Add a Fada:
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[é]
[í]
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[ú]
Add a Fada:
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[é]
[í]
[ó]
[ú]
regarded
Usage
disregarded
income
=
ioncam
neamháirithe
when
he
commences
to
be
so
regarded
=
an
tráth
a
chéadmheasfar
amhlaidh
é
profits
representing
disregarded
income
=
brabúis
in
ionannas
ioncaim
neamhshuime
overtime
being
disregarded
for
this
purpose
=
gan
aird
a
thabhairt
ar
bhreis
-
am
chun
na
críche
sin
the
benefit
year
shall
be
regarded
as
continuing
=
measfar
an
bhliain
sochair
a
bheith
ar
leanúint
is
to
be
regarded
as
an
activity
of
the
steel
industry
proper
=
tá
sé
le
háireamh
mar
chuid
d
'
obair
dhílis
thionscal
na
cruach
a
publication
which
is
merely
colourable
shall
be
disregarded
=
déanfar
neamhshuim
d
'
fhoilseachán
nach
bhfuil
ann
ach
aithris
dhealraitheach
ar
an
mbun
-
ábhar
sets
,
as
defined
in
general
rule
3
,
shall
be
regarded
as
originating
=
féachfar
ar
fhoirne
mar
atá
siad
sainithe
i
riail
ghinearálta
3
mar
tháirgí
tionscnaimh
the
Board
will
declare
that
the
appeal
shall
be
regarded
as
having
been
withdraw
=
déanfaidh
an
Bord
a
dhearbhú
go
n
-
áireofar
an
t
-
achomharc
a
bheith
tarraingthe
siar
arrangements
made
with
the
head
of
a
foreign
state
shall
be
regarded
as
made
...
=
féachfar
ar
chomhshocraíochtaí
a
rinneadh
le
ceann
stáit
choigríche
acquisitions
from
or
disposals
to
him
by
that
person
being
disregarded
accordingly
=
agus
neamhsuim
dá
réir
sin
á
dhéanamh
d
'
fhálacha
uaidh
ag
an
duine
ar
dhiúscairtí
chuige
ón
duine
sin
a
tree
shall
be
regarded
as
being
removed
if
it
is
cut
down
or
otherwise
wilfully
destroyed
=
measfar
crann
a
bheith
aistrithe
má
bhíonn
sé
gearrtha
de
thalamh
nó
damáistithe
go
toiliúil
ar
shlí
eile
a
company
shall
be
regarded
as
a
resident
of
the
State
if
it
is
managed
and
controlled
in
the
State
=
áireofar
gur
cónaitheoir
sa
Stát
cuideachta
más
sa
Stát
a
bhainistítear
agus
a
rialaítear
í
a
penal
rent
payable
for
any
breach
of
covenant
and
any
exceptional
rent
reserved
shall
be
disregarded
=
déanfar
neamhshuim
de
phianchíos
is
iníoctha
mar
gheall
ar
aon
sárú
cúnaint
agus
d
'
aon
chíos
eisceachtúil
a
fhorchoimeádtar
the
amount
so
paid
shall
not
be
regarded
as
a
payment
to
the
person
by
whom
the
tax
was
originally
payable
=
ní
áireofar
gur
íocaíocht
leis
an
duine
ar
aige
a
bhí
an
cháin
iníoctha
i
gcéaduair
an
méid
a
íocadh
amhlaidh
contract
concluded
by
a
person
for
a
purpose
which
can
be
regarded
as
being
outside
his
trade
or
profession
=
conradh
a
chuir
duine
i
gcrích
chun
críche
a
fhéadfar
a
mheas
a
bheith
lasmuigh
dá
thrádáil
nó
dá
ghairm
a
person
shall
not
be
regarded
as
not
being
a
ratepayer
by
reason
only
of
the
making
to
him
of
an
allowance
=
ní
mheasfar
nach
rátíocóir
duine
de
bhíthin
amháin
gur
tugadh
lamháltas
dó
an
interest
which
is
so
remote
or
insignificant
that
it
cannot
reasonably
be
regarded
as
likely
to
influence
him
=
leas
atá
chomh
cianda
nó
chomh
beag
sin
i
dtábhacht
nach
féidir
a
mheas
le
réasún
gur
dóigh
dó
tionchar
a
bheith
aige
air
the
provision
of
access
roads
to
bogs
or
outfall
drainage
as
regards
bogs
shall
be
regarded
as
development
of
bogs
=
measfar
gur
forbairt
portach
é
bóithre
rochtana
a
sholáthar
go
dtí
portaigh
nó
draenáil
éalaithe
a
dhéanamh
maidir
le
portaigh
to
determine
the
circumstances
in
which
a
person
is
to
be
regarded
as
being
concurrently
employed
by
two
employers
=
na
dálaí
a
chinneadh
ina
measfar
duine
a
bheith
fostaithe
ag
dhá
fhostóir
i
gcomhthráth
any
interest
in
an
appeal
which
is
so
remote
or
insignificant
that
it
cannot
reasonably
be
regarded
as
likely
to
influence
the
person
=
aon
leas
in
achomharc
atá
chomh
fada
amach
nó
chomh
neamhshuntasach
sin
nach
bhféadfar
go
réasúnach
glacadh
leis
gur
dóigh
tionchar
a
bheith
aige
ar
an
duine
any
addition
to
value
deriving
from
contemplation
of
substantial
rebuilding
(
such
as
are
mentioned
in
section
33
)
shall
be
disregarded
=
tabharfar
neamhaird
ar
aon
bhreis
ar
luach
a
thiocfaidh
as
beartú
atógáil
úimléideach
a
chur
i
gcrích
(
fearacht
a
bhful
luaithe
in
alt
33
)
to
determine
the
circumstances
in
which
a
person
shall
be
regarded
as
being
engaged
in
remunerative
full
-
time
employment
as
an
employee
=
na
cúinsí
a
chinneadh
ina
measfar
duine
a
bheith
ag
gabháil
d
'
fhostaíocht
chúititheach
lánaimsire
mar
fhostaí
if
it
can
properly
be
regarded
in
all
the
circumstances
as
being
otherwise
a
domestic
concern
of
the
persons
making
and
receiving
the
offer
=
más
inmheasta
go
cuí
sna
himthosca
go
léir
gur
cúram
thairis
sin
é
a
bhaineann
go
dlúth
leis
an
daoine
a
thabharfaidh
agus
a
gheobhaidh
an
tairiscint
where
any
income
is
to
be
disregarded
,
the
person
shall
not
be
treated
,
by
reason
of
such
disregarding
,
as
having
ceased
to
possess
the
whole
of
a
single
source
=
má
bhíonn
neamhshuim
le
déanamh
d
'
aon
ioncam
ní
áireofar
an
duine
,
de
bhíthin
na
neamhshuime
sin
,
mar
dhuine
a
scoir
de
sheilbh
a
bheith
aige
ar
bhunadh
amháin
go
hiomlán
spirits
described
as
blended
Irish
whiskey
shall
not
be
regarded
as
corresponding
to
that
description
unless
the
spirits
comprise
a
blend
of
two
or
more
distillates
=
ní
mheasfar
biotáille
a
dtabharfar
uisce
beatha
ireannach
cumaiscthe
de
thuairisc
uirthi
bheith
ar
comhréir
leis
an
tuairisc
sin
mura
cumasc
de
dhá
dhriogáit
nó
níos
mó
an
bhiotáille
he
shall
then
divide
the
number
of
all
valid
papers
by
a
number
exceeding
by
one
the
number
of
representatives
to
be
elected
,
any
fractional
remainder
being
regarded
=
déanfaidh
sé
ansin
líon
na
bpáipéar
bailí
go
léir
a
roinnt
ar
uimhir
ar
mó
d
'
aon
í
,
gan
aon
fhuílleach
codánach
a
áireamh
,
ná
líon
na
n
-
ionadaithe
a
bheidh
le
toghadh
services
,
whether
or
not
rendered
for
a
consideration
or
for
a
separate
consideration
,
shall
,
subject
to
and
to
the
extent
provided
by
regulations
,
be
regarded
as
...
=
seirbhísí
a
dhéantar
ar
chomaoin
nó
gan
chomaoin
nó
gan
chomaoin
ar
leithligh
áireofar
iad
faoi
réir
agus
faoi
réim
forálacha
rialachán
mar
...
a
loan
shall
be
regarded
as
replacing
an
overdraft
if
it
is
used
solely
for
the
purpose
of
discharging
that
overdraft
or
an
overdraft
replacing
or
discharging
that
overdraft
=
áireofar
iasacht
a
bheith
curtha
in
ionad
rótharraingte
má
úsáidtear
í
d
'
aontoisc
d
'
urscaoileadh
na
rótharraingte
sin
nó
d
'
urscaoileadh
rótharraingt
a
cuireadh
in
ionad
na
rótharraingte
sin
nó
a
d
'
urscaoil
í
it
is
prohibited
from
including
in
any
of
its
broadcasts
anything
which
may
reasonably
be
regarded
as
being
likely
to
promote
crime
or
as
tending
to
undermine
the
authority
of
the
State
=
toirmisctear
aon
ní
a
bheith
in
aon
chraoltaí
a
bhféadfaí
a
mheas
le
réasún
gur
dóigh
dó
coireacht
a
chur
chun
cinn
nó
gur
de
ghné
é
a
dhéanfadh
dochar
d
'
údarás
an
Stáit
an
interest
which
is
so
remote
or
insignificant
that
it
cannot
reasonably
be
regarded
as
likely
to
influence
a
person
in
considering
or
discussing
any
question
with
regard
to
the
matter
=
leas
atá
chomh
fánach
nó
chomh
beag
sin
nach
inmheasta
le
réasún
gur
dóigh
dó
dul
i
gcion
ar
dhuine
agus
é
ag
breithniú
nó
ag
plé
aon
cheist
maidir
leis
an
ábhar
an
interest
which
is
so
remote
or
insignificant
that
it
cannot
reasonably
be
regarded
as
likely
to
influence
a
person
in
considering
or
discussing
any
question
with
resect
to
the
matter
=
ar
leas
chomh
cianda
nó
chomh
neamhthábhachtach
é
nach
féidir
le
réasún
a
mheas
gur
dóigh
dó
dul
i
gcion
ar
dhuine
le
linn
dó
aon
cheist
i
ndáil
leis
an
ábhar
a
bhreithniú
nó
a
phlé