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GAZETTE
JANUARY/FEBRUARY 1983
Miscellaneous
Reccnt
U
.S. law graduate
seeks short-term volunteer .law clerk
position. Main interests in comparative and criminal law. Require only
small stipend for room and hoard. J. Packer, 2845 North Park Blvd.,
Cleveland Heights, Ohio 44118 U.S.A.
For Sale:
Three volume, 1982 edition of Company Law by Palmer
Publisher Stevens & Co. Price IR£130.00. Knocknagow Bookshop, 11
Mitchell Street, Clonmel, Co. Tippcrary. Tel. 052-23060.
1982 B
.C
.L.
(U.C
.D.)
graduate entering Blackhall Place in March 1983
seeks apprenticeship. Dublin preferred. Phone 977840.
Solicitor
required with minimum of three years experience in
litigation
and general
practice.
Please forward applications in writing with
Curriculum Vitae to George V. Maloncy & Co., 6 Farnham Street,
Cavan.
Assistant Solicitor
required for office in busy southern town. Must
have some experience. Partnership prospect for suitable applicant. Reply
with details to Box
No. 046.
Conveyancing work
part-time or full-time required by newly-qualified
(New Regulations) solicitor. Tel. 970509 evenings.
Solicitor
With over four years general practice experience seeks new
position
in Dublin city or county. Box No. 047.
Former legal secretary
will type in own home. Dublin 4. Box No. 048.
Revised Income Tax
Appeal Procedures
(Continued from p. 20)
3.
Wear and Tear Allowance - Section 26, Finance
Act, 1971.
The Appeal Commissioners have determined that
in the case of a refrigerated container Unit the
relief available under section 26 of the Finance
Act, 1971, may be allowed on the motorised
equipment which controls the temperature of the
unit but which is detachable from and is not an
integral part of the unit.
Tax Charge on "Dealer in Cattle''
The taxpayer was assessed to income tax for the
years 1965/66 and 1966/67 under rule 4, Case III of
Schedule D, Income Tax Act, 1918 and for the year
1967/68 under section 78, Income Tax Act, 1967, as a
"dealer in cattle" in respect of the activity of
intensive pig production on a holding of twenty seven
acres. An average of 2,000 to 2,500 pigs were kept on
the holding. The taxpayer did not breed pigs on the
land; he bought them in, fattened them and sold
them.
The Circuit Court Judge affirmed the assessments,
holding that the term "cattle" included pigs and that
the taxpayer was a "dealer in cattle". The High Court
ruled that "cattle" did not include pigs and this
decision was upheld by the Supreme Court.
In the Supreme Court the decision in the English
case of
Phillips v. Bourne
[1947] l.K.B. 533 which
decided that "cattle" in the Income Tax Act, 1918
included pigs was considered but not followed.
(P. DeBrun (Inspector of Taxes) v. Patrick J. Kiernan)
This case will be the subject of a tax case leaflet at a
later date.D
List of Measures enacted by the Oireachtas during the year 1982.
Title of Act
Number
Title of Act
Number
Foir Teoranta (Amendment) Act, 1982
1 of '82
Social Welfare Act, 1982
2 of '82
Transport (Tour Operators and Travel
Agents) Act, 1982
3 o f ' 82
Rent Restrictions (Temporary Provisions)
(Continuance) Act, 1982
4 of '82
Prevention of Electoral Abuses Act, 1982
5 of '82
Housing (Private Rented
Dwellings) Act, 1982
6 of '82
International Common Fund for
Commodities Act, 1982
7 of '82
Irish Shipping Act, 1982
8 of '82
British & Irish Steam Packet Company
Limited (Acquisition) (Amendment)
Act, 1982
.
9 o f ' 82
Companies (Amendment) Act, 1982
10 of '82
Litter Act, 1982
11 o f ' 82
Sea Fisheries (Amendment) Act, 1982
12 of '82
Irish Steel Holdings Limited
(Amendment) Act, 1982
13 of '82
Finance Act, 1982
14 o f ' 82
Trade Disputes (Amendment) Act, 1982
15 of '82
Gas Regulation Act, 1982
16 of '82'
Gas (Amendment) Act, 1982
17 of '82
Fuels (Control of Supplies)
Act, 1982
18 o f ' 82
Sugar Manufacture
(Amendment) Act, 1982
19 of '82
National Community Development
Agency Act, 1982
20 of '82
Local Government (Planning and
Development) Act, 1982
21 o f ' 82
Electricity (Supply)
(Amendment) Act, 1982
22 of '82
Social Welfare (No. 2) Act, 1982
23 of '82
Agricultural Credit Act, 1982
24 of '82
Exchange Control (Continuance)
Act, 1982
25 o f ' 82
Kilkenny Design Workshops Limited
Act, 1982
26 o f ' 82
Housing Finance Agency
(Amendment) Act, 1982
27 of '82
Control of Exports (Temporary
Provisions) Act, 1956 (Continuance)
Act, 1982
28 o f ' 82
Appropriation Act, 1982
29 of '82
22