The Gazette 1974

tidence. The section provides that no deduction will

allowed in respect of rent or interest paid by the

ssor prior to premises being brought into use.

Section 61

amends section 20 of the Finance (Mis-

Maneous Provisions) Act, 1968, which was designed

prevent avoidance of tax on land development profits

7 the sale of shares in a company formed to construct

building rather than by the sale of the building it-

The objective of the section has been avoided,

owever, by the device of reconstructing an existing

Hiding, or by demolishing an existing building and

n selling the shares of the company. The present

Action widens the provisions of section 20 to counter-

act

such devices.

Sections

63, 64, and 65 expand the scope of thé pro-

'sions under which an individual engaged in a trade

profession, or holding a non-pensionable employ-

ment may obtain relief from tax in respect of payments

"tiade by him under approved contracts to secure a life

Hnuity for himself on his retirement.

Section

67 empowers an inspector of taxes, following

H application for the rehearing of an appeal by the

cuit Court, to give effect to an agreement between

and the appellant in relation to the assessment.

bis will enable such cases to be settled by agreement

Mthout recourse to the Circuit Court.

Hamp Duties

Section

restricts the increased rate of 15 per cent.

amp duty, imposed on contracts for the construction

office buildings by section 65 of the Finance Act,

'3, to buildings in the City and County of Dublin.

Section 81

doubles the rates of stamp duty charge-

He on the transfer of securities. The increased rates

not apply to Irish securities or to foreign securities

a branch register here.

The First Schedule

effects the textual amendments in

be Income Tax Acts which are consequent on the in-

oduction of the new system of charging tax.

Part 1

Hakes the amendments arising from the changes in the

j^fsonal allowances and reliefs referred to in section 6.

t 11

effects amendments consequent on the enact-

ment of the higher rates of tax which are set out in

Hion v.

The Second Schedule

specifies the repeals which in

b® main are those necessitated by the introduction of

be new unified system of personal taxation.

PROSECUTION OF OFFENCES ACT 1974

*planatory Memorandum

i T Article 30.3 of the Constitution provides as fol-

°Ws:

"All crimes and offences prosecuted in any court

constituted under Article 34 of this Constitution

other than a court of summary jurisdiction shall

be prosecuted in the name of the People

and at the suit of the Attorney General or some

other person authorised in accordance with law

to act for that purpose".

2. This Bill will provide for the office of Director of

Public Prosecutions. The Director would perform the

functions of the Attorney General in Criminal Matters

and in relation to Election and Referendum Petitions,

subject to

(1) the functions of the Attorney General being un-

affected in relation to any question as to the validity of

any law having regard to the provisions of the Con-

stitution;

(2) the Attorney General, in addition to the Dir-

ector, having the right to

(a) certify, under section 29 of the Courts of Justice

Act, 1924, that a decision of the Court of Criminal

Appeal involves a point of law of exceptional public

importance and that it is desirable in the public inter-

est that an appeal should be taken to the Supreme

Court; or

(b) refer, under section 34 of the Criminal Proced-

ure Act, 1967, a question of law to the Supreme Court

for determination, where, on a question of law, a ver-

dict in favour of an accused person is found by dir-

ection of the trial judge;

(3) no further proceedings being taken (except re-

mand in custody or on bail) without the consent of the

Attorney General, against a person charged with an

offence under section 3 of the Geneva Conventions

Act, 1962, the Official Secrets Act, 1963, or the Gen-

ocide Act, 1973;

(4) the Government's power from time to time, in

the interests of national security, to declare that, in re-

lation to specified criminal matters, the functions con-

ferred on the Director should be performed only by the

Attorney General.

Section 1

of the Bill provides for necessary d e f l -

ations.

Section 2

provides for the establishment of an

office of Director of Public Prosecutions, with a Director

appointed by the Government from among persons

who have been practising barristers or practising solic-

itors for at least ten years. There is provision for the

setting up of a committee consisting of the Chief Jus-

tice, the Chairman of the General Council of the Bar

of Ireland,, the President of the Incorporated Law

Society, the Secretary to the Government and the

Senior Legal Assistant in the Office of the Attorney

General, to select candidates for appointment as Dir-

ector and inform the Government of the candidates sel-

ected and their suitability for appointment. The

Director, who will be a civil servant, will hold office

upon such terms and conditions as may be determined

by the Taoiseach after consultation with the Minister

for the Public Service. The Director will be indepen-

dent in the performance of his functions.

Section 2

(6)

provides for consultations between the Attorney Gen-

eral and the Director. The provision would not con-

fer on the Attorney General any right to give directions

to the Director as to how he will perform his funct-

ions in relation either to particular cases or generally.

At the request of the Government, a committee ap-

pointed by them and consisting of the Chief Justice, a

Judge of the High Court nominated by the Chief Jus-