The Gazette 1974

(6) Documents relating to the institution of main-

tenance proceedings against defendants residing

in Britain or Northern Ireland and to the en-

forcement there of maintenance orders made in

the State and the appropriate authorities in those

jurisdictions (

section 16

(3) and

(3)).

(7) Provision is made for obtaining evidence from

Britain or Northern Ireland for the purpose of

maintenance proceedings here and for the tak-

ing of evidence here in corresponding circum-

stances (

sections 19 and 20).

Provision is also made

for the admissibility in maintenance proceedings,

here of evidence taken in Britain or Northern

Ireland, of the documents relating to requests

for enforcement and of statements contained in

other documents likely to be produced by or on

behalf of parties to such proceedings (

section 21).

Section 4

provides that the Act shall apply to Main-

tenance Orders whether made before or after the date

its commencement. Arrears which may have occurr-

before that date will not be enforceable.

Section

10 (a), following Article 28.3

(part)

of the

HEC Convention, provides that in recognition and en-

forcement proceedings the Jurisdiction of the Court

Miich made the maintenance order may not be ex-

"iined.

Section

10 (b) reproduces Articles 29 and 34.3

the Convention. It provides that the maintenance

°rer which it is sought to have recognised and enforc-

^ may not be examined as to its substance.

Section

12 is based on Article 45 of the EEC Con-

a t i o n and is designed to prevent discrimination in

fee matter of security for costs against a person seeking

fee enforcement of a maintenance orer in the State,

°lely on the ground of non-residence in the State.

Maintenance orders made in the State

Section

16 (1) gives jurisdiction to a court in the

S'ate in proceedings under the Married Women (Main-

tenance in Case of Desertion) Act, 1886, or the Illegit-

imate Children (Affiliation Orders) Act, 1930, where

fee defendant is residing in Britain or Northern Ire-

nd. Under

subsection

(3) the Registrar or clerk of the

°urt will send the notice of the institution of proceed-

ings and supporting documents to the Master of the

fftgh Court for transmission to the appropriate author-

ity in Britain or Northern Ireland, where the notice

Mil be served on the defendant.

Section

18 provides for the transmission of a Main-

tenance Order made in the State for enforcement in

Britain or Northern Ireland. The maintenance creditor

febst apply to have this done (

subsection

(1). On re-

pt of the application, the Registrar or Clerk of the

j°urt will send a certified copy of the Maintenance Or-

rer and various supporting documents to the Master of

llle

High Court and also a notice of the making of the

?feler direct to the debtor by registered post. The

Master will transmit the documentation to the approp-

riate authority, if it appears to him that there is suf-

reient information available about the whereabouts of

debtor to justify that being done.

Evidence

Section

19 enables a court in the State to obtain evid-

ence from Britain or Northern Ireland for the purpose

of Maintenance and Enforcement Proceedings under the

High Court Act. The Court's request will be sent to the

Master of the Hight Court for transmission to the ap-

propriate authority there. Provision is made in

section

21 (1) (c) for the admissibility of such evidence.

FINANCE ACT 1974

Explanatory Memorandum

Method for changing Income Tax for 1974-75 and

Subsequent Years

Chapter 1 and the First and Second Schedules give

effect to the new unified system of personal taxation

for 1974-75 and subsequent years. The new system,

broadly speaking, involves (a) the Abolition of the dis-

tinction between Earned and Unearned Income, (b) the

introduction of a reduced rate of tax of 26 per cent on

the first £1,550 of taxable income to compensate for

the abolition of earned income relief and (c) the in-

troduction of higher rates of income tax in substitution

for sur-tax which is being abolished with effect from

April 6, 1974. Many textual amendments and repeals

of provisions in the Income Tax Acts are required and

these are contained in the First and Second Schedules

to the Bill.

Section

3 provides for the new rate structure for

1974-75 and subseqent years. A reduced rate of 26 per

cent, will apply to the first £1,550 of taxable income of

an individual. The next £2,800 of taxable income will

be charged at the rate of 35 per cent, which will be

known as the standard rate. The standard rate will also

apply in the case of companies, trustees and other

bodies. Higher rates, which take account of the former

sur-tax rates, will apply to the excess of the taxable in-

come over £4,350 as follows: — 50 per cent, on the

first £2,000 of the excess, 65 per cent, on the next £2,000

and 80 per cent, on the balance.

Section 4

contains provisions regarding the treatment

of taxed income for the purpose of charging an in-

dividual's total income to tax. The gross amount of the

taxed income is to be added to the taxpayer's other in-

come and the tax liability on the aggregate income,

after deduction of the pesonal allowances and reliefs,

is computed at the rates set out in section 3. A credit

will then be given for the tax sufferred by deduction in

order to determine the net amount of tax which the

taxpayer will be liable to pay on his total income.

Section

5 abolishes the "accruing" rate of deduction

of tax on payment of dividends, interest, annual pay-

ments, etc. It provides that tax will be deducted from

such payments at the standard rate in force at time of

payment.

Section 7

contains the amendment necessary to raise

the amount of the dependent relative allowance from

£60 to £80 as set out in the table to section 6. It also

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