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áireofar
Usage
áireofar
gur
de
chúram
na
cúirte
naisiúnta
...
=
it
shall
be
for
the
national
court
to
...
áireofar
oifigí
a
bheith
i
seilbh
fostóirí
comhpháirte
=
offices
shall
be
treated
as
held
under
associated
employers
ar
líon
chomhaltaí
an
Choiste
áireofar
uimhir
chomhionann
de
=
the
Committee
...
shall
comprise
equal
numbers
of
...
earraí
a
allmhaireofar
i
gcoinsíneacht
nó
i
mbeartán
amháin
an
...
nó
dá
éis
sin
=
goods
contained
in
one
consignment
or
parcel
imported
on
or
after
...
déanfaidh
an
Bord
a
dhearbhú
go
n
-
áireofar
an
t
-
achomharc
a
bheith
tarraingthe
siar
=
the
Board
will
declare
that
the
appeal
shall
be
regarded
as
having
been
withdraw
áireofar
iad
amhail
is
dá
mba
imeachtaí
iad
faoi
na
forálacha
comhréire
den
Acht
seo
=
they
shall
be
treated
as
if
they
were
proceedings
under
the
corresponding
provisions
of
this
Act
áireofar
gur
cónaitheoir
sa
Stát
cuideachta
más
sa
Stát
a
bhainistítear
agus
a
rialaítear
í
=
a
company
shall
be
regarded
as
a
resident
of
the
State
if
it
is
managed
and
controlled
in
the
State
má
dhéantar
ordú
seilbhe
i
leith
na
teaghaise
,
áireofar
mar
fhoghail
-
bhrabúis
aon
suim
a
glacadh
=
if
an
order
for
possession
of
the
dwelling
is
made
,
any
such
sum
so
accepted
shall
be
treated
as
mesne
profits
áireofar
iarratas
mar
iarratas
atá
ar
feitheamh
go
dtí
go
mbeidh
aon
achomharc
sna
himeachtaí
curtha
i
gcrích
=
an
application
shall
be
treated
as
pending
until
any
appeal
in
the
proceedings
is
disposed
of
ní
áireofar
gur
íocaíocht
leis
an
duine
ar
aige
a
bhí
an
cháin
iníoctha
i
gcéaduair
an
méid
a
íocadh
amhlaidh
=
the
amount
so
paid
shall
not
be
regarded
as
a
payment
to
the
person
by
whom
the
tax
was
originally
payable
lamhálfar
agus
íocfar
,
i
gcás
ina
n
-
onnmhaireofar
mar
mharsantas
nó
ina
loingseofar
chun
a
húsáidte
mar
stórais
=
there
shall
be
allowed
and
paid
on
the
exportation
as
merchandise
or
the
shipment
for
use
as
stores
go
bhfritháireofar
i
gcoinne
na
mbrabús
aon
chaillteanas
a
ríomhfar
ar
an
bhforas
céanna
ar
ar
ríomhadh
na
brabúis
=
there
may
be
set
off
against
the
profits
any
loss
to
be
computed
on
the
same
basis
as
the
profits
ní
áireofar
méideanna
in
ionannas
cáilmheasa
ach
amháin
sa
mhéid
gur
ar
chomaoin
luachmhar
a
fuarthas
an
cháilmheas
=
amounts
representing
goodwill
shall
only
be
included
to
the
extent
that
the
goodwill
was
acquired
for
valuable
consideration
ionas
go
n
-
áireofar
ann
talamh
atá
neas
-
tadhlach
leis
nó
go
bhfágfar
as
talamh
is
cuid
den
Lár
-
Limistéar
Cathrach
sin
=
so
as
to
include
therein
immediately
adjoining
land
or
to
exclude
therefrom
land
forming
part
of
the
Metropolitan
Central
Area
ní
áireofar
mar
ioncam
chun
aon
chríche
eile
de
chríocha
na
nAchtanna
Cánach
Ioncaim
an
tsuim
is
inmhuirir
i
leith
cánach
=
the
amount
so
charged
to
tax
shall
not
be
treated
as
income
tax
for
any
other
purpose
of
the
Income
Tax
Acts
ní
dhéanfar
earraí
a
allmhaireofar
nó
a
cheannófar
faoi
shaoirseacht
a
dhíol
ná
a
dhiúscairt
ar
shlí
eile
i
gcríoch
an
Chomhalta
=
goods
imported
or
purchased
under
an
exemption
shall
not
be
sold
or
otherwise
disposed
of
in
the
territory
of
the
Member
an
tAcht
um
Athnuachan
Uirbeach
,
Limistéar
Duganna
Theach
an
Chustaim
a
leathnú
chun
go
n
-
áireofar
an
talamh
a
thuairisceofar
san
ordú
=
the
Urban
Renewal
Act
,
extend
the
Custom
House
Docks
area
to
include
land
described
in
the
order
áireofar
sna
brabúis
is
inmhuirir
amhlaidh
méid
aon
chreidmheasa
cánach
is
iomchuí
don
díbhinn
a
bhfuil
foráil
a
íoca
san
Airteagal
sin
=
the
profits
so
chargeable
shall
include
the
amount
of
any
tax
credit
appropriate
to
the
dividend
for
the
payment
of
which
provision
is
made
in
the
said
Article
seirbhísí
a
dhéantar
ar
chomaoin
nó
gan
chomaoin
nó
gan
chomaoin
ar
leithligh
áireofar
iad
faoi
réir
agus
faoi
réim
forálacha
rialachán
mar
...
=
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
...
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
=
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
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
=
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