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GAZETTE
APRIL 1985
We show
a greater interest
on other
people's money.
City of Dubl in Bank PLC. is a
publ ic l imi ted company, quoted
on The Stock Exchange - Irish.
It is a b a nk licensed bv the
Cen t r al Bank of Ireland and
depos i ts placed wi th us have
Trus t ee S t a t us. We are also an
Approved Bank by the
Incorpora t ed Law Society to
accept cl ients' l unds on deposit.
We have long experience dealing
wi th Solicitors and provide the
perfect service in terms of
accept ing depos i ts on demand
suppo r t ed by the best market
deposit rates.
Phone us now for a quote.
CITYof
BANK
2 Lower Merrion Street, Dublin 2. Phone 760141 763225.
maintenance to be paid in this form. The repetitive
payments and arguments over variations are often a
source of irritation and can keep open wounds better left
to heal.
Variations
Property Adjustment Orders and Lump Sum Orders
are not variable. Periodical Payment Orders can be varied
on the basis of a change of circumstances of either party,
for example, rising salary, unemployment, new responsi-
bilities. Furthermore, if a wife is receiving maintenance
and she remarries, then maintenance will cease.
Enforcement
Failure by a party to obey an Order made on divorce is
a contempt of court which can result in a fine or imprison-
ment. Periodical payments can be enforced by way of
attachment of earnings, if this is convenient. If one party
refuses to co-operate in a property transfer, the Court
can, apart from contempt proceedings, complete the
transfer of property itself, even without the other party's
co-operation.
The Irish Courts will assist in the enforcement of
English Orders in this jurisdiction relating to
maintenance payments, provided the Court is satisfied
that the Order has been properly obtained.
Tax
Income tax relief is available in England for main-
tenance provided it is paid pursuant to a Court Order.
Thus, even where the parties are agreed, a Consent Order
should be obtained to ensure that tax relief is available. As
far as property is concerned, Capital Transfer tax relief
will be available, provided the transfer is made pursuant
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