The Gazette 1994

C T I C E

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"Re: Appointment of Notaries Public

relation to the application of section 59 of the Finance Act, 1974 or as to how to respond to the Commissioners, he should contact the Secretary of the Taxation Committee. •

Section 59 Notices

Direction

Section 59 of the Finance Act, 1974 empowers the Revenue Commissioners to serve on any person a notice in writing requiring him to supply to the Revenue Commissioners information in relation to certain transactions involving particular clients where those transactions involve certain offshore jurisdictions. In recognition of the unique position of solicitors, sub-section 3 of section 59 limits the information which a solicitor can be compelled to provide under the section. It is the view of the Taxation Committee of the Law Society that solicitors must comply if served with a notice under section 59 of the Finance Act, 1974. However, solicitors cannot be compelled to comply with the notice to the extent that the information requested in the notice issued by the Revenue Commissioners contravenes sub- section 3 of section 59. In this regard, it should be noted that the form of notice being sent at present to solicitors by the Revenue Commissioners requires information beyond what a solicitor is obliged to supply under the section (e.g. a solicitor cannot be compelled to furnish the name and address of any other person to whom the solicitor introduced the client for the purpose of completing or carrying out the transaction or operation, which is information regularly requested by the Revenue Commissioners). Accordingly, when complying with section 59 notices, a solicitor should refer to the text of the section and should supply to the Revenue Commissioners only information that he is obliged to supply pursuant to the section.

In pursuance of the powers vested in me by Order 127 of the Rules of the Superior Courts (No. 2) of 1993,1 hereby make the following directions and regulations concerning the application of persons to be appointed a Notary Public. 1. The applicant shall before making application for appointment satisfy the Faculty of Notaries Public in Ireland that he or she has a sufficient knowledge of notarial matters and procedures and of the particular legal

Taxation Committee

Applications for Notaries Public - RSC amended

Recently the Rules of the Superior Courts were amended to enable the Chief Justice to make regulations in relation to applications for appointment as a Notary Public. The order and the text of regulations made under the order by the Chief Justice are published below. "The following shall be inserted as Order 127 of the Rules of the Superior Courts. 1. The Chief Justice may, in the exercise of his discretion and from time to time, make such rules and regulations or give such practice directions as he may think fit as to the form and mode of application to be appointed a Notary Public. 2. Such rules, regulations or directions may require that an applicant satisfy the Chief Justice in advance of the appointment of the applicant that he has the requisite and appropriate knowledge of notarial practice and procedure. 8. These rules may be cited as the Rules of the Superior Courts (No. 2) of 1993 and shall be construed with the Rules of the Superior Courts. 7. Order 127 Notaries

provisions applicable to notarial matters to be a competent and efficient person to carry out the duties of a Notary Public if appointed.

2. In the event of an applicant for appointment as a Notary Public failing to obtain from the Faculty of Notaries Public in Ireland a certificate of competency above referred to the Faculty shall state in

writing the reasons why they have declined to grant their certificate.

3. In the event of an intending applicant for appointment as a Notary Public failing to obtain the certificate of competency above referred to he/she shall still be entitled to continue to apply but upon making an application under such circumstances shall exhibit on affidavit the decision issued by the Faculty as to their reasons for declining to grant a certificate and may adduce such other evidence as it is intended to rely upon in making the application with regard to competency."

Thomas A. Finlay, Chief Justice, 28 March 1994

9. These rules shall come into operation on the 9th day of September, 1993."

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If a solicitor has any enquiries in

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