#166615
An Léasóir is neasa
Immediate lessor
Scag na torthaí
Bailiúcháin
513 toradh in 76 doiciméad
#166659
Díospóideann an léasóir mo cheart/ár gceart chun an feo simplí a fháil.
The lessor disputes my/our right to acquire the fee simple.
#166660
Ní féidir leis an léasóir agus liomsa/linne comhaontú ar an bpraghas ceannaigh.
The lessor and I/we cannot agree on the purchase price.
#467667
(3) (a) Beidh feidhm ag an bhfo-alt seo maidir le haon phréimh nó suim eile is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d’aon duine, atá bainteach leis an léasóir.
(3) (a) This subsection shall apply to any premium or other sum which is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor.
#467712
(5) (a) Beidh feidhm ag an bhfo-alt seo maidir le haon phréimh nó suim eile is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d’aon duine, atá bainteach leis an léasóir.
(5) (a) This subsection shall apply to any premium or other sum which is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor.
#467743
(i) is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d’aon duine, atá bainteach leis an léasóir, agus
(i) is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor, and
#483082
(ii) a dheonaítear ar shuim airgid a íoc leis an léasóir, ar suim í—
(ii) granted on payment to the lessor of a sum of money being—
#492572
(i) go roghnóidh an léasóir agus an léasaí go comhpháirteach, nó
(i) the lessor and lessee jointly elect, or
#572572
léasaithe airgeadais, nuair a iontráiltear athrú úinéireachta ón léasóir chuig an léasaí go barúlach;
financial leasing, when a change of ownership from lessor to lessee is imputed;
#577087
Bíonn níos mó ná soláthar na sócmhainne i gceist leis an tseirbhís a sholáthraíonn an léasóir.
The service provided by the lessor goes beyond the mere provision of the asset.
#577090
De ghnáth, ní mór don léasóir a bheith ina speisialtóir ar an trealamh a oibriú.
The lessor must normally be a specialist in the operation of the equipment.
#577105
Más idirghabhálaí airgeadais atá sa léasóir, láimhseáiltear cuid den íocaíocht mar mhuirear seirbhíse freisin (FISIM).
If the lessor is a financial intermediary, part of the payment is also treated as a service charge (FISIM).
#577112
Is féidir íocaíochtaí a dhéantar go rialta leis an léasóir a thaifeadadh mar cheithre chuid:
Payments made regularly to the lessor can be recorded as four components:
#846451
(c) más rud é go dtiocfadh as an aistriú san aon rátaí, cánacha, no ualach eile d'aistriú chun an léasóra no do mhéadú air, fé réir provísó go ndéanfaidh an léasaí gach caiteachas fé n-a raghaidh an léasóir de bhíthin an aistrithe ualaigh no an mhéaduithe ualaigh sin do chúiteamh leis an léasóir fé mar agus nuair a ragha sé fé agus go bhféadfaidh an léasóir é do bhaint den léasaí mar chíos fén léas san.
( c ) where such alienation would cause a transfer or increase of any rates, taxes, or other burden to or of the lessor, to a proviso that all expenditure incurred by the lessor by reason of such transfer or increase shall be reimbursed by the lessee to the lessor as and when so incurred and shall be recoverable from the lessee by the lessor as rent under such lease.
#846465
(c) más rud é go dtiocfadh as an atharú aon rátaí, cánacha, no ualach eile d'aistriú chun an léasóra no do mhéadú air, fé réir provísó go ndéanfaidh an léasaí gach caiteachas fé n-a raghaidh an léasóir de bhíthin an aistrithe ualaigh no an mhéaduithe ualaigh sin do chúiteamh leis an léasóir fé mar agus nuair a ragha sé fé agus go bhféadfaidh an léasóir é do bhaint den léasaí mar chíos fén léas san.
( c ) if the alteration would cause a transfer or increase of any rates, taxes, or other burden to or of the lessor, to a proviso that all expenditure incurred by the lessor by reason of such transfer or increase shall be reimbursed by the lessee to the lessor as and when so incurred and shall be recoverable from the lessee by the lessor as rent under such lease.
#1098406
(a) léas a dheoin léasóir d'ainmní duine (dá ngairmtear an foirginteoir sa mhír seo) dar forléasadh talamh chun foirgnimh a thógáil air de bhun comhaontuithe idir an léasóir agus an foirginteoir, go ndéanfadh an foirginteoir, ar chonradh a bheith déanta aige na foirgnimh a dhíol, a léas a thabhairt suas i gcomaoin an léasóir do dheonadh léasanna nua d'ainmnithe an fhoirginteora, agus
( a ) a lease granted by a lessor to the nominee of a person (in this paragraph referred to as the builder) to whom land was demised for the purpose of erecting buildings thereon in pursuance of an agreement between the lessor and the builder that the builder, having contracted to sell the buildings, would surrender his lease in consideration of the lessor granting new leases to the builder's nominees; and
#1098408
(b) léas a dheoin léasóir d'ainmní duine (dá ngairmtear an foirginteoir sa mhír seo) de bhun comhaontuithe idir an léasóir agus an foirginteoir go ndéanfadh an léasóir, ar na foirgnimh a bheith tógtha ag an bhfoirginteoir, léasanna a dheonadh d'ainmnithe an fhoirginteora.
( b ) a lease granted by a lessor to the nominee of a person (in this paragraph referred to as the builder) in pursuance of an agreement between the lessor and the builder that the lessor, upon the erection of the buildings by the builder, would grant leases to the builder's nominees.
#1192770
ciallaíonn “léasóir” duine lenar iníoctha cíos;
"lessor" means a person to whom rent is payable;
#1222206
ciallaíonn “léasóir” duine lenarb iníoctha cíos;
"lessor" means a person to whom rent is payable;
#1291907
agus forléireofar “léasóir”, “léasaí” agus “cíos” dá réir sin;
and "lessor", "lessee" and "rent" shall be construed accordingly;
#1293343
(ii) mar léasóir, nó
[GA]
#1337710
folaíonn “léasóir” ionadaithe pearsanta agus comharbaí i dteideal léasóra;
"lessor" includes the personal representatives and successors in title of a lessor;
#1337792
3. gur dheonaigh léasóir an léas d'ainmní duine (dá ngairtear an foirgneoir sa mhír seo) ar forléasadh talamh chuige chun foirgnimh a thógáil air de bhun comhaontú idir an léasóir agus an foirgneoir go ndéanfadh an foirgneoir, ar chonradh a bheith déanta aige na foirgnimh a dhíol, a léas a ghéilleadh i gcomaoin an léasóir do dheonú léasanna nua d'ainmnithe an fhoirgneora;
3. that the lease was granted by a lessor to the nominee of a person (in this paragraph referred to as the builder) to whom land was demised for the purpose of erecting buildings thereon in pursuance of an agreement between the lessor and the builder that the builder having contracted to sell the buildings would surrender his lease in consideration of the lessor granting new leases to the builder's nominees;
#1337794
4. gur dheonaigh léasóir an léas d'ainmní duine (dá ngairtear an foirgneoir sa mhír seo) de bhun comhaontú idir an léasóir agus an foirgneoir go ndéanfadh an léasóir, ar na foirgnimh a bheith tógtha ag an bhfoirgneoir, léasanna a dheonú d'ainmnithe an fhoirgneora;
4. that the lease was granted by a lessor to the nominee of a person (in this paragraph referred to as the builder) in pursuance of an agreement between the lessor and the builder that the lessor, upon the erection of the buildings by the builder, would grant leases to the builder's nominees;
#1360082
folaíonn “léasóir” tiarna talún agus ionadaithe pearsanta agus comharbaí i dteideal léasóra;
"lessor" includes landlord and the personal representatives and successors in title of a lessor;
#1360987
(c) más rud é go dtiocfadh as an athrú sin aon rátaí, cánacha nó ualach eile a aistriú chun an léasóra nó a mhéadú air, faoi réir coinníll go ndéanfaidh an léasaí gach caiteachas a thabhóidh an léasóir de bhíthin an aistrithe nó an mhéadaithe a chúiteamh leis an léasóir faoi mar a thabhófar agus nuair a thabhófar é amhlaidh agus go mbeidh sé inghnóthaithe ag an léasóir ón léasaí mar chíos faoin léas.
( c ) if the alteration would cause a transfer or increase of any rates, taxes or other burden to or of the lessor, to a proviso that all expenditure incurred by the lessor by reason of the transfer or increase shall be reimbursed by the lessee to the lessor as and when so incurred and shall be recoverable from the lessee by the lessor as rent under the lease.
#1361011
(c) nach eol don léasaí an léasóir agus nach féidir leis teacht air,
( c ) the lessor is not known to and cannot be found by the lessee,
#1380251
Ar choinníoll, i gcás nach méid i modh cíosa, nó nach n-áirítear gur méid i modh cíosa, chun críocha an ailt sin 81, aon phréimh nó suim eile is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach, nó ar dhóigh eile faoi na téarmaí ar faoina réir a deonaíodh an léas, leis an léasóir nó le haon duine a bhfuil baint aige leis an léasóir nó chun tairbhe don léasóir nó don duine sin, nó aon chuid den phréimh nó den tsuim sin, go measfar, chun críocha an fho-ailt seo, go mbeidh an caiteachas a bheidh le háireamh mar chaiteachas a tabhaíodh sa tréimhse cháilitheach ag foirgniú an áitribh cháilithigh lena mbaineann an léas cáilitheach, arna laghdú cibé méid díobh seo a leanas is lú—
Provided that where any premium or other sum which is payable, directly or indirectly, under a qualifying lease, or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor, or any part of such premium or sum, is not, or is not treated as, an amount by way of rent for the purposes of the said section 81, the expenditure falling to be treated as having been incurred in the qualifying period on the construction of the qualifying premises to which the qualifying lease relates shall be deemed, for the purposes of this subsection, to be reduced by the lesser of—
#1420865
ciallaíonn “léasaí cáilitheach”, i ndáil le léasóir cáilitheach nó léasóirí cáilitheacha, pearsa aonair—
"qualifying lessee", in relation to a qualifying lessor or to qualifying lessors, means an individual—
#1420871
ciallaíonn “léasóir cáilitheach” pearsa aonair—
"qualifying lessor" means an individual who—
#1432581
(b) gur faoi oibleagáid faoina ndeachaigh an léasóir agus an léasaí—
( b ) the expenditure incurred on the provision of the machinery or plant (not being a film of the kind mentioned in paragraph (a) ) was incurred under an obligation entered into by the lessor and the lessee before—
#1534188
(3) (a) Beidh feidhm ag an bhfo-alt seo maidir le haon phréimh nó suim eile is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d'aon duine, atá bainteach leis an léasóir.
(3) (a) This subsection shall apply to any premium or other sum which is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor.
#1534294
(5) (a) Beidh feidhm ag an bhfo-alt seo maidir le haon phréimh nó suim eile is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d'aon duine, atá bainteach leis an léasóir.
(5) (a) This subsection shall apply to any premium or other sum which is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor.
#1534386
(i) is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d'aon duine, atá bainteach leis an léasóir, agus
(i) is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor, and
#1534771
(3)(a) Beidh feidhm ag an bhfo-alt seo maidir le haon phréimh nó suim eile is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d'aon duine, atá bainteach leis an léasóir.
(3) (a) This subsection shall apply to any premium or other sum which is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor.
#1534875
(5)(a) Beidh feidhm ag an bhfo-alt seo maidir le haon phréimh nó suim eile is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d'aon duine, atá bainteach leis an léasóir.
(5) (a) This subsection shall apply to any premium or other sum which is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor.
#1534967
(i) is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach nó ar shlí eile faoi na téarmaí ar faoina réir a dheonaítear an léas, leis an léasóir nó chun sochair don léasóir nó le haon duine, nó chun sochair d'aon duine, atá bainteach leis an léasóir, agus
(i) is payable, directly or indirectly, under a qualifying lease or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor, and
#1597066
aon suimeanna a íocfaidh an léasóir
any sums borne by the lessor
#1614625
an léasóir is neasa
immediate lessor
#1618778
léasóir(míniú)
lessor
#1899670
trí úsáid a bhaint as aerárthaí arna léasú gan chriú ó aon léasóir;
using aircraft leased without crew from any lessor;
#1959169
úsáid a bhaint as aerárthaí arna léasú gan chriú ó aon léasóir;
using aircraft leased without crew from any lessor;
#1968555
trí úsáid a bhaint as aerárthaí arna léasú gan chriú ó aon léasóir;
using aircraft leased without crew from any lessor;
#2318601
Nochtadh faisnéise breise maidir le gníomhaíochtaí léasaithe don léasóir [text block]
Disclosure of additional information about leasing activities for lessor [text block]
#2319777
Nochtadh maidir le faisnéis chainníochtúil faoi léasanna le haghaidh léasóir [abstract]
Disclosure of quantitative information about leases for lessor [abstract]
#2320124
Is éard is luach iarmharach neamhráthaithe an sciar de luach iarmharach na sócmhainne foluití, nach bhfuil a chur i gcrích ag léasóir dearbhaithe nó ráthaithe ag páirtí atá gaolmhar don léasóir.
Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor.
#2323136
Faisnéis faoin gcaoi a mbainistíonn léasóir riosca a bhaineann le cearta atá aige i sócmhainní foluiteacha
Information about how lessor manages risk associated with rights it retains in underlying assets
#2323179
Faisnéis faoin straitéis um bainistiú riosca maidir le cearta atá ag an léasóir i sócmhainní foluiteacha
Information about risk management strategy for rights that lessor retains in underlying assets
#2323180
Faisnéis faoin straitéis um bainistiú riosca maidir leis na cearta atá ag an léasóir i sócmhainní foluiteacha, lena n-áirítear aon bhealach lena laghdaíonn an léasóir an riosca sin.
Information about the risk management strategy for the rights that the lessor retains in underlying assets, including any means by which the lessor reduces that risk.
#2323898
Léasanna mar léasóir, idirbhearta páirtithe gaolmhara
Leases as lessor, related party transactions