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  1. #1039045

    —Leasaítear leis seo alt 2 d'Acht 1947 trí thagairtí don tréimhse dar tosach dáta an Achta sin a rith agus dar críoch an 8ú lá d'Iúil, 1952, a chur in ionad tagairtí don tréimhse dar tosach dáta an Achta sin a rith agus dar críoch an 8ú lá d'Iúil, 1951, a cuireadh ann leis an Acht Ceardchumann, 1950 (Uimh. 19 de 1950) .

    —Section 2 of the Act of 1947 is hereby amended by the substitution, for references to the period commencing on the passing of that Act and ending on the 8th day of July, 1951, inserted therein by the Trade Union Act, 1950 (No. 19 of 1950), of references to the period commencing on such passing and ending on the 8th day of July, 1952.

    Number 14 of 1951: TRADE UNION ACT, 1951

  2. #1089721

    ciallaíonn “bliain éilimh” gach bliain de chúig bliana measúnuithe comhleanúnacha arb í an chéad bhliain acu pé bliain de na trí bliana measúnuithe dar tosach an 6ú lá d'Aibreán, 1957, an 6ú lá d'Aibreán, 1958, agus an 6ú lá d'Aibreán, 1959, faoi seach, a roghnós an chuideachta a bheas i gceist nó, mura roghnaí, an bhliain dar tosach an 6ú lá d'Aibreán, 1959, faoi réir an choinníll, in aon chás inarb ionann an tréimhse chaighdeánach agus an tréimhse bhliana dar chríoch an 30ú lá de Mheán Fómhair, 1956, nach bliain éilimh an bhliain mheasúnuithe dar tosach an 6ú lá d'Aibreán, 1957, más rud é gur ar lá roimh an lú lá de Dheireadh Fómhair, 1955, a thosnaigh an bhonn-tréimhse maidir léi.

    "year of claim" means each of five consecutive years of assessment of which the first is such one of the three years of assessment commencing on the 6th day of April, 1957, the 6th day of April, 1958 and the 6th day of April, 1959, respectively, as the company in question elects or, in default of election, the year commencing on the 6th day of April, 1959, subject to the proviso that, in any case in which the standard period is the period of one year ending on the 30th day of September, 1956, the year of assessment commencing on the 6th day of April, 1957, shall not be a year of claim if the basis period in relation thereto commenced on a day prior to the 1st day of October, 1955.

    Number 47 of 1956: FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1956

  3. #1227690

    —Sa Chaibidil seo, ciallaíonn “bliain éilimh” gach bliain de dheich mbliana measúnachta comhleanúnacha arb í an chéad bhiain acu cibé bliain de na trí bliana measúnachta dar tosach an 6ú lá d'Aibreán, 1957, an 6ú lá d'Aibreán, 1958, agus an 6ú lá d'Aibreán, 1959, faoi seach, a roghnóidh an chuideachta a bheidh i gceist nó mura roghnóidh, an bhliain dar tosach an 6ú lá d'Aibreán, 1959, ach in aon chás inarb í an tréimhse chaighdeánach an tréimhse bhliana dar chríoch an 30ú lá de Mheán Fómhair, 1956, ní bliain éilimh an bhliain mheasúnachta dar tosach an 6ú lá d'Aibreán, 1957, más rud é gur ar lá roimh an 1ú lá de Dheireadh Fómhair, 1955, a thosaigh an bhonn-tréimhse maidir léi:

    —In this Chapter "year of claim" means each of ten consecutive years of assessment of which the first is such one of the three years of assessment commencing on the 6th day of April, 1957, the 6th day of April, 1958, and the 6th day of April 1959, respectively, as elected by the company or, in default of election, the year commencing on the 6th day of April, 1959, but, in any case in which the standard period is the period of one year ending on the 30th day of September, 1956, the year of assessment commencing on the 6th day of April, 1957, shall not he a year of claim if the basis period in relation thereto commenced on a day prior to the 1st day of October, 1955:

    Number 6 of 1967: INCOME TAX ACT, 1967

  4. #1312324

    (C) a d'fheidhmigh, i rith na tréimhse a luaitear sa chlásal sin (A), an rogha a luaitear amhlaidh, agus ar tharla ina dhiaidh sin agus i rith na tréimhse dar thosach an 23ú lá d'Iúil a dúradh agus dar chríoch an 31ú lá de Nollaig, 1971, gur éag siad nó gur scoir siad den Státseirbhís nó gur scoir siad ar shlí eile de bheith ina ndaoine a mbaineann an t-alt seo leo, agus a ghlac de rogha dul isteach sa scéim, nó a ndearnadh rogha den sórt sin ina leith nó i ndáil leo de bhun na scéime, i rith na tréimhse a dúradh dar thosach an 23ú lá d'Iúil a dúradh agus dar chríoch an 31ú lá de Nollaig, 1971,

    (C) who during the period mentioned in the said clause (A) exercised the option so mentioned, and subsequently and during the period beginning on the said 23rd day of July and ending on the 31st day of December, 1971, either died or retired from the Civil Service or otherwise ceased to be persons to whom this section applies, and who elected to join the scheme, or in respect of or in relation to whom pursuant to the scheme such an election was made, during the said period beginning on the said 23rd day of July and ending on the 31st day of December, 1971,

    Number 22 of 1976: SUPERANNUATION AND PENSIONS ACT, 1976

  5. #1327065

    —I gcás ar giorra ná dhá mhí dhéag tréimhse de chuid 1977, is í an chuid chomhréire den bhliain chaighdeánach i ndáil le trádáil shonraithe an tréimhse dar tosach tráth dhá mhí dhéag roimh an dáta dar tosach an tréimhse de chuid 1977 a dúradh agus dar críoch tráth dhá mhí dhéag roimh an dáta dar críoch an tréimhse de chuid 1977 a dúradh.

    —Where a 1977 period is less than twelve months, the corresponding part of the standard year in relation to a specified trade is the period which begins twelve months before the date on which that 1977 period begins and which ends twelve months before the date on which that 1977 period ends.

    Number 18 of 1977: FINANCE ACT, 1977

  6. #1340215

    23.—I gcás ar giorra ná dhá mhí dhéag tréimhse de chuid 1977, tréimhse de chuid 1978 nó tréimhse de chuid 1979, is í an chuid chomhréire den bhliain chaighdeánach i ndáil le trádáil shonraithe an chuid dar tosach tráth dhá mhí dhéag, ceithre mhí is fiche nó sé mhí is tríocha, de réir mar a bheidh, roimh an dáta dar tosach an tréimhse sin agus dar críoch tráth dhá mhí dhéag, ceithre mhí is fiche nó sé mhí is tríocha, de réir mar a bheidh, roimh an dáta dar críoch an tréimhse sin.

    23. Corresponding part of standard year.

    Number 21 of 1978: FINANCE ACT, 1978

  7. #1362202

    (b) (i) “an tréimhse dar thosach an 6ú lá d'Aibreán, 1980, agus dar críoch an 5ú lá d'Aibreán, 1981” a chur in ionad “an tréimhse dar thosach an 6ú lá d'Aibreán, 1979, agus dar críoch an 5ú lá d'Aibreán, 1980” sa mhíniú ar “tréimhse cháilitheach” i mír 1 den Sceideal sin, agus

    ( b ) (i) "the period commencing on the 6th day of April, 1980, and ending on the 5th day of April, 1981" were substituted for "the period commencing on the 6th day of April, 1979, and ending on the 5th day of April, 1980" in the definition of "qualifying period" in paragraph 1 of that Schedule, and

    Number 14 of 1980: FINANCE ACT, 1980

  8. #1362705

    23.—I gcás ar giorra ná dhá mhí dhéag tréimhse de chuid 1977, tréimhse de chuid 1978, tréimhse de chuid 1979 nó tréimhse de chuid 1980, is í an chuid chomhréire den bhliain chaighdeánach i ndáil le trádáil shonraithe an chuid dar tosach tráth dhá mhí dhéag, ceithre mhí is fiche, sé mhí is tríocha nó ocht mí is daichead, de réir mar a bheidh, roimh an dáta dar tosach an tréimhse sin agus dar críoch tráth dhá mhí dhéag, ceithre mhí is fiche, sé mhí is tríocha nó ocht mí is daichead, de réir mar a bheidh, roimh an dáta dar críoch an tréimhse sin.”,

    23.—Where a 1977 period, a 1978 period, a 1979 period or a 1980 period is less than twelve months, the corresponding part of the standard year in relation to a specified trade shall be the part which begins twelve months, twenty-four months, thirty-six months or forty-eight months, as the case may be, before the date on which that period begins and which ends twelve months, twenty-four months, thirty-six months or forty-eight months, as the case may be, before the date on which that period ends.",

    Number 14 of 1980: FINANCE ACT, 1980

  9. #1379866

    (b) (i) “an tréimhse dar thosach an 6ú lá d'Aibreán, 1981, agus dar críoch an 5ú lá d'Aibreán, 1982” in ionad “an tréimhse dar thosach an 6ú lá d'Aibreán, 1979, agus dar críoch an 5ú lá d'Aibreán, 1980” sa mhíniú ar “tréimhse cháilitheach” i mír 1 den Sceideal sin, agus

    ( b ) (i) "the period commencing on the 6th day of April, 1981, and ending on the 5th day of April, 1982" were substituted for "the period commencing on the 6th day of April, 1979, and ending on the 5th day of April, 1980" in the definition of "qualifying period" in paragraph 1 of that Schedule, and

    Number 16 of 1981: FINANCE ACT, 1981

  10. #1389399

    (i) “an tréimhse dar thosach an 6ú lá d'Aibreán, 1982, agus dar críoch an 5ú lá d'Aibreán, 1983” a chur in ionad “an tréimhse dar thosach an 6ú lá d'Aibreán, 1979, agus dar críoch an 5ú lá d'Aibreán, 1980” sa mhíniú ar “tréimhse cháilitheach”, agus

    (i) "the period commencing on the 6th day of April, 1982, and ending on the 5th day of April, 1983" were substituted for "the period commencing on the 6th day of April, 1979, and ending on the 5th day of April, 1980" in the definition of "qualifying period", and

    Number 14 of 1982: FINANCE ACT, 1982

  11. #1428170

    —Aon fhostóir a rinne, le linn na tréimhse dar tús an 23ú lá de Dheireadh Fómhair, 1985, agus dar críoch an 31ú lá de Mhárta, 1986, fostaithe breise a fhostú faoin scéim agus de bhua na scéime a riarann an Roinn Leasa Shóisialaigh agus dá ngairtear an Scéim Díolúine Árachais Shóisialaigh Pá-Choibhneasa d'Fhostóirí, ní dhlífidh sé, le linn na tréimhse dar tosach an 6ú lá d'Aibreán, 1986, agus dar críoch an 5ú lá d'Aibreán, 1987, gach suim nó aon suim de na suimeanna seo a leanas a íoc i leith fostaithe breise a fhreagraíonn do ghlanmhéadú ar mheitheal an fhostóra faoin scéim, is é sin le rá—

    —Any employer who, during the period commencing on the 23rd day of October, 1985, and ending on the 31st day of March, 1986, employed, under and by virtue of the scheme administered by the Department of Social Welfare and known as the Employers' Pay-Related Social Insurance Exemption Scheme, additional employees shall not, during the period commencing on the 6th day of April, 1986, and ending on the 5th day of April, 1987, be liable to pay in respect of additional employees who constitute a net increase in the employer's workforce under the scheme all or any of the following, namely—

    Number 8 of 1986: SOCIAL WELFARE ACT, 1986

  12. #1433455

    ciallaíonn “tréimhse iomchuí” an tréimhse dar tosach an 30ú lá d'Eanáir, 1986, agus dar críoch an 31ú lá d'Iúil, 1986, an tréimhse sé mhí dar críoch an 31ú lá d'Eanáir, 1987, nó aon tréimhse sé mhí dá éis sin dar críoch an 31ú lá d'Eanáir nó an 31ú lá d'Iúil.

    "relevant period" means the period beginning on the 30th day of January, 1986, and ending on the 31st day of July, 1986, the period of six months ending on the 31st day of January, 1987, or any subsequent period of six months ending on the 31st day of January or the 31st day of July.

    Number 13 of 1986: FINANCE ACT, 1986

  13. #1444517

    —Aon fhostóir a rinne, le linn na tréimhse dar tús an 16ú lá de Nollaig, 1986, agus dar críoch an 31ú lá d'Eanáir, 1987, fostaithe breise a fhostú faoin scéim agus de bhua na scéime a riarann an Roinn Leasa Shóisialaigh agus dá ngairtear an Scéim Díolúine Árachais Shóisialaigh Pá-Choibhneasa d'Fhostóirí, ní dhlífidh sé, le linn na tréimhse dar tosach an 6ú lá d'Aibreán, 1987, agus dar críoch an 5ú lá d'Aibreán, 1988, gach suim nó aon suim de na suimeanna seo a leanas a íoc i leith cibé fostaithe breise a fhreagraíonn don ghlanmhéadú ar fhoireann an fhostóra faoin scéim, is é sin le rá—

    —Any employer who, during the period commencing on the 16th day of December, 1986, and ending on the 31st day of January, 1987, employed, under and by virtue of the scheme administered by the Department of Social Welfare and known as the Employers' Pay -Related Social Insurance Exemption Scheme, additional employees shall not, during the period commencing on the 6th day of April, 1987, and ending on the 5th day of April, 1988, be liable to pay in respect of additional employees who constitute a net increase in the employer's workforce under the scheme all or any of the following, namely—

    Number 2 of 1987: SOCIAL WELFARE ACT, 1987

  14. #1463336

    (i) i gcás go dtosóidh tréimhse chuntasaíochta roimh an 1ú lá d'Eanáir, 1989, agus go gcríochnóidh sí ar an dáta sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an dáta a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Nollaig, 1988, agus i gcuid eile, dar tosach an 1ú lá d'Eanáir, 1989, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta agus déileálfar leis an dá chuid den tréimhse chuntasaíochta ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad, agus

    (i) where an accounting period begins before the 1st day of January, 1989, and ends on or after that date it shall be divided into one part, beginning on the date on which the accounting period begins and ending on the 31st day of December, 1988, and another part, beginning on the 1st day of January, 1989, and ending on the day on which the accounting period ends, and both parts of the accounting period shall be treated as if they were separate accounting periods, and

    Number 12 of 1988: FINANCE ACT, 1988

  15. #1463338

    (ii) i gcás go dtosóidh tréimhse chuntasaíochta roimh an 1ú lá d'Eanáir, 2001, agus go gcríochnóidh sí ar an dáta sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an dáta a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Nollaig, 2000, agus i gcuid eile, dar tosach an 1ú lá d'Eanáir, 2001, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.

    (ii) where an accounting period begins before the 1st day of January, 2001, and ends on or after that date it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of December, 2000, and another part, beginning on the 1st day of January, 2001, and ending on the day the accounting period ends, and both parts shall be treated as if they were separate accounting periods.

    Number 12 of 1988: FINANCE ACT, 1988

  16. #1464561

    (a) i gcás go dtosóidh tréimhse chuntasaíochta roimh an 6ú lá d'Aibreán, 1988, agus go gcríochnóidh sí ar an dáta sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an lá a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 5ú lá d'Aibreán, 1988, agus i gcuid eile, dar tosach an 6ú lá d'Aibreán, 1988, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid mar thréimhsí cuntasaíochta ar leithligh,

    ( a ) where an accounting period begins before the 6th day of April, 1988, and ends on or after that date, it shall be divided into one part, beginning on the day on which the accounting period begins and ending on the 5th day of April, 1988, and another part beginning on the 6th day of April, 1988, and ending on the day on which the accounting period ends and both parts shall be treated as separate accounting periods,

    Number 12 of 1988: FINANCE ACT, 1988

  17. #1464565

    (b) i gcás dtosóidh tréimhse chuntasaíochta roimh an 6ú lá d'Aibreán, 1989, agus go gcríochnóidh sí ar an lá sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an lá a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 5ú lá d'Aibreán, 1989, agus i gcuid eile, dar tosach an 6ú lá d'Aibreán, 1989, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid mar thréimhsí cuntasaíochta ar leithligh.

    ( b ) where an accounting period begins before the 6th day of April, 1989, and ends on or after that day, it shall be divided into one part, beginning on the day on which the accounting period begins and ending on the 5th day of April, 1989, and another part beginning on the 6th day of April, 1989, and ending on the day on which the accounting period ends and both parts shall be treated as separate accounting periods.

    Number 12 of 1988: FINANCE ACT, 1988

  18. #1464726

    (1) Chun críocha alt 33 (2) agus ailt 28 agus 79 den Acht Cánach Corparáide, 1976 , i gcás go dtosóidh tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1989, agus go gcríochnóidh sí ar an lá sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an lá a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1989, agus i gcuid eile, dar tosach an 1ú lá d'Aibreán, 1989, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.

    (1) For the purposes of section 33 (2) and sections 28 of the Corporation Tax Act, 1976 , where an accounting period begins before the 1st day of April, 1989, and ends on or after that day, it shall be divided into one part, beginning on the day on which the accounting period begins and ending on the 31st day of March, 1989, and another part, beginning on the 1st day of April, 1989, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.

    Number 12 of 1988: FINANCE ACT, 1988

  19. #1464730

    (b) Chun críocha na fomhíre seo agus an ailt sin 28, i gcás go dtosóidh tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1988, agus go gcríochnóidh sí ar an lá sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an lá a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1988, agus i gcuid eile, dar tosach an 1ú lá d'Aibreán, 1988, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.

    ( b ) For the purposes of this subparagraph and the said section 28, where an accounting period begins before the 1st day of April, 1988, and ends on or after that day, it shall be divided into one part, beginning on the day on which the accounting period begins and ending on the 31st day of March, 1988, and another part, beginning on the 1st day of April, 1988 and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.

    Number 12 of 1988: FINANCE ACT, 1988

  20. #1464735

    (a) i gcás go dtosóidh tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1988, agus go gcríochnóidh sí ar an lá sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an lá a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1988, agus i gcuid eile, dar tosach an 1ú lá d'Aibreán, 1988, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad, agus

    ( a ) where an accounting period begins before the 1st day of April, 1988, and ends on or after that day, it shall be divided into one part, beginning on the day on which the accounting period begins and ending on the 31st day of March, 1988, and another part beginning on the 1st day of April, 1988, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods, and

    Number 12 of 1988: FINANCE ACT, 1988

  21. #1464737

    (b) i gcás go dtosóidh tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1989, agus go gcríochnóidh sí ar an lá sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an lá a dtosóidh an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1989, agus i gcuid eile, dar tosach an 1ú lá d'Aibreán, 1989, agus dar críoch an lá a gcríochnóidh an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.

    ( b ) where an accounting period begins before the 1st day of April, 1989, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of March, 1989, and another part, beginning on the 1st day of April, 1989, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.

    Number 12 of 1988: FINANCE ACT, 1988

  22. #1498868

    —Fostóir a d'fhostaigh, le linn na tréimhse dar tosach an 23ú lá de Dheireadh Fómhair, 1989, agus dar críoch an 28ú lá d'Fheabhra, 1990, fostaithe breise faoin scéim agus de bhua na scéime a riarann an Roinn Leasa Shóisialaigh agus ar a dtugtar an Scéim Díolúine Árachais Shóisialaigh Pá-Choibhneasa d'Fhostóirí, ní dhlífidh sé, le linn na tréimhse dar tosach an 6ú lá d'Aibreán, 1990, agus dar críoch an 5ú lá d'Aibreán, 1991, gach ceann nó aon cheann díobh seo a leanas a íoc i leith fostaithe breise ar glanmhéadú iad ar fhórsa saothair an fhostóra faoin scéim, eadhon—

    —An employer who, during the period commencing on the 23rd day of October, 1989, and ending on the 28th day of February, 1990, employed additional employees under and by virtue of the scheme administered by the Department of Social Welfare and known as the Employers' Pay-Related Social Insurance Exemption Scheme, shall not, during the period commencing on the 6th day of April, 1990, and ending on the 5th day of April, 1991, be liable to pay in respect of additional employees who constitute a net increase in the employer's workforce under the scheme all or any of the following, namely—

    Number 5 of 1990: SOCIAL WELFARE ACT, 1990

  23. #1503970

    Chun críocha alt 45 (5) den Acht Cánach Corparáide, 1976 , i gcás gur thosaigh tréimhse chuntasaíochta roimh an 6ú lá d'Aibreán, 1991, agus go gcríochnóidh sí ar an dáta sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an lá ar thosaigh an tréimhse chuntasaíochta agus dar críoch an 5ú lá d'Aibreán, 1991, agus i gcuid eile dar tosach an 6ú lá d'Aibreán, 1991, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.

    For the purposes of section 45 (5) of the Corporation Tax Act, 1976 , where an accounting period begins before the 6th day of April, 1991, and ends on or after that date, it shall be divided into one part, beginning on the day on which the accounting period begins and ending on the 5th day of April, 1991, and another part beginning on the 6th day of April, 1991, and ending on the day on which the accounting period ends and both parts shall be treated as separate accounting periods.

    Number 10 of 1990: FINANCE ACT, 1990

  24. #1504014

    (1) Chun críocha fhomhír (3) agus ailt 182 agus 184 den Acht Cánach Corparáide, 1976 , i gcás gur thosaigh tréimhse chuntasaíochta roimh an lú lá d'Aibreán, 1991, agus go gcríochnóidh sí ar an lá sin nó dá éis, roinnfear í i gcuid amháin, dar tosach an lá ar thosaigh an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1991, agus i gcuid eile, dar tosach an 1ú lá d'Aibreán, 1991, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.

    (1) For the purposes of subparagraph (3) and of sections 182 of the Corporation Tax Act, 1976 , where an accounting period begins before the 1st day of April, 1991, and ends on or after that day, it shall be divided into one part, beginning on the day on which the accounting period begins and ending on the 31st day of March, 1991, and another part beginning on the 1st day of April, 1991, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.

    Number 10 of 1990: FINANCE ACT, 1990

  25. #1536485

    (a) i gcás go dtosaíonn tréimhse chuntasaíochta roimh an 6ú lá d'Aibreán, 1997, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 5ú lá d'Aibreán, 1997, agus ina cuid eile dar tosach an 6ú lá d'Aibreán, 1997, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta agus déileálfar leis an dá chuid mar thréimhsí cuntasaíochta ar leithligh, agus

    (a) where an accounting period begins before the 6th day of April, 1997, and ends on or after that date, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 5th day of April, 1997, and another part beginning on the 6th day of April, 1997, and ending on the day on which the accounting period ends and both parts shall be treated as separate accounting periods, and

    Number 3 of 1998: FINANCE ACT, 1998

  26. #1536487

    (b) i gcás go dtosaíonn tréimhse chuntasaíochta, lena n-áirítear cuid de thréimhse chuntasaíochta a ndéileáiltear léi faoi mhír (a) mar thréimhse chuntasaíochta ar leithligh, roimh an 3ú lá de Nollaig, 1997, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta, nó an chuid de thréimhse chuntasaíochta, de réir mar a bheidh, agus dar críoch an 2ú lá de Nollaig, 1997, agus ina cuid eile dar tosach an 3ú lá de Nollaig, 1997, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, nó an chuid de thréimhse chuntasaíochta, de réir mar a bheidh, agus déileálfar leis an dá chuid mar thréimhsí cuntasaíochta ar leithligh.”.

    (b) where an accounting period, including a part of an accounting period treated under paragraph (a) as a separate accounting period, begins before the 3rd day of December, 1997, and ends on or after that date, it shall be divided into one part beginning on the day on which the accounting period, or the part of an accounting period, as the case may be, begins and ending on the 2nd day of December, 1997, and another part beginning on the 3rd day of December, 1997, and ending on the day on which the accounting period, or the part of an accounting period, as the case may be, ends and both parts shall be treated as separate accounting periods.".

    Number 3 of 1998: FINANCE ACT, 1998

  27. #1536638

    (i) i gcás go dtosaíonn tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1997, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1997, agus ina cuid eile dar tosach an 1ú lá d'Aibreán, 1997, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad, agus

    (i) where an accounting period begins before the 1st day of April, 1997, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of March, 1997, and another part beginning on the 1st day of April, 1997, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods, and

    Number 3 of 1998: FINANCE ACT, 1998

  28. #1536640

    (ii) i gcás go dtosaíonn tréimhse chuntasaíochta, lena n-áirítear tréimhse a ndéileáiltear léi faoi fhochlásal (i) mar thréimhse chuntasaíochta, roimh an 1ú lá d'Eanáir, 1998, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Nollaig, 1997, agus ina cuid eile dar tosach an 1ú lá d'Eanáir, 1998, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.”,

    (ii) where an accounting period, including a period treated under subclause (i) as an accounting period, begins before the 1st day of January, 1998, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of December, 1997, and another part beginning on the 1st day of January, 1998, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.",

    Number 3 of 1998: FINANCE ACT, 1998

  29. #1536660

    (i) i gcás go dtosaíonn tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1997, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1997, agus ina cuid eile dar tosach an 1ú lá d'Aibreán, 1997, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad, agus

    (i) where an accounting period begins before the 1st day of April, 1997, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of March, 1997, and another part beginning on the 1st day of April, 1997, and ending on the day on which the accounting period ends and both parts shall be treated as if they were separate accounting periods, and

    Number 3 of 1998: FINANCE ACT, 1998

  30. #1536662

    (ii) i gcás go dtosaíonn tréimhse chuntasaíochta, lena n-áirítear tréimhse a ndéileáiltear léi faoi fhochlásal (i) mar thréimhse chuntasaíochta, roimh an 1ú lá d'Eanáir, 1998, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Nollaig, 1997, agus ina cuid eile dar tosach an 1ú lá d'Eanáir, 1998, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.”,

    (ii) where an accounting period, including a period treated under subclause (i) as an accounting period, begins before the 1st day of January, 1998, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of December, 1997, and another part beginning on the 1st day of January, 1998, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.",

    Number 3 of 1998: FINANCE ACT, 1998

  31. #1536680

    (a) i gcás go dtosaíonn tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1997, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1997, agus ina cuid eile dar tosach an 1ú lá d'Aibreán, 1997, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad, agus

    (a) where an accounting period begins before the 1st day of April, 1997, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of March, 1997, and another part beginning on the 1st day of April, 1997, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods, and

    Number 3 of 1998: FINANCE ACT, 1998

  32. #1536682

    (b) i gcás go dtosaíonn tréimhse chuntasaíochta, lena n-áirítear tréimhse a ndéileáiltear léi faoi chlásal (a) mar thréimhse chuntasaíochta, roimh an 1ú lá d'Eanáir, 1998, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Nollaig, 1997, agus ina cuid eile dar tosach an 1ú lá d'Eanáir, 1998, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.”,

    (b) where an accounting period, including a period treated under clause (a) as an accounting period, begins before the 1st day of January, 1998, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of December, 1997, and another part beginning on the 1st day of January, 1998, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.",

    Number 3 of 1998: FINANCE ACT, 1998

  33. #1536726

    (i) i gcás go dtosaíonn tréimhse chuntasaíochta roimh an 1ú lá d'Aibreán, 1997, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Mhárta, 1997, agus ina cuid eile dar tosach an 1ú lá d'Aibreán, 1997, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad, agus

    (i) where an accounting period begins before the 1st day of April, 1997, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of March, 1997, and another part beginning on the 1st day of April, 1997, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods, and

    Number 3 of 1998: FINANCE ACT, 1998

  34. #1536728

    (ii) i gcás go dtosaíonn tréimhse chuntasaíochta, lena n-áirítear tréimhse a ndéileáiltear léi faoi fhochlásal (i) mar thréimhse chuntasaíochta, roimh an 1ú lá d'Eanáir, 1998, agus go gcríochnaíonn sí ar an dáta sin nó dá éis, roinnfear í ina cuid amháin dar tosach an lá a dtosaíonn an tréimhse chuntasaíochta agus dar críoch an 31ú lá de Nollaig, 1997, agus ina cuid eile dar tosach an 1ú lá d'Eanáir, 1998, agus dar críoch an lá a gcríochnaíonn an tréimhse chuntasaíochta, agus déileálfar leis an dá chuid ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.”.

    (ii) where an accounting period, including a period treated under subclause (i) as an accounting period, begins before the 1st day of January, 1998, and ends on or after that day, it shall be divided into one part beginning on the day on which the accounting period begins and ending on the 31st day of December, 1997, and another part beginning on the 1st day of January, 1998, and ending on the day on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods.".

    Number 3 of 1998: FINANCE ACT, 1998

  35. #1573707

    ciallaíonn “tréimhse chobhsaíochta” an tréimhse dar tosach an dáta a dhéantar an fógra poiblí is luaithe i dtaobh na heisiúna nó na tairisceana díola ina sonraítear an praghas eisiúna nó an praghas tairisceana, de réir mar a bheidh, agus dar críoch an lá iomchuí, ach amháin, i ndáil le hurrúis iomchuí a eisiúint ar bintiúir nó fiach-urrúis eile iad, go gciallaíonn an tréimhse chobhsaíochta an tréimhse dar tosach an dáta a dhéantar an fógra poiblí is luaithe i dtaobh na heisiúna (cibé acu a shonraítear an praghas eisiúna san fhógra sin nó nach sonraítear) agus dar críoch an lá iomchuí;

    “stabilising period” means the period beginning with the date on which the earliest public announcement of the issue or offer for sale which states the issue price or offer price, as the case may be, is made and ending with the relevant day, save that, in relation to an issue of relevant securities which are debentures or other debt securities, the stabilising period means the period beginning with the date on which the earliest public announcement of the issue is made (whether or not that announcement states the issue price) and ending with the relevant day;

    Number 8 of 1999: COMPANIES (AMENDMENT) ACT, 1999

  36. #2749376

    Tá práinn mhéadaitheach ag teacht ar an ngá atá le gníomhaíocht a dhéanamh chun astaíochtaí gás ceaptha teasa a laghdú, mar a luaigh an Painéal Idir-Rialtasach ar an Athrú Aeráide (IPCC) sna tuarascálacha uaidh dar dáta an 7 Lúnasa 2021 dar teideal Climate Change 2021: The Physical Science Basis [Athrú Aeráide 2021: An Bonn Eolaíochta-Fisiciúla], an 28 Feabhra 2022 dar teideal Climate Change 2022: Impacts, Adaptation and Vulnerability [Athrú Aeráide 2022: Tionchair, Oiriúnú agus Leochaileacht], agus an 4 Aibreán 2022 dar teideal Climate Change 2022: Mitigation of Climate Change [Athrú Aeráide 2022: Athrú aeráide a mhaolú].

    The need for action to reduce greenhouse gas emissions is becoming increasingly urgent, as stated by the Intergovernmental Panel on Climate Change (IPCC) in its reports of 7 August 2021 entitled ‘Climate change 2021: The Physical Science Basis’, of 28 February 2022 entitled ‘Climate Change 2022: Impacts, Adaptation and Vulnerability’ and of 4 April 2022 entitled ‘Climate Change 2022: Mitigation of Climate Change’.

    Regulation (EU) 2023/857 of the European Parliament and of the Council of 19 April 2023 amending Regulation (EU) 2018/842 on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 contributing to climate action to meet commitments under the Paris Agreement, and Regulation (EU) 2018/1999 (Text with EEA relevance)

  37. #2802506

    Tá géarghá le gníomhaíocht chun astaíochtaí CO2 a laghdú, mar a luaigh an Painéal Idir-Rialtasach ar an Athrú Aeráide sna tuarascálacha is déanaí uaidh dar dáta an 7 Lúnasa 2021 dar teideal Climate change 2021: The Physical Science Basis [Athrú Aeráide 2021: An Bonn Eolaíochta Fisiciúla], an 28 Feabhra 2022 dar teideal Climate Change 2022: Impacts, Adaptation and Vulnerability [Athrú Aeráide 2022: Tionchair, Oiriúnú agus Leochaileacht] agus an 4 Aibreán 2022 dar teideal Climate Change 2022: Mitigation of Climate Change [Athrú Aeráide 2022: Maolú ar an Athrú Aeráide].

    The need for action to reduce CO2 emissions is becoming increasingly urgent, as stated by the Intergovernmental Panel on Climate Change in its latest reports of 7 August 2021 entitled ‘Climate change 2021: The Physical Science Basis’, of 28 February 2022 entitled ‘Climate Change 2022: Impacts, Adaptation and Vulnerability’, and of 4 April 2022 entitled ‘Climate Change 2022: Mitigation of Climate Change’.

    Directive (EU) 2023/958 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC as regards aviation’s contribution to the Union’s economy-wide emission reduction target and the appropriate implementation of a global market-based measure (Text with EEA relevance)

  38. #294905

    Tá an nóta/na nótaí a shanntar d'iontráil liostaithe sa cholún dar teideal "Nótaí".

    The note(s) assigned to an entry are listed in the column entitled "Notes".

    Regulation (EC) No 1272/2008 of the European Parliament and of the Council of 16 December 2008 on classification, labelling and packaging of substances and mixtures, amending and repealing Directives 67/548/EEC and 1999/45/EC, and amending Regulation (EC) No 1907/2006

  39. #144526

    Údaraíodh £.....a íoc le rún ón Údarás Cuain dar dáta .......

    Payment of £ ..............................................authorised by resolution of the Harbour Authority dated ............................................................?............................................................?............................................................?........

    Statutory Instruments: 1980

  40. #146032

    (c) Sa mhír seo ciallaíonn "an tréimhse iomchuí" an tréimhse in aon bhliain dar tosach an 16ú lá d'Aibreán agus dar críoch an 30ú lá de Mheán Fómhair.

    ( c ) In this paragraph "the relevant period" means the period in any year beginning on the 16th day of April and ending on the 30th day of September.

    Statutory Instruments: 1980

  41. #147327

    (3) Is é a bheidh i mbliain airgeadais an Bhoird an tréimhse dhá mhí dhéag dar críoch an 31ú lá de Nollaig aon bhliain, agus chun críocha na forála seo measfar an tréimhse dar tús dáta an Ordaithe seo agus dar críoch an 31 Nollaig, 1980, a bheith ina bliain airgeadais.

    (3) The Financial year of the Board shall be the period of twelve months ending on the 31st day of December in any year, and for the purposes of this provision the period commencing on the date of this Order and ending on the 31st December, 1980 shall be deemed to be a financial year.

    Statutory Instruments: 1980

  42. #148660

    ciallaíonn "an deichiú tréimhse thobhaigh" an tréimhse dar tosach an lá a thiocfaidh an tOrdú seo i bhfeidhm agus dar críoch an 31ú lá de Nollaig, 1981;

    "the tenth levy period" means the period beginning on the day on which this Order comes into force and ending on the 31st day of December, 1981;

    Statutory Instruments: 1980

  43. #148665

    ciallaíonn "an seachtú bonntréimhse" an tréimhse dhá mhí dhéag dar thosach an 1ú lá d'Eanáir, 1979.

    "the seventh base period" means the period of twelve months which began on the 1st day of January, 1979;

    Statutory Instruments: 1980

  44. #148666

    ciallaíonn "an seachtú tréimhse thobhaigh" an tréimhse dar tosach an lá a thiocfaidh an tOrdú seo i bhfeidhm agus dar críoch an 31ú lá de Mhárta, 1980;

    "the seventh levy period" means the period beginning on the day on which this Order comes into force and ending on the 31st day of March, 1981;

    Statutory Instruments: 1980

  45. #149230

    ciallaíonn "an deichiú tréimhse thobhaigh" an tréimhse dar tosach an lá a thiocfaidh an tOrdú seo i bhfeidhm agus dar críoch an 31ú lá de Mhárta, 1981;

    "the tenth levy period" means the period beginning on the day on which this Order comes into force and ending on the 31st day of March, 1981;

    Statutory Instruments: 1980

  46. #149448

    (c) ainm nó ainmneacha aon tíre nó tíortha dar bailí an pas

    (c) with the name or names of any country or countries for which the passport is valid...

    Statutory Instruments: 1980

  47. #150260

    Ciallaíonn "an séasúr" an tréimhse dar tosach an Domhnach roimh Dhomhnach Cásca agus dar críoch an Domhnach deireannach de Mheán Fómhair.

    The "Season" means the period commencing on the Sunday before Easter Sunday and ending on the last Sunday in September.

    Statutory Instruments: 1980

  48. #150271

    (a) 1 lá i rithe na tréimhse dar tosach dáta an Ordaithe.

    ( a ) 1 day during the period commencing from the date of Order

    Statutory Instruments: 1980

  49. #150311

    ciallaíonn "an naoú bonntréimhse" an tréimhse dhá mhí dhéag dar thosach an 1ú lá d'Iúil 1978;

    "the ninth base period" means the period of twelve months which began on the 1st day of July, 1978;

    Statutory Instruments: 1980

  50. #150312

    ciallaíonn "an naoú tréimhse thobhaigh" an tréimhse dar tosach an lá a thiocfaidh an tOrdú seo i bhfeidhm agus dar críoch an 31ú lá d'Iúil, 1981;

    "the ninth levy period" means the period beginning on the day on which this Order comes into force and ending on the 31st day of July, 1981;

    Statutory Instruments: 1980