Finance Act, 1998

Tax clearance for criminal legal aid scheme.

132.—The Criminal Justice (Legal Aid) Act, 1962 , is hereby amended, in section 10(1), by the addition of the following after paragraph (c):

“(d) (i) a requirement that a solicitor who has notified a county registrar in accordance with the Criminal Justice (Legal Aid) Regulations, 1965 ( S.I. No. 12 of 1965 ), of his willingness to act for persons to whom legal aid certificates are granted must, when required to do so by the Minister, furnish to the County Registrar a certificate issued by the Collector-General (within the meaning of section 851 of the Taxes Consolidation Act, 1997 ) in respect of that solicitor certifying that he has complied with all the obligations imposed on him by the Tax Acts, the Capital Gains Tax Acts and the Value-Added Tax Act, 1972 , and the enactments amending or extending that Act (and any instruments made under those Acts) in relation to—

(I) the payment or remittance of the taxes, interest and penalties required to be paid or remitted, and

(II) the delivery of returns,

(ii) a requirement that a barrister, the willingness of whom to act for persons to whom legal aid certificates are granted has been notified to the Minister by the General Council of the Bar of Ireland in accordance with the Criminal Justice (Legal Aid) Regulations, 1965, must, when required to do so by the Minister, furnish to the Minister a certificate issued by the Collector-General (within the meaning of section 851 of the Taxes Consolidation Act, 1997 ) in respect of that barrister certifying that he has complied with all the obligations imposed on him by the Tax Acts, the Capital Gains Tax Acts and the Value-Added Tax Act, 1972 , and the enactments amending or extending that Act (and any instruments made under those Acts) in relation to—

(I) the payment or remittance of the taxes, interest and penalties required to be paid or remitted, and

(II) the delivery of returns,

(e) the conditions that must be satisfied before a certificate referred to in paragraph (d) of this subsection may be issued by the Collector-General (within the meaning aforesaid),

(f) matters consequential on, or incidental to, a requirement or condition prescribed under paragraph (d) or (e) of this subsection (which may include a provision enabling the deletion from any list kept pursuant to regulations under this subsection of the name of a solicitor or barrister who has failed to comply with a requirement prescribed under the said paragraph (d)).”.