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Vol.
No. 9
MARCH,
1959
THE GAZETTE
of the
INCORPORATED LAW SOCIETY OF IRELAND
President
JOHN R. HALPIN,
Vice-Presidents
JOHN J. NASH
CORNELIUS J. DALY
Secretary
ERIC A. PLUNKETT
FOR CIRCULATION AMONG MEMBERS
MEETINGS OF THE COUNCIL
MARCH i9th :
The President in the chair. Also
present Messrs. Green, Overend, Daly, O'Connor,
Gilmore, Walker, Lanigan, Martin, Nolan, Tyrrell,
Collins, Carrigan, Gaffney, Shaw, De V. White, R.J.
Nolan, O'Connell, Quirke, Maher, Comerford,
McCarron, Nash, and Noonan.
The following was among the business transacted :
Income Tax Child Allowance in Respect of
Solicitor's Apprentice
The Council considered a report from a committee
which stated that under the present law a solicitor's
apprentice does not by virtue of his apprenticeship
qualify for the income tax child allowance unless he
is attending a full time course at a University.
In
some cases allowance has been given in respect of
periods spent by the apprentice in Dublin while at
tending the Society's lectures. The Committee stated
that in their opinion this was inequitable and recom
mended that a memorandum should be submitted to
the Minister for Justice for consideration in connec
tion with the next Finance Bill suggesting that the
income tax child allowance should be extended to
include professional or vocational training as was
done in England under the Finance Act 1938. The
Committee's report was adopted.
Land Registry
On a report from a committee it was decided that
a letter should be written to the Registnr of Title
suggesting that the Land Registration Rules should
be amended to provide that the issue of a land certi
ficate should be treated as a substantive entry to be
made on the folio in the same manner as a change of
ownership or burden. The committee in their report
stated that several cases had occurred in which land
certificates were issued but overlooked by the soli
citor concerned owing to the fact that a note on the
folio concerning the issue of the certificates was
difficult to read and easily overlooked.
Valuation Office Delays
It was decided to refer complaints of delays in
country cases to the Provincial Solicitors' Association.
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