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391 toradh in 99 doiciméad

  1. #1399692

    (iii) leas nó scair i gcomhpháirtíocht, i nascthionóntacht nó in eastát duine éagtha,

    (iii) an interest or share in a partnership, joint tenancy or estate of a deceased person,

    Uimhir 15 de 1983: AN tACHT AIRGEADAIS, 1983

  2. #1474375

    (b) ionadaí pearsanta an duine éagtha.

    ( b ) the personal representative of the deceased.

    Uimhir 27 de 1988: AN tACHT FÉIMHEACHTA, 1988

  3. #1522636

    (ii) nach raibh feidhm ag an alt sin 13A i gcás an duine éagtha sin.

    (ii) the said section 13A did not apply in the case of the said deceased person.

    Uimhir 3 de 1992: AN tACHT UM AN OIREACHTAS (LIÚNTAIS DO CHOMHALTAÍ) AGUS OIFIGÍ AIREACHTA AGUS PARLAIMINTE (LEASÚ), 1992

  4. #1570892

    (a) i gcás inar leanbh cáilithe an duine éagtha

    (a) in case the deceased person was a qualified child—

    Uimhir 3 de 1999: AN tACHT LEASA SHÓISIALAIGH, 1999

  5. #1570893

    (i) athair nó máthair an duine éagtha sin,

    (i) the father or mother of such deceased person,

    Uimhir 3 de 1999: AN tACHT LEASA SHÓISIALAIGH, 1999

  6. #1638346

    sócmhainní agus éifeachtái an duine éagtha

    the assets and effects of the person deceased

    Riar na hOibre (Dáil Éireann/Seanad Éireann)

  7. #1665852

    FAISNÉIS MAIDIR LEIS AN DUINE ÉAGTHA

    INFORMATION ON THE DECEASED PERSON

    Rialachán (AE) 2016/1191 ó Pharlaimint na hEorpa agus ón gComhairle an 6 Iúil 2016 maidir le saorghluaiseacht saoránach a chur chun cinn trí shimpliú a dhéanamh ar na ceanglais a bhaineann le doiciméid phoiblí áirithe a chur i láthair san Aontas Eorpach, agus lena leasaítear Rialachán (AE) Uimh. 1024/2012

  8. #1700270

    Más rud é, in aon chúis, ábhar nó imeacht eile, go ndealróidh sé don Chúirt gan aon ionadaí pearsanta dlíthiúil a bheith ag aon duine éagtha a bheidh tar éis leas a bheith aige san ábhar a bheidh faoi cheist, féadfaidh an Chúirt dul ar aghaidh in éagmais aon duine a bheith ag feidhmiú ar son eastát an duine éagtha sin nó féadfaidh sí duine éigin a cheapadh chun feidhmiú ar son a eastáit chun críocha uile na cúise, an ábhair nó an imeachta eile ar cibé fógra do cibé daoine, más ann, is cuí leis an gCúirt, go speisialta nó go ginearálta trí fhógrán poiblí, agus beidh an t-ordú a dhéanfar amhlaidh, agus aon ordú dá dhroim sin, ina cheangal ar eastát an duine éagtha ar an modh céanna i ngach slí is a bheadh sé dá mbeadh ionadaí pearsanta dlíthiúil cuícheaptha don duine éagtha ina pháirtí sa chúis, san ábhar nó san imeacht.

    If in any cause, matter, or other proceeding it shall appear to the Court that any deceased person who was interested in the matter in question has no legal personal representative, the Court may proceed in the absence of any person representing the estate of the deceased person or may appoint some person to represent his estate for all the purposes of the cause, matter or other proceeding on such notice to such persons, if any, as the Court shall think fit, either specially or generally by public advertisement, and the order so made, and any order consequent thereon, shall bind the estate of the deceased person in the same manner in every respect as if a duly constituted legal personal representative of the deceased person had been a party to the cause, matter or proceeding.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  9. #2218134

    na costais a bhaineann leis an gcorp a iompar go dtí áit tionscnaimh an duine éagtha,

    the costs of transporting the body to the deceased’s place of origin,

    Glacadh cinntitheach (AE, Euratom) 2022/182 bhuiséad ginearálta an Aontais Eorpaigh don bhliain airgeadais 2022

  10. #2670121

    na costais a bhaineann leis an gcorp a iompar go dtí áit tionscnaimh an duine éagtha,

    the costs of transporting the body to the deceased’s place of origin,

    Glacadh cinntitheach (AE, Euratom) 2023/278 bhuiséad bliantúil an Aontais Eorpaigh don bhliain airgeadais 2023

  11. #3114010

    Táscaire maidir le duine éagtha

    Person died indicator

    Rialachán Tarmligthe (AE) 2023/205 ón gCoimisiún an 7 Samhain 2022 lena bhforlíontar Rialachán (AE) 2019/1239 a mhéid a bhaineann le tacar sonraí na timpeallachta Eorpaí Ionaid Ilfhreastail Mhuirí agus lena leasaítear an Iarscríbhinn a ghabhann leis (Téacs atá ábhartha maidir le LEE)

  12. #3158728

    na costais a bhaineann leis an gcorp a iompar go dtí áit tionscnaimh an duine éagtha,

    the costs of transporting the body to the deceased’s place of origin,

    Glacadh cinntitheach (AE, Euratom) 2024/207 Bhuiséad bliantúil an Aontais Eorpaigh don bhliain airgeadais 2024

  13. #1229503

    Ar choinníoll, chun críocha forcháin a mhuirearú ar sheiceadóirí nó riarthóirí duine éagtha maidir leis na brabúis nó leis na gnóchain nó leis an ioncam a d'éirigh nó a d'fhaibhrigh chuige roimh a bhás, nach ndéanfar aon ghníomh nó ní acu sin tráth nach déanaí ná deireadh an tríú bliain tar éis na bliana measúnachta a fuair an duine éagtha bás i gcás inarb í an bhliain sin a deonaíodh probháid nó litreacha riaracháin, agus nach bhféadfar aon ghníomh nó ní acu sin a dhéanamh tráth is déanaí ná deireadh an dara bliain tar éis na bliana measúnachta a rinneadh an deonú sin in aon chás eile, ach go mbeidh 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 dleacht eastáit a mheasúnú tar éis na bliana measúnachta a fuair an duine éagtha bás, aon ghníomh nó ní den sórt sin a dhéanamh tráth ar bith roimh dheireadh dhá bhliain tar éis deireadh na bliana measúnachta a taisceadh an mhionnscríbhinn cheartúcháin.

    Provided that, for the purposes of the charge of sur-tax on the executors or administrators of a deceased person in respect of the profits or gains or income which arose or accrued to him before his death, none of such acts or things shall be done later than the end of the third year after 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 none of such acts and things may be done later than the end of the second year after 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, any such act or thing may be done 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

  14. #1372843

    (4) Féadfar freisin a fhoráil le rialacháin go bhféadfar probháid nó cruthúnas eile ar theideal ionadaí pearsanta aon duine éagtha a ligean thar ceal i gcás íocaíocht aon suime i leith sochair, agus go bhféadfar, in aon chás den sórt sin, an tsuim a íoc leis na daoine nó a dháileadh ar na daoine a dhealraíonn, amhail mar a fhoráiltear leis na rialacháin, a bheith i dteideal an tsuim sin nó aon chuid di a fháil, mar dhaoine a bhfuil teideal tairbhiúil acu chuici faoi aon ionstraim thiomnach nó mar neasghaolta, nó mar chreidiúnaithe an duine éagtha, nó a íoc le haon duinedaoine áirithe nó a dháileadh ar aon daoine áirithe d'eisiamh na coda eile, nó i gcás aon neamhdhlisteanacht bheith ag baint leis an duine éagtha nó le haon leanbh leis, í a íoc le cibé duinedaoine nó a dháileadh ar cibé daoine a ordófar leis na rialacháin.

    (4) Regulations may also provide that probate or other proof of title of the personal representative of any deceased person may be dispensed with in the case of payment of any sum representing benefit, and that in any such case the sum may be paid or distributed to or among the persons appearing in the manner provided by the regulations to be entitled to receive the said sum or any part thereof, either as being persons beneficially entitled thereto under any testamentary instrument or as next of kin, or as being creditors of the deceased person, or to or among any one or more of such persons exclusive of the others or, in the case of any illegitimacy of the deceased person or any child of his, to or among such person or persons as may be directed by the regulations.

    Uimhir 1 de 1981: AN tACHT LEASA SHÓISIALAIGH (COMHDHLÚTHÚ), 1981

  15. #1374234

    (f) lena bhforálfar, faoi réir na rialachán, go bhféadfar probháid nó cruthúnas eile ar theideal ionadaithe pearsanta an duine éagtha a ligean thar ceal i gcás aon suim den sórt sin atá luaite i mír (e) agus go bhféadfar aon suim den sórt sin a íoc leis na daoine nó a dháileadh ar na daoine a dhealraíonn, amhail mar a fhoráiltear leis na rialacháin a bheith i dteideal an tsuim sin nó aon chuid di a fháil, mar dhaoine a bhfuil teideal tairbhiúil acu chuici faoi aon ionstraim thiomnach nó mar neasghaolta, nó mar chreidiúnaithe an duine éagtha, nó a íoc le haon duinedaoine áirithe nó a dháileadh ar aon daoine áirithe d'eisiamh na coda eile, nó, i gcás aon neamhdhlisteanacht a bheith ag baint leis an duine éagtha nó le haon leanbh leis, í a íoc le cibé duinedaoine nó a dháileadh ar cibé daoine a ordófar leis na rialacháin.

    ( f ) providing that, subject to the regulations, probate or other proof of the title of the personal representatives of the deceased person may be dispensed with in the case of any such sum as is mentioned in paragraph (e) and that any such sum may be paid or distributed to or among the persons appearing in the manner provided by the regulations to be entitled to receive the said sum or any part thereof, either as being persons beneficially entitled thereto under any testamentary instrument or as next of kin, or as being creditors of the deceased person, or to or among any one or more of such persons exclusive of the others, or, in the case of any illegitimacy of the deceased person or any child of his, to or among such person or persons as may be directed by the regulations.

    Uimhir 1 de 1981: AN tACHT LEASA SHÓISIALAIGH (COMHDHLÚTHÚ), 1981

  16. #1374840

    (f) rialacháin a dhéanamh lena bhforálfar go bhféadfar, faoi réir na rialachán, probháid nó cruthúnas eile ar theideal ionadaithe pearsanta an duine éagtha a ligean thar ceal i gcás aon suim den sórt sin atá luaite i mír (e), agus go bhféadfar aon suim den sórt sin a íoc leis na daoine nó a dháileadh ar na daoine a dhealraíonn, amhail mar a fhoráiltear leis na rialacháin a bheith i dteideal an tsuim sin nó aon chuid di a fháil, mar dhaoine a bhfuil teideal tairbhiúil acu chuici faoi aon ionstraim thiomnach nó mar neasghaolta, nó mar chreidiúnaithe an duine éagtha, nó a íoc le haon duinedaoine áirithe nó a dháileadh ar aon daoine áirithe d'eisiamh na coda eile, nó, i gcás aon neamhdhlisteanacht a bheith ag baint leis an duine éagtha nó le haon leanbh leis, í a íoc le cibé duinedaoine nó a dháileadh ar cibé daoine a ordófar leis na rialacháin;

    ( f ) make regulations for providing that, subject to the regulations, probate or other proof of the title of the personal representatives of the deceased person may be dispensed with in the case of any such sum as is mentioned in paragraph (e), and that any such sum may be paid or distributed to or among the persons appearing in manner provided by the regulations to be entitled to receive the said sum or any part thereof, either as being persons beneficially entitled thereto under any testamentary instrument or as next of kin, or as being creditors of the deceased person, or to or among any one or more of such persons exclusive of the others, or, in the case of any illegitimacy of the deceased person or any child of his, to or among such person or persons as may be directed by the regulations;

    Uimhir 1 de 1981: AN tACHT LEASA SHÓISIALAIGH (COMHDHLÚTHÚ), 1981

  17. #494445

    (11) Ní eiseoidh an Oifig Phrobháide probháid nó litreacha riaracháin i leith eastát duine éagtha in aon chás lena mbaineann fo-alt (10) mura mbeidh aturnae atá ag cleachtadh go dleathach sa Stát ceaptha ag an iarratasóir beartaithe nó ag na hiarratasóirí beartaithe chun gníomhú i dtaca le riaradh eastát an duine éagtha.”,

    (11) The Probate Office shall not issue probate or letters of administration in respect of a deceased person’s estate in any case to which subsection (10) applies unless a solicitor lawfully practicing in the State has been appointed by the intended applicant or the intended applicants to act in connection with the administration of the deceased person’s estate.”,

    AN tACHT AIRGEADAIS 2010

  18. #520888

    D'fhonn an gnáthchónaí a chinneadh, ba cheart don údarás a bheidh ag déileáil leis an gcomharbas measúnú iomlán a dhéanamh ar imthosca shaol an duine éagtha le linn na mblianta roimh a bhás agus tráth a bháis, agus na gnéithe fíorasacha ábhartha go léir á gcur san áireamh, go háirithe fad agus rialtacht láithreacht an duine éagtha sa Stát lena mbaineann agus na dálaí agus na cúiseanna a bhí leis an láithreacht sin.

    In order to determine the habitual residence, the authority dealing with the succession should make an overall assessment of the circumstances of the life of the deceased during the years preceding his death and at the time of his death, taking account of all relevant factual elements, in particular the duration and regularity of the deceased’s presence in the State concerned and the conditions and reasons for that presence.

    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

  19. #520895

    (25) Maidir leis an dlí is infheidhme maidir leis an gcomharbas a chinneadh, féadfaidh an t-údarás a bheidh ag déileáil leis an gcomharbas, i gcásanna eisceachtúla – cuir i gcás, inar aistrigh an duine éagtha go dtí an Stát a raibh gnáthchónaí air tamall gearr roimh a bhás agus go léirítear go follasach le himthosca uile an cháis go raibh baint níos dlúithe aige le Stát eile – teacht ar an tátal nach é dlí an Stáit a raibh gnáthchónaí ar an duine éagtha ach dlí an Stáit a raibh baint níos dlúithe aige leis an dlí ba cheart a bheith infheidhme maidir leis an gcomharbas.

    (25) With regard to the determination of the law applicable to the succession the authority dealing with the succession may in exceptional cases – where, for instance, the deceased had moved to the State of his habitual residence fairly recently before his death and all the circumstances of the case indicate that he was manifestly more closely connected with another State – arrive at the conclusion that the law applicable to the succession should not be the law of the State of the habitual residence of the deceased but rather the law of the State with which the deceased was manifestly more closely connected.

    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

  20. #1110381

    (e) faoi réir forálacha an Registration of Deeds Act, 1707, measfar (mura léir a mhalairt d'intinn ann) go mbunaíonn sé chun gach críche is gá teideal an duine i dteideal chun cíosanna agus brabús siar go dáta báis an duine éagtha, ar shlí, áfach, nach n-oibreoidh aon ní sa mhír seo chun a chumasú do dhuine ar bith teideal ar neamhréir le huacht an duine éagtha a bhunú.

    ( e ) subject to the provisions of the Registration of Deeds Act, 1707, be deemed (unless a contrary intention appears therein) for all purposes necessary to establish the title of the person entitled to intervening rents and profits to relate back to the death of the deceased person so, however, that nothing in this paragraph shall operate to enable any person to establish a title inconsistent with the will of the deceased person.

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

  21. #1124029

    (5) (a) I gcás ina ndearnadh, roimh dháta an Achta seo a rith, iarratas go cuí faoi na hAchtanna ar liúntas baintrí nó linbh nó ar aisce i leith duine éagtha agus gur diúltaíodh don iarratas sin ar fhorais seachas neamhchomhlíonadh forálacha iomchuí na nAchtanna, ní thabharfar aird ar aon iarratas eile faoi na hAchtanna, arna leasú leis an Acht seo, i leith an duine éagtha sin.

    (5) ( a ) Where, before the passing of this Act, an application was duly made under the Acts for a widow's or child's allowance or for a gratuity in respect of a deceased person and such application was refused on grounds other than failure to comply with the relevant provisions of the Acts, no further application under the Acts as amended by this Act in respect of that deceased person shall be entertained.

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

  22. #1173906

    (3) Ní bheidh feidhm ag ceachtar de na fo-ailt sin roimhe seo den alt seo i gcás ina bhfuair an duine éagtha bás roimh an 6ú lá d'Aibreán, 1960, agus ina ndearna an seiceadóir nó an riarthóir eastát an duine éagtha a riaradh agus a shócmhainní a dháileadh, go hiomlán, roimh an 23ú lá d'Aibreán, 1963.

    (3) Neither of the foregoing subsections of this section shall apply in a case in which the deceased person died before the 6th day of April, 1960, and the executor or administrator had fully administered the estate and distributed the assets of the deceased person before the 23rd day of April, 1963.

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  23. #1207914

    (b) measfar eastát nó leas duine éagtha in eastát sainoidhrithe a bheith ina eastát nó ina leas a scoir ar a bhás, ach ní mheasfar gurb eastát nó leas a scoir amhlaidh aon eastát nó leas, breise nó eile, a bhí ag an duine éagtha i bhfuíoll nó i bhfrithdhílse agus ab fhéidir a dhiúscairt lena uacht;

    ( b ) the estate or interest of a deceased person in an estate tail shall be deemed to be an estate or interest ceasing on his death, but any further or other estate or interest of the deceased person in remainder or reversion which is capable of being disposed of by his will shall not be deemed to be an estate or interest so ceasing;

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  24. #1208021

    (2) An dlínse uile atá ag aon chúirt maidir le riarthóirí a cheapadh nó ar dhóigh eile maidir leis an deontas ionadáiochta i leith eastáit phearsanta, beidh réim aici, agus beidh sí inoibrithe, maidir le heastát réadach ionann is dá mba eastát pearsanta é, agus is ionann na cearta, maidir le gairmeacha chun imeachtaí a thabhairt faoi aird, a bheidh ag daoine le leas nó ag a mbeidh leas á éileamh in eastát réadach duine éagtha agus ag daoine le leas nó ag a mbeidh leas á éileamh in eastát pearsanta an duine éagtha sin.

    (2) All jurisdiction of any court with respect to the appointment of administrators or otherwise with respect to the grant of representation as respects personal estate shall extend over, and be exercisable in relation to, real estate as if it were personal estate and the rights, as respects citations to see proceedings, of persons interested or claiming to be interested in the real estate of a deceased person shall be the same as those of persons interested or claiming to be interested in the personal estate of that deceased person.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  25. #1208031

    —Mura léir a mhalairt d'intinn, folóidh tagairtí sna forálacha ina dhiaidh seo den Acht seo, agus in aon achtachán ina dhiaidh seo, d'eastát duine éagtha tagairtí d'eastát réadach agus d'eastát pearsanta an duine éagtha sin.

    —References in the subsequent provisions of this Act and in any subsequent enactment to the estate of a deceased person shall, unless the contrary intention appears, include references to both the real and personal estate of that deceased person.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  26. #1208091

    —I gcás riarachán a dheonú i leith eastát duine éagtha, nó aon chuid dá eastát, ní bheidh de chumhacht ag duine ar bith aon chaingean a thionscnamh ná gníomhú ar dhóigh eile mar sheiceadóir don duine éagtha i leith an eastáit a chuimsítear sa deontas nó lena mbaineann an deontas go dtí go mbeidh an deontas aisghairthe nó cúlghairthe nó dulta in éag.

    —Where administration has been granted in respect of the estate, or any part of the estate, of a deceased person, no person shall have power to bring any action or otherwise act as executor of the deceased person in respect of the estate comprised in or affected by the grant until the grant has been recalled or revoked or has expired.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  27. #1208355

    —(1) Is sócmhainní chun na caiteachais adhlactha, thiomnacha agus riaracháin, na fiacha (faoi shéala nó faoi chonradh simplí) agus na dliteanais, agus aon cheart dlíthiúil a íoc, eastát duine éagtha, cibé acu dlíthiúil nó cothromasach é, go feadh a leasa thairbhiúil ann, agus an t-eastát a ndearna duine éagtha de bhun aon chumhachta ginearálta é a dhiúscairt lena uacht; agus aon diúscairt le huacht a bheidh ar neamhréir leis an alt seo beidh sí ar neamhní amhail i gcoinne na gcreidiúnaithe agus aon duine atá i dteideal cirt dhlíthiúil, agus déanfaidh an chúirt, más gá é, an mhaoin a riaradh chun na caiteachais, na fiacha agus na dliteanais agus aon cheart dlíthiúil a íoc.

    —(1) The estate, whether legal or equitable, of a deceased person, to the extent of his beneficial interest therein, and the estate of which a deceased person in pursuance of any general power disposes by his will, are assets for payment of the funeral, testamentary and administration expenses, debts (whether by speciality or simple contract) and liabilities, and any legal right, and any disposition by will inconsistent with this section is void as against the creditors and any person entitled to a legal right, and the court shall, if necessary, administer the property for the purpose of the payment of the expenses, debts and liabilities and any legal right.

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  28. #1208377

    —(1) I gcás duine d'fháil bháis agus é i seilbh, nó i dteideal, leasa i maoin, nó, faoi chumhacht cheapacháin ghinearálta, diúscairt déanta aige le huacht ar leas i maoin, a mbeidh, tráth a bháis, íoc airgid de mhuirear air, cibé acu i modh morgáiste nó muirir dhlíthiúil nó chothromasaigh nó ar dhóigh eile é (lena n-áirítear lian i leith airgid cheannaigh neamhíoctha), agus gan intinn chontrártha ná eile a bheith curtha in iúl ag an duine éagtha le huacht, le gníomhas ná le doiciméad eile, beidh an leas a bheidh faoi mhuirear amhlaidh, amhail idir na daoine éagsúla a bheidh ag éileamh tríd an duine éagtha, faoi dhliteanas go príomhúil chun an muirear a íoc;

    —(1) Where a person dies possessed of, or entitled to, or, under a general power of appointment, by his will disposes of, an interest in property, which at the time of his death is charged with the payment of money, whether by way of legal or equitable mortgage or charge or otherwise (including a lien for unpaid purchase money), and the deceased person has not by will, deed or other document signified a contrary or other intention, the interest so charged shall, as between the different persons claiming through the deceased person, be primarily liable for the payment of the charge;

    Uimhir 27 de 1965: AN tACHT COMHARBAIS, 1965

  29. #1223896

    (3) Déanfaidh seiceadóir nó riarthóir aon duine éagtha den sórt sin, nuair a iarrfar air le fógra sonrach déanamh amhlaidh, ráiteas i scríbhinn a ullmhú agus a sheachadadh don chigire a bheidh sínithe ag an seiceadóir nó an riarthóir sin agus ina mbeidh sonraí, go feadh iomlán a bhreithiúnais agus a thuairime, ar na brabúis nó na gnóchain a d'éirigh nó a d'fhaibhrigh chun an duine éagtha sin roimh a bhás agus ar inmheasúnaithe an seiceadóir nó an riarthóir sin ina leith faoin alt seo, agus beidh feidhm maidir le ráitis a bheidh le seachadadh faoin alt seo ag na forálacha den Acht seo a bhaineann le ráitis a bheidh le seachadadh ag duine ar bith, le haon mhodhnuithe is gá.

    (3) The executor or administrator of any such deceased person shall, when required by a particular notice so to do, prepare and deliver to the inspector a statement in writing signed by such executor or administrator and containing particulars, to the best of his judgment and belief, of the profits or gains which arose or accrued to such deceased person before his death and in respect of which such executor or administrator is assessable under this section, and the provisions of this Act relating to statements to be delivered by any person shall apply, with any necessary modifications to statements to be delivered under this section.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  30. #1228569

    —(1) Beidh éifeacht ag na forálacha seo a leanas den alt seo maidir le duine ag a mbeidh, i gcaitheamh na tréimhse dar tosach dáta báis duine éagtha agus dar críoch dáta críochnaithe riaracháin eastáit an duine éagtha sin (dá ngairtear an tréimhse riaracháin sa Chuid seo) nó i gcaitheamh coda den tréimhse sin, leas teoranta in iarmhar an eastáit sin nó i gcuid de.

    —(1) The following provisions of this section have effect in relation to a person who, during the period commencing on the death of a deceased person and ending on the completion of the administration of the estate of such deceased person (in this Part referred to as "the administration period") or during a part of that period, has a limited interest in the residue of the said estate or in a part thereof.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  31. #1228646

    —(1) I gcás ina bhfuil ag ionadaithe pearsanta duine éagtha sa cháil sin ceart maidir le heastát duine éagtha eile de shórt go mbeadh acu, dá ndílseofaí an ceart dóibh le haghaidh sochair dóibh féin, leas iomlán nó leas teoranta in iarmhar an eastáit sin nó i gcuid de, measfar go bhfuil an leas sin acu d'ainneoin nach bhfuil an ceart sin dílsithe dóibh chun sochar dóibh féin, agus aon mhéid a mheastar a bheith íoctha leo mar ioncam de bhua na Coda seo áireofar é mar chuid d'ioncam comhiomlán eastáit an duine arb ionadaithe pearsanta dó iad.

    —(1) Where the personal representatives of a deceased person have as such a right in relation to the estate of another deceased person such that, if that right were vested in them for their own benefit, they would have an absolute or a limited interest in the residue of that estate or in a part thereof, they shall be deemed to have that interest notwithstanding that that right is not vested in them for their own benefit, and any amount deemed to be paid to them as income by virtue of this Part shall be treated as part of the aggregate income of the estate of the person whose personal representatives they are.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  32. #1229493

    (2) Gach duine ar a seirbheálfaidh cigire fógra, sa slí a fhorordaítear le rialacháin faoin alt seo, á cheangal air tuairisceán ar a ioncam iomlán ó gach bunadh a thabhairt, nó, i gcás fógra a sheirbheálfar ar aon duine a ionadaíonn duine éagumasaithe, duine neamhchónaithigh, nó duine éagtha, ar ioncam iomlán an duine éagumasaithe, an duine neamhchónaithigh nó an duine éagtha ó gach bunadh, déanfaidh sé, cibé a bheidh nó nach mbeidh forcháin inmhuirir air, tuairisceán den sórt sin a thabhairt san fhoirm agus laistigh den am a cheanglófar leis an fhógra.

    (2) Every person upon whom a notice is served, in manner prescribed by regulations under this section, by an inspector, requiring him to make a return of his total income from all sources, or, in the case of a notice served upon any person representing an incapacitated, non-resident, or deceased person, of the total income from all sources of the incapacitated, non-resident, or deceased person, shall, whether he is or is not chargeable with sur-tax, make such a return in the form and within the time required by the notice.

    Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967

  33. #1240472

    (b) I bhfomhír (i) den mhír roimhe seo folaíonn ‘leanaí’ duine a raibh i bhfeidhm le haghaidh a uchtála, tráth báis an duine éagtha iomchuí, ordú uchtála faoin Acht Uchtála, 1952 , a shonraigh gurbh é an duine éagtha sin an t-uchtóir nó duine de na huchtóirí.”

    ( b ) In subparagraph (i) Of the foregoing paragraph 'children' includes a person for whose adoption there stood in force, at the time of the death of the relevant deceased person, an adoption order under the Adoption Act, 1952 , which specified that deceased person as the adopter or one of the adopters."

    Uimhir 8 de 1968: AN tACHT UM AN OIREACHTAS (LIÚNTAIS DO CHOMHALTAÍ) (LEASÚ), 1968

  34. #1254138

    —Is dleathach d'aon eaglaiseach a bheidh ceadúnaithe nó ceaptha go cuí de réir deasghnátha nó foirme an chreidimh lena mbaineann sé ar iarratas i scríbhinn a fháil ó Sheiceadóir aon duine éagtha nó aon duine eile a bheidh i bhfeighil adlacadh aon duine éagtha Seirbhís Adhlactha an chreidimh sin a fhriotháil in aon talamh adhlactha den sórt sin.

    —It shall be lawful for any clergyman duly licensed or appointed according to the rites or form of the religion to which he belongs at the request in writing of the Executor of any deceased person or of any ether person having charge of the interment of any deceased person to perform the Burial Service of the said religion in any such burial ground.

    Uimhir 1 (Príobháideach) de 1970: AN tACHT UM CHOISTE REILIGÍ BHAILE ÁTHA CLIATH, 1970

  35. #1257486

    ciallaíonn “dáta iomchuí” dáta báis an duine éagtha nó dáta báis an duine árachaithe iomchuí nó dáta slánaithe aois inphinsin an duine árachaithe iomchuí, cibé acu is túisce a tharlóidh, agus cibé acu arb é an duine éagtha an duine árachaithe iomchuí nó nach é.

    "relevant date" means the date of death of the deceased person or the date of death of the relevant insured person or the date of attainment of pensionable age of the relevant insured person, whichever occurs first, whether the deceased is the relevant insured person or not.

    Uimhir 12 de 1970: AN tACHT LEASA SHÓISIALAIGH, 1970

  36. #1294446

    ciallaíonn “ionadaí pearsanta” seiceadóir nó riarthóir duine éagtha de thuras na huaire agus folaíonn sé aon duine a ghlacann seilbh ar mhaoin duine éagtha nó a idirláimhsíonn an mhaoin sin, agus folaíonn sé freisin aon duine a bhfuil aige, i ndáil leis an éagach, faoi dhlí tíre eile, aon fheidhmeanna ar comhréir le feidhmeanna seiceadóra nó riarthóra chun críocha riaracháin faoi dhlí an Stáit;

    "personal representative" means the executor or administrator for the time being of a deceased person and includes any person who takes possession of or intermeddles with the property of a deceased person, and also includes any person, having in relation to he deceased under the law of another country any functions corresponding to the functions for administration purposes under the law of the State of an executor or administrator;

    Uimhir 25 de 1975: AN tACHT CÁNACH RACHMAIS, 1975

  37. #1372727

    ciallaíonn “dáta iomchuí” dáta báis an duine éagtha nó dáta báis an duine árachaithe iomchuí nó dáta slánaithe aois inphinsin an duine árachaithe iomchuí, cibé acu is túisce a tharlóidh, agus cibé acu arb é an duine éagtha an duine árachaithe iomchuí nó nach é;

    "relevant date" means the date of death of the deceased person or the date of death of the relevant insured person or the date of attainment of pensionable age of the relevant insured person, whichever occurs first, whether the deceased is the relevant insured person or not;

    Uimhir 1 de 1981: AN tACHT LEASA SHÓISIALAIGH (COMHDHLÚTHÚ), 1981

  38. #1389713

    (7) (a) I gcás ina mbeadh, ar an toimhdeanna a shonraítear i mír (b), aon ús a íocadh ar iasacht a d'úsáid daoine chun críche a luaitear sa mhíniú ar “iasacht cháilitheach” mar ionadaithe pearsanta duine éagtha nó mar iontaobhaithe socraíochta a rinneadh le huacht duine éagtha, cáilithe le haghaidh faoisimh faoi na príomh-ailt agus go mbeidh, i gcás feidhm a bheith ag an gcoinníoll a shonraítear sa mhír sin, an coinníoll sin comhlíonta, beidh an t-ús sin cáilithe amhlaidh d'ainneoin na bhforálacha sin roimhe seo den alt seo.

    ( 7 ) ( a ) Where any interest paid on a loan used for a purpose mentioned in the definition of "qualifying loan" by persons as the personal representatives of a deceased person or as trustees of a settlement made by the will of a deceased person would, on the assumptions stated in paragraph (b), be eligible for relief under the principal sections and, in a case where the condition stated in that paragraph applies, that condition is satisfied, that interest shall be so eligible notwithstanding the preceding provisions of this section.

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  39. #1389716

    agus más rud é, tráth a bháis, go raibh an t-áitreabh cónaithe á úsáid aige mar aon-áit chónaithe nó mar phríomh-áit chónaithe, toimhdeofar freisin go mbeadh sé fós á úsáid aige amhlaidh agus beidh feidhm ansin ag an gcoinníoll seo a leanas, eadhon, go raibh an t-áitreabh cónaithe á úsáid, an tráth a íocadh an t-ús, mar aon-áit chónaithe nó mar phríomh-áit chónaithe ag baintreach nó baintreach fir an duine éagtha nó ag aon ghaol cleithiúnach leis an duine éagtha.

    and if, at his death, the residential premises was used as his sole or main residence, it shall be further assumed that he would have continued so to use it and the following condition shall then apply, namely, that the residential premises was, at the time the interest was paid, used as the sole or main residence of the deceased's widow or widower or of any dependent relative of the deceased.

    Uimhir 14 de 1982: AN tACHT AIRGEADAIS, 1982

  40. #1411612

    (a) má bhí an t-urrús á shealbhú ag an úinéir céanna ar feadh tréimhse leanúnaí dhá bhliain ar a laghad díreach roimh dháta an chonartha sin nó dáta na híocaíochta sin, cibé acu is déanaí, ach, maidir le hionadaithe pearsanta duine éagtha a bhfuil a eastát i gcúrsa a riartha, agus maidir leis an duine éagtha, measfar, chun críocha na míre seo, gurb iad an t-úinéir céanna iad, nó

    ( a ) if the security has been held by the same owner for a continuous period of at least two years immediately before the date of such contract or the date of such payment, which ever is the later, the personal representatives of a deceased person whose estate is in the course of administration and the deceased person being regarded, for the purposes of this paragraph, as being the same owner, or

    Uimhir 9 de 1984: AN tACHT AIRGEADAIS, 1984

  41. #1474381

    (4) Ní dhéanfar achainí le haghaidh riaradh faoin gCuid seo a thíolacadh don Chúirt tar éis tús a bheith curtha le himeachtaí sa Chúirt Chuarda chun eastát an duine éagtha a riaradh, ach féadfaidh an chúirt sin, nuair is deimhin léi nach leor an t-eastát chun na fiacha a íoc, na himeachtaí a aistriú chun na Cúirte agus air sin féadfaidh an Chúirt ordú a dhéanamh chun eastát an duine éagtha a riaradh faoin gCuid seo.

    (4) A petition for administration under this Part shall not be presented to the Court after proceedings have been commenced in the Circuit Court for the administration of the deceased's estate, but that court may, when satisfied that the estate is insufficient to pay the debts, transfer the proceedings to the Court, and thereupon the Court may make an order for the administration under this Part of the deceased's estate.

    Uimhir 27 de 1988: AN tACHT FÉIMHEACHTA, 1988

  42. #1474391

    —(1) Féadfaidh an Chúirt, ar achainí a bheith tíolactha, mura ndealraíonn sé gur dócha le réasún go mbeidh an t-eastát leordhóthan ach chun fiacha an duine éagtha a íoc, ordú a dhéanamh chun eastát an duine éagtha a riaradh faoin gCuid seo nó féadfaidh sí, ar chúis a bheith suite, an achainí a dhíbhe fara nó d'éagmais costas.

    —(1) On presentation of a petition the Court may, unless it appears that there is a reasonable probability that the estate will be sufficient for the payment of the deceased's debts, make an order for the administration under this Part of the deceased's estate or may, upon cause shown, dismiss the petition with or without costs.

    Uimhir 27 de 1988: AN tACHT FÉIMHEACHTA, 1988

  43. #1474413

    —(1) Más rud é, ar eastát an duine éagtha a riaradh faoin gCuid seo, go mbeidh aon mhaoin dílsithe fós don Sannaí Oifigiúil nó ina sheilbh nó faoina rialú, tar éis soláthar a dhéanamh le haghaidh na gcaiteachas, na dtáillí agus na gcostas, maille leis na fiacha agus na dliteanais agus ús de réir an ráta reatha is iníoctha ar fhiacha breithiúnais, ordóidh an Chúirt an mhaoin a íoc le hionadaí pearsanta an duine éagtha, nó a sheachadadh air nó a dhílsiú dó, nó mura bhfuil aon ionadaí pearsanta ann, i cibé slí a ordóidh an Chúirt.

    —(1) Where, on the administration under this Part of the deceased's estate, any property remains vested in, or in the possession or control of the Official Assignee after providing for the expenses, fees and costs, together with the debts and liabilities and interest at the rate currently payable on judgement debts, the Court shall order the property to be paid or delivered to or vested in the personal representative of the deceased or, if there is no personal representative, in such manner as the Court may direct.

    Uimhir 27 de 1988: AN tACHT FÉIMHEACHTA, 1988

  44. #1570890

    ciallaíonn ‘dáta iomchuí’ dáta báis an duine éagtha nó dáta báis an duine árachaithe iomchuí nó dáta slánaithe aois inphinsin an duine árachaithe iomchuí, cibé acu is túisce a tharlóidh agus cibé acu is é nó í an duine éagtha an duine árachaithe iomchuí nó nach é nó í;

    ‘relevant date’ means the date of death of the deceased person or the date of death of the relevant insured person or the date of attainment of pensionable age of the relevant insured person, whichever occurs first, whether the deceased is the relevant insured person or not;

    Uimhir 3 de 1999: AN tACHT LEASA SHÓISIALAIGH, 1999

  45. #1700271

    In aon chúis nó ábhar chun eastát duine éagtha a riaradh ní bheidh páirtí ar bith seachas an seiceadóir nó an riarthóir i dteideal, gan cead chuige sin a fháil ón gCúirt, láithriú ag aon chéim ar an éileamh ó aon duine nach páirtí sa chúis nó san ábhar i gcoinne eastát an duine éagtha i leith aon fhéich nó dliteanais.

    In any cause or matter for the administration of the estate of a deceased person no party other than the executor or administrator shall, unless by leave of the Court, be entitled to appear at any stage on the claim of any person not a party to the cause or matter against the estate of the deceased person in respect of any debt or liability.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  46. #1701203

    Féadfaidh seiceadóirí nó riarthóirí duine éagtha, nó aon duine díobh, agus na hiontaobhaithe faoi aon ghníomhas nó ionstraim, nó aon duine díobh, agus aon duine a bheidh ag éileamh leas a bheith aige san fhaoiseamh a bheidh á lorg mar chreidiúnaí, réadtiomnaí, leagáidí, neasghaol nó oidhre ginearálta duine éagtha, nó mar cestui que trust faoi iontaobhas aon ghníomhais nó ionstraime, nó a bheidh ag éileamh trí shannadh nó eile faoi aon chreidiúnaí nó duine eile den chineál a dúradh, toghairm speisialta a thógáil amach le haghaidh faoisimh den chineál nó den sórt a shonraítear in Ordú 3 (1) go (7) go huile.

    The executors or administrators of a deceased person or any of them, and the trustees under any deed or instrument or any of them, and any person claiming to be interested in the relief sought as creditor, devisee, legatee, next-of-kin, or heir-at-law of a deceased person, or as cestui que trust under the trust of any deed or instrument, or as claiming by assignment or otherwise under any such creditor or other person as aforesaid, may take out, a special summons for relief of the nature or kind specified in Order 3 (1) to (7) inclusive.

    I.R. Uimh. 15 de 1986: Rialacha na nUaschúirteanna

  47. #157123

    (a) liúntas bliantúil £2,229.24 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 annual allowance of £2,229.24 during widowhood;

    Ionstraimí Reachtúla: 1980

  48. #157125

    (aa) liúntas bliantúil £1,119.36 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 £1,119.36, provided the permanent invalidism of such son existed before he attained the age of 18 years;

    Ionstraimí Reachtúla: 1980

  49. #157128

    (i) go raibh an deirfiúr 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: 1980

  50. #157129

    (ii) gur chóir i dtuairim Aire na Seirbhíse Poiblí, ag féachaint d'imthosca uile an cháis, an deirfiúr 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