The Gazette 1985

APRIL 1985

GAZETTE

We show a greater interest on other people's money.

accept cl ients' l unds on deposit. We have long experience dealing wi th Solicitors and provide the perfect service in terms of accept ing depos i ts on demand suppo r t ed by the best market deposit rates. Phone us now for a quote.

City of Dubl in Bank PLC. is a publ ic l imi ted company, quoted on The Stock Exchange - Irish. It is a b a nk licensed bv the Cen t r al Bank of Ireland and depos i ts placed wi th us have Trus t ee S t a t us. We are also an Approved Bank by the Incorpora t ed Law Society to

CITYof

BANK 2 Lower Merrion Street, Dublin 2. Phone 760141 763225.

attachment of earnings, if this is convenient. If one party refuses to co-operate in a property transfer, the Court can, apart from contempt proceedings, complete the transfer of property itself, even without the other party's co-operation. The Irish Courts will assist in the enforcement of English Orders in this jurisdiction relating to maintenance payments, provided the Court is satisfied that the Order has been properly obtained. Tax Income tax relief is available in England for main- tenance provided it is paid pursuant to a Court Order. Thus, even where the parties are agreed, a Consent Order should be obtained to ensure that tax relief is available. As far as property is concerned, Capital Transfer tax relief will be available, provided the transfer is made pursuant 127

maintenance to be paid in this form. The repetitive payments and arguments over variations are often a source of irritation and can keep open wounds better left to heal. Variations Property Adjustment Orders and Lump Sum Orders are not variable. Periodical Payment Orders can be varied on the basis of a change of circumstances of either party, for example, rising salary, unemployment, new responsi- bilities. Furthermore, if a wife is receiving maintenance and she remarries, then maintenance will cease. Enforcement Failure by a party to obey an Order made on divorce is a contempt of court which can result in a fine or imprison- ment. Periodical payments can be enforced by way of