The Gazette 1979

G A Z E T TE

SEPTEMBER 1979

Inter-Company Transfers: Changes in Stamp Duties

Criminal Justice (Legal Aid) (Amendment) Regulations 1979 S.I. No. 357 of 1979 These Regulations coming into force on 1st Novembei 1979 provide for increases of 15% in legal aid fees payable to solicitors in attendances in the District Court and for visits to prisons and other custodial centres as well as for an increase in the motor mileage allowance from 15p to 2 lp per mile. Bantry Bay inquiry The Inquiry resumed in Blackhall Place on 8th October, 1979. For the duration of the Inquiry it is regretted that the overnight accommodation available to members will be limited. With the resumption of the Inquiry members should note that lunch is available daily in the Members' dining room between 12.30 and 2.00 p.m. and coffee and sandwiches are available in the Members' lounge.

Changes have recently been made in the Stamp Duties which apply to certain inter-company transfers by the "Imposition of Duties (No. 241) (Limit on Stamp Duty in respect of Certain Transactions between Bodies Corporate) Order 1979 - S.I. No. 244/1979. The principal changes made by the Order are: 1 To extend the operation of the concessionary rate of duty to bodies corporate. 2 To extend the operation of the concession to transfers between companies in a group of companies, which would not have been covered by the earlier provisions; and 3 To provide that the relief from duty may be cancelled if the transferor and transferee cease to be associated in the prescribed manner within a period of two years from the date of the conveyance, or if it is subse- quently found that any declaration or other evidence furnished was untrue. The provisions of the Order are both complicated and technical and it is suggested that practitioners should familiarise themselves with its contents as soon as possible.

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