asked the Minister for Finance if he will give a revised and up-to-date list of those securities which qualify for relief from estate duty under the Finance Acts, 1956 (section 21) to 1960, inclusive.
Written Answers. - Estate Duty: Securities Qualifying for Relief.
31.
The following is the information requested by the Deputy:—
|
Name of Company |
Description of issue |
|
The Abbey Clothing Co., Ltd. |
30,000 6% Cumulative Preference Shares of £1 each. |
|
A.C.E.C. (Ireland), Ltd. |
150,000 6% Cumulative Preference Shares of £1 each. |
|
Arklow Pottery, Ltd. |
(i) 35,000 6½% Cumulative Preference Shares of £1 each. |
|
(ii) 5,000 6½% “A” Cumulative Preference Shares of £1 each. |
|
|
(iii) 130,000 Ordinary Shares of £1 each. |
|
|
(iv) 10,000 “A” Ordinary Shares of £1 each. |
|
|
Baker, Wardell & Co., Ltd. |
30,000 5% Cumulative Preference Shares of £1 each. |
|
Barrow Milling Co., Ltd. |
(i) 18,000 6½% Cumulative Preference Shares of £1 each. |
|
(ii) 12,000 Ordinary Shares of £1 each. |
|
|
(iii) 10,000 “A” Ordinary Shares of £1 each. |
|
|
Batchelors, Ltd. |
(i) £60,000 5½% Cumulative Preference Stock. |
|
(ii) £250,000 Ordinary Stock. |
|
|
Blackwater Cottons, Ltd. |
1,000,000 Ordinary Shares of 5/- each. |
|
Bolands, Ltd. |
(i) £75,000 6% Cumulative Preference Stock. |
|
(ii) £390,000 Ordinary Stock. |
|
|
(iii) 5% Mortgage Debentures of £10 each. |
|
|
Bowater Irish Wallboard Mills, Ltd. |
300,000 Participating Preference Shares of £1 each. |
|
Bradmola Mills, Ltd. |
(i) 100,000 7½% Cumulative Preference Shares of £1 each. |
|
(ii) 300,000 Ordinary Shares of 5/- each. |
|
|
Braids Ltd. |
(i) 60,000 Ordinary Shares of £1 each. |
|
(ii) 20,000 6% Cumulative Preference Shares of £1 each. |
|
|
Browne & Nolan, Ltd. |
£140,000 6% Cumulative Preference Stock. |
|
Carroll, P. J. & Co., Ltd. |
(i) £400,000 6% Cumulative Preference Stock. |
|
(ii) £774,000 Ordinary Stock. |
|
|
(iii) £300,000 4½% Unsecured Loan Stock. |
|
|
Cement, Ltd. |
(i) 4% First Mortgage Debenture Stock. |
|
(ii) £200,000 6½% Cumulative Preference Stock. |
|
|
(iii) £800,000 5½% Second Cumulative Preference Stock. |
|
|
(iv) £1,200,000 Ordinary Stock. |
|
|
Clarnico-Murray, Limited. |
22,825 5½% Cumulative Preference Shares of £1 each. |
|
Clondalkin Concrete, |
(i) 200,000 Ordinary Shares of £1 each. |
|
(ii)100,000 5% Cumulative Preference Shares of £1 each. |
|
|
Clondalkin Paper Mills, Ltd. |
£500,000 Stock (units of 5/-each). |
|
Comhlucht Siúicre Éireann, Teoranta. |
(i) 4% Guaranteed Debenture Stock. |
|
(ii) 500,000 6% Cumulative Preference Shares of £1 each. |
|
|
Crean, James & Son (1936),Ltd. |
(i) 45,000 6% Cumulative Preference Shares of £1 each. |
|
(ii) 70,000 Ordinary Shares of 10/- each. |
|
|
The Dickens Leather Company, Ltd. |
(i) £20,000 6½% Cumulative Preference Stock. |
|
(ii) £75,000 Ordinary Stock. |
|
|
Dock Milling Co., Ltd. |
75,000 6½% Cumulative Preference Shares of £1 each. |
|
Donegal Bacon Co., Ltd. |
23,000 Ordinary Shares of £1 each. |
|
Ever Ready (Ireland), Ltd. |
(i) 20,000 6% Cumulative Preference Shares of £1 each. |
|
(ii) 320,000 Ordinary Shares of 5/- each. |
|
|
Fry-Cadbury (Ireland), Ltd. |
250,000 5% Cumulative Preference Shares of £1 each. |
|
Fullers (Ireland), Ltd. |
100,000 4½% Cumulative Preference Shares of £1 each. |
|
General Textiles, Ltd. |
(i) 365,000 Ordinary Shares of £1 each. |
|
(ii) 200,000 5% Cumulative Preference Shares of £1 each. |
|
|
Goodbody, J. & L.F., Ltd. |
(i) £600,000 Ordinary Stock. (ii) £245,000 6% Cumulative Preference Stock. |
|
Goulding, W. & H. M., Ltd. |
(i) £1,190,700 Ordinary Stock. (ii) £440,000 6% Preference Stock. |
|
Greenmount & Boyne Linen Co., Ltd. |
(i) £60,188 5½% First Cumulative Preference Stock. |
|
(ii) £80,000 5½% Second Cumulative Preference Stock. |
|
|
(iii) £120,000 Ordinary Stock. |
|
|
Gypsum Industries, Ltd. |
200,007 5% Cumulative Participating Preference Shares of £1 each. |
|
Halliday, John & Son, Ltd. |
£282,333 Ordinary Stock. (ii) £30,000 6% Cumulative Preference Stock. |
|
Hammond Lane Foundry Co., Ltd. |
(i) 100,000 6% Cumulative Preference Shares of £1 each. |
|
(ii) 250,000 Ordinary Shares of £1 each. |
|
|
Harringtons & Good-lass Wall, Ltd. |
15,000 7% Cumulative Preference Shares of £1 each. |
|
Ideal Weatherproofs, Ltd. |
370,196 Ordinary Shares of 5/- each. |
|
Independent News-papers, Ltd. |
(i) £200,000 7½% Cumulative Preference Stock. |
|
(ii) £275,000 “B” Ordinary Stock. |
|
|
The Insurance Corporation of Ireland, Ltd. |
125,000 shares of £1 each. |
|
Irish Aluminium Co., Ltd. |
(i) 20,000 6½% Cumulative Preference Shares of £1 each. |
|
(ii) 60,000 Ordinary Shares of £1 each. |
|
|
The Irish Dunlop Co., Ltd. |
(i) £300,000 6% Cumulative Preference Stock. |
|
(ii) £150,000 “B” 6% Cumulative Preference Stock. |
|
|
(iii) £1,036,875 Ordinary Stock. |
|
|
(iv) 3½% First Mortgage Debenture Stock. |
|
|
The Irish Glass Bottle Co., Ltd. |
(i) £475,000 6% Cumulative Preference Stock. |
|
(ii) £475,000 Ordinary Stock. |
|
|
Irish Oil & Cake Mills, |
£300,000 Stock. |
|
Irish Pharmaceuticals, Ltd. |
18,375 “A” Shares of £1 each. |
|
Irish Ropes, Ltd. |
(i) 60,000 5% Cumulative Preference Shares of £1 each. |
|
(ii) 210,000 Ordinary Shares of £1 each. |
|
|
Irish Shoe Supplies (1946) Ltd. |
50,000 “A” Shares of £1 each. |
|
Irish Tanners, Ltd. |
(i) 100,000 6½% Cumulative Preference Shares of £1 each. |
|
(ii) 1,000,000 Ordinary Shares of 5/- each. |
|
|
Irish Wire Products, Ltd. |
(i) 55,000 6½% Cumulative Preference Shares of £1 each. |
|
(ii) 70,000 Ordinary Shares of £1 each. each. |
|
|
Irish Worsted Mills, Ltd. |
(i) £50,000 6% Cumulative Preference Stock. |
|
(ii) £75,000 “A” Ordinary Stock. |
|
|
(iii) £12,500 “B” Ordinary Stock. |
|
|
Jacob, W. & R. & Co., Ltd. |
(i) £150,050 “A” Ordinary Stock. (ii) £599,950 “B” Ordinary Stock. |
|
(iii) 200,000 6½% Second Preference Shares of £1 each. |
|
|
Jameson, John & Sons, Ltd. |
3½% First Mortgage Debenture Stock. |
|
Kapp & Peterson, Ltd. |
(i) 20,000 6% Cumulative Preference Shares of £1 each. |
|
(ii) £40,000 Ordinary Stock. |
|
|
The Killeen Paper Mills, Ltd. |
£391,600 Ordinary Stock. |
|
Lancegaye Safety Glass (Ireland), Ltd. |
96,000 6% Preferred Ordinary Shares of 5/- each. |
|
Leethams (Ireland), Ltd. |
(i) £65,448 Ordinary Stock. |
|
(ii) £23,544 6% Cumulative Preference Stock. |
|
|
Lincoln & Nolan Holdings, Ltd. |
(i) £100,000 5% Cumulative Participating Preference Stock. |
|
(ii) £200,000 Ordinary Stock. |
|
|
Maguire & Patterson, Ltd. |
(i) 57,700 Preference Shares of £1 each. |
|
(ii) £315,530 Ordinary Stock. |
|
|
Metal Products (Cork) Ltd. |
(i) 90,000 5% Participating Cumulative Preference Shares of £1 each. |
|
(ii) 600,000 Ordinary Shares of 5/- each. |
|
|
Midleton Worsted Mills, Ltd. |
100,000 4½% Cumulative Preference Shares of £1 each. |
|
Milford (Donegal) Bakery & Flour |
(i) 40,000 6% Cumulative Preference Shares of £1 each. |
|
Mills, Ltd. |
(ii) 40,000 Ordinary Shares of £1 each. |
|
Monaghan Leather Co., Ltd. |
(i) 20,000 7% Cumulative Preference Shares of £1 each. |
|
(ii) 40,000 Ordinary Shares of £1 each. |
|
|
The Newbridge Cutlery Co., Ltd. |
(i) 15,000 6½% Cumulative Preference Shares of £1 each. |
|
(ii) 240,000 Ordinary Shares of 5/- each. |
|
|
Padmore & Barnes (Ireland), Ltd. |
30,000 6% Cumulative Preference Shares of £1 each. |
|
Plunder & Pollak (Ireland), Ltd. |
(i) 533,333 “A” Ordinary Shares of 5/- each. |
|
(ii) 266,667 “B” Ordinary Shares of 5/- each. |
|
|
Polikoff (Ireland) Ltd. |
(i) 50,000 6% Cumulative Participating Preference Shares of £1 each. |
|
(ii) 200,000 Ordinary Shares of 5/- each. |
|
|
Power, John & Son, Ltd. |
(i) £200,000 Ordinary Stock. (ii) £600,000 “B” Ordinary Stock. |
|
Pye (Ireland), Ltd. |
(i) £200,000 Ordinary Stock. |
|
(ii) £100,000 5% Cumulative Preference Stock. |
|
|
(iii) £250,000 7% Redeemable Cumulative Preference Stock. |
|
|
Ranks (Ireland), Ltd. |
(i) 350,000 6% Cumulative Preference Shares of £1 each. |
|
(ii) 1,400,000 Ordinary Shares of 5/- each. |
|
|
Rawson, John & Sons (Ireland), Ltd. |
(i) 100,000 5% Cumulative Preference Shares of £1 each. |
|
(ii) £180,225 Ordinary Stock. |
|
|
Roadstone, Ltd.... |
(i) 50,000 5% Cumulative Preference Shares of £1 each. |
|
(ii) £491,507 Ordinary Stock. |
|
|
Rowntree-Mackintosh (Ireland), Ltd. |
(i) 75,000 5½% Cumulative Preference Shares of £1 each. |
|
(ii) 4½% Mortgage Debenture Stock. |
|
|
Salts (Ireland), Ltd. |
(i) 125,000 5% Cumulative Participating Preference Shares of £1 each. |
|
(ii) 175,000 “A” 5% Cumulative |
|
|
Preference Shares of £1 each. |
|
|
(iii) 375,056 “A” Ordinary Shares of 5/- each. |
|
|
Seafield Fabrics, Ltd. |
1,120,00 Ordinary Shares of 5/- each. |
|
Shield Insurance Co., Ltd. |
200,000 Ordinary Shares of £1 each (10/-paid). |
|
Sissons Brothers & Kierans, Ltd. |
30,000 6% Cumulative Preference Shares of £1 each. |
|
Slane Brick Co., Ltd. |
(i) 15,000 6½% Cumulative Preference Shares of £1 each. |
|
(ii) 10,000 Ordinary Shares of £1 each. |
|
|
Smithwicks Brewery (Holdings), Ltd. |
400,000 “B” Ordinary Shares of 5/-each. |
|
Smyth & Co., Ltd.... |
60,000 Ordinary Shares of £1 each. |
|
Solus, Teoranta... |
200,000 Shares of £1 each. |
|
Springs, Ltd.... |
(i) £20,000 6% Cumulative Participating Preference Stock. |
|
(ii) £45,016 “A” Ordinary Stock. |
|
|
Steel, F. H. & Co., Ltd. |
(i) 35,000 5% Cumulative Participating Preference Shares of £1 each. |
|
(ii)35,000 Ordinary Shares of £1 each. |
|
|
Sunbeam Wolsey, Ltd. |
(i) £500,000 6% Participating Preference Stock. |
|
(ii) £483,550 Ordinary Stock. |
|
|
(iii) 17,750 “A” Ordinary Shares of £1 each. |
|
|
Swift Brook Paper Mills, Ltd. |
£135,000 Ordinary Stock. |
|
Thom (Alexander) & Co., Ltd. |
(i) 27,600 7% Second Redeemable Preference Shares of £1 each. |
|
(ii) £69,000 6% Cumulative Preference Stock. |
|
|
(iii) £110,400 Ordinary Stock. |
|
|
(iv) £69,000 4½% Debenture Stock. |
|
|
Tonge, McGloughlin (Holdings), Ltd. |
113,892 6½% Cumulative Participating Preference Shares of £1 each. |
|
Torc Manufacturing Co., Ltd. |
336,500 Ordinary Shares of 5/- each. |
|
Unidare, Ltd. |
(i) £1,000,000 Ordinary Stock. |
|
(ii) £500,000 7% Redeemable Cumulative Preference Stock. |
|
|
Wallpapers, Ltd. |
(i) 35,000 6% Cumulative Preference Shares of £1 each. |
|
(ii) 35,000 Ordinary Shares of £1 each. |
|
|
Waterford Iron-founders, Ltd. |
(i) 35,000 6% Cumulative Preference Shares of £1 each. |
|
(ii) 66,000 “A” Ordinary Shares of 5/- each. |
|
|
Watson (Joshua) & Co., Ltd. |
£89,526 Ordinary Stock. |
|
Williams & Woods, Ltd. |
(i) 110,000 Ordinary Shares of £1 each. |
|
(ii) 100,000 6% Cumulative Preference Shares of £1 each. |
|
|
Woodington, J.H. Drogheda (1936), Ltd. |
(i) 50,000 6% Cumulative Preference Shares of £1 each. (ii) 200,000 Ordinary Shares of 5/- each. |