The Gazette 1993

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GAZETTE
MWHDECEMBER 1993
Counties County
Boroughs
Boroughs Towns
Kildare Athy, Naas Celbridge, Kildare, Leixlip,
Maynooth, Monasterevin,
Newbridge
Kilkenny Kilkenny Callan, Castlecomer/
Donaguile,
Graigenamanagh/
Tinnahinch, Thomastown
Kerry Killarney,
Listowel,
Tralee
Ballybunion, Cahirciveen,
Castleisland, Dingle,
Kenmare, Killorglin
Laois Abbeyleix, Mountmellick,
Mountrath, Portarlington,
Portlaoise
Leitrim - Carrick-on-Shannon
Limerick Limerick Abbeyfeale, Killmallock,
Newcastle West, Rathkeale
Longford Longford Granard
Louth Drogheda Dundalk Ardee
Mayo Ballina,
Castlebar,
Westport
Ballinrobe, Ballyhaunis,
Claremorris, Swinford
Meath — Kells, Navan,
Trim
—
Monaghan Carrickmacross,
Castleblaney,
Clones,
Monaghan
Ballybay
Offaly — — Birr,
Tullamore,
Banagher, Clara, Edenderry
Roscommon — Ballaghaderreen, Boyle,
Castlerea, Roscommon
Sligo - Sligo -
Tipperary Clonmel
|
Carrick-on
Suir, Cashel,
Nenagh,
Templemore,
Thurles,
Tipperary
Cahir, Fethard, Roscrea
Waterford Waterford Dungarvan, Lismore, Portlaw, Tramore
Westmeath - ! -
I
j Athlone, Moate, Mullingar
Wexford i Wexford
I
Enniscorthy,
New Ross
Gorey
i
Wicklow Arklow, Bray,
Wicklow
! Greystones/Delgany,
Rathdnim
Fees Payable to Companies
Registration Office
Attention is drawn to Companies (Fees)
(No. 2) Order, 1993 (SI 241/1993) which
increased the fees payable to the
Companies Office with effect from 26
October, 1993. The fees payable in
respect of annual returns are unchanged
where the annual return is filed up to 77
days after the date the return is made up
to. Thereafter the fee is increased to j
IR£50 (up to 31 October, 1994); IR£100
(up to 30 October, 1995); and to IR£150
thereafter. The increase is, in effect, a
penalty on late filing of annual returns.
Compulsory Winding Up
Mr. Justice Murphy has recently held that
a solicitor acting for a petitioner ought
not to act for the Official Liquidator
without first obtaining Court approval.
Company and Commercial Law Committee
Correction - Tax Amnesties
Readers are requested to note that the
practice note published by the Taxation
Committee at page 295 of the October,
1993 issue of the Gazette is inaccurate as
regards expiration dates for the amnesty.
The deadlines for declarations for the
incentive amnesty has been extended to
21 December, 1993; the deadline for
payment is 14 January, 1994. The
incentive amnesty covers personal
income tax, surtax, capital gains tax,
income levy, health contributions, and
employment and training levies, up to 5 '
April, 1991. The incentive amnesty j
enables individuals to dispose of their i
liabilities by paying 15%.
The general tax amnesty, which extends
to companies and other taxable entities,
provides a waiver of interest and
penalties on all taxes up to 5 April, 1991 j
provided returns are made and amounts j
outstanding paid by 14 January, 1994 j
(and not on 30 November, 1993 as j
incorrectly stated). |
i
Both amnesties contain detailed pre-
conditions and an outline may be
obtained from the Revenue
(Continued on page 404)
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