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Talamh nó foirgnimh a úsáidtear chun ioncam a ghiniúint, ó ioncam cíosa nó ó ioncam caipitiúil.
Land or buildings used to generate income, from rental income or capital gain.
Ní fhorléireofar aon ní sna Rialacháin seo mar ní a chuirfidh isteach ar fhoráil aon reachta, cibé acu ar ritheadh é roimh na Rialacháin seo a dhéanamh nó dá éis, ar foráil í a thugann cosaint do bheatha nó sláinte an duine, beatha nó sláinte an ainmhí, beatha nó sláinte an phlanda nó do mhaoin tionscail nó tráchtála.
Nothing in these Regulations shall be construed as affecting a provision of any statute, whether passed before or after the making of these Regulations, which is a provision for the protection of human life or health, animal life or health, plant life or health, or industrial or commercial property.
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