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GAZETTE
JULY/AUGIJST
198
Practice Notes
Companies Registration Office — New
Company File Covers
On about 20 June 1984, this office started to use a new
type of company file cover, in A4 size, which will be used
for all companies incorporated after the changeover.
Accordingly, when the proposed new cover comes into
use, documents of a size larger than A4 will no longer be
accepted for registration.
Most documents presented for registration are supplied
by this office and will be in A4 format.
This notice, therefore, applies mostly to Memoranda
and Articles of Association and copies of resolutions. The
co-operation of those preparing such documents will be
appreciated.
•
Vat — Agricultural Land
Following on correspondence and discussion with the
Value Added Tax Branch, Office of the Revenue
Commissioners, the following definition has been agreed.
"In the practical administration of the 5 per cent rate of
VAT on legal services directly related to agricultural land,
the term 'agricultural land' can be taken to mean farm
land, parkland, bogland and the like. Farm buildings
including glasshouses are excluded. As a general but not
invariable rule, residential buildings are excluded
unless:—
(i) the buildings have been used exclusively for
residential purposes by the owner or occupier of the
land;
and
(ii) the area of the land being disposed of is 10 acres or
more.
User at the time of disposal is the main criterion."
The foregoing definition will be operated on a trial
basis for a year or so.
The Inspector of Taxes should be consulted in doubtful
cases.
•
DOCUMENT EXAMINATION
LEGAL AID CASES UNDERTAKEN
M. Ansell, M.A.,
98 The Broadway,
Heme Bay, Kent CT6 8EY,
England.
Tel. (02273) 67929 (24 hours)
For Your Diary . . .
3/7 September, 1984.
International Bar Association 20th
Biennial Conference.
Programmes available from
Margaret Byrne at the Law Society, Blackhall Place,
Dublin 7 or from the IBA. 2 Harewood Place, London
W1R 9HB.
14 September 1984.
Solicitors' Golfing Society.
Captain's
Prize, 1984. Dundalk Golf Club.
17/19 September, 1984.
Intensive Course on Planning
Law.
Centre for Environmental Studies, Law School,
Trinity College, Dublin 2. Course Fee: £150.00 per
person. Enquiries to Dr. Yvonne Scannell at 772941
(ext. 1997 or 1125).
EMPLOYMENT REGISTER
Members are reminded that the Society maintains
an Employment Register for Solicitors. Those
seeking employment and those Offices with posts to
be filled are invited to contact The Education
Officer, Ms. Jean Sheppard, The Law Society,
Blackhall Place, Dublin, 7.
Incorporated Law Society of
Ireland
CONTINUING LEGAL EDUCATION
SEMINARS
20 July, 1984.
Debt Collection and Enforcement,
Blackhall Place, Dublin 7.
23 July, 1984.
Introductory Company Law.
Blackhall Place, Dublin 7.
30 July, 1984.
Introductory Company Law.
Cork.
24 August, 1984.
Labour Law.
Cork.
31 August, 1984
Labour Law.
Blackhall Place,
Dublin 7.
Further details of all seminars from G. Pearse.
Tel. (01) 710711
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