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  1. #470285

    (15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest in the property, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister

    (15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest in the property, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister …

    FINANCE ACT, 1999

  2. #950626

    (b) where such child is maintained by one parent only, that parent only shall be entitled to claim such deduction;

    ( b ) where such child is maintained by one parent only, that parent only shall be entitled to claim such deduction;

    Number 14 of 1940: FINANCE ACT, 1940

  3. #950630

    (d) in ascertaining for the purposes of this sub-section whether a parent maintains a child and, if so, to what extent, any payment made by such parent for or towards the maintenance of such child which such parent is entitled to deduct in computing his or her total income for the purposes of the Income Tax Acts shall be deemed not to be a payment for or towards the maintenance of such child.”

    ( d ) in ascertaining for the purposes of this sub-section whether a parent maintains a child and, if so, to what extent, any payment made by such parent for or towards the maintenance of such child which such parent is entitled to deduct in computing his or her total income for the purposes of the Income Tax Acts shall be deemed not to be a payment for or towards the maintenance of such child."

    Number 14 of 1940: FINANCE ACT, 1940

  4. #957233

    (iii) one of the child's parents consents to such order being made and the Court is satisfied that, owing to mental incapacity or desertion on the part of the other parent or to the fact that the other parent is undergoing imprisonment or penal servitude, the consent of that parent may be dispensed with:

    (iii) one of the child's parents consents to such order being made and the Court is satisfied that, owing to mental incapacity or desertion on the part of the other parent or to the fact that the other parent is undergoing imprisonment or penal servitude, the consent of that parent may be dispensed with:

    Number 12 of 1941: CHILDREN ACT, 1941

  5. #1258707

    (5) If, in the case of a conveyance or transfer on sale or a conveyance or transfer operating as a voluntary disposition inter vivos, where the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent of brother or sister, or lineal descendant of a parent, husband or wife or brother or sister, and the instrument contains a certificate to that effect by the party to whom the property is being conveyed or transferred, and—

    (5) If, in the case of a conveyance or transfer on sale or a conveyance or transfer operatingas a voluntary disposition inter vivos, where the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomesi ntitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister, and the instrument contains a certificate to that effect by the party to whom the property is being conveyed or transferred, and—

    Number 14 of 1970: FINANCE ACT, 1970

  6. #1279297

    (4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds six thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:—

    (4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds six thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, an a lineal descendant parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:—

    Number 19 of 1973: FINANCE ACT, 1973

  7. #1290575

    (4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds six thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:—

    (4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds six thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:

    Number 6 of 1975: FINANCE ACT, 1975

  8. #1391966

    (4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds one thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:—

    (4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds one thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent husband or wife or brother or sister:—

    Number 14 of 1982: FINANCE ACT, 1982

  9. #1504927

    (8) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds £5,000 and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:

    (8) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds £5,000 and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:

    Number 10 of 1990: FINANCE ACT, 1990

  10. #1542216

    (15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:

    (15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, stepparent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:

    Number 15 of 1998: FINANCE (NO. 2) ACT, 1998

  11. #1940990

    “Parent” shall be reported in the case the entity in the row is:

    ‘Parent’ shall be reported in the case the entity in the row is:

    Commission Implementing Regulation (EU) 2021/451 of 17 December 2020 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Implementing Regulation (EU) No 680/2014 (Text with EEA relevance)

  12. #957231

    (ii) the Court is satisfied that owing to mental incapacity or desertion on the part of the child's parents or his surviving parent or, in the case of an illegitimate child, his mother, the consent of such parents or parent may be dispensed with, or

    (ii) the Court is satisfied that owing to mental incapacity or desertion on the part of the child's parents or his surviving parent or, in the case of an illegitimate child, his mother, the consent of such parents or parent may be dispensed with, or

    Number 12 of 1941: CHILDREN ACT, 1941

  13. #957320

    (b) in case no such proof as aforesaid is given but proof to the satisfaction of the court is given that the parents, surviving parent, mother (in a case of illegitimacy), or guardian of the youthful offender or child resided continuously in any one place within the State for not less than twelve months before the commission of the offence or the occurrence of the circumstances which rendered him liable to be sent to a certified school, the place where such parents, parent, mother, or guardian so resided, or

    ( b ) in case no such proof as aforesaid is given but proof to the satisfaction of the court is given that the parents, surviving parent, mother (in a case of illegitimacy), or guardian of the youthful offender or child resided continuously in any one place within the State for not less than twelve months before the commission of the offence or the occurrence of the circumstances which rendered him liable to be sent to a certified school, the place where such parents, parent, mother, or guardian so resided, or

    Number 12 of 1941: CHILDREN ACT, 1941

  14. #823449

    (h) is found destitute and is not an orphan and his parents are or his surviving parent or, in the case of an illegitimate child, his mother is unable to support him.”

    ( h ) is found destitute and is not an orphan and his parents are or his surviving parent or, in the case of an illegitimate child, his mother is unable to support him"

    Number 24 of 1929: CHILDREN ACT, 1929

  15. #957229

    (i) the child's parents consent or his surviving parent or, in the case of an illegitimate child, his mother consents to such order being made, or

    (i) the child's parents consent or his surviving parent or, in the case of an illegitimate child, his mother consents to such order being made, or

    Number 12 of 1941: CHILDREN ACT, 1941

  16. #823453

    “Provided also that the court shall not make an order that a child be sent to a certified industrial school on the grounds stated in paragraph (h) unless the child's parents consent or his surviving parent or, in the case of an illegitimate child, his mother consents to such order being made:

    "Provided also that the court shall not make an order that a child be sent to a certified industrial school on the grounds stated in paragraph ( h ) unless the child's parents consent or his surviving parent or, in the case of an illegitimate child, his mother consents to such order being made:

    Number 24 of 1929: CHILDREN ACT, 1929

  17. #823454

    Provided also that if an application is made to the Minister for Education by the parents or surviving parent or, in the case of an illegitimate child, the mother of a child committed on the grounds stated in the said paragraph (h) to a certified industrial school for the discharge from such school of such child, the said Minister shall, if satisfied that the persons or person making such application are or is able to support such child, order such discharge of such child.”

    Provided also that if an application is made to the Minister for Education by the parents or surviving parent or, in the case of an illegitimate child, the mother of a child committed on the grounds stated in the said paragraph (h)to a certified industrial school for the discharge from such school of such child, the said Minister shall, if satisfied that the persons or person making such application are or is able to support such child, order such discharge of such child."

    Number 24 of 1929: CHILDREN ACT, 1929

  18. #950628

    (c) where such child is maintained jointly by both parents, each parent shall be entitled to claim such part of such deduction as is proportionate to the amount expended by him or her on the maintenance of such child;

    ( c ) where such child is maintained jointly by both parents, each parent shall be entitled to claim such part of such deduction as is proportionate to the amount expended by him or her on the maintenance of such child;

    Number 14 of 1940: FINANCE ACT, 1940

  19. #957215

    (b) tré sna focail “wandering and” do scriosadh as an dá áit ina bhfuil na focail sin i mír (b) agus fós tré sna focail “no parent or guardian, or” do scriosadh as an mír sin;

    ( b ) by the deletion in paragraph (b) of the words "wandering and" in both places where those words occur and by the deletion in the said paragraph of the words "no parent or guardian, or";

    Number 12 of 1941: CHILDREN ACT, 1941

  20. #957221

    (h) is found destitute and is not an orphan and his parents or his surviving parent or, in the case of an illegitimate child, his mother are or is unable to support him, or

    ( h ) is found destitute and is not an orphan and his parents or his surviving parent or, in the case of an illegitimate child, his mother are or is unable to support him, or

    Number 12 of 1941: CHILDREN ACT, 1941

  21. #957223

    (i) is under the care of a parent or guardian who has been convicted of an offence under Part II of this Act or mentioned in the First Schedule to this Act in relation to any of his children, whether legitimate or illegitimate”, agus

    ( i ) is under the care of a parent or guardian who has been convicted of an offence under Part II of this Act or mentioned in the First Schedule to this Act in relation to any of his children, whether legitimate or illegitimate", and

    Number 12 of 1941: CHILDREN ACT, 1941

  22. #957235

    Provided also that if an application is made to the Minister for Education by the parents or surviving parent or, in the case of an illegitimate child, the mother of a child committed on the grounds stated in paragraph (h) to a certified industrial school for the discharge from such school of such child, the said Minister shall, if satisfied that the persons or person making such application are or is able to support such child, order such discharge of such child.” [EN]

    Provided also that if an application is made to the Minister for Education by the parents or surviving parent or, in the case of an illegitimate child, the mother of a child committed on the grounds stated in paragraph (h) to a certified industrial school for the discharge from such school of such child, the said Minister shall, if satisfied that the persons or person making such application are or is able to support such child, order such discharge of such child."

    Number 12 of 1941: CHILDREN ACT, 1941

  23. #1024730

    (iii) The fact that a company which is a resident of one of the territories has a subsidiary company which is a resident of the other territory or which carries on a trade or business in that other territory (whether through a permanent establishment or otherwise) shall not of itself constitute that subsidiary company a permanent establishment of its parent company.

    (iii) The fact that a company which is a resident of one of the territories has a subsidiary company which is a resident of the other territory or which carries on a trade or business in that other territory (whether through a permanent establishment or otherwise) shall not of itself constitute that subsidiary company a permanent establishment of its parent company.

    Number 13 of 1949: FINANCE ACT, 1949

  24. #2514521

    Painéal ANS EFSA (Painéal EFSA um Breiseáin agus Foinsí Cothaitheacha a chuirtear le Bia), Younes M, Aggett P, Aguilar F, Crebelli R, Dusemund B, Filipic M, Frutos MJ, Galtier P, Gott D, Gundert-Remy U, Kuhnle GG, Leblanc J-C, Lillegaard IT, Moldeus P, Mortensen A, Oskarsson A, Stankovic I, Waalkens-Berendsen I, Woutersen RA, Wright M, Boon P, Chrysafidis D, Gürtler R, Mosesso P, Parent-Massin D, Tobback P, Cascio C, Rincon AM and Lambré C, 2018.

    EFSA ANS Panel (EFSA Panel on Food Additives and Nutrient Sources added to Food), Younes M, Aggett P, Aguilar F, Crebelli R, Dusemund B, Filipic M, Frutos MJ, Galtier P, Gott D,Gundert-Remy U, Kuhnle GG, Leblanc J-C, Lillegaard IT, Moldeus P, Mortensen A, Oskarsson A,Stankovic I, Waalkens-Berendsen I, Woutersen RA, Wright M, Boon P, Chrysafidis D, Gürtler R,Mosesso P, Parent-Massin D, Tobback P, Cascio C, Rincon AM and Lambré C, 2018.

    Commission Implementing Regulation (EU) 2022/1444 of 31 August 2022 concerning the non-approval of black soap E470a as a basic substance in accordance with Regulation (EC) No 1107/2009 of the European Parliament and of the Council concerning the placing of plant protection products on the market (Text with EEA relevance)