The Gazette 1995

AUGUST/SEPTEMBER

19

GAZETTE

European state which is a contracting party to the European Economic Area Agreement and bodies incorporated, hav- ing their registered office, central admin- istration or principal place of business in those states. Heatons Wholesale Ltd v. Anthony McCormack (County Registrar for the County of Roscommon): High Court (Lynch J) [1994] 2 ILRM 83 Landlord and tenant - Ground rents - Purchase of fee simple - Statutory right - Commercial property - Duty of respon- dent to determine dispute - Landlord and Tenant (Ground Rents) Act 1967, ss.3, 17 - Landlord and Tenant (Ground Rents)(No. 2) Act 1978, ss.7, 8 Statute - Interpretation - Effect of repeal of certain statutory provisions - Whether Acts of 1967 and 1978 are to be read as one - Meaning of 'and the act of 1967 shall apply accordingly' - Landlord and Tenant (Ground RentsHNo. 2) Act 1978, ss.1 (2), 8 National Irish Bank Ltd v. Robert Graham and Ors: Supreme Court (Finlay CJ, Egan and Blayney JJ) [1994] 2 ILRM 109 Purchase of land - Execution of deed of mortgage by purchasers prior to taking possession - Composite transaction whereby land conveyed by vendor and mortgage executed in favour of lender who had advanced most of the purchase money - Purchaser acquiring equity of redemption - Definition of 'family home'—Family Home Protection Act 1976, ss.2, 3 International Mushrooms Ltd v. Commis- sioner of Valuation: High Court (Keane )) [1994] 2 ILRM 121 Rateable Valuation - Production of mush- room spawn in premises located in indus- trial estate - Whether premises were farm buildings - Whether premises were exempted as a construction affixed to land developed for agricultural purposes - Valuation (Ireland) Act 1852, ss.12, 14, schedule references nos. 1 and 2 - Valuation Act 1986, ss.2, 3 Hubert Murphy v. Allied Irish Banks Ltd: High Court (Murphy J) [1994] 2 ILRM 220 Trust - Investment - Sale of property by mortgagee - Surplus remaining after dis- charge of secured debt and costs of reali- sation - Surplus held by bank as trustee - Claim against trustee for interest on trust monies or profits of business carried on with trust monies - Liability of trustee for breach of trust determined by reference to least beneficial investment permitted -

Appropriate interest rate having regard to court rate or bank deposit rate Limitation of action - Breach of trust - Confirmation that trust money was being held - Running of time in respect of claim to interest on trust money - Rules as to acknowledgement inapplicable to claims for breach of trust - Statute of Limitations 1957, ss.43, 44 REVENUE Airspace Investments Ltd v. M. Moore, Inspector of Taxes: High Court (Lynch )) [1994] 2 ILRM 151 Whether company carrying on trade- Company motivated by tax benefits to be obtained from transaction - Master tapes paid for partly with money borrowed from owner of tapes on basis that loan would not be repaid unless income pro- duced from their exploitation exceeded a certain level - Extent of expenditure on machinery or plant for the purposes of trade - Capital allowances - Whether transaction had no justification in law and a device designed to obtain capital allowances - Income Tax Act 1967, s.241 This Bill, as presented by the Minister for Social Welfare on 2 March 1995, aims to provide for the increases (effective from early to mid June 1995) in the rates of social welfare payments announced in the 1995 Budget and for a number of other alter- ations in social welfare schemes. The Bill also aims to provide for the introduction of an Adoptive Benefit Scheme and an exten- sion of the Carer's Allowance Scheme to carers for incapacitated people aged 66 or over who are not in receipt of a social wel- fare payment. Rates of PRSI contributions are to be changed and the earnings thres- hold below which employees and the self- employed are exempt from liability for Health Contributions and the Employment and Training Levy is to be increased. European Communities (Social Welfare) Regulations 1995 (SI No. 25 of 1995) These Regulations provide for the pay- ment of Health and Safety Benefit, which is a social insurance payment, to a woman who: is pregnant; has recently given birth; is breastfeeding or has been awarded health and safety leave under s.18 of the Maternity Protection Act 1994 and satis- fies the contribution conditions. The SOCIAL WELFARE Social Welfare Bill 1995

Regulations came into operation on 30 January 1995. Cf. also (1995) 13 ILT 67. Social Welfare (Consolidated Payments Provisions)(Amendment) Regulations 1995 (SI No. 26 of 1995) These Regulations prescribe the amount of reckonable weekly earnings a claimant must have to qualify for Health and Safety Benefit and provide for the payment of reduced rates of benefit to claimants whose reckonable weekly earnings are below this prescribed amount. The Regulations also contain general provi- sions relating to claims and payments and include overlapping benefits provision where a person is entitled to Health and Safety Benefit and another social welfare payment at the same time. This Bill, as introduced by the Minister for Equality and Law Reform and amended in the Select Committee on Legislation and Security, aims to amend the law relating to the liability of occupiers of premises (including land) in respect of dangers existing on such premises for injury or damage to persons or property while on such premises by replacing the existing common law rules. TRANSPORT European Communities (Merchandise Road Transport) (Amendment) Regu- lations 1995 (SI No. 67 of 1995) These Regulations amend the format of various affidavits which must be submitted with an application for a Road Freight Carrier's Licence. The existing Regulations with regard to good repute are also amended. The Regulations came into operation on 24 March 1995 in respect of offences alleged to have been committed or applications for the grant of a licence duly received on or after that date. European Communities (Road Passenger Transport)(Amendment) Regulations 1995. (SI No. 68 of 1995) These Regulations amend the various affi- davits which must be submitted with an application for a Road Passenger Trans- port Operator's Licence. The existing Regulations with regard to good repute and enforcement are also amended. The Regulations came into operation on 24 March 1995 in respect of offences alleged to have been committed or applications for the grant of a licence duly received on or after that date. TORT Occupiers' Liability Bill 1994

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