#574815
cealú fiach trí chomhaontú frithpháirteach idir féichiúnaí agus creidiúnaí (cealú fiach nó maitheamh fiach):
cancellation of debt by mutual agreement between debtor and creditor (debt cancellation or debt forgiveness):
cealú fiach trí chomhaontú frithpháirteach idir féichiúnaí agus creidiúnaí (cealú fiach nó maitheamh fiach):
cancellation of debt by mutual agreement between debtor and creditor (debt cancellation or debt forgiveness):
Ráthaíocht i dtaca le fiach poitéinsiúil custaim nó le fiach custaim atá ann
Guarantee for a potential or existing customs debt
CAIBIDIL 2 Ráthaíocht i dtaca le fiach poitéinsiúil custaim nó le fiach custaim atá ann
CHAPTER 2 Guarantee for a potential or existing customs debt
CAIBIDIL 2 Ráthaíocht i dtaca le fiach poitéinsiúil custaim nó le fiach custaim atá ann
CHAPTER 2 Guarantee for a potential or existing customs debt
Ráthaíocht i dtaca le fiach poitéinsiúil custaim nó le fiach custaim atá ann
Guarantee for a potential or existing customs debt
(V) fiach poiblí nó fiach seirbhíse, nó íocaíocht phoiblí nó íocaíocht sheirbhíse a dícheadaíodh.
(V) public or service debt or disallowance,
Ráthaíocht i dtaca le fiach poitéinsiúil custaim nó le fiach custaim atá ann
Guarantee for a potential or existing customs debt
(a) i gcás fiach i leith airgead a tugadh ar iasacht, measfar, a mhéid a bheidh an t-airgead sin curtha chun feidme chun nó mar chabhair chun fiach eile a íoc, gur fiach é a tabhaíodh chun an fiach eile sin a íoc, agus aon fhiach a tabhaíodh chun fiach lena mbaineann mír (c) d'fho-alt (1) a íoc go hiomlán nó go páirteach déileálfar leis féin mar fhiach lena mbaineann an mhír sin, agus
( a ) a debt for money lent shall, to the extent to which that money is applied in or towards satisfying another debt, be deemed to be a debt incurred for satisfying that other debt, and a debt incurred for satisfying in whole or in part a debt falling within paragraph (c) of subsection (1) shall itself be treated as falling within that paragraph, and
(2) Faoi réir forálacha na míre sin 3 agus mhír 4 de Sceideal 2 (cónascadh cuideachtaí), agus faoi réir an fho-ailt sin roimhe seo, measfar gurb ionann fiach nó cuid de a shásamh (lena n-áirítear fiach ar urrús mar a mhínítear sa mhír sin 3) agus an fiach nó an chuid sin a dhiúscairt ag an gcreidiúnaí tráth an fiach nó an chuid sin a shásamh.
(2) Subject to the provisions of the said paragraph 3 and of paragraph 4 of Schedule 2 (company amalgamations), and subject to the foregoing subsection, the satisfaction of a debt or part of it including a debt on a security as defined in the said paragraph 3) shall be treated as a disposal of the debt or of that part by the creditor made at the time when the debt or that part is satisfied.
Ar ordú a eisiúint chun fiach agus costais a íoc
On the issue of an order for the payment of debt and costs ..
Fiach le conairteacha pocadán nó gadhar liaigh.
Hunting with packs of beagles or harriers.
Ar ordú a eisiúint chun fiach agus costais a íoc
On the issue of an order for the payment of debt and costs
Fiach custaim a mhúchadh
Extinguishment of customs debt
Ní fhéadfar fógra a thabhairt don fhéichiúnaí maidir le fiach custaim tar éis dul in éag do thréimhse trí bliana ón dáta ar tabhaíodh an fiach custaim.
No customs debt shall be notified to the debtor after the expiry of a period of three years from the date on which the customs debt was incurred.
Beidh feidhm ag an gCaibidil seo i ndáil le ráthaíochtaí i leith fiach custaim arna dtabhú agus i leith fiach custaim a fhéadfar a thabhú, mura sonraítear a mhalairt.
This Chapter shall apply to guarantees both for customs debts which have been incurred and for those which may be incurred, unless otherwise specified.
An áit a dtabhaítear an fiach custaim
Place where the customs debt is incurred
Ní thabhófar fiach custaim, áfach, ar cheachtar de na nithe seo a leanas:
However, no customs debt shall be incurred on either of the following:
Is tráth de na tráthanna seo a leanas a thabhófar an fiach custaim:
The time at which the customs debt is incurred shall be one of the following:
Fiach Custaim a thabhaítear trí neamhchomhlíonadh
Customs debt incurred through non-compliance
Tabhófar an fiach custaim tráth a nglacfar leis an dearbhú custaim.
The customs debt shall be incurred at the time of acceptance of the customs declaration.
Fiach custaim i dtaca le honnmhairiú
Customs debt on exportation
Is ag ceachtar den dá thráth seo a leanas a thabhófar an fiach custaim:
The time at which the customs debt is incurred shall be either of the following:
Fiach custaim a thabhaítear trí neamhchomhlíonadh
Customs debt incurred through non-compliance
Tabhófar fiach custaim tráth a nglacfar leis an dearbhú custaim.
A customs debt shall be incurred at the time of acceptance of the customs declaration.
Fiach custaim i dtaca le hallmhairiú
Customs debt on importation
Fiach custaim a thabhú
Incurrence of a customs debt
ciallaíonn "féichiúnaí" aon duine a dhlíonn fiach custaim a íoc;
"debtor" means any person liable for a customs debt;
CAIBIDIL 4 Fiach custaim a mhúchadh
CHAPTER 4 Extinguishment of customs debt
Roinn 2 Fiach custaim i dtaca le honnmhairiú
Section 2 Customs debt on exportation
Roinn 1 Fiach custaim i dtaca le hallmhairiú
Section 1 Customs debt on importation
CAIBIDIL 1 Fiach custaim a thabhú
CHAPTER 1 Incurrence of a customs debt
FIACH CUSTAIM AGUS RÁTHAÍOCHTAÍ
CUSTOMS DEBT AND GUARANTEES
TOGHAIRM SHIBHIALTA CHUN FIACH NO ÉILEAMH AR SHUIM LEACHTAITHE A GHNÓTHU
CIVIL SUMMONS FOR A DEBT OR LIQUIDATED MONEY DEMAND
Más mó ná £150 an fiach
If the debt exceeds £150
Le fiach breithiúnais, forghníomhú, O.53, r.6 (2), 7 (4)
judgment debt, enforcement of, O.53, rr.6 (2), 7 (4)
Leabhar astaithe fiach, O.38, r.8
Debt attachment book, O.38, r.8
(d) Ní bheidh feidhm ag fo-alt (2) maidir le fiach—
(d) Subsection (2) shall not apply to a debt which is—
Comhshocraíochtaí maoinithe — féadfaidh an tAire fiach-urrúis a eisiúint.
Financing arrangements — Minister may issue debt securities.
Comhshocraíochtaí maoinithe — féadfaidh GNBS, etc., fiach-urrúis a eisiúint.
Financing arrangements — NAMA, etc., may issue debt securities.
Comhshocraíochtaí maoinithe — féadfaidh GNBS, etc., fiach-urrúis thánaisteacha a eisiúint.
Financing arrangements — NAMA, etc., may issue subordinated debt securities.
Aisíoc a dhéanamh leis an bPríomh-Chiste d’fhonn fiach a fhuascailt.
Repayment to Central Fund to redeem debt.
ciallaíonn “fiach-urrús” nóta, bille, banna nó ionstraim airgeadais dá shamhail;
“debt security” means a note, bill, bond or similar financial instrument;
(i) fiach a íoc, nó
(i) the payment of a debt, or
(5) Faoi réir fho-alt (6), i gcás sócmhainn bhainc choigríche (de réir na brí a thugtar le halt 91) a fháil, déanfaidh GNBS nó an grúpeintiteas de chuid GNBS lena mbaineann, ar dháta na fála, fiach-urrúis, nó fiach-urrúis agus fiach-urrúis thánaisteacha, atá ar cóimhéid le luach fála na sócmhainne bainc a aistriú nó a eisiúint chuig an bhforas rannpháirteach lena mbaineann.
(5) Subject to subsection (6), in the case of the acquisition of a foreign bank asset (within the meaning given by section 91), on the date of acquisition, NAMA or the NAMA group entity concerned shall transfer or issue to the participating institution concerned debt securities, or debt securities and subordinated debt securities, equal in value to the acquisition value of the bank asset.
(a) is fiach é a bheidh dlite faoin tsócmhainn bhainc lena mbaineann, agus
(a) is a debt due under the bank asset concerned, and
folaíonn “fiach-urrús” nóta, bille, banna nó ionstraim airgeadais dá samhail;
“debt security” includes a note, bill, bond or similar financial instrument;
ciallaíonn “ionstraim iasachta” doiciméad lena gcruthaítear nó lena n-admhaítear fiach nó dliteanas (seachas cuntas taisce);
“loan instrument” means a document that creates or acknowledges a debt or liability (other than a deposit account);
(i) fiach a íoc, nó
(i) the payment of a debt, or
Fiach a ghnóthú.
Recovery of debt.
Fiach a astú.
Attachment of debt.