Take notice that with effect from 28th January 2003 when the Accountant of the Courts of Justice is making a payment out pursuant to a court order which predates 2nd October 2000 to a minor who has attained his majority the following arrangements will apply for the discharge of stamp duty and the issue of a cheque in respect of such payment.

1. The accountant will calculate the stamp duty payable on any cheque, deduct same from the funds in court and pay it to the Chief Clerk of the Dublin Metropolitan District Court.

2. The accountant will then post the cheque (less the amount of the stamp duty) to the solicitor who is on record for the payee.

Joseph Finnegan
President of the High Court
January 2003