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irish
ní
bhfuarthas
amach
air
é
english
he
escaped
detection
irish
féadfar
an
t
-
alt
seo
a
fheidhmiú
ar
fhoras
sealadach
gan
fuireach
lena
dhéanamh
amach
an
bhfuarthas
na
nua
-
shócmhainni
english
this
section
may
be
applied
on
a
provisional
basis
without
waiting
to
ascertain
whether
the
new
assets
are
acquired
irish
an
t
-
ioncam
cáinghearrtha
iar
-
athrú
(
roimh
athrú
)
a
ghairfear
den
mhéid
a
fuarthas
faoi
threoir
an
dáta
ar
a
bhfuarthas
é
english
the
amount
received
by
reference
to
the
date
on
which
it
was
received
shall
be
referred
to
as
the
post
-
change
(
pre
-
change
)
taxed
income
irish
suífidh
an
duine
óna
bhfuarthas
an
cur
-
faoi
-
bhráid
don
Aire
nach
ceart
don
ordú
teacht
i
bhfeidhm
english
the
person
from
whom
the
submission
was
received
satisfied
the
Minister
that
the
direction
should
not
come
into
force
irish
scaireanna
a
fuair
sé
in
athuair
a
dhiúscairt
;
an
coibhneas
idir
an
chainníocht
nach
bhfuarthas
athuair
agus
an
chainníocht
a
diúscraíodh
english
the
disposal
of
the
shares
re
-
acquired
;
the
proportion
between
the
quantity
not
re
-
acquired
and
the
quantity
disposed
of
irish
féachaint
an
bhfuarthas
an
t
-
ioncam
uile
agus
ar
tabhaíodh
an
caiteachas
uile
ar
mhodh
dleathach
rialta
english
examine
whether
all
revenue
has
been
received
and
all
expenditure
incurred
in
a
lawful
and
regular
manner
irish
mura
bhfuarthas
an
tromlach
ba
ghá
english
if
the
required
majority
was
not
obtained
irish
a
shuíomh
go
bhfuarthas
an
t
-
ioncam
uile
agus
gur
tabhaíodh
an
caiteachas
uile
ar
mhodh
dleathach
rialta
english
to
establish
that
all
revenue
has
been
received
and
all
expenditure
incurred
in
a
lawful
and
regular
manner
irish
ní
dhéanfar
na
fáltais
uaithi
a
thabhairt
ar
athiasacht
ar
théarmaí
ar
mó
a
sainghnóthaíocht
ná
na
téaramaí
ar
a
bhfuarthas
iad
english
the
proceeds
shall
not
be
re
-
lent
on
terms
which
are
more
concessional
than
those
on
which
they
are
acquired
irish
an
duine
a
bhfuarthas
an
ciontú
ina
leith
a
atriail
mar
gheall
ar
chion
arb
é
an
cion
céanna
é
ab
ábhar
don
chiontú
english
the
person
in
respect
of
whom
the
conviction
was
obtained
to
be
re
-
tried
for
the
same
offence
as
that
which
was
the
subject
of
the
conviction
irish
nuair
a
chuirtear
tríd
an
bpost
cláraithe
é
measfar
go
bhfuarthas
é
ar
an
dáta
a
thaispeántar
ar
phostmharc
na
háite
ar
cuireadh
sa
phost
é
english
when
it
is
sent
by
registered
post
it
shall
be
deemed
to
have
been
received
on
the
date
shown
on
the
postmark
of
the
place
of
posting
irish
cibé
acu
a
fuarthas
nó
nach
bhfuarthas
sa
Stát
iad
nó
a
cuireadh
nó
nár
cuireadh
chun
an
Stáit
iad
english
whether
or
not
received
in
or
remitted
to
the
State
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