The Gazette 1987

GAZETTE

JULY/AUGUST 1987

Schedule 3 of the Capital Gains Tax Act 1 975 as meaning that any consideration paid wastes totally once the initial leasehold interest has expired. This information is clearly of great relevance to any persons thinking of buying commercial pro- perty held under a short-term lease and Solicitors should obviously ad- vise clients of the position when advising them initially. In the light of the above information, a pro- spective purchaser might obvious- ly wish to renegotiate the purchase price downwards. Finally, it may be advisable for the Law Society to take up this matter with the Revenue Commis- sioners and perhaps to seek Counsel's Opinion on the inter- pretation of the 1 975 Act and the Constitutionality thereof in the light of the above.

Outdoor and Indoor Quality Plaques and Nameplates

LAW SOCIETY TIES

. . . at less than half the normal price

£ 6 . 00 each

SAME DAY SERViCE

Contact: BANAMAN The One Stop Promotion Shop Clonbrock House 11 Harcourt Street Dublin 2

Available from: Accounts Dept ., Law Society, Blackball Place, Dublin 7. Telephone: 7 1 0 7 1 1.

Yours sincerely,

Pierce O'Sullivan, Esq., Solicitor.

Tel. 783364 / 783293

22-24 Florence Rd., Bray, Co. Wicklow.

WHERE THERE'S A WILL THIS IS THE WAY... When a client makes a will in favour of the Society, it would be appreciated if the bequest were stated in the following words: "I devise and bequeath the sum of Pounds to the Irish Cancer Society Limited to be applied by it for any of the charitable objects of the Society, as it, the Society, at its absolute discretion, may decide." All monies received by the Society are expended within the Republic of Ireland. "Conquer Cancer Campaign" is a Registered Business Name and is used by the Society for some fund raising purposes. The "Cancer Research Advancement Board" I ^ I v | — I allocates all Research Grants ' \ l J l I on behalf of C * A K l C * C D the Society. ^ L- I X

Submission of Articles

The Editorial Board welcomes the submission of articles for consideration with a view to publication. In general, the most acceptable length of articles for the Gazette is 3 , 000 - 4 , 000 words. However, shorter contributions will be welcomed and longer ones may be considered for publication. MSS should be typewritten on one side of the paper only, double aspaced and wide margins. Footnotes should be kept to a minimum and numbered consecutively throughout the text with superscript arabic numerals. Cases and statutes should be cited accurately and in the correct format.

Contributions should be sent to:

SOCIETY 5 Northumberland Road Dublin 4 Ireland Tel: 681855

Executive Editor, Law Society Gazette, Blackball place, DUBL IN 7.

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