#252714
Féadfaidh aon Chosantóir, tráth taifeadta láithris, nó tráth ar bith ina dhiaidh sin
Any Defendant may at the time of entry of an appearance or at any time thereafter being
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#252720
Féadfaidh aon Chosantóir, tráth taifeadta láithris, nó tráth ar bith ina dhiaidh sin
Any Defendant may at the time of entry of an appearance or at any time thereafter being
#492756
(a) is daoine comhlachaithe 2 dhuine aon tráth más rud é an tráth sin—
(a) 2 persons are associated at any time if at that time—
#571075
Taifeadtar aschur tráth a tháirgthe seachas tráth a n-íocann an ceannaitheoir as.
Output is recorded when produced and not when paid for by a purchaser.
#572801
Bíonn an tráth sin i gcomhthráth leis an tráth a dtáirgtear seirbhísí.
This time coincides with the time at which the services are produced.
#1137914
(d) go mbeidh aon tráth, is tráth nach giorra ná trí mhí—
( d ) at any time, not being less than three months after—
#1313930
isteach ar thalamh aon tráth réasúnach, nó, i gcás éigeandála, aon tráth.
enter on land at any reasonable time, or, in the case of an emergency, at any time.
#1701262
Tráth ordaithe an fhógráin sin socrófar tráth chun na héilimh a bhreithniú.
At the time of directing such advertisement a time shall be fixed for adjudicating on the claims.
#2120205
Tá tráth breathnóireachta nó tráth réamhaisnéise le cur roimh gach suíomh agus roimh gach suíomh réamhaisnéise.
Each location and forecast position are to be preceded by an observed or forecast time.
#2120259
Tráth breathnóireachta (nó tráth meastacháin) scamaill luaithreamháin bolcánaigh (É)
Time of observation (or estimation) of volcanic ash clouds (M)
#2159510
Measúnuithe tráth an tionscanta nó tráth a thugtar aitheantas tosaigh
Assessments at inception or initial recognition
#2635685
tráth íocaíochta agus tráth a chuirtear clabhsúr leis na cláir.
at payment and at the closure of the programmes.
#2990732
Measúnuithe tráth an tionscanta nó tráth a thugtar aitheantas tosaigh
Assessments at inception or initial recognition
#3057476
tráth íocaíochta agus tráth a chuirtear clabhsúr leis na cláir.
at payment and at the closure of the programmes.
#345304
Ach ar a shon sin, maidir le Stát nach comhalta é den Chiste Airgeadaíochta Idirnáisiúnta agus nach gceadaítear lena dhlí forálacha mhír 1 a chur i bhfeidhm, féadfaidh sé, tráth daingnithe an Choinbhinsiúin seo, tráth a ghlactha, tráth a fhormheasta nó tráth aontachais leis nó tráth ar bith ina dhiaidh sin, a dhearbhú go mbeidh an tAonad Cuntais dá dtagraítear i mír 1 cothrom le 15 franc óir.
Nevertheless, a State which is not a member of the International Monetary Fund and whose law does not permit the application of the provisions of paragraph 1 may, at the time of ratification, acceptance, approval of or accession to this Convention or at any time thereafter, declare that the Unit of Account referred to in paragraph 1 shall be equal to 15 gold francs.
#252936
Ní rachaidh caingean, imeacht ná ábhar ar ceal mar gheall ar bhás nó féimheacht aon pháirtí de na páirtithe, má mhaireann nó má leanann an chúis chaingne, agus ní bheidh an chaingean, an t-imeacht ná ant-ábhar sin lochtach mar gheall ar aon eastát nó teideal a shannadh, a bhunú nó a chineachadh pendente lite; agus, cibé acu a mhairfidh an chúis chaingne nó nach mairfidh, ní tharlóidh aon chealú mar gheall ar cheachtar páirtí a fháil bháis idir tráth an fhíoraisc nó tráth na saincheisteanna fíorais a chinneadh agus tráth an bhreithiúnais, nó idir tráth fógartha an bhreithiúnais nó an ordaithe agus tráth a thaifeadta, ach féadfar an breithiúnas nó an t-ordú a thaifeadadh i gcás den sórt sin d'ainneoin an bháis.
An action, proceeding or matter, shall not become abated by reason of the death or bankruptcy of any of the parties, if the cause of action survive or continue, and shall not become defective by the assignment, creation, or devolution of any estate or title pendente lite; and, whether the cause of action survives or not, there shall be no abatement by reason of the death of either party between the verdict or the finding of the issues of fact and the judgment, or between the pronouncement and recording of the judgment or order, but the judgment or order may in such case be entered notwithstanding the death.
#468761
(b) más rud é, faoi alt 597, go ndéileáiltear le gnóchan inmhuirearaithe a fhabhraíonn ar dhiúscairt seansócmhainní mar ghnóchan nach bhfabhraíonn go dtí tráth is déanaí (arb é an tráth é a scoireann na sócmhainní nua de bheith á n-úsáid chun críocha trádála nó chun críoch eile amhail dá dtagraítear i bhfo-alt (2) den alt sin) ná tráth na diúscartha, agus, murach an fo-alt seo, go mbeadh an tráth is déanaí ann i ndiaidh an trátha iomchuí, déileálfar leis an ngnóchan inmhuirearaithe mar ghnóchan a fhabhraíonn díreach roimh an tráth iomchuí, mura n-eisctear na sócmhainní nua ó fheidhm an fho-ailt seo le fo-alt (8).
(b) where under section 597 a chargeable gain accruing on a disposal of old assets is treated as not accruing until a time later (being the time that the new assets cease to be used for the purposes of a trade or other purposes as referred to in subsection (2) of that section) than the time of the disposal, and, but for this subsection, the later time would fall after the relevant time, the chargeable gain shall be treated as accruing immediately before the relevant time, unless the new assets are excepted from the application of this subsection by subsection (8).
#468806
(b) más rud é, faoi alt 597, go ndéileáiltear le gnóchan inmhuirearaithe a fhabhraíonn ar dhiúscairt na seansócmhainní mar ghnóchan nach bhfabhraíonn go dtí tráth is déanaí (arb é an tráth é a scoireann na sócmhainní nua de bheith á n-úsáid chun críocha trádála nó chun críocha eile mar a leagtar amach i bhfo-alt (2) den alt sin) ná tráth na diúscartha, agus murach an mhír seo, go mbeadh an tráth deireanach sin ann i ndiaidh an trátha lena mbaineann, déileálfar leis an ngnóchan inmhuirearaithe mar ghnóchan a fhabhraíonn díreach roimh an tráth lena mbaineann más rud é—
(b) where under section 597 a chargeable gain accruing on a disposal of the old assets is treated as not accruing until a time later (being the time that the new assets cease to be used for the purposes of a trade or other purposes as set out in subsection (2) of that section) than the time of the disposal, and but for this paragraph, the latter time would fall after the time concerned, the chargeable gain shall be treated as accruing immediately before the time concerned, if—
#1474674
Maidir le haon fhiach nó suim chinnte, is iníoctha tráth áirithe nó ar shlí eile, nach mbeidh ús forchoimeádta air ná comhaontú ann ina leith, agus a bheidh thar téarma ar dháta an bhreithnithe, féadfaidh an creidiúnaí cruthúnas a thabhairt le haghaidh úis de réir an ráta reatha is iníoctha ar fhiacha breithiúnais go dtí an dáta sin ón tráth a raibh an fiach nó an tsuim iníoctha, má bhíonn an fiach nó an tsuim iníoctha tráth áirithe de bhua ionstraime i scríbhinn, agus má bhíonn sé iníoctha ar shlí eile, ansin ón tráth a mbeidh éileamh i scríbhinn déanta ag tabhairt fógra go n-éileofar ús ó dháta an éilimh go dtí tráth na híocaíochta. [EN] (cf.
On any debt or sum certain, payable at a certain time or otherwise, whereon interest is not reserved or agreed for, and which is overdue at the date of the adjudication, the creditor may prove for interest at the rate currently payable on judgement debts to that date from the time when the debt or sum was payable, if the debt or sum is payable by virtue of a written instrument at a certain time, and if payable otherwise, then from the time when a demand in writing has been made, giving notice that interest will be claimed from the date of the demand until the time of payment.
#1544182
(b) i ndáil le tráth áirithe, is éard is tráth iomchuí ann tráth ar bith (lena n-áirítear tráth roimh thosach feidhme an Achta seo) le linn na 3 bliana a ghabhann roimh an tráth áirithe nó na 3 bliana a leanann é.
(b) in relation to a particular time, a relevant time is any time (including a time before the commencement of this Act) during the 3 years which precede, or the 3 years which follow, the particular time.
#1544416
(2) Chun críocha fho-alt (1), i ndáil le tráth áirithe, is éard is tráth iomchuí ann tráth ar bith (lena n-áirítear tráth thosach feidhme an Achta seo nó ina dhiaidh) le linn na 3 bliana a ghabhann roimh an tráth áirithe nó na 3 bliana a leanann é.
(2) For the purposes of subsection (1), in relation to a particular time, a relevant time is any time (on or after the commencement of this section) which falls during the 3 years which precede, or the 3 years which follow, the particular time.
#1781789
stádas na cuideachta, amhail an tráth a dhúntar í, an tráth a bhaintear den chlár í, an tráth a dhéantar í a fhoirceannadh, an tráth a dhéantar í a dhíscaoileadh, an tráth atá sí gníomhach nó neamhghníomhach go heacnamaíoch mar a shainmhínítear sa dlí náisiúnta agus i gcás ina mbeidh sé taifeadta sna cláir náisiúnta;
the status of the company, such as when it is closed, struck off the register, wound up, dissolved, economically active or inactive as defined in national law and where recorded in the national registers;
#316694
(i) tráth a shonróidh an t-iompróir i scríbhinn ar tráth é nach luaithe é ná 60 nóiméad roimh an tráth bordála foilsithe, nó
(i) at a time stipulated in writing by the carrier which shall not be more than 60 minutes before the published embarkation time; or
#556418
tráth a shonróidh an t-iompróir i scríbhinn ar tráth é nach luaithe é ná 60 nóiméad roimh an tráth bordála foilsithe, nó
at a time stipulated in writing by the carrier which shall not be more than 60 minutes before the published embarkation time; or
#579050
Déantar cúiteamh a thaifeadadh ar bhonn fabhraithe, tráth déanta na hoibre, seachas tráth a bhfuil an pá dlite nó tráth a n-íoctar é.
Compensation is recorded on an accrual basis, at the time the work is done, and not at the time the wage is due for payment or paid.
#1103230
(i) go mbeidh, tráth áirithe, aon scaireanna le cuideachta is cuideachta shealbhaíochta cháilithe (B) an tráth sin i seilbh chuideachta is cuideachta shealbhaíochta cháilithe (A) an tráth sin, agus
(i) at a particular time any shares of a then qualified holding (B) company are held by a then qualified holding (A) company, and
#1206728
(12) I gcás ina bhfoirceannfar cuideachta nach seolann trádáil ach arb iad a gníomhaíochtaí nó cuid dá gníomhaíochtaí foirgneamh a fhoirgniú nó a áirithiú go bhfoirgneofaí foirgneamh agus go dtarlóidh tosú an fhoirceannta tráth tar éis an foirgniú a bheith tosaithe agus tráth nach déanaí ná sé bliana tar éis é a chríochnú, ansin, má bhí (díreach nó neamhdhíreach) leas ag an gcuideachta san fhoirgneamh díreach roimh an tráth sin, measfar, chun críocha cánach ioncaim, go bhfuair an chuideachta, díreach roimh an tráth sin, brabúis neamhchánaithe, is inmhuirir faoi Chás VI de Sceideal D, ar cóimhéid leis an méid (más ann) brabús nó gnóchain de chuid na cuideachta ab inmhuirir i leith cánach a d'éireodh dá mba rud é, i gcás inarbh stoc trádála trádáil a bhí á seoladh ag an gcuideachta an leas, go ndearnadh, díreach roimh an tráth sin, an leas a dhiúscairt i gcúrsa na trádála ar chomaoin ar cóimhéid lena mhargadh-luach an tráth sin.
(12) Where a company not carrying on a trade, but of which the activities consist of or include the construction or the securing of the construction of a building, is wound up, and the commencement of the winding up falls at a time after the construction has begun and not later than six years after its completion, then, if immediately before that time the company had (directly or indirectly) an interest in the building, the company shall be treated for income tax purposes as having received immediately before that time untaxed profits, chargeable under Case VI of Schedule D, of an amount equal to the amount (if any) of profits or gains of the company chargeable to tax which would have arisen if, the interest being trading stock of a trade carried on by the company, the interest had, immediately before that time, been disposed of in the course of the trade for a consideration equal to its market value at that time.
#1222119
(12) I gcás ina bhfoirceannfar cuideachta nach seolann trádáil ach arb iad a gníomhaíochtaí nó cuid dá gníomhaíochtaí foirgneamh a fhoirgniú nó a áirithiú go bhfoirgneofaí foirgneamh agus go dtarlóidh tosú an fhoirceannta tráth tar éis an foirgniú a bheith tosaithe agus tráth nach déanaí ná sé bliana tar éis é a chríochnú, ansin, má bhí (díreach nó neamhdhíreach) leas ag an gcuideachta san fhoirgneamh díreach roimh an tráth sin, measfar, chun críocha cánach ioncaim, go bhfuair an chuideachta, díreach roimh an tráth sin, brabúis neamhchánaithe, is inmhuirir faoi Chás IV de Sceideal D), ar cóimhéid leis an méid (más ann) brabús nó gnóchan de chuid na cuideachta ab inmhuirir i leith cánach a d'éireodh dá mba rud é, i gcás inarbh stoc trádála thrádáil a bhí á seoladh ag an gcuideachta an leas, go ndearnadh, díreach roimh an tráth sin, an leas a dhiúscairt i gcúrsa na trádála ar chomaoin ar cóimhéid lena mhargadh-luach an tráth sin.
(12) Where a company not carrying on a trade, but of which the activities consist of or include the construction or the securing of the construction of a building, is wound up, and the commencement of the winding up falls at a time after the construction has begun and not later than six years after its completion, then, if immediately before that time the company had (directly or indirectly) an interest in the building, the company shall be treated for income tax purposes as having received immediately before that time untaxed profits, chargeable under Case IV of Schedule D, of an amount equal to the amount (if any) of profits or gains of the company chargeable to tax which would have arisen if, the interest being trading stock of a trade carried on by the company, the interest had, immediately before that time, been disposed of in the course of the trade for a consideration equal to its market value at that time.
#1501643
ciallaíonn “tráth tionscanta an léasa” an tráth a thosófar ag baint úsáide as an áitreabh cáilitheach nó an dáta a fhabhróidh cíosanna faoin léas den chéad uair, cibé tráth acu is luaithe;
"inception of the lease" means the earlier of the time the qualifying premises is brought into use or the date from which rentals under the lease first accrue;
#2809288
Na luachana uile a chuirtear isteach mar fhreagairt ar iarraidh ar luachan, féadfar iad a fhoilsiú an tráth céanna ach tráth nach déanaí ná tráth a bheidh siad infhorghníomhaithe.
All submitted quotes in response to a request for quote may be published at the same time but not later than when they become executable.
#3189351
Phléigh an painéal brí na dtéarmaí ‘tráth an díola’ freisin agus tugadh faoi deara i mír 7.243 ‘nach mínítear in Airteagal 2.2.1 [den Chomhaontú Frithdhumpála] cad is brí le ‘praghsanna atá faoi bhun na gcostas aonaid tráth an díola’. Maidir leis sin, feicimid go bhfuil cosúlacht idir an chéad abairt agus an dara habairt d’Airteagal 2.2.1. Cé go samhlaítear leis an dá abairt ríomh na gcostas in aghaidh an aonaid thar thréimhse ama, ní shonraítear le ceachtar acu go díreach cén tréimhse ama ba cheart a bheith ann. Is fíor go dtéann an dara habairt níos faide ná an chéad abairt sa mhéid is go ndéanann sé machnamh ar mheasúnú costas ‘tráth an díola’. Mar sin féin, is é ár dtuairim nach gciallaíonn sé sin ach nach mór ‘tráth an díola’ a bheith san áireamh sa tréimhse ama ábhartha. Dá bhrí sin, bheadh sé go hiomlán comhsheasmhach leis an dara habairt d’Airteagal 2.2.1 d’údarás imscrúdúcháin costais in aghaidh an aonaid a ríomh ‘tráth an díola’ thar lá an díola áirithe, nó thar an meán an lá sin, thar sheachtain, mí nó tréimhse imscrúdúcháin. Rinne an painéal tuilleadh mionsaothraithe ar a réasúnaíocht i bhfonóta 417 inar luaigh sé ‘I ndáil leis sin, measaimid go bhfuil sé suntasach cé gur bhain dréachtóirí Chomhaontú Frithdhumpála úsáid as na focail “dáta an díola” in Airteagal 2.4.1, roghnaigh siad “tráth an díola” a úsáid sa dara habairt d’Airteagal 2.2.1. Dar linne, tacaíonn an difríocht seo leis an tuairim nach gá gurb é “dáta an díola” an “tráth an díola” dá dtagraítear sa dara habairt d’Airteagal 2.2.1, agus d’fhéadfadh “tráthanna” eile a bheith san áireamh.’
The panel also discussed the meaning of the terms ‘at the time of sale’ and noted in paragraph 7.243 that ‘Article 2.2.1 [of the Anti-Dumping Agreement] does not explain what is meant by “prices which are below per unit costs at the time of sale”. In this regard, we see a similarity between the first and second sentences of Article 2.2.1. Although both sentences envisage a calculation of per unit costs over a period of time, neither specifies exactly what this period of time should be. It is true that the second sentence goes further than the first sentence in that it contemplates an assessment of costs at the “time of sale”. However, in our view this means only that the relevant time-period must include “the time of sale”. Thus, it would be entirely consistent with the second sentence of Article 2.2.1 for an investigating authority to calculate per unit costs at the “time of sale” over the particular day of sale, or an average including that day, over a week, month or the period of investigation.’ The panel further elaborated on its reasoning in footnote 417 where it stated that ‘In this regard, we find it significant that whereas the drafters of the AD Agreement used the words “date of sale” in Article 2.4.1, they chose to use “time of sale” in the second sentence of Article 2.2.1. In our view, this difference supports the view that the “time of sale” that is referred to in the second sentence of Article 2.2.1 does not necessarily have to be the “date of sale”, and may include other “time” periods.’
#467910
(3) I gcás oibriú na míre seo a bheith ag brath ar imthosca nó ar theagmhais tráth tar éis don chuideachta teacht chun bheith ina comhalta de ghrúpa cuideachtaí (ach tráth nach mó ná 3 bliana dá éis sin) ní bheidh measúnacht chun éifeacht a thabhairt don mhír seo as am má dhéantar í laistigh de 6 bliana ón tráth sin nó ón tráth is déanaí den sórt sin.
(3) Where the operation of this paragraph depends on circumstances or events at a time after the company becomes a member of a group of companies (but not more than 3 years after), an assessment to give effect to this paragraph shall not be out of time if made within 6 years from that time or the latest such time.
#477380
8A.—(1) Beidh feidhm ag alt 34(2) (lena gcuirtear srian le ceart páirtnéara shibhialta airnéisí tí a dhiúscairt nó a aistriú) d’Acht 2010 idir an tráth a dhéanfar iarratas i gcoinne pháirtnéir sibhialta an iarratasóra ar ordú urchoisc nó ar ordú sábháilteachta agus an tráth a dhéanfar cinneadh air agus, má dhéantar ordú, fad a bheidh an t-ordú i bhfeidhm, amhail mar atá feidhm aige idir an tráth a thionscnaítear imeachtaí maidir le scaoileadh lena mbaineann an t-alt seo agus an tráth a dhéantar cinneadh críochnaitheach orthu.
8A.—(1) Section 34(2) (which restricts the right of a civil partner to dispose of or remove household chattels) of the Act of 2010 shall apply between the making of an application against the civil partner of the applicant for a barring order or a safety order and its determination, and if an order is made, while the order is in force, as it applies between the institution and final determination of dissolution proceedings to which that section relates.
#1103206
(1) An lá ceaptha agus dá éis, ní bheidh cuideachta, tráth áirithe, ina cuideachta cháilithe chun críocha míre (d) d'fho-alt (1) d'alt 5 den Acht seo, muran rud é, i dteannta na gcoinníollacha uile a sonraítear i mír 2 den Sceideal seo a chomhlíonadh, nach lú an tráth sin a scair-chaipiteal íoctha ná leath na suime seo a leanas, eadhon, an méid is fiú an tráth sin na sócmhainní fosaidh a bheas á n-úsáid an tráth sin ina gnó nó costas bunaidh na sócmhainní sin, pé acu is lú, tar éis na méideanna seo a leanas a bhaint as an gcéanna—
(1) On and after the appointed day, a company shall not be, at a particular time, a qualified company for the purposes of paragraph (d) of subsection (1) of section 5 of this Act, unless, in addition to complying with all the conditions specified in paragraph 2 of this Schedule, its paid up share capital is then not less than half the following sum, namely, the then value of the fixed assets then used in its business or the original cost of those assets, whichever is the less, after deducting therefrom—
#1117877
(6) I gcás, aon tráth a bheidh trádáil, nó measfar trádáil a bheith, arna bunú agus arna tosú, inar cuid de stoc trádála na trádála aon urrúis, áireofar, chun críocha an ailt seo, gur díoladh na hurrúis sin an tráth sin ar an margadh oscailte ag an duine ar leis iad díreach roimh an tráth sin agus gur ceannaíodh iad an tráth sin ar an margadh oscailte ag an duine a bhí ag seoladh na trádála ina dhiaidh sin;
(6) Where, at the time when a trade is, or is deemed to be, set up and commenced, any securities form part of the trading stock belonging to the trade, those securities shall be treated for the purposes of this section as having been sold at that time in the open market by the person to whom they belonged immediately before that time and as having been purchased at that time in the open market by the person thereafter engaged in carrying on the trade;
#1131350
(c) cibé tráth (más aon tráth é) a dhéanfar de réir na hiarrata nó a bheidh an tAire deimhnitheach mar a dúradh, agus má bhíonn teideal ag an duine an tráth sin, ag féachaint dá acmhainn, chun an pinsean a fháil, atosófar ar an bpinsean a íoc, de réir cibé ráta is iomchuí an tráth sin ag féachaint dá acmhainn agus íocfar leis an duine cibé suim (más aon suim í) in aghaidh tréimhse fionraí an phinsin is cuí leis an Aire sna himthosca.
( c ) at such time (if any) as the request is complied with or the Minister becomes satisfied as aforesaid, and if the person is then entitled, having regard to his means, to receive the pension, payment thereof, at the rate then appropriate, having regard to his means, shall be resumed, and there shall be paid to the person such sum (if any) in respect of the period of suspension of the pension as the Minister considers proper in the circumstances.
#1222002
ach, i gcás inar faide ná cúig bliana an tréimhse idir tráth an leasa a fháil agus tráth an leithreasaithe, measfar, chun críocha na bhforálacha sin, gur cheannaigh an trádálaí an leas cúig bliana roimh tráth an leithreasaithe ar chomaoin comhionann lena mhargadhluach an tráth sin.
but, where the period between the time of acquisition and the time of appropriation exceeds five years, the trader shall be deemed, for the purposes of the said provisions, to have purchased the interest five years before the time of appropriation for a consideration equal to its market value at that time.
#1227137
(6) I gcás, aon tráth a bheidh trádáil, nó a measfar trádáil a bheith, arna bunú agus arna tosú, inar cuid de stoc trádála na trádála aon urrúis, áireofar, chun críocha an ailt seo, gur díoladh na hurrúis sin an tráth sin ar an margadh oscailte ag an duine ar leis iad díreach roimh an tráth sin agus gur ceannaíodh iad an tráth sin ar an margadh oscailte ag an duine a bhí ag seoladh na trádála ina dhiaidh sin;
(6) Where, at the time when a trade is, or is deemed to be, set up and commenced, any securities form part of the trading stock belonging to the trade, those securities shall be treated for the purposes of this section as having been sold at that time in the open market by the person to whom they belonged immediately before that time and as having been purchased at that time in the open market by the person thereafter engaged in carrying on the trade;
#1291988
(c) as sócmhainní sa Stát a dhiúscairt, a bhí, an tráth a d'fhaibhrigh na gnóchain inmhuirearaithe nó roimh an tráth sin, á n-úsáid i dtrádáil nó chun críocha trádála a bhí á seoladh aige sa Stát trí bhrainse nó gníomhaireacht, nó a bhí, an tráth sin nó roimh an tráth sin, á n-úsáid, nó ar teachtadh nó faighte lena n-úsáid, ag an mbrainse nó ag an ngníomhaireacht nó chun críocha an chéanna:
( c ) assets situated in the State which, at or before the time when the chargeable gains accrued, were used in or for the purposes of a trade carried on by him in the State through a branch or agency, or which at or before that time were used or held or acquired for use by or for the purposes of the branch or agency:
#1292137
—(1) (a) Faoi réir fho-alt (3) agus mhír (b), i gcás sócmhainn a dhiúscairt agus a fháil faoi chonradh, is é tráth an chonartha a dhéanamh tráth na diúscartha agus na fála (agus ní, murab é an tráth céanna iad, tráth na sócmhainne a thíolacadh nó a aistriú);
—(1) ( a ) Subject to subsection (3) and paragraph (b), where an asset is disposed of and acquired under a contract, the time at which the disposal and acquisition is made is the time the contract is made, (and not, if different, the time at which the asset is conveyed or transferred);
#1293013
—(1) I gcás an chomaoin, nó cuid den chomaoin, a cuireadh i gcuntas le linn gnóchan inmhuirearaithe a bheith á ríomh a bheith iníoctha ina tráthchodanna thar thréimhse dar tosach tráth nach luaithe ná tráth na diúscartha, ar tréimhse í is faide ná ocht mí dhéag, ansin, má dheimhníonn an duine a rinne an diúscairt do na Coimisinéirí Ioncaim go mbainfeadh cruatan míchuí dó mura mbeadh sin, féadfar, más rogha leis, an cháin ar ghnóchan inmhuirearaithe a d'fhaibhrigh as an diúscairt a íoc i cibé tráthchodanna a cheadóidh na Coimisinéirí Ioncaim thar thréimhse nach faide ná cúig bliana agus dar críoch tráth nach déanaí ná an tráth is iníoctha an ceann deiridh de na tráthchodanna chéadluaite.
—(1) If the consideration, or part of the consideration, taken into account in the computation of a chargeable gain is payable by instalments over a period beginning not earlier than the time when the disposal is made, being a period exceeding eighteen months then, if the person making the disposal satisfies the Revenue Commissioners that he would otherwise suffer undue hardship, the tax on a chargeable gain accruing on a disposal may, at his option, be paid by such instalments as the Revenue Commissioners may allow over a period not exceeding five years and ending not later than the time at which the last of the first-mentioned instalments is payable.
#1293403
(2) Má dhéanann duine aon tráth sócmhainn is cuid de stoc trádála thrádáil dá chuid a leithreasú chun aon chríche eile, nó má choimeádann sé é ar é do scor den trádáil a sheoladh, déileálfar leis mar dhuine a fuair í an tráth sin ar chomaoin ar cóimhéid leis an méid a tugadh isteach i gcuntais na trádála ina leith chun críocha cánach ioncaim tráth an leithreasaithe nó tráth a scoir sé den trádáil a sheoladh, cibé acu é.
(2) If at any time an asset forming part of the trading stock at a person's trade is appropriated by him for any other purpose, or is retained by him on his ceasing to carry on the trade, he shall be treated as having acquired it at that time for a consideration equal to the amount brought into the accounts of the trade in respect of it for purposes of income tax on the appropriation or on his ceasing to carry on the trade, as the case may be.
#1298247
(4) Le linn fo-alt (3) a bheith a fheidhmiú maidir le haon tréimhse chuntasaíochta de chuid cuideachta, déanfar neamhshuim de chuideachta chomhlachaithe nár sheol aon trádáil ná gnó aon tráth sa tréimhse chuntasaíochta sin (nó, murar chuideachta chomhlachaithe í ach ar feadh cuid den tréimhse chuntasaíochta sin, aon tráth sa chuid sin den tréimhse chuntasaíochta sin) agus chun críocha an ailt seo déileálfar le cuideachta mar chuideachta chomhlachaithe de chuid cuideachta eile tráth áirithe má bhí, an tráth sin, ceann acu faoi rialú an chinn eile nó an dá cheann acu faoi rialú an duine chéanna nó na ndaoine céanna.
(4) In applying subsection (3) to any accounting period of a company, an associated company which has not carried on any trade or business at any time in that accounting period (or, if an associated company during part only of that accounting period, at any time in that part of that accounting period) shall be disregarded and for the purposes of this section a company is to be treated as an "associated company" of another at a given time if at that time one of the two has control of the other or both are under the control of the same person or persons.
#1299774
(10) Chun críocha na Coda seo measfar ní a bheith déanta maidir le scair má rinneadh é le duine mar shealbhóir na scaire nó mar dhuine arbh é an sealbhóir é tráth áirithe, nó má rinneadh é de bhun ceart a tugadh nó tairiscint a rinneadh i leith scaire, agus measfar maidir le haon ní a rinneadh i leith scaireanna faoi threoir sealbhán scaireanna tráth áirithe gur ní é a rinneadh leis an duine arbh é, an tráth sin, sealbhóir na scaireanna é nó ionadaí pearsanta aon scairshealbhóir a bhí éagtha an tráth sin.
(10) For the purposes of this Part a thing is to be regarded as done in respect of a share if it is done to a person as being the holder of the share, or as having at a particular time been the holder, or is done in pursuance of a right granted or offer made in respect of a share, and anything done in respect of shares by reference to share holdings at a particular time is to be regarded as done to the then holder of the shares or the personal representatives of any share holder then dead.
#1302258
(viii) Chun críocha de chuid na míre seo, measfar maidir le cuideachta gur “cuideachta chomhlachaithe” de chuid chuideachta eile í tráth áirithe má bhíonn an tráth sin, nó tráth ar bith laistigh de bhliain roimh an tráth sin nó laistigh de dhá bhliain tar éis an trátha sin, rialú ag ceann den dá chuideachta ar an gcuideachta eile nó an dá chuideachta díobh faoi rialú an duine chéanna nó na ndaoine céanna (agus an bhrí chéanna le “rialú” chun na críche sin atá leis in alt 102).
(viii) For purposes of this paragraph a company is to be treated as another's "associated company" at a given time if at that time, or at any time within one year before or two years afterwards, one of the two has control of the other or both are under the control of the same person or persons ("control" having for this purpose the same meaning as in section 102).
#1382412
—(1) Beidh feidhm ag alt 9 (2) den Acht um Chaomhnú Áras an Teaghlaigh, 1976 (a chuireann srian le ceart céile airnéisí tí a dhiúscairt nó a aistriú fad a bheidh cinneadh ar imeachtaí maidir le pósadh ar feitheamh), idir an tráth a dhéanfar iarratas ar ordú urchoisc agus an tráth a dhéanfar cinneadh air, agus, má dhéantar ordú urchoisc, fad a bheidh an t-ordú sin i bhfeidhm, amhail mar atá feidhm aige idir an tráth a thionscnófar imeachtaí maidir le pósadh agus an tráth a bheidh cinneadh críochnaitheach déanta orthu.
—(1) Section 9 (2) of the Family Home Protection Act, 1976 (which restricts the right of a spouse to dispose of or remove household chattels pending the determination of matrimonial proceedings) shall apply between the making of an application for a barring order and its determination, and, if a barring order is made, while that order is in force, as it applies between the institution and final determination of matrimonial proceedings.
#1471793
Tiocfaidh na dearbhuithe dá bhforáiltear i mír 2 thuas in éifeacht a luaithe a thiocfaidh an coinbhinsiún i bhfeidhm maidir leis an Stát a rinne iad, má rinneadh iad an tráth sínithe nó an tráth a taisceadh a ionstraim dhaingniúcháin, ghlactha, fhormheasta nó aontachais, nó trí mhí ón tráth a bhfaighidh Ard-Rúnaí Chomhairle na hEorpa iad, má rinneadh iad aon tráth níos déanaí.
The declarations provided for in paragraph 2 above shall take effect from the moment of the entry into force of the convention with regard to the State which has made them if they have been made at the time of signature or deposit of its instrument of ratification, acceptance, approval or accession, or three months after their receipt by the Secretary General of the Council of Europe if they have been made at any later time.
#1485881
(I) má fhaigheann scairshealbhóir fáltas caipitiúil tráth ar bith ar an diúscairt a dhéanamh nó dá éis, go mbeidh de thoradh air sin, maidir leis an tráth sin, go n-áireofar mar dháileadh (arna dhéanamh ag an dlúthchuideachta ar an scairshealbhóir tráth na diúscartha) cibé cion den mhéid a luaitear i bhfo-alt (3) nach mó ná méid an fháltais chaipitiúil, nó comhiomlán mhéideanna na bhfáltas caipitiúil sin, a bheidh faighte ag an scairshealbhóir an tráth sin ar an diúscairt a dhéanamh nó dá éis, agus
(I) a capital receipt received by a shareholder at any time on or after the disposal shall in respect of such time result in so much of the amount mentioned in subsection (3) being treated as a distribution (which is made by the close company to the shareholder at the time of the disposal) as does not exceed the amount of the capital receipt, or the aggregate of the amounts of such capital receipts, which at such time on or after the disposal has or have been received by the shareholder, and
#1699993
aon ábhair eile a bhí tráth faoi dhlínse eisiach na Cúirte Seansaireachta a bhí ann tráth, nó na Roinne Seansaireachta a bhí ann tráth den Chúirt Uachtarach Bhreithiúnais a bhí ann tráth, nó aon Bhreithimh nó Breithiúna díobhsan (seachas
any other matters formerly within the exclusive jurisdiction of the former Court of Chancery or the former Chancery Division of the former Supreme Court of Judicature or any Judge or Judges thereof (other than
#1702152
Scríobhfar ar an achainí, agus ar an gcóip shéalaithe di, fógra faoin tráth a bheidh ceaptha chun an achainí a éisteacht agus faoin áit ina mbeidh sé ceaptha í a éisteacht, agus féadfaidh an Cláraitheoir, tráth ar bith sula mbeidh an achainí fógartha, an tráth a bheidh ceaptha a athrú agus tráth eile a shocrú.
Notice of the time and place appointed for hearing the petition shall be written on the petition and the sealed copy thereof and the Registrar may at any time before the petition has been advertised, alter the time appointed and fix another time.