The Gazette 1991

g a z e t t e

april

1991

The above Regulations determine, in the case of self-employed con- tributors, the amount of the contribution paid in respect of the Old Age (Contributory) Pension and provide for its return to self- employed contributors who enter insurance after 56 years of aga The Regulations also provide that refunds of the pension element of the PRSI contribution for employed and self-employed contributors will not be payable where the insured person qualifies for an Old Age (Non- contributory) Pension. Finally, the Regulations provide for the payment of interest on refunds of the pension element of the PRSI contribution. Practitioners requiring a copy of the Regulations should contact the Committee Secretary. • Taxation Committee

STATUTORY INSTRUMENT NO. 264 OF 1990 SOCIAL WELFARE (CONTRIBUTIONS) (AMEND- MENT) (NUMBER 2) REGULA- TIONS, 1990. Social Insurance became com- pulsory for self-employed persons in April 1988. One of the qualifying conditions for the Old Age (Con- tributory) Pension is that the claimant must have commenced paying Social Insurance Contribu- tions at least 10 years before reaching pension age, io. before they reach 56 years of aga This applies equally to employed contributors and to self-employed contributors. Where employed contributors enter insurance after reaching 56 years of age, they are entitled to a refund of the Old Age (Contributory) Pension element of the PRSI contribution.

Practice Notes

INFANTS' FUNDS IN COURT - UNDERTAKINGS The Litigation Committee is of the opinion that a solicitor should never give an unde r t ak i ng in respect of or in anticipation of the release of funds from Court upon an injured infant plaintiff attaining the age of 18. The procedure for obtaining the release from Court of funds upon the attainment of majority has been greatly simplified in recent times. Court Orders now generally provide that a person, upon attaining the age of 18, may apply directly for the release of the funds to which he/she is entitled. Thus a solicitor, who had given an undertaking in relation to funds which were due to be released from Court upon the attainment of the client's majority could find that the client had secured the direct release of the funds in question without the assistance of or reference to the solicitor. • Litigation Committee The Litigation Committee are concerned at the number of consultations which take place outside the Law Library at lunch hour which involve clients. The Litigation Committee recommends that in order to afford privacy to clients at these consultations, practitioners should make every effort to reserve a Consultation Room. • Litigation Committee

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