The Gazette 1993

NOVEMBER 1993

GAZETTE

Probate Tax - The Impl icat ions for

Barfly

By JOHN COLLINS © 1993

Pract i t ioners Í Continued from page 356)

/7 I'm charged when I take money out, put money in or leave my money there. I'm afraid to even think about my account in case I get charged for the liberty.

I want to complain about the bank charges.

13. Section III (g) (III).

14. Section 109 Finance Act. 1993. This portion of the section was inserted at the committee stage of the Bill.

15. Section I 10 Finance Act. 1993.

16. Section 112(B) Finance Act. 1993.

17. Section 111 Finance Act. 1993.

18. Section III (g) (III) Finance Act, 1993.

19. Scction 1 15 Finance Act, 1993.

20. Section 1 14 Finance Act. 1993.

* Richard Grogan is a solicitor practising in the firm of Rowan & Co.

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SOLICITORS BOOK - KE EP I NG BUREAU A C O M P L E T E B O O K I N G - K E E P I NG A ND P A Y R O L L S E R V I C E

FLAG Welfare Rights Guides FLAC (Free Legal Advice Centres Limited) has published a series of welfare rights guides. The four titles in the current series, all written by Gerry Whyte and Mel Cousins, are as follows: A Guide to Welfare Payments for Families, which deals general family support, children with a disability, maternity payments, lone parent families, and miscellaneous payments. A Guide to Social Welfare Claims and Appeals, which deals with making a claim, and decisions and appeals. Welfare Allowance, which explains who is entitled to supplementary welfare A Guide to Supplementary

allowance, the conditions for a grant, the types of payment and other issues.

Manual/Computerised Debtors/Creditors/VAT Cash Flow Payroll/PAYE/PRSI Contact: Patricia Brennan Tel: (01) 8411179 SEMINAR ON RAC I SM The Free Legal Advice Centres is holding a One-Day Seminar on the Legal Remedies to Combat Racial Attack and Racism at the European Comm i s s i o ns O f f i c e, Molesworth Street, Dublin 2. The Seminar will i n c l u de an o u t l i ne of both the I n t e r n a t i o n al and Na t i o n al o b l i g a t i o ns in respect of r a c i sm, presented by a panel of EC and Irish experts. November 26th Sabha Greene of FLAC at 679-4239

A Guide to Unemployment

Payments

and Employment Schemes, which explains the various forms of unemployment payments available and the various employment schemes currently in operation. In the preface to each guide, FLAC makes the point that legislation intended to benefit the general public cannot be fully effective unless people are aware of its existence and are reasonably familiar with its provisions. FLAC has produced the series of guides in order to provide information to the public in this area. The guides can be ordered from FLAC, 49 South William Street, Dublin 2, telephone: 01-679 4239.

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