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Liúntas speisialta i leith A.S.P.C. do 1982-83.
Special allowance in respect of PRSI for 1982-83.
Liúntas speisialta i leith A.S.P.C. do 1982-83.
Special allowance in respect of PRSI for 1982-83.
Leasú ar alt 6 (liúntas speisialta i leith A.S.P.C. do 1982-83) den Acht Airgeadais, 1982 .
Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982 .
Leasú ar alt 6 (liúntas speisialta i leith Á.S.P.C. do 1982-83) den Acht Airgeadais, 1982.
Amendment of section 6 (special allowance in respect of P. R. S.I. for 1982-83) of Finance Act, 1982. 5.
Leasú ar alt 6 (liúntas speisialta i leith A.S.P.C. do 1982-83) den Acht Airgeadais, 1982 .
Amendment of section 6 (special allowance in respect of P.R.S.I for 1982-83) of Finance Act, 1982 .
Leasú ar alt 6 (liúntas speisialta i leith Á.S.P.C. do 1982-83) den Acht Airgeadais, 1982.
Amendment of section 6 (special allowance in respect of P. R. S.I. for 1982-83) of Finance Act, 1982. 6.
Leasú ar alt 6 (liúntas speisialta i leith A.S.P.C. do 1982-83) den Acht Airgeadais, 1982 .
Amendment of section 6 (special allowance in respect of PRSI for 1982-83) of Finance Act, 1982 .
Leasú ar alt 6 (liúntas speisialta i leith Á.S.P.C. do 1982-83) den Acht Airgeadais, 1982.
Amendment of section 6 (special allowance in respect of P. R. S.I. for 1982-83) of Finance Act, 1982. 7.
Leasú ar alt 6 (liúntas speisialta i leith Á.S.P.C. do 1982-83) den Acht Airgeadais, 1982 .
Amendment of section 6 (special allowance in respect of P. R. S.I. for 1982-83) of Finance Act, 1982 .
Leasú ar alt 6 (liúntas speisialta i leith Á.S.P.C. do 1982-83) den Acht Airgeadais, 1982.
Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982. 2.
Leasú ar alt 6 (liúntas speisialta i leith A.S.P.C. do 1982-83) den Acht Airgeadais, 1982 .
Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83)of Finance Act, 1982 .
Leasú ar alt 6 (liúntas speisialta i leith Á.S.P.C. do 1982-83) den Acht Airgeadais, 1982.
Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982. 5.
Leasú ar alt 6 (liúntas speisialta i leith A.S.P.C. do 1982-83) den Acht Airgeadais, 1982 .
Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982 .
Leasú ar alt 6 (liúntas speisialta i leith Á.S.P.C. do 1982-83) den Acht Airgeadais, 1982.
Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982. 4.
Leasú ar alt 6 (liúntas speisialta i leith Á.S.P.C. do 1982-83) den Acht Airgeadais, 1982 .
Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982 .
Leasú ar alt 6 (liúntas speisialta i leith Á.S.P.C. do 1982-83) den Acht Airgeadais, 1982.
Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982. 4.
Leasú ar alt 6 (liúntas speisialta i leith Á.S.P.C. do 1982-83) den Acht Airgeadais, 1982 .
Amendment of section 6 (special allowance in respect of P.R.S.I. for 1982-83) of Finance Act, 1982 .
an liúntas speisialta a dheonaítear d’oifigigh chuntasaíochta agus do riarthóirí cuntas óinchiste.
the special allowance granted to accounting officers and administrators of imprest accounts.
an liúntas speisialta a dheonaítear d’oifigigh chuntasaíochta agus do riarthóirí cuntas óinchiste.
the special allowance granted to accounting officers and administrators of imprest accounts.
an liúntas speisialta a dheonaítear d’oifigigh chuntasaíochta agus do riarthóirí cuntas óinchiste.
the special allowance granted to accounting officers and administrators of imprest accounts.
(5) Déanfar aon phinsean nó liúntas, (lena n-áirítear liúntas speisialta), nó aon chuid d'aon phinsean nó liúntas, (lena n-áirítear liúntas speisialta), a haisireofar faoin alt seo d'íoc ó pé dáta (nach luaithe ná dáta an orduithe dá aisiriú) a chinnfeas an tAire.
(5) Payment of any pension or allowance, (including a special allowance), or part of any pension or allowance, (including a special allowance), which has been restored under this section shall be made from such date (not being earlier than the date of the order restoring it) as the Minister may determine.
(b) I gcás liúntas speisialta a dheonadh do dhuine atá éagumasach ar é féin a chothabháil de dheasca buan-éiglíochta coirp nó aigne, féadfaidh an tAire, faoina rogha, athscrúdú a dhéanamh aon tráth ar staid sláinte an duine sin, agus, más deimhin leis an Aire, de thoradh aon athscrúduithe den tsórt sin, nach gcomhlíonann an duine sin a thuilleadh an coinníoll reachtúil i dtaobh buan-éiglíochta déanfar an liúntas speisialta d'fhorceannadh amhail ó dháta an athscrúduithe;
( b ) Where a person who is incapable of self-support by reason of permanent infirmity of body or mind is granted a special allowance the Minister in his discretion may at any time review such person's medical condition, and if, as the result of any such review, the Minister is satisfied that such person no longer fulfils, the statutory condition relating to permanent infirmity the special allowance shall be terminated as from the date of review;
“(6) (a) I gcás ina mbeifear tar éis diúltú d'iarratas ar liúntas speisialta, nó i gcás liúntas speisialta d'fhorceannadh nó a bheith forceannta, ní déanfar, laistigh de dhá mhí dhéag ó dháta an diúltuithe nó an fhorceannta, aird a thabhairt ar aon iarratas eile ar an liúntas sin ná ar aon iarratas ar an liúntas sin d'athnuachaint (pé acu é).
"(6) ( a ) Where an application for a special allowance has been refused or where a special allowance has terminated or has been terminated, no further application for such allowance or no application for a renewal of such allowance (as the case may be) shall be entertained within a period of twelve months from the date of the refusal or termination.
(4) I gcás ina ndeonfar liúntas speisialta do dhuine nach bhfuil i gcumas é féin a chothú mar gheall ar bhuan-easláine choirp nó aigne, féadfaidh an tAire, dá rogha féin, staid sláinte an duine sin d'athbhreithniú tráth ar bith agus, más deimhin leis an Aire, de thoradh aon athbhreithnithe den tsórt sin, nach gcomhlíonann an duine sin níos mó an coinníoll reachtúil a bhaineas le buan-easláine, forceannfar an liúntas speisialta amhail ón dáta ar ar deimhin leis an Aire nach gcomhlíonann an duine sin níos mó an coinníoll reachtúil a bhaineas le buaneasláine.
(4) Where a person who is incapable of self-support by reason of permanent infirmity of body or mind is granted a special allowance the Minister in his discretion may at any time review such person's medical condition, and if, as the result of any such review, the Minister is satisfied that such person no longer fulfils the statutory condition relating to permanent infirmity the special allowance shall be terminated as from the date on which the Minister becomes satisfied that such person no longer fulfils the statutory condition relating to permanent infirmity.
(4) I gcás ina ndearna duine dar deonaíodh liúntas speisialta faoi alt 7 d'Acht 1943 agus a bhanchéile leanbh a uchtáil roimh an dáta a thosaigh an liúntas speisialta, measfar, chun críocha an ailt sin 7, gur leanbh leis na huchtálaithe an leanbh sin a rugadh dóibh de phósadh dleathach agus nach leanbh le haon duine eile é.
(4) Where a person, to whom a special allowance under section 7 of the Act of 1943 is granted, and his wife adopted a child before the date on which the special allowance commenced, such child shall for the purposes of the said section 7 be considered as the child of the adopters born to them in lawful wedlock and not to be the child of any other person.
(c) Liúntas speisialta (Dlí an 10 Iúil 1952, arna chódú i Leabhar VIII den Chód Slándála Sóisialta) i leith ceart a fuarthas;
(c) Special allowance (Law of 10 July 1952, codified in Book VIII of the Social Security Code) in respect of acquired rights;
Liúntas speisialta (Dlí an 10 Iúil 1952, arna chódú i Leabhar VIII den Chód Slándála Sóisialta) i leith ceart a fuarthas;
Special allowance (Law of 10 July 1952, codified in Book VIII of the Social Security Code) in respect of acquired rights;
(a) dá iarraidh do réir an ailt seo ar na Coimisinéirí Ioncuim liúntas speisialta fén alt so do thabhairt dó alos aon bhliana cáinmheasa áirithe, agus
( a ) a person applies, in accordance with this section, to the Revenue Commissioners for a special allowance under this section in respect of any year of assessment, and
(5) I gcás liúntas speisialta do thabhairt fé na forálacha san roimhe seo den alt so, cuirfear an liúntas san in éifeacht tré aisíoc no ar shlí éigin eile.
(5) Where a special allowance is made under the foregoing provisions of this section, effect shall be given to such allowance by repayment or otherwise,
“(1) Má dhéanann duine ar bith, d'fhonn pinsean, liúntas (lena n-áirítear liúntas speisialta), nó aisce faoin Acht seo d'fháil nó a choimeád ar marthain dó féin nó d'aon duine eile nó d'fhonn pinsean, liúntas (lena n-áirítear liúntas speisialta), nó aisce faoin Acht seo do réir ráta is airde ná mar is iomchuí sa chás d'fháil nó a choimeád ar marthain dó féin nó d'aon duine eile, aon ráiteas nó uiríoll (pé acu i scríbhinn nó ó bhéal a bheas an ráiteas nó an uiríoll sin) is feasach dó a bheith bréagach nó míthreorach in aon phonc abhartha, beidh an duine sin ciontach i gcion faoin alt seo agus ar a chiontú ann go hachomair dlífear fíneáil nach mó ná cúig puint fhichead a chur air nó, faoi rogha na Cúirte, príosúntacht ar feadh aon tréimhse nach sia ná sé mhí nó an fhíneáil agus an phríosúntacht sin le chéile.”
"(1) If, for the purpose of obtaining or continuing for himself or any other person a pension, allowance, (including a special allowance), or gratuity under this Act or for the purpose of obtaining or continuing for himself or any other person a pension, allowance, (including a special allowance), or gratuity under this Act at a higher rate than that appropriate to the case, any person makes any statement or representation (whether such statement or representation is written or oral) which is to his knowledge false or misleading in any material respect, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding twenty-five pounds or, at the discretion of the Court, to imprisonment for any term not exceeding six months or to both such fine and imprisonment."
(a) an tAire dá chur in iúl don Aire Airgeadais go bhfuil beartaithe aige pinsean nó liúntas (lena n-áirítear liúntas speisialta) a dheonadh faoi na hAchta do dhuine, agus
( a ) the Minister has informed the Minister for Finance that he proposes to grant a pension or allowance (including a special allowance) under the Acts to a person, and
(a) go ndéanfaidh duine, de réir an ailt seo, liúntas speisialta faoin alt seo in aghaidh aon bhliaina mheasúnachta a iarraidh ar na Coimisinéirí Ioncaim, agus
( a ) a person applies, in accordance with this section, to the Revenue Commissioners for a special allowance under this section in respect of any year of assessment, and
(4) Féadfar iarratas chun na gCoimisinéirí Ioncaim ar liúntas speisialta faoin alt seo maidir le haon bhliain mheasúnachta a dhéanamh laistigh de dhá mhí dhéag tar éis deireadh na bliana sin.
(4) Application to the Revenue Commissioners for a special allowance under this section in relation to any year of assessment may be made within twelve months after the end of such year.
(5) I gcás liúntas speisialta a thabhairt faoi na forálacha roimhe seo den alt seo, cuirfear an liúntas in éifeacht trí aisíoc nó ar shlí eile.
(5) Where a special allowance is made under the foregoing provisions of this section, effect shall be given to such allowance by repayment or otherwise.
(d) más mó an glanchostas sin ná iomlán na liúntas sin, féadfaidh na Coimisinéirí Ioncaim cibé liúntas speisialta breise is dóigh leo is cóir a thabhairt trí aisíoc nó eile;
( d ) if the said net cost exceeds the said total allowances, the Revenue Commissioners may make, by repayment or otherwise, such further special allowance as is in their opinion just;
Ailt 7, 12, agus in alt 13 (4) na focail “roimh an dáta a thosaigh an liúntas speisialta”.
Sections 7, 12 and, in section 13 (4), the words "before the date on which the special allowance commenced".
(a) a ndéanfaidh duine, de réir an ailt seo, liúntas speisialta faoin alt seo in aghaidh aon tréimhse inmhuirearaithe a iarraidh ar na Comisinéirí Ioncaim, agus
( a ) a person applies, in accordance with this section, to the Revenue Commissioners for a special allowance under this section in respect of any chargeable period, and
(4) Féadfar iarratas chun na gCoimisinéirí Ioncaim ar liúntas speisialta faoin alt seo i ndáil le haon tréimhse inmhuirearaithe a dhéanamh laistigh de dhá mhí dhéag tar éis deireadh na tréimhse sin.
(4) Application to the Revenue Commissioners for a special allowance under this section in relation to any chargeable period may be made within twelve months after the end of such period.
(5) I gcás liúntas speisialta a thabhairt faoi na forálacha sin roimhe seo den alt seo tabharfar an liúntas sin trí aisíoc nó ar shlí eile.
(5) Where a special allowance is made under the foregoing provisions of this section, effect shall be given to such allowance by repayment or otherwise.
(d) más mó an glanchostas sin ná iomlán na liúntas sin, féadfaidh na Coimisinéirí Ioncaim cibé liúntas speisialta breise is dóigh leo is cóir a thabhairt trí aisíoc nó eile;
( d ) if the said net cost exceeds the said total allowances, the Revenue Commissioners may make, by repayment or otherwise, such further special allowance as is in their opinion just;
(a) gur iarr sé go ndeonófaí liúntas speisialta dó agus go bhfuair sé bás sula bhféadfaí an dheonú sin a dhéanamh,
( a ) applied for the grant of a special allowance and died before such grant could be made,
(a) go bhfaighidh duine bás a ndearnadh, tráth ar bith roimh a bhás, liúntas speisialta a dheonú dó faoi Acht 1943 nó faoi Acht 1953, agus
( a ) a person dies who, at any time prior to his death, was granted a special allowance under the Act of 1943 or the Act of 1953, and
(2) Scoirfidh liúntas speisialta faoin alt seo de bheith iníoctha más rud é maidir leis an duine lena mbaineann—
(2) A special allowance under this section shall cease to be payable if the person concerned—
Leasú ar alt 463 (liúntas speisialta do thuismitheoir is baintreach tar éis bhás an chéile) den Phríomh-Acht.
Amendment of section 463 (special allowance for widowed parent following death of spouse) of Principal Act. 6.
Leasú ar alt 463 (liúntas speisialta do thuismitheoir is baintreach tar éis bhás an chéile) den Phríomh-Acht.
Amendment of section 463 (special allowance for widowed parent following death of spouse) of Principal Act.
I bhfómhas amhail idir aturnae agus cliant agus i gcásanna speisialta eile, féadfar, de rogha an Mháistir Fómhais, liúntas speisialta a cheadú—
On a taxation as between solicitor and client and in other special cases, a special allowance may at the discretion of the Taxing Master be allowed—
Liúntas speisialta (Dlí an 10 Iúil 1952, arna chódú i Leabhar VIII den Chód Slándála Sóisialta) i leith cearta a fuarthas;
Special allowance (Law of 10 July 1952, codified in Book VIII of the Social Security Code) in respect of acquired rights;
Liúntas speisialta (Dlí an 10 Iúil 1952, arna chódú i Leabhar VIII den Chód Slándála Sóisialta) i leith cearta a fuarthas;
Special allowance (Law of 10 July 1952, codified in Book VIII of the Social Security Code) in respect of acquired rights;
Liúntas Speisialta i leith Dímheas Gléasraí Bithbhreosla den Dara Glúin (Second Generation Biofuel Plant Depreciation Special Allowance)
Second Generation Biofuel Plant Depreciation Special Allowance
(3) Ní cheanglóidh aon ní san Airteagal seo ar mhórdhíoltóir aon liúntas speisialta ná lascaine a thabhairt maidir le biotáille mhótair sula n-íocfaidh sé aisti le miondíoltóirí a tháinig nó a thiocfaidh chun a bheith ina miondíoltóirí solus de bhun comhaontuithe arna ndéanamh leis an mórdhíoltóir tar éis an 18ú lá de Nollaig, 1961.
(3) Nothing in this Article shall require a wholesaler to give any special allowance or rebate in respect of motor spirit before payment therefor to retailers who became or become solus retailers pursuant to agreements entered into with the wholesaler after the 18th day of December, 1961.
féadfaidh na Coimisinéirí Ioncuim a chur fé ndear pé liúntas speisialta is dóigh leo is cóir do thabhairt maidir leis na foirgintí sin no leis an ngléasra no an inneallra san ón gcáinmheas a bheidh déanta ar an duine sin in aghaidh na bliana san maidir le brabús a thrádála no a ghnótha ag táirgeadh na hearra san amhlaidh.
the Revenue Commissioners may cause such special allowance as they consider just to be made in respect of the said buildings, plant, or machinery from the assessment made on the said person for the said year in respect of the profits of his trade or business of so producing the said commodity.