The Gazette 1989

GAZETTE

APRIL

1989

arm's length represents a transfer at an under-value. In each case, however, the market value is applicable under Section 9 Capital Gains Tax Act 1975 and no allowance is made for partial consideration. While this check list does not purport to be exhaus- tive, it is hoped that it will enable the practitioner to obtain all the information necessary in order to quantify, with reasonable accuracy, the fiscal cost to his client of the proposed voluntary disposition inter vivos. •

Experience Ireland Summer Programme 1 9 89 Intensive Courses

LAW SOCIETY SYMPOSIUM "HEALTH & SAFETY IN THE WORKPLACE" L-R Mr. John Murray, Attorney General, who opened the symposium, Mrs. Moya Quinlan, Former President of the Incorporated Law Society, Dr. Caroline Hussey, Chairwoman Interim Board on Occupational Health & Safety, speaker, and Mr. Justice Liam Hamilton. President of the High Court who chaired the first session of the symposium "Health & Safety in the Workplace" held by The Incorporated Law Society in their headquarters, Blackhall Place, Dublin, on Saturday 22-4-89.

European Languages; Maths. Also Sports and Fun Activities (10-16 year-olds). Phone: (01) 809357 (7 days)

'Royal College of f Surgeons in Ireland

WHO WILL FIGHT IRELAND'S NUMBER ONE KILLER? Heart Attack and Stroke cause 50% of all deaths in Ireland. WE WILL IHF, a registered charitable organisation, fights Heart Disease and Stroke through Education, Community Service and Research. IF YOU WILL Remember the IHF when you are making your will — you can contribute to our work without losing capital or income during your lifetime.

vfMi ^ ^ fMi f-'T" r

AREYOUTHINKINGOFMAKINGAWILL, COVENANT, LEGACYORDONATION? Please consider the ROYAL COLLEGE OF SURGEONS IN IRELAND The R.C.S.I, was founded in 1784. ll conducts an International Undergraduate Medical School for the training and education of Doctors. It also has responsibility for the further education of Surgeons, Radiologists, Anaesthetists, Dentists and Nurses. Many of its students come from Third World Countries, and they return to work there on completion of their studies. Medical Research is also an important element of the College's activities. Cancer, Thromboses, Blindness, Blood Pressure, Mental Handicap and Birth Delects are just some of the human ailments which are presently the subject of detailed research. The College is an independent and private institution which is financed largely through gifts, donations, and endowments. Your assistance would be very much appreciated, and would help to keep the College and Ireland in the forefront of Medical Research and Education. For tax purposes, the R.C.S.I, is regarded by the Revenue Commissioners as.a Chanty. Therefore, gifts and donations may qualify the donors for tax relief. For further information about the College's activities, please contact: The Registrar, Royal College of Surgeons in Ireland, St. Stephen's Green, Dublin 2.

IRISH HEART FOUNDATION 4 Clyde Road, Dublin 4. Telephone: 01-685001.

181