The Gazette 1992

GAZETTE

JANUARY/FEBRUARY 1992

Optical Imaging Technology (Continued from page 31)

News from the Law School

Optical disk technology is very ex- citing. Dangers may lie in its allure. Legal practitioners must question their basic requirements for such a system if they are to make the right decision.

Repeat examination/ attendance fees

Regulation 16 (b) reads as follows: " I f a person who has been de- clared by the Education Com- mittee to have passed the Final Examination - First Part does not commence the Professional Course within a period of five years from the date of such declaration, such person shall cease, upon the expiration of that period of five years, to be e n t i t l ed t o c omme n ce t he Professional Course unless he shall first again sit and be declared by the Committee to have passed all the subjects comprising the Final Examina- tion - First Part." Regulation 16 goes on to provide in Clause (d) that a person who has an exempting law degree and lacks one or t w o s u b j e c ts in t he Society's Final Examination - First Part must pass the outstanding subject or t wo subjects wi t h in a period of five years from the 1st October in the year in wh i ch that person obtained his or her law degree.

The attention of all apprentices - and of their offices - is drawn to a repeat examination fee and a repeat attendance fee which will - w i th effect from 3rd February, 1992 - respectively, apply to all examinations repeated on either the Professional Course or the Advanced Course and to all repeat days which have to be attended on the Professional Course.

For further reading see:

Issues in Implementing Image Management System in Law Firms: Rosemary Gray, The Law Librarian, Vol. 22, No. 2, August 1991. A new Image for Law Firms: John Matthews, Computers and Law, Vol. 2 No. 4, September 1991. Document Image Processing: Who Needs It? Neville Ash, Accountancy (August) 1991. Group, an informal grouping of soli- citors who, with the approval of the Technology Committee of the Law Society, seek to promote awareness and use of technology within the profession. Further details from the Honorary Secretary, John Furlong, c/o William Fry, Solicitors, Fitzwilton House, Wilton Place, Dublin 2. • This column is contributed by mem- bers of the Technology Advisory

The repeat fees are:

Each paper in the Final Examination - Second Part £25 . 00

Each paper in the Final Examination - Third Part £25 . 00

Each day or part of a day on the Professional Course . . . £25 . 00

A repeat day on the Professional Course includes any day wh i ch an apprentice has not attended on his or her actual Professional Course and is obliged to attend on a later one.

These provisions came into effect on 1 January, 1992. •

Final E x am i n a t i on - First Part No e x emp t i on a f t er f i ve years

Stamp Duty - No Amnesty on Interest

(Continued from page 32)

The attention of practitioners and of students is directed to Regulation 16 of the Solicitors Acts, 1954 and 1960 ( App r en t i c e s h ip and Education) Regulations, 1991. Regulation 16 (a) provides that a law degree has a limited life for the purpose of exemption from the Society's Final Examination - First Part. The holder of such a degree is no longer entitled to an exemption from the Final Examination - First Part if more than five years have elapsed from the 1st October in the year in which that person obtained the law degree.

r e t r o s p e c t i on but a l l ows for t he c h a n ge in t he i n t e r e st regime. The Revenue Comm i s s i o n e rs appreciated that the changes to the administration of stamp duty were substantial and would take some time to be fully disseminated to practitioners. By deferring imple- mentation for five months and issuing a detailed statement of practice we had hoped to bring the changes to the attention of as

wide a public as possible. We are a l wa ys p r epa r ed howe v er to consider any problems that may arise now that the provisions have been brought into practice and to d i s cuss t h em w i t h i nd i v i dual solicitors or w i th the Law Society.

Yours sincerely,

Don

Thornhill,

Assistant Secretary, VAT & Capital Taxes.

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