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treated
Usage
heat
-
treated
milk
;
heat
-
processed
milk
=
bainne
teaschóireáilte
sulphur
-
treated
bands
,
wicks
and
candles
=
bandaí
,
buacais
agus
coinnle
sulfarchóirithe
where
a
trade
is
to
be
treated
as
discontinued
=
i
gcás
ina
bhfuil
sé
le
meas
go
bhfuil
an
trádáil
buanscortha
the
sum
paid
would
not
fail
to
be
treated
as
income
=
nach
ndlífí
an
tsuim
a
íocadh
a
áireamh
mar
ioncam
sulphur
-
treated
bands
,
wicks
and
candles
,
fly
-
papers
=
bandaí
,
buaicis
agus
coinnle
a
bhfuil
oibriú
sulfair
déanta
orthu
agus
páipéar
cuileog
bones
and
horn
-
cores
treated
with
acid
or
degelatinised
=
cnámha
agus
adharc
-
chroíthe
cóireáilte
le
haigéad
nó
dígheilitínithe
sums
which
fall
to
be
treated
as
perquisites
of
a
person
=
aon
suimeanna
atá
le
háireamh
mar
phercuisí
de
chuid
oifige
nó
fostaíochta
duine
so
that
Portugal
is
not
treated
less
favourably
than
...
=
nach
gcuirfear
cóir
ar
an
bPortaingéal
is
lú
fabhar
ná
...
offices
shall
be
treated
as
held
under
associated
employers
=
áireofar
oifigí
a
bheith
i
seilbh
fostóirí
comhpháirte
disallowance
of
premium
treated
as
rent
under
superior
lease
=
préimh
a
áirítear
mar
chíos
faoi
uasléas
a
dhílamháil
(
sheets
and
plates
)
clad
,
coated
or
otherwise
surface
-
treated
=
(
leatháin
agus
plátaí
)
brataithe
,
cótáilte
nó
éadanchóirithe
ar
bhealach
eile
the
term
of
the
lease
shall
be
treated
as
not
including
any
period
=
déileálfar
le
téarma
an
léasa
mar
théarma
nach
bhfuil
aon
tréimhse
ar
áireamh
ann
contributions
paid
or
credited
or
excused
or
deemed
to
be
or
treated
as
paid
=
aon
ranníocaí
a
bheidh
íoctha
nó
creidiúnaithe
nó
maite
nó
a
mheasfar
a
bheith
íoctha
nó
a
ndéileálfar
leo
amhail
agus
dá
mbeadh
siad
íoctha
it
shall
be
treated
as
if
it
were
a
royalty
paid
in
respect
of
the
user
of
the
patent
=
déileálfar
léi
ionann
agus
dá
mba
ríchíos
í
a
íocadh
i
leith
úsáid
paitinne
application
for
recommendation
for
reception
where
it
is
desired
to
have
a
person
treated
=
moladh
glactha
a
iarraidh
i
gcás
inar
mian
go
ndéanfaí
duine
a
chur
faoi
chóireáil
an
application
shall
be
treated
as
pending
until
any
appeal
in
the
proceedings
is
disposed
of
=
áireofar
iarratas
mar
iarratas
atá
ar
feitheamh
go
dtí
go
mbeidh
aon
achomharc
sna
himeachtaí
curtha
i
gcrích
they
shall
be
treated
as
if
they
were
proceedings
under
the
corresponding
provisions
of
this
Act
=
áireofar
iad
amhail
is
dá
mba
imeachtaí
iad
faoi
na
forálacha
comhréire
den
Acht
seo
shares
shall
not
be
treated
as
being
of
the
same
class
unless
,
if
dealt
with
on
the
stock
market
...
=
ní
dhéileálfar
le
scaireanna
mar
scaireanna
den
aicme
chéanna
mura
rud
é
,
dá
mba
scaireanna
iad
lena
bpléitear
ar
stocmhargadh
companies
or
firms
formed
in
accordance
with
the
law
shall
be
treated
in
the
same
way
as
natural
persons
=
cuideachtaí
nó
gnólachtaí
a
foirmíodh
i
gcomhréir
le
dlí
déileálfar
leo
ar
an
gcuma
chéanna
le
daoine
nádúrtha
the
offence
may
for
all
incidental
purposes
be
treated
as
having
been
committed
in
any
place
in
the
State
=
chun
gach
críche
teagmhasaí
déileálfar
leis
an
gcion
mar
chion
a
rinneadh
in
aon
áit
sa
Stát
the
expression
"
either
on
his
own
or
with
one
or
more
associates
"
requires
a
person
to
be
treated
as
owning
=
ceanglaíonn
an
abairt
"
as
féin
nó
i
dteannta
comhlach
amháin
nó
níos
mó
"
go
ndéileálfar
le
duine
mar
dhuine
is
úinéir
the
amount
so
charged
to
tax
shall
not
be
treated
as
income
tax
for
any
other
purpose
of
the
Income
Tax
Acts
=
ní
áireofar
mar
ioncam
chun
aon
chríche
eile
de
chríocha
na
nAchtanna
Cánach
Ioncaim
an
tsuim
is
inmhuirir
i
leith
cánach
if
an
order
for
possession
of
the
dwelling
is
made
,
any
such
sum
so
accepted
shall
be
treated
as
mesne
profits
=
má
dhéantar
ordú
seilbhe
i
leith
na
teaghaise
,
áireofar
mar
fhoghail
-
bhrabúis
aon
suim
a
glacadh
it
will
be
treated
as
income
from
securities
and
possessions
outside
the
State
and
be
assessed
and
charged
to
tax
=
measfar
gur
ioncam
é
ó
urrúis
agus
sealúchais
lasmuigh
den
Stát
agus
measúnófar
agus
muirearófar
i
leith
cánach
é
the
qualifying
conditions
for
a
company
to
be
treated
as
a
small
company
or
as
a
medium
-
sized
company
are
as
follows
=
is
iad
seo
a
leanas
na
coinníollacha
cáilitheacha
le
go
n
-
áireofaí
cuideachta
mar
mhionchuideachta
nó
mar
chuideachta
mheánmhéide
a
person
paying
additional
rent
in
consequence
,
of
having
granted
a
sublease
...
which
he
is
thereby
treated
as
paying
=
duine
a
d
'
íoc
cíos
breise
de
dhroim
é
do
dheonú
foléasa
...
a
mheastar
dá
bharr
sin
a
bheith
íoctha
aige
the
carcase
of
any
livestock
to
remain
unburied
in
any
field
to
which
a
dog
can
gain
access
,
a
carcase
treated
with
poison
=
conablach
aon
bheostoic
a
fhágáil
gan
chur
in
aon
ghort
a
bhféadfadh
madra
teacht
air
,
conablach
ar
ar
cuireadh
nimh
such
inferences
as
appear
proper
may
be
drawn
from
the
failure
and
it
may
be
treated
as
corroboration
of
any
other
evidence
=
féadfar
cibé
tátail
is
cuí
a
bhaint
as
an
bhfaillí
agus
féadfar
déileáil
leis
an
bhfaillí
mar
chomhthacaíocht
le
haon
fhianaise
eile
where
by
reason
of
his
sex
a
person
is
treated
less
favourably
than
a
person
of
the
other
sex
,
because
of
his
marital
status
=
i
gcás
ar
le
níos
lú
fabhair
mar
gheall
ar
ghnéas
duine
a
dhéileáltear
leis
ná
mar
a
dhéileáiltear
le
duine
den
ghnéas
eile
,
mar
gheall
ar
stádas
pósta
duine
the
circumstances
in
which
it
(
disease
)
is
to
be
treated
as
having
recrudesced
or
as
having
been
contracted
or
received
afresh
=
na
himthosca
a
mbeidh
sé
le
háireamh
go
bhfuil
sé
tagtha
in
athchúrsa
air
nó
tolgtha
aige
nó
tar
éis
tarlú
dó
an
athuair
relatives
of
the
half
blood
shall
be
treated
as
,
and
shall
succeed
equally
with
,
relatives
of
the
whole
blood
in
the
same
degree
=
ireofar
leasghaolta
mar
lnghaolta
sa
ghlUin
ghaoil
chéanna
agus
tiocfaidh
siad
i
gcomharbas
go
comhionann
leo
where
the
spouse
has
treated
the
child
as
a
member
of
the
family
who
is
receiving
full
-
time
education
or
instruction
at
any
university
=
i
gcás
ina
bhfuil
déileáilte
ag
an
gcéile
leis
an
leanbh
mar
dhuine
den
teaghlach
atá
ag
fáil
oideachas
nó
teagasc
lánaimsire
in
aon
ollscoil
sewage
effluent
means
effluent
from
any
works
,
apparatus
,
plant
or
drainage
pipe
used
for
the
disposal
to
waters
of
sewage
,
whether
treated
or
untreated
=
ciallaíonn
eisilteach
séarachta
aon
eisilteach
ó
aon
oibreacha
,
gaireas
,
gléasra
nó
píopa
siltin
a
úsáidtear
chun
séaracht
cóireáilte
/
neamhchóireáilte
a
ligean
amach
in
uiscí
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
the
grant
of
the
option
and
the
transaction
entered
into
by
the
grantor
in
fulfilment
of
his
obligations
under
the
option
shall
be
treated
as
a
single
transaction
=
déileálfar
mar
idirbheart
amháin
le
deonú
na
rogha
agus
leis
an
idirbheart
a
rinne
an
deontóir
ag
comhalladh
a
oibleagáidí
faoin
rogha
the
excess
of
the
cost
over
the
amount
determined
shall
be
treated
as
having
been
payable
by
the
trader
as
consideration
for
the
forfeiture
or
surrender
of
that
right
=
déileálfar
le
hanbharr
an
chostais
ar
an
méid
a
chinnfear
mar
shuim
ab
iníoctha
ag
an
trádálaí
mar
chomaoin
as
an
gceart
sin
a
fhorghéilleadh
nó
a
ghéilleadh
an
instalment
of
a
loan
shall
be
treated
as
falling
due
for
payment
on
the
earliest
date
on
which
the
lender
could
require
repayment
if
he
exercised
all
the
options
available
to
him
=
measfar
go
ndlífear
tráthchuid
d
'
iasacht
a
íoc
ar
an
dáta
is
luaithe
ar
a
bhféadfaidh
an
t
-
iasachtóir
aisíocaíocht
a
éileamh
dá
bhfeidhmeodh
sé
na
roghanna
go
léir
atá
ar
fáil
dó