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24 toradh in 13 doiciméad

  1. #470285

    (15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest in the property, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister

    (15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest in the property, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister …

    AN tACHT AIRGEADAIS, 1999

  2. #950626

    (b) where such child is maintained by one parent only, that parent only shall be entitled to claim such deduction;

    ( b ) where such child is maintained by one parent only, that parent only shall be entitled to claim such deduction;

    Uimhir 14 de 1940: ACHT AIRGEADAIS, 1940

  3. #950630

    (d) in ascertaining for the purposes of this sub-section whether a parent maintains a child and, if so, to what extent, any payment made by such parent for or towards the maintenance of such child which such parent is entitled to deduct in computing his or her total income for the purposes of the Income Tax Acts shall be deemed not to be a payment for or towards the maintenance of such child.”

    ( d ) in ascertaining for the purposes of this sub-section whether a parent maintains a child and, if so, to what extent, any payment made by such parent for or towards the maintenance of such child which such parent is entitled to deduct in computing his or her total income for the purposes of the Income Tax Acts shall be deemed not to be a payment for or towards the maintenance of such child."

    Uimhir 14 de 1940: ACHT AIRGEADAIS, 1940

  4. #957233

    (iii) one of the child's parents consents to such order being made and the Court is satisfied that, owing to mental incapacity or desertion on the part of the other parent or to the fact that the other parent is undergoing imprisonment or penal servitude, the consent of that parent may be dispensed with:

    (iii) one of the child's parents consents to such order being made and the Court is satisfied that, owing to mental incapacity or desertion on the part of the other parent or to the fact that the other parent is undergoing imprisonment or penal servitude, the consent of that parent may be dispensed with:

    Uimhir 12 de 1941: ACHT NA LEANBHAÍ, 1941

  5. #1258707

    (5) If, in the case of a conveyance or transfer on sale or a conveyance or transfer operating as a voluntary disposition inter vivos, where the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent of brother or sister, or lineal descendant of a parent, husband or wife or brother or sister, and the instrument contains a certificate to that effect by the party to whom the property is being conveyed or transferred, and—

    (5) If, in the case of a conveyance or transfer on sale or a conveyance or transfer operatingas a voluntary disposition inter vivos, where the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomesi ntitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister, and the instrument contains a certificate to that effect by the party to whom the property is being conveyed or transferred, and—

    Uimhir 14 de 1970: AN tACHT AIRGEADAIS, 1970

  6. #1279297

    (4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds six thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:—

    (4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds six thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, an a lineal descendant parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:—

    Uimhir 19 de 1973: An tACHT AIRGEADAIS, 1973

  7. #1290575

    (4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds six thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:—

    (4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds six thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:

    Uimhir 6 de 1975: AN tACHT AIRGEADAIS, 1975

  8. #1391966

    (4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds one thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:—

    (4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds one thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent husband or wife or brother or sister:—

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  9. #1504927

    (8) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds £5,000 and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:

    (8) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds £5,000 and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:

    Uimhir 10 de 1990: AN tACHT AIRGEADAIS, 1990

  10. #1542216

    (15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:

    (15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, stepparent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:

    Uimhir 15 de 1998: AN tACHT AIRGEADAIS (UIMH. 2), 1998

  11. #1940990

    “Parent” shall be reported in the case the entity in the row is:

    ‘Parent’ shall be reported in the case the entity in the row is:

    Rialachán Cur Chun Feidhme (AE) 2021/451 ón gCoimisiún an 17 Nollaig 2020 lena leagtar síos caighdeáin theicniúla cur chun feidhme i dtaca le cur i bhfeidhm Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle maidir le tuairisciú maoirseachta institiúidí agus lena n-aisghairtear Rialachán Cur Chun Feidhme (AE) Uimh. 680/2014 (Téacs atá ábhartha maidir le LEE)

  12. #957231

    (ii) the Court is satisfied that owing to mental incapacity or desertion on the part of the child's parents or his surviving parent or, in the case of an illegitimate child, his mother, the consent of such parents or parent may be dispensed with, or

    (ii) the Court is satisfied that owing to mental incapacity or desertion on the part of the child's parents or his surviving parent or, in the case of an illegitimate child, his mother, the consent of such parents or parent may be dispensed with, or

    Uimhir 12 de 1941: ACHT NA LEANBHAÍ, 1941

  13. #957320

    (b) in case no such proof as aforesaid is given but proof to the satisfaction of the court is given that the parents, surviving parent, mother (in a case of illegitimacy), or guardian of the youthful offender or child resided continuously in any one place within the State for not less than twelve months before the commission of the offence or the occurrence of the circumstances which rendered him liable to be sent to a certified school, the place where such parents, parent, mother, or guardian so resided, or

    ( b ) in case no such proof as aforesaid is given but proof to the satisfaction of the court is given that the parents, surviving parent, mother (in a case of illegitimacy), or guardian of the youthful offender or child resided continuously in any one place within the State for not less than twelve months before the commission of the offence or the occurrence of the circumstances which rendered him liable to be sent to a certified school, the place where such parents, parent, mother, or guardian so resided, or

    Uimhir 12 de 1941: ACHT NA LEANBHAÍ, 1941

  14. #823449

    (h) is found destitute and is not an orphan and his parents are or his surviving parent or, in the case of an illegitimate child, his mother is unable to support him.”

    ( h ) is found destitute and is not an orphan and his parents are or his surviving parent or, in the case of an illegitimate child, his mother is unable to support him"

    Uimhir 24 de 1929: ACHT NA LEANBHAÍ, 1929

  15. #957229

    (i) the child's parents consent or his surviving parent or, in the case of an illegitimate child, his mother consents to such order being made, or

    (i) the child's parents consent or his surviving parent or, in the case of an illegitimate child, his mother consents to such order being made, or

    Uimhir 12 de 1941: ACHT NA LEANBHAÍ, 1941

  16. #823453

    “Provided also that the court shall not make an order that a child be sent to a certified industrial school on the grounds stated in paragraph (h) unless the child's parents consent or his surviving parent or, in the case of an illegitimate child, his mother consents to such order being made:

    "Provided also that the court shall not make an order that a child be sent to a certified industrial school on the grounds stated in paragraph ( h ) unless the child's parents consent or his surviving parent or, in the case of an illegitimate child, his mother consents to such order being made:

    Uimhir 24 de 1929: ACHT NA LEANBHAÍ, 1929

  17. #823454

    Provided also that if an application is made to the Minister for Education by the parents or surviving parent or, in the case of an illegitimate child, the mother of a child committed on the grounds stated in the said paragraph (h) to a certified industrial school for the discharge from such school of such child, the said Minister shall, if satisfied that the persons or person making such application are or is able to support such child, order such discharge of such child.”

    Provided also that if an application is made to the Minister for Education by the parents or surviving parent or, in the case of an illegitimate child, the mother of a child committed on the grounds stated in the said paragraph (h)to a certified industrial school for the discharge from such school of such child, the said Minister shall, if satisfied that the persons or person making such application are or is able to support such child, order such discharge of such child."

    Uimhir 24 de 1929: ACHT NA LEANBHAÍ, 1929

  18. #950628

    (c) where such child is maintained jointly by both parents, each parent shall be entitled to claim such part of such deduction as is proportionate to the amount expended by him or her on the maintenance of such child;

    ( c ) where such child is maintained jointly by both parents, each parent shall be entitled to claim such part of such deduction as is proportionate to the amount expended by him or her on the maintenance of such child;

    Uimhir 14 de 1940: ACHT AIRGEADAIS, 1940

  19. #957215

    (b) tré sna focail “wandering and” do scriosadh as an dá áit ina bhfuil na focail sin i mír (b) agus fós tré sna focail “no parent or guardian, or” do scriosadh as an mír sin;

    ( b ) by the deletion in paragraph (b) of the words "wandering and" in both places where those words occur and by the deletion in the said paragraph of the words "no parent or guardian, or";

    Uimhir 12 de 1941: ACHT NA LEANBHAÍ, 1941

  20. #957221

    (h) is found destitute and is not an orphan and his parents or his surviving parent or, in the case of an illegitimate child, his mother are or is unable to support him, or

    ( h ) is found destitute and is not an orphan and his parents or his surviving parent or, in the case of an illegitimate child, his mother are or is unable to support him, or

    Uimhir 12 de 1941: ACHT NA LEANBHAÍ, 1941

  21. #957223

    (i) is under the care of a parent or guardian who has been convicted of an offence under Part II of this Act or mentioned in the First Schedule to this Act in relation to any of his children, whether legitimate or illegitimate”, agus

    ( i ) is under the care of a parent or guardian who has been convicted of an offence under Part II of this Act or mentioned in the First Schedule to this Act in relation to any of his children, whether legitimate or illegitimate", and

    Uimhir 12 de 1941: ACHT NA LEANBHAÍ, 1941

  22. #957235

    Provided also that if an application is made to the Minister for Education by the parents or surviving parent or, in the case of an illegitimate child, the mother of a child committed on the grounds stated in paragraph (h) to a certified industrial school for the discharge from such school of such child, the said Minister shall, if satisfied that the persons or person making such application are or is able to support such child, order such discharge of such child.” [EN]

    Provided also that if an application is made to the Minister for Education by the parents or surviving parent or, in the case of an illegitimate child, the mother of a child committed on the grounds stated in paragraph (h) to a certified industrial school for the discharge from such school of such child, the said Minister shall, if satisfied that the persons or person making such application are or is able to support such child, order such discharge of such child."

    Uimhir 12 de 1941: ACHT NA LEANBHAÍ, 1941

  23. #1024730

    (iii) The fact that a company which is a resident of one of the territories has a subsidiary company which is a resident of the other territory or which carries on a trade or business in that other territory (whether through a permanent establishment or otherwise) shall not of itself constitute that subsidiary company a permanent establishment of its parent company.

    (iii) The fact that a company which is a resident of one of the territories has a subsidiary company which is a resident of the other territory or which carries on a trade or business in that other territory (whether through a permanent establishment or otherwise) shall not of itself constitute that subsidiary company a permanent establishment of its parent company.

    Uimhir 13 de 1949: AN tACHT AIRGEADAIS, 1949

  24. #2514521

    Painéal ANS EFSA (Painéal EFSA um Breiseáin agus Foinsí Cothaitheacha a chuirtear le Bia), Younes M, Aggett P, Aguilar F, Crebelli R, Dusemund B, Filipic M, Frutos MJ, Galtier P, Gott D, Gundert-Remy U, Kuhnle GG, Leblanc J-C, Lillegaard IT, Moldeus P, Mortensen A, Oskarsson A, Stankovic I, Waalkens-Berendsen I, Woutersen RA, Wright M, Boon P, Chrysafidis D, Gürtler R, Mosesso P, Parent-Massin D, Tobback P, Cascio C, Rincon AM and Lambré C, 2018.

    EFSA ANS Panel (EFSA Panel on Food Additives and Nutrient Sources added to Food), Younes M, Aggett P, Aguilar F, Crebelli R, Dusemund B, Filipic M, Frutos MJ, Galtier P, Gott D,Gundert-Remy U, Kuhnle GG, Leblanc J-C, Lillegaard IT, Moldeus P, Mortensen A, Oskarsson A,Stankovic I, Waalkens-Berendsen I, Woutersen RA, Wright M, Boon P, Chrysafidis D, Gürtler R,Mosesso P, Parent-Massin D, Tobback P, Cascio C, Rincon AM and Lambré C, 2018.

    Rialachán Cur Chun Feidhme (AE) 2022/1444 ón gCoimisiún an 31 Lúnasa 2022 maidir le neamh-fhormheas ghallúnach dhubh E470a mar shubstaint bhunúsach i gcomhréir le Rialachán (CE) Uimh. 1107/2009 ó Pharlaimint na hEorpa agus ón gComhairle maidir le táirgí cosanta plandaí a chur ar an margadh (Téacs atá ábhartha maidir le LEE)