, ua, banua, deartháir nó deirfiúr;
"close relative" means a wife, husband, parent, child, grandparent, grandchild, brother or sister;
#1351755
(a) “,bás fearchéile” a chur isteach i ndiaidh “banchéile” i mír (b), agus
( a ) the insertion in paragraph (b) after "wife" of ", husband", and
#1356782
(i) go bhfuil a fearchéile i gcleithiúnas uirthi, nó
(i) that her husband is a dependant of her, or
#1361894
(a) i gcás ar fearchéile an t-éilitheoir—
( a ) in a case in which the claimant is a husband—
#1361906
(ii) baintreach mná ar sa bhliain mheasúnachta sin a d'éag a fearchéile, asbhaint £2,230, agus
(ii) is a widow whose husband has died in that year of assessment, a deduction of £2,230, and
#1361919
Ar choinníoll nach mbeidh feidhm ag an alt seo maidir le haon bhliain mheasúnachta i gcás fearchéile nó banchéile má chónaíonn an banchéile lena fearchéile.
Provided that this section shall not apply for any year of assessment in the case of a husband or a wife where the wife is living with her husband.
#1362441
(b) i gcás ar banchéile an phearsa aonair ar measadh go raibh sí ina cónaí lena fearchéile an bhliain sin, ab iníoctha don bhliain sin ag fearchéile na pearsan aonair,
( b ) in a case where the individual is a wife who was treated as living with her husband for that year, would have been payable for that year by the husband of the individual,
#1365787
(b) ón lá tar éis dáta báis a fearchéile,
( b ) the day following the date of death of her husband,
#1370583
(a) banchéile atá ina cónaí lena fearchéile nó atá á cothabháil go hiomlán nó go formhór ag a fearchéile, nó
( a ) a wife who is living with or being wholly or mainly maintained by her husband, or
#1372551
(a) atá tréigthe ag a fearchéile,
( a ) has been deserted by her husband,
#1372587
(ii) an dáta a cinneadh í a bheith tréigthe ag a fearchéile.
(ii) the date on which she is determined to have been deserted by her husband.
#1372689
(b) banchéile nó fearchéile duine árachaithe,
( b ) the wife or husband of an insured person,
#1373373
(i) go bhfuil a fearchéile i gcleithiúnas uirthi, nó
[GA]
#1374324
(a) atá tréigthe ag a fearchéile,
( a ) who has been deserted by her husband,