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chomaoin
Usage
  1. tá sí faoi chomaoin aige = she owes him a favour
  2. ceannaitheoir ar luach-chomaoin = a purchase for value
  3. bheith faoi chomaoin ag duine as rud = to be obliged to somebody for something
  4. bheith faoi chomaoin ag duine (mar gheall ar) = to be - to somebody (for)(adj:)
  5. faoi dhliteanas a tabhaíodh ar leorchomaoin luachmhar = under a liability incurred for a valuable and sufficient consideration
  6. éarlais fhorghéillte airgid cheannaigh nó airgid chomaoine = a forfeited deposit of purchase money or other consideration money
  7. ar fhoras aon chionroinnt den chomaoin iomlán sin a dhéanfar = of the basis of any apportionment of such total consideration made
  8. an chomaoin i leith an leanbh mionaoiseach d'fháil na maoine sin = the consideration for the acquisition of the said property by the minor child
  9. aon tuarascáil luachála ó shaineolaí ar chomaoin nach comaoin airgid = any expert
  10. inmhuirearaithe mar dhiúscairtí saorálacha más ar chomaoin neamhleor iad = chargeable as voluntary dispositions if for inadequate consideration
  11. an chomaoin i leith diúscairt sócmhainní measúnacht i leith cáin ghnóchan caipitiúil = the consideration for the disposal of assets, assessment to capital gains tax
  12. i gcás ina gcuimsíonn nó ina bhfolaíonn an chomaoin i leith na leithroinnte gealltanas = where the consideration for the allotment consists of or includes an undertaking
  13. go gcoisceann a rialacha air aon chuid dá mhaoin a aistriú ach amháin ar leor-chomaoin luachmhar = it is precluded by its rules from the transfer of any of its income otherwise than for valuable and sufficient consideration
  14. scaireanna a dhiúscair sé ar chomaoin de shamhail na comaoine a fuarthas ar an leas tairbhiúil a dhiúscairt = shares he disposed of for the like consideration as was obtained for the disposal of the beneficial interest
  15. an líon iomchuí stampaí a fhorthairiscint laistigh den tréimhse bailíochta fhordordaithe ar chomaoin airgid = the tender within the prescribed period of validity of the appropriate number of stamps for a monetary consideration
  16. más é amháin a bheidh sa chomaoin i leith seachadadh aon earraí stampaí, cúpóin nó airíochtaí a thabhairt suas = if the consideration for the delivery of any goods consists solely of the surrender of stamps, coupons or other tokens
  17. ar sholáthar earraí a dhéanfaidh duine inchánach sa Stát ar chomaoin i gcúrsa nó ag bisiú aon ghnó a sheolann sé = on the supply of goods effected within the State for consideration by a taxable person in the course or furtherance of any business carried on by him
  18. an cion den chomaoin is ionann agus an coibhneas idir iarmhéid na blianachta ceannaithe agus an bhlianacht iomlán = the proportion of the consideration is equal to the proportion which the balance of the purchased annuity bears to the entire annuity
  19. 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
  20. luach cáin-eisiata iomlán na n-earraí sa phacáiste a mbeadh cáin inmhuirir i leith a seachadta ar chomaoin ar leithligh = the total tax-exclusive value of the goods included in the package in relation to the delivery of which for a separate consideration tax would be chargeable
  21. ciallaíonn luach-chomaoin iomlán luach atá comhionann nó i bhfogas do bheith comhionann le luach an ruda ar a dtugtar é = full value means such value as amounts or approximates to the value of that for which it is given
  22. á insint i gcás scaireanna páirtíochta cé mhéad atá siad íoctha amhlaidh agus cad é an chomaoin ar ar leithroinneadh iad = stating the extent to which they are so paid up in the case of shares partly paid up and the consideration for which they have been allotted
  23. is coinníoll ar dhul isteach íoc na comaoine ina leith sin agus nach bhfuil sé ar áireamh sa chomaoin i leith dul isteach = the payment of the consideration therefor is a condition of admission and is not included in the consideration in respect of admission
  24. i gcás ina dtarlóidh, ar atheagrú nó laghdú a dhéanamh ar scairchaipiteal cuideachta go ndlífidh duine aon chomaoin a thabhairt = where, on a reorganisation or reduction of a company
  25. aon chomaoin eile in airgead nó i gcomhchineál a fhaigheann an t-oibrí go díreach nó go hindíreach óna fhostóir as ucht a fhostaíochta = any other consideration whether in cash or in kind which the worker receives directly or indirectly in respect of his employment from his employer
  26. ciallaíonn lánchomaoin luachmhar an chomaoin luachmhar atá comhionann nó geall le bheith comhionann le luach an rud a dtugtar ina leith é = full valuable consideration means such valuable consideration as amounts or approximates to the value of that for which it is given
  27. 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 ...
  28. le linn gnóchan inmhuirearaithe a bheith á ríomh cuirfear an chomaoin i leith na diúscartha i gcuntas gan aon lascaine mar gheall ar an gceart a iarchur = in the computation of a chargeable gain, consideration for the disposal shall be brought into account without any discount for postponement of the right
  29. 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 = 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
  30. ciallaíonn talamh forbraíochta talamh ar mó an chomaoin as í a dhiúscairt nó ar mó a margadhluach tráth na diúscartha a dhéanamh ná luach úsáide reatha na talún = development land means land the consideration for the disposal of which or the market value of which at the time at which the disposal is made exceeds the current use value of that land
  31. é a chur sa riocht go bhfuil sé mar chomhalta faoi chomaoin ó thaobh airgid ag aon duine i slí a d'fhéadfadh difear a dhéanamh dá chumas a dhualgas mar chomhalta a urscaoileadh = placing himself as a member under a pecuniary obligation to any person in a manner that might affect his ability to discharge his duty as a member