#575183
Sainmhíniú: iasacht neamhthuillmheach atá in iasacht sna cásanna seo a leanas:
Definition:
Sainmhíniú: iasacht neamhthuillmheach atá in iasacht sna cásanna seo a leanas:
Definition:
(a) iasacht nó quasi-iasacht a thabhairt do chomhalta eile den ghrúpa sin;
(a) making a loan or quasi-loan to another member of that group;
urrúis nó tráchtearraí atá á dtabhairt ar iasacht nó á bhfáil ar iasacht.
securities or commodities being lent or borrowed.
airgead tirim a thabhairt ar iasacht agus a fháil ar iasacht.
borrowing and lending cash.
Comhacht chun ath-iasacht d'fháil chun an iasacht atá ann d'íoc.
15. Power to re-borrow to pay off existing loan.
Comhacht chun ath-iasacht d'fháil chun an iasacht atá ann d'íoc.
Power to reborrow to pay off existing loan.
cialluíonn an abairt “an iasacht” Iasacht Náisiúnta 5% Shaorstáit Éireann, 1935-45;
the expression "the loan" means the Irish Free State 5% National Loan, 1935-45;
Airgead a fháil ar iasacht ó chiste na n-iasacht áitiúla.
Borrowing from local loans fund.
ciallaíonn “an Iasacht” an Iasacht Náisiúnta 5%, 1962/72;
"the Loan" means 5% National Loan, 1962/72;
(4) San alt seo folaíonn tagairtí d'airgead d'fháil ar iasacht tagairtí d'airgead d'fháil ar ath-iasacht.
(4) In this section references to borrowing include references to reborrowing.
tá leis na habairtí “iasacht Rialtais”, “iasacht nua”, “an dáta
"Government loan", "new loan", "the redemption date" and
(c) d'íoc úis ar an iasacht (agus ar aon iasacht ina dhiaidh sin a n-úsáidfear an fáltas uaithi leis an iasacht chéadluaite nó aon iasacht dá éis sin a aisíoc, go hiomlán nó go páirteach, nó le hús a íoc ar aon iasacht den sórt sin) i leith na tréimhse dhá mhí dhéag ón dáta a tugadh an iasacht chéadluaite, beidh sé i dteideal, ar na fíorais a chruthú, go n-aisíocfar cáin leis faoi alt 496 den Acht Cánach Ioncaim, 1967 , arna leasú le halt 29, ar mhéid an úis sin amhail is dá mba nár íoc sé aon ús eile i leith na tréimhse dhá mhí dhéag réamhráite.
( c ) pays interest on the loan (and on any subsequent loan the proceeds of which are used to repay, in whole or in part, the first-mentioned loan or any such subsequent loan or to pay interest on any such loan) in respect of the period of twelve months from the date of the making of the first-mentioned loan, he shall be entitled, on proof of the facts, to repayment of tax under section 496 of the Income Tax Act, 1967 , as amended by section 29, on the amount of that interest as if no other interest had been paid by him in respect of the aforementioned period of twelve months.
(b) is creidiúnaí iasachta de chuid na cuideachta i leith iasacht nach gnáth-iasacht tráchtála,
( b ) is a loan creditor of the company in respect of a loan which is not a normal commercial loan,
ciallaíonn “iasacht tosaíochta” iasacht arna tabhairt do phearsa aonair nó dá chéile ag duine is fostóir i ndáil leis an bpearsa aonair ach amháin nach iasacht tosaíochta iasacht más roimh an 6ú lá d'Aibreán, 1979, a tugadh í agus, an tráth a tugadh an iasacht, gur chuid de thrádáil an fhostóra sin iasachtaí a thabhairt do dhaoine, seachas fostaithe, go ceann tréimhse luaite blianta de réir ráta úis nach n-athraíonn le linn ré na n-iasachtaí, agus gur iníoctha ús ina leith de réir ráta úis ar dá réir a thug an fostóir i gcúrsa a thrádála, an tráth a tugadh an iasacht, iasachtaí ar neamhthuilleamaí do dhaoine seachas fostaithe chun tithe cónaithe a cheannach lena n-áitiú ag na hiasachtaithe mar áiteanna cónaithe;
"preferential loan" means a loan made to an individual or his spouse by a person who in relation to the individual is an employer save that a loan shall not be a preferential loan if it was made before the 6th day of April, 1979, and at the time the loan was made, the making of loans to persons, other than employees, for a stated term of years at a rate of interest which does not vary for the duration of the loans, formed part of the trade of the said employer and interest is payable in respect of it at the rate of interest at which the employer in the course of his trade, at the time the loan was made, made loans at arm's length to persons other than employees for the purpose of purchasing dwelling-houses for occupation by the borrowers as residences;
ciallaíonn “iasacht shonraithe nó iasachtaí sonraithe” iasacht nó iasachtaí a ndéantar íocaíocht iomchuí ina leith;
"specified loan or loans" means a loan or loans in relation to which a relevant payment is made;
(b) go measfar iasacht, is iasacht cháilitheach, a bheith tugtha an dáta ar ar thug an duine a raibh an iasacht á tabhairt aige geallúint i scríbhinn chun an iasacht, agus méid sonraithe inti, a airleacan maidir le háit chónaithe cháilitheach shonraithe má úsáidtear an iasacht chun críche a shonraítear sa mhíniú ar “iasacht cháilitheach” i bhfo-alt (1) laistigh de shé mhí ón dáta sin nó laistigh de cibé tréimhse is faide ná sin a cheadóidh na Coimisinéirí Ioncaim mar thréimhse is iomchuí d'imthosca an cháis, agus
( b ) a loan which is a qualifying loan shall be deemed to have been made on the date on which a written commitment was given by the person making the loan to advance the loan in a specified amount in respect of a specified qualifying residence if the loan is used for a purpose specified in the definition of "qualifying loan" in subsection (1) within six months from that date or within such longer period as the Revenue Commissioners may allow as being appropriate to the circumstances of the case, and
ciallaíonn “iasacht tithíochta” iasacht de réir bhrí alt 22;
"housing loan" means a loan within the meaning of section 22;
(a) iasacht nó quasi-iasacht a thabhairt do chomhalta eile den ghrúpa sin;
( a ) making a loan or quasi-loan to another member of that group;
(i) comhaontuithe i dtaca le hurrúis inaistrithe a fháil ar iasacht agus a thabhairt ar iasacht,
(i) agreements for the borrowing and lending of transferable securities,
Íocfar amach, an iasacht arna deonú faoin Ionstraim (“iasacht”) ina tráthchodanna.
The loan granted under the Instrument (‘loan’) shall be disbursed in instalments.
Is fíor sin faoin iasacht tosaigh agus faoin iasacht bhreise EUR 300 milliún.
This is true as regards both the initial loan and the additional EUR 300 million loan.
Gaol iasacht seachas iasacht mhorgáiste - cosaint (comhthaobhacht, ráthaíocht)
Relationship loan other than mortgage loan - protection (collateral, guarantee)
Treoracha maidir le teimpléid a líonadh le haghaidh faisnéis iasacht ar iasacht
Instructions for filling templates for loan-by-loan information
(ar) ciallaíonn ‘tionscnamh iasachta’ nó ‘iasacht a thionscnamh’ iasacht a dheonú:
(ar) “loan origination” or “originating a loan” means the granting of a loan:
i gcás bearta atá i gcomhréir le hAirteagal 3(2), go bhfuil an iasacht urraithe le comhthaobhacht a chumhdaíonn 50 % ar a laghad den iasacht agus gur fiú EUR 150000 thar 5 bliana nó EUR 75000 thar 10 mbliana an iasacht, nó, i gcás bearta atá i gcomhréir le hAirteagal 3(2a), go bhfuil an iasacht urraithe le comhthaobhacht a chumhdaíonn 50 % ar a laghad den iasacht agus gur fiú EUR 200000 thar 5 bliana nó EUR 100000 thar 10 mbliana an iasacht; má tá iasacht níos lú ná na méideanna sin nó má dheonaítear í ar feadh tréimhse níos lú ná 5 bliana nó 10 mbliana faoi seach, déanfar coibhéis deontais chomhláin na hiasachta sin a ríomh mar chion comhfhreagrach de na huasteorainneacha de minimis a leagtar síos in Airteagal 3(2) nó (2a); nó’;
for measures in accordance with Article 3(2), the loan is secured by collateral covering at least 50 % of the loan and the loan amounts to either EUR 150000 over 5 years or EUR 75000 over 10 years, or, for measures in accordance with Article 3(2a), the loan is secured by collateral covering at least 50 % of the loan and the loan amounts to either EUR 200000 over 5 years or EUR 100000 over 10 years; if a loan is for less than those amounts or is granted for a period of less than 5 or 10 years respectively, the gross grant equivalent of that loan shall be calculated as a corresponding proportion of the de minimis ceilings laid down in Article 3(2) or (2a); or’;
—(1) Pé uair a dhéanfidh údarás áitiúil is gnóthaire údaruithe aon tsuim d'fháil ar iasacht ón mBord fén Acht so chun aon chríche tuigfar gur críoch chun a bhféadfidh an t-údarás áitiúil sin iasacht d'fháil fé sna Public Health (Ireland) Acts, 1878 to 1919, an chríoch chun a bhfuighfar an tsuim sin ar iasacht amhlaidh agus bainfidh na hAchtanna san leis an iasacht san d'fháil díreach fé mar a bhainid le húdarás áitiúil d'fháil aon iasachta fútha ach amháin, chun na gcrícheanna bhaineann le húdarás áitiúil is gnóthaire údaruithe d'fháil aon tsuime ar iasacht ón mBord fén Acht so, gurb é cead an Bhúird an cead is gá do réir na nAcht san chun údarás áitiúil d'fháil aon iasachta fútha.
—(1) Whenever a local authority which is an authorised undertaker borrows under this Act any sum from the Board for any purpose the purpose for which such sum is so borrowed shall be deemed to be a purpose for which such local authority may borrow under the Public Health (Ireland) Acts, 1878 to 1919, and the said Acts shall apply to such borrowing in like manner as they apply to any borrowing thereunder by a local authority with the modification that the sanction required by the said Acts for any borrowing thereunder by a local authority shall for the purposes of the borrowing under this Act of any stun from the Board by a local authority which is an authorised undertaker be the sanction of the Board.
—Má dhineann an Bord aon airgead dá bhfuighid ar iasacht fén gCuid seo den Acht so d'aisíoc ar aon tslí eile, seachas ina thráthchoda no tré Chiste Fhiach-laigheaduithe féadfid o am go ham é d'fháil ar ath-iasacht ach déanfar gach airgead a gheobhfar ar ath-iasacht amhlaidh d'aisíoc laistigh den tréimhse a horduítear anso roímhe seo agus tuigfar gurb aon iasacht amháin é sin agus an t-airgead do fuarthas ar iasacht ar dtúis, agus na hoblagáidí a bheidh ar an mBord maidir le haisíoc na hiasachta agus leis an soláthar a bheidh le déanamh i gcóir an aisíoctha san ní laigheadófar iad de bhíthin na hath-iasachta san d'fháil.
—If the Board pay off any moneys borrowed by them under this Part of this Act otherwise than by instalments or by means of a Sinking Fund they may from time to time reborrow the same but all moneys so reborrowed shall be repaid within the hereinbefore prescribed period and shall be deemed to form the same loan as the moneys originally borrowed and the obligations of the Board with respect to the repayment of the loan and to the provision to be made for such repayment shall not be diminished by reason of such reborrowing,
(b) ní bheidh ar an iasachtaidhe sin fiosrú do dhéanamh féachaint ce'ca críoch chun a n-údaruítear don chólucht san do réir dlí airgead d'fháil ar iasacht an chríoch chun a mbeidh an cólucht san ag fáil an airgid sin ar iasacht no nach eadh no ce'ca sháródh an iasacht san aon teora bhaineann leis an méid airgid is cead don chólucht san d'fháil ar iasacht no ná sáródh, agus ní dochar ná deifir don iasachtaidhe sin an chríoch san do bheith, i bpáirt no go hiomlán, gan bheith údaruithe amhlaidh, ná an iasacht san do shárú aon teorann den tsórt san, i gcás san do thárlachtaint;
( b ) such lender shall not be concerned to inquire whether the purpose for which such money is borrowed by such body is or is not a purpose for which such body is authorised by law to borrow money or whether such money does or does not exceed in amount any limit on borrowing by such body, and such lender shall not be prejudiced or affected by the fact (if it exists) that such purpose is, in whole or in part, not so authorised or that such money exceeds in amount any such limit;
—Airgead a gheofar ar iasacht faoin gCuid seo den Acht seo le haghaidh caiteachais ar aon ní a bheas údaraithe le hordú cuan-oibreacha, féadfar é a thabhairt ar iasacht trí eisiúint as ciste na n-iasacht áitiúla amhail is dá mba iasacht áitiúil do réir bhrí Achta Chiste na nIasacht Áitiúla, 1935 go 1940, an iasacht sin agus go mbeadh sí údaraithe le hAcht ón Oireachtas.
—Money borrowed under this Part of this Act for expenditure on anything authorised by a harbour works order may be lent by means of an issue from the local loans fund as if such loan constituted a local loan within the meaning of the Local Loans Fund Acts, 1935 to 1940, and was authorised by an Act of the Oireachtas.
(3) Aon airgead a gheobhfar ar iasacht faoin alt seo, féadfar é a thabhairt ar iasacht d'údarás uirbeach trí eisiúint as ciste na n-iasacht áitiúla amhail is dá mba iasacht áitiúil do réir bhrí Acht Ciste na nIasacht Áitiúla, 1935 go 1945, an iasacht sin agus go mbeadh sí údaraithe le hAcht ón Oireachtas.
(3) Money borrowed under this section may be lent to an urban authority by means of an issue from the local loans fund as if such loan constituted a local loan within the meaning of the Local Loans Fund Acts, 1935 to 1945, and was authorised by an Act of the Oireachtas.
(b) Féadfar airgead a gheofar ar iasacht faoin bhfo-alt seo a thabhairt ar iasacht trí eisiúint as ciste na n-iasacht áitiúla amhail is dá mba iasacht do réir bhrí Acht na nIasacht Áitiúla, 1935 go 1945, an iasacht sin agus go mbeadh sí údaraithe le hAcht ón Oireachtas.
( b ) Money borrowed under this subsection may be lent by means of an issue from the local loans fund as if such loan constituted a local loan within the meaning of the Local Loans Fund Acts, 1935 to 1945, and was authorised by an Act of the Oireachtas.
(7) Féadfar airgead a gheofar ar iasacht de bhun an ailt seo a thabhairt ar iasacht don bhardas trí eisiúint as ciste na n-iasacht áitiúla amhail is dá mba é a bhí san iasacht sin iasacht áitiúil do réir bhrí Acht Ciste na nIasacht Áitiúla, 1935 go 1953, agus gur húdaraíodh í le hAcht ón Oireachtas.
(7) Money borrowed pursuant to this section may be lent to the corporation by means of an issue from the local loans fund as if such loan constituted a local loan within the meaning of the Local Loans Fund Acts, 1935 to 1953, and was authorised by an Act of the Oireachtas.
(7) Féadfar airgead a gheofar ar iasacht de bhun an ailt seo a thabhairt ar iasacht don chomhairle chontae trí eisiúint as ciste na n-iasacht áitiúla amhail is dá mba é a bhí san iasacht sin iasacht áitiúil do réir bhrí Acht Ciste na nIasacht Áitiúla, 1935 go 1953, agus gur húdaraíodh í, le hAcht ón Oireachtas.”
(7) Money borrowed pursuant to this section may be lent to the county council by means of an issue from the local loans fund as if such loan constituted a local loan within the meaning of the Local Loans Fund Acts, 1935 to 1953, and was authorised by an Act of the Oireachtas."
(4) Féadfar airgead a gheofar ar iasacht de bhun an ailt seo a thabhairt ar iasacht d'údarás áitiúil trí cisiúint as ciste na n-iasacht áitiúla amhail is dá mba é a bhí san iasacht sin iasacht áitiúil do réir bhrí Acht Ciste na nIasacht Áitiúla, 1935 go 1953, agus gur húdaraíodh í le hAcht ón Oireachtas.
(4) Money borrowed pursuant to this section may be lent to a local authority by means of an issue from the local loans fund as if such loan constituted a local loan within the meaning of the Local Loans Funds Acts, 1935 to 1953, and was authorised by an Act of the Oireachtas.
(2) I gcás go ndéanfaidh fostaí, nó duine atá bainteach leis nó léi, scaireanna a fháil i gcuideachta (cibé acu is í nó nach í an chuideachta is fostóir í) agus go bhfaighfear na scaireanna sin ar shaorluach de bhun cirt nó deise atá ar fáil mar gheall ar a fhostaíocht nó a fostaíocht, measfar go dtairbhíonn sé nó sí d'iasacht nach iníoctha ús uirthi (dá ngairtear ‘iasacht bharúlach’ san alt seo) arna tabhairt go díreach nó go neamhdhíreach dó nó di ag duine atá, an tráth a thugtar an iasacht, nó a thagann chun bheith, tráth éigin tar éis an iasacht a thabhairt, ina fhostóir nó ina fostóir i ndáil leis an bpearsa aonair agus measfar gur iasacht tosaíochta lena mbaineann alt 122 an iasacht bharúlach sin.
(2) Where an employee, or a person connected with him or her, acquires shares in a company (whether the employing company or not) and those shares are acquired at an under-value in pursuance of a right or opportunity available by reason of his or her employment, he or she shall be deemed to have the benefit of a loan on which no interest is payable (in this section referred to as the 'notional loan') made directly or indirectly to him or her by a person who at the time the loan is made is, or who at a time subsequent to the making of the loan becomes, an employer in relation to the individual and such notional loan shall be deemed to be a preferential loan to which section 122 applies.
ciallaíonn "iasachtaí" duine a ndéanfar iasacht leis agus folaíonn sé duine a iarrfaidh iasacht agus comharba i dteideal an duine lena ndéantar iasacht;
"borrower" means a person to whom a loan is made and includes a person applying for a loan and the successor in title of the person to whom a loan is made;
Ba cheart a thuiscint go gcuimsíonn an sainmhíniú sin ar iasacht neamhthuillmheach gnásanna náisiúnta maidir le cathain a mheastar gurb ionann iasacht agus iasacht neamhthuillmheach.
This definition of a non-performing loan is to be interpreted taking into account national conventions on when a loan is deemed to be non-performing.
(b) amhail is dá mbeadh aon srian faoi fho-alt (1) a bhain le haon iasacht a bhfuil iasacht curtha ina hionad ina shrian freisin leis an iasacht atá ina hionad.
( b ) any restriction under subsection (1) which applied to any loan which has been replaced applied also to the loan which replaces it.
(b) amhail is dá mbeadh aon srian faoi fho-alt (3) a bhain le haon iasacht a bhfuil iasacht curtha ina hionad ina shrian freisin leis an iasacht atá ina hionad.
( b ) any restriction under subsection (3) which applied to any loan which has been replaced applied also as respects the loan which replaces it.
(5) I bhfo-alt (1) (b) ciallaíonn “gnáth-iasacht tráchtála” iasacht comaoine nua nó iasacht a fholaíonn comaoin nua agus—
(5) In subsection (1) (b) "normal commercial loan" means a loan of or including new consideration and—
le go ndeonófar an iasacht, caithfear cuntas coigiltis a oscailt san institiúid a dheonóidh an iasacht agus is faoin dlí earnálach céanna a dhéanfar an iasacht agus an cuntas coigiltis a rialú;
the granting of the loan is conditional upon the opening of the savings account at the institution granting the loan and both the loan and the savings account are regulated by the same sectoral law;
Maidir le hiasachtaí IVME go sonrach, mhol an Bainisteoir Ginearálta Osman Arslan ‘an teacht le chéile agus an comhordú láidir idir na hinstitiúidí a bhaineann le bainistiú eacnamaíoch chun torthaí rathúla a bhaint amach’, agus dúirt sé freisin, ‘Leis ár gcinneadh na spriocanna sa Chlár Geilleagair Nua a bhaint amach, beimid ag obair go dian i mbliana agus déanfaimid iarrachtaí iontacha chun na réitigh is oiriúnaí ar éilimh ár gcustaiméirí a thairiscint. Ár n-eisíocaíochtaí iasachtaí mar chuid dár dtáirgí nuálacha, amhail an Pacáiste Maoiniúcháin Géaraithe, an Iasacht Ghnó atá dírithe ar Fhostaíocht, an Iasacht Luacha Geilleagair, Iasacht an Fheachtais Tithíochta, Iasacht an Fheachtais Tomhaltóirí, Iasacht Innéacs TLREF agus an Iasacht d’Fheithiclí a Tháirgtear Laistigh den Tír, shroich siad TL 30 billiún in 2019’.
In relation to the IVME loans more specifically, General Manager Osman Arslan praised ‘the harmony and strong coordination between the institutions related to economic management to bring about successful results’, adding that ‘With our determination to achieve the targets in the New Economy Program, we will spend this year intensively in the field and make great efforts to offer the most appropriate solutions to the demands of our customers. Our loan disbursements in our innovative products such as Acceleration Financing Package, Employment-Oriented Business Loan, Economy Value Loan, Campaign Housing Loan, Campaign Consumer Loan, TLREF Indexed Loan and Domestic Production Vehicle Loan reached TL 30 billion in 2019’.
(9) Más rud é, mar chuid d’aon scéim nó comhshocraíocht, nó i dtaca le haon scéim nó comhshocraíocht, chun go ndéanfaidh duine (dá ngairtear an ‘duine céadluaite’ san fho-alt seo) nach bhfuil bainteach leis an gcuideachta infheistíochta iasacht a thabhairt don chuideachta infheistíochta, go ndéanfaidh duine eile atá bainteach leis an gcuideachta infheistíochta go díreach nó go neamhdhíreach iasacht a thabhairt don duine céadluaite nó do dhuine atá bainteach leis an duine céadluaite, nó go ndéanfaidh sé nó sí taisce leis nó léi nó cistí a chur ar fáil dó nó di ar shlí eile, ansin déileálfar, chun críocha fho-alt (2), leis an iasacht a thugtar don chuideachta infheistíochta mar iasacht arna tabhairt don chuideachta infheistíochta ag duine lena bhfuil sí bainteach.”.
(9) Where, as a part of, or in connection with, any scheme or arrangement for the making of a loan to the investing company by a person (in this subsection referred to as the ‘first-mentioned person’) who is not connected with the investing company, another person who is connected with the investing company directly or indirectly makes a loan to, a deposit with, or otherwise provides funds to the first-mentioned person or to a person who is connected with the first-mentioned person, then the loan made to the investing company shall be treated for the purposes of subsection (2) as being a loan made to the investing company by a person with whom it is connected.’’.
(f) Más rud é, mar chuid d’aon scéim nó comhshocraíocht, nó i dtaca le haon scéim nó comhshocraíocht, chun go ndéanfaidh duine (dá ngairtear an ‘duine céadluaite’ sa mhír seo) nach bhfuil bainteach leis an gcuideachta infheistíochta iasacht a thabhairt don chuideachta infheistíochta, go ndéanfaidh duine eile atá bainteach leis an gcuideachta infheistíochta go díreach nó go neamhdhíreach iasacht a thabhairt don duine céadluaite nó do dhuine atá bainteach leis an duine céadluaite, nó go ndéanfaidh sé nó sí taisce leis nó léi nó cistí a chur ar fáil dó nó di ar shlí eile, ansin déileálfar, chun críocha mhír (a), leis an iasacht a thugtar don chuideachta infheistíochta mar iasacht arna tabhairt don chuideachta infheistíochta ag duine lena bhfuil sí bainteach.
(f) Where, as a part of, or in connection with, any scheme or arrangement for the making of a loan to the investing company by a person (in this paragraph referred to as the ‘first-mentioned person’) who is not connected with the investing company, another person who is connected with the investing company directly or indirectly makes a loan to, a deposit with, or otherwise provides funds to the first-mentioned person or to a person who is connected with the first-mentioned person, then the loan made to the investing company shall be treated for the purposes of paragraph (a) as being a loan made to the investing company by a person with whom it is connected.
ní mheasfar gurb ionann iasacht ó rialtas agus sochar a bhronnadh, mura bhfuil difríocht idir an méid a íocann an chuideachta a fhaigheann an iasacht ar an iasacht rialtais agus an méid a d'íocfadh an chuideachta ar iasacht tráchtála inchomparáide a d'fhéadfadh an cuideachta a fháil ar an margadh.
a loan by a government shall not be considered to confer a benefit, unless there is a difference between the amount that the firm receiving the loan pays on the government loan and the amount that the firm would pay for a comparable commercial loan which the firm could actually obtain on the market.
ciallaíonn “urrúis a thabhairt ar iasacht” agus “urrúis a fháil ar iasacht” aon idirbheart ina n-aistríonn institiúid nó a contrapháirtí urrúis faoi réir gealltanais go dtabharfaidh an t-iasachtaí urrúis choibhéiseacha ar ais ar dháta is déanaí nó nuair a iarrfaidh an t-aistreoir sin air, ar “urrúis a thabhairt ar iasacht” a thugtar ar an idirbheart sin i gcás na hinstitiúide atá ag aistriú na n-urrús agus ar “urrúis a fháil ar iasacht” a thugtar ar an idirbheart sin i gcás na hinstitiúide a bhfuil siad á n-aistriú chuici;
‘securities lending’ and ‘securities borrowing’ mean any transaction in which an institution or its counterparty transfers securities subject to a commitment that the borrower will return equivalent securities at some future date or when requested to do so by the transferor, that transaction being known as ‘securities lending’ for the institution transferring the securities and being known as ‘securities borrowing’ for the institution to which they are transferred;
(b) iasacht do thabhairt d'éinne le n-a bhfuil deontas iníoctha ag an Aire fén Acht so ar scór tighe a luíonn laistigh de líomatáiste údaráis an údaráis áitiúla, ach gan í dhul thar dhá oiread an deontais is iníoctha ag an Aire ar scór an tighe sin, agus beidh an iasacht san len' aisíoc ina tráth-choda no ar aon tslí eile laistigh de thréimhse nách sia ná cúig bliana déag o tugadh an iasacht, maraon le hús ar ráta nách mó ná deich scillinge sa bhreis ar an ráta ar a bhféadfadh an t-údarás áitiúil féin airgead d'fháil ar iasacht ar dháta na hiasachta san uatha, agus beidh morgáiste no muirear ar an tigh roimhráite mar urraíocht acu ar aisíoc na hiasachta san;
( b ) make to any person to whom a grant is payable by the Minister under this Act in respect of a house situated within the area of jurisdiction of the local authority, a loan not exceeding twice the amount of the grant payable by the Minister in respect of that house, such loan to be repayable by instalments or otherwise within a period not exceeding fifteen years from the making of the loan, with interest at a rate not more than ten shillings above the rate at which the local authority can at the date of the making of the loan themselves borrow money, and to be secured by a mortgage or charge on the house aforesaid;
(3) Féadfidh comhairle chontae a bheidh ag fáil airgid ar iasacht fén alt so an t-airgead san d'fháil ar iasacht o Choimisinéirí na nOibreacha Puiblí in Éirinn agus féadfidh na Coimisinéirí sin, más oiriúnach leo é, an t-airgead san do thabhairt ar iasacht don chomhairle chontae sin fé sna Public Works (Ireland) Acts, 1831 to 1886, agus d'ainneoin éinní sna hAchtanna san féadfar an t-airgead san do thabhairt ar iasacht ar feadh pé téarma is oiriúnach leis na Coimisinéirí sin.
(3) A county council borrowing money under this section may borrow such money from the Commissioners of Public Works in Ireland and those Commissioners may if they think fit lend such money to such county council under the Public Works (Ireland) Acts, 1831 to 1886 and notwithstanding anything in those Acts such loan may be made for such term as the said Commissioners think fit.
(3) Más dó leis gur ceart é, féadfaidh coiste oideachais ghairme beatha bheidh ag fáil airgid ar iasacht fén alt so an t-airgead san d'fháil ar iasacht o Choimisinéirí na nOibreacha Puiblí in Éirinn, agus féadfaidh na Coimisinéirí sin, más oiriúnach leo é, an t-airgead san do thabhairt ar iasacht don choiste sin fé sna Public Works (Ireland) Acts, 1831 to 1886, agus d'ainneoin éinní sna hAchtanna san féadfar an iasacht san do thabhairt ar feadh pé téarma is oiriúnach leis na Coimisinéirí.
(3) A vocational education committee borrowing money under this section may, where it so thinks proper, borrow such money from the Commissioners of Public Works in Ireland, and those Commissioners may, if they think fit, lend such money to such committee under the Public Works (Ireland) Acts, 1831 to 1886 and notwithstanding anything in those Acts such loan may be made for such term as the Commissioners think fit.
(5) Más dó leis gur ceart é, féadfaidh údarás rátúcháin a bheidh ag fáil airgid ar iasacht chun na gcrícheanna bhaineann le deontas do dheona fén alt so an t-airgead san d'fháil ar iasacht o Choimisinéirí na nOibreacha Puiblí in Éirinn agus féadfaidh na Coimisinéirí sin, más oiriúnach leo é, an t-airgead san do thabhairt ar iasacht don údarás rátúcháin sin fé sna Public Works (Ireland) Acts, 1831 to 1886, agus d'ainneoin éinní sna hAchtanna san féadfar an iasacht san do thabhairt ar feadh pé téarma is oiriúnach leis na Coimisinéirí.
(5) A rating authority borrowing money for the purposes of making a grant under this section may where it so thinks proper borrow such money from the Commissioners of Public Works in Ireland and those Commissioners may, if they think fit, lend such money to such rating authority under the Public Works (Ireland) Acts, 1831 to 1886, and notwithstanding anything in those Acts such loan may be made for such term as the Commissioners think fit.