#830355
Lacáiste sa diuité ar fheithiclí inneallghluaiste áirithe.
Rebate of duty on certain mechanically propelled vehicles.
Filter results
Collections
268 results in 85 documents
#851812
Lacáiste ar bheoir do grúduíodh as arbhar do brachadh sa tSaorstát.
Rebate on beer brewed from home malted cereals.
#877849
(5) Má bhíonn duine bheidh ceadúnaithe chun gnó déantóra cheadúnaithe tobac do bheith ar siúl aige i dteideal an lacáiste luaidhtear i bhfo-alt (3) d'alt 20 den Acht Airgid, 1932 ( Uimh. 20 de 1932 ), beidh an duine sin i dteideal lacáiste den tsaghas san d'fháil (ach san do réir trí pingne go leith an púnt) alos gach púint de thobac nea-dhéanta ar a mbeidh an diúité máil a forchuirtear leis an alt so íoctha agus a bheidh faighte ag an duine sin agus ná beidh an lacáiste sin íoctha air cheana.
(5) Where a person licensed to carry on the business of a licensed manufacturer of tobacco is entitled to the rebate mentioned in sub-section (3) of section 20 of the Finance Act, 1932 (No. 20 of 1932), such person shall be entitled to receive a like rebate (but at the rate of threepence and one half-penny per pound) in respect of every pound of unmanufactured tobacco, on which the excise duty imposed by this section has been paid, received by such person and on which such rebate has not previously been paid.
#886994
An lacáiste sa diúité ar fheithiclí inneall-ghluaiste áirithe do scur.
Cesser of rebate of duty on certain Mechanically propelled vehicles.
#950737
Lacáiste ar thobac chruadhfháiscthe.
Rebate on hard pressed tobacco.
#1024095
Lacáiste dleacta i gcás íle udrocharbóin a húsáidtear i rollóirí bóthair.
Rebate of duty in the case of hydrocarbon oil used in road rollers.
#1046468
Méadú ar an lacáiste ar bheoir a grúdaíodh as arbhar a brachadh sa Stát.
Increase of rebate on beer brewed from home malted cereals.
#1075928
Méadú ar an lacáiste ar bheoir a grúdaíodh as arbhar a brachadh sa Stát.
Increase of rebate on beer brewed from home malted cereals.
#1129527
(a) i gcás méid an lacáiste ab inlamháilte faoi fho-alt (1) den alt seo ar chainníocht iomlán na n-uiscí boird a monaraíodh san áitreabh an bhliain sin aige féin agus a réamhtheachtaí nó a réamhtheachtaithe sa ghnó an bhliain sin, á chur i gcás gur aon duine amháin a mhonaraigh na huiscí boird sin, a bheith níos mó ná méid iomlán an lacáiste ab inlamháilte don réamhtheachtaí nó do na réamhtheachtaithe sin i leith uiscí boird a monaraíodh san áitreabh an bhliain sin ní lamhálfar dó, mar lacáiste faoi fho-alt (1) den alt seo i leith uiscí boird a mhonaraigh sé san áitreabh an bhliain sin, suim is mó ná an bhreis, agus
( a ) in case the amount of rebate which would be allowable under subsection (1) of this section on the aggregate quantity of the table waters manufactured in the premises in that year by him and his predecessor or predecessors in the business in that year, assuming that those table waters had been manufactured by one person only, exceeds the aggregate amount of rebate allowable to such predecessor or predecessors in respect of table waters manufactured in the premises in that year, he shall not be allowed, by way of rebate under subsection (1) of this section in respect of table waters manufactured by him in the premises in that year, an amount greater than the excess, and
#1129529
(b) in aon chás eile ní lamhálfar aon lacáiste den sórt sin dó.
( b ) in any other case, he shall not be allowed any such rebate.
#1160374
An Ráta Lacáiste
Rate of Rebate
#1192917
(b) Beidh éifeacht ag na Rialacháin um Lacáiste ar Thobac Crua-Fháiscthe, 1940, maidir leis an lacáiste faoin bhfo-alt seo, agus chun na críche sin—
( b ) The Hard Pressed Tobacco Rebate Regulations, 1940, shall have effect in relation to the rebate under this subsection, and for that purpose—
#1192921
(ii) forléireofar na tagairtí do lacáiste atá i Rialacháin, 1, 2, 3, 5, 7 agus 8 de na Rialacháin sin mar thagairtí a fholaíonn tagairtí do lacáiste faoin bhfo-alt seo.
(ii) the references in Regulations 1, 2, 3, 5, 7 and 8 of those Regulations to rebate shall be construed as including references to rebate under this subsection.
#1237943
tá le “lacáiste” an bhrí a shanntar dó le halt 29;
"rebate" has the meaning assigned to it by section 29;
#1287515
An Ráta Lacáiste
Rate of Rebate
#1327417
Laghdú ar an lacáiste ar bheoir a ghrúdófar as gránaigh bhailebhraichte.
Reduction of rebate on beer brewed from home malted cereals.
#1363517
An Ráta Lacáiste
Rate of Rebate
#1363529
(i) i gcás méid an lacáiste ab inlamháilte faoi mhír (a) den fho-alt seo ar chainníocht chomhiomlán na n-uiscí boird a monaraíodh san áitreabh an bhliain sin aige féin agus a réamhtheachtaí nó a réamhtheachtaithe sa ghnó an bhliain sin, á chur i gcás gur aon duine amháin a mhonaraigh na huiscí boird sin, a bheith níos mó ná méid comhiomlán an lacáiste ab inlamháilte don réamhtheachtaí nó do na réamhtheachtaithe sin i leith uiscí boird a monaraíodh san áitreabh an bhliain sin, ní lamhálfar dó, mar lacáiste faoi mhír (a) den fho-alt seo i leith uiscí boird a mhonaraigh sé san áitreabh an bhliain sin, suim is mó ná an bhreis, agus
(i) in case the amount of rebate which would be allowable under paragraph (a) of this subsection on the aggregate quantity of the table waters manufactured in the premises in that year by him and his predecessor or predecessors in the business in that year, assuming that those table waters had been manufactured by one person only, exceeds the aggregate amount of rebate allowable to such predecessor or predecessors in respect of table waters manufactured in the premises in that year, he shall not be allowed, by way of rebate under paragraph (a) of this subsection in respect of table waters manufactured by him in the premises in that year, an amount greater than the excess, and
#1363531
(ii) in aon chás eile ní lamhálfar aon lacáiste den sórt sin dó.
(ii) in any other case, he shall not be allowed any such rebate.
#1380652
An Ráta Lacáiste
Rate of Rebate
#1432956
An Ráta Lacáiste
Rate of Rebate
#1597068
aon lamháltas nó lacáiste cánach
any tax concession or rebate
#1615975
arna mhéadú de mhéid aon aistarrainge lacáiste nó aisíoca dhleachta
increased by the amount of any drawback, rebate or repayment of duty
#1615976
arna mhéadú de mhéid aon aistarrainge, lacáiste nó aisíoca dhleachta
increased by the amount of any drawback, rebate or repayment of duty
#1924592
Creidmheas nó lacáiste máil
Excise credit or rebate
#1925103
K Creidmheas nó lacáiste máil
K Excise credit or rebate
#2060049
Lacáiste cánach tomhaltais ar bhreosla soithigh iascaireachta
Consumption tax rebate on fishing vessel fuel
#2060119
Lacáiste cánach tomhaltais ar bhreosla soithigh
Consumption tax rebate on vessel fuel
#2655470
Lacáiste de CHF 0,90 ar an dleacht a chuirtear i bhfeidhm
Rebate of CHF 0.90 on the duty applied
#2655524
Lacáiste de CHF 0,60 ar an dleacht a chuirtear i bhfeidhm
Rebate of CHF 0.60 on the duty applied
#2655528
Lacáiste de CHF 0,50 ar an dleacht a chuirtear i bhfeidhm
Rebate of CHF 0.50 on the duty applied
#3199187
Creidmheas nó lacáiste máil
Excise credit or rebate
#1263220
(4) Nuair a íocfaidh an tAire, i gcás lena mbaineann fo-alt (1) (a), íocaíocht le fostaí faoi fho-alt (2), éileoidh an tAire ar an bhfostóir suim ar cóimhéid leis an íocaíocht a d'íoc an tAire faoi fho-alt (2) lúide méid an lacáiste ab iníoctha leis an bhfostóir as an gCiste Iomarcaíochta faoi alt 29 dá n-íocadh an fostóir an chnapshuim leis an bhfostaí, ach amháin, más dóigh leis an Aire gur gan chúis réasúnach an diúltú nó an mhainneachtain ag an bhfostóir, go bhféadfaidh an tAire aon lacáiste a choimeád siar a mbeadh teideal, thairis sin, ag an bhfostóir chuige nó méid an lacáiste a laghdú an oiread sin is cuí leis an Aire, agus i gceachtar cás den sórt sin féadfar méid an éilimh ón Aire ar an bhfostóir faoin bhfo-alt seo a mhéadú dá réir sin.
(4) Where, in a case falling within subsection (1) (a), the Minister makes a payment to an employee under subsection (2), the Minister shall claim from the employer a sum equal to the amount of the payment made by the Minister under subsection (2) less the amount of the rebate that would have been payable to the employer from the Redundancy Fund under section 29 if the employer had paid the lump sum to the employee, save that, where it appears to the Minister that the refusal or failure of the employer was without reasonable excuse, the Minister may either withhold any rebate to which the employer would otherwise have been entitled or reduce the amount of that rebate to such extent as the Minister thinks appropriate, and in either such case the amount of the Minister's claim against the employer under this subsection may be increased accordingly.
#285009
2. De mhaolú ar Airteagal 8(1) de Rialachán (CE) Uimh. 297/95 ón gComhairle an 10 Feabhra 1995 maidir le táillí is iníoctha leis an nGníomhaireacht Eorpach um Mheastóireacht ar Tháirgí Íocshláinte [14], beidh feidhm ag lacáiste 90 % d’fhiontair bheaga agus d’fhiontair mheánmhéide agus ag lacáiste 65 % d’iarratasóirí eile maidir leis an táille ar chomhairle eolaíoch is iníoctha leis an nGníomhaireacht ar aon chomhairle a thugtar i ndáil le táirgí íocshláinte ardteiripe de bhun mhír 1 den Airteagal seo agus de bhun Airteagal 57(1)(n) de Rialachán (CE) Uimh. 726/2004.
2. By way of derogation from Article 8(1) of Council Regulation (EC) No 297/95 of 10 February 1995 on fees payable to the European Agency for the Evaluation of Medicinal Products [14], a 90 % reduction for small and medium-sized enterprises and 65 % for other applicants shall apply to the fee for scientific advice payable to the Agency for any advice given in respect of advanced therapy medicinal products pursuant to paragraph 1 of this Article and Article 57(1)(n) of Regulation (EC) No 726/2004.
#151508
I gcás go scoireann rannpháirtí a chomhaontú agus nach dtógann sé seirbhís telex faoi chomhaontú nua, féadfaidh sé, le toiliú an Aire, an feistiúchán a bhí ar cíos aige a aistriú chun áititheora eile san áitreabh ina bhfuil an feistiúchán i gceangal agus, más sia ná mí an téarma atá gan caitheamh dá chomhaontú, féadfar lacáiste cíosa a bheidh dlite faoi théarmaí a chomhaontaithe a lamháil dó i leith an téarma, de bhreis ar mhí, atá gan chaitheamh, ach ní lámhálfar lacáiste ar bith i leith aon tréimhse roimh an dáta ar a nglacann an rannpháirtí nua dliteanas i leith an fheistiú-cháin aistrithe.
Where a subscriber terminates his agreement, and does not take telex service under a new agreement, he may, with the consent of the Minister transfer the installation formerly rented by him to another occupier of the premises at which the installation is connected, and if the unexpired term of his former agreement exceeds one month, he may be allowed rebate of rental due under the terms of his agreement in respect of the unexpired term in excess of one month, but no rebate shall be allowed in respect of any period prior to the date on which the new subscriber accepts liability for the installation transferred.
#716594
I gcás ina líomhnaítear go dtugann scéim lacáiste cánach indíreach, nó scéim aisíoca, fóirdheontas mar gheall ar ró-lacáiste nó ró-aisíoc cánacha indíreacha nó muirir allmhairiúcháin ar ionchuir a ídítear i dtáirgeadh an táirge onnmhairithe,ní mór don Choimisiún de ghnáth ar dtús a chinneadh an bhfuil ar bun ag rialtas na tíre is onnmhaireoir agus á chur i bhfeidhm aige, córas nó nós imeachta lena dheimhniú cén t-ionchur a ídítear i dtáirgeadh an táirge onnmhairithe agus cé na méideanna atá i gceist.
Where it is alleged that an indirect tax rebate scheme, or a drawback scheme, conveys a subsidy by reason of over-rebate or excess drawback of indirect taxes or import charges on inputs consumed in the production of the exported product, the Commission must normally first determine whether the government of the exporting country has in place and applies a system or procedure to confirm which inputs are consumed in the production of the exported product and in what amounts.
#851489
ansan, an duine bheidh ceadúnuithe chun an ghnótha san do bheith ar siúl aige, beidh sé i dteideal lacáiste de sheacht bpingne d'fháil alos gach púint de thobac nea-dhéanta do gheobhaidh an duine sin agus ar ar híocadh an diúité forchuirtear leis an alt so agus nár híocadh aon lacáiste fén alt so ina thaobh roimhe sin.
the person licensed to carry on such business shall be entitled to receive a rebate of sevenpence in respect of every pound of unmanufactured tobacco received by such person upon which the duty imposed by this section has been paid and in respect of which no rebate under this section had been previously paid.
#851498
(4) Ní bheidh aon lacáiste iníoctha fén bhfo-alt deiridh sin roimhe seo den alt so alos aon tobac do gheobhaidh déantóir ceadúnuithe chun é chur fé dhéantóireacht thar ceann duine eile ar coimisiún no ar rí-chíos maran rud é go mbeadh an duine eile sin cáilithe fén bhfo-alt deiridh sin roimhe seo den alt so chun an lacáiste sin d'fháil dá bhfaghadh sé an tobac san chun go gcuirfeadh sé féin fé dhéantóireacht é.
(4) No rebate shall be payable under the next preceding sub-section of this section in respect of any tobacco received by a licensed manufacturer for manufacture on behalf of another person on commission or royalty unless such other person would be qualified under the said next preceding sub-section of this section to receive such rebate if such tobacco were received by him for manufacture by himself.
#950749
(4) Má dheineann duine ar bith, d'fhonn lacáiste fén alt so d'fháil dó féin no do dhuine eile, ráiteas do thabhairt no cúis d'aithris (i dtuairisceán i dtaobh an lacáiste sin no ar shlí eile seachas in aon tuairisceán den tsórt san) agus a fhios aige an céanna bheith bréagach no mí-threorach, beidh sé ciontach i gcionta fén alt so agus, ar a chiontú ann ar an slí achmair, dlighfear pionós máil de chúig céad punt do chur air no, más rogha leis an gcúirt é, príosúntacht ar feadh aon téarma nach sia ná sé mhí.
(4) If any person, for the purpose of obtaining, for himself or for another person, a rebate under this section, makes (whether in return relating to such rebate or otherwise than in any such return) a statement or representation which is to his knowledge false or misleading, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds or, at the discretion of the court, to imprisonment for any term not exceeding six months.
#1007141
(4) An lacáiste ar thobac cruaidh-fháiscthe a luaitear i bho-alt (2) d'alt 17 den Acht Airgeadais, 1940 ( Uimh. 14 de 1940 ), is lacáiste do réir dhá scilling agus ocht bpingne an punt a bheas ann maidir le haon tobac den tsórt sin a dhéanfas aon mhonaróir ceadúnaithe, an 8ú lá de Bhealtaine, 1947, nó dá éis, a dhíol agus a chur amach chun é á úsáid sa Stát.
(4) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 8th day of May, 1947, be at the rate of two shillings and eight pence per pound.
#1012219
(4) An lacáiste ar thobac cruafháiscthe a luaitear i bhfo-alt (2) d'alt 17 den Acht Airgeadais, 1940 ( Uimh. 14 de 1940 ), is lacáiste do réir dhá scilling agus ocht bpingne an punt a bheas ann maidir le haon tobac den tsórt sin a díolfar agus a cuirfear amach chun a úsáidte sa Stát ag aon mhonaróir ceadúnaithe an 16ú lá de Dheireadh Fómhair, 1947, nó dá éis sin.
(4) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 16th day of October, 1947, be at the rate of two shillings and eight pence per pound.
#1020651
(2) An lacáiste is inlamhálta faoi fho-alt (2) d'alt 21 den Acht Airgeadais, 1935, déanfar, maidir le híle udrocarbóin ar a bhfuil an lacáiste sin inlamhálta, é a lamháil, amhail ar an 5ú lá de Bhealtaine, 1948, agus ón lá sin amach, do réir scilling agus dhá phingin an galún in ionad an ráta is inlamhálta anois de bhuaidh fo-ailt (2) d'alt 11 den Acht Airgeadais, 1946 .
(2) The rebate allowable under subsection (2) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable, be allowed, as on and from the 5th day of My, 1948, at the rate of one shilling and two pence the gallon in lieu of the rate now allowable by virtue of subsection (2) of section 11 of the Finance Act, 1946 ,
#1020655
(4) An lacáiste is inlamhálta faoi fho-alt (4) d'alt 21 den Acht Airgeadais, 1935, déanfar, maidir le híle udrocarbóin ar a bhfuil an lacáiste sin inlamhálta agus ar ar híocadh an dleacht mháil a luaitear i bhfo-alt (3) den alt seo do réir scilling an galún, é a lamháil do réir scilling an galún in ionad an ráta is inlamhálta anois de bhuaidh fo-ailt (4) d'alt 11 den Acht Airgeadais, 1946 .
(4) The rebate allowable under subsection (4) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (3) of this section was paid at the rate of one shilling the gallon, be allowed at the rate of one shilling the gallon in lieu of the rate now allowable by virtue of subsection (4) of section 11 of the Finance Act, 1946 .
#1020718
(4) An lacáiste ar thobac cruafháiscthe, a luaitear i bhfo-alt (2) d'alt 17 den Acht Airgeadais, 1940 ( Uimh. 14 de 1940 ), is lacáiste do réir dhá scilling agus ocht bpingne an punt a bheas ann maidir le haon tobac den tsórt sin a dhíolfas aon mhonaróir ceadúnaithe, agus a chuirfeas sé amach chun a úsáidte sa Stát, ar an 5ú lá de Mhárta, 1948, nó dá éis.
(4) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 5th day of March, 1948, be at the rate of two shillings and eight pence per pound.
#1039161
(2) An lacáiste is inlamhálta faoi fho-alt (2) d'alt 21 den Acht Airgeadais, 1935, déanfar, maidir le híle udrocarbóin ar a bhfuil an lacáiste sin inlamhálta, é a lamháil, amhail ar an 3ú lá de Bhealtaine, 1951, agus ón lá sin amach, do réir scilling agus ceithre pingne an galún in ionad an ráta is inlamhálta anois de bhuaidh fo-ailt (2) d'alt 4 den Acht Airgeadais, 1948 .
(2) The rebate allowable under subsection (2) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable, be allowed, as on and from the 3rd day of May, 1951, at the rate of one shilling and fourpence the gallon in lieu of the rate now allowable by virtue of subsection (2) of section 4 of the Finance Act, 1948 .
#1039165
(4) An lacáiste is inlamhálta faoi fho-alt (4) d'alt 21 den Acht Airgeadais, 1935, déanfar, maidir le híle udrocarbóin ar a bhfuil an lacáiste sin inlamhálta agus ar ar híocadh an dleacht mháil a luaitear i bhfo-alt (3) den alt seo do réir scilling agus dhá phingin an galún, é a lamháil do réir scilling agus dhá phingin an galún in ionad an ráta is inlamhálta anois de bhuaidh fo-ailt (4) d'alt 4 den Acht Airgeadais, 1948 .
(4) The rebate allowable under subsection (4) of section 21 of the Finance Act, 1935 , shall in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (3) of this section was paid at the rate of one shilling and twopence the gallon, be allowed at the rate of one shilling and twopence the gallon in lieu of the rate now allowable by virtue of subsection (4) of section 4 of the Finance Act, 1948 .
#1046430
(2) An lacáiste is inlamhálta faoi fho-alt (2) d'alt 21 den Acht Airgeadais, 1935, déanfar, maidir le híle udrocarbóin ar a bhfuil an lacáiste sin inlamhálta, é a lamháil, amhail ar an 3ú lá d'Aibreán, 1952, agus ón lá sin amach, do réir scilling agus ocht bpingne an galún in ionad an ráta is inlamhálta anois de bhuaidh fo-ailt (2) d'alt 8 den Acht Airgeadais, 1951 .
(2) The rebate allowable under subsection (2) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable, be allowed, as on and from the 3rd day of April, 1952, at the rate of one shilling and eight pence the gallon in lieu of the rate now allowable by virtue of subsection (2) of section 8 of the Finance Act, 1951 .
#1046434
(4) An lacáiste is inlamhálta faoi fho-alt (4) d'alt 21 den Acht Airgeadais, 1935, déanfar, maidir le híle udrocarbóin ar a bhfuil an lacáiste sin inlamhálta agus ar ar híocadh an dleacht mháil a luaitear i bhfo-alt (3) den alt seo do réir scilling agus sé pingne an galún, é a lamháil do réir scilling agus sé pingne an galún in ionad an ráta is inlamhálta anois de bhuaidh fo-ailt (4) d'alt 8 den Acht Airgeadais, 1951 .
(4) The rebate allowable under subsection (4) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (3) of this section was paid at the rate of one shilling and six pence the gallon, be allowed at the rate of one shilling and six pence the gallon in lieu of the rate now allowable by virtue of subsection (4) of section 8 of the Finance Act, 1951 .
#1046480
(4) An lacáiste ar thobac neamhmhonaraithe a luaitear i bhfo-alt (3) d'alt 20 den Acht Airgeadais, 1932, arna leasú le halt 18 den Acht Airgeadais, 1934, agus i bhfo-alt (5) d'alt 19 den Acht Airgeadais, 1934, is lacáiste do réir cúig pingne an punt a bheas ann amhail ar an 3ú lá d'Aibreán, 1952, agus ón lá sin amach.
(4) The rebate on unmanufactured tobacco mentioned in subsection (3) of section 20 of the Finance Act, 1932 , as amended by section 18 of the Finance Act, 1934 , and in subsection (5) of section 19 of the Finance Act, 1934 , shall, on and from the 3rd day of April, 1952, be at the rate of five pence per pound.
#1046482
(5) An lacáiste ar thobac cruafháiscthe a luaitear i bhfo-alt (2) d'alt 17 den Acht Airgeadais, 1940 ( Uimh. 14 de 1940 ), is lacáiste do réir naoi scillinge agus ocht bpingne an punt a bheas ann maidir le haon tobac den tsórt sin a dhíolfas aon mhonaróir ceadúnaithe agus a chuirfeas sé amach, chun a úsáidte sa Stát, ar an 3ú lá d'Aibreán, 1952, nó dá éis.
(5) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 3rd day of April, 1952, be at the rate of nine shillings and eight pence per pound.