The Law and Older People: A Handbook for Service Providers

The Law &
Oder Peope:
A Handbook for Service Providers
National Council on Ageing and Older People
Report No. 51

vi
-importance it will, I believe, oftcn indic'lte the existence of a Iq.';al sbm [() a p,rnicular
problem which would not, without knowledge of its comcms, ha'T heen 'lpparem_
For lawyers, manv of whom ,,"ill of course be aware of the legal provisions in\'o"-ed in this
publication, it still represents an extremely valuable guide and signpost to a remarkably
comprehensive collection of legal prm-isions_
The publication of this Handbook. which in eantem and style is so 'user-friendly" is vet
another significant contribution by the National Council on Ageing and Older People to
the interests of older people. I welcome it and hope with confidence that it will enjoy the
reception and use which it clearly deserves.
The Honourable Mr Thomas A Finlay
Contents
Foreword
Introduction
Chapter 1
1.1
1.2
L3
1.4
1.5
1.6
1.7
1.8
1.9
LID
1.11
1.12
1.13
1.14
1.15
LI6
1.17
1.18
1.19
1.20
Chapter 2
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
Enforcing Legal Rights
Introduction
How the law is made
Limits on Government's powers to make laws
European Union legislation
The courts
] udicial review
Constitutional challenge
Representation in COUrt
Other legal people
Lcgal aid
The Ombudsman
The Data Protection Commissioner
The Information Commissioner
Garda Complaints Board
Enforcing EU rights
Complaints about solicitors
Imernational law
International charters, resolutions, declarations
Voluntary organisations and citizen information
Further Information
The Older Citizen
Introduction
Age discrimination
Voting and political rights
] ury service
Driving licences
Passports
Citizens of the European Union
Further Information
v
6
6
8
8
9
11
11
12
12
13
15
16
17
17
18
18
19
19
22
23
26
26
26
28
29
30
30
32
vii

24
European Parliament Office in Ireland,
European Union I-louse, 43 Molesworrh
Street, Dublin 2.
Tel: (01) 605 7900
European Courr of Human Rights,
Council of Europe, 67006 Strasbourg,
France.
European Ombudsman,
1 Avenue du President,
Roberr Schuman BP 403,
F-67001 Strasbourg, Cedex, France.
Tel: (0033) 38817 400 I
Free Legal Advice Centre (FLAC),
South William Street, Dublin 2.
Tel: (01) 679 4239
Garda Sfochana Complaints Board,
Block 1, 5th Floor, Irish Life Centre,
Lower Abbey St, Dublin I.
Tel (01) 872 8666
General Council of the Bar of Ireland,
Law Library, Four Courts, Dublin 7.
Tel: (01) 873 5689
Independent Adjudicator,
Pembroke St, Dublin 2.
Tel: (01) 662 0457
Law Society of Ireland,
Blackhall Place, Dublin 7.
Tel: (01) 871 0711
Legal Aid Board,
E n for c i n g Leg a I Ri g h IS
St Stephen's Green House, Earlsfort
Terrace, Dublin 2.
Tel: (01) 661 5811
National Social Service Board,
7th Floor, Hume House, Ballsbridge,
Dublin 4.
Tel: (01) 605 9000
Office of the Ombudsman,
18 Lower Leeson St, Dublin 2.
Tel: (01) 678 5222
Office of the Dara Protection
Commissioner,
Block 4, Irish Life Centre, 'Ellbot St,
Dublin 1. Tel: (01) 875 8544
President of the European Parliament,
L-2929, Luxembourg. 'l"el: (00352) 43001
Secretary General, Commission of the
European Community,
rue de la Loi 200, B-1 049 Brussels,
Belgium.
Tel: (0032) 299 1111

32
2.8 Further Information
Reading Material
Books and Leaflers
Pierse, R., Roar! Tmffir Laill'
(Butterworths, 1995)
hiformatioll for l'Dten ill'it/; Distlvilities
(leaflet published by Department of
Environment and Local Government)
Legislarion
EC Regulation 1612/68
EC Regulation 1251/70
Elecroral Acts
Juries Act, 1976
Road Traffic Acts
Useful Addresses
......................................................................................
Passport Office,
Seranta Centre, Molesworth Street,
Dublin 2.
Tel:( 01) 679 7600
Department of the Environment and
Local Government,
Custom House, Dublin 1.
Tel: (01) 679 3377
Organisarions for older people
Age Action Ireland,
30-31 Lower Camden Street, Dublin 2.
Tel: (01) 4756989
.\ge & Opportunity,
The Older Citizen
St .Ioseph's Building, Marino Institute of
I':ducation, Griffith Avenue, Dublin 9.
Id: (01) 873 0570
Federation of Active Retirement
Associations,
Shamrock Chambers,
59- 61 Dame Street, Dublin 2.
Tel: (01) 679 2142
Friends of the Elderly,
25 Bolton Street, Dublin l.
Tel (01) 873 1855
Irish Association of Older People,
Room G02, University College,
Earlsfort Terrace, Dublin 2.
Tel: (01) 4750013
Irish Senior Citizens' National
Parliament,
56 Parnell Square West, Dublin J.
Tel: (01) 878 2541
National Federation of Pensioners
Associations,
32 Parnell Square, Dublin 1.
Tel: (01) 878 2541
Retirement Planning Council of Ireland,
27- 29 Lower Pembroke Street, Dublin 2.
Tel: (01) 661 3139
ALONE,
1 Willie Berminghan Place, Kilmainham
Lane, Dublin 8.
Tel: (01) 679 1032

60
Associarion usually tries to solve rhe
problem informally. Ir operates a legal
service for a small fee and also publishes
the Consumer Choice magazine.)
Office of the Director of Consumer
Affairs,
4-5 Harcourt Road, Dublin 2.
;'reI (Ol) 402 5500
Th( Older Consumer
"iational Standards Authority of Ireland,
Forbairt, Glasnevin, Dublin 9.
Tel: (01) 3370101
(The authority monitors standards for
commercial products.)
The Ombudsman for the Credit
Institutions,
8 Adelaide Court,
Adelaide Road, Dublin 2.
Tel: (Ol) 478 3755

emplovers and trade unions and chaired
by an independent chairperson. Despite
its title. the L,tbour Court is not really a
'COUrt' in the legal sense and. except in
relation to employment equality
legisla:ion, its decisions are not Ieg'llly
binding. Emplovment disputes which
cannot be resolved by the Conciliation
Officers of the LRC may be heard by the
Labour COUrt which issues a non-binding
recommendation. In general. both parties
must agree to the Labour Court hearing
the dispute. Howevet, if borh parties do
nOt agree, the employees may refer the
matter to the Labour Court prm'ided that
they agree co be bound by the Court's
decision.
5.11.2 Rights Commissioner
Service
There are currently five Rights
Commissioners who operate under the
auspices of the Labour Relations
Commission. The Rights Commissioners
have a role in industrial relations and in
implementi ng protective legislation.
In their industrial relations role. they may
hear complaints in relation to individual
disputes on any aspect of emplovment.
They attempt co arrive at an agreed
solution between the parties and, if this
cannot be achieved, may issue a
recommendation. This recommcnchltion
is nOt legally binding and may be 'tppe'tled
to the Labour Court by either partv.
The Rights Commissioners also deal with
disputcs under che various protcctive
legislation measures - unfair dismissals,
payment of wages, etc. Their
recommendations in this area are legally
binding but may be appealed co the
Emplo\"lnent Appeals Tribunal (see
68 ElI1p!o:r Jllt'lIl
below). Determinations in relation co
working time may be appealed co the
Labour Court.
In general the hearings by the Rights
Commissioners are held in private and are
very informal; the focus is on reaching an
agreement between the parties, if at all
possible.
5.11.3 Employment Appeals
Tribunal
The Emplovment Appeals Tribunal
(EAT) is a tripartite budy consisting of
represcntatives of empluyers and trade
unions and chaired by a legally qu,tlified
chairperson. The EAT' hears cases in
relation co unfair dismissals, redundancy,
Ininimu1l1 notice, terms of elnployment,
employer's insolvencv, payment of wages,
part-time workers' legislation and the
transfcr of undertakings leg.islation.
The proccdures involved in bringing a
claim co the EAT vary slightly depcnding
un the legislation involved. [nformation
can be obtained from the secretariat of
the EAT which is based in the
Department of Enterprisc, Trade and
Employment.
The hcarings before the EAT are
generally quite formal and legalistic
although the Tribunal does attempt to
take account of the difficulties faccd by
people who are not represented by a
lawyer or a union official. The state legal
aid system is nor available for cases
beforc the EAT
Dccisions of the EA' I' may be appealed
Iw cither party to the Circuit Court (in
the case of the unfair dismissals) or to the
High Court in all other cases.
5.12 Further Information
Reading Material
Books and Leaflets
Higg;ins and Keher, };){(I' Righ/s a/m"l
(Instirutc of Public Administration. 1994)
l\leenan, E, \\/Jli'illg ll//hill/he Law' (Oak
Tree, 1994),
The Department of Enterprise, Trade
and Employment produces a Gllide /0
l.abollr f.afP) as well as booklets and
leaflets on the different pieces of
legislation.
Legislation
Anti-Discrimination (Pay) Act, 1974
Employment Equality Act, 1977
(Employment Equality Bill, 1997 - nOt
yet enacted)
Industrial Relations Acts
Minimum Norice and 'terms of
Employment Act, 1973
Organisation of Working Time ACt, 1997.
Payment of Wages Act, 1991.
Protection of Employees (Employers
Insolvency) Act, 1984
Redundancy Payments Acts, 1967 co 1991
Safety, Health and \;Velfate at Work Act,
1989
Terms of Employment (Information) Act,
1994
Transfer of Undertaking Regulations,
1980
\ nfJir J)j""llli."''';;lh .\l'l;-', Iq;; III \qq.;
Thl...·rL· is ;1]..,11:1 UI1!2.L' (If k,\,j"LIIIPIl
l'!l\'L'ring ,,\KTiric ;lrC:IS. ";111.:11 ;\" the \liIlL"S
and

11
,! i'
!!
70 Employment

,
i
r
i
1I ! I:
92
6.15 Further Information
Reading Material
Guides ete
Gllide to Sorial Welfare SerC'i,,'s
(Dcpartment of Social, Community and
Family Affairs)
Guidelines on Supplell/mtar)' 110Ifa/l?
Allowance Exceptional Need, PaYlIlellts
(Department of Social, Community and
Family Affairs)
Entitlements for the Over 60s (National
Social Service Board, 1997)
The Department of Social, Community
and Family Affairs publishes an extensive
range of information leaflets on all aspects
of the social welfare system.
Legislation
State Income Support
Social Welfare (Consolidation) Act 1993
and the Social Welfare Acts of subsequent
years.
There are also a large number of
Statutory Instruments dealing with the
detailed provisions.
Useful Addresses
Department of Social, Community and
Family Affairs,
Pension Services Office,
College Road, Sligo.
Tel: (01) 874 8444 or (071) 69800
Chief Appeals Officer,
Social Welfare Appcals Office,
D'Olier House, D'Olier Street,
Dublin 2. Tel: (01) 6718633

102
In general. insurance companies are not
responsible for the actions of
independent brokers. There are certain
legislative controls on the activities of
brokers, particularly in the area of
bonding (guarantees in case the broker
becomes insolvent.) Insurance
conlpanies are also not, generally
speaking, responsible for the actions of
non-broker third parties such as travel
agents and financial insti(Utions in
relation to the selling of insurance
policies. Nor, in general. are insurance
companies under any obligation to
disclose that commission is ro bc paid ro a
seller of policies, or tbc Ievcls of
commission involved.
In rclation to savings and il1\'cstment
policies, it is commonplace f'lr the
company or person involved in the sale to
provide projections of fu(Ure
performance. The !IF guidelines set OLlt
specific provisions with regard to what
should be included in these projections.
In particular, projections should include a
statement to the effect that past
performance may not be a reliable guide
to futme returns which are dependent on
fLlture investment conditions, and
policyholders must be warned that unit
prices can go down as well as up. In thc
case of a regular premium
saving/investment policv. advcrtising
material should include a clear statement
that in the early years the cash or
surrender value of the policy is likely to
be less than the premiums paid.
In a situation where a sales person has
misrepresented the policy, the
policyholder may have a legal claim if he
or she has lost financially as a result. As
we have seen above, the company is
gcncrally responsible in relation to
misrepresentation by its employees or
tied agents but is not responsible in
relation to independent brokers or other
third partics.
The Ill' guidelines set out a number of
provisions in relation to the sale of life
assurance policies. l-'hey state that it
shall be an overriding obligation on an
insunlnce sales person to conduct
business with the utmost good faith and
integrity. In particular, a sales person
should generally make a prior
appointmcnt to call to a potential
policyholder. Unsolicited or unarranged
calls should be made at a time likely to
be suitable to the prospective
policyholder.
Sales persons are required to ensure that
as far as possible the policy proposed is
suirable ro rhe needs and not beyond the
resources of the prospective policyholder.
They are also required to give advice onIv
on those matters in which they are
competent to deal and to seck or
recommend other specialist advice if this
seems appropriate. The sales person
should explain all the essential provisions
of contracts which arc being
recommcnded so as to ensure that as far
as possible the prospective policyholder
understands what he or she is committing
him self or herself to. The sales person
should also draw attention to any
restrictions applying to the policy and,
where the policy is intended to be a long­
term onc, ensure that the prospective
policyholder is aware of the effects of
early discontinuance or surrender. Where
the prospective policyholder already has a
policy, the sales person should not
attempt to persuade him or her ro cancel
{)("('Uj)fI/iOl/fI! fllld Per.I·Ollfl! Pe)J.I·ioIIJ find !nsllrl/II('('
the existing policy in favour of new
policies unless the former policies arc
clearly unsuited to the person's needs.
In savings and investnlcnt policies, it is
generally the case that in an initial period
the premiums paid by the policyholder
arc not invested on his or her behalf.
This is somewhat euphemistically
rcferred to by the insurance companies as
a 'nil allocation period' or a 'unit
attribution suspense interval'. The
period involved varies from policv ro
policy (generally onc ro two vears), the
details of which arc set out in the policy
concerned. 'There is no general
obligation on companies to draw this to
thc attention of policyholders and in the
past it has not been their practice ro do
so. However, an increasing number of
companies arc now doing this.
EfTcctively, premiums paid in this initial
period are taken by the company to cover
the set-up costs of the policy, the
p,ryment of c0l11lnissions, and a
contribution towards to\vards C0l11pany
profits.
7.7.3. / COII/pletillg the jJrojJo.wljrJl'lIl
Where a person decides ro take out an
insurance policy', he or shc is usually
required to complete a proposal form. In
somc cascs, such as life assurance, the
proposal form is generally very det"iled.
In other cases. such as travel insurance,
the proposal form may be verI' brief or
the person may be provided with
insurance without having to c0l11plcte
additional documentation. It is
increasingly the case that insurance
compan.es provide certain types of
insuran-:c by way of a phone conversation
without any,written proposal form.
In many cases the proposal f')fm is
completed Iw the sales person and is
simply signed bv the proposer. It is
important for the proposer to read
through the proposal form. The proposer
should also ensure that it has been
completed accurately. An employee of
the company or a tied agent is responsible
for ell1\' mistake made in relation to the
completion of the form. They are not, of
course, responsible for any false
statements sopplied by the proposer.
Insurance companies may be responsible
for the actions of certain independent
brokers (insmanee agents who place
business with four or fewer insurance
companies) when, in completing a
proposal form, the broker completes in
his or her own hand or helps the proposer
to complete a proposal of insurance.
7.7,3,,! Dllt)' ofdisr!oslIre
There is a dmy on a person making a
proposal to disclose any material
informarion to the insurance company.
\Literial information is any information
which a reasonable insurer would want to
take into account in deciding \vhethcr or
not to insure the person and whether or
not to charge a higher than normal
premium. It is very important that full
disclosure should be made at this stage as
the insurance company may subsequently
repodiate the policy if it discovers that
material information has not been made
kno\\'n.
The 11 F guidelines provide that if a
proposal form calls for disclosure of
material facts, a statement should be
included in the declaration or should be
prominently displayed elsewhere on the
{)(('1fjJ(l/i{)I!(I! fll!d Ptrsol!(l! Pl')JsioIlJ (11Id /oIl,\""r(II/('(' 103

108
Occupational and Personal Pensions and Insurance

entitled to inspect thcse accounts and any
documents relating to the assets of the
trust insofar as they relate ro his or her
interesr in rhe trusr property.
The trusree must acr personally and
should not delegate fiduciary
responsibiliries.
An individual in a fiduciary position
should never put himself or herself in a
siruation where a potential contlict of
interest may arise. An extension of this
principle is that a trustee, as a general
rule, should never profit from that
position unless the trust instrument
expressly authorises that the trustee be
remunerated or benefited in some wav.
Clearly where the trust instrumcnt
provides for payment for thc services of
the trustee the intention of the setrlor is
respected and no breach of duty arises if
the terms of the trust are strictly applied
in regard to this remuneration. '1'he cOllrt
also has jurisdiction to make pa)'menrs to
the trustee from trust funds or (() alter
express provisions in trust funds in
exceptional circumstances. A trustee can
negotiate terms of remuneration with the
beneficiaries provided they are legallv
competent. Whcre a trustee is a solicitor
who acts for himself or herself or fellow
trustees in litigation relating to the trust,
then that trustce is entitled (()
remunetation for professional services.
8.5.7.1 POle'tlS ofIms/res
A number of basic powers are conferred
on trustees by statute to augment powers
conferred by the trust instrument. These
statutory powers include the following:
\Vhere there is a pOlexr ofsale under
the trust instrument, the trustee(s) has
the power ro sell thc property either
by auction or by private contract, in
whole or in part.
Trustees arc clnpowcrcd to use trust
inC0l11C towards the JIJ{,ill!Cllllllfl' or
edum/ioll of infant beneficiaries wherc
the property is held on trust for an
infant beneficiary for life.
There is a statutory pole'er of'
adf){f)lcemell! from trust capital with thc
approval of the court where an
application is made by tbe child's
guardian.
'T'here is a pOill'er to illJure against loss
or damage by fire to an amount not
exceeding i of the full valuc of thc
property where the trustees afC nor
undcr a duty to convey trust propertv
upon tequest.
t;.S.8 Liability of a trustee
A trustee is strictly liable for breach of
trust if he or she fails to do what is
required of him or her as trusrec or if he
or she acrs ourside the powers under rhe
trust. If ir can be established rhat loss has
been incurred bv rhe beneficiaries and
that this loss has ariscn as a result of an
impropcr act or failure (() act on thc parr of
the trustee, then the affectcd beneficiaries
will be entitled to scek damagcs from thc
trustee. \Vhcre t\\'o or 1110re trLIS(t:CS arc
involved in a breach of ttust each trustec
is liable in rcspect of all of the loss evcn
where they are not all cqually at fault.
8.6 Wards of court
An application may be madc to makc a
person a 'ward of court' if that person h'IS
become incapable of managing his or her
affairs and is of unsound mind. A
committee of thc pcrson (who may be
one or more people) is crcated to deal
w·ith the persooal affairs of the ward while
a committee of the estate can be cteated
to dcal with the ward's business interests.
Thc fact that the application is made
without that person having any say in the
cOllrt'S determination is \vhat
distinguishes the wardship jurisdiction of
the court from the other Icgal
mechanisms used to respond to an older
persoo's incompetency. Unlike the other
mechanisms referred to above, a person
can onh: be made a \yard of COllrt once
incompctent and the wardship ceases if
that person subsequentlY becomes
competent.
Thc Wards of Courts Office, which
processcs all ward of court applications,
deals with some Z,OOO cases of wardship
on an ongoing basis (of which some 30
per cent involve people sulTering from
dementia or other illnesses affecting
mental capacity).
t;.6.1 The procedure
Thcre are a number of different
procedures by which a person may be
madc a ward of court. The following are
the most important.
S.Ii./.1 Selfioll IS !J}'oINI/Jn'
The most frcquently used method of
making a person a ward of court is under
s. lS of the Lunacy Regulation (Ireland)
Act 1K71. A petition is madc to the High
Court. i\ledical cvidcnce must be
provided from two medical doctors and a
medical visitor that thc prospective ward
is lI1eapable of managing himself or
herself and hi, or her affairs and the court
must be satisfied that this evidence has
hcen communicated to the prospective
ward. If the court is satisfied with all of
the evidence, a committee is then
appointed to manage the ward's affairs.
The application is made by way of
petition which seeks an inquiry as to the
soundness or otherwise of the prospective
watd's mind. The form of the petition is
set out in the Rules of the Superior
Courts.
The petition should be setved on the
prospective ward. The prospective ward
can object to the inquiry or demand that
it be held before a jury. All such
objections should be made within seyen
days of service of the petition. In order to
object, a notice of objection bearing thc
signature of the proposed ward, which
should be attested by an independent
solicitor, is filed in the Wards of Court
Office.
'lite illqllirv order
Once the petition is lodged with the two
medical reports in the Wards of Court
Office, the Registrar submits the petition
to the Judge. The Judge can then make
an inquiry order in his or her private
chambers (without the necessity to
appear in court) if he or she deems fit. As
a result of this order being made, the
Registrar's L!oc[()r, known as the 'medical
visitor', examines the prospective ward
and prepares an indcpendent medical
report for thc bencfit of the Judgc aod
Registrar. This rcport is confidential.
Where the proposcd ward has objected to
the petition, the inquiry may bc held
beforc a jury. The Rcgistrar sometimcs
directs that both sides exchangc medical
aflldavits and the parties decide
themsclves whether they wish to call
witnesses at the hearing. Once all the
124 ,11 {/ 1/ 1/ j!, ill,:!. Fill rl 1/ I i (/ I (/ 11 d P (' r J (J If If I :\ I/ I1 i 1'-' h I' JI J 11 (' iI I) I1 r i I I1 r (' d 1/ (/ 11 (I ,::. ill. ,::. F I 11 (I !I ( i (/ / {/ 11 d PI''' J (j !1 {{ I .1 If (/ i r :i:"" h r' 11 I 11 r (/ /) (/ r i I (/ I f tI 125

8.9 Further Information
Reading Material
Books and Articles
Aldridge, '1:, POli''I'I:r o(,ltton/(\,
(Longman Practitioner Series, 1991)
Costello, J., 'Wards of Court - A general
guideline of the procedures involved',
(1993) Gazette 143
Delany, H., Equity alld the Law of Tn/sts ill
Ireland (Roundhall Sweer & Maxwell,
1996)
Keane, Equity and the Law of Tntsts ill the
Republic ofIreland (Butterworths, 1988)
Wylie, JCW, Irish LandLaw
(Professional Books Ltd, 1986)
Legislation
Lunacy Regulation (lrcland) Act, 1871
Power of Attorney Act, 1996
Serrled Land Act, 1882
Social Wclfare (Consolidation) Act, 199"
Rules of the Superior Courts, 1986
Statute of Frauds (Ireland), 169.'
Succession Act, 196.'
Trustee Act, 1893
Useful Addresses
Registrar of the Ward of Courts,
Four Courts, Dublin 7.
Tel: (01) 872 5555
130 Monagi11g Financial and Person.ol Affairs when Incopacitofi?d

9.6.1.1 Who is elltit/erli'
The conditions for qualifying for
treatment benefits have changed a
number of times in reccnt years and arc
now extremely complex. Any person who
has paid PRSI or is the dependent spouse
of a person who is paying or has paid
PRSI should apply.
Basically. in order to be entitled to
treatment benefit, one must satisfy the
contribution requirements. AnI' person
who is entitled to treatment benefit at
age 60 retains the entitlement for life. A
dependent spouse of a qualified person is
also covered and retains that cover after
the death of the qualified person.
9.6.1.2 COlltriblltioll ClJIlrlitiolls
In order to qualify for treatment benefit a
person aged over 25 must have:
paid at least 260 contributions (5
years) at some stage from the date of
entry into employment (self­
employed and public service
contributions do not count). A person
who reached the age of 66 before 1
October 1987 need only h,ne 156 paid
contributions and a person who
reached the age of 66 before 6 .J uly
1992 need only have 208
contributions; and
at least 39 paid or crcdited
contributions in the tax year which
ended before the calendar year in
which the claim is made
at least 13 weeks' paid contributions
in a recent year. This does not apply
to people who reached the age of 66
before 6 .J uly 1992 nor to people in
receipt of pre-retirement allowance,
retirement pension, invalidity
pension. carcr's allowance, long-ternl
unemplovment assistance or long­
term disabili[v benefit.
9.6.1.3 Elltit/Nllmts
In the case of dental benefit, oral
exanlinations, scalings and polishing are
free of charge. ]-]owever, the patient mus[
pay a proportion of the cost of most other
treatments. For people with earnings of
less than £35,000 a year the Department
negotiates a fixed cost; the patient muse
pay 30 per cent of [his fixed cost in [he
case of exuac[ions and fillings and SO per
cent in [he case of demures. For other
trea[mems, [he Department pays a fixed
amount and [he patient pavs [he orher
charges levied Iw [he demise. For people
earning over £.,5.000, [he Departmem
pays a fixed amoum for all treatmems and
[he patient must pay [he rese.
Free eye rests arc provided under [he
op[ieal benefic sehcme. Cereain [ypes of
glasses are provided free of charge bu[
only a proportion of [he eos[ of more
expensive glasses, repairs and comae[
lenses is met by [he Department.
The Departmem pays up to half [he cost
of a hearing aid, up to a se[ maximum and
up (() half [he cost of repairs.
9.6.1.4 Claims
Claims should be made (() the treatment
benefit section of the Department of
Social, Community and Family Affairs.
In general, the claim should be made and
approval received before starting
treatment.
140 Health Sf'rcices
9.6.1.5 ,Ilerliml canl hoMen'
iVIedical card holders are legally entitled
to dental, optical and aural treatment and
appliances. In practice the actual

146
Htol'n Strvices

However, given the Supreme Court's
emphasis on the importance of personal
autonomy, it 111,ry be that where an
incompetent person's views arc clearly
expressed these would be given
considerable weight by the Court in
fumre cases. This highlights thc
potential importance of 'advance
directives' which are considered later in
this Chapter.
10.4.3 Medical ethics and the
law
Clearly, where the court has ordercd that
medical treatment can be withdrawn, it is
lawful for the doctors and other medical
professionals involved to comply with this
order. However, following the decision in
the Ward of Court case the lIlcdical
Council published a statement drawing
attention to its GlIide to Ethiml COlldlltl
a1ld Beh{w;ollr alld to Fitlless to Pmdise.
This states that 'doctors must do their
best to preserve life and promote the
health of the sick person'. It also states
that
... m'here death is imminent, it is the rlof'/or\"
respollsibility to tah [{{re th{{t a patiellt dies
with digllity alld with as little safferillf!, as
possible. E{{thallasia, ill'hidi illvolves
delibemtel\' m{{si{{g the death ofa patimt, is
professio{{almiscollda{1 alld is illegal i{{
Irela1ld.
The Council went on to say that, in its
view, access to nutrition and hydration
was one of the basic needs of human
beings.. This remained so even when,
from time to time, this need can only be
fulfilled by means of long established
methods such as nasogastric and
gastrostomv tube feeding.
An Bord Altranais has also drawn attention
to the principle laid out in its Code of
Profess;o{{al Co{{d/{{tfor N!(/:I"i's that
The !!I!I:l'e !!!!!st at all ti!!les {{wi{{ta;{{ the
p!i!!tiple that ruer\, et/otl shollld be made to
preserL'e h{{!!Ia!! lije, both bont f!!!d !(/!bont.
lVhm dmth is i!!!mil!!!llt, ma: sho{{1d I)e tahll
to ms!IIY' that the patimt dies D2,;th digl!it\'.
An Bord Altranais went on to say that
... this erhiml plillriple a'qllires that .1'0 10llg as
tlitre relltaills a II!emIS ofIwtlitio!! alld
hydmtioll ofthis pati!!lIt, it is the duty ofth!!
1I!1I:"e to art it! ({(mrd(ll{(Y! 'ill'ith the Code alld
to pro,-,ide Iwtritio!! alld hydmtioll. II! this
,Ipttiji(' ('ast, a JlllI:'it may )Jot paJ1i('ipate i)J
tlit D2,ithdmill'al alld terlltillatioll 0/ the lItem!s
o/lIut!itiol! alldhydmtiollbl' tube. lu the
",-'mt oftlit ill'ithdmD2't11 alld tent!ilwtioll o/Ihe
lItetll!S oflIutlitioll aud hydmtioll Ill' tube, tlit
II!II:'(':" mle "dll be to pmvide Itllllunillg ('(In:.
10.4.4 Legal procedures
The necessary legal procedures in
relation to the withdrawal of such medical
treatnlel1t in the case of an incompetent
patient are that an application must be
made to the courts to sanction such a
withdrawal. It would appear that in order
to make such an application, the person
concerned must be a \Vard of Court or an
application must be brought to have him
or her made a Ward of Court in order to
give the courts the jurisdiction to consider
the relevant health care issues. The
procedures in relation to Wards of Court
arc set out in Chapter Eight.
158 Legal !sslIes ill Hta/11t Ca,.!'
10.4.5 Advance directives
An 'advance directive' or 'living will' is
basically a document wbereby a person
sets out the basis upon which health care
decisions should bc madc if be or she
becomes mentally incapable and unable
to participate in those decisions. So, for
example, the documcnt might include a
request that certain treatment should, or
should not, be given in certain situations
if the person is not competent to consent
(0 or to refuse such rrC

166
Irish Medical Organisation,
10 Fitzwilliam Place, Dublin 2.
Tel: (01) 6767273
Pharmaceutical Society of Ireland.
37 Northumberland Road. Dublin 4.
Tel: (01) 660 0699
An Bard Alrranais (Nursing Board).
31-32 Fitzwilliam Square. Dublin 2.
Tel: (01) 676 0226
Legol Issues ;/1 Healtn Care

208
13.8 Further Information
Reading Material
Books and Articles
Coughlan, P., Properl)' Lafi'.' (Gill &
Maci\lillan, 1995)
Lyall, A., Lalld Low ill Ire/mid (Oak Tree
Press, 1994)
Sanfey, M., 'Consenting Adults: The
Implications of Bank of Ireland v. Smyth',
(1996) Commercial Law Practitioner 31
Wylie, jw., !1'ish Latld Low (Professional
Books, 1986)
Wylie, jw., Irish Latldlord alld Tenant Law
(BlItterworths, 1990)
Department of the Environment, Social
Hat/sillg - The Way Ahead, 1995
Legislation
Family Home Protection Act, 1976
Housing Acts, 1966-1992.
Housing (Private Rented Dwellings) Act,
1982
Housing (Registration of Rented Houses)
Regulations, 1993 (SI No. 30/1996)
Housing (Standard for Rented Houses)
Regulations, 1993 (SI No. 147/1993)
Housing (Rent Books) Regulations, 1993
(SI No. 146 of 1993)
Housing
] udgement Mortgage (Ireland) Acts,
1850-58
Landlord and Tenant Law Amendment
Act, Ireland, 1860, (Deasy's Act)
Landlord and Tenant Act, 1980
Landlord and Tenant (Ground Rent) (1\".
2) Act, 1978
Social Welfare (Consolidation) An, 1993
Useful Addresses
Department of the Environment and
Local Government,
Housing Grants Section,
Government Offices, Ballina, Co. 1v1ayo
Irish Council for Social Housing,
The Housing Centre,
lVlerrion Square East, Dublin 2
Tel: (01) 661 2877
Land Registry, Central Office,
Chancery Street, Dublin 7.
Tel: (01) 670 7500 (There are also a
number of regional offices)
Registry of Deeds,
Henrietta Street, Dublin 1.
Tel: (01) 6707500
Threshold,
19 St Mary's Street, Dublin 7. 'fel: (01)
872 6311
Health Boards (see Chapter Nine, section
9.11)

,
226
are 6S or ",'er) and people who are
permanentlv incapacitated may reclaim
the DIRT paid if they are exempt from
incomc tax, There is a special form to
reclaim the taX,
14.12 Tax appeals
A person who disagrees with .1n
assessment made to him or her bv an
inspector is entided to appeHI the
assessment ro the AppeHI Commissioners.
by lodging Hnotice of appeal \\'irh the
inspectOr within 30 days of the cLHe of
assessment, The Appeal Commissioners
is an independcnt body cstablished Ill[
the hearing of tax issues. An appcal
cannot be brought against an assessment
to capital gains tax which is correcdv
calculHted having regard to the figures
supplied by the taxpayer. Provision is
also made for late .Ippeals within 12
momhs of the date of assessmem where
the Revenue Commissioners are satisfied
that there were reasonable grounds for
the delay. Appeal hearings are heard in
camera before the Appeal
Commissioners.
An .,ppeal against thc decision of the
Appeal Commissioners may be brought in
the (:ircuit Court within 21 days of that
decision (l () days in respect of an
,Issessment ro capital acquisition tax).
Even where a rehcarint-!: by way of an
appeal to the Circuit Court is requestcd
from a determination of the Appeal
COl1l1l1issioners, che taxp:.rycr must pay
the amount assessed bv the Appeal
Cornrnissioner.
An appeal from the decision of the
Appeal Commissioner or from the Circuit
Court may be taken to the High Court on
,1 point of la\\', A decision of the High
Court on that point of law may in turn be
appealed to the Supreme Court. As time
limits vary in relation to the appeals
procedures available in respect of
different types of [

228 Taxation

238
15.7 Further Information
Reading Material
Books and Articles
Cusack, D., 'i\1edico-Legal Formalitics
after Dcath' (1995) FORUJ/181; 'Th

I!
I j
260 Appendices

262
Index
A......................................................................................
abuse, see elder abuse
administration of estates, 16.6, 16.7.2,
16.7.3, see also executors
administrative decisions, 1.2.4.3
adult care order. 3.4
adult dependants, 6.5.3
advance directives, see living wills
advertising
misleading, 4.7
Advertising Standards Authority for
Ireland, 4.12
affidavits,!.9.3
Age & Opportunity, 2.8
Age Action Ireland, 2.8
age allowance, 14.3.2
age discrimination, 2.2
agency 8.2
arrangements for social welfare
payments 8.3
ALONE, 2.8
appeals, see olso social welfare appeals
Appeal Commissioners, 14.12, 14.13
Appeals Officers, 6.14.2, 6.14.3
health services, 9.10
industrial relations, 5.11
legal aid decisions, 1.1 0.1.5
tax assessments, 14.12
assault, 3.4, 3.7.1, 3.9.4, see also elder abuse
assents, 16.7.3
INdex
Attorney General's scheme, 1.10.3
aural appliances, 12.3.6
aural treatment, 9.6
treatment benefit, 9.6.1.3, 12.3.6
B
bank accounts, 8.7
barring order, 3.5.3
breach, 3.5.6
enforcement, 3.5.6
health board applications, 3.5.5
barristers, 1.8.1
battery, 3.9.3
bereavement allowance, 14.3.4, 14.5.2.3
bilateral social security agreements, 6.7
Bills, 1.2.2
reference to Supreme Court, 1.3
blind allowance, 14.3.3
boarding out, 11.8
complaints, 11.9.2
Bord Altranais, An, 10.2.4, 10.6
Code ofProfessiollol COllrlllttfor
Nllrses, 10.4.3
bottled gas allowance, 6.12.4
burglar alarms
tax relief, 14.3.10
burial, see death and burial
byc-Iaws, 1.2.4.2
c......................................................................................
capital acquisitions rax (CAT), 14.2, 14.10
capital gains tax (CGT), 14.2, 14.8
carers
abuse by, 3.4
negligence, 3.4, 3.9.1.1
professional carers, 3.9.1.1
carer's allowance, 12.4
Central Criminal Court, 1.5.5
Chief Appeals Officer, 6.14.5, 6.15
children
provision for, out of deceased
parent's estate, 16.3.2
sllccession rights on intestacy, 16.4
chiropody services, 12.3.5
Circuit Court, 1.5 ..,
Circuit Criminal Court, 1.5.3
citizen information, 1.19
Citizens Information Centres, 1.19.1
citizens, older people as 2.1-2.8
civil law, 1.2.3
Circuit Court jurisdiction, 1.5.3
District Court jurisdiction, 1.5.1
co-ownership, 1.;.2.5
Collector General, 14.2.2
commissioners for o

268
inquests, 15.3
coroner's Jury, 14.3.1
exhumation of body, 15.6,5
Inspector of i\lcntal Hospitals, 10.6
supervisory role, 10.5.5
insurance brokers, 7.7.3
insurance law, 7.7.2
insurance
insurance policies, 7.7
disputes, 7.8
life assurance, 7.7.1, 16.5.2
Ombudsman, 7.8
Insurance Ombudsman of
Ireland,7.8, 7.9
international charters, resolutions and
declarations, 1.18, see also human rights
International Covenant on Civil and
Political Rights, 1.18.2
International Covenant on Economic, Social
and Cultural Rights, 1.18.3
international law, 1.17
international treaties, 1.17
intestacy, 16.2, 16.4, see also wills
grant of administration, 16.6.2
joint bank accounts, 16.5.1
will substitutes, 16.5
Irish Association of Funeral Directors, 15.7
Irish Association of Older People, 2.8
Irish Association of Social Workers, 10.6
Irish Council for Social Housing, 13.6.3,
13.8
Irish Insurance Federation, 7.9
Irish Medical Organisation, 10.6
Irish Senior Citizens' National
Parliament, 2.8
Irish Society of Chartered
Physiotherapists, 10.6
Irish Wheelchair Association, 12.5, 12.6
In de x
1... ",..",.., ", , ,..
joint bank accounts, 8.7.4,16.5.1
applicable law, 16.5.1.3
joint tenancies, 13.2.5
judges, 1.9.1
judicial review, 1.6
judicial separation
Pensions Adjustment Order, 7.4.6
Jury
L
coroner's jury, 15.3.1
eligibility for jury service, 2.4
Labour Court, 5.2.1, 5.6, 5.11.1
address, 5.12
Labour Relations Commission
(LRC), 5.2.1, 5.11.1
address, 5.12
land disputes
legal aid and, 1.1 0.1.4
Land Registry, 13.8
landlord and tenant, 13.2.10, 13.5, see also
renting
local authority tenants, 13.6
Law Society, 1.16
address, 1.20
regulatory powers, 1.2.4.2
lease, 13.2.10
see also,
Landlord and tenant
Renting
legal aid, 1.10
Free Legal Advice Centres
(FLAC), 1.19.2
Legal Aid Board
address, 1.20
appeal committee, 1.10.1.5
assessment of income, 1.10.1.1
legal capacity, 4.2
legal representation, 1.8, see also legal aid
legal righ t share, 16.3.1
legislation, 1.2.2
constitutionality, 1.3, 1.6
EC law, 1.4
limits on government's powers to
make laws, 1.3
statutory instruments, 1.2.4.1
subordinate, 1.2.4
levies, 5.4, 14.2.8.1
liberty, right w, 1.18.1.1
licence w occupv, 13.2.9
licensing,
legal aid and, 1.10.1.4
life, right to, 1.18.1.1
life assurance, 7.7.1, Jee also insurance
contract, 7.7.5
exemption from capital
gains tax, 14.8
[IF guidelines, 7.7.3, 7.7.5, 7.7.9
payments under policy, 16.5.2
will substitute, as, 16.5.2
living wills, 10.4.5, see a!1'() wills
loan protection policies, 7.7.1
local authority housing, 13.6
home improvement loans, 13.7.5
house purchase loans, 13.7.2
improvement \vorks, in lieu of.
U.7.9
mortgage allowance scheme, 13.7.7
shared ownership, U.7.6
special housing for older
people, U.6.2
sLlccession to a tenancy, 13.6.1
tenant purchase, 13.7.4
volunt,u'y housing
organisations, 13.6.3
long-stay care, 11.1-11.10, se('{t/so nursing
home care
long-stay patients
hospital charges, 9.5.1.5
long-tcrm illness schelne, 9.7.1
lottery winnings
tax treatment, 14.10.6
11/ de x
M
marital breakdown, 7.4.6
married allowance, 14.3.1
married couple
taxation, 14.2.4
meals services, 12.3.9
means test,
carer's allowance, 12.4.2
civil legal aid, 1.10.1.1
fuel scheme, 6.12.7
medical catds, 9.3.5
nursing home subventions, 11.4,1.2
old-age (non-contributory)
pension, 12.3.6
medical aids and appliances, 9.7,
9.7.4, 12.3.6
medical cards, 9.3
appeals and complaints, 9.10
dental, optical and aural
treatment, 9.6.1.5
medicines, 9.3.1, 9.7
medical certificate of cause
of death, 15.2, 15.2.2
Medical Council, 10.2.4, 10.2.6, 10.6
Guide 10 Ethical Coudtlcf rllld
Behfff)iour find to Fitness to Practice,
10.2.4, 10.2.5, 10.2.9, 15.5
medical ethics
withdrawal of medical
treatment, 10.4.3
medical insurance, 7.7.1
medical records, 10.2.9.1, 10.2.9.2
medical treatment
assisted suicide, 10.4.1
competency, 10.3, 10.4.1
consent to, 10.3, 10.4.1
euthanasia, 10.4, 10.4.3
lethal injection, 10.4.1
mental health see mental health
treatment
nursing homes, 11.3.1
pain killing drugs, 10.4.1
right to die, 10.4, 10.4.2
seriously ill persons, 10.4
269

medicines
drug cost subsidisation scheme, 9.7.3
drugs refund scheme, 9.7.2
free medicines, 9.7
long-term illness scheme, 9.7.1
mental disorder
definition, 10.5.7
Recommendation for the Legal
Protection of Persons Suffering
from i'v1ental Disorders, 1.18
White Paper proposals, 10.5.7
Mental Health Review Board, 10.5.3, 10.5.7
mental health treatment, 10.5
UN Principles for the Protection of
Persons with I'vlental Illnesses and
the Improvement of j\'lental
Health Care, 1.18.4
mental hospital
payment of non-contributorv
pension, 6.8.2
merehantable quality, 4.4.3
Mid-Western Health Board, 9.11
military gratuities
tax exemption, 14.4.4
minimum notice, 5.7.2
misrepresentation
contract law, 3.8.2
fraudulent, 3.8.2
negligent, 3.9.7
sale of goods contracts, 4.4.10
mistake
contract, 3.8.3
mixed insurance
pro-rata pensions, 6.4.2
mobility allowance, 12.5.1
moneylending, 4.9
mortgages, 13.3
family home, 13.4
mortgage allowance scheme, 13.7.7
mortgage protection policies, 7.7.1
motor insurance, 7.7.1, sce a/so insurance
policies, refusal to cover, 7.7.4
1\
......................................................................................
National Council on Ageing and
Older People
Terms of Reference, Appendix 2
'The Yeti/]" Ahertd RepOll':A R"c'ieill' o/the
llllp/elllellttltioll ofits
RerOllllllelldtltiolls (1997), 12.2
National Federation of Pensioners
Associations, 2.8
national fuel scheme, 6.12.7
National Social Service Board
(NSSB),1.I9.1, 1.20
National Standards Authority
of Ireland, 4.12
natllral gas allowance, 6.12.5
natural justice, 1.6
neglect, 3.4
negligence, 3.4, 3.9.1
medical negligence, 10.2.8
negligent misrepresentation, 3.9.7
non-contributory pension, Jec old age (noncontributory)
pension
North Eastern Health Board, 9.11
North Western Health Board, 9.11
notice to quit, 13.2.10, 13.5.8.6
nurses
public health nurses, 12.3.1
regulation of profession. 10.2.4
seriously ill persons, care of, 10.4.3
nursing home care, see also nursing homc
subventions
Code 0/ Practice for N{{/:rillg HOllles,
11.3.1,,11.3.2,11.9.1
entitlement to, 11.2
regulation of, 11.3
social welfare entitlements, 11.5
tax allowances, 11.6
nursing home subventions, 11.4
o
occupational pensions, 7.2
rules regarding, 7.4
statutory control of, 7.3
taxation and, 7.5, 14.4
scr' a/so,
E lJ farm retirement scheme
Personal pensions
occupational therapists, 12.3.4
old age (contributory) pension, 6.3
adult dcpendants, 6.5.3
entry into insurance, 6.4.2.1
homcmakers, 6.5.2
intcrminent insurance, 6.4.1
mixcd insurance, 6.4.2
part-time \vorkers, 6.5.4
pro-rata pensions, 6.4
self-emploved, 6.5.1
old age (non-contributory) pension, 6.8
Ombudsman, 1.11
address. 1.20
bodies subject to
European Ombudsman, 1.15.3
sct' a/so,
Insuranee Ombudsman of
Ireland
Ombudsman for the Credit
Institutions
Ombudsman for the Credit
Institutions, 4.11, 4.12
optical appliances, 12.3.6
optical treatment, 9.6
treatment benefit, 9.6.1, 12.3.6
organ donation, 15.5
organisations for older people
addresses, 2.8
.f. .
package holidays, see holidays
part-tirne workers, 6.5.4
passports, 2.6
Passport Office, 2.8
patients
access to medical records, 10.2.9.1,
10.2.9.2
doctor-patient relationship, 10.2
hospital patients, 9.10.1
psychiatric hospitals, in, see
psychiatric hospitals
PAYE, 14.2, see also income tax
PAYE allowance, 14.3.6
payments on death, 6.11
peace commissioners, 1.9.4
pensions, 7.1-7.6, 7.9
Pension contributions, 14.3.13
Pensions Services Office, 12.6
Jet' a/w,
E U farm retirement scheme
EU pensions
Occupational pensions
Old age (contributory) pension
Old age (non contributory)
pension
Pensions Adjustment Order
Personal pensions
Pro-rata pensions
Social welfare payments
The Pensions Board
Widow's and widower's
(contributory) pension
\Vidow's and widower's
(non-contributory) pension,
Pensions Adjustment Order, 7.4.6
permanent agency 8.3.1.2
personal allowance, 14.3.1
personal care decisions
power of attorney, 8.4.4
personal pensions, 7.2, 7.4.7, 7.7.1
personal representatives, 16.6, 16.7, see also
administration of estates
persons of unsound mind
detention in psychiatric hospital,
10.5.1.2
will, capacity to makc, 16.2.1.2
see also,
Mental disorder
Mental health treatment
270 I 11 rI (' x I 11 d f X 271

272
petitions
elettion pttitions, 1.10.1.4
European Parliament, to, 1.15.2
Pharmatcmital Society of Ireland, 10.6
physiorherapy services, 12.3.3
post-monems, 15.3.2
rights of next of kin, 15.3.3
postal votes, 2.3.5
power of appointment, 8.5.1.1
power of attorney, 8.4
enduring power of attornev (EPA),
8.4, 8.8
President of Ireland
elections, 2.3.1
power to refer Bills to Supreme
Court, 1.3, 1.5.8
President of the Eutopean Parliament
address, 1.20
principal private residence relief, 14.8
privacy, right to, 1.18.1.1
private hospitals, 9.5.1
Private Member's Bill, 1.2.2
probate, grant of, 16.6.1
Probate Office, 16.8
probate tax, 14.9
exemptions, 14.9.2
professional misconduct, doctors, 10.2.5, see
also negligence
propeny law, 13.2
see also,
Family home
Housing
Landlord and tenant
J\!Jongages
Renting
Pro-rata pensions, 6.4
prosecution of offences, 3.2, 3.7
I JJ de x
protection order, 3.5.1
PRSI, 14.2.8
psychiatric hospitals, .ree 0150 mental health
treatment
admission to, 10.5.1
involuntary patients, 10.5.1.2,
10.5.7
period of detention in, 10.5.2
review of detention, 10.5.3
psychological abuse, 3.4, see rtlw elder abuse
public bodies
freedom of information, 1.13
public health nurses, 12.3.1
public health services
appeals, 9.10
Chaner of Rights for
Hospital Patients, 9.10.1
dental, optical and aural
treatment, 9.6
entitlement to, 9.2
full eligibility, 9.2, 9.3,
9.3.2
limited eligibility, 9.2, 9.4
hospital care, 9.5.1
see 0150,
Medical cards
Hospital charges
Hospital services
public hospitals, 9.5.1
R
Rape Crisis Centre, 3.10
redundancy, 5.9
referenda
voting rights, 2.3.1
Registered Employment Agreements, 5.2.1
Registrar of the Ward of Courts, 8.9
Registrars, 1.9.1
registration of deaths, 15.2
Registry of Deeds, 13.8
to
remedies
assault. 3.9,4
hattcry, .,.'.1.3
contracr law, in, 3.8
deceir and injurious falsehood. 3.9.6
duress and undue influence, :3.8. f
f

276
voluntary organisations, 1.19
hOllsing organisations, 13.6.3
voluntary public hospitals, 9.5.1
voting, see elections
w......................................................................................
wages
payment of, 5.2.1
walking aids, 9.7.4, 12.3.6
War of Independence veterans' pensions
tax exemption, 14.4.4
wards of court, 8.6, 8.8
warranties, 4.4.1
welfare homes, 11.7
Western Health Board, 9.11
wheelchairs, 9.7.4, 12.3.6
widowed person's allowance, 14.5.2.3
widow's and widower's (contributory)
pension, 6.9
widow's and widower's (non-contributory)
pension, 6.10
wife, death of
tax treatment in year of death, 14.5.2.2
wills, 16.2
freedom of testation, 16.3
grant of probate, 16.6.1
living wills, 10.4.5
loss of rights under, 16.3.1.1
proving a will, 16.6.3
renunciation of rights
under, 16.3.1.1
spouse's legal right share, 16.3.1
trust created by, 8.5
will substitutes
joint bank accounts, 16.5.1
life insurance policies, 16.5.2
In de x

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