#259116
Imeachtaí i leith úsáid agus áitíocht talún, O.10, r.2
Proceedings for use and occupation of, O.10, r.2
Imeachtaí i leith úsáid agus áitíocht talún, O.10, r.2
Proceedings for use and occupation of, O.10, r.2
(b) Sa mhír sin roimhe seo folaíonn “áitíocht” áitíocht nach mbeadh an ach amháin bheith i láthair ar an talamh agus folaíonn “urláimh” urláimh neamhdhíreach.
( b ) In the foregoing paragraph "occupation" includes occupation by merely being present on the land and "control" includes indirect control.
Ó bhrabús as áitíocht talún, eadhon:-
To profit arising from the occupation of land—viz.:
Le caillteanais ó áitíocht talún, eadhon:-
By losses arising from the occupation of land—viz.:—
ÁITÍOCHT NA mBUNACHAS CÓIRÍOCHTA TURASÓIREACHTA (INTÍRE AGUS ISTEACH)
OCCUPANCY OF TOURIST ACCOMMODATION ESTABLISHMENTS (DOMESTIC AND INBOUND)
Áitíocht in aghaidh na háite i saoráid chúraim leanaí
Occupancy per place in a childcare facility
Áitíocht beartanna, dáta agus am tosaithe
Berth occupancy start date time
Áitíocht beartanna, dáta agus am críochnaithe
Berth occupancy end date time
Saintréithe speisialta nach mór a chur san áireamh le haghaidh teacht agus áitíocht bearta.
Special features that must be taken into account for arrivals and berth occupancy.
(2) Má dhéantar, i bhfeidhmiú na cumhachta a thugtar leis an alt seo, leaba baoití a phlandáil tadhlach le haon talamh, ansin, fad a bheidh an talamh sin ar úinéireacht nó ar áitíocht ag an duine a raibh sé ar úinéireacht agus ar áitíocht aige tráth an leaba baoití a phlandáil, beidh éifeacht ag na forálacha seo a leanas:—
(2) Where a bait bed is, in exercise of the power conferred by this section, planted adjacent to any land, then so long as such land remains in the ownership or occupation of the person in whose ownership or occupation it was at the time of such planting, the following provisions shall have effect:—
(4) (a) Más é tuairim Choimisiún na Talún nach bhfuil duine ina dhuine cáilithe agus go bhfuil sé, i ndiaidh dáta an Achta seo a rith, tar éis seilbh, áitíocht nó urláimh a fháil ar thalamh lena mbaineann an t-alt seo ar dhóigh seachas faoi threoir thoiliú faoi fho-alt (2) den alt seo, féadfaidh Coimisiún na Talún, le fógra i scríbhinn a sheirbheálfar ar an modh forordaithe ar an duine, a cheangal air ráiteas i scríbhinn a sheachadadh dóibh roimh dháta sonraithe (nach luaithe ná tríocha lá tar éis an fhógra a sheirbheáil) a mbeidh ann cibé sonraí a shonrófar san fhógra maidir lena sheilbh, a áitíocht nó a urláimh ar an talamh, agus déanfaidh an duine de réir an cheanglais.
(4) ( a ) Where the Land Commission are of opinion that a person is not a qualified person and that he has after the passing of this Act come into possession, occupation or control of land to which this section applies otherwise than by reference to a consent under subsection (2) of this section, the Land Commission may, by notice in writing served in the prescribed manner on the person, require him to deliver to them before a specified date (not earlier than thirty days after the service of the notice) a statement in writing containing such particulars as may be specified in the notice in relation to his possession, occupation or control of the land, and the person shall comply with the requisition.
In aghaidh gach bliana nó coda de bhliain arbh é an duine éagtha ar a feadh an t-aon tairbhí amháin in áitíocht nó i seilbh, measfar gurbh éard í an áitíocht nó an tseilbhíoc aíocht ioncaim de réir an ráta bhliantúil sé faoin gcéad de mhargadh-luach na talún nó na n-airnéisí (cibé acu é) ar dháta foirceannta na háitíochta nó na seilbhe.
For each year or part of a year during which the deceased person was the only beneficiary in occupation or possession, the occupation or possession shall be deemed to have been a payment of income at the annual rate of six per cent. of the market value of the land or chattels (as the case may be) at the date of the termination of the occupation or possession.
In aghaidh gach bliain nó cuid de bhliain a raibh an t-éagach lena linn ina aonábhar don iontaobhas in áitíocht nó i seilbh, measfar gurb é a bhí san áitíocht nó sa tseilbh íocaíocht ioncaim de réir ráta bhliantúil sé faoin gcéad de mhargadh-luach na talún nó na n-airnéisí (cibé acu é) ar dháta foirceanta na háitíochta nó na seilbhe.
For each year or part of a year during which the deceased was the only object of the trust in occupation or possession, the occupation or possession shall be deemed to have been a payment of income at the annual rate of six per cent. of the market value of the land or chattels (as the case may be) at the date of the termination of the occupation or possession.
In aghaidh gach bliain nó cuid de bhliain a raibh lena linn ábhair éagsúla don iontaobhas lena n-áirítear an t-éagach in áitíocht nó i seilbh, measfar gurb é a bhí in áitíocht nó i seilbh an éagaigh íocaíocht ioncaim de réir ráta bhliantúil sé (arna roinnt ar líon na bpearsana is ábhair don iontaobhas agus lánaois acu lena n-áirítear an t-éagach) faoin gcéad den mhargadh-luach sin.
For each year or part of a year during which a number of objects of the trust including the deceased was in occupation or possession, the deceased's occupation or possession shall be deemed to have been a payment of income at an annual rate of six (divided by the number of individuals who are objects at the trust of full age including the deceased) per cent. of such market value.
Thairis sin, foráiltear le hAirteagal 18, pointe (h), de Rialachán Tarmligthe (AE) 2019/2035 go n-áireoidh an t-údarás inniúil sa chlár sin faisnéis faoin tréimhse ar lena linn a choimeádtar ainmhithe nó uibheacha goir sa bhunaíocht mura bhfuil sí á háitiú go leanúnach, lena n-áirítear áitíocht shéasúrach nó áitíocht le linn imeachtaí ar leith.
Furthermore, Article 18, point (h), of Delegated Regulation (EU) 2019/2035 provides that the competent authority is to include in that register information about the period during which animals or hatching eggs are kept on the establishment if it is not continuously occupied, including seasonal occupation or occupation during particular events.
huibheacha goir sa bhunaíocht chláraithe mura bhfuil sí á áitiú go leanúnach, lena n-áirítear áitíocht shéasúrach nó áitíocht le linn imeachtaí áirithe. an tréimhse ar lena linn a choimeádtar na hainmhithe talún ar coimeád nó na
the period during which the kept terrestrial animals or hatching eggs are kept on the registered establishment if it is not continuously occupied, including seasonal occupation or occupation during particular events.
bhunaíocht fhormheasta mura bhfuil sí á áitiú go leanúnach, lena n-áirítear áitíocht shéasúrach nó áitíocht le linn imeachtaí áirithe. an tréimhse ar lena linn a choimeádtar na hainmhithe nó na huibheacha goir sa
the period during which animals or hatching eggs are kept on the approved establishment if it is not continuously occupied, including seasonal occupation or occupation during particular events.
ciallaíonn "príomhlimistéar" dáileachta an limistéar den dáileacht nár úsáideadh ach uair amháin i mbliain bairr faoi leith agus a shainítear gan athbhrí leis an áitíocht sin.
"main area" of a given parcel means the area where the parcel has been used only once during a given crop year, and which is unequivocally defined by that use.
(a) má thagann an seomra in áitíocht aon duine seachas an duine arbh é a áititheoir é ar dháta an Achta seo a rith nó comharba an áititheora sin sa ghnó céanna,
( a ) if the room passes into the occupation of any person other than the person who was the occupier thereof at the passing of this Act or his successor in the same business,
(iii) maidir lena mhéad a fágadh áitíocht shítheoilte ag an úinéir nó ag an áititheoir i rith na hidirthréimhse, nó
(iii) the extent to which the owner or occupier has been permitted peaceful occupation during the transition period, or
(b) ní thabharfaidh plandáil na leapa baoití aon cheart ná teideal eisiatach chun áitíocht an chladaigh ach amháin chun críocha na leapa baoití,
( b ) the planting of the bait bed shall not give any exclusive right or title to the occupancy of the shore except for the purposes of the bait bed,
Caingean mar gheall ar úsáid agus áitíocht talún is féidir a chur ar aghaidh san Ard-Chúirt faoi alt 46 d'Acht 1860.
An action for use and occupation of land maintainable in the High Court under section 46 of the Act of 1860.
(I) sochair a thabhairt seachas seilbh ghlan agus áitíocht thairbhiúil an áitribh nó an ceart chun cíos a fháil de réir ráta tráchtála réasúnaigh ina leith, nó
(I) benefits were conferred other than vacant possession and beneficial occupation of the premises or the right to receive rent at a reasonable commercial rate in respect of them, or
Tuarascáil Uimh. 141 – Earnáil Cíosa na hÉireann: Bealaí chuig Áitíocht Shlán agus Soláthar Inacmhainne.
REPORT NO. 141 - IRELAND’S RENTAL SECTOR: PATHWAYS TO SECURE OCCUPANCY AND AFFORDABLE SUPPLY.
Ina theannta sin, is féidir le hoibreoirí na bpointí athluchtaithe sin táille áitíochta a ghearradh mar phraghas in aghaidh an nóiméid chun áitíocht fhada an phointe athluchtaithe a dhíspreagadh.
In addition, the operators of those recharging points can charge an occupancy fee as a price per minute to discourage long occupancy of the recharging point.
Le linn na paindéime, bhí tábhacht phríomhúil ag baint le hacmhainneacht dianchúraim a uas-scálú, ós rud é go raibh áitíocht níos airde ar dhianchúram bainteach le mortlaíocht mhéadaitheach.
During the pandemic, scaling up of intensive care capacity which is labour intensive was of primary importance, as higher occupancy of intensive care has been associated with increasing mortality.
E. Má dhéantar ordú foirceanta féadfaidh an tionónta leanúint in áitíocht (ar na téarmaí céanna atá ann faoin tionóntacht fhoirceanta) go ceann bliana, nó go dtí go n-íocfar cúiteamh i leith an fhoirceanta, cibé acu is déanaí (alt 60 (4)).
E. Where a termination order is made the tenant may continue in occupation (on the same terms as under the terminated tenancy) for one year, or until compensation for the termination is paid, whichever is the later (section 60(4)).
I ngach imeacht i leith cíosa agus i leith úsáid agus áitíocht talún, luafar sa Bhille Sibhialta an tsuim a éilítear i leith an chíosa nó i leith na húsáide agus na háitíochta agus an tréimhse ar anuas go dtí í a líomhnaítear í a bheith dlite, ainm an bhaile nó an bhaile fearainn, mar aon leis an áit ann, agus ainm an chontae ina bhfuil an talamh nó na tionóntáin nó cuid de nó díobh, agus, más ar fhoras léasa nó ionstraime eile a thionscnaítear an t-imeacht, dáta an léasa nó na hionstraime sin agus na páirtithe ann nó inti.
In all proceedings for rent and for use and occupation of land, the Civil Bill shall state the amount claimed for rent or use and occupation and the period up to which the same is alleged to be due, the name of and the place in the town or townland and the county in which the land or tenements or part thereof are situate, and, when brought upon a lease or other instrument, the date thereof and the parties thereto.
Nuair is ábhartha, áireofar leis sin an cineál risíochta, an céatadán d'iasachtaí atá níos mó ná 30, 60 agus 90 lá thar téarma, rátaí mainneachtana, rátaí réamhíocaíochta, iasachtaí á bhforiamh, cineál comhthaobhachta agus áitíocht na comhthaobhachta, agus dáileadh minicíochta na scór creidmheasa nó modhanna eile chun acmhainneacht creidmheasa a thomhas thar risíochtaí foluiteacha, éagsúlú tionscail agus tíreolaíoch, dáileadh minicíochta de chóimheasa iasachta i gcoinne luacha le bandaleithid a éascaíonn anailís íogaireachta leormhaith.
Where relevant, this shall include the exposure type, the percentage of loans more than 30, 60 and 90 days past due, default rates, prepayment rates, loans in foreclosure, collateral type and occupancy, and frequency distribution of credit scores or other measures of credit worthiness across underlying exposures, industry and geographical diversification, frequency distribution of loan to value ratios with band widths that facilitate adequate sensitivity analysis.
(9) Ní measfar nach monarcha chun críocha an Achta seo áitreabh is de chuid, nó atá in áitíocht, an Stáit nó aon údaráis áitiúil nó údaráis phoiblí eile, agus ní heiscfear ó oibriú an Achta seo oibríochtaí foirgníochta ná oibreacha innealltóireachta a ghabhfas an Stát nó aon údarás den tsaghas sin de láimh, nó a gabhfar de láimh thar a gceann, de bhíthin amháin nach obair i modh trádála ná chun sochair an obair a bheas ar siúl ann.
(9) Premises belonging to or in the occupation of the State or any local or other public authority shall not be regarded as not being a factory for the purposes of this Act, and building operations or works of engineering construction undertaken by or on behalf of the State or any such authority shall not be excluded from the operation of this Act, by reason only that the work carried on thereat is not carried on by way of trade or for purposes of gain.
(3) Má dheonaítear ceadúnas leaba oisrí d'aon áititheoir ar thalamh atá ag críochantacht leis an bhfarraige nó le haon inbhear, nó d'aon duine le toiliú an áititheora sin, ní fhanfaidh an ceadúnas sin i bhfeidhm ach fad a bheidh áitíocht na talún sin ag an duine a bhí á áitiú tráth an ceadúnas sin a dheonú.
(3) Where an oyster bed licence is granted to any occupier of land bordering on the an or any estuary or to any person with the consent of such occupier, such licence shall remain in force only during the continuance in occupation of the person who was in occupation at the time of granting such licence.
(g) aon léas i gcás inar téarma ar feadh saoil nó saolta a deonaíodh, nó ina bhfuil an téarma infhoirceanta ar chríochnú saoil nó saolta, nó ina bhfuil sé níos faide ná bliain is fiche, nó i gcás an téarma a bheith le haghaidh aon eastáit nó leasa is lú ná sin ach gan an áitíocht a bheith de réir an léasa;
( g ) any lease where the term granted is for a life or lives, or is determinable on a life or lives, or exceeds twenty-one years, or where the term is for any less estate or interest but the occupation is not in accordance with the lease;
(i) tionóntachtaí a bunaíodh le haghaidh aon téarma nach faide ná bliain is fiche nó le haghaidh aon eastáit nó leasa is lú ná sin, i gcásanna ina mbíonn áitíocht ann faoi na tionóntachtaí sin;
( i ) tenancies created for any term not exceeding twenty-one years or for any less estate or interest, in cases where there is an occupation under such tenancies;
—(1) Déantar leis seo gach uile riail, modh agus canóin atá ar marthain maidir le titim d'oidhreacht agus le cineachaidh trí áitíocht speisialta a chur ar ceal i gcás gach talamh ruílse cláraithe ach amháin sa mhéid go mbeadh feidhm acu maidir le heastát sainoidhrithe a thitim d'oidhreacht.
—(1) All existing rules, modes and canons of descent and of devolution by special occupancy are hereby abolished in relation to all registered freehold land except in so far as they may apply to the descent of an entailed estate.
In aghaidh gach bliana nó coda de bhliain a bhí líon tairbhithe agus an duine éagtha a áireamh orthu ag áitiú nó i seilbh, measfar gurbh éard í áitíocht nó seilbh an duine éagtha íocaíocht ioncaim de réir ráta bliantúil sé (arna roinnt ar an líon tairbhithe agus an duine éagtha a áireamh orthu) faoin gcéad den mhargadh-luach sin.
For each year or part of a year during which a number of beneficiaries including the deceased person was in occupation or possession, the deceased person's occupation or possession shall be deemed to have been a payment of income at an annual rate of six (divided by the number of beneficiaries including the deceased person) per cent. of such market value.
—(1) Gan dochar do na forálacha ina dhiaidh seo den alt seo, déantar leis seo gach riail, modh agus canóin atá ar marthain maidir le titim d'oidhreacht agus le cineachadh trí áitíocht speisialta a chur ar ceal ach amháin sa mhéid go mbeadh feidhm acu maidir le heastát sainoidhrithe a thitim d'oidhreacht.
—(1) Without prejudice to the succeeding provisions of this section, all existing rules, modes and canons of descent and of devolution by special occupancy are hereby abolished except in so far as they may apply to the descent of an estate tail.
agus amhail ón tráth a gheobhaidh sé an fógra agus dá éis sin is faoi Sceideal D a bheidh an muirir air in aghaidh na bliana sin agus measfar chun gach críche gur brabúis nó gnóchain trádála is inmhuirir faoin Sceideal sin a bhrabús nó a ghnóchain ó áitíocht na dtailte.
and from and after the receipt of the notice the charge upon him for that year shall be under Schedule D, and the profits or gains arising to him from the occupation of the lands shall for all purposes be deemed to be profits or gains of a trade chargeable under that Schedule.
(7) Más rud é, ar an 3ú lá de Mhárta, 1970, go raibh talamh á theachtadh ag spórt-chlub de réir choinníollacha a thabharfadh teideal dó, faoi réir fhorálacha an Achta seo, léas spóirt a fháil dá mba rud é go raibh an tAcht seo i bhfeidhm an tráth sin, bainfidh forálacha an Achta seo leis an gclub, maille leis na modhnuithe is gá, d'ainneoin go mbeidh scortha dá leas, dá áitíocht nó dá sheilbh roimh dháta an Achta seo a rith, agus go háirithe—
(7) Where, on the 3rd day of March, 1970, a sports club, held land in accordance with conditions which would, subject to the provisions of this Act, have entitled it to obtain a sporting lease if this Act had then been in force, the provisions of this Act shall extend to the club, with necessary modifications, notwithstanding that its interest, occupation or possession ceased before the passing of this Act, and in particular—
(2) I gcás talamh feirmeoireachta atá luacháilte mar aonad faoi na hAchtanna Luachála a bheith roinnte ina dhá áitíocht leithleacha nó níos mó, tiocfar, chun críocha na Caibidle seo, ar luacháil inrátaithe na coda atá ar áitiú ag gach áititheoir trí luacháil inrátaithe na talún feirmeoireachta atá i gceist a chionroinnt.
(2) Where farm land valued under the Valuation Acts as a unit is divided into two or more distinct occupations the rateable valuation of the part occupied by each occupier shall be arrived at for the purposes of this Chapter by apportionment of the rateable valuation of the farm land concerned.
Nuair is ábhartha i ndáil leis na hurrúsúcháin agus na neamhchosaintí foluiteacha, áireofar leis na nósanna imeachta i scríbhinn sin faireachán ar an gcineál neamhchosanta, an céatadán de na hiasachtaí atá níos mó ná 30, 60 agus 90 lá thar téarma, rátaí mainneachtana, rátaí réamhíocaíochta, iasachtaí atá á bhforiamh, rátaí téarnaimh, athcheannach, modhnuithe ar iasachtaí, sosanna íocaíochta, cineál comhthaobhachta agus áitíocht na comhthaobhachta, agus dáileadh minicíochta na scór creidmheasa nó modhanna eile chun acmhainneacht creidmheasa a thomhas thar neamhchosaintí foluiteacha, éagsúlú tionscail agus tíreolaíoch, dáileadh minicíochta na gcóimheasa iasachta i gcoinne luacha le bandaleithid a éascaíonn anailís íogaireachta leormhaith.
Where relevant with respect to the securitisation and the underlying exposures, those written procedures shall include monitoring of the exposure type, the percentage of loans more than 30, 60 and 90 days past due, default rates, prepayment rates, loans in foreclosure, recovery rates, repurchases, loan modifications, payment holidays, collateral type and occupancy, and frequency distribution of credit scores or other measures of credit worthiness across underlying exposures, industry and geographical diversification, frequency distribution of loan to value ratios with band widths that facilitate adequate sensitivity analysis.
coigilteas méadraithe, ina ndéantar an coigilteas ó shuiteáil birt, nó pacáiste de bhearta, a chinneadh tríd an laghdú iarbhír ar úsáid fuinnimh a thaifeadadh, agus aird chuí á tabhairt ar fhachtóirí amhail breisíocht, áitíocht, leibhéil táirgeachta agus an aimsir a d'fhéadfadh tionchar a imirt ar thomhaltas.
metered savings, whereby the savings from the installation of a measure, or package of measures, are determined by recording the actual reduction in energy use, taking due account of factors such as additionality, occupancy, production levels and the weather which may affect consumption.
turasóireacht laistigh, i dtéarmaí acmhainneacht agus áitíocht na mbunachas cóiríochta turasóireachta, maidir leis na hathróga, an tréimhsiúlacht agus na miondealuithe atá leagtha síos i Roinn 1, i Roinn 2 agus i Roinn 3 d’Iarscríbhinn I;
internal tourism, in terms of the capacity and occupancy of tourist accommodation establishments, for the variables, periodicity and breakdowns laid down in Sections 1, 2 and 3 of Annex I;
inar teaghais nuathógtha (i gcás chatagóir O.1.1.1.1.) nó teaghais atá ann cheana (i gcás chatagóir 0.1.1.2.) é ábhar an idirbhirt, agus é ceannaithe le haghaidh áitíocht úinéara;
the subject of the transaction is either a newly built dwelling (for category O.1.1.1.1) or an existing dwelling (for category O.1.1.2) purchased for owner occupancy;
coigilteas méadraithe, trína ndéantar an coigilteas ó shuiteáil birt, nó pacáiste de bhearta, a chinneadh tríd an laghdú iarbhír ar úsáid fuinnimh a thaifeadadh, agus aird chuí á tabhairt ar fhachtóirí amhail breisíocht, áitíocht, leibhéil táirgeachta agus an aimsir a d'fhéadfadh tionchar a imirt ar thomhaltas.
metered savings, whereby the savings from the installation of a measure, or package of measures, are determined by recording the actual reduction in energy use, taking due account of factors such as additionality, occupancy, production levels and the weather which may affect consumption.
(b) trína cheangal ar áititheoir an tí (cibé acu roimh nó tar éis an dáta a thabhaigh an t-údarás na caiteachais a thosaigh an áitíocht) go n-íocfaidh sé leis an údarás aon chíos nó íocaíocht in ionad cíosa a bheidh dlite an tráth sin nó a thiocfaidh chun bheith dlite ina dhiaidh sin de go dtí go mbeidh méid na gcaiteachas mar aon le haon ús a bheidh dlite orthu íoctha leis an údarás, nó, má bhíonn an teach folamh nó má thagann sé chun bheith folamh, é a ligean, go dtí go mbeidh an méid sin íoctha, ar cibé téarmaí agus coinníollacha is oiriúnach leis an údarás, ar choinníoll go ndéanfaidh an t-údarás fógra lá is fiche ar a laghad a sheirbheáil ar úinéir an tí go bhfuil siad, de réir mar is iomchuí, chun a cheangal ar an úinéir go n-íocfaidh sé leo aon chíos nó íocaíocht eile a bheidh dlite amhlaidh, nó ag insint na dtéarmaí agus na gcoinníollacha ar a mbeartaíonn siad an teach a ligean amhlaidh nó aon athrú a bheartaíonn siad a dhéanamh ar na téarmaí agus ar na coinníollacha sin;
( b ) by requiring the occupier of the house (whether the occupation commenced before or after any of the expenses were incurred by the authority) to pay to the authority any rent or payment in lieu of rent then due or thereafter to become due by him until the amount of the expenses with any interest due thereon is paid to the authority, or in case the house is or becomes vacant, by letting the same, until the said amount is so paid, on such terms and conditions as the authority think fit, provided that the authority shall serve on the owner of the house not less than twenty-one days' notice either, as may be appropriate, of their intention to require the occupier to pay to them any rent or other payment so due, or of the terms and conditions upon which they propose so to let the house or of any variation which they propose to make in such terms and conditions;
(2) Más rud é, i gcás inar géilleadh d'éileamh ar dhíolúine ó dhleacht de bhua mhír (d) nó (e) (a cuireadh isteach leis an alt seo) d'alt 50 (7) den Acht Airgeadais, 1969 , go mbeidh athrú ar an áitíocht maidir le formhór an fhoirgnimh lenar bhain an t-éileamh laistigh de chúig bliana tar éis dáta an chonartha lenar bhain an t-éileamh, measfar nár ceadaíodh an díolúine, agus beidh suim ar cóimhéid leis an dleacht a maitheadh ina fiach a bheidh dlite láithreach don Aire Airgeadais chun sochair don Phríomh-Chiste agus iníoctha leis na Coimisinéirí Ioncaim, agus beidh an tsuim sin (mar aon le hús uirthi de réir cúig faoin gcéad sa bhliain ó dháta an chonartha chun an foirgneamh a fhoirgniú, a athrú nó a mhéadú) inghnóthaithe ar agra an Ard-Aighne in aon chúirt dlínse inniúil ón úinéir nó, má bhíonn níos mó ná úinéir amháin ann, ó gach úinéir i gcomhar agus go leithleach.
(2) If, where a claim for exemption from duty has been allowed by virtue of paragraph (d) or (e) (inserted by this section) of section 50 (7) of the Finance Act, 1969 , there is a change of occupancy in relation to the greater part of the building to which the claim related within five years after the date of the contract to which the claim related, the exemption shall be deemed not to have been allowed, and an amount equal to the duty remitted shall forthwith be a debt due to the Minister for Finance for the benefit of the Central Fund and payable to the Revenue Commissioners, and the said amount (together with interest thereon at the rate of five per cent. per annum from the date of the contract for the construction, alteration or enlargement of the building) shall be recoverable at the suit of the Attorney-General in any court of competent jurisdiction from the owner or, in case there is more than one owner, from each owner jointly and severally.