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mhuirear
Usage
  1. formhuirear = surcharge
  2. íosmmhuirear = minimum charge
  3. cuir de mhuirear ar an CETRT = to charge to the EAGGF
  4. gnóchan inmhuirearaithe, cuideachta rialaithe = chargeable gain, controlled company
  5. gearrshonraí na maoine a cuireadh faoi mhuirear = the short particulars of the property charged
  6. mar mhuirear ar aon mhaoin nó mar fhorcoimeád as = as a charge on any property or any reservation thereout
  7. cíos, cíosmhuirear, cíos feofheirme, cíos cúiteach = rent, rentcharge, fee-farm rent, quitrent
  8. an scair a bhí de mhuirear ar gach ceann de na Stáit = the share borne by each of the States
  9. ní dhearnadh leor-mhuirearú air sna céad-mheasúnachtaí = he has been undercharged in the first assessments
  10. ní thiocfaidh aon mhuirear dá dhíscaoileadh ná dá leachtú = its dissolution or liquidation shall not give rise to any imposition
  11. an tsuim chúiteach a bhaintear den mhuirear allmhairiúcháin = the compensatory amount deducted from the import charge
  12. i gcás a ndáilfear ioncam a ngearrfar formhuirear ina leith = where income in respect of which a surcharge is made is distributed
  13. nóta gealltanais tráthchoda, gnóchain a cuireadh faoi mhuirear = an instalment promissory note, gains brought into charge
  14. le haghaidh costais ionchúiseamh coiriúil agus dlí-mhuirear eile = for the expenses of criminal prosecutions and other law charges
  15. aon mhuirear, eastát, leas nó iontaobhas foirceannadh nó loiceadh = the determination or failure of any charge, estate, interest or trust
  16. féadfar iostán nó plásán a mhuirearú, a fhoroinnt nó a choimhthiú = cottage or plot may be charged, subdivided or alienated
  17. faoi réir laghdú cionúireach ar mhéid an ghnóchain inmhuirearaithe = with a proportionate reduction in the amount of the chargeable gain
  18. inmhuirearaithe mar dhiúscairtí saorálacha más ar chomaoin neamhleor iad = chargeable as voluntary dispositions if for inadequate consideration
  19. faoiseamh marghanach, cáin acmhainne inmhuirearaithe ar thalamh feirmeoireachta = marginal relief, resource tax chargeable upon farm land
  20. gearrmhuirear a ghnóthú, ó na dátaí a mb'iníoctha an cháin a gearrmhuirearaíodh = to recover an undercharge, from the dates on which the tax undercharged would have been payable
  21. an tAcht Rialtais itiúil (Dola-Bhóithre) chun dolaí a mhuirearú i leith bóithre poiblí a úsáid = Local Government (Toll Roads) Act, for the charging of tolls in respect of the use of public roads
  22. ní fhéadfar aon táille a mhuirearú maidir le haon chomhairle a thabharfar de dhroim iarratais ón Aire = no fee may be charged in respect of any advice that may be given in response to a request from the Minister
  23. cigire a dhéanfaidh, go feasach nó go toiliúil, as fabhar, duine a íosmhuirearú nó a fhágáil gan muirearú = an inspector who, knowingly or wilfully, through favour, undercharges or omits to charge a person
  24. mainneachtain inmhuirearacht i leith cánach a chur in iúl, ráiteas bréagach a dhéanamh chun liúntas a fháil = failing to notify chargeability to tax, making a false statement to obtain an allowance
  25. ní fhanfaidh maoin réadach faoi mhuirear aon suime ná faoi dhliteanas aon suim a íoc i leigh dleachtanna báis = real property shall not remain charged with or liable to the payment of any sum for death duties
  26. Acht do mhuirearú agus d'fhorchur dleachtanna áirithe custam agus ioncaim intíre, do leasú an dlí a bhaineann leo = an Act to charge and impose certain duties of customs and inland revenue, to amend the law relating to them
  27. cíos iomalairte, aon mhuirear cíosa eile, bunaíonn an deontas feofheirme comhbhainteachas tiarna talún agus tionónta = a composition rent, any other charge, the fee farm grant creates the relationship of landlord and tenant
  28. déanfar na caiteachais sin a mhuirearú ar an tuathlimistéar sláintíochta arb ina leith a chuathas faoi na caiteachais = such expenses shall be charged on the rural sanitary area in respect of which the expenses were incurred
  29. dhiúscair an duine sin an tsócmhainn ina dhiaidh sin in imthosca a bhéarfadh gur ghnóchan inmhuirearaithe a bheadh ann = the asset is later disposed of by that person in such circumstances that it would be a chargeable gain
  30. i gcás teagmhas do bhunú aon liúntais mar theagmhas a tharla i dtréimhse inmhuirearaithe ar shlí a dhúblódh an liúntas = in a case where an event gives rise to any allowance as taking place in a chargeable period so as to duplicate the allowance
  31. déanfar í a mhuirearú, a thobhach agus a íoc i leith ola éadrom hiodracarbóin mhianach ar arb inmhuirir an dleacht sin = the duty shall, in respect of mineral hydrocarbon light oil chargeable with that duty be charged, levied and paid
  32. ní bheidh dleacht stampa inmhuirearaithe ar aon doiciméad trína ndéanfar aon íocaíocht, aisíoc, aisíocaíocht nó aischur = stamp duty shall not be chargeable upon any document by which any payment, refund, repayment or return is made
  33. coimeádfaidh an Coiste Rialaithe comhlíonadh na gcoinníollacha faoi bhreithniú, féadfaidh sé táille sheirbhíse a mhuirearú = the Governing Committee shall keep the implementation of the conditions under review, it may impose a service charge
  34. nach bhfuil an deontaí i dteideal a chur faoi deara í a mhuirearú nó a urrú amhlaidh ar fhoras an toraidh reatha ar an urrús = which the donee is not entitled to have so charged or secured on the basis of the current yield on the security
  35. ní dhéanfar gan toiliú ón údarás an teaghais a mhorgáistiú, a mhuirearú ná a choimhthiú seachas trí réadthiomnú nó oibriú dlí = the dwelling shall not, without the consent of the authority, be mortgaged, charged or alienated otherwise than by devise or operation of law
  36. beidh na fiacha dá dtugtar tosaíocht ina dtúsmhuirear ar na hearraí nó na héifeachtaí a ndéanfar nó a ndearnadh tochsal orthu = the debts to which priority is given shall be a first charge on the goods or effects so distrained on
  37. chun an phríomhshuim airgid agus an t-ús a bheidh urraithe leis a bhunú ina mhuirear siúlach fuaidreamhach ar an stoc go léir = to create an ambulatory and shifting charge of the principal money and interest secured thereby on all the stock
  38. i gcás muirir a mbeidh sealbhóirí sraithe bintiúir i dteideal a thairbhe, agus gearrshonraí na maoine a cuireadh faoi mhuirear = in the case of a charge to the benefit of which the holders of a series of debentures are entitled, and short particulars of the property charged
  39. áit eile ar a mbíonn rochtain ag an bpobal, cibé acu an de cheart nó le cead é agus cibé acu faoi réir muirir nó saor ó mhuirear é = other place to which the public have access, whether by right or by permission, and whether subject to or free of charge
  40. cuid a mbeadh an duine sin ina teideal ar an gcuideachta a leachtú tráth an ghnóchain inmhuirearaithe faibhriú chuig an gcuideachta = the part to which that person would be entitled on a liquidation of the company at the time when the chargeable gain accrues to the company