#478174
(c) “nó dá mba pháirtnéir sibhialta” a chur isteach i ndiaidh “dá mba chéile”
(c) insert “or civil partner” after “spouse”
(c) “nó dá mba pháirtnéir sibhialta” a chur isteach i ndiaidh “dá mba chéile”
(c) insert “or civil partner” after “spouse”
Mar shampla, ba cheart go mbeadh leigheas ar fáil don fhéichiúnaí dá mba rud é nár chás trasteorann é an cás mar a shainítear sa Rialachán seo é, dá mba rud é nár urramaíodh na rialacha dlínse a leagtar amach sa Rialachán seo, dá mba rud é nach ndearna an creidiúnaí imeachtaí a thionscnamh maidir le substaint an ábhair laistigh den tréimhse ama dá bhforáiltear sa Rialachán seo agus dá mba rud é nach ndearna an Chúirt, mar thoradh air sin, an tOrdú a chúlghairm uaithi féin nó nár foirceannadh an tOrdú go huathoibríoch, dá mba rud é nach raibh gá le cosaint phráinneach maidir le héileamh an chreidiúnaí i bhfoirm Ordaithe um Chaomhnú ós rud é nach raibh aon bhaol ann go mbeadh bac ar fhorfheidhmiú an éilimh ina dhiaidh sin, nó go mbeadh sé i bhfad níos deacra dá bharr sin, nó dá mba rud é nach raibh an soláthar urrúis i gcomhréir leis na ceanglais a leagtar amach sa Rialachán seo.
For instance, a remedy should be available to the debtor if the case did not constitute a cross-border case as defined in this Regulation, if the jurisdiction rules set out in this Regulation were not respected, if the creditor did not initiate proceedings on the substance of the matter within the period of time provided for in this Regulation and the court did not, as a consequence, revoke the Order of its own motion or the Order did not terminate automatically, if the creditor’s claim was not in need of urgent protection in the form of a Preservation Order because there was no risk that the subsequent enforcement of that claim would be impeded or made substantially more difficult, or if the provision of security was not in conformity with the requirements set out in this Regulation.
(a) gur cuireadh ranníocaíochtaí iarchéile san áireamh amhail agus dá mba ranníocaíochtaí an duine féin iad;
(a) the contributions of a former spouse are taken into account as if they were that person’s own contributions;
dá mba rud é go raibh an fhaisnéis ceart nó iomlán, bheadh an cinneadh éagsúil.
if the information had been correct and complete, the decision would have been different.
gur cuireadh ranníocaíochtaí iarchéile san áireamh amhail agus dá mba ranníocaíochtaí an duine féin iad;
the contributions of a former spouse are taken into account as if they were that person’s own contributions;
(c) cibé deimhniú nó deimhnithe a bheadh ag teastáil dá mba ghaltán paisinéirí í,
(c) such certificate or certificates as would be required if it were a passenger steamer,
(a) dá mba leanbh leis na huchtaitheoirí a rugadh de phósadh dleathach an duine uchtaithe, agus
(a) the child of the adopters born in lawful wedlock, and
amhail is dá mba fhorghníomhú urrúis luachmhair é sin.
as if that were the execution of a valuable security.
(b) dá mba rud é go bhfaigheadh an duine lena mbaineann tairbhe as maithiúnas nó ilphardún ginearálta dá mba rud é gur tharla an t-iompar a dúradh sa Stát,
(b) if the person concerned would have benefited from a general pardon or amnesty if the conduct aforesaid has occurred in the State,
(i) dá mba faoi fho-alt (2) a rinneadh é, agus
(i) it had been made under subsection (2), and
(ii) dá mba é an tÚdarás an t-iarratasóir agus dá mba é an duine a líomhnaítear gur ghabh sé nó sí don iompar toirmiscthe an freagróir.
(ii) the Authority were the applicant and the person alleged to have engaged in the prohibited conduct were the respondent.
(a) dá mba bhanc GNBS nó an grúpeintiteas de chuid GNBS,
(a) NAMA or the NAMA group entity were a bank,
(a) tráth an nochta, go mba chomhairleoir dlí nó comhairleoir gairmiúil iomchuí an duine,
(a) at the time of the disclosure, the person was a legal adviser or relevant professional adviser,
Is é atá i samhailchorparáidí gnóthais neamhchorpraithe a ghníomhaíonn amhail is dá mba corparáidí iad.
Quasi-corporations are unincorporated enterprises that function as if they were corporations.
san ainmneoir, bainfear úsáid as EPE amhail is dá mba shuim sheasta gan íoc í.
in the denominator, EPE shall be used as if it were a fixed outstanding amount.
dá mba rud é go raibh an fhaisnéis ceart nó iomlán, bheadh an cinneadh éagsúil.
if the information had been correct and complete, the decision would have been different.
go mbeadh sé incháilithe do chistiú, dá mba rannpháirtí é;
it would be eligible for funding if it were a participant;
díreach fé is dá mba ina dhlisteanach do béarfaí an duine dlisteanuithe.
in like manner as if the legitimated person had been born legitimate.
(b) is fé is dá mba muirfín ainhídreach é a háirmheofar an percentáiste i gcás muirfín;
( b ) the percentage in the case of morphine shall be calculated as in respect of anhydrous morphine;
(3) Gach leabhar agus scríbhinn do bheadh, dá mba ná rithfí an tAcht so, ionghlactha i bhfianaise beid ionghlactha i bhfianaise fé is dá mba ná rithfí an tAcht so.
(3) All books and documents which, if this Act had not been passed, would have been receivable in evidence shall be receivable in evidence as if this Act had not been passed.
Féadfaidh an Chuideachta éileamh as codán de mhíle slí amhail agus dá mba mhíle slí é.
The Company may charge for a fraction of a mile as for a mile.
(a) amhail is dá mba rud é, i bhfo-alt (1) den alt sin,—
( a ) as if in subsection (1) thereof—
(b) an méid a bheadh iníoctha faoi na hAchta dá mba—
( b ) the amount which would be payable under the Acts if—
(b) an méid dob iníoctha dá mba—
( b ) the amount which would be payable if—
(b) aon earra theicstíleach sheirbhíse a chlaochló chun go mba earra eile í nó a ghlacadh lena claochló chun go mba earra eile í,
( b ) converts into another article or receives for the purpose of conversion into another article any service textile article,
(a) d'áireamh, chun críocha Achta 1948, amhail is dá mba [EN]
( a ) where such person becomes an established officer, be reckoned, for the purposes of the Act of 1948, as if it were service as an established officer;
maidir le fostaíocht ar aon phróis den tsaghas adúradh in aon áit seachas monarcha, amhail is dá mba mhonarcha an áit agus go mba é an fostóir áititheoir na monarchan.
shall apply to employment in any such processes as aforesaid in any place other than a factory, as if the place were a factory and the employer were the occupier of the factory.
(a) dá mba bhliain éilimh gach bliain acu sin, agus
( a ) each of those years were a year of claim, and
(a) iomlán na ndamáistí a dhámhfaí dá mba nach raibh faillí rannpháirteach ann;
( a ) the total damages that would have been awarded if there had not been contributory negligence;
(a) dá mba é an 2ú lá de Shamhain, 1955, a urscaoileadh as na fórsaí é,
( a ) he had been discharged from the forces on the 2nd day of November, 1955,
(a) dá mba é an 2ú lá de Shamhain, 1955, a urscaoileadh as na fórsaí é,
( a ) he had been discharged from the forces on the 2nd day of November, 1955,
(a) dá mba bhliain éilimh gach bliain acu sin, agus
( a ) each of those years were a year of claim, and
(b) an méid cánach ab inmhuirir amhlaidh dá mba nach ndearnadh an íocaíocht;
( b ) the amount of tax which would be so chargeable if the payment had not been made;
(a) dá mba ar an 16ú lá de Nollaig, 1959, a urscaoileadh as na fórsaí é,
( a ) he had been discharged from the forces on the 16th day of December, 1959,
(a) dá mba ar an 16ú lá de Nollaig, 1959, a urscaoileadh as na fórsaí é,
( a ) he had been discharged from the forces on the 16th day of December, 1959,
(ii) an cháin bhreise ab iníoctha dá mba rud é nach ndearnadh an asbhaint sin.
(ii) the additional tax which would be payable if that deduction had not been made.
(c) cibé deimhniú nó deimhnithe a bheadh ag teastáil dá mba ghaltán paisinéirí í,
(c) such certificate or certificates as would be required if she were a passenger steamer,
(a) dá mba bhliain éilimh gach bliain acu sin, agus
( a ) each of those years were a year of claim, and
(a) dá mba bhliain éilimh gach bliain acu sin, agus
( a ) each of those years were a year of claim, and
(b) an méid cánach ab inmhuirir amhlaidh dá mba nach ndearnadh an íocaíocht;
( b ) the amount of tax which would be so chargeable if the payment had not been made; .
(ii) ar chion faoi dhlí an Stáit é dá mba sa Stát a tharla sé,
(ii) would, if taking place in the State, constitute an offence under the law of the State,
(ii) ar chion faoi dhlí an Stáit é dá mba sa Stát a tharla sé,
(ii) would, if taking place in the State, constitute an offence under the law of the State,
(ii) arbh éagóir é dá mba sa Stát a tharla sé,
(ii) would, if taking place in the State, constitute a wrong,
(ii) arbh éagóir é dá mba sa Stát a tharla sé,
(ii) would, if taking place in the State, constitute a wrong,
ionann is dá mba laethanta gnó na laetheanta sin.
as if those days were business days.
(i) go mba duine cuntasach é chun críocha cánach mórdhíola,
(i) he had been an accountable person for the purposes of wholesale tax,
ionann is dá mba achomharc i gcoinne measúnachta i leith cánach ioncaim an t-achomharc.
shall, with any necessary modifications, apply to an appeal under this section as if the appeal were an appeal against an assessment to income tax.
(5) Beidh éifeacht freisin leis na hailt seo a leanas den Chuid seo, ach amháin a mhéid a bhaineann siad le gnóthú cánach, i ndáil le comhlachtaí arna mbunú ó am go ham le haon achtachán nó faoi aon achtacháin chun aon tionscal nó cuid de thionscal, nó aon ghnóthas, faoi úinéireacht nó rialú náisiúnta, a sheoladh, ionann is dá mba chuideachtaí iad de réir brí na n-alt sin, agus ionann is dá mba ghrúpa aon chomhlachtaí den sórt sin ar cuireadh feidhmeanna gaolmhara de chúram orthu agus fochuideachtaí d'aon cheann díobh, agus ionann freisin is dá mba chomhaltaí de ghrúpa aon dá chomhlacht nó níos mó díobh ar cuireadh na feidhmeanna céanna nó feidhmeanna gaolmhara de chúram orthu tráthanna éagsúla:
(5) The following sections of this Part, except in so far as they relate to recovery of tax, shall also have effect in relation to bodies from time to time established by or under any enactment for the carrying on of any industry or part of an industry, or of any undertaking, under national ownership or control as if they were companies within the meaning of those sections, and as if any such bodies charged with related functions and subsidiaries of any of them formed a group, and as if also any two or more such bodies charged at different times with the same or related functions were members of a group:
(2) Bainfidh Cuid XIV (Riarachán) le haon mheasúnacht faoin alt seo chun íocaíocht creidmheasa cánach a ghnóthú ionann is dá mba mheasúnacht cánach ioncaim don bhliain mheasúnachta í, nó, i gcás cuideachta, dá mba mheasúnacht cánach corparáide don tréimhse chuntasaíochta í, ar éilíodh an íocaíocht ina leith agus ionann is dá mba chaillteanas cánach ar an Státchiste an íocaíocht sin;
(2) Part XIV (Administration) shall apply to any assessment under this section for recovering a payment of tax credit as if it were an assessment to income tax for the year of assessment, or, in the case of a company, corporation tax for the accounting period, in respect of which the payment was claimed and as if that payment represented a loss of tax to the Exchequer;
ionann is dá mba achomharc i gcoinne measúnachta i leith cánach ioncaim an t-achomharc.
shall, with any necessary modifications, apply to an appeal under this section as if the appeal were an appeal against an assessment to income tax.