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GAZETTE
FEBRUARY 1989
Pract ice
No t es
P l ann i ng Permi ss i ons -
Ex emp t ed Deve l opmen ts
Recently some Local Authorities
have adopted a procedure of
including in Planning Permissions
for high density housing develop-
ments, a Condition prohibiting the
carrying out of
Exempted Develop-
ment
without obtaining Planning
Permission, for example some high
density t own house develop-
ments.
The attention of Practitioners is
drawn to Article 11 (1)(a)(i) of the
Exempted Development Regula-
tions S.I. 65/1977 which provides
that a development as described in
the Schedule to the Regulations
shall not be an exempted develop-
ment if it would contravene a
Condition attached to a Planning
Permission. Accordingly, before a
particular development can be
certified as being an exempted
development regard should be had
to any existing Planning Permission
relating to the property.
•
Conveyancing Committee
Ev i dence t hat roads and
services a re in cha rge of
t he Local Au t hor i ty
The Conveyancing Committee
consider that it is quite acceptable
for a Solicitor to certify either from
his own personal knowledge or
from an inspection of the Local
Authority records that Roads and
Services are in charge of the Local
Authority. Such a Certificate where
forthcoming, should be accepted
by a Purchaser in lieu of a letter
from the Local Authority itself. •
Conveyancing Committee
Company Names
The system for checking company
names has been changed from 12
January 1989.
The provisional name clearance
service will no longer be available.
Company names will be checked
prior to incorporation only.
While names will continue to be
registered at the discretion of the
Minister, generally speaking a new
company name or a change of
name for an existing company will
not be registered if:
(a) it is identical to a name already
on the register of companies;
(b) in the opinion of the Minister it
is offensive;
(c) it would suggest State sponsor-
ship.
In accordance with Section 23 of
the Companies Act, 1963 the
Minister can direct a company to
change its name within six months
of its being registered, if in his
opinion it is too like the name of a
company already registered.
The onus for checking the name
of a company will reside with the
applicant. Therefore when choos-
ing a name the applicant should
satisfy himself/herself in advance
on the acceptability of the pro-
posed name bearing in mind that an
objection might be received which
would result in the company being
asked to change its name.
Enquiries in relation to the new
processing system should be
directed to Companies Registration
Office (Tel. No. 614222, Ext. 3206).
Companies Registration Office
WA R N I NG
Re t ent i on of t ax f r om rent
and proceeds of sales on
beha lf of non- res i dent
clients
The attention of Practitioners is
drawn to the provisions of Sections
200 and 433 of the Income Tax Act
1967.
Section 433 imposes on a
person, collecting rents on behalf of
non-resident landlords, a statutory
obligation to deduct tax at the
standard rate and forward same to
the Revenue. Such person is
deemed to be an agent of the non-
resident Landlord and as such is
personally liable for tax on said
rental income at the standard rate.
The non-resident Landlord's
agent must deduct the tax from the
rental income received and forward
the monies, so deducted, to
Revenue. The agent must then
furnish to the non-resident landlord
a form RI85 showing the total
rental collected and the amount
deducted in accordance with the
provisions of the Section. The non-
resident Landlord must lodge the
form RI85 together with any claim
for refund to the Claims Section in
Dublin.
Practitioners are therefore
strongly urged that when they
receive instructions to prepare
letting agreements on behalf of
non-resident clients, they should
notify the client in writing of these
statutory provisions and should
seek a written acknowledgement
of receipt of such letter.
Failure
on the
part
of
Practitioners to advise their
(a) tenant clients; or
(b) non-resident Landlord clients;
or
(c) rent-collection clients
(e.g. estate agents)
of this provision could result in that
client having a cause of action
against the practitioner under
Section 200 of the Income Tax Act,
1967. A Solicitor or other party,
who receives money on behalf of
a non-resident client by way of
proceeds of a sale or other source
to which the client is entitled, may
be deemed to be the agent of such
non-resident client and may be
accordingly personally liable for any
tax liability due in respect of said
monies and possibly for other tax
liabilities of the
principal.
Practitioners are therefore strongly
urged not to release such monies
without first obtaining a letter of
clearance from the inspector of
Taxes.
Q
Taxation Committee
Handwriting & Subject
Document Analysis
Michael Rasmussen,
Mayanncor Ltd.,
19, Woodside, Rathnew,
Co. Wicklow.
Telephone: 0404-69474
4 7