Gaois

Treo cuardaigh

Modh cuardaigh

Scag na torthaí

Bailiúcháin

248 toradh in 112 doiciméad

  1. #468111

    (3) I gcás rialú a bheith ag an deontóir ar chuideachta nó ar chuideachtaí eile, féadfar a rá sa scéim go mbaineann sí le gach ceann nó le haon cheann de na cuideachtaí a bhfuil rialú aige orthu, agus gairfear ‘grúpscéim’ sa Sceideal seo de scéim a ndeirtear inti go mbaineann sí amhlaidh.

    (3) Where the grantor has control of another company or companies, the scheme may be expressed to extend to all or any of the companies of which it has control and in this Schedule a scheme which is expressed so to extend is referred to as a ‘group scheme’.

    AN tACHT AIRGEADAIS, 1999

  2. #468116

    (b) i gcás gur comhalta de ghrúpa cuideachtaí é an deontóir, nach bhfuil agus nach mbeadh d’éifeacht leis an scéim sochair a thabhairt go hiomlán nó go príomha do stiúrthóirí cuideachtaí sa ghrúpa nó do na fostaithe sin de chuid cuideachtaí sa ghrúpa a fhaigheann na leibhéil is airde luacha saothair.

    (b) where the grantor is a member of a group of companies, that the scheme does not and would not have the effect of conferring benefits wholly or mainly on directors of companies in the group or on those employees of companies in the group who are in receipt of the higher or highest levels of remuneration.

    AN tACHT AIRGEADAIS, 1999

  3. #468218

    (ii) go mbaineann an oifig nó an fhostaíocht sin le gnó nó le cuid de ghnó a aistrítear chuig duine nach cuideachta chomhlachaithe de chuid an deontóra ná cuideachta a bhfuil rialú ag an deontóir uirthi é nó í,

    (ii) that office or employment relates to a business or part of a business which is transferred to a person who is neither an associated company of the grantor nor a company of which the grantor has control,

    AN tACHT AIRGEADAIS, 1999

  4. #468238

    (b) ní lú go follasach é ná 75 faoin gcéad de mhargadhluach scaireanna den aicme chéanna an tráth sin nó, má chomhaontaíonn na Coimisinéirí Ioncaim agus an deontóir i scríbhinn, cibé tráth nó tráthanna is luaithe ná sin a fhorálfar sa chomhaontú,

    (b) shall not be manifestly less than 75 per cent of the market value of shares of the same class at that time or, if the Revenue Commissioners and the grantor agree in writing, at such earlier time or times as may be provided in the agreement,

    AN tACHT AIRGEADAIS, 1999

  5. #485460

    144.—Maidir le forchinntiú ar thalamh mhuirearaithe nó maidir le ceart nó leas i dtalamh mhuirearaithe sula bhfaighidh GNBS an muirear iomchuí nó sula ndílseofar an muirear iomchuí di (cibé acu a bhí nó nach raibh an talamh muirearaithe ar dháta an fhorchinntithe), measfar aon éasúint nó profit à prendre thar aon talamh atá coimeádta ag deontóir an fhorchinntithe a bheith cruthaithe leis an gcéanna, chun sochair don talamh mhuirearaithe, ar éasúint nó profit à prendre í nó é a bhfuil sé réasúnach a thoimhdiú, in imthosca an cháis, go raibh na páirtithe ar dháta an fhorchinntithe in oirchill í nó é a bheith ar áireamh ann, nó go mbeidís in oirchill amhlaidh an tráth sin dá dtagróidís don ní.

    144.—An assurance of charged land or a right or interest in charged land before the acquisition by, or vesting in, NAMA of the relevant charge (whether or not the land was charged at the date of the assurance) shall be taken to have created, for the benefit of the charged land, any easement or profit à prendre over any land retained by the grantor of the assurance that it is reasonable to assume, in the circumstances of the case, was within the contemplation of the parties at the date of the assurance as being included in it, or would have been within that contemplation at that time if they had adverted to the matter.

    AN tACHT FÁN nGNÍOMHAIREACHT NÁISIÚNTA UM BAINISTÍOCHT SÓCMHAINNÍ 2009

  6. #494899

    ciallaíonn “faoiseamh cánach”, i ndáil le deontóir agus bliain mheasúnachta, aon liúntas, asbhaint, lacáiste nó faoiseamh is infheidhme le linn dliteanas cánach ioncaim an deontóra don bhliain mheasúnachta dá dtugtar bronntanas a ríomh.

    “tax relief”, in relation to a donor and a year of assessment, means any allowance, deduction, abatement or relief as may be applicable in arriving at the income tax liability of the donor for the year of assessment for which a gift is made.

    AN tACHT AIRGEADAIS 2010

  7. #494904

    agus gurb é B an méid comhiomlán cánach ioncaim agus ranníocaí sláinte (is iníoctha faoin Acht um Ranníocaí Sláinte 1979) a bheadh dlite agus iníoctha ar an méid arna chinneadh de réir A don bhliain mheasúnachta arna chinneadh ar an bhforas nach bhfuil aon ioncam eile ag an deontóir seachas na díolaíochtaí ón oifig sin agus nach bhfuil aon teideal aige nó aici chun aon fhaoisimh cánach.

    and

    AN tACHT AIRGEADAIS 2010

  8. #494907

    (5) Déanfar bronntanais arna dtabhairt faoin alt seo a chur ar aghaidh chuig an oifigeach údaraithe ar cibé dátaí agus ar cibé slí is cuí leis an deontóir, lena n-áirítear buanorduithe agus aistrithe cistí leictreonacha.

    (5) Gifts made under this section shall be remitted to the authorised officer on such dates and in such manner as the donor may consider appropriate including standing orders and electronic fund transfers.

    AN tACHT AIRGEADAIS 2010

  9. #494909

    (7) I gcás go scoirfidh deontóir de bheith ina chomhalta nó ina comhalta den bhreithiúnacht nó ina bhreitheamh míleata nó ina breitheamh míleata, scoirfidh an t-alt seo d’éifeacht a bheith leis i leith aon bhronntanais a thabharfar ar an dáta sin nó dá éis.

    (7) Where a donor ceases to be a member of the judiciary or a military judge, this section shall cease to have effect in respect of any gift made on or after that date.

    AN tACHT AIRGEADAIS 2010

  10. #556652

    Ionas go gcomhlíonfar an chríoch a shann an deontóir, ba cheart ioncam sannta seachtrach a thabhairt anonn go huathoibríoch agus é a úsáid go dtí go mbeidh na hoibríochtaí go léir a bhaineann leis an gclár nó leis an ngníomhaíocht ar sannadh dóibh iad curtha i gcrích.

    In order to comply with the purpose assigned by the donor, external assigned revenue should be carried over automatically and used until all the operations relating to the programme or action to which it is assigned have been carried out.

    Rialachán (AE, Euratom) Uimh. 966/2012 ó Pharlaimint na hEorpa agus ón gComhairle an 25 Deireadh Fómhair 2012 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais agus lena n-aisghairetar Rialachán (CE, Euratom) Uimh. 1605/2002

  11. #559536

    Ionas go gcomhlíonfar an chríoch a shann an deontóir, ba cheart ioncam sannta seachtrach a thabhairt anonn go huathoibríoch agus é a úsáid go dtí go mbeidh na hoibríochtaí go léir a bhaineann leis an gclár nó leis an ngníomhaíocht ar sannadh dóibh iad curtha i gcrích.

    In order to comply with the purpose assigned by the donor, external assigned revenue should be carried over automatically and used until all the operations relating to the programme or action to which it is assigned have been carried out.

    Rialachán (AE, Euratom) Uimh. 966/2012 ó Pharlaimint na hEorpa agus ón gComhairle an 25 Deireadh Fómhair 2012 maidir leis na rialacha airgeadais is infheidhme maidir le buiséad ginearálta an Aontais agus lena n-aisghairetar Rialachán (CE, Euratom) Uimh. 1605/2002

  12. #573758

    Ríomhtar luach aistrithe sócmhainne neamhairgeadais de réir an phraghais mheasta ar a bhféadfaí an tsócmhainn, is cuma cé acu sócmhainn nua nó úsáidte a bheadh ann, a dhíol ar an margadh móide aon chostais iompair, suiteála nó aon chostais eile aistrithe úinéireachta arna dtabhú ag an deontóir, ach gan aon chostais dá sórt arna dtabhú ag an bhfaighteoir a chur san áireamh.

    The transfer value of a non-financial asset is valued according to the estimated price at which the asset, whether new or used, could be sold on the market plus any transport, installation or other costs of ownership transfer incurred by the donor but excluding any such charges incurred by the recipient.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  13. #579608

    Is éard atá i gcomhpháirtíochtaí príobháideacha poiblí (CPP) conarthaí casta fadtéarmacha idir dhá aonad, ar corparáid ceann acu de ghnáth (nó grúpa corparáidí, príobháideacha nó poiblí) dá ngairtear an t-oibreoir eacnamaíoch nó an comhpháirtí, agus ar aonad rialtais é an ceann eile dá ngairtear an deontóir.

    Public-private partnerships (PPPs) are complex, long-term contracts between two units, one of which is normally a corporation (or a group of corporations, private or public) called the operator or partner, and the other normally a government unit called the grantor.

    Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 21 Bealtaine 2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach Téacs atá ábhartha maidir leis an LEE

  14. #637206

    an fhaisnéis go léir dá dtagraítear i gCaibidil I maidir leis an deontóir baineann a sholáthair na húicítí, chomh maith lena fuilghrúpa nó torthaí tástála a sholáthraíonn ráthaíochtaí coibhéiseacha eolaíocha chun a sainaitheantas agus a tuismitheoirí a fhíorú;

    all the information referred to in Chapter I concerning the donor female that provided the oocytes as well as its blood group or test results providing equivalent scientific guarantees to verify its identity and parentage;

    Togra le haghaidh RIALACHÁIN Ó PHARLAIMINT NA hEORPA AGUS ÓN gCOMHAIRLE maidir le coinníollacha zóiteicniúla agus gineolaíocha i dtaca le trádáil ainmhithe pórúcháin agus a dtáirgí geirmeacha agus a n-allmhairiú isteach san Aontas /* COM/2014/05 final - 2014/0032 (COD) */

  15. #637211

    an fhaisnéis go léir dá dtagraítear i gCaibidil I maidir leis an deontóir baineann agus an t‑ainmhí fireann atá ag toirchiú, chomh maith lena bhfuilghrúpaí nó torthaí tástála a sholáthraíonn ráthaíochtaí coibhéiseacha eolaíocha chun a sainaitheantas agus a dtuismitheoirí a fhíorú;

    all the information referred to in Chapter I concerning the donor female and the fertilising male as well as both their blood groups or test results providing equivalent scientific guarantees to verify their identity and parentage;

    Togra le haghaidh RIALACHÁIN Ó PHARLAIMINT NA hEORPA AGUS ÓN gCOMHAIRLE maidir le coinníollacha zóiteicniúla agus gineolaíocha i dtaca le trádáil ainmhithe pórúcháin agus a dtáirgí geirmeacha agus a n-allmhairiú isteach san Aontas /* COM/2014/05 final - 2014/0032 (COD) */

  16. #667701

    Féadfar cúnamh airgeadais an Aontais a chur ar fáil freisin, i gcomhréir le Rialachán (AE, Euratom) Uimh. 966/2012, trí bhíthin ranníocaíochtaí le cistí idirnáisiúnta, réigiúnacha nó náisiúnta, amhail na cistí arna mbunú nó arna mbainistiú ag BEI, ag Ballstáit,,, ag tíortha comhpháirtíochta agus réigiúin chomhpháirtíochta nó ag eagraíochtaí idirnáisiúnta, chun cómhaoiniú a mhealladh ó líon deontóirí, nó chuig cistí arna mbunú ag deontóir amháin nó níos mó ar mhaithe le cur chun feidhme comhpháirteach tionscadal.

    The Union's financial assistance may also be provided, in accordance with Regulation (EU, Euratom) No 966/2012, through contributions to international, regional or national funds, such as those established or managed by the EIB, by Member States, by partner countries and regions or by international organisations, with a view to attracting joint financing from a number of donors, or to funds set up by one or more donors for the purpose of the joint implementation of projects.

    Rialachán (AE) Uimh. 236/2014 ó Pharlaimint na hEorpa agus ón gComhairle an 11 Márta 2014 lena leagtar síos rialacha agus nósanna imeachta coiteanna le haghaidh chur chun feidhme ionstraimí an Aontais chun an ghníomhaíocht sheachtrach a mhaoiniú

  17. #667770

    I gcás gníomhaíochtaí a chómhaoineofar le comhpháirtí nó deontóir eile nó a chuirfear chun feidhme trí Bhallstát trí bhainistíocht chomhroinnte, nó trí chiste iontaobhais a bhunóidh an Coimisiún, na tíortha a bheidh incháilithe faoi rialacha an chomhpháirtí sin, deontóra eile nó Ballstáit nó a chinnfear i ngníomh bunaidh an chiste iontaobhais, beidh na tíortha sin incháilithe freisin.

    In the case of actions jointly co-financed with a partner or other donor or implemented through a Member State in shared management, or through a trust fund established by the Commission, countries which are eligible under the rules of that partner, other donor or Member State or determined in the constitutive act of the trust fund shall also be eligible.

    Rialachán (AE) Uimh. 236/2014 ó Pharlaimint na hEorpa agus ón gComhairle an 11 Márta 2014 lena leagtar síos rialacha agus nósanna imeachta coiteanna le haghaidh chur chun feidhme ionstraimí an Aontais chun an ghníomhaíocht sheachtrach a mhaoiniú

  18. #680784

    Thairis sin, níor cheart go mbeadh feidhm ag oibleagáid den sórt sin maidir le deonacháin ar mó a luach ná EUR 1500 in aghaidh na bliana nó atá cothrom nó níos lú ná EUR 3000 mura rud é go dtoilíonn an deontóir roimh ré i scríbhinn lena bhfoilsiú.

    Furthermore, such obligation should not apply to donations the annual value of which exceeds EUR 1500 and is below or equal to EUR 3000 unless the donor has given prior written consent to the publication.

    Rialachán (AE, Euratom) Uimh. 1141/2014 ó Pharlaimint na hEorpa agus ón gComhairle an 22 Deireadh Fómhair 2014 maidir le reacht agus cistiú páirtithe polaitiúla Eorpacha agus fondúireachtaí polaitiúla Eorpacha

  19. #845527

    —Nuair a bheidh an Bord ag meas cúitimh fé Chuid IV den Acht so no cúitimh fé Chuid V den Acht so alos cirt, déanfaid é do mheas do réir mar a bheadh cothrom agus réasúnta idir deontóir toilteanach agus deonaí toilteanach ag féachaint do sna coinníollacha fé n-a ndeontar an ceart san.

    —The Board in assessing compensation under Part IV of this Act or compensation under Part V of this Act in respect of a right, shall assess the same on the basis of what would be fair nd reasonable between a willing grantor and a willing grantee having regard to the conditions subject to which such right is granted.

    Uimhir 54 de 1931: ACHT NA MIANACH AGUS NA MINEARÁL, 1931

  20. #868639

    (6) Nuair a bheidh riail-bhlianacht cheannaigh phaiste thailimh go ngéilltear ina thaobh d'iarratas fén alt san 44 á socrú ag Coimisiún na Talmhan féadfaid féachaint don mhéid (más ann do), in airgead no i luach airgid, do rinne an deonaí no an léasaí d'íoc leis an deontóir no leis an léasóir no do thabhairt do, i bhfuirm fíneála no eile, ar agus as an deontas no an léas fé n-a sealbhuítear an paiste tailimh sin do dhéanamh.

    (6) In fixing the standard purchase annuity of a parcel of land in respect of which an application under the said section 44 is granted, the Land Commission may have regard to the amount (if any) in money or money's worth paid or given by way of fine or otherwise by the grantee or lessee to the grantor or lessor on and for the making of the grant or lease under which such parcel of land is held.

    Uimhir 38 de 1933: ACHT TALMHAN, 1933

  21. #954353

    (3) Chun críche an mhargaidh bharúlaigh a luaidhtear sa dá fho-alt sin roimhe seo den alt so, is tuigthe lán-fhógra do bheith, le linn a margaidh, ag an deontóir agus ag an deonaidhe luaidhtear ionta i dtaobh gach eolais ba chead don phuiblíocht d'iniúchadh in Oifig na Suirbhéireachta Geolaighe, Baile Atha Cliath, ar ghné, luach, méid agus suidheamh na mianraí no na bhfo-cheart is abhar don chúiteamh a luaidhtear sna fo-ailt sin.

    (3) For the purpose of the hypothetical bargain referred to in the two preceding sub-sections of this section, the grantor and grantee therein referred to shall be deemed to have had, at the time of their bargain, full notice of all such information bearing on the nature, value, extent and situation of the minerals or ancillary rights, the subject of the compensation referred to in those sub-sections, as is available for public inspection in the office of the Geological Survey, Dublin.

    Uimhir 31 de 1940: ACHT FORBAIRTE MINEARÁL, 1940

  22. #1118575

    (5) Más rud é, i gcás lena mbainfidh fo-alt (4) den alt seo, go ndéanfaidh an fáltaí nó an ceannaitheoir agus an deontóir nó an díoltóir, trí fhógra i scríbhinn chun an chigire chánach, a roghnú amhlaidh i gcomhar le chéile, beidh éifeacht ag na forálacha seo a leanas:

    (5) Where, in a case falling within subsection (4) of this section, the recipient or purchaser and the donor or seller by notice in writing to the inspector of taxes jointly so elect the following provisions shall have effect:

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  23. #1118695

    Ar choinníoll, más éard é ceadúnas a dheonóidh duine a bheidh i dteideal aon chearta paitinne ceadúnas chun na cearta sin a fheidhmiú ag eisiamh an deontóra agus gach duine eile go ceann na coda eile go léir den téarma a bheidh na cearta ar marthain, go n-áireofar, chun críocha na Caibidle seo, go bhfuil an deontóir ag díol iomlán na gceart tríd sin.

    Provided that if a licence granted by a person entitled to any patent rights is a licence to exercise those rights to the exclusion of the grantor and all other persons for the whole of the remainder of the term for which the rights subsist, the grantor shall be treated for the purposes of this Chapter as thereby selling the whole of the rights.

    Uimhir 18 de 1959: AN tACHT AIRGEADAIS, 1959

  24. #1141782

    (b) beidh deontóir aon chuid den mhéid sin i dteideal, má dhéanann sé éileamh tráth nach déanaí ná dhá mhí dhéag tar éis an dáta ar a ndearnadh an scéim, chun suim is comhionann leis an gcuid sin, lúide aon chaiteachas faoina ndeachaigh iontaobhaithe an charthanais go cuí tar éis an dáta sin maidir le héilimh a bhain lena bhronntanas, a aisghabháil ón gcarthanas a gcuirfear an mhaoin chun feidhme chuige;

    ( b ) the donor of any part of that amount shall be entitled, if he makes a claim not later than twelve months after the date on which the scheme is made, to recover from the charity for which the property is applied a sum equal to that part, less any expenses properly incurred by the charity trustees after that date in connection with claims relating to his gift;

    Uimhir 17 de 1961: AN tACHT CARTHANAS, 1961

  25. #1141789

    (6) San alt seo, ach amháin a mhéid a éilíonn an comhthéacs a mhalairt, folaíonn tagairtí do dheontóir tagairtí do dhaoine a bheidh ag éileamh tríd an deontóir bunaidh nó faoi, agus folaíonn tagairtí do mhaoin a tugadh tagairtí don mhaoin a bheidh de thuras na huaire in ionannas leis an maoin a tugadh i gcéadóir nó maoin a chin ón maoin sin.

    (6) In this section, except in so far as the context otherwise requires, references to a donor include references to persons claiming through or under the original donor, and references to property given include references to the property for the time being representing the property originally given or property derived from it.

    Uimhir 17 de 1961: AN tACHT CARTHANAS, 1961

  26. #1144551

    (2) Aon leas nó sochar a bheidh ar forcoimeád don deontóir nó urraithe dó i ndáil le diúscairt lena mbainfidh fo-alt (1) den alt seo beidh sé faoi réir na bhforálacha seo a leanas:

    (2) Any interest or benefit reserved by or secured to the donor in connection with a disposition to which subsection (1) of this section applies shall be subject to the following provisions:

    Uimhir 23 de 1961: AN tACHT AIRGEADAIS, 1961

  27. #1144555

    (b) má bhí sé, maidir lena mhéid, a íoc nó a sholáthar, faoi réir rogha a bhí dílsithe in aon duine nó daoine, measfar, dá ainneoin sin, chun críocha dleacht eastáit gur leas é sa mhaoin sin is comhionann ina luach bliantúil leis an tríú cuid de chomhshuim na leas nó na sochar uile sin a fuair, a shealbhaigh nó a dhiúscair an deontóir, go hiarbhír, i gcaitheamh na trí bliana díreach roimh a bhás,

    ( b ) if it was subject as to its amount, payment or provision to a discretion vested in any person or persons, it shall nevertheless be deemed for the purposes of estate duty to be an interest in that property equivalent in annual value to one-third of the aggregate of all such interests or benefits actually received, enjoyed or disposed of by the donor during the three years immediately preceding his death,

    Uimhir 23 de 1961: AN tACHT AIRGEADAIS, 1961

  28. #1168516

    ciallaíonn “ceadúnas eisiatach” ceadúnas i scríbhinn, sínithe ag úinéir nó úinéir ionchais cóipchirt nó thar a cheann, ag údarú don cheadúnaí, d'eisiamh gach duine eile, lena n-áirítear deontóir an cheadúnais, ceart a fheidhmiú dob infheidhmithe go heisiatach (ar leith ón gceadúnas), de bhua an Achta seo, ag úinéir an chóipchirt, agus forléireofar dá réir sin “ceadúnaí eisiatach”;

    "exclusive licence" means a licence in writing, signed by or on behalf of an owner or prospective owner of copyright, authorising the licensee, to the exclusion of all other persons, including the grantor of the licence, to exercise a right which by virtue of this Act would (apart from the licence) be exercisable exclusively by the owner of the copyright, and "exclusive licensee" shall be construed accordingly;

    Uimhir 10 de 1963: AN tACHT CÓIPCHIRT, 1963

  29. #1225561

    (5) Más rud é, i gcás lena mbaineann fo-alt (4), go ndéanfaidh an fáltaí nó an ceannaitheoir agus an deontóir nó an díoltóir, trí fhógra i scríbhinn chun an chigire, a roghnú amhlaidh i gcomhar le chéile, beidh éifeacht ag na forálacha seo a leanas:

    (5) Where, in a case falling within subsection (4), the recipient or purchaser and the donor or seller by notice in writing to the inspector jointly so elect the following provisions shall have effect:

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  30. #1225678

    Ar choinníoll, más éard é ceadúnas a dheonóidh duine a bheidh i dteideal aon chearta paitinne ceadúnas chun na cearta sin a fheidhmiú ag eisiamh an deontóra agus gach duine eile go ceann na coda eile go léir den téarma a bheidh na cearta ar marthain, go measfar chun críocha na Caibidle seo, an deontóir do dhíol iomlán na gceart tríd sin.

    Provided that if a licence granted by a person entitled to any patent rights is a licence to exercise those rights to the exclusion of the grantor and all other persons for the whole of the remainder of the term for which the rights subsist, the grantor shall be treated for the purposes of this Chapter as thereby selling the whole of the rights.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  31. #1292231

    (2) I gcás bronntanais i socraíocht, inchúlghairthe nó neamhinchúlghairthe, is diúscairt é ar an maoin uile a ndéanann maoin shocraithe de tríd sin d'ainneoin leas éigin a bheith ag an deontóir mar thairbhí faoin tsocraíocht agus d'ainneoin gur iontaobhaí é nó gur iontaobhaí aonair é ar an tsocraíocht.

    (2) A gift in settlement, whether revocable or irrevocable, shall be a disposal of the entire property thereby becoming settled property notwithstanding that the donor has some interest as a beneficiary under the settlement and notwithstanding that he is a trustee, or the sole trustee, of the settlement.

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  32. #1293052

    (a) deonú rogha i gcás ina gcuireann an deontóir de cheangal air féin sócmhainn nach dá chuid féin a dhíol, agus, mar gheall ar an rogha a thréigean, nach dtarlóidh go mbeidh sí dá chuid féin aige choíche, agus

    ( a ) the grant of an option in the case where the grantor binds himself to sell an asset he does not own, and because the option is abandoned, never has occasion to own, and

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  33. #1293064

    (3) Ní hionann feidhmiú nó tréigean rogha ag an duine a bheidh i dteideal í a fheidhmiú de thuras na huaire agus diúscairt sócmhainne ag an duine sin, ach má fheidhmítear rogha, ansin, déileálfar mar idirbheart amháin le fáil na rogha (cibé acu is go díreach ón deontóir é nó nach ea) agus leis an idirbheart a rinne an duine a d'fheidhmigh an rogha ag feidhmiú a chearta faoin rogha agus dá réir sin—

    (3) The exercise or abandonment of an option by the person for the time being entitled to exercise it shall not constitute the disposal of an asset by that person, but if an option is exercised, then the acquisition of the option (whether directly from the grantor or not) and the transaction entered into by the person exercising the option in exercise of his rights under the option shall be treated as a single transaction and accordingly—

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  34. #1293070

    (4) I ndáil le rogha a dhiúscairt ar mhodh aistrithe is rogha a chuireann de cheangal ar an deontóir scaireanna nó urrúis a bhfuil margadhluach luaite dóibh ar stocmhargadh sa Stát nó in áit eile a dhíol nó a cheannach, measfar gurb éard í an rogha sócmhainn chnaoiteach a éagann nuair a éagann an ceart an rogha a fheidhmiú, nó nuair a chailleann an rogha a luach, cibé acu is luaithe a tharlaíonn, ach sin gan dochar do na forálacha i Sceideal 1 a bhaineann le sócmhainní chnaoiteacha a fheidhmiú maidir le roghanna de chineálacha eile.

    (4) In relation to the disposal by way of transfer of an option binding the grantor to sell or buy shares or securities which have a quoted market value on a stock exchange in the State or elsewhere, the option shall be regarded as a wasting asset the life of which ends when the right to exercise the option ends, or when the option becomes valueless, whichever is the earlier, but without prejudice to the application of the provisions in Schedule 1 relating to wasting assets to other descriptions of options.

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  35. #1293086

    (7) I gcás rogha a bhaineann le scaireanna nó urrúis, beidh feidhm ag an alt seo faoi réir forálacha mhír 13 de Sceideal 1 agus, dá réir sin, féadfar, i ndáil leis an deontóir nó i ndáil leis an duine atá i dteideal an rogha a fheidhmiú, a mheas gur rogha í a bhaineann le cuid de shealbhán scaireanna nó urrús mar a mhínítear sa mhír sin 13.

    (7) In the case of an option relating to shares or securities, this section shall apply subject to the provisions of paragraph 13 of Schedule 1 and accordingly the option may be regarded in relation to the grantor or in relation to the person entitled to exercise the option, as relating to part of a holding of shares or securities as defined in the said paragraph 13.

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  36. #1293088

    (8) Beidh feidhm ag an alt seo maidir le rogha a chuireann de cheangal ar an deontóir díol agus ceannach ionann is dá mba dhá rogha ar leithligh í agus leath na comaoine a bheith curtha i leith gach rogha díobh.

    (8) This section shall apply in relation to an option binding the grantor both to sell and to buy as if it were two separate options with half the consideration attributed to each.

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  37. #1293090

    (9) San alt seo folaíonn tagairtí do rogha tagairtí do rogha a chuireann de cheangal ar an deontóir léas a dheonú ar phréimh, nó idirbheart eile a dhéanamh nach díol, agus déanfar tagairtí do dhíol agus do cheannach de bhun rogha a fhorléiriú dá réir sin.

    (9) In this section references to an option include references to an option binding the grantor to grant a lease for a premium, or enter into any other transaction which is not a sale, and references to buying and selling in pursuance of an option shall be construed accordingly.

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  38. #1294132

    (6) Sa mhír seo folaíonn tagairtí do bhronntanas tagairtí d'aon idirbheart seachas idirbheart i modh margán ar neamhthuilleamaí a mhéid a aistríonn airgead nó luach airgid faoin idirbheart gan comaoin iomlán in airgead nó i luach airgid, agus forléireofar “deontóir” agus “deontaí” dá réir sin;

    (6) In this paragraph references to a gift include references to any transaction otherwise than by way of a bargain made at arm's length so far as money or money's worth passes under the transaction without full consideration in money or money's worth, and "donor" and "donee" shall be construed accordingly;

    Uimhir 20 de 1975: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL, 1975

  39. #1303181

    Ar choinníoll, más éard é ceadúnas a dheonóidh duine a bheidh i dteideal aon chearta paitinne ceadúnas na cearta sin a fheidhmiú ag eisiamh an deontóra agus gach duine eile go ceann a mbeidh fágtha den téarma a mhairfidh na cearta, go meastar, chun críocha na Caibidle seo, an deontóir do dhíol iomlán na gceart tríd sin.

    Provided that if a licence granted by a person entitled to any patent rights is a licence to exercise those rights to the exclusion of the grantor and all other persons for the whole of the remainder of the term for which the rights subsist, the grantor shall be treated for the purposes of this Chapter as thereby selling the whole of the rights.

    Uimhir 7 de 1976: AN tACHT CÁNACH CORPARÁIDE, 1976

  40. #1313676

    (6) Ní ghlacfaidh an Bord aon bhronntanas de bhun fho-alt (3) (k) den alt seo má bhíonn na hiontaobhais agus na coinníollacha a chuirfidh an deontóir ag gabháil lena ghlacadh ar neamhréir le feidhmeanna an Bhoird.

    (6) The Board shall not accept any gift purusant to subsection (3) (k) of this section if the trusts and conditions attached by the donor to its acceptance are inconsistent with the functions of the Board.

    Uimhir 30 de 1976: AN tACHT GÁIS, 1976

  41. #1327558

    ciallaíonn “dáta iomchuí”, i ndáil le pearsa aonair (is deontóir nó céile deontóra), an dáta (is dáta nach luaithe ná an lú lá de Mheán Fómhair, 1974) a fhágann sé an Stát chun cónaí (seachas cónaí ócáideach) lasmuigh den Stát;

    "relevant date", in relation to an individual (being a donor or spouse of a donor), means the date (being a date not earlier than the 1st day of September, 1974) on which he leaves the State for the purpose of residence (other than occasional residence) outside the State;

    Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977

  42. #1327564

    (a) i ndáil le deontóir, cuairteanna aige ar an Stát tar éis an dáta iomchuí chun comhairle a thabhairt i dtaobh bainistí na maoine is ábhar don bhronntanas, ar cuairteanna iad is giorra san iomlán ná 182 lá in aon bhliain mheasúnachta ina ndéantar iad, agus

    ( a ) in relation to a donor, visits by him to the State after the relevant date for the purpose of advising on the management of the property which is the subject of the gift, being visits that are, in the aggregate, less than 182 days in any year of assessment in which they are made, and

    Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977

  43. #1327568

    (2) I gcás duine (is deontóir nó céile deontóra) a bheith, i ndáil le haon bhliain mheasúnachta, ina chónaí i dtír lasmuigh den Stát chun críocha cánach sa tír sin agus é a bheith inchurtha faoin gcáin sin gan aon teorainn maidir le hinmhuirearacht, ansin, d'ainneoin aon ní dá mhalairt sna hAchtanna Cánach—

    (2) Where, for any year of assessment, a person (being a donor or the spouse of a donor) is resident in a country outside the State for the purposes of tax in that country and is chargeable to that tax without any limitation as to chargeability, then, notwithstanding anything to the contrary in the Tax Acts—

    Uimhir 18 de 1977: AN tACHT AIRGEADAIS, 1977

  44. #1343482

    (a) earraí a thabhairt de bhronntanas i gcúrsa nó ag bisiú an ghnó (seachas mar bhronntanas is cuid de shraith bronntanas nó de bhronntanais chomhleanúnacha don duine céanna) nach mó a gcostas ar an deontóir ná suim a bheidh sonraithe chun na críche sin i rialacháin,

    ( a ) a gift of goods made in the course or furtherance of the business (otherwise than as one forming part of a series or succession of gifts made to the same person) the cost of which to the donor does not exceed a sum specified for that purpose in regulations,

    Uimhir 34 de 1978: AN tACHT CÁNACH BREISLUACHA (LEASÚ), 1978

  45. #1345149

    —Féadfaidh an Bord bronntanais airgid, talún nó maoine eile a ghlacadh ar cibé iontaobhais agus coinníollacha (más ann) a shonróidh an deontóir, ach ní ghlacfaidh sé bronntanas má bhíonn aon choinníoll den sórt sin ar neamhréir le feidhmeanna an Bhoird.

    —The Board may accept gifts of money, land or other property on such trusts and conditions (if any) as may be specified by the donor, but shall not accept a gift if any such condition is inconsistent with the functions of the Board.

    1978-PUB-The

  46. #1346299

    —Féadfaidh an tÚdarás bronntanais airgid, talún nó maoine eile a ghlacadh ar cibé iontaobhais agus coinníollacha (más ann) a shonróidh an deontóir, ach ní ghlacfaidh sé bronntanas má bhíonn aon choinníoll den sórt sin ar neamhréir le feidhmeanna an Údaráis.

    —An tÚdarás may accept gifts of money, land or other property on such trusts and conditions (if any) as may be specified by the donor, but shall not accept a gift if any such condition is inconsistent with the functions of an tÚdarás.

    Uimhir 5 de 1979: AN tACHT UM ÚDARÁS NA GAELTACHTA, 1979

  47. #1382533

    (a) gur tugadh an bronntanas faoi réir an choinníll go dtabharfaí ar ais é ar iarratas ón deontóir nó óna ionadaí pearsanta más rud é, ar chúis ar bith seachas bás an deontóra, nach ndéanfar an pósadh, nó

    ( a ) was given subject to the condition that it should be returned at the request of the donor or his personal representative if the marriage does not take place for any reason other than the death of the donor, or

    Uimhir 22 de 1981: AN tACHT UM AN DLÍ TEAGHLAIGH, 1981

  48. #1434033

    2.—(1) Ar iarratas ó chomhlacht corpraithe (dá ngairtear “an deontóir” sa Sceideal seo) a mbeidh scéim scair-rogha bunaithe aige, ceadóidh na Coimisinéirí Ioncaim an scéim más deimhin leo go gcomhlíonann sí ceanglais an Sceidil seo, ach ní cheadóidh siad í más dealraitheach dóibh go bhfuil gnéithe den scéim nach bhfuil riachtanach, ná nach ngabhann le réasún, le sochair i bhfoirm cearta chun scaireanna a fháil a chur ar fáil d'fhostaithe agus do stiúrthóirí.

    2. (1) On the application of a body corporate (in this Schedule referred to as "the grantor") which has established a share option scheme, the Revenue Commissioners shall approve the scheme if they are satisfied that it fulfils the requirements of this Schedule, but shall not approve it if it appears to them that there are features of the scheme which are neither essential nor reasonably incidental to the purpose of providing for employees and directors benefits in the nature of rights to acquire shares.

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  49. #1434037

    (3) I gcás ina mbeidh rialú ag an deontóir ar chuideachta nó ar chuideachtaí eile, féadfar a rá sa scéim go mbaineann sí leis na cuideachtaí go léir a bhfuil rialú aige orthu, nó go mbaineann sí le haon cheann acu, agus “grúpscéim” a ghairfear sa Sceideal seo de scéim a ndeirtear inti go mbaineann sí amhlaidh.

    (3) Where the grantor has control of another company or companies, the scheme may be expressed to extend to all or any of the companies of which it has control and in this Schedule a scheme which is expressed so to extend is referred to as a "group scheme".

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986

  50. #1434039

    (4) Ciallaíonn “cuideachta rannpháirteach”, i ndáil le grúpscéim. an deontóir nó aon chuideachta eile a ndeirtear sa scéim go mbaineann sí leis nó léi de thuras na huaire.

    (4) In relation to a group scheme "participating company" means the grantor or any other company to which for the time being the scheme is expressed to extend.

    Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986