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déileálfar
Usage
  1. déileálfar léi ionann agus dá mba ríchíos í a íocadh i leith úsáid paitinne = it shall be treated as if it were a royalty paid in respect of the user of the patent
  2. déileálfar le téarma an léasa mar théarma nach bhfuil aon tréimhse ar áireamh ann = the term of the lease shall be treated as not including any period
  3. nuair a bheidh dhá bharrachas nó níos mó ann déileálfar leo de réir ord a méide anuas = when two or more surpluses arise they shall be dealt with in the order of their descending magnitude
  4. chun gach críche teagmhasaí déileálfar leis an gcion mar chion a rinneadh in aon áit sa Stát = the offence may for all incidental purposes be treated as having been committed in any place in the State
  5. cuideachtaí nó gnólachtaí a foirmíodh i gcomhréir le dlí déileálfar leo ar an gcuma chéanna le daoine nádúrtha = companies or firms formed in accordance with the law shall be treated in the same way as natural persons
  6. ceanglaíonn an abairt "as féin nó i dteannta comhlach amháin nó níos mó" go ndéileálfar le duine mar dhuine is úinéir = the expression "either on his own or with one or more associates" requires a person to be treated as owning
  7. déileálfar mar idirbheart amháin le deonú na rogha agus leis an idirbheart a rinne an deontóir ag comhalladh a oibleagáidí faoin rogha = 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
  8. 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 = contributions paid or credited or excused or deemed to be or treated as paid
  9. 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