The Gazette 1995

GAZETTE

AUGUST/SEPTEMBER

European state which is a contracting

party to the European Economic Area

Agreement and bodies incorporated, hav-

ing their registered office, central admin-

istration or principal place of business in

those states.

Heatons Wholesale Ltd v. Anthony

McCormack (County Registrar for the

County of Roscommon):

High Court

(Lynch J) [1994] 2 ILRM 83

Landlord and tenant - Ground rents -

Purchase of fee simple - Statutory right -

Commercial property - Duty of respon-

dent to determine dispute - Landlord and

Tenant (Ground Rents) Act 1967, ss.3, 17

Landlord and Tenant (Ground

Rents)(No. 2) Act 1978, ss.7, 8

Statute - Interpretation - Effect of repeal of

certain statutory provisions - Whether

Acts of 1967 and 1978 are to be read as

one - Meaning of 'and the act of 1967

shall apply accordingly' - Landlord and

Tenant (Ground RentsHNo. 2) Act 1978,

ss.1 (2), 8

National Irish Bank Ltd v. Robert Graham

and Ors:

Supreme Court (Finlay CJ, Egan

and Blayney JJ) [1994] 2 ILRM 109

Purchase of land - Execution of deed of

mortgage by purchasers prior to taking

possession - Composite transaction

whereby land conveyed by vendor and

mortgage executed in favour of lender

who had advanced most of the purchase

money - Purchaser acquiring equity of

redemption - Definition of 'family

home'—Family Home Protection Act

1976, ss.2, 3

International Mushrooms Ltd v. Commis-

sioner of Valuation:

High Court (Keane ))

[1994] 2 ILRM 121

Rateable Valuation - Production of mush-

room spawn in premises located in indus-

trial estate - Whether premises were farm

buildings - Whether premises were

exempted as a construction affixed to land

developed for agricultural purposes -

Valuation (Ireland) Act 1852, ss.12, 14,

schedule references nos. 1 and 2 -

Valuation Act 1986, ss.2, 3

Hubert Murphy v. Allied Irish Banks Ltd:

High Court (Murphy J) [1994] 2 ILRM 220

Trust - Investment - Sale of property by

mortgagee - Surplus remaining after dis-

charge of secured debt and costs of reali-

sation - Surplus held by bank as trustee -

Claim against trustee for interest on trust

monies or profits of business carried on

with trust monies - Liability of trustee for

breach of trust determined by reference to

least beneficial investment permitted -

Appropriate interest rate having regard to

court rate or bank deposit rate

Limitation of action - Breach of trust -

Confirmation that trust money was being

held - Running of time in respect of claim

to interest on trust money - Rules as to

acknowledgement inapplicable to claims

for breach of trust - Statute of Limitations

1957, ss.43, 44

REVENUE

Airspace Investments Ltd v. M. Moore,

Inspector of Taxes:

High Court (Lynch ))

[1994] 2 ILRM 151

Whether company carrying on trade-

Company motivated by tax benefits to be

obtained from transaction - Master tapes

paid for partly with money borrowed

from owner of tapes on basis that loan

would not be repaid unless income pro-

duced from their exploitation exceeded a

certain level - Extent of expenditure on

machinery or plant for the purposes of

trade - Capital allowances - Whether

transaction had no justification in law

and a device designed to obtain capital

allowances - Income Tax Act 1967,

s.241

SOCIAL WELFARE

Social Welfare Bill 1995

This Bill, as presented by the Minister for

Social Welfare on 2 March 1995, aims to

provide for the increases (effective from

early to mid June 1995) in the rates of social

welfare payments announced in the 1995

Budget and for a number of other alter-

ations in social welfare schemes. The Bill

also aims to provide for the introduction of

an Adoptive Benefit Scheme and an exten-

sion of the Carer's Allowance Scheme to

carers for incapacitated people aged 66 or

over who are not in receipt of a social wel-

fare payment. Rates of PRSI contributions

are to be changed and the earnings thres-

hold below which employees and the self-

employed are exempt from liability for

Health Contributions and the Employment

and Training Levy is to be increased.

European Communities (Social Welfare)

Regulations 1995 (SI No. 25 of 1995)

These Regulations provide for the pay-

ment of Health and Safety Benefit, which

is a social insurance payment, to a woman

who: is pregnant; has recently given birth;

is breastfeeding or has been awarded

health and safety leave under s.18 of the

Maternity Protection Act 1994 and satis-

fies the contribution conditions. The

Regulations came into operation on 30

January 1995. Cf. also (1995) 13 ILT 67.

Social Welfare (Consolidated Payments

Provisions)(Amendment)

Regulations

1995 (SI No. 26 of 1995)

These Regulations prescribe the amount of

reckonable weekly earnings a claimant

must have to qualify for Health and Safety

Benefit and provide for the payment of

reduced rates of benefit to claimants

whose reckonable weekly earnings are

below this prescribed amount.

The

Regulations also contain general provi-

sions relating to claims and payments and

include overlapping benefits provision

where a person is entitled to Health and

Safety Benefit and another social welfare

payment at the same time.

TORT

Occupiers' Liability Bill 1994

This Bill, as introduced by the Minister for

Equality and Law Reform and amended in

the Select Committee on Legislation and

Security, aims to amend the law relating to

the liability of occupiers of premises

(including land) in respect of dangers

existing on such premises for injury or

damage to persons or property while on

such premises by replacing the existing

common law rules.

TRANSPORT

European Communities (Merchandise

Road Transport) (Amendment) Regu-

lations 1995 (SI No. 67 of 1995)

These Regulations amend the format of

various affidavits which must be submitted

with an application for a Road Freight

Carrier's Licence.

The existing

Regulations with regard to good repute are

also amended. The Regulations came into

operation on 24 March 1995 in respect of

offences alleged to have been committed

or applications for the grant of a licence

duly received on or after that date.

European Communities (Road Passenger

Transport)(Amendment)

Regulations

1995. (SI No. 68 of 1995)

These Regulations amend the various affi-

davits which must be submitted with an

application for a Road Passenger Trans-

port Operator's Licence. The existing

Regulations with regard to good repute

and enforcement are also amended. The

Regulations came into operation on 24

March 1995 in respect of offences alleged

to have been committed or applications

for the grant of a licence duly received on

or after that date.