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GAZETTE
SEPTEMBER 1990
PEARSE TRUST
9ifhem, orUy, the éeU wiM
do
Pearse Trust is the leading independent company secretarial practice in Ireland. Since our
establishment in 1984, we have developed an extensive portfolio of national and international
clients. These include public companies, private companies, semi-state organisations, trade and
professional associations, solicitors, accountants and individuals.
Our services include:-
*
Acting as secretary and registrar.
*
Advising on the legislation and arrangements necessary for the
holding of directors and general meetings.
*
Preparation of statutory returns prescribed under the Companies Acts.
*
Maintaining theminute book and statutory registers.
*
Advising on the implications of existing and new legislation.
*
Assistance with stamp and capital duty mitigation schemes.
If you would like to know more about our services please forward your business card
or contact Peter Fogarty.
D O L L A R D H O U S E , W E L L I N G T ON Q U A Y , D U B L I N 2.
T E L E P H O N E : (01) 6791384/5/6; F A C S I M I L E : (01) 6796470.
appeal) inR.
-v-
Richards [1975]
I W.L.R. 131 where again the
prosecution brought in Back
Calculations.
However S.18 of 1978 Irish
Act is an effort to make these
back calculations difficult to
sustain a defence.
Section 18 reads as follows:-
" (1) On the hearing of a charge
for an offence under section
49 or 50 of the Principal
Act, it shall not be neces-
sary to show that the de-
fendant had not consumed
intoxicating liquor after the
time when the offence is
alleged to have been
committed but before the
taking of a specimen under
Sections 13, 14 or 17.
(2) Where, on the hearing of a
charge for an offence under
Section 49 or 50 of the
principal Act, evidence is
given by or on behalf of the
defendant that, after the
time when the offence is
alleged to have been com-
mitted but before the taking
of a specimen under
Section 13, 14, or 17, he
had consumed intoxicating
liquor, the court shall
disregard the evidence
unless satisfied by or on
behalf of the defendant:-
(a) that but for that con-
sumption the concentration
of alcohol in the de-
fendant's blood (as speci-
fied in a certificate under
Section 22) would not have
exceeded a concentration
of 100 milligrammes of
alcohol per 100millilitres of
blood, or
(b) that but for that con-
sumption the concentration
of alcohol in the defend-
ant's urine (as specified in
a certificate under Section
22) would not have exceed-
ed a concentration of 135
milligrammes of alcohol per
100 millilitres of urine.
(3)(a) A person shall not take or
attempt to take any action
(including consumption of
alcohol, but excluding a
refusal or failure to provide
a specimen of his breath or
blood) with the intention of
frustrating a prosecution
under Section 49 or 50 of
the Principal Act.
(b) A person who contravenes
this subsection shall be
guilty of an offence and
liable on summary con-
viction to imprisonment for
a term not exceeding six
months or, at thediscretion
of the court, to a fine not
exceeding £500, or to both.
(4) Where, on the hearing of a
charge for an offence under
Section 49 or 50 of the
Principal Act, the court is
satisfied that any action
taken by the defendant (in-
cluding consumption of
alcohol but excluding a
refusal or failure to provide
a specimen of his breath,
blood or urine) was so taken
with the intention of
frustrating a prosecution
under those sections, the
court may find himguilty of
an offence under sub-
section (3)".
Section 18 goes further in
two respects:-
(i) By providing a prohibition
on taking or attempting to
take any action, including
the consumption of any
alcohol, with the intention
of frustrating a prosecution
- Subsection (3). To so do
is an offence.
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