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4,413 results in 521 documents

  1. #1266602

    8.—(1) I gcás ina ndearnadh léas a dheonú d'athnuachan léasa a chuaigh in éag nó a géilleadh roimh an 31ú lá de Mhárta, 1931, agus a bheadh, dá mba rud é go raibh Acht 1958 i bhfeidhm an tráth sin, ina léas foirgníochta nó ina léas dílseánaigh de réir bhrí an Achta sin agus go ndearnadh an léas athnuaite nó an léas nua sin, cibé acu é, a dheonú—

    8. —(1) Where a lease was granted in renewal of a lease which expired or was surrendered before the 31st day of March, 1931, and which, if the Act of 1958 were then in force, would have been a building lease or a proprietary lease within the meaning of that Act, and that renewed lease or new lease, as the case may be, was granted—

    Number 30 of 1971: LANDLORD AND TENANT (AMENDMENT) ACT, 1971

  2. #1337860

    (4) Is léas lena mbaineann an Chuid seo an léas foirgnithe. Tionóntaí Bliantúla [EN]

    (4) The built-on lease shall be a lease to which this Part applies.

    Number 16 of 1978: LANDLORD AND TENANT (GROUND RENTS) (NO. 2) ACT, 1978

  3. #1360469

    —(1) San Acht seo ciallaíonn “léas frithdhílse” léas faoin gCuid seo.

    —(1) In this Act "reversionary lease" means a lease under this Part.

    Number 10 of 1980: LANDLORD AND TENANT (AMENDMENT) ACT, 1980

  4. #1360511

    (2) Ní bheidh teideal ag duine chun léasa fhrithdhílse má dheimhníonn údarás pleanála, ar páirtí riachtanach i ndeonú an léasa é, don Chúirt, i gcás inar léas ar iomlán na talún an léas frithdhílse, gurb é áit a bhfuil an talamh nó aon chuid den talamh i limistéar a dtaispeánann an plean forbartha ina leith cuspóirí chun é a fhorbairt nó a athnuachan mar limistéar a dtarlaíonn dó a bheith ina limistéar neamhfhóinteach nó, i gcás inarbh léas ar chuid den talamh an léas frithdhílse, gurb é áit a bhfuil an chuid sin nó aon chuid den chuid sin i limistéar den sórt sin.

    (2) A person shall not be entitled to a reversionary lease where a planning authority, being a necessary party to the granting of the lease, satisfies the Court that, in case the reversionary lease would be a lease of the whole of the land, the land or any part of the land is situate in an area in respect of which the development plan indicates objectives for its development or renewal as being an obsolete area or that, in case the reversionary lease would be a lease of part of the land, that part or any part of that part is situate in such an area.

    Number 10 of 1980: LANDLORD AND TENANT (AMENDMENT) ACT, 1980

  5. #1360572

    Léas frithdhílse a bheith ina ghreamacht ar sheanléas. [1958, a.19]

    Reversionary lease a graft on former lease.

    Number 10 of 1980: LANDLORD AND TENANT (AMENDMENT) ACT, 1980

  6. #1380397

    “ciallaíonn ‘léas iomchuí’ léas ar leas frithdhílse an leas iomchuí ina leith;”.

    "'relevant lease' means a lease to which the relevant interest is reversionary;".

    Number 16 of 1981: FINANCE ACT, 1981

  7. #1420857

    ciallaíonn “léas cáilitheach” léas ar thalamh feirmeoireachta—

    "qualifying lease" means a lease of farm land which—

    Number 10 of 1985: FINANCE ACT, 1985

  8. #2320525

    Ní léas gearrthéarmach é léas a bhfuil rogha ar cheannach ann.

    A lease that contains a purchase option is not a short-term lease.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  9. #2320526

    Ní áirítear speansas i ndáil le híocaíochtaí léasa inathraitheacha le tomhas na ndliteanas léasa

    Expense relating to variable lease payments not included in measurement of lease liabilities

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  10. #2322240

    Ioncam a bhaineann le híocaíochtaí léasa athraitheacha nach n-áirítear le tomhas na glaninfheistíochta sa léas airgeadais é.

    Income relating to variable lease payments not included in measurement of net investment in finance lease

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  11. #2324393

    An oll-infheistíocht sa léas airgeadais arna lascainiú ag an ráta úis atá intuigthe sa léas.

    The gross investment in the finance lease discounted at the interest rate implicit in the lease.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  12. #2326151

    Réiteach íocaíochtaí leasa neamhlascainithe le glan-infheistíocht i léas airgeadais [abstract]

    Reconciliation of undiscounted lease payments to net investment in finance lease [abstract]

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  13. #2596308

    Ní léas gearrthéarmach é léas a bhfuil rogha ar cheannach ann.

    A lease that contains a purchase option is not a short-term lease.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  14. #2596309

    Ní áirítear speansas i ndáil le híocaíochtaí léasa inathraitheacha le tomhas na ndliteanas léasa

    Expense relating to variable lease payments not included in measurement of lease liabilities

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  15. #2598023

    Ioncam a bhaineann le híocaíochtaí léasa athraitheacha nach n-áirítear le tomhas na glaninfheistíochta sa léas airgeadais é.

    Income relating to variable lease payments not included in measurement of net investment in finance lease

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  16. #2600171

    An oll-infheistíocht sa léas airgeadais arna lascainiú ag an ráta úis atá intuigthe sa léas.

    The gross investment in the finance lease discounted at the interest rate implicit in the lease.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  17. #2601928

    Réiteach íocaíochtaí leasa neamhlascainithe le glan-infheistíocht i léas airgeadais [abstract]

    Reconciliation of undiscounted lease payments to net investment in finance lease [abstract]

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  18. #2988734

    13 Maidir le conradh ina bhfuil comhpháirt léasa agus comhpháirt bhreise léasa nó neamhléasa amháin nó níos mó, leithdháilfidh léasaí an chomaoin sa chonradh ar gach comhpháirt léasa ar bhonn phraghas coibhneasta neamhspleách chomhpháirt an léasa agus ar bhonn phraghas neamhspleách comhiomlán na gcomhpháirteanna neamhléasa.

    13 For a contract that contains a lease component and one or more additional lease or non-lease components, a lessee shall allocate the consideration in the contract to each lease component on the basis of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-lease components.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  19. #2988763

    aon íocaíocht léasa a rinneadh ar an dáta tosaithe nó roimhe, lúide aon dreasacht léasa a fuarthas;

    any lease payments made at or before the commencement date, less any lease incentives received;

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  20. #2988814

    42 Déanfaidh léasaí dliteanas an léasa a atomhais trí na híocaíochtaí léasa athbhreithnithe a lascainiú, más amhlaidh ceachtar de na nithe seo a leanas:

    42 A lessee shall remeasure the lease liability by discounting the revised lease payments, if either:

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  21. #2988823

    44 Tabharfaidh léasaí cuntas ar mhodhnú léasa mar léas ar leithligh más amhlaidh an dá rud seo a leanas:

    44 A lessee shall account for a lease modification as a separate lease if both:

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  22. #2988828

    téarma léasa an léasa mhodhnaithe a chinneadh lena gcuirtear míreanna 18–19 i bhfeidhm; agus

    determine the lease term of the modified lease applying paragraphs 18–19; and

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  23. #2988829

    dliteanas an léasa a thomhas trí na híocaíochtaí léasa athbhreithnithe a lascainiú trí ráta lascaine athbhreithnithe a úsáid.

    remeasure the lease liability by discounting the revised lease payments using a revised discount rate.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  24. #2988866

    an costas a bhaineann le híocaíochtaí léasa athraitheacha nach n-áirítear le tomhas na ndliteanas léasa é;

    the expense relating to variable lease payments not included in the measurement of lease liabilities;

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  25. #2988921

    Tomhas tosaigh íocaíochtaí an léasa a áirítear i nglaninfheistíocht an léasa

    Initial measurement of the lease payments included in the net investment in the lease

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  26. #2988962

    87 Tabharfaidh léasóir cuntas ar mhodhnú ar léas oibríochta mar léas nua ó dháta éifeachta an mhodhnaithe, ag breithniú aon íocaíochtaí léasa réamhíoctha nó faibhrithe a bhaineann leis an léas bunaidh mar chuid de na híocaíochtaí léasa i leith an léasa nua.

    87 A lessor shall account for a modification to an operating lease as a new lease from the effective date of the modification, considering any prepaid or accrued lease payments relating to the original lease as part of the lease payments for the new lease.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  27. #2988981

    Déanfaidh léasóir na híocaíochtaí léasa neamhlascainithe a réiteach leis an nglaninfheistíocht sa léas.

    A lessor shall reconcile the undiscounted lease payments to the net investment in the lease.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  28. #2989032

    na n-íocaíochtaí léasa is infhaighte ag an léasóir faoi léas airgeadais; agus

    the lease payments receivable by a lessor under a finance lease; and

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  29. #2989054

    Ní áirítear íocaíochtaí a leithdháiltear ar chomhpháirteanna neamhléasta in íocaíochtaí léasa.

    Lease payments do not include payments allocated to non-lease components.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  30. #2989064

    An oll-infheistíocht sa léas airgeadais arna lascainiú ag an ráta úis atá intuigthe sa léas.

    The gross investment in the lease discounted at the interest rate implicit in the lease.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  31. #2989076

    Léas a bhfuil, ar an dáta tosaithe, téarma léasa 12 mhí nó níos lú aige.

    A lease that, at the commencement date, has a lease term of 12 months or less.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  32. #2989077

    Ní léas gearrthéarmach é léas a bhfuil rogha ar cheannach ann.

    A lease that contains a purchase option is not a short-term lease.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  33. #2989224

    B42 Áirítear le híocaíochtaí léasa aon íocaíochtaí léasa shocraithe in-substainte.

    B42 Lease payments include any in-substance fixed lease payments.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  34. #2989276

    méid coibhneasta na n-íocaíochtaí léasa roghnacha maidir le híocaíochtaí socraithe;

    the relative magnitude of optional lease payments to lease payments;

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  35. #2989342

    Ceadaítear do léasaí na bearta praiticiúla seo a chur i bhfeidhm ar bhonn i gcomhréir le riachtanais an léasa aonair:

    A lessee is permitted to apply these practical expedients on a lease-by-lease basis:

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  36. #2998032

    An dáta a thosaíonn an léas reatha má roghnaítear 'tá' sa réimse 'Comhaontú léasa'.

    Date that the current lease starts if 'yes' is selected in the field 'Lease agreement'.

    Commission Implementing Regulation (EU) 2023/2083 of 26 September 2023 laying down implementing technical standards for the application of Article 16(1) of Directive (EU) 2021/2167of the European Parliament and of the Council with regard to the templates to be used by credit institutions for the provision to buyers of information on their credit exposures in the banking book (Text with EEA relevance)

  37. #2998033

    An dáta a chríochnaíonn an léas reatha má roghnaítear 'tá' sa réimse 'Comhaontú léasa'.

    Date that the current lease ends if 'yes' is selected in the field 'Lease agreement'.

    Commission Implementing Regulation (EU) 2023/2083 of 26 September 2023 laying down implementing technical standards for the application of Article 16(1) of Directive (EU) 2021/2167of the European Parliament and of the Council with regard to the templates to be used by credit institutions for the provision to buyers of information on their credit exposures in the banking book (Text with EEA relevance)

  38. #2998034

    Sonraí faoi aon chlásal scortha léasa má roghnaítear 'tá' sa réimse 'Comhaontú léasa'.

    Details of any lease break clause(s) if 'yes' is selected in the field 'Lease agreement'.

    Commission Implementing Regulation (EU) 2023/2083 of 26 September 2023 laying down implementing technical standards for the application of Article 16(1) of Directive (EU) 2021/2167of the European Parliament and of the Council with regard to the templates to be used by credit institutions for the provision to buyers of information on their credit exposures in the banking book (Text with EEA relevance)

  39. #1276737

    Cumhacht an Bhoird chun orduithe dílseacháin áirithe a dhéanamh i ndáil le léasanna de bhun an Leases for Schools (Ireland) Act, 1881, agus léasanna eile chun críocha carthanúla. 1881, c. 65.

    Power of Board to make certain vesting orders in relation to leases pursuant to Leases for Schools (Ireland) Act, 1881, and other leases for charitable purposes.

    Number 13 of 1973: CHARITIES ACT, 1973

  40. #467518

    "ciallaíonn ‘léas cáilitheach’, faoi réir fho-ailt (1A) agus (8), léas i leith áitribh cháilithigh arna dheonú sa tréimhse cháilitheach, nó laistigh den tréimhse bliana ón lá díreach tar éis dheireadh na tréimhse cáilithí, ar théarmaí tráchtála bona fide ag léasóir do léasaí nach bhfuil bainteach leis an léasóir, ná le haon duine eile atá i dteideal cíosa i leith an áitribh cháilithigh, cibé acu faoin léas sin nó faoi aon léas eile ach, d’ainneoin an méid sin roimhe seo, maidir le léas a bheadh thairis sin ina léas cáilitheach, ní léas den sórt sin a bheidh ann má dheonaítear é i leith foirgnimh nó déanmhais de réir bhrí mhír (a)(iii) den mhíniú ar ‘áitreabh cáilitheach’ a bhfuil a láithreán go hiomlán laistigh de limistéar—

    "'qualifying lease' means, subject to subsections (1A) and (8), a lease in respect of a qualifying premises granted in the qualifying period, or within the period of one year from the day next after the end of the qualifying period, on bona fide commercial terms by a lessor to a lessee not connected with the lessor, or with any other person entitled to a rent in respect of the qualifying premises, whether under that lease or any other lease but, notwithstanding the foregoing, a lease which would otherwise be a qualifying lease shall not be such a lease if granted in respect of a building or structure within the meaning of paragraph (a)(iii) of the definition of ‘qualifying premises’ the site of which is wholly within an area—

    FINANCE ACT, 1999

  41. #492576

    (i) is éard a bheidh sa mhéid a bheidh le hasbhaint le linn na brabúis nó na gnóchain a ríomh a bheidh le muirearú i leith cánach faoi Chás 1 de Sceideal D d’aon tréimhse inmhuirearaithe de chuid an léasaí i ndáil le híocaíochtaí léasa a bheidh le híoc i leith an léasa airgeadais, an méid, i leith na n-íocaíochtaí léasa sin, a d’asbhainfí i gcuntas sochair agus dochair don tréimhse sin de réir an chleachtais cuntasaíochta a bhfuil glacadh coitianta leis, agus dá réir sin, is éard a bheidh sa mhéid comhiomlán (dá ngairtear an ‘méid comhiomlán is inasbhainte’ i bhfomhír (ii)) a bheidh le hasbhaint, le linn na brabúis nó na gnóchain a bheidh le muirearú i leith cánach faoi Chás 1 de Sceideal D d’aon tréimhse inmhuirearaithe de chuid an léasaí i ndáil le híocaíochtaí léasa a bheidh le híoc i leith an léasa agus thar théarma an léasa a ríomh, an méid, i ndáil leis na híocaíochtaí léasa sin, a d’asbhainfí, de réir an chleachtais cuntasaíochta a bhfuil glacadh coitianta leis, sa chuntas sochair agus dochair thar théarma an léasa, agus

    (i) the amount to be deducted in computing the profits or gains to be charged to tax under Case 1 of Schedule D for any chargeable period of the lessee in relation to lease payments to be paid in respect of the finance lease, shall be the amount in respect of those lease payments which in accordance with generally accepted accounting practice would be deducted in a profit and loss account for that period, and accordingly, the aggregate amount (referred to in subparagraph (ii) as the ‘aggregate deductible amount’) to be deducted in computing the profits or gains to be charged to tax under Case 1 of Schedule D for any chargeable period of the lessee in relation to lease payments to be paid in respect of and over the term of the lease, shall be the amount in relation to those lease payments which in accordance with generally accepted accounting practice would be deducted in the profit and loss account over the term of the lease, and

    FINANCE ACT 2010

  42. #969824

    (d) fo-léas, ar chuid den talamh lena mbainfidh léas leathtógála, do bheadh, ar thuitim dó, ina léas dhílse mar a mínítear san i bhfo-alt (2) d'alt 46 den Phríomh-Acht dá mbeadh an léas leath-tógála ina léas tógála mar a mínítear san i bhfo-alt (1) den alt san arna leasú leis an Acht so, is tuigthe é bheith, ar thuitim dó, agus go raibh sé, o dháta an Achta so do rith no o thosach an téarma a haistrítear leis an bhfo-léas san (pé aca is déanaighe), ina léas dhílse mar a mínítear san amhlaidh mar adubhradh, agus beidh feidhm agus éifeacht ag Cuid V den Phríomh-Acht maidir leis dá réir sin, agus chuige sin is tuigthe maidir leis an léas leathtógála gurb é an léas tógála é dar fo-léas an fo-léas san.

    ( d ) a sublease of part of the land comprised in the partly-built lease, which would, at the expiration thereof, be a proprietary lease as defined in sub-section (2) of section 46 of the Principal Act if the partly-built lease were a building lease as defined in sub-section (1) of that section as amended by this Act, shall be deemed to be at the said expiration and to have been from the passing of this Act or the commencement of the term demised by such sublease (whichever is the later) a proprietary lease as so defined as aforesaid, and Part V of the Principal Act shall apply and have effect in relation thereto accordingly, and for that purpose the partly-built lease shall be deemed to be the building lease of which the said sublease is a sublease.

    Number 10 of 1943: LANDLORD AND TENANT (AMENDMENT) ACT, 1943

  43. #969868

    (2) Má rinneadh, tar éis dáta an Phríomh-Achta do rith agus roimh dháta an Achta so do rith, léas (dá ngairmtear an léas foirceannta sa bhfo-alt so) d'fhoirceannadh (roimh thuitim dó le himeacht aimsire) trí dhí-shealbhú mar gheall ar neamh-íoc-cíosa no briseadh cumhnanta no eile no tríd an léasóir d'fheidhmiú comhachta ath-iontrála mar gheall ar bhriseadh cumhnanta no coinníll a bhí sa léas foirceannta, agus ná raibh an léas foirceannta, ar dháta a fhoirceannta, ina léas tógála mar a mínítear san i bhfo-alt (1) d'alt 46 den Phríomh-Acht ach go mbeadh sé, dá mbeadh an tAcht so i bhfeidhm ar an dáta san, ina léas tógála mar a mínítear san sa bhfo-alt san (1) arna leasú leis an Acht so no ina léas leath-tógála do réir bhrí an ailt deiridh sin roimhe seo, beidh feidhm agus éifeacht ag na forálacha so leanas, sé sin le rá:—

    (2) Where a lease (in this sub-section referred to as the terminated lease) was, after the passing of the Principal Act and before the passing of this Act, terminated (before the expiration thereof by effluxion of time) by ejectment for non-payment of rent, breach of covenant, or otherwise, or by the exercise by the lessor of a power of re-entry for breach of a covenant or a condition contained in the terminated lease, and the terminated lease was not, at the date of its termination, a building lease as defined in sub-section (1) of section 46 of the Principal Act but would, if this Act had been in force on that date, have been either a building lease as defined in the said sub-section (1) as amended by this Act or a partly-built lease within the meaning of the next preceding section, the following provisions shall apply and have effect, that is to say:—

    Number 10 of 1943: LANDLORD AND TENANT (AMENDMENT) ACT, 1943

  44. #1098673

    —(1) Duine a mbeidh teideal aige de thuras na huaire chun léas frithdhílse d'fháil faoin Acht seo, beidh, tar éis éag dá léas, teideal aige, mar thionónta dá neas-léasóir, an t-áitreabh a forléasadh leis an léas a theachtadh go dtí go ndearbhófar, faoi alt 15 den Acht seo, nach bhfuil teideal aige chun léas frithdhílse d'fháil nó go dtí go mbeidh léas frithdhílse forghníomhaithe ag a neas-léasóir, agus ag cibé uas-léasóir nó uas-léasóirí (más ann) is gá, i dtéarmaí ar a gcomhaontófar idir na páirtithe nó a shocrós an Chúirt agus, i rith na tréimhse sin, teachtfaidh an léasaí an t-áitreabh ar théarmaí an léasa éagtha (a mhéid is infheidhme iad), faoi réir aon chúitimh a bhéarfar nó coigeartuithe a déanfar faoin léas frithdhílse má deontar dó é.

    —(1) A person who is for the time being entitled to obtain a reversionary lease under this Act shall, after the expiration of his lease, be entitled to hold, as tenant to his immediate lessor, the premises demised by the lease until either he is declared, under section 15 of this Act, not to be entitled to obtain a reversionary lease or a reversionary lease is executed by his immediate lessor, and such (if any) superior lessors as may be necessary, in terms agreed upon between the parties or settled by the Court and, during such period, the lessee shall hold the premises on the terms (so far as applicable) of the expired lease, subject to any recoupments or adjustments that may be made under the reversionary lease if granted to him.

    Number 2 of 1958: LANDLORD AND TENANT (REVERSIONARY LEASES) ACT, 1958

  45. #1293782

    (3) I gcás ina dtugann aon cheann de théarmaí an léasa (cibé acu le forghéilleadh nó le haon ní eile a bhaineann sé) nó aon imthosca eile nach dealraitheach go leanfaidh an léas thar dháta roimh éag do théarma an léasa, ní mheasfar an léas a bheith deonaithe in aghaidh téarma is faide ná téarma dar críoch an dáta sin agus tá feidhm ag an bhfomhír seo go háirithe i gcás foráil a bheith sa léas chun an cíos a mhéadú tar éis dáta shonraithe, nó chun go mbeadh oibleagáidí an léasaí níos dochraidigh in aon slí eile tar éis dáta shonraithe, ach foráil a bheith ann freisin chun an léas a fhoirceannadh ar an dáta sin trí fhógra ón léasaí, agus go dtugann na forálacha sin gur dealraitheach nach leanfaidh an léas thar an dáta sin.

    (3) Where any of the terms of the lease (whether relating to forfeiture or to any other matter) or any other circumstances render it unlikely that the lease will continue beyond a date falling before the expiration of the term of the lease, the lease shall not be treated as having been granted for a term longer than one ending on that date and this subparagraph applies in particular where the lease provides for the rent to be increased after a given date, or for the lessee's obligations to become in any other respect more onerous after a given date, but includes provision for the determination of the lease on that date by notice given by the lessee, and those provisions render it unlikely that the lease will continue beyond that date.

    Number 20 of 1975: CAPITAL GAINS TAX ACT, 1975

  46. #180063

    (b) féadfaidh an duine, ar éag do léas nó don tionóntacht, nó d'aon léas nó tionóntacht arna dheonú faoin mír seo, má dheonaíonn an soláthróir léas nó tionóntacht nua dó a mbeidh an ré chéanna aige a bhí ag an léas nó an tionóntacht a bheidh dulta in éag ach seachas sin a mbeidh cibé téarmaí agus coinníollacha ann is cuí leis an soláthróir, an stáisiún a theachtadh mar léasaí nó mar thionónta faoin léas nó faoin tionóntacht le linn ré an léasa agus de réir a théarmaí.

    (b) the person may, upon the expiry of the lease or tenancy, or of any lease or tenancy granted under this paragraph, if the supplier grants him a new lease or tenancy having the same duration as that of the expired lease or tenancy but otherwise containing such terms and conditions as the supplier thinks fit, hold the station as lessee or tenant under the lease or tenancy during its currency in accordance with its terms.

    Statutory Instruments: 1981

  47. #783229

    —(1) Má bhíonn an tAire Airgid ar aigne léas no ceadúnas do dhéanamh no do dheona fén Acht so leagfa sé fé bhráid gach Tighe den Oireachtas ráiteas ina dtaisbeánfar cé dho go bhfuiltar chun an léas no an ceadúnas san do dhéanamh no do dheona, an mhaoin atáthar ar aigne a chur sa léas no sa cheadúnas san, an fhíneáil, an cíos no na híocanna eile (más ann dóibh) atáthar ar aigne a éileamh ar son an léasa no an cheadúnais sin, agus na cumhnanta, na coiníollacha, agus na có-aontuithe atáthar ar aigne a chur sa léas no sa cheadúnas san.

    —(1) Where the Minister for Finance proposes to make or grant a lease or licence under this Act he shall lay before each House of the Oireachtas a statement showing the person to whom such lease or licence is proposed to be made or granted, the property proposed to be included in such lease or licence, the fine, rent, or other payments (if any) proposed to be charged for such lease or licence, and the covenants, conditions, and agreements proposed to be inserted in such lease or licence.

    Number 45 of 1924: STATE LANDS ACT, 1924

  48. #827788

    —(1) Má bhíonn an tAire ar aigne léas no ceadúnas do dhéanamh no do dheona fén Acht so ar aon téarma a raghaidh thar cúig bliana leagfa sé fé bhráid gach Tighe den Oireachtas ráiteas ina dtaisbeánfar cé leis no cé dho go bhfuiltear ar aigne an léas no an ceadúnas san do dhéanamh no do dheona, an mhaoin atáthar ar aigne a chur sa léas no sa cheadúnas san, an fhíneáil no an íocaíocht eile roimh ré (más ann di) agus an cíos (más ann do) atáthar ar aigne a éileamh ar son an léasa no an cheadúnais sin, agus na cumhnanta, na coiníollacha agus na có-aontuithe atáthar ar aigne a chur sa léas no sa cheadúnas san.

    —(1) Where the Minister proposes to make or grant a lease or licence under this Act for any term exceeding five years he shall lay before each House of the Oireachtas a statement showing the person to whom such lease or licence is proposed to be made or granted, the property proposed to be included in such lease or licence, the fine or other preliminary payment (if any) and the rent (if any) proposed to be charged for such lease or licence, and the covenants, conditions, and agreements proposed to he inserted in such lease or licence.

    Number 9 of 1930: STATE LANDS (WORKHOUSES) ACT, 1930

  49. #846394

    (a) ní chuirfidh an dí-shealbhú ná an ath-iontráil sin deireadh le haon fho-léas atá ar an talamh no ar aon chuid den talamh sa léas tógála san agus atá in fho-léas díreach fén léas tógála san agus fós in a léas dílse;

    ( a ) no sub-lease of the land or any part of the land comprised in such building lease which is an immediate sub-lease under such building lease and is a proprietary lease shall be terminated by such ejectment or re-entry;

    Number 55 of 1931: LANDLORD AND TENANT ACT, 1931

  50. #846406

    —Má deontar léas frith-dhílse fén gCuid seo den Acht so, roimh dhul in éag don léas tógála dá mbeidh sé frith-dhílseach, do dhuine bheidh i ngabháltaíocht na talmhan a bheidh sa léas frithdhílse sin mar fho-thionónta (díreach no nea-dhíreach) don léasaí fén léas tógála san, beidh an duine sin i dteideal leanúint i ngabháltaíocht na talmhan san o dhul in éag don fho-thionóntacht san aige go dul in éag don léas tógála san agus ar feadh ré na gabháltaíochta san tuigfear gur tionónta é, ar théarmaí na fo-thionóntachta san (sa mhéid go mbainfidh leis an gcás), don té do bheadh de thurus na huaire i dteideal bheith i seilbh agus i ngabháltaíocht na talmhan san mara mbeadh an t-alt so.

    —Where a reversionary lease under this Part of this Act is granted before the expiration of the building lease to which it is reversionary and to a person who is in occupation of the land comprised in such reversionary lease as a sub-tenant (mediately or immediately) of the lessee under such building lease, such person shall be entitled to continue in occupation of such land from the expiration of his said sub-tenancy until the expiration of the said building lease and shall during such occupation be deemed to be tenant on the terms of the said sub-tenancy (so far as applicable) of the person who but for this section would for the time being be entitled to possession and occupation of the said land.

    Number 55 of 1931: LANDLORD AND TENANT ACT, 1931