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ownership
lunéireacht
(n f3)
Usage
duration
or
ownership
of
copyright
=
ré
nó
úinéireacht
cóipchirt
dispute
as
to
the
title
to
or
ownership
of
any
ship
=
díospóid
i
dtaobh
an
teidil
chun
loinge
ar
bith
nó
i
dtaobh
a
húinéireachta
to
be
otherwise
incidental
to
the
ownership
thereof
=
a
bheidh
ar
dhóigh
eile
ag
fo
-
ghabháil
lena
húinéireacht
which
provide
for
the
extension
of
compulsory
registration
of
ownership
=
a
dhéanann
foráil
maidir
le
clárú
éigeantach
úinéireachta
a
leathnú
in
no
way
to
prejudice
the
rules
governing
the
system
of
property
ownership
=
ní
dhéanfaidh
sé
dochar
in
aon
slí
do
rialacha
na
bPáirtithe
ag
rialú
an
chórais
úinéireacht
maoine
to
restrict
relief
by
reference
to
a
change
in
ownership
taking
place
at
any
time
=
srian
a
chur
le
faoiseamh
faoi
threoir
athrú
a
theacht
ar
úinéireacht
aon
tráth
áirithe
company
reconstructions
without
change
of
ownership
,
the
predecessor
,
the
successor
=
athchóiriú
ar
chuideachta
gan
athrú
ar
úinéireacht
,
an
réamhtheachtaí
agus
an
comharba
the
issued
shares
are
(
in
nominal
value
)
in
the
beneficial
ownership
of
a
qualified
person
=
tá
a
chuid
scaireanna
eisithe
(
de
réir
luacha
ainmniúil
)
ar
úinéireacht
thairbhiúil
ag
duine
cáilithe
trees
or
underwood
growing
on
land
in
the
State
and
in
the
same
beneficial
ownership
as
the
land
=
crainn
nó
roschoill
atá
ag
fás
ar
thalamh
sa
Stát
agus
atá
ar
an
úinéireacht
thairbhiúil
chéanna
leis
an
talamh
change
in
ownership
of
company
:
disallowance
of
trading
losses
and
restriction
of
capital
allowances
=
athrú
ar
úinéireacht
cuideachta
:
caillteanais
trádála
a
dhícheadú
agus
liúntais
chaipitiúla
a
shrianadh
estate
income
means
income
which
arises
from
the
ownership
of
land
or
from
the
letting
furnished
of
any
building
=
ciallaíonn
ioncam
eastáit
ioncam
a
d
'
eascair
as
úinéireacht
talún
nó
as
aon
fhoirgneamh
a
ligean
troscánaithe
by
deducting
such
loss
from
or
setting
it
off
against
profits
in
an
accounting
period
ending
after
the
change
in
ownership
=
tríd
an
gcaillteanas
a
bhaint
as
brabúis
nó
a
fhritháireamh
in
aghaidh
brabúis
i
dtréimhse
chuntasaíochta
a
chríochnóidh
tar
éis
an
athrú
úinéireachta
sin
it
acknowledges
that
man
,
in
virtue
of
his
rational
being
has
the
natural
right
to
the
private
ownership
of
external
goods
=
admhaíonn
sé
toisc
bua
an
réasúin
a
bheith
ag
an
duine
go
bhfuil
sé
de
cheart
nádúrtha
aige
maoin
shaolta
a
bheith
aige
dá
chuid
féin
go
príobháideach
material
interest
means
the
beneficial
ownership
of
or
ability
to
control
directly
or
through
the
medium
of
a
connected
company
=
ciallaíonn
leas
ábhartha
úinéireacht
thairbhiúil
nó
cumas
rialaithe
go
díreach
nó
trí
mheán
cuideachta
bhainteach
a
change
in
ownership
of
a
body
corporate
that
is
a
parent
body
or
a
wholly
owned
subsidiary
of
the
first
-
mentioned
body
corporate
=
athrú
ar
úinéireacht
comhlachta
chorpraithe
is
máthairchomhlacht
nó
fochomhlacht
ar
lánúinéireacht
don
chomhlacht
corpraithe
chéadluaite
the
amount
apportioned
to
that
part
of
the
year
of
assessment
falling
after
the
change
of
ownership
being
referred
to
as
the
post
-
change
loss
=
an
caillteanas
iar
-
athrú
a
ghairfear
den
mhéid
a
chionroinnfear
i
leith
na
coda
sin
den
bhliain
mheasúnachta
tar
éis
an
athrú
úinéireachta
to
make
provision
for
the
identification
of
the
ownership
of
dogs
by
the
wearing
by
the
dog
of
a
collar
or
harness
bearing
the
name
of
the
owner
=
socrú
a
dhéanamh
chun
úinéireacht
madraí
a
aithint
trí
choiléar
nó
úim
a
bheith
ar
mhadra
a
mbeidh
aimn
an
úinéara
greanta
air
if
at
the
beginning
of
the
period
of
ownership
of
a
lease
of
land
it
is
subject
to
a
sublease
not
at
a
rent
representing
the
full
value
of
the
land
=
más
rud
é
i
dtosach
tréimhse
úinéireachta
léasa
ar
thalamh
go
mbeidh
sé
faoi
réir
fholéas
nach
ar
chíos
é
in
ionannas
do
luach
iomlán
na
talún
it
accordingly
guarantees
to
pass
no
law
attempting
to
abolish
the
right
of
private
ownership
or
the
general
right
to
transfer
,
bequeath
and
inherit
property
=
uime
sin
ráthaíonn
sé
gan
aon
dlí
a
achtú
d
'
iarraidh
an
ceart
sin
ná
gnáthcheart
an
duine
chun
maoin
a
shannadh
agus
a
thiomnú
agus
a
ghlacadh
ina
hoidhreacht
,
a
chur
ar
ceal
that
the
ownership
and
control
of
the
material
resources
of
the
community
may
be
so
distributed
among
private
individuals
as
best
to
subserve
the
common
good
=
go
roinnfear
dílse
agus
urlámhas
gustail
shaolta
an
phobail
ar
phearsana
príobháideacha
sa
chuma
is
fearr
chun
leasa
an
phobail
all
stocks
of
tobacco
of
every
description
which
are
in
the
ownership
or
possession
of
a
licensed
manufacturer
of
tobacco
in
any
place
other
than
a
bonded
warehouse
=
na
stoic
tobac
go
léir
de
gach
tuairisc
a
bheidh
ar
úinéireacht
nó
ina
sheilbh
ag
monaróir
ceadúnaithe
tobac
in
aon
áit
seachas
banna
-
stóras