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376 toradh in 66 doiciméad

  1. #1264403

    (2) (a) Measfar go bhfolaíonn an tagairt d'ioncam agus do shochair in alt 20 (4) (a) (ii) den Acht Airgeadais, 1965 , aon ioncam de chuid na cuideachta agus aon íocaíocht thréimhsiúil as acmhainn nó ar chostas na cuideachta a fuair an t-éagach chun sochair dó féin go díreach nó go neamhdhíreach nó aon ioncam nó íocaíocht a bhí an t-éagach i dteideal a fháil nó a bhféadfadh sé a theacht i dteideal a fháil trí aon chumhacht a fheidhmiú ab infheidhmithe aige nó lena thoiliú agus measfar gur fhaibhrigh aon ioncam nó sochair den sórt sin chuige an tráth is túisce a d'fhéadfadh sé an céanna a fháil agus, gan dochar do ghinearáltacht an mhéid sin roimhe seo, déanfar fuascailt ag an gcuideachta ar aon scair nó bintiúr de chuid na cuideachta a raibh teideal ag an éagach chuici nó chuige nó aisíoc aon iasachta eile a thug an t-éagach don chuideachta a áireamh mar ioncam nó sochair a raibh teideal ag an éagach chuige nó chucu, agus áireofar mar a gcéanna gurb ioncam a raibh teideal ag an éagach chuige ús de réir an ráta trádála ar aon iasacht saor ó ús a thug an chuideachta don éagach, agus

    (2) ( a ) "income or benefits" in section 20 (4) (a) (ii) of the Finance Act, 1965 , shall be deemed to include any income of the company and any periodical payment out of the resources or at the expense of the company which the deceased received for his own benefit whether directly or indirectly or any such income or payment which the deceased was entitled to receive or could have become entitled to receive by the exercise of any power exercisable by him or with his consent and any such income or benefits shall be deemed to have accrued to him at the earliest time at which he could have obtained the receipt thereof and, without prejudice to the generality of the foregoing, the redemption by the company of any share or debenture of the company to which the deceased was entitled or the repayment of any other loan made by the deceased to the company shall be treated as income or benefits to which the deceased was entitled, and interest at the normal commercial rate on any interest free loan made by the company to the deceased shall likewise be deemed to be income to which the deceased was entitled, and

    Uimhir 23 de 1971: AN tACHT AIRGEADAIS, 1971

  2. #1024146

    (2) Aon íocaíochta dá dtagartar i bhfo-alt (1) den alt seo agus nach ndearnadh as maoin arna soláthar go díreach nó go neamhdhíreach ag an éagach chun críocha na socraíochta, ná as maoin a ionadaíos an mhaoin sin, ná as ioncam arna sholáthar go díreach nó go neamhdhíreach ag an éagach, pé acu as an maoin sin d'éirigh sé nó nach ea, ní háireofar iad mar íocaíochta a rinne an t-éagach más deimhin leis na Coimisinéiri Ioncaim nach mar chuid d'aon chomhshocraíocht chomharaíochta idir an t-éagach agus aon duine eile a rinneadh na híocaíochta sin.

    (2) Any payments referred to in subsection (1) of this section which were not made either out of property provided directly or indirectly by the deceased for the purposes of the settlement, or out of property representing that property, or out of income provided directly or indirectly by the deceased whether arising from such property or otherwise, shall not be treated as having been made by the deceased if the Revenue Commissioners are satisfied that those payments were not made as part of any reciprocal arrangements between the deceased and any other person.

    Uimhir 13 de 1949: AN tACHT AIRGEADAIS, 1949

  3. #1024144

    —(1) Chun críocha na míre deiridh d'fho-alt (1) d'alt 11 den Customs and Inland Revenue Act, 1889 (a fhorálas, mar atá feidhm aige chun críocha dleachta eastáit, go ndéanfar airgead a gheibhtear faoi pholasaí árachais a rinne an t-éagach ar a shaol féin agus a choimeád sé ar bun d'áireamh mar airgead d'aistrigh ar a bhás) an méid de na préamaí a híocadh ar aon pholasaí árachais agus a ndearnadh, de bhuaidh nó de dhroim socraíochta a rinne an t-éagach, é d'íoc as maoin, bíodh sí arna soláthar ag an éagach nó ná bíodh, a folaíodh sa tsocraíocht, nó as ioncam, bíodh sé arna sholáthar ag an éagach nó ná bíodh, d'éirigh faoin socraíocht, déanfar, faoi réir fo-ailt (2) den alt seo, é d'áireamh amhail is dá mba é an t-éagach d'íoc é.

    —(1) For the purposes of the last paragraph of subsection (1) of section 11 of the Customs and Inland Revenue Act, 1889 (which, as applied for the purposes of estate duty, provides that money received under a policy of assurance effected by the deceased person on his life and kept up by him shall be treated as passing on his death), so much of the premiums paid on any policy of assurance as was, by virtue or in consequence of a settlement made by the deceased, paid out of property, whether or not provided by the deceased, comprised in the settlement, or out of income, whether or not provided by the deceased, arising under the settlement, shall, subject to subsection (2) of this section, be treated as having been paid by the deceased.

    Uimhir 13 de 1949: AN tACHT AIRGEADAIS, 1949

  4. #1706758

    Mionnaímse, as atá bliana d'aois agus os a chionn, agus deirim go bhfuair , ba as [seoladh agus tuairisc], éagach, bás ina dhíthiomnóir [luaigh anseo an baitsiléir, etc., a bhí ann, agus glan as gach páirtí eile atá i dteideal deonú i dtosaíocht ar an iarratasóir; agus luaigh an cháil ina bhfuil an t-iarratasóir ag lorg riaracháin], gur mise dleathach an éagaigh sin agus go riarfaidh mé go hiomlán agus go fíreata eastát an éagaigh sin, trína fhiacha córa a íoc agus iarmhar an eastáit sin a dháileadh de réir dlí, agus go bhfoilseánfaidh mé fardal fíor i leith an eastáit sin agus go dtabharfaidh mé cuntas cruinn ina thaobh, de réir mar a cheanglóidh an dlí orm; gur éag an t-éagach sin i an lá de [más i gClárlann Phrobháide Cheantair a dhéantar an t-iarratas, cuir leis: agus go raibh áit chónaithe sheasta ag an éagach sin tráth a bháis i laistigh de cheantar ] agus gurb é luach an eastáit phearsanta go léir a bhí ag an éagach sin suim [an t-eastát pearsanta comhlán gan aon asbhaint i leith fiach] agus gurb é margadhluach an eastáit réadaigh go léir leis an éagach sin atá ag cineachadh chun a ionadaithe pearsanta dlíthiúla agus á dhílsiú dóibh [an méid a thaispeántar sa mhionnscríbhinn ar mhargadhluach] gan dul thairis sin, de réir mar is fearr is eol dom, mar a cuireadh i bhfios dom agus mar a chreidim.

    I, of aged years and upwards, make oath and say that late of [address and description], deceased, died intestate [state here whether bachelor, &c., and clear off all other parties entitled to grant in priority to applicant; and state capacity in which applicant seeks administration] that I am the lawful of said deceased and that I will well and faithfully administer the estate of the said deceased by paying his just debts and distributing the residue of said estate according to law, and that I will exhibit a true inventory of the said estate and render a true account thereof, whenever required by law so to do; that the said deceased died at on the day of [where application is made in a District Probate Registry, add: and that the said deceased had at the time of his death a fixed place of abode at within the district of ] and that the whole of the personal estate of the said deceased amounts in value to the sum of [the gross personal estate without any deductions for debts] and that the whole of the real estate of the said deceased which devolves on and vests in his legal personal representatives is of the market value of [the amount shown in the affidavit of market value] and no more to the best of my knowledge, information and belief.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  5. #158439

    tá le "an t-éagach" an bhrí a shanntar dó le hAirteagal 5;

    "the deceased" has the meaning assigned to it by Article 5;

    Ionstraimí Reachtúla: 1980

  6. #158444

    (c) i gcás pinsean caomhnaithe a bheith á íoc leis an éagach, méid an phinsin sin,

    ( c ) in case a preserved pension was in payment to the deceased, the amount of such pension,

    Ionstraimí Reachtúla: 1980

  7. #158495

    (b)má coimpríodh an leanbh tar éis don éagach scor de bheith ina chomhalta ranníocach, nó

    ( b ) if the child was conceived after the deceased ceased to be a contributing member, or

    Ionstraimí Reachtúla: 1980

  8. #158498

    (ii) má d'uchtaigh an t-éagach é tar éis

    (ii) he was adopted by the deceased after

    Ionstraimí Reachtúla: 1980

  9. #158513

    (b) faoi réir mhír (4) den Airteagal seo, i gcás ina bhfágfaidh an t-éagach baintreach,

    ( b ) subject to paragraph (4) of this Article, where the deceased leaves a widow,

    Ionstraimí Reachtúla: 1980

  10. #173741

    tá le "an t-éagach" an bhrí a shanntar dó le hAirteagal 5 den Ordú seo;

    "the deceased" has the meaning assigned to it by Article 5 of this Order;

    Ionstraimí Reachtúla: 1981

  11. #173798

    (a) má d'fhan an t-éagach gan pósadh le linn iomlán na tréimhse cuí, nó

    ( a ) if the deceased is unmarried for the whole of the relevant period, or

    Ionstraimí Reachtúla: 1981

  12. #173800

    (c) má d'uchtaigh an t-éagach an leanbh-

    ( c ) if the child is adopted by the deceased after-

    Ionstraimí Reachtúla: 1981

  13. #173813

    (a) faoi réir mhíreanna (4) agus (5) den Airteagal seo, má fhágann an t-éagach baintreach -

    ( a ) subject to paragraphs (4) and (5) of this Article, where the deceased leaves a widow-

    Ionstraimí Reachtúla: 1981

  14. #173819

    (b) i gcás nach bhfágfaidh an t -éagach aon bhaintreach

    ( b ) where the deceased leaves no widow-

    Ionstraimí Reachtúla: 1981

  15. #185267

    tá le "an t-éagach" an bhrí a shanntar dó le hAirteagal 5;

    “the deceased” has the meaning assigned to it by Article 5;

    Ionstraimí Reachtúla: 1981

  16. #185273

    (c) i gcás go raibh pinsean caomhnaithe á íoc leis an éagach, méid an phinsin sin,

    (c) in case a preserved pension was in payment to the deceased, the amount of such pension,

    Ionstraimí Reachtúla: 1981

  17. #185325

    (b) má coimpríodh an leanbh tar éis don éagach scor de bheith ina chomhalta ranníocach, nó

    (b) if the child was conceived after the deceased ceased to be a contributing member, or

    Ionstraimí Reachtúla: 1981

  18. #185328

    (ii) má d'uchtaigh an t-éagach é tar éis,

    (ii) he was adopted by the deceased after,

    Ionstraimí Reachtúla: 1981

  19. #185330

    (B)an dáta ar scoir an t-éagach de bheith ina chomhalta ranníocach,

    (B) the date on which the deceased ceased to be a contributing member,

    Ionstraimí Reachtúla: 1981

  20. #185343

    (b) faoi réir mhír (4) den Airteagal seo, i gcás go bhfágfaidh an t-éagach baintreach,

    (b) subject to paragraph (4) of this Article, where the deceased leaves a widow,

    Ionstraimí Reachtúla: 1981

  21. #254740

    (1) Gach agra chun eastáit éagach a riaradh;

    (1) All suits for the administration of estates of deceased persons;

    I.R. Uimh 510 de 2001: Na Rialacha Cúirte Cuarda

  22. #255726

    ÉAGACH

    DECEASED

    I.R. Uimh 510 de 2001: Na Rialacha Cúirte Cuarda

  23. #257628

    ÉAGACH

    DECEASED

    I.R. Uimh 510 de 2001: Na Rialacha Cúirte Cuarda

  24. #477592

    (b) aon réadtiomnú nó tiomnacht a rinne an t-éagach i bhfabhar an iarratasóra.

    (b) any devise or bequest made by the deceased in favour of the applicant.

    AN tACHT UM PÁIRTNÉIREACHT SHIBHIALTA AGUS UM CHEARTA AGUS OIBLEAGÁIDÍ ÁIRITHE DE CHUID COMHCHÓNAITHEOIRÍ 2010

  25. #477913

    (b) réadtiomnú nó tiomnú a rinne an t-éagach i bhfabhar an iarratasóra,

    (b) a devise or bequest made by the deceased in favour of the applicant,

    AN tACHT UM PÁIRTNÉIREACHT SHIBHIALTA AGUS UM CHEARTA AGUS OIBLEAGÁIDÍ ÁIRITHE DE CHUID COMHCHÓNAITHEOIRÍ 2010

  26. #477962

    “(c) duine nach raibh pósta ar an éagach nó nach raibh ina pháirtnéir nó ina páirtnéir sibhialta de chuid an éagaigh ach a bhí, go dtí an dáta ar éag an t-éagach, ina chónaí nó ina cónaí leis an éagach mar chomhchónaitheoir an éagaigh de réir bhrí alt 172 den Acht um Páirtnéireacht Shibhialta agus um Chearta agus Oibleagáidí Áirithe de chuid Comhchónaitheoirí 2010 ar feadh tréimhse leanúnaí 3 bliana ar a laghad,”.

    “(c) a person who was not married to or a civil partner of the deceased but who, until the date of the deceased’s death, had been living with the deceased as the deceased’s cohabitant within the meaning of section 172 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 for a continuous period of not less than three years,”

    AN tACHT UM PÁIRTNÉIREACHT SHIBHIALTA AGUS UM CHEARTA AGUS OIBLEAGÁIDÍ ÁIRITHE DE CHUID COMHCHÓNAITHEOIRÍ 2010

  27. #478215

    “(ba) duine, a ndearnadh a pháirtnéireacht nó a páirtnéireacht shibhialta leis an éagach

    “(ba) a person whose civil partnership with the deceased—

    AN tACHT UM PÁIRTNÉIREACHT SHIBHIALTA AGUS UM CHEARTA AGUS OIBLEAGÁIDÍ ÁIRITHE DE CHUID COMHCHÓNAITHEOIRÍ 2010

  28. #521423

    (a) mionsonraí maidir leis an éagach:

    (a) details concerning the deceased:

    Rialachán (AE) Uimh. 650/2012 ó Pharlaimint na hEorpa agus ón gComhairle an 4 Iúil 2012 maidir le dlínse, an dlí is infheidhme, aithint agus forfheidhmiú cinntí agus glacadh le hionstraimí barántúla agus iad a fhorfheidhmiú in ábhair chomharbais agus maidir le Deimhniú Eorpach Comharbais a chruthú

  29. #521436

    (i) léiriú cibé an raibh diúscairt maoine tráth báis déanta ag an éagach;

    (i) an indication of whether the deceased had made a disposition of property upon death;

    Rialachán (AE) Uimh. 650/2012 ó Pharlaimint na hEorpa agus ón gComhairle an 4 Iúil 2012 maidir le dlínse, an dlí is infheidhme, aithint agus forfheidhmiú cinntí agus glacadh le hionstraimí barántúla agus iad a fhorfheidhmiú in ábhair chomharbais agus maidir le Deimhniú Eorpach Comharbais a chruthú

  30. #521470

    (f) mionsonraí maidir leis an éagach:

    (f) details concerning the deceased:

    Rialachán (AE) Uimh. 650/2012 ó Pharlaimint na hEorpa agus ón gComhairle an 4 Iúil 2012 maidir le dlínse, an dlí is infheidhme, aithint agus forfheidhmiú cinntí agus glacadh le hionstraimí barántúla agus iad a fhorfheidhmiú in ábhair chomharbais agus maidir le Deimhniú Eorpach Comharbais a chruthú

  31. #1154621

    Reachtanna a bhaineann le riaradh eastát éagach

    Statutes relating to administration of deceaseds' estates

    Uimhir 5 de 1962: AN tACHT UM GHEARRTHEIDIL, 1962

  32. #1205952

    ciallaíonn “éagach” duine a gheobhaidh bás tar éis dáta an Achta seo a rith;

    "deceased" means a person who dies after the passing of this Act;

    Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965

  33. #1208696

    (10) San alt seo folaíonn “leanbh” duine a raibh an t-éagach in loco parentis dó.

    (10) In this section "child" includes a person to whom the deceased was in loco parentis.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  34. #1251695

    ciallaíonn “éagach” duine a gheobhaidh bás agus sainchónaí air sa Stát;

    "deceased" who means a person dying domiciled in the State;

    Uimhir 21 de 1969: AN tACHT AIRGEADAIS, 1969

  35. #1271645

    tá le “éagach” an bhrí a shonraítear i bhfo-alt (2) den alt seo;

    "deceased" has the meaning specified in subsection (2) of this section;

    Uimhir 19 de 1972: AN tACHT AIRGEADAIS, 1972

  36. #1376246

    (b) Pinsean is iníoctha le tuismitheoir, nuair ba dhuine pósta an t-éagach tráth a bháis

    ( b ) Pension payable to a parent, the deceased having been at death a married person — — — —

    Uimhir 1 de 1981: AN tACHT LEASA SHÓISIALAIGH (COMHDHLÚTHÚ), 1981

  37. #1554777

    Airteagal 34—Taisí éagach [EN]

    (c) to facilitate the return of the remains of the deceased and of personal effects to the home country upon its request or, unless that country objects, upon the request of the next of kin.

    Uimhir 35 de 1998: AN tACHT UM CHOINBHINSIÚIN NA GINÉIVE (LEASÚ), 1998

  38. #1703219

    an céile marthanach i gcomhpháirt le leanbh leis an éagach arna ainmniú ag an gcéile sin;

    the surviving spouse jointly with a child of the deceased nominated by the said spouse;

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  39. #1703225

    nianna agus neachtanna don éagach (cibé acu iad a bheith lánghaolmhar nó leasghaolmhar dó);

    nephews and nieces of the deceased (whether of the whole or half-blood);

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  40. #1703431

    an céile marthanach i gcomhpháirt le leanbh leis an éagach arna ainmniú ag an gcéile sin;

    the surviving spouse jointly with a child of the deceased nominated by the said spouse;

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  41. #1703437

    nianna agus neachtanna don éagach (cibé acu iad a bheith lánghaolmhar nó leasghaolmhar dó);

    nephews and nieces of the deceased (whether of the whole or half-blood);

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  42. #1704713

    Is é éileamh an ghearánaí éileamh mar sheiceadóir [nó riarthóir] C.D., éagach, ar etc.

    The plaintiff's claim is as executor [or administrator] of C.D., deceased, for, &c.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  43. #1704720

    Is é éileamh an ghearánaí éileamh in aghaidh an chosantóra mar oidhre ginearálta ar A.B., éagach.

    The plaintiff's claim is against the defendant as heir-at-law of A.B., deceased.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  44. #1704950

    Maidir le X.Y., éagach

    In the matter of X.Y., deceased

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  45. #1704964

    Maidir le heastát X.Y., éagach.

    In the estate of X.Y., deceased.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  46. #1706748

    Maidir le heastát , ba as , éagach.

    In the estate of late of deceased.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  47. #1706785

    Maidir le heastát , ba as ,éagach.

    In the estate of late of deceased

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  48. #1706791

    Maidir le heastát ba as éagach

    In the estate of late of deceased,

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  49. #1706795

    Maidir le heastát ba as éagach.

    In the estate of late of deceased.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  50. #1706809

    Maidir le heastát A.B., ba as éagach.

    In the estate of A.B., late of

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna