93 / 462
g a z e t t e
april
1991
Practice
Notes
INFANTS' FUNDS IN COURT -
UNDERTAKINGS
The Litigation Committee is of the
opinion that a solicitor should
never give an unde r t ak i ng in
respect of or in anticipation of the
release of funds from Court upon
an injured infant plaintiff attaining
the age of 18.
The procedure for obtaining the
release from Court of funds upon
the attainment of majority has been
greatly simplified in recent times.
Court Orders now generally provide
that a person, upon attaining the
age of 18, may apply directly for
the release of the funds to which
he/she is entitled. Thus a solicitor,
who had given an undertaking in
relation to funds which were due to
be released from Court upon the
attainment of the client's majority
could find that the client had
secured the direct release of the
funds in question without the
assistance of or reference to the
solicitor.
•
Litigation
Committee
The Litigation Committee are
concerned at the number of
consultations which take place
outside the Law Library at lunch
hour which involve clients. The
Litigation Committee recommends
that in order to afford privacy to
clients at these consultations,
practitioners should make every
effort to reserve a Consultation
Room.
•
Litigation
Committee
STATUTORY INSTRUMENT NO.
264 OF 1990 SOCIAL WELFARE
(CONTRIBUTIONS) (AMEND-
MENT) (NUMBER 2) REGULA-
TIONS, 1990.
Social Insurance became com-
pulsory for self-employed persons in
April 1988. One of the qualifying
conditions for the Old Age (Con-
tributory) Pension is that the
claimant must have commenced
paying Social Insurance Contribu-
tions at least 10 years before
reaching pension age, io. before they
reach 56 years of aga This applies
equally to employed contributors and
to self-employed contributors.
Where employed contributors
enter insurance after reaching 56
years of age, they are entitled to a
refund of the Old Age (Contributory)
Pension element of the PRSI
contribution.
The above Regulations determine,
in the case of self-employed con-
tributors, the amount of the
contribution paid in respect of the
Old Age (Contributory) Pension and
provide for its return to self-
employed contributors who enter
insurance after 56 years of aga
The Regulations also provide that
refunds of the pension element of
the PRSI contribution for employed
and self-employed contributors will
not be payable where the insured
person qualifies for an Old Age (Non-
contributory) Pension.
Finally, the Regulations provide for
the payment of interest on refunds
of the pension element of the PRSI
contribution.
Practitioners requiring a copy of
the Regulations should contact the
Committee Secretary.
•
Taxation Committee
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