643 / 736
proportion applicable to the repayment period of
his liability, or estimated liability, for the year of
assessment. Provision is also made for the giving
of credit for tax not repaid against the person's
income tax liability for the year of assessment.
Part V includes a provision under which an
authorised officer of the Revenue Commissioners
may require
the production, at a contractor's
premises, of the register of payments to sub
contractors and any other documents or records
relating to construction contracts. Provision is also
made whereby
the obligations imposed by
the
Regulations on a person making payments under
construction contracts are, on his death, imposed
on his personal representative. A right of appeal
to the Appeal Commissioners is provided where a
dispute arises between a contractor and a sub
contractor as to the amount of tax deducted from
a payment. Provision is also made for the issue
by the Inspector of Taxes of an end-of-year state
ment to a person who has received payments in
respect of sub-contracts under deduction of tax
showing his liability and how any overpayment or
underpayment of tax is to be dealt with.
CIRCUIT COURT RULES - No.
2
- 1970
S.I. No. 308 of 1970.
These rules came into operation on 1st January
1971 s and they provide for the following increase
in costs in debt and liquitated claim cases settled
before entry, consequent upon the increase in
Circuit Court fees.
If the demand does not exceed £5—
£3-4-6
If the demand exceeds £5 but does
not exceed £25—
£4-4-6
If the demand exceeds £25 but does
not exceed £50—
£4-14-6
If the demand exceeds £50 but does
not exceed £300—
£5-14-6
If the demand exceeds £300—
£6-17-6
A sum of 5/- is allowed for each additional
defendant.
DISTRICT COURT DISTRICTS (Dublin)
(Amendment) ORDER 1970
S.I. No. 300 of 1970.
DISTRICT COURT AREAS (Amendment)
(No. 2)
ORDER 1970
S.I. No. 301 of 1970.
The effect of these orders is to transfer as from
1st January 1971, the Coolock Ward, the Artane
Ward, and portion of the Swords Road contained
in the Santry Ward from the District Court Areas
of Howth and Kilmainham to the Dublin Metro
politan District.
SOLICITORS REMUNERATION
GENERAL ORDER 1970
S.I. No. 286 of 1970.
This order restates in Decimal Currency the
various sums set out in the General Orders made
under the Solicitors Remuneration Act 1881.
DISTRICT COURT (COSTS) RULES 1970
S.I.
No.
315 of 1970
These rules, which come into operation on 15th
February 1971, provide for the restating in Deci
mal Currency of the scales of solicitors costs set
out in the Schedule to the District Court (Costs)
Rules, 1964.
LAND BOND ORDER 1971
S.I. No. 8 of 1971
This order fixes the rate of interest at 9| per
cent on bonds payable in respect of lands agreed
to be purchased by the Land Commission in 1971.
ACTS OF THE OIREACHTAS 1970
(1) Public Acts
Signed by
No.
Title
President
1 Health Act, 1970 .................. 24
2 1970
2 Local Government (Rates) Act,
1970
.................................
24
2 1970
3 Agriculture
(Amendment) Act,
1970
.................................
25
4 1970
4 Nitrigin Eireann Teoranta Act,
1970
.................................
5
5 1970
183