Fitzgerald, Alexis

Wednesday, 29 July 1970

Seanad Eireann Debate
Vol. 68 No. 16

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I have not been following as closely as I intended to and wished to the reports of the debates in the other House and I do not know what I have read or what I have not read, if the Minister could unde...More Button

Yes.More Button

The second question is that, administratively, it seems to me that this kind of relief is going to be very costly in so far as it is going to make the matter of raising assessments more complicated. ...More Button

Did I say after the 15th December? It should, of course, be after the 15th February. My concern is what we do after that in the matter of making available these revised reliefs, and, secondly, whethe...More Button

It is section 3.More Button

My point about administration did not relate to decimalisation but to the reduced relief. The inspectors making the assessments will have to give time for calculations to be made at the reduced rate...More Button

And I was led into a trap by the Minister's speech on Committee Stage in the Dáil.More Button

I take it the figures £900 and £2,000 appear in the regulations?More Button

I cannot find them in section 127 of the Income Tax Act.More Button

It has been indicated that they are the figures which will be included.More Button

I should like to support Senator Russell in his observations on this point. I deal with a fairly large factory. According to advice we are given, the factory could literally multiply its exports acc...More Button

I should like to know what is the purpose of this. Is it to deal with somebody who deposits sufficient money to get £70 free of tax which he does not disclose to anybody or is it to bring the industri...More Button

This section of the Income Tax Act of 1967 was the most welcome piece of legislation ever introduced for a struggling attorney. I should like to know how have the figures been worked out; what is the...More Button

I think it is pertinent for me to explain my views while we are discussing this section. For convenience, I wonder if it would be possible to discuss this section together with the following section.More Button

I am convinced that there was an excellent intent behind the original enactment of the provisions which it is here proposed to amend, but I want to place on record my view, based on very considerable ...More Button

Almost everything I wanted to say has been said already. I agree with the point of view which has been put forward by the Senators who spoke on this section. I do not agree with Senator Nash. I thi...More Button

At 2 (a) or 2 (b).More Button

You are only the principal if you are a contractor carrying out a contract under a construction contract.More Button

I pin my faith to subsection (11) which gives the Minister the power to fix the date on which this comes into operation. It is conceded from all sides of the House that any evasion there may be must ...More Button

On that point I would support the Senator. No one in this House would wish for legislation that would exclude tax evasion but before bringing in this measure I would urge the Minister to examine some...More Button

I do not know whether this point was made in the other House, but does this take in the case of a sale by way of long lease?More Button

May I ask why not?More Button

If you have a case where the vendor is a lessee who is assigning his interest in a lease, does that count?More Button

Does this mean, in fact, in practical terms that the allowance is going to be available only to a person who acquires the entire interest of the vendor and, in effect, any relationship of lessor and l...More Button

It seems one cannot run an industrial estate unless one is able to secure a relationship with each particular person who acquires a factory where he will conform to general requirements with regard t...More Button

I am assuming they are the first occupiers in every case.More Button

Not unless the word “sale” includes “demise by way of lease”.More Button

This point has been made in the Dáil. I am ready to be corrected. My point relates to subsection (3). I am not clear on the effect of a three-partner partnership where three partners become two. I...More Button

In Britain there is an option in all circumstances whether it be a two-partner operation or three, four or five, for the continuing partner to opt not to have a discontinuance, but there has been a fa...More Button

Section 62 of the Income Tax Act.More Button

It has a similar effect.More Button

I am absolutely at a loss to see how evasion can result from death. Section 62 of the Income Tax Act before me makes this exception where a trade is carried on by a single individual and is discontin...More Button

This, I take it, is designed to cut out the practice of buying companies with losses forward. I do not know whether I am correct in stating this.More Button

This has given a good deal of concern in the legal profession as to the results on those cases where you have a genuine situation where a rescue operation is envisaged, where you have a lot of debts ...More Button

There is a real weakness in this section if I read it correctly in relation to section 20. This is designed to provide relief for persons who die or go out of professions at particular ages. Assuming...More Button

The point I am about to make has been made already and I hope I am not being repetitious. I refer to section 26 (1) which applies the charge to all sums arising from the carrying on of the trade or p...More Button

Yes, in subsection (2), line 4.More Button

My observations will be much briefer than they would have been if the Leader of the House had not cajoled my Leader into terminating the debate tonight. I suggest that the Minister asks the Revenue C...More Button

Somebody in the Law Library misled me. Question put and agreed to. Sections 35 to 39, inclusive, agreed to. SECTION 40. Question proposed: “That section 40 stand part of the Bill.”More Button

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