The Gazette 1985

GAZETTE

APRIL 1985

Practice Notes

'Our Progressive and Professional Team' OUR PROFESS IONAL SERVICES VALUATIONS RENT REVIEWS LEASE RENEWALS ARBITRATIONS CAPITAL GAINS AND PROBATE VALUATION RATING APPEALS AND INSURANCE VALUATION COMPULSORY PURCHASE ORDERS OUR VALUAT ION TEAM Anthony M. Sherry F.S.VA, F.IAV.I.

V.A.T. — Agricultural Land The Office of the Revenue Commissioners have recently accepted that applications made to the Land Registry for registration of ownership in respect of agricultural land under Section 49 of the Registration of Title Act 1964 constitutes "legal services directly related to agricultural land" for the purposes of V.A.T. Profes- sional charges and vattable outlay arising out of such applications will therefore attract V.A.T. at 5% at present and 10% under the Budget proposals. • Exchange Cont rol Sectión 5 of the Exchange Control Act, 1954, of special relevance to solicitors, provides that except with permission of the Minister for Finance a person shall not make or commit himself to make any payment to or by the order of or on behalf of any person resident outside the country or place or promise to place any sum to the credit of any such person. On foot of representations made by the Law Society the Central Bank of Ireland has extended to Solicitors a general permission to pay purchase monies on behalf of resident clients to resident Solicitors acting on behalf of non-resident Vendors of Irish property. It will, therefore, not be necessary for solicitors acting for purchasers in these cases to apply for Exchange Control Permission. Solicitors acting for non-resident Vendors of Irish property will of course continue to be obliged to obtain Exchange Control Permission for the transfer of the funds to their non-resident client. • PRINTS BY JAMES MALTON NOW AVAILABLE Elegantly mounted and framed in dark wood. Range also includes all the popular Dublin Views. Details from: PICTURE AND PRINT SUPPLIES 224 Castletown, Leixlip, Co. Kildare. Tel. 243854 Summons & Document Serving Retired Garda from an Garda Siochána in Waterford with 30 years Exemplary Service Certificate and with vast experience in summons serving, is now available to serve summonses and other documents countrywide. Prompt service and confidentiality assured. For f u r t her i n f o rma t i on contact JAMES WESTMAN, "Dunluce", Coxtown, Dunmore East, Co. Waterford. Phone: Waterford 051-83106. "A View of the Law Courts" "The Blue Coat Hospital*' (Now the Headquarters of the Law Society)

Gordon H. Gill F.R.I.C.S. Philip G. Sherry A.R.I.C.S.

&Partners MERR I ON ROW, DUBL IN 2 Q 6 0 5 0 5 5 • 7 6 5 6 66

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