#484317
(q) iontaobhas a bhunú nó a bheith rannpháirteach in iontaobhas mar iontaobhaí nó mar thairbhí,
(q) establish a trust or participate in a trust as trustee or beneficiary,
Scag na torthaí
Bailiúcháin
871 toradh in 292 doiciméad
#495991
28.—(1) San alt seo, ciallaíonn “iontaobhas” iontaobhas a dhéanann cistí a riaradh agus a dháileadh.
28.—(1) In this section, “trust” means a trust that administers and distributes funds.
#1433596
ciallaíonn “iontaobhas lánroghnach inmhuirearaithe” iontaobhas lánroghnach arb amhlaidh atá i ndáil leis—
"chargeable discretionary trust" means a discretionary trust in relation to which—
#1220894
Ar choinníoll, i gcás ina mbeidh urrúis de chuid aon chríche den sórt sin á dteachtadh faoi aon iontaobhas, agus gurb é an duine is tairbhí i seilbh faoin iontaobhas an t-aon tairbhí i seilbh atá ann agus go bhféadfaidh sé, tríd an t-iontaobhas a chúlghairm nó trí aon chumhachtaí faoin iontaobhas a fheidhmiú, a iarraidh ar na hiontaobhaithe tráth ar bith na hurrúis a aistriú chuige saor ar fad ó aon iontaobhas, go measfar, chun críocha an ailt seo, gurb é an duine é ar leis na hurrúis.
Provided that where the securities of any such territory are held under any trust, and the person who is the beneficiary in possession under the trust is the sole beneficiary in possession and can, by means either of the revocation of the trust or of the exercise of any powers under the trust, call upon the trustees at any time to transfer the securities to him absolutely free from any trust, that person shall, for the purposes of this section, be deemed to be the person owning the securities.
#1228791
Ar choinníoll, i gcás inar díbhinní iad ó stoic, cistí, scaireanna, nó urrúis atá ar teachtadh faoi aon iontaobhas agus gurb é an duine is tairbhí i seilbh faoin iontaobhas an t-aon tairbhí amháin i seilbh agus go bhféadfaidh sé, tríd an iontaobhas a aisghairm nó trí aon chumhachtaí faoin iontaobhas a fheidhmiú, a iarraidh ar na hiontaobhaithe tráth ar bith na stoic, na cistí, na scaireanna nó na hurrúis a aistriú chuige go hiomlán saor ó aon iontaobhas, go measfar chun críocha an ailt seo, gurb eisean an duine ar leis na stoic, na cistí, na scaireanna nó na hurrúis.
Provided that where the dividends are from stocks, funds, shares or securities which are held under any trust, and the person who is the beneficiary in possession under the trust is the sole beneficiary in possession and can, by means either of the revocation of the trust or of the exercise of any powers under the trust, call upon the trustees at any time to transfer the stocks, funds, shares or securities to him absolutely free from any trust, that person shall, for the purposes of this section, be deemed to be the person owning the stocks, funds, shares or securities.
#1294547
(c) I gcás gan feidhm a bheith ag aon cheann de na fomhíreanna i mír (b), ní áireofar i rachmas inchánach iontaobhais lánroghnaigh (i dteannta na maoine go léir sa Stát atá ar áireamh san iontaobhas ar an dáta luachála) ach an cion sin (más aon chion é) den mhaoin lasmuigh den Stát atá ar áireamh san iontaobhas ar an dáta luachála atá comhionann leis an gcomhréir atá idir an líon de na príomh-chuspóirí faoin iontaobhas a bhfuil sainchónaí agus gnáthchónaí orthu sa Stát agus an líon iomlán príomhchuspóirí faoin iontaobhas.
( c ) Where none of the subparagraphs in paragraph (b) applies, the taxable wealth of a discretionary trust shall (in addition to all the property situate in the State which is comprised in the trust on the valuation date) include only that proportion (if any) of the property situate outside the State that is comprised in the trust on the valuation date that equals the proportion that the number of principal objects under the trust who are domiciled and ordinarily resident in the State bears to the total number of principal objects under the trust.
#1532801
(1) Ar iarratas ó chomhlacht corpraithe (dá ngairtear ‘an chuideachta bhunaitheach’ sa Sceideal seo) a bhfuil iontaobhas scair-úinéireachta d'fhostaithe bunaithe aige, ceadóidh na Coimisinéirí Ioncaim an t-iontaobhas mar iontaobhas scair-úinéireachta cáilitheach d'fhostaithe más deimhin leo go gcomhlíontar na coinníollacha i míreanna 6 go 18 i ndáil leis an iontaobhas.
(1) On the application of a body corporate (in this Schedule referred to as 'the founding company') which has established an employee share ownership trust, the Revenue Commissioners shall approve of the trust as a qualifying employee share ownership trust if they are satisfied that the conditions in paragraphs 6 to 18 are complied with in relation to the trust.
#1143517
(1) An mhaoin uile, réadach nó pearsanta (lena n-áirítear ábhair i gcaingean) a bhí díreach roimh an lá aistrithe dílsithe d'aon chomhlacht iomchuí de chuid aon ospidéil nó dá chuid féin aige nó ar teachtadh ar iontaobhas dó nó ar teachtadh ar iontaobhas chun aon chríche de chríocha aon ospidéil agus gach ceart, cumhacht agus pribhléid a bhaineann nó a ghabhann le haon mhaoin den sórt sin tiocfaidh siad chun bheith agus beidh siad an lá aistrithe agus gan tíolacadh ná sannadh ar bith eile ach faoi réir a n-aistrithe, más gá sin, i leabhair aon bhainc nó corparáide nó cuideachta, dílsithe don Chomhairle nó dá cuid féin aici nó ar teachtadh ar iontaobhas di (de réir mar is gá sa chás) chun an eastáit, an téarma nó an leasa uile chun a raibh an céanna, díreach roimh an lá aistrithe, dílsithe don chomhlacht iomchuí sin nó dá chuid féin aige nó ar teachtadh ar iontaobhas dó nó ar teachtadh ar iontaobhas chun críocha an ospidéil sin.
(1) All property, whether real or Personal (including choses-in-action) which immediately before the transfer day was vested in or belonged to or was held in trust for any appropriate body of any hospital or was held in trust for any of the purposes of any hospital and all rights, powers, and privileges relating to or connected with any such property shall, on the transfer day and without any conveyance or assignment but subject where necessary to transfer in the books of any bank, corporation, or company, become and be vested in or become and be the property of or be held in trust for (as the case may require) the Council for all the estate, term or interest for which the same immediately before the transfer day was vested in or belonged to or was held in trust for such appropriate body or was held in trust for the purposes of such hospital.
#1413193
ciallaíonn “iontaobhas lánroghnach” aon iontaobhas a ndéantar dá bhíthin, dá bhua nó dá dhroim maoin a theachtadh ar iontaobhas le hioncam nó le cuid d'ioncam na maoine a charnadh, nó aon iontaobhas a ndéantar dá bhíthin, dá bhua nó dá dhroim maoin (seachas maoin a bhfuil, de thuras na huaire, teideal tairbhiúil ag duine chuici ar leas seilbhe) a theachtadh ar iontaobhas le hioncam nó caipiteal nó le cuid d'ioncam nó de chaipiteal na maoine a chur chun sochair, nó le cumhacht sin a chur chun sochair, d'aon duine nó daoine nó d'aon duine amháin nó níos mó de líon nó d'aicme daoine cibé acu de rogha na n-iontaobhaithe nó aon duine eile é agus d'ainneoin cumhacht a bheith ann an t-ioncam go léir nó aon chuid den ioncam a charnadh;
"discretionary trust" means any trust whereby, or by virtue or in consequence of which, property is held on trust to accumulate the income or part of the income of the property, or any trust whereby, or by virtue or in consequence of which, property (other than property to which for the time being a person is beneficially entitled for an interest in possession) is held on trust to apply, or with a power to apply, the income or capital or part of the income or capital of the property for the benefit of any person or persons or of any one or more of a number or of a class of persons whether at the discretion of trustees or any other person and notwithstanding that there may be a power to accumulate all or any part of the income;
#149763
(a) (1) Tiocfaidh gach maoin, seachas an t-áitreabh a thuairiscítear sa Sceideal a ghabhann leis seo, réadach nó pearsanta (lena n-áirítear ábhair i gcaingean) a bhí dílsithe díreach roimh an lá ceaptha sa Bhord nó ar leis í nó a sealbhaíodh ar iontaobhas don Bhord agus gach ceart, cumhacht agus pribhléid a bhainfidh nó a bheidh i ndáil leis an maoin sin, chun a bheith dílsithe agus beidh sé dílsithe an lá sin gan aon tíolacas ná sannadh a bheith ag baint léi, ach sin faoi réir í a aistriú nuair is gá i leabhair aon bhainc, chorparáide nó chuideachta, i mBord Ospidéal San Séam nó beidh sí ina maoin aige nó sealbhófar ar iontaobhas dó í (de réir mar is gá) don eastát, don téarma nó don leas uile dar dílsíodh an céanna díreach roimh an lá ceaptha don Bhord nó ar leis an mBord í nó ar sealbhaíodh ar iontaobhas dó í, ach sin faoi réir gach iontaobhas agus cothromas a bhaineann leis an gcéanna agus a bhí ar marthain an uair sin agus a bhí indéanta.
( a ) (i) All property, other than the premises described in the Schedule hereto, whether real or personal (including choses-in-action), which, immediately before the appointed day was vested in or belonged to or was held in trust for the Board and all rights, powers and privileges relating to or connected with any such property shall on the said day, without any conveyance or assignment but subject where necessary to transfer in the books of any bank, corporation or company, become and be vested in and be the property of or held in trust for (as the case may require) the St. James's Hospital Board for all the estate term or interest for which the same immediately before the appointed day was vested in or belonged to or was held in trust for the Board but subject to all trusts and equities affecting the same and then subsisting and capable of being performed.
#185678
Iontaobhas Taighde Bradán na hÉireann, Corpraithe
The Salmon Research Trust of Ireland Incorporated
#338481
comhdhéanamh iontaobhas nó an gaol idir socraitheoirí, iontaobhaithe agus tairbhithe;
the constitution of trusts and the relationship between settlors, trustees and beneficiaries;
#253071
(c) éileamh chun iontaobhas a chur i bhfeidhm, a chomhlíonadh nó a chur i gcrích, nó
(c) for the enforcement, performance or carrying out of a trust, or
#253479
(d) gearrthuairisc ar an iontaobhas nó ar chineál nó ábhar na hionstraime á bhunú;
(d) a short description of the trust or of the nature and contents of the instrument creating it;
#427933
Cearta áirithe iascaireachta a thabhairt d’iarchomhaltaí saoil den Iontaobhas.
Certain rights to fish given to former life members of Trust.
#428167
ciallaíonn “Iontaobhas” an tIontaobhas Iascaigh Intíre Ioncorportha (Inland Fisheries Trust Incorporated).
“Trust” means the Inland Fisheries Trust Incorporated (Iontaobhas Iascaigh Intíre Ioncorportha).
#466617
ciallaíonn ‘iontaobhas cáilitheach’ iontaobhas arna bhunú le gníomhas a suitear ina leith chun sástacht an chigire nó, ar achomharc, chun sástacht na gCoimisinéirí Achomhairc—
‘qualifying trust’ means a trust established by deed in respect of which it is shown to the satisfaction of the inspector or, on appeal, to the Appeal Commissioners, that—
#466619
(b) go gceanglaíonn an t-iontaobhas—
(b) the trust requires that—
#466997
ciallaíonn ‘iontaobhas scairúinéireachta cáilitheach d’fhostaithe' iontaobhas scairúinéireachta d’fhostaithe a bheidh ceadaithe ag na Coimisinéirí Ioncaim mar iontaobhas scair-úinéireachta cáilitheach d’fhostaithe de réir Sceideal 12 agus ná r tarraingíodh siar an ceadú sin;
‘qualifying employee share ownership trust’ means an employee share ownership trust which the Revenue Commissioners have approved of as a qualifying employee share ownership trust in accordance with Schedule 12 and which approval has not been withdrawn;
#467224
ciallaíonn ‘iontaobhas’ aon iontaobhas, diúscairt, socraíocht, cúnant, comhaontú nó comhshocraíocht a bhunaigh nó a rinne socraitheoir amháin nó níos mó, lena ndéantar—
‘trust’ means any trust, disposition, settlement, covenant, agreement or arrangement established, made or entered into by one or more than one settlor, whereby—
#467250
Dearbhú a bheidh le déanamh ag iontaobhas scairúinéireachta cáilitheach d’fhostaithe
Declaration to be made by qualifying employee share ownership trust
#467271
(I) ainm agus seoladh an tsocraitheora nó na socraitheoirí i ndáil leis an iontaobhas, agus
(I) the settlor or settlors in relation to the trust, and
#467272
(II) ainm agus seoladh an tairbhí nó na dtairbhithe i ndáil leis an iontaobhas,
(II) the beneficiary or beneficiaries in relation to the trust,
#477471
ciallaíonn “iontaobhaithe”, i ndáil le scéim atá bunaithe faoi iontaobhas, iontaobhaithe na scéime agus, i ndáil le scéim pinsean nár bunaíodh faoi iontaobhas, ciallaíonn sé na daoine a riarann an scéim.
“trustees”, in relation to a scheme that is established under a trust, means the trustees of the scheme and, in relation to a pension scheme not established under a trust, means the persons who administer the scheme.
#484224
(e) iontaobhas a fhorchur,
(e) the imposition of a trust,
#485383
Maidir le haon iontaobhas arna dhéanamh leis an bhfo-alt seo—
A trust constituted by this subsection—
#487758
(w) aon iontaobhas inchiallaithe nó fillteach nó aon leas cothromais nó cothromas eile a chruthú;
(w) the creation of any constructive or resulting trust or other equitable interest or equity;
#492197
“ciallaíonn ‘iontaobhas’ iontaobhas a bunaíodh sa Stát nó i stát de chuid LEE, agus a bhfuil cónaí ar a iontaobhaithe sa Stát nó i stát de chuid LEE.”,
“ ‘trust’ means a trust established in the State or in an EEA state and the trustees of which are resident in the State or in an EEA state.”,
#492324
ciallaíonn ‘carthanas’ aon chomhlacht daoine nó iontaobhas arna bhunú chun críocha carthanúla amháin;
‘charity’ means any body of persons or trust established for charitable purposes only;
#492338
(b) i ndáil le duine nó iontaobhas—
(b) in relation to a person or trust that—
#492343
(2) Aon éileamh ó dhuine nó ó iontaobhas—
(2) A claim by a person or trust for—
#494327
(b) gnóthas infheistíochta is ‘iontaobhas aonad’;
(b) an investment undertaking that is a ‘unit trust’;
#494329
tá le ‘iontaobhas aonad’ an bhrí chéanna atá leis i Rialacháin iomchuí.
‘unit trust’ has the same meaning as in relevant Regulations.
#495995
(c) aon phearsa aonair a bhfuil rialú aige nó aici ar an iontaobhas.
(c) any individual who has control over the trust.
#496001
(b) an t-iontaobhas a athrú;
(b) vary the trust;
#496005
(5) Chun críocha an mhínithe ar “rialú” i bhfo-alt (4), níl rialú ag pearsa aonair de thoradh na cumhachta is infheidhmithe go comhchoiteann faoin dlí coiteann chun iontaobhas a athrú nó a mhúchadh i gcás go bhfuil 18 mbliana d’aois ar a laghad slánaithe ag na tairbhithe faoin iontaobhas, go bhfuil siad láninniúil agus (á nglacadh ina n-iomláine) go bhfuil siad go hiomlán i dteideal na maoine lena mbaineann an t-iontaobhas agus de thoradh na cumhachta sin amháin.
(5) For the purposes of the definition of “control” in subsection (4), an individual does not have control solely as a result of the power exercisable collectively at common law to vary or extinguish a trust where the beneficiaries under the trust are at least 18 years of age, have full capacity and (taken together) are absolutely entitled to the property to which the trust applies.
#498777
(b) go bhforáiltear faoi théarmaí na n-iontaobhas—
(b) under the terms of the trusts it is provided that—
#499396
(i) gur bunaíodh an t-iontaobhas go heisiach chun sochair do phearsa aonair éagumasaithe, agus
(i) the trust has been established exclusively for the benefit of an incapacitated individual, and
#520856
Níor cheart go dtuigfí leis sin gur eisiamh ginearálta iontaobhas é.
This should not be understood as a general exclusion of trusts.
#521064
(j) cruthú, riarachán agus díscaoileadh iontaobhas;
(j) the creation, administration and dissolution of trusts;
#574425
Tugtar aonaid orthu más iontaobhas atá sa chiste.
They are known as units if the fund is a trust.
#865417
foluíonn an focal “iontaobhas” iontaobhas ar bith do bheadh gan brí dá mba ná rithfí an tAcht so;
the word "trust" includes any trust which would have been void if this Act had not been passed;
#950844
foluíonn an focal “riaras” aon iontaobhas, cumhnant, có-aontú, no socrú;
the word "disposition" includes any trust, covenant, agreement, or arrangement;
#950888
foluíonn an focal “riaras” aon iontaobhas, cumhnant, có-aontú, no socrú;
the word "disposition" includes any trust, covenant, agreement, or arrangement;
#956422
E d'oblagáid scaireanna do shealbhú ar iontaobhas don Aire Airgeadais.
Obligation to hold shares in trust for the Minister for Finance.
#957586
E d oblagaid scaireanna do shealbhú ar iontaobhas don Aire Airgeadais.
Obligation to hold shares in trust for the Minister for Finance.
#968060
Fógra i dtaobh iontaobhas.
Notice of trusts.
#968076
(4) San alt so foluíonn an focal “iontaobhas” iontaobhais ráite, iontaobhais iontuigthe agus iontaobhais inléirithe.
(4) In this section the word "trust" includes express, implied, and constructive trusts.
#1006007
folaíonn an focal “iontaobhaí” iontaobhaí faoi iontaobhas béil agus fós iontaobhaí ó inchiallú dlí; [EN]
the word "trustee" includes a trustee under a trust created by parol and also a trustee by construction of law;
#1008233
(2) Is tuighthe an Nua-Chiste a bheith arna bhunú faoi iontaobhas nach féidir a chúlghairm.
(2) The new Fund shall be deemed to be set up under an irrevocable trust.