#783020
Do dhin A.B. ar an lá de , i gContae , mála le C.D. do ghuid.
in the County of , stole a bag, the property of C. D. A. B. has been
Do dhin A.B. ar an lá de , i gContae , mála le C.D. do ghuid.
in the County of , stole a bag, the property of C. D. A. B. has been
Do dhin A.B. agus C.D. ar an lá de , agus ar laethanta iomdha idir an lá san agus an lá de , i gContae , cogar le chéile chun calaois do dhéanamh tré fhógrán a chuireadar san, A.B. sin agus C.D. sin, sa pháipéar nuachta H.C., agus in ar tugadh le tuisgint go fallsa go raibh gnó dílis macánta ar siúl an uair sin ag A.B. agus C.D. mar sheodairí i , i gContae , agus go raibh ar a gcumas an uair sin earraí áirithe seodaireachta do thabhairt do pé duine a chuirfadh dhá phúnt chúcha.
defraud by means of an advertisement inserted by them, the said A. B. and C. D., in the H. S. newspaper, falsely representing that A. B. and C. D. were then
A.B., dógha, contrárdha d'alt 3 den Malicious Damage Act, 1861:
A. B., arson, contrary to section 3 of the Malicious Damage Act, 1861;
Deinim-se, A.B., a dhearbhú go sollamanta agus go dílis macánta go:—
I, A. B., do solemnly and sincerely declare that:—
Fínné (Sínithe) A.B.
Witness (Signed) A.B.
(Sínithe) A.B.”
(Signed) A B."
(ab) maidir le státseirbhíseach arb é Cléireach nó Leas-Chléireach Sheanad Éireann é, Cathaoirleach Sheanad Éireann,”;
(ab) in relation to a civil servant who is the Clerk or Clerk-Assistant of Seanad Éireann, the Chairman of Seanad Éireann,";
(ii) gur mhó í ná an dleacht ab iníoctha,
(ii) exceeded the duty which would have been payable,
(b) in aon chás eile, an cíos ab iníoctha ar an dáta sin.
( b ) in any other case, the rent payable at that date.
(a) déanamh an bhóthair agus an caighdeán cothabhála ab iomchuí do bhóthar den déanamh sin,
( a ) the construction of the road and the standard of maintenance appropriate to a road of such construction,
(i) gur sheach-chuideachta an chuideachta ab íocaí, agus
(i) the payee company was an auxiliary company, and
(Signed) A.B.
CEANN COMHAIRRMH,
A.B.
[GA]
A.B.
AB
A.B.
A.B.
Idir A.B.,
TO THE COMMISSIONER OF THE GARDA SÍOCHÁNA. I hereby certify that the Debtor named in Part I of the Schedule to the within Order has no goods or chattels which can be taken in execution to satisfy the aggregate amount stated in column (4) of Part II of that Schedule.
A.B.,
No. 21 of 1923
(b) an méid cánach ab inmhuirir amhlaidh dá mba nach ndearnadh an íocaíocht;
( b ) the amount of tax which would be so chargeable if the payment had not been made;
(c) an difríocht idir na méideanna cánach faoi seach ab inmhuirir amhlaidh ar an tuiscint—
( c ) the difference between the respective amounts of tax which would be so chargeable on the assumptions—
(ii) an cháin bhreise ab iníoctha dá mba rud é nach ndearnadh an asbhaint sin.
(ii) the additional tax which would be payable if that deduction had not been made.
ciallaíonn “an tsuim chaipitiúil fhorordaithe” maidir le hárachas (dá ngairtear an t-árachas sin sa mhíniú seo), lena mbaineann téarmaí speisialta, ar shaol duine árachaithe, an tsuim chaipitiúil ab iníoctha ag an árachóir ar bhás an duine sin de bhua árachais nár bhain téarmaí speisialta leis agus ab ionann i ngach slí leis an árachas sin ach amháin maidir leis an tsuim chaipitiúil ab iníoctha ar bhás.
"the prescribed capital sum" means, in relation to an insurance (in this definition referred to as the said insurance), to which special terms apply, on the life of an insured person, the capital sum which would have been payable by the insurer on the death of that person by virtue of an insurance to which special terms did not apply and which, except as regards the capital sum payable on death, was in all respects the same as the said insurance.
(i) gur sheach-chuideachta an chuideachta ab íocaí, agus
(i) the payee company was an auxiliary company, and
(b) an méid cánach ab inmhuirir amhlaidh dá mba nach ndearnadh an íocaíocht;
( b ) the amount of tax which would be so chargeable if the payment had not been made; .
(c) an dífear idir na méideanna cánach faoi seach ab inmhuirir amhlaidh ar an tuiscint—
( c ) the difference between the respective amounts of tax which would be so chargeable on the assumptions—
(3) I gcás inarb é an t-ús ab infhaighte ag an gcéad cheannaitheoir an chéad íocaíocht úis ab iníoctha i leith na n-urrús, beidh éifeacht ag fomhír (1) ach dáta tosaigh na tréimhse ar ina haghaidh ab iníoctha an t-ús a chur in ionad na dtagairtí don chéad dáta iomchuí:
(3) Where the interest receivable by the first buyer was the first interest payment payable in respect of the securities, subparagraph (1) shall have effect with the substitution, for the references to the first relevant date, of the beginning of the period for which the interest was payable:
A.B.,
A. B.;
A.B.,
A. B.,
(3) Más rud é, tráth ar bith tar éis polasaí a dhéanamh ar mhó an dleacht ab inmhuirir air, mura mbeadh fo-alt (1) den alt seo, ná sé phingin, go n-athrófar an polasaí ionas go dtiocfaidh sé, nó go bhféadfaidh sé teacht, chun bheith ar fáil in aghaidh tréimhse is faide ná dhá bhliain san iomlan, tiocfaidh an dleacht chéanna chun bheith inmhuirir ar an bpolasaí ab inmhuirir air dá mba ar dháta an athraithe go ceann tréimhse ab fhaide ná dhá bhliain a rinneadh é, agus féadfar é a stampáil dá réir sin, gan phionós, tráth ar bith laistigh de thríocha lá tar éis an dáta sin.
(3) Where, at any time after the making of a policy on which the duty chargeable would, but for subsection (1) of this section, have exceeded sixpence, the policy is varied so that it becomes or may become available for a period exceeding two years in all, the policy shall become chargeable with the same duty as would have been chargeable if it had been made on the date of the variation for a period exceeding two years, and may be stamped accordingly, without penalty, at any time within thirty days after that date.
“(bb) más i ngníomh cinedhíothaithe ab inphionóis faoin Acht um Chinedhíothú, 1973 , a chiontófar é, dlífear—
"( bb ) if he is convicted of an act of genocide which would be punishable under the Genocide Act, 1973 , be liable—
Ar choinníoll nach ndéanfaidh aon ní san fho-alt seo difear don mhéid cánach gnóchan caipitiúil ab inmhuirearaithe i leith na diúscartha ba luaithe, ach, a mhéid a bheidh an cháin ab inmhuirearaithe amhlaidh íoctha, tabharfar faoiseamh mar fhritháireamh in aghaidh an mhéid cánach gnóchan caipitiúil ab inmhuirearaithe ar an diúscairt ba dhéanaí agus ní ar aon mhodh eile.
Provided that nothing in this subsection shall affect the amount of capital gains tax chargeable in respect of the earlier disposal, but, to the extent that tax so chargeable has been paid, relief shall be granted by set-off against the amount of capital gains tax chargeable on the later disposal and not otherwise.
(5) Cinnfear ré léasa, maidir le deonú an léasa nó aon diúscairt air, faoi threoir na bhfíoras ab eol nó ab infhionnta an tráth a fuarthas nó a bunaíodh an léas.
(5) The duration of a lease shall be decided, in relation to the grant or any disposal of the lease, by reference to the facts which were known or ascertainable at the time when the lease was acquired or created. [GA]
—(1) I gcás a n-éileoidh cuideachta faoiseamh de bhua na Coda seo agus gur dealraitheach don chigire, i gcás earraí de chineál áirithe, go ndéanann sé difear don chóngas idir an méid ab infhaighte ó earraí a onnmhairíodh a dhíol in aon tréimhse agus an méid ab infhaighte ó earraí nár onnmhairíodh a dhíol sa tréimhse sin gur íoc an chuideachta aon dleacht i leith na n-earraí nó i leith na n-ábhar a úsáideadh á monarú, feidhmeoidh an cigire fo-alt (2) nó (3), cibé acu is iomchuí leis, chun an méid a ríomh ab infhaighte ó na hearraí sin a dhíol sa tréimhse sin, agus ríomhfar dá réir sin aon fhaoiseamh don chuideachta faoi threoir earraí a dhíol sa tréimhse sin.
—(1) Where a company claims relief pursuant to this Part and it appears to the inspector that, in the case of goods of a particular class, the relationship between the amount receivable from the sale in any period of goods exported and the amount receivable from the sale in that period of goods not exported is affected by the payment by the company of any duty in respect of the goods or the materials used in their manufacture, the inspector shall apply subsection (2) or (3), whichever appears to him to be appropriate, in arriving at an amount receivable from the sale in that period of such goods, and any relief to the company by reference to the sale of goods in that period shall be computed accordingly.
(b) go mbeadh cáin inmhuirearaithe ar aon ioncam ab infhaighte aige i leith na gceart.
( b ) any income receivable by him in respect of the rights would be liable to tax.
(ii) ab inchurtha i bhfeidhm trí chaingeann roimh an 28ú lá d'Fheabhra, 1974.
(ii) which was enforceable by action prior to the 28th day of February, 1974.
(a) ab iníoctha ag an bpearsa aonair don bhliain sin, nó
( a ) would have been payable by the individual for that year, or
(a) gur baineadh leas as an dóigh ab fhearr ab fhéidir leis an astaíocht lena mbaineann a chosc nó a theorannú, nó
( a ) the best practicable means have been used to prevent or limit the emission concerned, or
(a) gur baineadh leas as an dóigh ab fhearr ab fhéidir leis an astaíocht lena mbaineann a chosc nó a theorannú, nó
( a ) the best practicable means have been used to prevent or to limit the emission concerned, or
(c) i dtaobh an ráta ranníoca féinfhostaíochta is iníoctha nó ab iníoctha ag ranníocóir féinfhostaithe,
( c ) as to what rate of self-employment contribution is or was payable by a self-employed contributor,
(i) an cháin ab inmhuirearaithe i ndáil leis na hearraí sin—
(i) tax chargeable in relation to those goods—
Ag an gcruinniú sin, dhearbhaigh an Cathaoirleach go láidir don Aire Airgeadais go raibh measúnú críochnúil déanta ag Bord CÉRB ar an idirbheart, lena n-áirítear na gnéithe sin den idirbheart a bhí ina n-ábhar imní, agus gur deimhin leo go ndearnadh an t-idirbheart a bhainistiú ar an tslí ab fhearr ab fhéidir chun an toradh ab fhearr a bhaint amach don Stát;
AT THIS MEETING, THE CHAIRMAN PROVIDED THE MINISTER FOR FINANCE WITH STRONG ASSURANCES THAT THE TRANSACTION, INCLUDING THOSE ASPECTS OF THE TRANSACTION WITH WHICH THERE WERE CONCERNS, HAD BEEN THOROUGHLY ASSESSED BY THE IBRC BOARD AND THAT THEY WERE SATISFIED THAT THE TRANSACTION WAS MANAGED IN THE BEST MANNER POSSIBLE TO ACHIEVE THE BEST RESULT FOR THE STATE;
dearbhaímse AB go sollúnta
I A B do solemnly declare
dearbhaímse AB go sollúnta
I A.B. do solemnly declare
ús ab infhaighte ag
interest receivable by
cora ar leith ab fhéidir a theacht as
special situations which may result from
—gur ghlac an tAire Airgeadais leis na dearbhuithe ó Chathaoirleach CÉRB go raibh measúnú críochnúil déanta ag Bord CÉRB ar an idirbheart agus gur deimhin leo go ndearnadh an t-idirbheart a bhainistiú ar an tslí ab fhearr ab fhéidir chun an toradh ab fhearr a bhaint amach don Stát; a aithint:
—THE MINISTER FOR FINANCE ACCEPTED THE ASSURANCES FROM THE CHAIRMAN OF IBRC THAT THE TRANSACTION HAD BEEN THOROUGHLY ASSESSED BY THE IBRC BOARD AND THAT THEY WERE SATISFIED THAT THE TRANSACTION WAS MANAGED IN THE BEST MANNER POSSIBLE TO ACHIEVE THE BEST RESULT FOR THE STATE; ACKNOWLEDGES THAT:
an chuideachta ab íocaí
the payee company
an chuideachta ab íochaí
the payee company
an chuideachta ab íocóir
the paying company
agud dheimhnigh an Ceann Comhairimh gur toghadh go cuí AB agus CD
the Returning Officer has Returned AB and CD as being duly elected
ab fhéidir a theacht as
which may result from