The Gazette 1974

Evidence Section 19 enables a court in the State to obtain evid- ence from Britain or Northern Ireland for the purpose of Maintenance and Enforcement Proceedings under the High Court Act. The Court's request will be sent to the Master of the Hight Court for transmission to the ap- propriate authority there. Provision is made in section 21 (1) (c) for the admissibility of such evidence.

(6) Documents relating to the institution of main- tenance proceedings against defendants residing in Britain or Northern Ireland and to the en- forcement there of maintenance orders made in the State and the appropriate authorities in those jurisdictions ( section 16 (3) and 18 (3)). (7) Provision is made for obtaining evidence from Britain or Northern Ireland for the purpose of maintenance proceedings here and for the tak- ing of evidence here in corresponding circum- stances ( sections 19 and 20). Provision is also made for the admissibility in maintenance proceedings, here of evidence taken in Britain or Northern Ireland, of the documents relating to requests for enforcement and of statements contained in other documents likely to be produced by or on behalf of parties to such proceedings ( section 21). Section 4 provides that the Act shall apply to Main- tenance Orders whether made before or after the date its commencement. Arrears which may have occurr- before that date will not be enforceable. Section 10 (a), following Article 28.3 (part) of the HEC Convention, provides that in recognition and en- forcement proceedings the Jurisdiction of the Court Miich made the maintenance order may not be ex- a "iined. Section 10 (b) reproduces Articles 29 and 34.3 the Convention. It provides that the maintenance °rer which it is sought to have recognised and enforc- ^ may not be examined as to its substance. Section 12 is based on Article 45 of the EEC Con- a t i o n and is designed to prevent discrimination in fee matter of security for costs against a person seeking fee enforcement of a maintenance orer in the State, s °lely on the ground of non-residence in the State. Maintenance orders made in the State Section 16 (1) gives jurisdiction to a court in the S'ate in proceedings under the Married Women (Main- tenance in Case of Desertion) Act, 1886, or the Illegit- imate Children (Affiliation Orders) Act, 1930, where fee defendant is residing in Britain or Northern Ire- la nd. Under subsection (3) the Registrar or clerk of the c °urt will send the notice of the institution of proceed- ings and supporting documents to the Master of the fftgh Court for transmission to the appropriate author- ity in Britain or Northern Ireland, where the notice Mil be served on the defendant. Section 18 provides for the transmission of a Main- tenance Order made in the State for enforcement in Britain or Northern Ireland. The maintenance creditor febst apply to have this done ( subsection (1). On re- i ei pt of the application, the Registrar or Clerk of the j°urt will send a certified copy of the Maintenance Or- rer and various supporting documents to the Master of llle High Court and also a notice of the making of the ?feler direct to the debtor by registered post. The Master will transmit the documentation to the approp- riate authority, if it appears to him that there is suf- reient information available about the whereabouts of debtor to justify that being done.

FINANCE ACT 1974

Explanatory Memorandum Method for changing Income Tax for 1974-75 and Subsequent Years Chapter 1 and the First and Second Schedules give effect to the new unified system of personal taxation for 1974-75 and subsequent years. The new system, broadly speaking, involves (a) the Abolition of the dis- tinction between Earned and Unearned Income, (b) the introduction of a reduced rate of tax of 26 per cent on the first £1,550 of taxable income to compensate for the abolition of earned income relief and (c) the in- troduction of higher rates of income tax in substitution for sur-tax which is being abolished with effect from April 6, 1974. Many textual amendments and repeals of provisions in the Income Tax Acts are required and these are contained in the First and Second Schedules to the Bill. Section 3 provides for the new rate structure for 1974-75 and subseqent years. A reduced rate of 26 per cent, will apply to the first £1,550 of taxable income of an individual. The next £2,800 of taxable income will be charged at the rate of 35 per cent, which will be known as the standard rate. The standard rate will also apply in the case of companies, trustees and other bodies. Higher rates, which take account of the former sur-tax rates, will apply to the excess of the taxable in- come over £4,350 as follows: — 50 per cent, on the first £2,000 of the excess, 65 per cent, on the next £2,000 and 80 per cent, on the balance. Section 4 contains provisions regarding the treatment of taxed income for the purpose of charging an in- dividual's total income to tax. The gross amount of the taxed income is to be added to the taxpayer's other in- come and the tax liability on the aggregate income, after deduction of the pesonal allowances and reliefs, is computed at the rates set out in section 3. A credit will then be given for the tax sufferred by deduction in order to determine the net amount of tax which the taxpayer will be liable to pay on his total income. Section 5 abolishes the "accruing" rate of deduction of tax on payment of dividends, interest, annual pay- ments, etc. It provides that tax will be deducted from such payments at the standard rate in force at time of payment. Section 7 contains the amendment necessary to raise the amount of the dependent relative allowance from £60 to £80 as set out in the table to section 6. It also 187