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391 toradh in 99 doiciméad

  1. #157131

    (i) go raibh an deartháir sin i gcleithiúnas an duine éagtha sin ar dháta a bháis, nó

    (i) was dependant on such deceased person at the date of his death, or

    Ionstraimí Reachtúla: 1980

  2. #157132

    (ii) gur chóir, i dtuairim Aire na Seirbhíse Poiblí, ag féachaint d'imthoscaí uile an cháis, an deartháir sin a áirimh mar chleithiúnaí den duine éagtha sin.

    (ii) should, in the opinion of the Minister for the Public Service, be treated, having regard to all the circumstances of the case, as a dependant of such deceased person.

    Ionstraimí Reachtúla: 1980

  3. #164194

    (a) liúntas bliantúil £l,632.60 le linn baintreachais a dheonú do bhaintreach an duine éagtha sin ar choinníoll nár phós an bhaintreach sin athuair;

    ( a ) grant to the widow of such deceased person, provided such widow has not re-married, an allowance of £1632.60 during widowhood;

    Ionstraimí Reachtúla: I.R. 1978

  4. #164196

    (aa) liúntas bliantúil £8l9.72 a dheonú d'aon mhac buaneaslán den duine éagtha sin, ar choinníoll go raibh an bhuaneasláine sin ar an mac sular bhain sé 18 mbliana d'aois amach;

    ( aa ) grant to any permanently invalided son of such deceased person an annual allowance of £819.72 provided the permanent invalidism of such son existed before he attained the age of 18 years;

    Ionstraimí Reachtúla: I.R. 1978

  5. #164199

    (i) go raibh an deartháir sin i gcleithiúnas an duine éagtha sin ar dháta a bháis, nó

    (i) was dependent on such deceased person at the date of his death, or

    Ionstraimí Reachtúla: I.R. 1978

  6. #164200

    (ii) gur chóir i dtuairim Aire na Seirbhíse Poibli, ag féachaint do thoscaí uile an cháis, an deirfiúr sin a áireamh mar chleithiúnai den duine éagtha sin;

    (ii) should, in the opinion of the Minister for the Public Service, be treated, having regard to all the circumstances of the case, as a dependant of such deceased person:

    Ionstraimí Reachtúla: I.R. 1978

  7. #164202

    (ii) gur chóir, i dtuairim Aire na Seirbhise Poibli, ag féachaint d'imthoscaí uile an cháis, an deartháir sin a áireamh mar cleithiúnai den duine éagtha sin,

    (ii) should, in the opinion of the Minister for the Public Service, be treated, having regard to all the circumstances of the case, as a dependant of such deceased person.

    Ionstraimí Reachtúla: I.R. 1978

  8. #182744

    (b) pinsean is iníoctha le tuismitheoir nuair ba dhuine pósta an duine éagtha tráth a bháis, i gcás an tuismitheoir a bheith

    (b) pension payable to a parent, the deceased having been at death a married person where the parent is—

    Ionstraimí Reachtúla: 1981

  9. #496006

    29.—Sa Chuid seo, ciallaíonn “úinéir tairbhiúil”, i ndáil le heastát duine éagtha i gcúrsa riaracháin, seiceadóir nó riarthóir an eastáit lena mbaineann.

    29.—In this Part, “beneficial owner”, in relation to an estate of a deceased person in the course of administration, means the executor or administrator of the estate concerned.

    AN tACHT UM CHEARTAS COIRIÚIL (SCIÚRADH AIRGID AGUS MAOINIÚ SCEIMHLITHEOIREACHTA) 2010

  10. #520896

    Níor cheart an bhaint is dlúithe follasach sin, áfach, a úsáid mar fhachtóir cónaisc coimhdeach i gcás ina bhfuil sé deacair gnáthchónaí an duine éagtha tráth a bháis a chinneadh.

    That manifestly closest connection should, however, not be resorted to as a subsidiary connecting factor whenever the determination of the habitual residence of the deceased at the time of death proves complex.

    Rialachán (AE) Uimh. 650/2012 ó Pharlaimint na hEorpa agus ón gComhairle an 4 Iúil 2012 maidir le dlínse, an dlí is infheidhme, aithint agus forfheidhmiú cinntí agus glacadh le hionstraimí barántúla agus iad a fhorfheidhmiú in ábhair chomharbais agus maidir le Deimhniú Eorpach Comharbais a chruthú

  11. #520983

    Ba cheart renvoi a eisiamh, áfach, i gcásanna ina ndearna an duine éagtha rogha dlí i bhfabhar dlí tríú Stát.

    Renvoi should, however, be excluded in situations where the deceased had made a choice of law in favour of the law of a third State.

    Rialachán (AE) Uimh. 650/2012 ó Pharlaimint na hEorpa agus ón gComhairle an 4 Iúil 2012 maidir le dlínse, an dlí is infheidhme, aithint agus forfheidhmiú cinntí agus glacadh le hionstraimí barántúla agus iad a fhorfheidhmiú in ábhair chomharbais agus maidir le Deimhniú Eorpach Comharbais a chruthú

  12. #521095

    Is ag cúirteanna an Bhallstáit, ina raibh gnáthchónaí ag an duine éagtha tráth a bháis, a bheidh dlínse chun rialú ar an gcomharbas sin ina iomláine.

    The courts of the Member State in which the deceased had his habitual residence at the time of death shall have jurisdiction to rule on the succession as a whole.

    Rialachán (AE) Uimh. 650/2012 ó Pharlaimint na hEorpa agus ón gComhairle an 4 Iúil 2012 maidir le dlínse, an dlí is infheidhme, aithint agus forfheidhmiú cinntí agus glacadh le hionstraimí barántúla agus iad a fhorfheidhmiú in ábhair chomharbais agus maidir le Deimhniú Eorpach Comharbais a chruthú

  13. #1091186

    (a) ina dtionscnóidh aon duine caingean chun aon talamh le duine éagtha d'aisghabháil, pé acu faoi uacht nó ar dhíthiomnacht é, agus

    ( a ) any person brings an action to recover any land of a deceased person, whether under a will or on intestacy, and

    Uimhir 6 de 1957: REACHT NA dTRÉIMHSÍ, 1957

  14. #1110180

    (iii) aon eastát nó leas a bhí ag duine éagtha faoi nascthionóntacht, agus aon tionónta ag maireachtáil d'éis an éagaigh, measfar gur eastát nó leas é a scoir ar é d'fháil bháis,

    (iii) an estate or interest of a deceased person under a joint tenancy where any tenant survives the deceased shall be deemed to be an estate or interest ceasing on his death,

    Uimhir 8 de 1959: AN tACHT UM RIARADH EASTÁT, 1959

  15. #1124009

    (2) Déanfar forálacha iomchuí na nAchtanna, maidir le haon duine éagtha a bhí ag gabháil do sheirbhís mhíleata roimh an sos agus

    (2) The relevant provisions of the Acts, as respects any deceased person who was engaged in pre-truce military service and

    Uimhir 2 de 1960: AN tACHT ARM-PHINSEAN, 1960

  16. #1155170

    (4) Gach lia-chleachtóir, cláraitheoir básanna nó adhlacóir, agus gach áititheoir tí nó teaghaise soghluaiste, agus gach duine i bhfeighil aon fhorais nó áitribh, ina raibh cónaí ar dhuine éagtha tráth a bháis, má tá cúis aige chun a chreidiúint go bhfuair an duine éagtha bás, go díreach nó go neamhdhíreach, mar gheall ar fhoréigean nó míthapa nó ar chuma éagórach, nó mar gheall ar fhaillí nó mí-iompar nó míchleachtas ag daoine eile, nó ó aon chúis eile seachas breoiteacht nó galar nádúrtha a ndearna lia chleachtóir cláraithe é a fheiceáil nó a chóireáil ina leith laistigh de mhí roimh a bhás, nó in imthosca de shórt ba ghá a imscrúdú (lena n-áirítear bás de chionn anaistéiseach a thabhairt), cuirfidh sé fíorais agus imthosca an bháis in iúl láithreach don chróinéir ar ina cheantar atá corp an duine éagtha ina luí.

    (4) Every medical practitioner, registrar of deaths or funeral undertaker and every occupier of a house or mobile dwelling, and every person in charge of any institution or premises, in which a deceased person was residing at the time of his death, who has reason to believe that the deceased person died, either directly or indirectly, as a result of violence or misadventure or by unfair means, or as a result of negligence or misconduct or malpractice on the part of others, or from any cause other than natural illness or disease for which lie had been seen and treated by a registered medical practitioner within one month before his death, or in such circumstances as may require investigation (including death as the result of the administration of an anaesthetic), shall immediately notify the coroner within whose district the body of the deceased person is lying of the facts and circumstances relating to the death.

    Uimhir 9 de 1962: AN tACHT CRÓINÉIRÍ, 1962

  17. #1155180

    (a) ina gcuirfear in iúl do chróinéir go bhfuil corp duine éagtha ina luí laistigh dá cheantar, agus

    ( a ) is informed that the body of a deceased person is lying within his district, and

    Uimhir 9 de 1962: AN tACHT CRÓINÉIRÍ, 1962

  18. #1174672

    (3) Maidir le himeachtaí a thionscnófar de bhua fo-alt (2) den alt seo, beidh éifeacht ag fo-alt (1) den alt seo, ionann agus dá ndéanfaí “tráth nach déanaí ná trí bliana tar éis deireadh na bliana a fuair an duine éagtha bás i gcás inar sa bhliain sin a rinneadh deonú na probháide nó na litreacha riaracháin agus tráth ar bith nach déanaí ná dhá bhliain tar éis deireadh na bliana a rinneadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha sin roimhe seo den fho-alt seo faoi réir an choinníll go bhféadfar, i gcás an seiceadóir nó an riarthóir do thaisceadh mionnscríbhinn cheartúcháin chun críche measúnachta dleacht eastáit tar éis na bliana a fuair an duine éagtha bás, na himeachtaí a thionscnamh tráth ar bith roimh dheireadh an dá bhliain díreach i ndiaidh deireadh na bliana a taisceadh an mhionnscríbhinn cheartúcháin” a chur in ionad “tráth ar bith laistigh de shé bliana tar éis an dáta a ndeachtas faoi.”

    (3) Subsection (1) of this section shall, in relation to proceedings commenced by virtue of subsection (2) of this section have effect as if "not later than three years after the expiration of the year in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year and at any time not later than two years after the expiration of the year in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year in which the deceased person died, the proceedings may be begun at any time before the expiration of two years next after the end of the year in which the corrective affidavit was lodged" were substituted for "within six years next after the date on which it was incurred."

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  19. #1175054

    (2) Maidir le himeachtaí a thionscnófar de bhua fo-alt (1) den alt seo, beidh éifeacht ag fo-alt (1) d'alt 10 den Acht Airgid, 1925 , ionann agus dá ndéanfaí an fo-alt sin (1) den alt sin nó a scriosadh agus an méid seo a leanas a chur ina ionad: “(1) Féadfar imeachtaí chun aon fhíneáil nó pionós a ghnóthú faoina ndeachthas, faoi na hAchtanna Cánach Ioncaim arna leasú leis an Acht seo, maidir le nó i ndáil le cáin ioncaim nó forcháin arna muirearú don bhliain dar tosach an 6ú lá d'Aibreán, 1922, nó d'aon bhliain ina dhiaidh sin a thionscnamh tráth ar bith nach déanaí ná trí bliana tar éis deireadh na bliana measúnachta a fuair an duine éagtha bás i gcás inar sa bhliain sin a rinneadh deonú na probháide nó litreacha riaracháin agus tráth ar bith nach déanaí ná dhá bhliain tar éis deireadh na bliana measúnachta a rinneadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha sin roimhe seo den fho-alt seo faoi réir an choinníll go bhféadfar, i gcás an seiceadóir nó an riarthóir do thaisceadh mionnscríbhinn cheartúcháin chun críche measúnachta dleacht estáit tar éis na bliana measúnachta a fuair an duine éagtha bás, na himeachtaí a thionscnamh tráth ar bith roimh deireadh an dá bhliain díreach i ndiaidh deireadh na bliana measúnachta a taisceadh an mhionnscríbhinn cheartúcháin”.

    (2) Subsection (1) of section 10 of the Finance Act, 1925 , shall, in relation to proceedings commenced by virtue of subsection (1) of this section, have effect as if "not later than three years after the expiration of the year of assessment in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year and at any time not later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, the proceedings may be begun at any time before the expiration of two years next after the end of the year of assessment in which the corrective affidavit was lodged" were substituted for "within six years next after the date on which such fine or penalty was incurred".

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  20. #1194786

    —Gach talamh cláraithe a chineachfaidh ar ionadaithe pearsanta duine éagtha, dáilfear é i gcás díthiomnachta ionann is dá mba eastát pearsanta é.

    —All registered land which devolves upon the personal representatives of a deceased person shall on intestacy be distributed as if it were personal estate.

    Uimhir 16 de 1964: AN tACHT UM CHLÁRÚ TEIDIL, 1964

  21. #1207854

    ciallaíonn “riarachán” maidir le heastát duine éagtha, litreacha riaracháin, cibé acu maille le huacht é nó nach ea, agus cibé acu chun críocha speisialta nó chun críocha teoranta a dheonaítear é;

    "administration", in relation to the estate of a deceased person, means letters of administration, whether with or without a will annexed, and whether granted for special or limited purposes;

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  22. #1207932

    (a) caingean i leith deontas ionadaíochta, nó cúlghairm ionadaíochta, eastáit duine éagtha i gcás cointinne ar bith ina leith;

    ( a ) an action in respect of the grant or revocation of representation of the estate of a deceased person in case there is any contention in relation thereto;

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  23. #1207986

    —(1) D'ainneoin aon diúscairt thiomnach, cineachfaidh eastát réadach agus pearsanta duine éagtha chun a ionadaithe pearsanta, agus dílseofar dóibh é, ar é d'fháil bháis.

    —(1) The real and personal estate of a deceased person shall on his death, notwithstanding any testamentary disposition, devolve on and become vested in his personal representatives.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  24. #1208104

    (a) aon fhiach ar chomaoin luachmhar agus gan chalaois a hí dlite dó ón duine éagtha tráth a bháis;

    ( a ) any debt for valuable consideration and without fraud due to him from the deceased person at the time of his death;

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  25. #1208155

    (8) Féadfaidh an Chúirt cibé luach saothair réasúnach is cuí leis an gCúirt a shannadh, as eastát an duine éagtha, do riarthóir a cheapfar faoi fho-alt (7).

    (8) The Court may, out of the estate of the deceased person, assign to an administrator appointed under subsection (7) such reasonable remuneration as the Court thinks fit.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  26. #1208163

    (2) Más feasach eastát an duine éagtha a bheith dócmhainneach, ní théarbfar an deontas ach amháin maidir le heastát iontaobhais.

    (2) Where the estate of the deceased person is known to be insolvent, the grant shall not be severed except as regards a trust estate.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  27. #1208361

    —(1) I gcás eastát duine éagtha a bheith dócmhainneach, riarfar é de réir na rialacha atá leagtha amach i gCuid I den Chéad Sceideal.

    —(1) Where the estate of a deceased person is insolvent, it shall be administered in accordance with the rules set out in Part I of the First Schedule—

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  28. #1208373

    (6) Beidh éileamh ar scair, mar cheart dlíthiúil nó faoi dhíthiomnacht, in eastát duine éagtha ina éileamh i gcoinne sócmhainní an eastáit go feadh suime is ionann agus luach na scaire sin.

    (6) A claim to a share as a legal right or on intestacy in the estate of a deceased person is a claim against the assets of the estate to a sum equal to the value of that share.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  29. #1208430

    (a) na tagairtí a dhéantar do thalamh duine éagtha is tagairtí iad do thalamh a raibh teideal aige chuige nó a ndearna sé cumhacht cheapacháin ghinearálta a fheidhmiú ina leith le huacht;

    ( a ) references to the land of a deceased person are references to land to which he was entitled or over which he exercised a general power of appointment by will;

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  30. #1208454

    —(1) Aon aontú a dhéanfar le heastát nó leas i dtalamh neamhchláraithe duine éagtha a dhílsiú i bhfabhar an duine i dteideal chuige—

    —(1) An assent to the vesting of any estate or interest in unregistered land of a deceased person in favour of the person entitled thereto shall—

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  31. #1223894

    (2) Ní dhéanfar aon mheasúnacht faoin alt seo tráth is déanaí ná trí bliana tar éis deireadh na bliana measúnachta a fuair an duine éagtha bás i gcás inarb í an bhliain sin a deonaíodh probháid nó litreacha riaracháin, agus ní dhéanfar aon mheasúnacht den sórt sin tráth is déanaí ná dhá bhliain tar éis deireadh na bliana measúnachta a rinneadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha roimhe seo den mhír seo faoi réir an choinníll, má thaisceann an seiceadóir nó an riarthóir mionnscríbhinn cheartúcháin chun dleacht eastáit a mheasúnú tar éis an bliana measúnachta a d'éag an duine éagtha, go bhféadfar an mheasúnacht sin a dhéanamh tráth ar bith roimh dheireadh dhá bhliain tar éis deireadh na bliana measúnachta a taisceadh an mhionnscríbhinn cheartúcháin.

    (2) No assessment under this section shall be made later than three years after the expiration of the year of assessment in which the deceased person died in a case in which the grant of probate or letters of administration was made that year, and no such assessment shall be made later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this paragraph shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, such assessment may be made at any time before the expiration of two years after the end of the year of assessment in which the corrective affidavit was lodged.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  32. #1229292

    (2) Féadfar imeachtaí a thionscnófar de bhua fho-alt (1) a thosú tráth ar bith nach déanaí ná trí bliana tar éis deireadh na bliana measúnachta a fuair an duine éagtha bás i gcás inarb í an bhliain sin a deonaíodh probháid nó litreacha riaracháin agus tráth ar bith nach déanaí ná dhá bhliain tar éis deireadh na bliana measúnachta a rinneadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha sin roimhe seo den fho-alt seo faoi réir an choinníll go bhféadfar, i gcás an seiceadóir nó an riarthóir do thaisceadh mionnscríbhinn cheartúcháin chun críche measúnachta dleacht eastáit tar éis na bliana measúnachta a fuair an duine éagtha bás, na himeachtaí a thosú tráth ar bith roimh dheireadh an dá bhliain díreach i ndiaidh deireadh na bliana measúnachta a taisceadh an mhionnscríbhinn cheartúcháin.

    (2) Proceedings commenced by virtue of subsection (1) may be begun at any time not later than three years after the expiration of the year of assessment in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year and at any time not later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, the proceedings may be begun at any time before the expiration of two years next after the end of the year of assessment in which the corrective affidavit was lodged.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  33. #1229594

    (v) Daoine i gcomhpháirtíocht agus daoine ag a bhfuil leas in eastát duine éagtha nó i maoin atá ar teachtadh ar iontaobhas measfar, faoi seach, gur duine aonair iad.

    (v) Persons in partnership and persons interested in the estate of a deceased person or in property held on a trust shall, respectively, be deemed to be a single person.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  34. #1240937

    (3) Ní dheonófar liúntas faoin alt seo i leith duine éagtha arbh fhaillí mhór nó mí-iompar mór dá chuid féin ba chúis lena bhás.

    (3) An allowance shall not be granted under this section in respect of a deceased person whose death was due to serious negligence or misconduct on his part.

    Uimhir 12 de 1968: AN tACHT ARM-PHINSEAN, 1968

  35. #1244502

    ar iarratas ón duine nó, i gcás duine éagtha, óna ionadaí pearsanta, nó i gcás comhlachta chorpraithe, ón leachtóir.

    upon the application of the person or, in the case of a deceased person, his personal representative, or in the case of a body corporate, the liquidator.

    Uimhir 26 de 1968: AN tACHT MARGAITHE OLLA, 1968

  36. #1273442

    (3) Imeachtaí a tosaíodh de bhua fho-alt (2) féadfar tús a chur leo tráth ar bith nach déanaí ná trí bliana tar éis bheith caite don bhliain ina bhfuair an duine éagtha bás más rud é gur sa bhliain sin a rinneadh probháid nó litreacha riaracháin a dheonú agus tráth ar bith nach déanaí ná dhá bhliain tar éis bheith caite don bhliain ina ndearnadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha roimhe seo den fho-alt seo faoi réir an choinníll, i gcás an t-ionadaí pearsanta do thaisceadh mionnscríbhinn ceartúcháin chun dleacht eastáit a mheasúnú tar éis na bliana ina bhfuair an duine éagtha bás, go bhféadfar na himeachtaí a thosú tráth ar bith roimh bheith caite don dá bhliain díreach tar éis deireadh na bliana inar taisceadh an mhionnscríbhinn cheartúcháin.

    (3) Proceedings commenced by virtue of subsection (2) may be begun at any time not later than three years after the expiration of the year in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year and at any time not lens: than two years after the expiration of the year in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the personal representative lodges a corrective affidavit for the purpose of assessment of estate duty after the year in which, the deceased person died, the proceedings may be begun at any time before the expiration of two years next after the end of the year in which the corrective affidavit was lodged.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  37. #1273455

    (b) Ní dhéanfar aon mheastachán cánach de bhua an fho-ailt seo tráth is déanaí ná trí bliana tar éis bheith caite don bhliain ina bhfuair an duine éagtha bás i gcás ina ndearnadh deonú na probháide nó na litreacha riaracháin an bhliain sin agus ní dhéanfar aon mheastachán den sórt sin tráth is déanaí ná dhá bhliain tar éis bheith caite don bhliain ina ndearnadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha roimhe seo den mhír seo faoi réir an choinníll, i gcás an t-ionadaí pearsanta do thaisceadh mionnscríbhinn cheartúcháin chun dleacht eastáit a mheasúnú tar éis na bliana ina bhfuair an duine éagtha bás, go bhféadfar an meastachán sin a dhéanamh tráth ar bith roimh bheith caite don dá bhliain díreach tar éis deireadh na bliana inar taisceadh an mhionnscríbhinn cheartúcháin.

    ( b ) No estimation of tax shall be made by virtue of this subsection later than three years after the expiration of the year in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year and no such estimation shall be made later than two years after the expiration of the year in which such grant was made in any other case, but the foregoing provisions of this paragraph shall have effect subject to the proviso that where the personal representative lodges a corrective affidavit for the purposes of assessment of estate duty after the year in which the deceased person died, such estimation may be made at any time before the expiration of two years after the end of the year in which the corrective affidavit was lodged.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  38. #1292208

    —(1) Chun críocha an Achta seo, na sócmhainní a raibh duine éagtha inniúil ar iad a dhiúscairt—

    —(1) For the purposes of this Act, the assets of which a deceased person was competent to dispose—

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

  39. #1294426

    (b) chun leasa nó scaire i gcomhpháirtíocht, i gcomhthionóntacht nó in eastát duine éagtha inar comhpháirtí, comhthionónta nó tairbhí, de réir mar a bheidh, é,

    ( b ) an interest or share in a partnership, joint tenancy or estate of a deceased person, in which he is a partner, joint tenant or beneficiary as the case may be,

    Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975

  40. #1305635

    [EN] (iv) daoine a bhfuil leas acu in aon scaireanna nó oibleagáidí de chuid na cuideachta atá faoi réir aon iontaobhais nó is cuid d'eastát duine éagtha,

    (iv) persons interested in any shares or obligations of the company which are subject to any trust or are part of the estate of a deceased person,

    Uimhir 8 de 1976: AN tACHT UM CHÁIN FHÁLTAS CAIPITIÚIL, 1976

  41. #1312368

    (5) Suim a bheidh le híoc ag an Aire de bhun foráil a bheidh ar áireamh i scéim faoin alt seo de bhua mhír (g) d'fho-alt (2) den alt seo féadfar í a íoc le daoine nó a dháileadh ar dhaoine ar dealraitheach don Aire teideal tairbhiúil a bheith acu chun eastát an duine éagtha lena mbaineann, nó í a íoc le duine amháin nó níos mó nó a dháileadh ar níos mó ná duine amháin de na daoine sin, nó i gcás gur neamhdhlisteanach don duine éagtha lena mbaineann nó dá leanaí (is cás nach mbaineann alt 9 den Acht Dlisteanais, 1931 , leis), í a íoc le cibé daoine nó a dháileadh ar cibé daoine is cuí leis an Aire, agus beidh an tAire urscaoilte ó gach dliteanas maidir le haon íocaíocht nó dáileadh den sórt sin.

    (5) A sum to be paid by the Minister pursuant to a provision which is included in a scheme under this section by virtue of paragraph (g) of subsection (2) of this section may be paid or distributed to or among persons appearing to the Minister to be beneficially entitled to the estate of the deceased person concerned, or to or among any one or more of those persons, or in the case of the illegitimacy of the deceased person concerned or his children (being a case to which section 9 of the Legitimacy Act, 1931 , does not apply), to or among such persons as the Minister may think fit, and the Minister shall be discharged from all liability in respect of any such payment or distribution.

    Uimhir 22 de 1976: AN tACHT AOISLIÚNTAS AGUS PINSEAN, 1976

  42. #1334720

    agus measfar aon mhorgáiste nó muirear den sórt sin a bheith arna thabhairt nó arna dhéanamh i gcúrsa cuí agus chun eastát an duine éagtha a riaradh.

    and any such mortgage or charge shall be deemed to have been given or made in due course and for the purpose of administering the estate of the deceased person.

    Uimhir 2 de 1978: AN tACHT CAIRDE TALMHAÍOCHTA, 1978

  43. #1343052

    “(1) Chun críocha an Achta seo, na sócmhainní a raibh duine éagtha inniúil ar iad a dhiúscairt—

    "(1) For the purposes of this Act, the assets of which a deceased person was, competent to dispose—

    Uimhir 33 de 1978: AN tACHT UM CHÁIN GHNÓCHAN CAIPITIÚIL (LEASÚ), 1978

  44. #1358555

    (4) Féadfar suim a bheidh le híoc ag comhlacht lena mbaineann an t-alt seo de bhun aon fhoráil a áirítear i scéim faoin alt seo de bhua mhír (f) d'fho-alt (2) den alt seo a íoc le daoine nó a dháileadh ar dhaoine ar dealraitheach don chomhlacht go bhfuil teideal tairbhiúil acu chun eastát an duine éagtha lena mbaineann, nó a íoc le haon duinedaoine, nó a dháileadh ar aon daoine díobh sin, nó, i gcás an duine éagtha lena mbaineann nó a leanaí a bheith neamhdhlisteanach (ar cás é nach mbaineann alt 9 den Acht Dlisteanais, 1931 , leis), a íoc le cibé daoine nó a dháileadh ar cibé daoine is cuí leis an gcomhlacht, agus urscaoilfear an comhlacht ó gach dliteanas i leith aon íoc nó dáileadh den sórt sin.

    (4) A sum to be paid by a body to which this section applies pursuant to a provision which is included in a scheme under this section by virtue of paragraph ( f ) of subsection (2) of this section may be paid or distributed to or among persons appearing to the body to be beneficially entitled to the estate of the deceased person concerned, or to or among any one or more of those persons, or, in the case of the illegitimacy of the deceased person concerned or his children (being a case to which section 9 of the Legitimacy Act, 1931 , does not apply), to or among such persons as the body may think fit, and the body shall be discharged from all liability in respect of any such payment or distribution.

    Uimhir 8 de 1980: AN tACHT RIALTAIS ÁITIÚIL (AOISLIÚNTAS), 1980

  45. #1368646

    “(3) (a) I gcás duine ar comhalta de chumann nó taisceoir i gcum ann é a bhfuil aige i gcistí an chumainn suim airgid, nach mó ná cibé méid a bheidh ceaptha ag an gCláraitheoir ó am go ham chun críocha an fho-ailt seo, d'fháil bháis, féadfaidh an cumann an tsuim a íoc, gan ionadaíocht de réir bhrí an Achta Comharbais, 1965 , a bheith deonaithe i leith eastát an duine éagtha, leis an duine a mheasfaidh an cumann a bheith i dteideal í a fháil, cibé acu mar ionadaí pearsanta an duine éagtha nó ar shlí eile, ar an gcumann a bheith sásta le fianaise i ndearbhú reachtúil gur tharla an bás agus go bhfuil an duine a d'éiligh an tsuim nó ar éilíodh thar a cheann í i dteideal í a fháil.

    "(3) ( a ) Where a person who is a member of or a depositor with a society and has in the funds of the society a sum of money, not exceeding such amount as may from time to time stand fixed by the Registrar for the purposes of this subsection, dies, the sum may be paid by the society, without representation within the meaning of the Succession Act, 1965 , having been granted in respect of the estate of the deceased person, to the person who appears to the society to be entitled to receive it, whether as personal representative of the deceased person or otherwise, upon the society's being satisfied by evidence contained in a statutory declaration of the occurrence of the death and of the entitlement of the person by or on whose behalf the sum is claimed to the receipt thereof.

    Uimhir 31 de 1980: AN tACHT CUMANN FOIRGNÍOCHTA (LEASÚ), 1980

  46. #1389715

    (b) Chun críocha mhír (a) toimhdeofar go mba mharthanach don duine éagtha agus gurbh eisean an t-iasachtaí;

    ( b ) For the purposes of paragraph (a) it shall be assumed that the deceased would have survived and been the borrower;

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  47. #1474371

    —(1) Féadfaidh na daoine seo a leanas achainí chun eastát duine éagtha a riaradh faoin gCuid seo a thíolacadh don Chúirt—

    —(1) A petition for the administration under this Part of the estate of a deceased person may be presented to the Court by—

    Uimhir 27 de 1988: AN tACHT FÉIMHEACHTA, 1988

  48. #1474373

    (a) aon chreidiúnaí a mbeadh a fhiach leordhóthanach chun tacú le hachainí féimheachta in aghaidh an duine éagtha i gcás é bheith beo, agus

    ( a ) any creditor whose debt would have been sufficient to support a bankruptcy petition against the deceased if he had been alive, or

    Uimhir 27 de 1988: AN tACHT FÉIMHEACHTA, 1988

  49. #1474377

    (2) I gcás gur creidiúnaí a thíolacfaidh an achainí, seirbheálfar fógra ina thaobh ar ionadaí pearsanta an duine éagtha.

    (2) Where the petition is presented by a creditor, notice thereof shall be served on the personal representative of the deceased.

    Uimhir 27 de 1988: AN tACHT FÉIMHEACHTA, 1988

  50. #1474395

    (3) Féadfar ordú a dhéanamh faoin alt seo d'ainneoin nach eol aon ionadaí pearsanta de chuid an duine éagtha a bheith ann.

    (3) An order may be made under this section notwithstanding that there is no known personal representative of the deceased.

    Uimhir 27 de 1988: AN tACHT FÉIMHEACHTA, 1988