The Gazette 1967/71

proportion applicable to the repayment period of his liability, or estimated liability, for the year of assessment. Provision is also made for the giving of credit for tax not repaid against the person's income tax liability for the year of assessment. Part V includes a provision under which an authorised officer of the Revenue Commissioners may require the production, at a contractor's premises, of the register of payments to sub contractors and any other documents or records relating to construction contracts. Provision is also made whereby the obligations imposed by the Regulations on a person making payments under construction contracts are, on his death, imposed on his personal representative. A right of appeal to the Appeal Commissioners is provided where a dispute arises between a contractor and a sub contractor as to the amount of tax deducted from a payment. Provision is also made for the issue by the Inspector of Taxes of an end-of-year state ment to a person who has received payments in respect of sub-contracts under deduction of tax showing his liability and how any overpayment or underpayment of tax is to be dealt with. These rules came into operation on 1st January 1971 s and they provide for the following increase in costs in debt and liquitated claim cases settled before entry, consequent upon the increase in Circuit Court fees. If the demand does not exceed £5— £3-4-6 If the demand exceeds £5 but does not exceed £25— £4-4-6 If the demand exceeds £25 but does not exceed £50— £4-14-6 If the demand exceeds £50 but does not exceed £300— £5-14-6 If the demand exceeds £300— £6-17-6 A sum of 5/- is allowed for each additional defendant. CIRCUIT COURT RULES - No. 2 - 1970 S.I. No. 308 of 1970.

DISTRICT COURT DISTRICTS (Dublin) (Amendment) ORDER 1970 S.I. No. 300 of 1970. DISTRICT COURT AREAS (Amendment) The effect of these orders is to transfer as from 1st January 1971, the Coolock Ward, the Artane Ward, and portion of the Swords Road contained in the Santry Ward from the District Court Areas of Howth and Kilmainham to the Dublin Metro politan District. (No. 2) ORDER 1970 S.I. No. 301 of 1970.

SOLICITORS REMUNERATION GENERAL ORDER 1970 S.I. No. 286 of 1970.

This order restates in Decimal Currency the various sums set out in the General Orders made under the Solicitors Remuneration Act 1881.

DISTRICT COURT (COSTS) RULES 1970 S.I. No. 315 of 1970 These rules, which come into operation on 15th February 1971, provide for the restating in Deci mal Currency of the scales of solicitors costs set out in the Schedule to the District Court (Costs) Rules, 1964.

LAND BOND ORDER 1971 S.I. No. 8 of 1971

This order fixes the rate of interest at 9| per cent on bonds payable in respect of lands agreed to be purchased by the Land Commission in 1971.

ACTS OF THE OIREACHTAS 1970

(1) Public Acts

Signed by President 2 1970

No.

Title

1 Health Act, 1970 .................. 24 2 Local Government (Rates) Act, 1970 ................................. (Amendment) Act, ................................. 4 Nitrigin Eireann Teoranta Act, 1970 ................................. 1970 25 24 3 Agriculture

2 1970

4 1970

5

5 1970

183