The Gazette 1983

GAZETTE

JANUARY/FEBRUARY 1983

Miscellaneous Reccnt U .S. law graduate seeks short-term volunteer .law clerk position. Main interests in comparative and criminal law. Require only small stipend for room and hoard. J. Packer, 2845 North Park Blvd., Cleveland Heights, Ohio 44118 U.S.A. For Sale: Three volume, 1982 edition of Company Law by Palmer Publisher Stevens & Co. Price IR£130.00. Knocknagow Bookshop, 11 Mitchell Street, Clonmel, Co. Tippcrary. Tel. 052-23060. 1982 B .C .L. (U.C .D.) graduate entering Blackhall Place in March 1983 seeks apprenticeship. Dublin preferred. Phone 977840. Solicitor required with minimum of three years experience in litigation and general practice. Please forward applications in writing with Curriculum Vitae to George V. Maloncy & Co., 6 Farnham Street, Cavan. Assistant Solicitor required for office in busy southern town. Must have some experience. Partnership prospect for suitable applicant. Reply with details to Box No. 046. Conveyancing work part-time or full-time required by newly-qualified (New Regulations) solicitor. Tel. 970509 evenings. Solicitor With over four years general practice experience seeks new position in Dublin city or county. Box No. 047. Former legal secretary will type in own home. Dublin 4. Box No. 048.

unit but which is detachable from and is not an integral part of the unit.

Tax Charge on "Dealer in Cattle'' The taxpayer was assessed to income tax for the years 1965/66 and 1966/67 under rule 4, Case III of Schedule D, Income Tax Act, 1918 and for the year 1967/68 under section 78, Income Tax Act, 1967, as a "dealer in cattle" in respect of the activity of intensive pig production on a holding of twenty seven acres. An average of 2,000 to 2,500 pigs were kept on the holding. The taxpayer did not breed pigs on the land; he bought them in, fattened them and sold them. The Circuit Court Judge affirmed the assessments, holding that the term "cattle" included pigs and that the taxpayer was a "dealer in cattle". The High Court ruled that "cattle" did not include pigs and this decision was upheld by the Supreme Court. In the Supreme Court the decision in the English case of Phillips v. Bourne [1947] l.K.B. 533 which decided that "cattle" in the Income Tax Act, 1918 included pigs was considered but not followed. (P. DeBrun (Inspector of Taxes) v. Patrick J. Kiernan)

Revised Income Tax Appeal Procedures (Continued from p. 20)

3. Wear and Tear Allowance - Section 26, Finance Act, 1971. The Appeal Commissioners have determined that in the case of a refrigerated container Unit the relief available under section 26 of the Finance Act, 1971, may be allowed on the motorised equipment which controls the temperature of the

This case will be the subject of a tax case leaflet at a later date.D

List of Measures enacted by the Oireachtas during the year 1982.

Number

Title of Act

Number

Title of Act

Gas (Amendment) Act, 1982 Fuels (Control of Supplies) Act, 1982 Sugar Manufacture (Amendment) Act, 1982 National Community Development Agency Act, 1982 Local Government (Planning and Development) Act, 1982 Social Welfare (No. 2) Act, 1982 Agricultural Credit Act, 1982 Exchange Control (Continuance) Act, 1982 Kilkenny Design Workshops Limited Act, 1982 Electricity (Supply) (Amendment) Act, 1982

17 of '82

Foir Teoranta (Amendment) Act, 1982

1 of '82 2 of '82

Social Welfare Act, 1982

18 o f ' 82

Transport (Tour Operators and Travel Agents) Act, 1982 Rent Restrictions (Temporary Provisions) (Continuance) Act, 1982 Prevention of Electoral Abuses Act, 1982 Housing (Private Rented Dwellings) Act, 1982 International Common Fund for Commodities Act, 1982 Irish Shipping Act, 1982 British & Irish Steam Packet Company Limited (Acquisition) (Amendment) Act, 1982 . Companies (Amendment) Act, 1982

3 o f ' 82

19 of '82

4 of '82 5 of '82

20 of '82

21 o f ' 82

6 of '82

22 of '82 23 of '82 24 of '82

7 of '82 8 of '82

9 o f ' 82 10 of '82 11 o f ' 82 12 of '82 13 of '82 14 o f ' 82 15 of '82 16 of '82'

25 o f ' 82

Litter Act, 1982

26 o f ' 82

Housing Finance Agency (Amendment) Act, 1982

Sea Fisheries (Amendment) Act, 1982

27 of '82

Irish Steel Holdings Limited (Amendment) Act, 1982

Control of Exports (Temporary Provisions) Act, 1956 (Continuance) Act, 1982

Finance Act, 1982

28 o f ' 82 29 of '82

Trade Disputes (Amendment) Act, 1982

Appropriation Act, 1982

Gas Regulation Act, 1982

22