#1387941
Ráthaíochtaí i leith ráthaíochtaí áirithe a thug an Chuideachta nó i leith airgead is iníoctha aici.
Annual statement as to guarantees.
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#1452520
(i) na gcéilí i leith a chéile agus i leith aon leanaí cleithiúnacha den teaghlach, agus
(i) the spouses towards each other and towards any dependent children of the family, and
#1452554
(ii) i leith an linbh chleithiúnaigh a bhfuil an t-ordú á iarraidh ina leith, agus
(ii) the dependent child in respect of whom the order is sought,and
#1533345
(c) i leith aon chánach a bhféadfar creidmheas a lamháil ina leith faoi alt 831.
(c) for any tax in respect of which credit may be allowed under section 831.
#1615002
i leith cásanna ar tionscnaíodh imeachtaí ó bhéal ina leith
in cases .. in respect of which oral proceedings have started
#1619971
a agairt go leith ina leith
may be severally sued therefor
#1690681
eolas iomchuí ar an raon feidhme ar leith a bhfuil ainmniúchán á lorg ina leith, agus
appropriate knowledge of the specific scope for which designation is sought; and
#1700335
Ní dhéanfar, gan cead chuige sin a fháil ón gCúirt, aon chúis chaingne a uamadh le caingean chun talamh a aisghabháil, ach amháin éilimh i leith foghailbhrabús nó riaráiste cíosa nó cíosa dhúbailte i leith an áitribh a mbeidh éileamh á dhéanamh ina leith, nó i leith aon choda de, agus i leith damáistí mar gheall ar shárú aon chonartha a mbeidh an céanna, nó aon chuid de, ar teachtadh faoi, nó mar gheall ar aon éagóir nó díobháil don áitreabh a mbeidh éileamh á dhéanamh ina leith.
No cause of action shall unless by leave of the Court be joined with an action for the recovery of land, except claims in respect of mesne profits or arrears of rent or double rent in respect of the premises claimed, or any part thereof, and damages for breach of any contract under which the same or any part thereof are held, or for any wrong or injury to the premises claimed.
#1745039
eolas iomchuí ar an raon feidhme ar leith a bhfuil ainmniúchán á lorg ina leith, agus
appropriate knowledge of the specific scope for which designation is sought;
#1805660
Gníomhartha tarmligthe ar leith do chatagóirí comhábhair ar leith
Separate delegated acts for separate component material categories
#2423993
Ní bheidh an liúntas oideachais iníoctha i leith cúrsaí comhfhreagrais ná i leith teagasc príobháideach.
The education allowance shall not be payable in respect of correspondence courses or for private tuition.
#2493095
an bhileog sonraí i leith aeracmhainneachta agus, más infheidhme, i leith astaíochtaí;
the data sheet for airworthiness and, if applicable, emissions;
#2523139
Déanfar deimhniú amháin a tharraingt suas i leith gach coinsíneora agus i leith gach gluaiseachta.
One certificate shall be drawn up for each consignor and each movement.
#2749254
Sprioc i leith astaíochtaí sonracha = an sprioc thagartha i leith astaíochtaí sonracha · fachtóir ZLEV
Specific emissions target = specific emissions reference target · ZLEV factor
#2805316
Ba cheart aird ar leith, ina leith sin, a thabhairt ar mhicrifhiontair.
Particular attention should, in this respect, be given to microenterprises.
#2981126
na ceanglais i mír 21A i leith an chur chuige a ghlactar i leith coinníollacha neamhdhílsithe;
the requirements in paragraph 21A in respect of the treatment of non-vesting conditions;
#166833
ciallaíonn " measúnacht" measúnacht ar fhostóir i leith an tobhaigh; ciallaíonn "gnó" aon ghníomhaíocbt tionscail nó tráchtála; ciallaíonn "díolaíochtaí" tuarastail, táillí, pá nó peircisí, seachas pinsin a bhféadfar cáin ioncaim faoi Sceideal E a mhuirearú ina leith, cibé atá nó nach bhfuil cáin le muirearú iarbhír i leith an iomláin nó i leith aon iocaíochta áirithe nó i leith aon choda d'íocaíocht;
"assessment" means an assessment of an employer to the levy; "business" means any activity of industry or commerce; "emoluments" means salaries, fees, wages or perquisites, other than pensions, in respect of which income tax under Schedule E may be charged, whether or not tax in fact falls to be charged in respect of the whole or any particular payment or part thereof;
#173636
(2) Chun críocha fho-airteagal (1) den airteagal seo measfar gur ceadúnas tiomána i leith na haicme nó i leith aon cheann de na haicmí gan teorainn nó i leith an chineál nó aon cheann de na cineálacha feithicle ar d'aicme í atá leagtha amach i gColún 2 den Tábla os coinne lua na haicme nó an chineál sin i gColún 1 ceadúnas tiomána i leith aicme gan teorainn nó i leith cineál feithicle ar d'aicme í atá leagtha amach i gColún 1 den Tábla seo a leanas.
(2) For the purposes of sub-article (1) of this article a driving licence in respect of a class without limitation or of a type of vehicle belonging to a class set out in Column 1 of the following Table shall be deemed to be a driving licence in respect of the class or any of the classes without limitation or of the type or any of the types of vehicle belonging to a class set out in Column 2 of the Table opposite the mention in Column 1 of that class or type.
#481437
186.—I gcás ina mbeadh duine, murach an t-alt seo, i dteideal cúitimh faoin gCuid seo i leith aon ní nó ruda agus i dteideal cúitimh freisin faoi aon achtachán eile i leith an ní nó an ruda chéanna, ní bheidh sé nó sí i dteideal cúitimh i leith an ní nó an ruda faoin gCuid seo agus faoin achtachán eile araon, agus ní bheidh sé nó sí i dteideal aon mhéid cúitimh faoin gCuid seo, i leith an ní nó an ruda, is mó ná méid an chúitimh a mbeadh teideal aige nó aici chuige faoin achtachán eile i leith an ní nó an ruda.
186.—Where a person would, but for this section, be entitled to compensation under this Part in respect of any matter or thing, and also to compensation under any other enactment in respect of the same matter or thing, he or she shall not be entitled to compensation in respect of the matter or thing both under this Part and under the other enactment, and shall not be entitled to any greater amount of compensation under this Part in respect of the matter or thing than the amount of the compensation to which he or she would be entitled under the other enactment in respect of the matter or thing.
#574050
tháinig méadú ionann le 30 ar a ndliteanais san fhoirm sin i leith corparáidí neamhairgeadais eile, tháinig méadú ionann le 23 ar a ndliteanais i leith corparáidí airgeadais, tháinig méadú ionann le 5 ar a ndliteanais i leith an rialtais ghinearálta, tháinig méadú ionann le 65 ar a ndliteanais i leith teaghlach agus institiúidí neamhbhrabúis a fhónann do theaghlaigh, agus tháinig méadú ionann le 24 ar a ndliteanais i leith na coda eile den domhan.
their liabilities in this form to other non-financial corporations increased by 30, to financial corporations by 23, to general government by 5, to households and non-profit institutions serving households by 65 and to the rest of the world by 24.
#938480
(i) a shocrú cadé an uimhir mhaximum de cheadúnaisí i leith líonta den tsaghas san, a féadfar a thabhairt amach chun iascaireacht do dhéanamh san iascach san i rith gach bliana fé leith de sna blianta (seachas an bhliain deiridh) sa tréimhse cheaptha, agus féadfaidh uimhreacha deifriúla do shocrú amhlaidh i leith na mblian san uile no i leith aon bhliana no níos mó acu, ach ní bheidh an uimhir a socrófar amhlaidh níos mó ná céad per cent. ná níos lugha ná caoga per cent. den uimhir de cheadúnaisí, i leith líonta den tsaghas san, do tugadh amach chun iascaireacht do dhéanamh san iascach san i rith na bliana caighdeánaighe,
(i) fix the maximum number of licences for nets of that kind which may be issued for fishing in such fishery during each of the years (other than the last year) falling within the appointed period, and may so fix different numbers in respect of all or any one or more of such years, subject however to the limitation that the number so fixed shall not be more than one hundred per cent. nor less than fifty per cent. of the number of licences for nets of that kind issued for fishing in such fishery during the standard year,
#1024824
(1) Faoi réir forál na míre seo, nuair a bheas creidiúint i leith cánach brabús le lamháil in aghaidh cánach brabús corparáide i leith aon bhrabús, ní déanfar aon asbhaint i leith cánach brabús (pé acu i leith na mbrabús sin nó i leith aon bhrabús eile é) nuair a bheas méid na mbrabús sin á ríomh chun críocha cánach brabús corparáide.
(1) Subject to the provisions of this paragraph, where credit for profits tax falls to be allowed against corporation profits tax in respect of any profits, no deduction for profits tax (whether in respect of those or any other profits) shall be made in computing the amount of those profits for the purposes of corporation profits tax.
#1090645
—Tar éis a pósta leanfaidh bean de bheith faoi dhliteanas i leith na bhfiach uile faoina ndeachaigh sí agus na gconradh nó na dtort uile a rinne sí roimh phósadh di, lena n-áirítear aon tsuimeanna a mbeidh sí faoi dhliteanas ina leith mar rannpháirtí, pé acu roimh nó tar éis í a chur ar an liosta rannpháirtithe faoi réim agus de bhuaidh an Companies (Consolidation) Act, 1908, agus féadfar í d'agairt i leith aon fhéich den tsórt sin agus i leith aon dliteanais i ndamáistí nó eile faoi aon chonradh den tsórt sin nó i leith aon toirt den tsórt sin.
—A woman after her marriage shall continue to be liable for all debts contracted and all contracts entered into or torts committed by her before her marriage, including any sums for which she may be liable as contributory, either before or after she has been placed on the list of contributories under and by virtue of the Companies (Consolidation) Act, 1908, and she may be sued for any such debt and for any liability in damages or otherwise under any such contract or in respect of any such tort.
#1105548
(b) gurb é tuairim na gCoimisinéirí Ioncaim, i gcás measúnachta i leith cánach ioncaim, nó tuairim na gCoimisinéirí Speisialta i gcás measúnachta i leith forchánach, dá mbeadh iarratas ar lorg measúnachta ar leith faoi Riail 17 de na Rialacha Ginearálta nó faoi alt 8 den Income Tax Act, 1918, i bhfeidhm maidir leis an mbliain mheasúnachta sin, go mbeadh measúnacht i leith an ioncaim chéanna sin, nó i leith coda de, le déanamh ar bhean arb í banchéile an fhir sin í nó arbh í a bhanchéile sa bhliain mheasúnachta sin nó ar a hiontaobhaí, a caomhnóir, a hairíoch nó a cúramaí, nó a seiceadóirí nó a riarthóirí, agus
( b ) the Revenue Commissioners, in the case of an assessment to income tax, or the Special Commissioners, in the case of an assessment to sur-tax, are of opinion that, if an application for separate assessment under Rule 17 of the General Rules or under section 8 of the Income Tax Act, 1918, had been in force with respect to that year of assessment, an assessment in respect of, or of part of, the same income would have fallen to be made on, or on the trustee, guardian, curator or committee of, or on the executors or administrators of, a woman who is the said man's wife or was his wife in that year of assessment, and
#1110288
—Beidh ionadaithe pearsanta ina n-ionadaithe do dhuine éagtha maidir lena eastát réadach agus lena eastát pearsanta, agus féadfar probháid agus litreacha riaracháin a dheonú ar leithligh i leith eastáit réadaigh agus ar leithligh i leith eastáit phearsanta, nó i leith eastáit réadaigh agus eastáit phearsanta i dteannta a chéile, agus féadfar iad a dheonú i leith eastáit réadaigh cé nach bhfuil eastát pearsanta ar bith ann, nó i leith eastáit phearsanta cé nach bhfuil eastát réadach ar bith ann, ar shlí, áfach, más feasach eastát an duine éagtha a bheith dócmhainneach, nach dtéarbhfar an deontas ach amháin maidir le heastát iontaobhais.
—Personal representatives shall be the representatives of a deceased person in regard to his real estate as well as in regard to his personal estate, and probate and letters of administration may be granted either separately in respect of real estate and in respect of personal estate, or in respect of real estate together with personal estate, and may be granted in respect of real estate although there is no personal estate, or in respect of personal estate although there is no real estate, so, however, that, where the estate of the deceased person is known to be insolvent, the grant shall not be severed except as regards a trust estate.
#1118757
(6) D'ainneoin aon ní sna forálacha roimhe seo den alt seo, ní thabharfar aon liúntas cothromaíochta i leith aon chaiteachais mura ndearnadh, nó, mura mbeadh an teagmhas is cúis leis an liúntas cothromaíochta, mura bhféadfaí, liúntas bliantúil a thabhairt i leith an chaiteachais sin, agus ní bheidh an méid iomlán ar a ngearrfar muirear cothromaíochta i leith aon chaiteachais níos mó ná iomlán na liúntas bliantúla a bheidh tugtha iarbhír i leith an chaiteachais sin, lúide, má bhíonn muirear cothromaíochta gearrtha roimhe sin i leith an chaiteachais sin, an méid ar ar gearradh an muirear sin.
(6) Notwithstanding anything in the preceding provisions of this section, no balancing allowance shall be made in respect of any expenditure unless an annual allowance has been, or, but for the happening of the event giving rise to the balancing allowance, could have been, made in respect of that expenditure, and the total amount on which a balancing charge is made in respect of any expenditure shall not exceed the total annual allowances actually made in respect of that expenditure, less, if a balancing charge has previously been made in respect of that expenditure, the amount on which that charge was made.
#1134619
(d) le teaghais arna ligean ar cíos (dá ngairtear an cíos forcoimeádta anseo feasta) a fholaíonn íocaíochtaí i leith bordála, freastail nó úsáid troscáin, nó i leith teas, uisce te, breosla, leictreachas, nó aon earra eile a sholáthar don teaghais nó i leith aon seirbhísí a thabhairt i ndáil leis an teaghais, mura rud é, ar an gCúirt do chionroinnt an chíosa fhorcoimeádta, go mbeidh an chuid den chíos forcoimeádta is dóigh leis an gCúirt is inchurtha i leith na teaghaise amháin comhionann le trí cheathrú nó níos mó ná trí cheathrú den chíos forcoimeádta, agus sa chás sin measfar, chun críocha an Achta seo, gurb é cíos na teaghaise an chuid den chíos forcoimeádta is inchurtha amhlaidh i leith na teaghaise amháin,
( d ) a dwelling let at a rent (hereinafter called the reserved rent) which includes payments for board, attendance or the use of furniture, or for the supply to the dwelling of heat, hot water, fuel, electricity or any other commodity or for the rendering of any services in connection with the dwelling, unless, on apportionment of the reserved rent by the Court, the portion of the reserved rent which, in the opinion of the Court, is attributable to the dwelling alone equals or exceeds three quarters of the reserved rent, in which case the rent of the dwelling shall be taken, for the purposes of this Act, to be the portion of the reserved rent so attributable to the dwelling alone,
#1183465
agus, chun críocha an ailt seo, folaíonn “pinsean” aon aoisliúntais, aisce aoisliúntais nó íocaíocht dá samhail, agus ciallaíonn “scéim pinsin” scéim chun pinsin a sholáthar i leith seirbhísí mar stiúrthóir nó eile a chothabháiltear go hiomlán nó go páirteach le ranníocaí, agus ciallaíonn “ranníoc”, maidir le scéim pinsin, aon íocaíocht (lena n-áirítear préimh árachais) a íoctar chun críocha na scéime ag daoine nó i leith daoine a thugann seirbhísí a dtiocfaidh nó a dtiocfadh pinsin chun bheith iníoctha ina leith faoin scéim, ach amháin nach bhfolaíonn sé aon íocaíocht i leith beirt nó níos mó mura féidir an méid a íoctar i leith gach duine acu a chinntiú.
and, for the purposes of this section, "pension" includes any superannuation allowance, superannuation gratuity or similar payment, and "pension scheme" means a scheme for the provision of pensions in respect of services as director or otherwise which is maintained in whole or in part by means of contributions, and "contribution" in relation to a pension scheme means any payment (including an insurance premium) paid for the purposes of the scheme by or in respect of persons rendering services in respect of which pensions will or may become payable under the scheme, except that it does not include any payment in respect of two or more persons if the amount paid in respect of each of them is not ascertainable.
#1185355
—(1) I gcás cuideachta neamhchláraithe a fhoirceannadh, measfar gur ranníocóir gach duine a dhlífidh aon fhiach nó dliteanas dá mbeidh ar an gcuideachta a íoc nó ranníoc a dhéanamh ina leith, nó aon suim a íoc, nó ranníoc a dhéanamh i leith aon suime, chun cearta na gcomhaltaí eatarthu féin a choigeartú nó na costais agus na caiteachais a bhainfidh le foirceannadh na cuideachta a íoc, nó ranníoc a dhéanamh ina leith, agus dlífidh gach ranníocóir ranníoc a dhéanamh le sócmhainní na cuideachta i leith na suimeanna uile a bheidh dlite uaidh i leith aon dliteanais mar a dúradh.
—(1) In the event of an unregistered company being wound up, every person shall be deemed to be a contributory who is liable to pay or contribute to the payment of any debt or liability of the company, or to pay or contribute to the payment of any sum for the adjustment of the rights of the members among themselves, or to pay or contribute to the payment of the costs and expenses of winding up the company, and every contributory shall be liable to contribute to the assets of the company all sums due from him in respect of any such liability as aforesaid.
#1192674
Ar choinníoll, i gcás ina ndéanfar dhá íocaíocht nó níos mó a mbeidh cáin inmhuirir ina leith de bhua an ailt seo, nó a mbeadh sí inmhuirir ina leith ar leithligh ó na forálacha sin roimhe seo den fho-alt seo, leis an duine céanna nó i leith an duine chéanna i leith na hoifige nó na fostaíochta céanna, nó i leith oifigí nó fostaíochtaí éagsúla a shealbhaítear faoin bhfostóir céanna nó faoi fhostóirí comhpháirte, beidh feidhm ag an bhfo-alt seo amhail agus dá mba aon íocaíocht amháin de mhéid ab ionann agus an méid comhiomlán sin na híocaíochtaí sin;
Provided that where two or more payments in respect of which tax is chargeable by virtue of that section, or would be so chargeable apart from the foregoing provisions of this subsection, are made to or in respect of the same person in respect of the same office or employment, or in respect of different offices or employments held under the same employer or under associated employers, this subsection shall apply as if those payments were a single payment of an amount equal to that aggregate amount;
#1193254
(b) i gcás ina n-áireofar na híocaíochtaí mar ioncam ó bhlianta measúnachta éagsúla, is é an faoiseamh a bheidh le deonú faoin mír sin i leith íocaíochta is inmhuirir i leith aon bhliana measúnachta an méid dar mó an faoiseamh arna ríomh de réir na forála sin roimhe seo i leith na híocaíochta sin agus aon íocaíochtaí is inmhuirir i leith blianta measúnachta roimhe sin ná an faoiseamh i leith na n-íocaíochtaí is deireanaí atá luaite;
( b ) where the payments are treated as income of different years of assessment, the relief to be granted under that paragraph in respect of a payment chargeable for any year of assessment shall be the amount by which the relief computed in accordance with the foregoing provision in respect of that payment and any payments chargeable for previous years of assessment exceeds the relief in respect of the last-mentioned payments;
#1208161
—(1) Féadfar ionadaíocht a dheonú i leith eastáit réadaigh agus i leith eastáit phearsanta ar leithligh ó chéile, nó i leith eastáit réadaigh agus eastáit phearsanta i dteannta a chéile, agus féadfar í a dheonú i leith eastáit réadaigh cé nach bhfuil aon eastát pearsanta ann, nó i leith eastáit phearsanta cé nach bhfuil aon eastát réadach ann.
—(1) Representation may be granted either separately in respect of real estate and in respect of personal estate, or in respect of real estate together with personal estate, and may be granted in respect of real estate although there is no personal estate, or in respect of personal estate although there is no real estate.
#1212520
(b) i gcás ina mbeidh an tairbhí faoi bhun ocht mbliana déag d'aois nó, má bhíonn an tairbhí os cionn na haoise sin, gur bean phósta í seachas bean phósta a chónaíonn ar leith óna fearchéile agus nach féidir léi aon chúnamh airgid a fháil uaidh, is de réir an ráta sheachtainiúil iomchuí de réir Tábla II a ghabhann leis an bhfo-alt seo a bheidh an ráta seachtainiúil i leith aon ghráid mhíthreorach mura rud é go mbeadh teideal ag an tairbhí, i gcás í a bheith ag fáil sochair dhíobhála in ionad pinsin mhíthreorach, chun méadú ar an sochar sin a fháil i leith leanbh atá cáilithe chun críocha an Achta seo nó i leith leanaí atá cáilithe amhlaidh nó i leith cleithiúnaí aosaithe.
( b ) where the beneficiary is under the age of eighteen years or, being over that age, is a married woman other than a married woman living apart from and unable to obtain any financial assistance from her husband, the weekly rate for any degree of disablement shall be at the weekly rate appropriate in accordance with Table II annexed to this subsection unless the beneficiary would, if in receipt of injury benefit rather than disablement pension, be entitled to an increase of that benefit for a child qualified for the purposes of this Act or children so qualified or for an adult dependant. [GA]
#1222419
Ar choinníoll, i gcás ina ndéanfar dhá íocaíocht nó níos mó a mbeidh cáin inmhuirir ina leith de bhua an ailt seo, nó a mbeadh cáin inmhuirir ina leith ar leithligh ó na forálacha sin roimhe seo den fho-alt seo, leis an duine céanna nó i leith an duine chéanna i leith na hoifige nó na fostaíochta céanna, nó i leith oifigí nó fostaíochtaí éagsúla faoin bhfostóir céanna nó faoi fhostóirí comhpháirte, go mbeidh feidhm ag an bhfo-alt seo amhail agus dá mba aon íocaíocht amháin de mhéid ab ionann agus an méid comhiomlán sin na híocaíochtaí sin;
Provided that where two or more payments in respect of which tax is chargeable by virtue of that section, or would be so chargeable apart from the foregoing provisions of this subsection, are made to or in respect of the same person in respect of the same office or employment, or in respect of different offices or employments held under the same employer or under associated employers, this subsection shall apply as if those payments were a single payment of an amount equal to that aggregate amount;
#1225740
(6) D'ainneoin aon ní sna forálacha roimhe seo den alt seo, ní thabharfar aon liúntas cothromaíochta i leith aon chaiteachais mura ndearnadh, nó, mura mbeadh an teagmhas is cúis leis an liúntas cothromaíochta, mura bhféadfaí, liúntas bliantúil a thabhairt i leith an chaiteachais sin, agus ní bheidh an méid iomlán ar a ngearrfar muirear cothromaíochta i leith aon chaiteachais níos mó ná iomlán na liúntas bliantúla a bheidh tugtha iarbhír i leith an chaiteachais sin, lúide, má bhíonn muirear cothromaíochta gearrtha roimhe sin i leith an chaiteachais sin, an méid ar ar gearradh an muirear sin.
(6) Notwithstanding anything in the preceding provisions of this section, no balancing allowance shall be made in respect of any expenditure unless an annual allowance has been, or, but for the happening of the event giving rise to the balancing allowance, could have been, made in respect of that expenditure, and the total amount on which a balancing charge is made in respect of any expenditure shall not exceed the total annual allowances actually made in respect of that expenditure, less, if a balancing charge has previously been made in respect of that expenditure, the amount on which that charge was made.
#1230162
1929, a. 17 (10).] 1.—(1) Má thagann duine tráth ar bith, i rith na bliana measúnachta nó i leith na bliana sin, chun bheith i dteideal aon tuarastail, táillí nó díolaíochtaí breise thar an méid a ndearnadh measúnacht air ina leith, nó arb inmhuirir é ina leith i dtosach na bliana sin, déanfar measúnacht bhreise air a mhinice is gá, i leith aon tuarastail, táillí nó díolaíochtaí breise den sórt sin, ionas go bhféadfar é a mhuirearú i leith méid iomlán a thuarastail, a tháillí nó a dhíolaíochtaí don bhliain sin.
1—(1) If at any time, either during the year of assessment or in respect of that year, a person becomes entitled to any additional salary, fees, or emoluments beyond the amount for which an assessment has been made upon him, or for which at the commencement of that year he was liable to be charged, an additional assessment shall, as often as the case may require, be made upon him in respect of any such additional salary, fees or emoluments, so that he may be charged in respect of the full amount of his salary, fees or emoluments for that year.
#1230256
(b) i gcás ina measfar gurb ioncam do bhlianta measúnachta éagsúla na híocaíochtaí, is é an faoiseamh a bheidh le deonú faoin mír sin i leith íocaíocht is inmhuirir i leith aon bliana measúnachta an méid a bheidh de bhreis ag an bhfaoiseamh arna ríomh de réir na forála sin roimhe seo i leith na híocaíochta sin agus aon íocaíochtaí is inmhuirir i leith blianta measúnachta roimhe sin ar an bhfaoiseamh i leith na n-íocaíochtaí is déanaí a luaitear;
( b ) where the payments are treated as income of different years of assessment, the relief to be granted under that paragraph in respect of a payment chargeable for any year of assessment shall be the amount by which the relief computed in accordance with the foregoing provision in respect of that payment and any payments chargeable for previous years of assessment exceeds the relief in respect of the last-mentioned payments;
#1302026
(3) I gcás a ndéanfar dáileadh (is é sin, dáileadh a dhéantar, nó a meastar de bhua fho-alt (6) a bheith déanta, do thréimhse chuntasaíochta) go hiomlán nó go páirteach as ioncam coigríche, agus gur mó an cháin choigríche a bheidh íoctha i leith an ioncaim ná méid na cánach iomchuí i leith an ioncaim sin, déanfar aon íocaíocht creidmheasa cánach i leith an dáilte ionann is dá mba éard é an creidmheas cánach sin suim arna ríomh trí shuim a bhaint as méid an chreidmheasa cánach a mbeadh, ar leith ón alt seo, feidhm aige i leith an dáilte—
(3) Where a distribution (being a distribution which is made, or by virtue of subsection (6) is deemed to have been made, for an accounting period) is made wholly or partly out of foreign income, and the foreign tax paid in respect of the income exceeds the amount of relevant tax in respect of that income, any payment of the tax credit in respect of the distribution shall be made as if the said tax credit were a sum calculated by deducting from the amount of the tax credit which apart from this section would apply in respect of the distribution—
#1302499
(2) I gcás a bhforáiltear go mbeidh liúntais síos-scríofa le tabhairt i leith tréimhse sonraithe, féadfar liúntais a thabhairt i leith tréimhsí cuntasaíochta cuideachta a bhí, go hiomlán nó go páirteach, sa bhliain 1974-75 nó sa bhliain 1975-76, d'ainneoin liúntais a thabhairt freisin i leith na bliana sin agus, le linn an tréimhse a mbeidh liúntais le tabhairt ina leith a bheith á ríomh, déanfar na tréimhsí a dtabharfar liúntais amhlaidh ina leith a shuimiú le chéile, d'ainneoin an t-am céanna (de réir an fhéilire) a chomhaireamh faoi dhó.
(2) Where it is provided that writing-down allowances are to be made for a specified period, allowances may be made for accounting periods of a company falling wholly or partly within the year 1974-75 or 1975-76, notwithstanding that allowances are also made for that year and, in reckoning the period for which allowances are to be made, the periods for which allowances are so made shall be added together, notwithstanding that the same time is (according to the calendar) counted twice.
#1303239
(6) D'aínneoin aon ní sna forálacha sin roimhe seo den alt seo, ní thabharfar aon liúntas cothromaíochta i leith aon chaiteachais mura ndearnadh, nó, mura mbeadh an teagmhas is cúis leis an liúntas cothromaíochta, mura bhféadfaí, liúntas siosscríofa a thabhairt i leith an chaiteachais sin, agus ní bheidh an méid iomlán ar a ngearrfar muirear cothromaíochta i leith aon chaiteachais níos mó ná iomlán na liúntas síos-scríofa a bheidh tugtha iarbhír i leith an chaiteachais sin, lúide, má bhíonn muirear cothromaíochta gearrtha roimhe sin, i leith an chaiteachais sin, an méid ar ar gearradh an muirear sin.”.
(6) Notwithstanding anything in the preceding provisions of this section, no balancing allowance shall be made in respect of any expenditure unless a writing-down allowance has been, or, but for the happening of the event giving rise to the balancing allowance, could have been, made in respect of that expenditure, and the total amount on which a balancing charge is made in respect of any expenditure shall not exceed the total writing-down allowances actually made in respect of that expenditure, less, if a balancing charge has previously been made in respect of that expenditure, the amount on which that charge was made.".
#1329397
(g) Trína shíniú a chur leis an gComhaontú seo, glacann gach rialtas leis thar a cheann féin agus i leith a choilíneachtaí uile agus i leith a chríocha thar lear uile agus i leith na gcríocha uile atá faoina chaomhnú, faoina ardfhlaitheas, nó faoina údarás, agus i leith na gcríocha uile a bhfuil mandáid á feidhmiú aige ina leith. [EN]
( g ) By their signature of this Agreement, all governments accept it both on their own behalf and in respect of all their colonies, overseas territories, all territories under their protection, suzerainty, or authority, and all territories in respect of which they exercise a mandate.
#1361992
(6) I gcás ina n-íocfaidh banchéile préimh as a hioncam féin ar leithligh i leith árachais ar a saol féin nó ar shaol a fearchéile, nó i leith conartha le haghaidh blianachta iarchurtha ar a saol féin nó ar shaol a fearchéile, déanfar an asbhaint chéanna, i gcás ina measúnaítear an fearchéile i leith cánach de réir fhorálacha alt 194, agus dhéanfaí dá mba é a bhí sa phréimh, préimh a d'íoc a fearchéile i leith árachais ar a shaol féin nó i leith conartha le haghaidh blianachta iarchurtha ar a shaol féin, agus beidh éifeacht dá réir sin ag an alt seo. [EN]
(6) Where a premium is paid by a wife out of her separate income in respect of an insurance on her own life or the life of her husband or a contract for any deferred annuity on her own life or the life of her husband, the same deduction shall, in a case in which the husband is assessed to tax in accordance with the provisions of section 194, be made as if the premium were a premium paid by her husband for an insurance on his own life or for a contract for a deferred annuity on his own life, and this section shall apply accordingly.
#1362131
Ar choinníoll, i gcás ina ndéanfar dhá íocaíocht nó níos mó a mbeidh cáin inmhuirir ina leith de bhua an ailt seo, nó a mbeadh cáin inmhuirir ina leith ar leithligh ó na forálacha sin roimhe seo den fho-alt seo, leis an duine céanna nó i leith an duine chéanna i leith na hoifige nó na fostaíochta céanna, nó i leith oifigí nó fostaíochtaí éagsúla faoin bhfostóir céanna nó faoi fhostóirí comhpháirte, go mbeidh feidhm ag an bhfo-alt seo amhail agus dá mba aon íocaíocht amháin de mhéid ab ionann agus an méid comhiomlán sin na híocaíochtaí sin;
Provided that where two or more payments in respect of which tax is chargeable by virtue of that section, or would be so chargeable apart from the foregoing provisions of this subsection, are made to or in respect of the same person in respect of the same office or employment, or in respect of different offices or employments held under the same employer or under associated employers, this subsection shall apply as if those payments were a single payment of an amount equal to that aggregate amount;
#1484024
(ii) beidh an sealbhóir aonad i dteideal, in aon chás eile, go ndéanfaí a dhliteanas cánach faoi aon mheasúnacht a dhéanfar i leith na híocaíochta iomchuí, nó aon choda de, a laghdú de shuim is ionann agus an oiread sin, más ann, den cháin chuí is inchurtha i leith méid na híocaíochta iomchuí a bheidh ar áireamh sa mheasúnacht agus, i gcás inar mó an cháin chuí is inchurtha ina leith sin ná a dhliteanas cánach i leith na híocaíochta iomchuí, nó i leith na coda sin den íocaíocht iomchuí a bheidh ar áireamh sa mheasúnacht, go n-aisíocfaí an bhreis leis.
(ii) in any other case, to have his liability to tax under any assessment made in respect of the relevant payment, or any part thereof, reduced by a sum equal to so much, if any, of the appropriate tax as is referable to the amount of the relevant payment contained in the assessment and, where the appropriate tax so referable exceeds his liability to tax in respect of the relevant payment, or in respect of that part of the relevant payment contained in the assessment, to repayment of the excess.
#1499436
(a) go mbeidh i leith aon tréimhse, liúntas leasa forlíontach deonaithe ag bord sláinte do dhuine nó i leith duine agus go dtiocfaidh ina dhiaidh sin liúntas cothabhála faoi alt 69 den Acht Sláinte, 1970 , nó íocaíocht faoi alt 44 den Acht Sláinte, 1947 , le duine a bhfuil galar aicídeach air, lena n-áirítear aon mhéadú ar an gcéanna, chun bheith iníoctha leis an duine sin nó i leith an duine sin i leith na tréimhse (nó i leith cuid di) ar íocadh liúntas leasa forlíontach ina haghaidh, agus
( a ) in respect of any period a health board has granted supplementary welfare allowance to or in respect of a person and a maintenance allowance under section 69 of the Health Act, 1970 , or a payment under section 44 of the Health Act, 1947 , to a person suffering from an infectious disease, including any increase thereof, subsequently becomes payable to or in respect of that person in respect of the period (or part thereof) for which supplementary welfare allowance was paid, and
#1531832
(5) Chun críocha fho-alt (4), i gcás duine a mheasúnaítear i leith cánach do bhliain mheasúnachta de réir alt 1017, déanfar aon bhronntanas iomchuí a thug céile an duine sa bhliain sin, a mbeadh céile an duine i dteideal faoisimh ina leith faoin alt seo dá ndéanfaí an céile sin a mheasúnú i leith cánach don bhliain mheasúnachta de réir alt 1016 (ar leith ó fho-alt (2) den alt sin) a mheas mar bhronntanas iomchuí a thug an duine, agus dá réir sin, beidh feidhm ag fo-alt (6) maidir leis an mbronntanas iomchuí sin ar leith ó aon bhronntanas iomchuí a bheidh tugtha ag an duine.
(5) For the purposes of subsection (4), in the case of a person assessed to tax for a year of assessment in accordance with section 1017, any relevant gift made by the person's spouse in that year, in respect of which the person's spouse would have been entitled to relief under this section if that spouse were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section), shall be deemed to have been made by the person, and, accordingly, subsection (6) shall apply to that relevant gift separately from any relevant gift made by the person.
#1879406
feabhas a chur ar rannchuidiú an iarnróid i leith geilleagar an Aontais, i leith a thionscail, lena n-áirítear a iomaíochas domhanda, i leith a tráchtála agus i leith a shochaí, go háirithe, na gnéithe a bhaineann le forbairt réigiúnach agus áitiúil, turasóireacht inbhuanaithe, oideachas, an t-aos óg agus cultúr, agus i leith feabhas a chur ar inrochtaineacht do dhaoine atá faoi mhíchumas nó daoine a bhfuil a soghluaisteacht laghdaithe, agus go háirithe aird á díriú ar riachtanais dhaoine scothaosta;
enhance the contribution of rail to the Union’s economy, to its industry, including to its global competitiveness, to its commerce and to its society, in particular those aspects related to regional and local development, sustainable tourism, education, youth and culture, and to improving accessibility for persons with disabilities or persons with reduced mobility, and in particular paying attention to the needs of elderly people;
#2087009
Sula gcuirfear isteach na cuntais ina n-áirítear caiteachas deiridh na hoibríochta lánchríochnaithe, ní dhéanfaidh an Coimisiún ná an t-údarás iniúchóireachta níos mó ná iniúchadh amháin i leith oibríochtaí nach dtéann an caiteachas incháilithe iomlán dóibh os cionn EUR 400000 i leith CFRE nó an Chiste Chomhtháthaithe, EUR 350000 i leith CUAC, EUR 300000 i leith CSE+, nó EUR 200000 i leith CEMID, CTIL, CSI nó IBTV.
Prior to the submission of the accounts for the accounting year in which the operation is completed, the Commission or audit authority shall not carry out more than one audit in respect of operations for which the total eligible expenditure does not exceed EUR 400000 for the ERDF or the Cohesion Fund, EUR 350000 for the JTF, EUR 300000 for the ESF+, or EUR 200000 for the EMFAF, the AMIF, the ISF or the BMVI.
#2986745
Cuidíonn an fhoirm dhlíthiúil leis an measúnú tosaigh ar chearta na bpáirtithe chun na sócmhainní agus ar a n-oibleagáidí i leith na ndliteanas arna sealbhú san ionstraim ar leith, amhail cé acu atá nó nach bhfuil leasanna ag na páirtithe sna sócmhainní arna sealbhú san ionstraim ar leith agus cé acu atá nó nach bhfuil siad faoi dhliteanas i leith na ndliteanas arna sealbhú san ionstraim ar leith.
The legal form assists in the initial assessment of the parties’ rights to the assets and obligations for the liabilities held in the separate vehicle, such as whether the parties have interests in the assets held in the separate vehicle and whether they are liable for the liabilities held in the separate vehicle.
#330331
tacaíocht d'oiliúint foirne, agus comhar i leith malartú foirne, i leith trealaimh agus i leith an taighde ar bhrath na coireachta;
support for the training of staff, and cooperation on the exchange of staff, on equipment and on research into crime-detection;