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Dear Subscriber,

Welcome to the September 2004 issue of K-Zine, Kilroys Solicitors e-briefings for business™ from an Irish and European perspective.

Regulated Hedge Funds - Further Progress in Ireland
The last four year period has been one in which the regulator, government and industry have been very active in formulating and implementing change and developing the framework for investment funds establishing in Ireland.

The Equality Act 2004 introduces significant amendments to the Employment Equality Act 1998 and the Equal Status Act 2000
On the 19th July, 2004 the President signed into law the Equality Act 2004, (the "Act"). The purpose of the Act is to make further and better provisions in relation to Equality of Treatments in the work place and elsewhere in Society.

Stamp Duty exemptions on Agreements transferring Intellectual Property Rights
Section 74 of the Finance Act 2004 introduced an important exemption from Stamp Duty for instruments effecting the transfer of and contracts for the sale intellectual property. Prior to 1st April 2004 these instruments attracted stamp duty at rates up to 9%.

Residential Tenancies Act 2004 becomes law with significant implications for the private residential rental sector
1st September 2004 was the "commencement date" for the Residential Tenancies Act, 2004.
It is important to note that it applies to every dwelling the subject of a tenancy, including a tenancy created before the Act was passed.