The Gazette 1975

for the section and opposition to the amendment means that he is supporting the first steps on the slippery slope at the bottom of which no citizen will have the right to consult a solicitor about any matter confiden- tially without the solicitor being obliged to disclose it to the State. He heard the debate and he attacked the privilege because he thought it was a solicitor's privi- lege. It is, in fact, the privilege of the client, the privi- lege of his constituent, and he is trying to take it away. He is welcome to do that if that is what he wants to do. We do not agree with him. We think every citizen is entitled to this protection and we are doing our part to give that protection to him. Amendment put—the Committee divided : Tá 49; Nil 54. Amendment declared lost.

provoke a chain reaction. As well as that, the funda- mental assumption that underlines that privilege is not valid. There is a different approach. Everybody is with the Minister in seeking to have fair tax enforcement and not tax evasion. The question is will the section do what it purports to do, if it is tested? In the last analysis, it is a question as to whether the courts will take one view or the other. Mr. Colley: The Minister has made it clear that he will not accept this amendment and there is no point, therefore, in delaying the House any further. I hope Deputy Barry Desmond's constituents in Dun Laogh- aire/Rathdown will have noted his total opposition to the rights of citizens, in particular the rights of citizens to consult their solicitors without the State moving in to find out precisely what was discussed. His support

Correspondence

September, 1975. Consequent on the decision to ter- minate these Rents the Quit Rent Office is in course of being wound up and enquiries as to whether prop- erty or lands are subject to payment of these charges should no longer be made to this Department. Please notify all your members to this effect.

Office of the Revenue Commissioners, Dublin Castle, Dublin 2.

Yours faithfully,

September 18th, 1975. Dear Mr. Ivers, Thank you for your letter of September 16, 1975, regarding Capital Gains Tax on gains made o n the sale of property. In general, the position is that subject to certain reliefs provided in the Capital Gains Tax Act, any gains made from the disposal of property are liable to the tax. The exclusion of transactions under £50,000 from the requirement to deduct tax at 'the time of pur- chase does not confer exemption on gains made on such transactions. Your initiative in advising solicitors about the pro- visions of Schedule 4 is appreciated.

W. Kilcullen.

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Yours sincerely,

J. C. Duignan, Chairman

Land Commission, Upper Merrion Street, Dublin 2.

Medical/Clinical work. write or telephone BERYL STONE " lues Phone

22 October, 1975 Dear Sir,

I am to inform you that under a recent decision of the Minister for Finance by virtue of his powers under the State Property Act, 1954, all properties the subject of Quit Rents have been released from any further payment in respect of such Quit Rents as from 28th

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