The Gazette 1985

GAZETTE

MARCH1985

ASPECIAL MOTOR LEASING PLAN FOR Smurfit Leasing h as over 5 years experience in setting up tailor-made leasing plans for individuals a nd g r o u ps in specialist sectors. We can now provide you with a low cost tax effective plan without any capital outlay. For further details, call our Senior Leasing Executive Co l um Hanley at (01) 7 5 6 6 8 7 a nd he'll give you all t he facts. SMURFIT LEASING 94St. Stephen' sGreen, Dublin2.

21. [1984] ILRM 301 at 305. 22. [1984] I L RM 301 at 305. 23. See N o r m an Bale and J o hn C o n d on "Capital Acquisitions T a x " 3rd Edition, Institute of Taxation, 1984, at pp. 237-8. 24. Property passing under a settlement may be liable: s. 15 C G T A 1975. 25. S.27 (1) C G T A 1975 (shares in a family c omp a ny carrying on these activities are also covered by the relief).

26. S.26 C G T A 1975. 27. [1984] ILRM 301.

Summons Servers Ltd. Internationally represented in over 40 countries. Summons Servers Limited is available for service of all Court Documents, Summons, Petitions, Citations, Probate, Debtors Summons throughout Ireland and under Order 1 1 R.S.C. for Out of Jurisdiction Cases on a wo r l dwi de basis. R i chmond Chambe r s, 101 R i chmond Road, Dr umcond r a, Dub l in 3. Tel: 3 6 0 1 2 4 / 5 - 3 7 1 9 0 6 . A subsidiary of K Security Private Investigations Ltd

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Canon Fax 510 offers maximum compatibility and sophistication. The Fax 510 is a fast G3 machine that's also compatible with G2 and G1 (old FM) Units. Canon Fax 320E is a compact CCITT Group 3 desktop Copyphone, the most advanced of its kind in the world.

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e © = O 95

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