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S.I. No. 194/1990 - District Court (Costs) (Amendment) Rules, 1990.
Table of Provisions (6)
Statutory Text (6 Articles)
1. These Rules may be cited as the District Court (Costs) (Amendment) Rules, 1990.
2. These Rules shall come into operation on the 25th day of July 1990 and shall be read together with all other District Court Rules for the time being in force.
3. The District Court (Costs) Rules, 1990 (
S.I. No. 67 of 1990
) are hereby amended by the insertion after Rule 3 of the following—
"3A. There shall be added to the costs awarded pursuant to Rule 3 any sum payable by way of value-added tax on such costs by the party to whom they are awarded where, and only where, such party establishes that such sum is not otherwise recoverable.
3B. There shall be added, by way of an additional averment, to each affidavit of debt prescribed by the District Court (Summary Judgment) Rules, 1963 (
S.I. No. 213 of 1963
) the following clause—
'Value-added tax is/is not payable by the Plaintiff on the costs of the within proceedings and any such value-added tax is/is not recoverable by the Plaintiff from the Revenue Commissioners.' "
4. The District Court (Costs) (Amendment) Rules, 1983 (
S.I. No. 173 of 1983
) are hereby annulled.
GIVEN this 29th day of June, 1990.
OLIVER A. MACKLIN,
Chairman
P. J. BRENNAN,
JOHN P. CLIFFORD,
JOHN GARAVAN,
SEÁN McMULLIN,
PAUL O HIGGINS,
SÉAMUS S. O CATHASAIGH
I concur in the making of the foregoing Rules.
Dated this 25th day of July, 1990.
RAY BURKE,
Minister for Justice.
EXPLANATORY NOTE.
These Rules amend the District Court (Costs) Rules, 1990 (
S.I. No. 67 of 1990
) and provide for the recoupment by successful parties of value added tax payable by them in respect of costs awarded to them in appropriate cases.
S.I. No. 194 of 1990.
DISTRICT COURT (COSTS) (AMENDMENT) RULES, 1990.
The District Court Rules Committee, in exercise of the powers conferred on them by
section 91
of the
Courts of Justice Act, 1924
,
section 72
of the
Courts of Justice Act, 1936
,
section 17
of the
Interpretation Act, 1937
(as applied by
section 48
of the
Courts (Supplemental Provisions) Act, 1961
) and
section 34
of the
Courts (Supplemental Provisions) Act, 1961
, do hereby, with the concurrence of the Minister for Justice, make the following Rules of Court—