Preamble.                                                                                Whereas the legal supputation of the year of our Lord in that part of Great Britain called England, according to which the year beginneth on the twenty-fifth day of March, hath been found by experience to be attended with divers inconveniences, not only as it differs from the usage of neighbouring nations, but also from the legal method of computation in that part of Great Britain called Scotland, and from the common usage throughout the whole kingdom, and thereby frequent mistakes are occasioned in the dates of deeds and other writings, and disputes arise therefrom: And whereas the calendar now in use throughout all his Majesty's British dominions, commonly called The Julian Calendar, hath been discovered to be erroneous, by means whereof the vernal or spring equinox, which at the time of the general council of Nice in the year of our Lord three hundred and twenty-five happened on or about the twenty-first day of March, now happens on the ninth or tenth day of the same month; and the said error is still increasing, and if not remedied would in process of time occasion the several equinoxes and solstices to fall at very different times in the civil year from what they formerly did, which might tend to mislead persons ignorant of the said alteration: And whereas a method of correcting the calendar in such manner as that the equinoxes and solstices may for the future fall nearly on the same nominal days on which the same happened at the time of the said general council hath been received and established, and is now generally practised by almost all other nations of Europe: And whereas it will be of general convenience to merchants and other persons corresponding with other nations and countries, and tend to prevent mistakes and disputes in or concerning the dates of letters and accounts, if the like correction be received and established in his Majesty's dominions: May it therefore please your Majesty that it may be enacted, and be it enacted by the King's most excellent Majesty, by and with the advice and consent of the lords spiritual and temporal, and commons, in this present Parliament assembled, and by the authority of the same, that in and throughout all his Majesty's dominions and countries in Europe, Asia, Africa, and America, belonging or Subject to the crown of Great Britain, the said supputation, according to which the year of our Lord beginneth on the twenty-fifth day of March, shall not be made use of from and after the last day of December one thousand seven hundred and fifty-one; and that the first day of January next following the said last day of December shall be reckoned, taken, deemed, and accounted to be the first of the year of our Lord one thousand seven hundred and fifty-two; and the first day of January which shall happen next after the said first day of January one thousand seven hundred and fifty-two shall be reckoned, taken, deemed, and accounted to be the first day of the year of our Lord one thousand seven hundred and fifty-three; and so on from time to time the first day of January in every year which shall happen in time to come shall be reckoned, taken, deemed, and accounted to be the first day of the year, and that each new year shall accordingly commence and begin to be reckoned from the first day of every such month of January next preceding the twenty-fifth day of March on which such year would according to the present supputation have begun or commenced; and that from and after the said first day of January one thousand seven hundred and fifty-two the several days of each month shall go on, and be reckoned and numbered in the same order, and the feast of Easter and other moveable feasts thereon depending shall be ascertained according to the same method, as they now are, until the second day of September in the said year one thousand seven hundred and fifty-two inclusive; and that the natural day next immediately following the said second day of September shall be called, reckoned, and accounted to be the fourteenth day of September, omitting for that time only the eleven intermediate nominal days of the common calendar; and that the several natural days which shall follow and succeed next after the said fourteenth day of September shall be respectively called, reckoned, and numbered forwards in numerical order from the said fourteenth day of September, according to the order and succession of days now used in the present calendar; and that all acts, deeds, writings, notes, and other instruments, of what nature or kind soever, whether ecclesiastical or civil, publick or private, which shall be made, executed, or signed upon or after the said first day of January one thousand seven hundred and fifty-two, shall bear date according to the said new method of supputation; and that the two fixed terms of Saint Hilary and Saint Michael, in that part of Great Britain called England, and the courts of great sessions in the counties palatine and in Wales, and also the courts of general quarter sessions and general sessions of the peace, and all other courts, of what nature or kind soever, whether civil, criminal, or ecclesiastical, and all meetings and assemblies of any bodies politick or corporate, either for the election of any officers or members thereof, or for any such officers entering upon the execution of their respective offices, or for any other purpose whatsoever, which by any law, statute, charter, custom, or usage within this kingdom, or within any other the dominions or countries subject or belonging to the crown of Great Britain, are to be holden and kept on any fixed or certain day of any month, or on any day depending upon the beginning or any certain day of any month (except such courts as are usually holden or kept with any fairs or marts), shall from time to time, from and after the said second day of September, be holden and kept upon or according to the same respective nominal days and times whereon or according to which the same are now to be holden, but which shall be computed according to the said new method of numbering and reckoning the days of the calendar as aforesaid, that is to say, eleven days sooner than the respective days whereon the same are now holden and kept, any law, statute, charter, custom, or usage to the contrary thereof in anywise notwithstanding.

The old supputation of the year not to be made use of after Dec. 1751.

Year to commence for the future on 1 Jan.
The days to be numbered in the same order, and the moveable feasts to be ascertained as they now are until 2 Sept. 1752 inclusive, and the day following to be accounted 14 Sept., omitting for that time the intermediate 11 nominal days.

All writings after 1 Jan. 1752, to be dated according to the new style.

Hilary and Michaelmas terms, and all courts to be held on the same nominal days and times they now are, after the said 2 Sept.

Courts held within fairs or marts excepted.
Hundredth years, except every fourth hundred, to be deemed common years consisting of 365 days.                                                                                2. And for the continuing and preserving the calendar or method of reckoning, and computing the days of the year in the same regular course, as near as may be, in all times coming, be it further enacted by the authority aforesaid, that the several years of our Lord one thousand eight hundred, one thousand nine hundred, two thousand one hundred, two thousand two hundred, two thousand three hundred, or any other hundredth years of our Lord which shall happen in time to come, except only every fourth hundredth year of our Lord, whereof the year of our Lord two thousand shall be the first, shall not be esteemed or taken to be bissextile or leap years, but shall be taken to be common years consisting of three hundred and sixty-five days, and no more; and that the years of our Lord two thousand, two thousand four hundred, two thousand eight hundred, and every other fourth hundredth year of our Lord from the said year of our Lord two thousand inclusive, and also all other years of our Lord which by the present supputation are esteemed to be bissextile or leap years, shall for the future and in all times to come be esteemed and taken to be bissextile or leap years, consisting of three hundred and sixty-six days, in the same sort and manner as is now used with respect to every fourth year of our Lord.

Years which are to be accounted bissextile or leap years consisting of 366 days.

Easter and the other moveable feasts not to be observed after the said 2 September according to the table now prefixed to the Book of Common Prayer; and the said table and the column of golden numbers to be left out in all future editions of that book, and the new calendar, tables, and rules to be prefixed in the room thereof.  3. And whereas according to the rule prefixed to the Book of Common Prayer of the Church of England Easter-Day is always the first Sunday after the first full moon which happens next after the one and twentieth day of March, and if the full moon happens upon a Sunday Easter-Day is the Sunday after, which rule was made in conformity to the decree of the said general Council of Nice for the celebration of the said feast of Easter: And whereas the method of computing the full moons now used in the Church of England, and according to which the table to find Easter for ever, prefixed to the said Book of Common Prayer is formed, is by process of time become considerably erroneous: And whereas a calendar, and also certain tables and rules for the fixing the true time of the celebration of the said feast of Easter, and the finding the times of the full moons on which the same dependeth, so as the same shall agree as nearly as may be with the decree of the said general council and also with the practice of foreign countries, have been prepared, and are hereunto annexed: Be it therefore further enacted by the authority aforesaid, that the said feast of Easter, or any of the moveable feasts thereon depending, shall from and after the said second day of September be no longer kept or observed in that part of Great Britain called England, or in any other the dominions or countries subject or belonging to the crown of Great Britain, according to the said method of supputation now used, or the said table prefixed to the said Book of Common Prayer; and that the said table, and also the column of golden numbers as they are now prefixed to the respective days of the month in the said calendar, shall be left out in all future editions of the said Book of Common Prayer; and that the said new calendar, tables, and rules hereunto annexed shall be prefixed to all such future editions of the said book, in the room and stead thereof; and that from and after the said second day of September all and every the fixed feast-days, holy-days, and fast-days which are now kept and observed by the Church of England, and also the several solemn days of thanksgiving, and of fasting and humiliation, which by virtue of any Act of Parliament now in being are from time to time to be kept and observed, shall be kept and observed on the respective days marked for the celebration of the same in the said new calendar, that is to say, on the same respective nominal days on which the same are now kept and observed, but which, according to the alteration by this Act intended to be made as aforesaid, will happen eleven days sooner than the same now do; and that the said feast of Easter, and all other moveable feasts thereon depending, shall from time to time be observed and celebrated according to the said new calendar, tables, and rules hereunto annexed, in that part of Great Britain called England, and in all the dominions and countries aforesaid wherein the liturgy of the Church of England now is or hereafter shall be used; and that the two moveable terms of Easter and Trinity, and all courts, of what nature or kind soever, and all meetings and assemblies of any bodies politick or corporate, and all markets, fairs, and marts, and courts thereunto belonging, which, by any law, statute, charter, custom, or usage are appointed, used, or accustomed to be holden and kept at any moveable time or times depending upon the time of Easter, or any other such moveable feast as aforesaid, shall from time to time, from and after the said second day of September, be holden and kept on such days and times whereon the same shall respectively happen or fall, according to the happening or falling of the said feast of Easter or such other moveable feasts as aforesaid, to be computed according to the said new calendar, tables, and rules.

The feasts and fasts, &c. of the Church to be observed after the said 2 September according to the new calendar.

Courts of Session and Exchequer in Scotland, and markets, fairs, and marts, to be held upon the same natural days they should have been holden on if this Act had not been made.                                                                                4. And be it further enacted by the authority aforesaid, that the several meetings of the Court of Session and terms fixed for the Court of Exchequer in Scotland, the April meeting of the governor, bailiffs, and commonalty of the company of conservators of the great Level of the Fens, and the holding and keeping of all markets, fairs, and marts, whether for the sale of goods or cattle, or for the hiring of servants, or for any other purpose, which are either fixed to certain nominal days of the month, or depending upon the beginning or any certain day of any month, and all courts incident or belonging to or usually holden or kept with any such fairs or marts, fixed to such certain times as aforesaid, shall not from and after the said second day of September be continued upon or according to the nominal days of the month, or the time of the beginning of any month, to be computed according to the said new calendar, but that from and after the said second day of September the said Courts of Session and Exchequer, the said April meeting, and all such markets, fairs, and marts as aforesaid, and all courts incident or belonging thereto, shall be holden and kept upon or according to the same natural days upon or according to which the same should have been so kept or holden in case this Act had not been made, that is to say, eleven days later than the same would have happened, according to the nominal days of the said new supputation of time by which the commencement of each month and the nominal days thereof are anticipated or brought forward by the space of eleven days, any thing in this Act contained to the contrary thereof in anywise notwithstanding.

The natural days and times for the opening and in closing of commons of pasture not altered by this Act.                                                                                5. And whereas, according to divers customs, prescriptions, and usages in certain places within this kingdom, certain lands and grounds are, on particular nominal days and times in the year, to be opened for common of pasture and other purposes, and at other times the owners and occupiers of such lands and grounds have a right to inclose or shut up the same for their own private use, and there is in many other instances a temporary and distinct property and right vested in different persons in and to many such lands and grounds, according to certain nominal days and times in the year: And whereas the anticipating or bringing forward the said nominal days and times by the space of eleven days, according to the said new method of supputation, might be attended with many inconveniences: Be it therefore further declared, provided, and enacted, by the authority aforesaid, that nothing in this Act contained shall extend or be construed to extend to accelerate or anticipate the days or times for the opening, inclosing, or shutting up any such lands or grounds as aforesaid, or the days or times on which any such temporary or distinct property or right in or to any such lands or grounds as aforesaid is to commence, but that all such lands and grounds as aforesaid shall, from and after the said second day of September, be from time to time respectively opened, inclosed, or shut up, and such temporary and distinct property and right in and to such lands and grounds as aforesaid shall commence and begin, upon the same natural days and times on which the same should have been so respectively opened, inclosed, or shut up, or would have commenced or begun, in case this Act had not been made, that is to say, eleven days later than the same would have happened, according to the said new account and supputation of time so to begin on the said fourteenth day of September as aforesaid.

The natural days and times of payment of rents, annuities, sums of money, or interest.                                                                                6. Provided also, and it is hereby further declared and enacted, that nothing in this present Act contained shall extend or be construed to extend to accelerate or anticipate the time of payment of any rent or rents, annuity or annuities, or sum or sums of money whatsoever which shall become payable by virtue or in consequence of any custom, usage, lease, deed, writing, bond, note, contract, or other agreement whatsoever, now subsisting, or which shall be made, signed, sealed, or entered into at any time before the said fourteenth day of September, or which shall become payable by virtue of an Act or Acts of Parliament now in force, or which shall be made before the said fourteenth day of September, or the time of doing any matter or thing directed or required by any such Act or Acts of Parliament to be done in relation thereto; or to accelerate the payment of or increase the interest of any such sum of money which shall become payable as aforesaid; or to accelerate the time of the delivery of any goods, chattels, wares, merchandize, or other things whatsoever; or the time of the commencement, expiration, or determination of any lease or demise of any lands, tenements, or hereditaments, or of any other contract or agreement whatsoever; or of the accepting, surrendering, or delivering up the possession of any such lands, tenements, or hereditaments; or the commencement, expiration, or determination of any annuity or rent; or of any grant for any term of years, of what nature or kind soever, by virtue or in consequence of any such deed, writing, contract, or agreement; or the time of the attaining the age of one and twenty years, or any other age requisite by any law, custom, or usage, deed, will, or writing whatsoever, for the doing any act, or for any other purpose whatsoever, by any person or persons now born, or who shall be born before the said fourteenth day of September, or the time of the expiration or determination of any apprenticeship or other service, by virtue of any indenture, or of any articles under seal, or by reason of any simple contract or hiring whatsoever; but that all and every such rent and rents, annuity and annuities, sum and sums of money, and the interest thereof, shall remain and continue to be due and payable, and the delivery of such goods arid chattles, wares and merchandize, shall be made, and the said leases and demises of all such lands, tenements, and hereditaments, and the said contracts and agreements, shall be deemed to commence, expire, and determine, and the said lands, tenements, and hereditaments shall be accepted, surrendered, and delivered up, and the said rents and annuities, and grants for any term of years, shall commence, cease, and determine, at and upon the same respective natural days and times as the same should and ought to have been payable or made or would have happened in case this Act had not been made; and that no further or other sum shall be paid or payable for the interest of any sum of money whatsoever than such interest shall amount unto for the true number of natural days for which the principal sum bearing such interest shall continue due and unpaid; and that no person or persons whatsoever shall be deemed or taken to have attained the said age of one and twenty years, or any other such age as aforesaid, or to have completed the time of any such service as aforesaid, until the full number of years and days shall be elapsed on which such person or persons respectively would have attained such age or would have completed the time of such service as aforesaid in case this Act had not been made, any thing herein before contained to the contrary thereof in anywise notwithstanding.

or of the delivery of goods,
commencement or expiration of leases, &c.,
or of attaining the age of 21 years, &c., not altered by this Act.

[1 Rep., so far as it requires the keeping and observing of the 30th day of January, the 29th day of May, and the 5th day of November; 22 Vict. c. 2.]


[Preamble recites 37 & 38 Vict. c. 86.]
Short title.                                                                          1. This Act may be cited for all purposes as the Irish Reproductive Loan Fund Amendment Act, 1883.

Amendment of 37 & 38 Vict. c. 86, s. 4.                                               2. As regards the counties of Roscommon and Tipperary the words contained in the fourth section of the Irish Reproductive Loan Fund Act, 1874, “not otherwise provided for in whole or in part by local rate or assessment,” are hereby repealed.

Loans to town commissioners from Irish Reproductive Loan Fund. 17 & 18 Vict. c. 103.  3. Subject to the provisions of this Act it shall be lawful for the Commissioners of Public Works in Ireland to advance by way of loan to the town commissioners of every town situated wholly or partially within the counties of Roscommon or Tipperary which has adopted the provisions of the Towns Improvement (Ireland) Act, 1854, such amount of the Irish Reproductive Loan Fund, not exceeding in the whole the amount standing to the credit of each of the said counties respectively in any year, as the Commissioners, with the consent of the Treasury, may from time to time think proper for such objects of public utility as may be approved by the Treasury.

Steps to be taken to procure loan.                                                    4. Prior to the advance of any such loan as is in the last section mentioned, the town commissioners requiring a loan shall forward a written representation to the Commissioners of Public Works stating the object of public utility for which the loan is required, accompanied by an estimate of the amount to be expended upon the proposed works or objects, and by such maps, plans, and explanations as may be sufficient to satisfy the Commissioners of the public utility of the proposed works or objects, and that the amount required to be advanced is reasonably adequate to carry out the proposed works or objects; the town commissioners shall likewise specify the period within which they propose that the said loan should be repaid and the fund or rate upon which it is intended to be secured, and shall satisfy the Commissioners of the adequacy of such security.

Conditions of loan.                                                                   5. The exercise of the powers of borrowing conferred by this Act shall be subject to the following regulations:—
(1.) Money shall not be borrowed except for permanent objects of public utility (including under the expression any works of which the cost ought in the opinion of the Commissioners to be spread over a term of years):
(2.) The money may be borrowed for such time not exceeding thirty-five years as the Commissioners determine in each case, and subject as aforesaid the town commissioners shall repay the moneys so borrowed in such manner as the Commissioners, with the consent of the Treasury, may from time to time determine:
(3.) There shall be charged by way of interest in respect of loans such interest (if any) not exceeding two pounds ten shillings per centum as the Commissioners may from time to time determine:
(4.) No money shall be expended under this Act on any institution having for its object the reformation of criminals.

Rate for repayment of loan.                                                           6. It shall be lawful for the town commissioners of any town to which a loan is made in pursuance of the provisions of this Act in case no fund exists or no sufficient portion of the rates of such town is available for the repayment of such loan to levy a rate for the purpose of repaying such loan, provided that the rate levied under this section does not exceed one penny in the pound upon the entire assessable value of the area over which the jurisdiction to levy rates of such town commissioners extends, and such town commissioners shall have all such powers to enforce the payment of any rate levied in pursuance of this section as are now possessed by them to enforce payment of the ordinary rates payable in respect of such town.

Power of mortgaging.                                                                  7. The town commissioners of any town requiring a loan under the provisions of this Act are hereby authorised and empowered to charge and mortgage to the Commissioners any portion of the rates of such town or the special rate levied in pursuance of the last preceding section for securing the repayment of such loan with interest at the time or times specified by the Commissioners, and in the event of the non-payment of such loan or any part thereof at the time or times so specified it shall be lawful for the Commissioners to sequester such portion of the rates or such special rate as may have been mortgaged or charged to them for the purposes aforesaid, and to collect the same until the loan or the portion thereof unpaid shall have been satisfied, and for this purpose the Commissioners shall have and are hereby empowered to use all the remedies possessed by the town commissioners for the collection and enforcement of such rates or special rate.

Interpretation.                                                                       8. In this Act, if not inconsistent with the context, the following terms have the meanings hereby respectively assigned to them; that is to say,
17 & 18 Vict. c. 103.
17 & 18 Vict. c. 103.
“Commissioners” means the Commissioners of Public Works in Ireland.

“Town commissioners” means the commissioners appointed under the Towns Improvement (Ireland) Act, 1854, and any Act amending the same; and in the case of towns in which the governing body is a town council, but in which the Towns Improvement (Ireland) Act, 1854, is in force, the term “town commissioners” includes such town council.

“Town” means any town as defined by section one of the Towns Improvement (Ireland) Act, 1854, which has adopted that Act.

Construction, 37 & 38 Vict. c. 86.                                                    9. This Act and the Irish Reproductive Loan Fund Act, 1874, shall be read and construed as one Act, except in so far as the provisions of the said Act are inconsistent with or repealed by the provisions of the present Act.


BE it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
Part I.
Customs and Excise.
Molasses used for food for stock.                                                          1.—(1) Molasses imported into Great Britain or Ireland shall not be liable to duty under section two of the Finance Act, 1901, if it is to be used solely for the purpose of food for stock and such conditions are complied with in respect thereof as to proof, security, and otherwise as may be imposed by the Commissioners of Customs for the purpose of protecting the revenue.

1 Edw. 7. c. 7.
(2) An allowance at the rate of one shilling per hundredweight shall be made to a refiner on molasses produced in Great Britain or Ireland from sugar on which duty has been paid on importation if the molasses is to be used solely for the purpose of food for stock and such conditions are complied with in respect thereof as to proof, security, and otherwise as may be imposed by the Commissioners of Customs or Commissioners of Inland Revenue, as the case requires, for the purpose of protecting the revenue.
(3) If any person acts in contravention of any condition imposed by the Commissioners of Customs or Commissioners of Inland Revenue under this section, that person shall in respect of each offence be liable to a penalty not exceeding fifty pounds.

Extension of 1 Edw. 7. c. 7 as to manufacture of saccharin.                                2. Section nine of the Finance Act, 1901 (which relates to regulations as to excise duty on glucose, &c), shall (so far as it does not already so apply) apply to saccharin, including substances of a like nature or use, as it applies to glucose, and the Commissioners of Inland Revenue may make regulations under that section as to the manufacture, storage, and warehousing without payment of duty of saccharin, and for requiring that the premises in which saccharin is manufactured, warehoused, or stored are approved by them and properly secured.

Charge of duty on actual quantity of sugar, &c. cleared from warehouse.                    3. The provisions of section ninety-eight of the Customs Consolidation Act, 1876, which relate to the charging of duty upon the quantity of goods ascertained by weight, measure, or strength at the time of actual delivery thereof, shall apply to sugar and molasses when cleared from the warehouse for home use, as they apply to the specially excepted goods mentioned in that section.

39 & 40 Vict. c. 36.
Provisions as to warehouses.                                                               4.—(1) A distiller's warehouse may be provided by the distiller under section forty-nine of the Spirits Act, 1880, either within or without the premises upon which the spirits are distilled, but if the warehouse is not within those premises, the Commissioners may attach to their approval of the warehouse such conditions as they think fit, and if those conditions are not for the time being observed, the warehouse shall be deemed to be a warehouse not approved by the Commissioners.

43 & 44 Vict. c. 24.
44 & 45 Vict. c. 12.
(2) Goods may be warehoused, under section eighteen of the Customs and Inland Revenue Act, 1881, in an Excise warehouse if the warehouse is approved by the Commissioners of Inland Revenue, and, if an Excise warehouse is so approved, the approval of the Treasury shall not be required.

Part II.
Stamps.
Payment of duty on the capital of companies. 54 & 55 Vict. c. 39.                          5. The statement of the amount of any increase of registered capital of any company registered under the Companies Acts, 1862 to 1900, which is required by section one hundred and twelve of the Stamp Act, 1891, to be delivered to the Registrar of Joint Stock Companies shall be delivered duly stamped with the duty charged thereon within fifteen days after the passing of the resolution by which the registered capital is increased, and, in default of that delivery, the duty with interest thereon at the rate of five per cent, per annum from the passing of the resolution shall be a debt to His Majesty recoverable from the company.

Exemption from stamp duty of security on export of coal.                                   6. Any bond or notice given with reference to the exportation of coal or the carriage of coal coastwise for the purpose of the security required under section one hundred and four of the Customs Consolidation Act, 1876, or under the Fourth Schedule to the Finance Act, 1901, shall be exempt from stamp duty, and may be received and acted upon, although not stamped.

39 & 40 Vict. c. 36.
1 Edw. 7. c. 7.
Reduction of stamp duty in the case of substituted securities.                             7. The whole amount of duty payable under or by reference to paragraph (2) of the heading “Mortgage Bond, Debenture, Covenant, and Warrant of Attorney” in the First Schedule to the Stamp Act, 1891, on any instrument being a collateral, or auxiliary, or additional, or substituted security, or by way of further assurance, shall not exceed ten shillings.

54 & 55 Vict. c. 39.
Stamping of policies of insurance on ships under construction, &c.                         8. A policy of insurance made or purporting to be made upon or to cover any ship or vessel, or the machinery or fittings belonging to the ship or vessel whilst under construction, or repair, or on trial, shall be sufficiently stamped for the purposes of the Stamp Act, 1891, and the Acts amending that Act, if stamped as a policy of sea insurance made for a voyage, and though made for a time exceeding twelve months shall not be deemed to be a policy of sea insurance made for time.

Repeal of stamp duty on commissions in army and navy.                                      9. Stamp duty shall cease to be chargeable on commissions to officers in the army, royal marines, or navy.

Part III.
Taxes.
Income tax allowance on friendly societies insurance premiums.                             10.—(1) The proviso to section one of the Income Tax (Insurance) Act, 1855 (which limits the income tax allowances for premiums in respect of insurances with friendly societies), shall cease to have effect, but, where the premiums payable in respect of any insurance to which that section extends are made for shorter periods than three months, the production of a certificate signed by an officer of the society to the surveyor of taxes for the district specifying the correct amount of premiums paid during the year shall be a condition of obtaining relief under that section.

18 & 19 Vict. c. 35.
43 & 44 Vict. c. 19.
(2) If any person wilfully gives or produces a false certificate under this section he shall forfeit the sum of fifty pounds, and that sum may be recovered as a penalty under section twenty-one of the Taxes Management Act, 1880.

Inhabited house duty on houses let in tenements or flats.                                  11.—(1) Where a house, so far as it is used as a dwelling-house, is used for the sole purpose of providing separate dwellings,—
53 & 54 Vict. c. 8.
(a) The value of any dwelling in the house which is of an annual value below twenty pounds shall be excluded from the annual value of the house for the purposes of inhabited house duty; and
(b) The rate of inhabited house duty in respect of any dwelling in the house of an annual value of twenty pounds but not exceeding forty pounds shall be reduced to threepence; and
(c) The rate of inhabited house duty in respect of any dwelling in the house of an annual value exceeding forty pounds but not exceeding sixty pounds shall be reduced to sixpence.
(2) The provisions of this section as respects dwellings of an annual value not exceeding forty pounds shall not take effect with regard to any such dwelling unless such a certificate as to accommodation and sanitary condition is produced to the General Commissioners as defined by section five of the Taxes Management Act, 1880, as is mentioned in subsection (2) of section twenty-six of the Customs and Inland Revenue Act, 1890, and the provisions of that subsection as to the certificate shall apply for the purpose.

Provision as to property in Scotland on the boundary of general tax Commissioners’ areas.  12. Where any lands and heritages in Scotland are partly in the jurisdiction of one body of general Commissioners and partly in the jurisdiction of another, or where it is desirable for the convenience of assessment to transfer any lands and heritages from the jurisdiction of one body of general Commissioners to the jurisdiction of another such body, the Commissioners of Inland Revenue at the request of the general Commissioners concerned, shall, by order in writing, determine which body of general Commissioners shall have the jurisdiction, and the whole lands and heritages aforesaid shall be within such jurisdiction accordingly.

Professional representation on income tax appeals.                                         13. If upon any appeal under the Income Tax Acts, the Commissioners for the general purposes of the said Acts refuse to permit a barrister or solicitor to plead before them or to hear any accountant, the appellant may, in lieu of proceeding with the appeal before them appeal to the Commissioners for the special purposes of the said Acts, and the last-mentioned Commissioners are hereby required to hear the barrister, solicitor, or accountant.

The term “accountant” in this section means a person who has been admitted as a member of an incorporated society of accountants.

Part IV.
Miscellaneous.
Provision as to fized duty on small estates.                                               14. Where, in the case of a person dying after the commencement of this Act, the fixed duty of thirty shillings or fifty shillings has been deposited or paid under section sixteen of the Finance Act. 1894 (which relates to the estate duty on small estates), and it is afterwards found that the gross value of the property on which estate duty is payable exceeds three hundred or five hundred pounds, as the case may be, the Commissioners of Inland Revenue, if they are satisfied that there were reasonable grounds for the original estimate of the value of the property, may (notwithstanding anything in section thirty-five of the Customs and Inland Revenue Act, 1881) allow an amount equal to the fixed duty deposited or paid to be deducted from the estate duty payable in respect of the property.

57 &58 Vict. c. 30.
44 & 45 Vict. c. 12.
Basis for calculation of Government annuities.                                             15. In section one of the National Debt (Supplemental) Act, 1888 (which relates to the basis for the calculation of the price of Government annuities), two and a half per cent. Consolidated stock within the meaning of the National Debt (Conversion) Act, 1888, shall as from the first day of September nineteen hundred and three be substituted for Bank annuities bearing interest at the rate of two and a half per cent. per annum.

51 & 52 Vict. c. 15. s. 1.
Regulations as to payments made by and discharges given to National Debt Commissioners.    16.—(1) The National Debt Commissioners, with the concurrence of the Treasury, may make regulations as to the mode in which any sum payable by those Commissioners in respect of any life or other terminable annuity, or the commutation of a pension, or the draft of trustees of a savings bank or of a friendly society, or of an advance from the Local Loans Fund, may be paid, and the manner in which a valid discharge is to be given to those Commissioners for any such payment and for crediting instead of paying the interest due in respect of any sums so paid; and payments made and discharges given in accordance with those regulations shall be valid, notwithstanding anything in any other Act.

(2) Section twenty-six of the Trustee Savings Bank Act, 1863, so far as it relates to the signature and attestation of any draft or order for a sum exceeding five thousand pounds, shall cease to have effect.

Repeal, commencement, and short title.                                                     17.—(1) The enactments specified in the Schedule to this Act are hereby repealed to the extent mentioned in the third column of that Schedule.

(2) This Act shall come into operation on the first day of September nineteen hundred and three and may be cited as the Revenue Act, 1903.

SCHEDULE.
Enactments Repealed.
Section 17.
Session and Chapter.  Short Title.                               Extent of Repeal.

18 & 19 Vict. c. 35.  The Income Tax (Insurance) Act, 1855.      Section one, from “Provided that” to the end of the section.

26 & 27 Vict. c. 87.  The Trustee Savings Bank Act, 1863.        Section twenty-six, from the beginning of the section to “Provided also that,” inclusive.

39 & 40 Vict. c. 35.  The Customs Tariff Act, 1876.              The last paragraph but two of the Schedule, commencing with the words “Upon the importation into Great Britain and Ireland,” and ending with the words “importation into the United Kingdom.”

53 & 54 Vict. c. 8.   The Customs and Inland Revenue Act, 1890.  Subsection two of section twenty-six, except so far as applied for the purposes of this Act.

54 & 55 Vict. c. 25.  The Customs and Inland Revenue Act, 1891.  Section four.

54 & 55 Vict. c. 39.  The Stamp Act, 1891 -                      In the Schedule the words—
“Commission:                                                                                £  s.  d.

(1) To any officer in the army or in the corps of Royal Marines -                                                                                1  10  0
(2) To any officer in the navy - - -                                                                                0  5   0
Exemption.
Commission to any officer of militia, yeomanry, or volunteers,”


[Preamble.]
Postmaster general may require railway companies to convey the mails.                                                                                [1.] In all cases of railways already made or in progress or to be hereafter made within the United Kingdom, by which passengers or goods shall be conveyed in or upon carriages drawn or impelled by the power of steam, or by any locomotive or stationary engines, or animal or other power whatever, it shall be lawful for the postmaster general, by notice in writing under his hand delivered to the company of proprietors of any such railway, to require that the mails or post letter bags shall from and after the day to be named in any such notice (being not less than twenty-eight days from the delivery thereof) be conveyed and forwarded by such company on their railway, either by the ordinary trains of carriages, or by special trains, as need may be at such hours or times in the day or night as the postmaster general shall direct, together with the guards appointed and employed by the postmaster general in charge thereof, and any other officers of the Post Office; and thereupon the said company shall from and after the day to be named in such notice, at their own costs, provide sufficient carriages and engines on such railways for the conveyance of such mails and post letter bags to the satisfaction of the postmaster general, and receive, take up, carry, and convey by such ordinary or special trains of carriages or otherwise, as need may be, all such mails or post letter bags as shall for that purpose be tendered to them, or any of their officers, servants, or agents, by any officer of the Post Office, and also receive, take up, carry, and convey, in and upon the carriages carrying such mails or post letter bags, the guards in charge thereof, and any other officers of the Post Office, and shall receive, take up, deliver and leave such mails or post letter bags, guards, and officers at such places in the line of such railway, on such days, at such hours or times in the day, or night, and subject to all such reasonable regulations and restrictions as to speed of travelling, places, times and duration of stoppages, and times of arrival, as the postmaster general shall in that behalf from time to time order or direct: Provided always, that the rate of speed to be required shall in no case exceed the maximum rate of speed prescribed by the directors of such railway or railways for the conveyance of passengers by their first class trains; but that no alteration in the rate of speed of any train by which the mails shall be conveyed shall be made until six calendar months’ previous notice shall be given to the postmaster general of any such intended alteration.

If required, carriage to be applied exclusively to such conveyance.                                                                                2. It shall be lawful for the postmaster general (if he shall see fit) to require that the whole of the inside of any carriage used on any railway for the conveyance of mails or post letter bags shall be exclusively appropriated for the purpose of carrying the mails.

Railway company, if required, to provide separate carriage for sorting letters, &c.                                                                                3. The company of proprietors of any such railway shall, on being required so to do by the postmaster general, provide and furnish (in addition to the carriages aforesaid) a separate carriage or separate carriages, fitted up as the postmaster general or such person as he shall nominate in that behalf, shall direct, for the purpose of sorting letters therein, and shall forward the same carriage, or carriages by their railway, at such hours or times, and subject to all such reasonable regulations as aforesaid as the postmaster general shall in that behalf order or direct; and such company of proprietors shall receive, take up, carry and convey in any such last-mentioned carriage or carriages all such post letter bags and officers of the Post Office as the postmaster general shall reasonably require, and shall deliver and leave any post letter bags and officers of the Post Office such places on the line of the railway as the postmaster general shall in that behalf from time to time reasonably order and direct.

Postmaster general may direct mails to be carried on railway in mail coaches, in lieu of company’s carriages.                                                                 4. In case the postmaster general shall at any time be desirous of sending by any such railway any of her Majesty’s mail coaches or mail carts, with the mails or post letter bags and guards thereof, and carriages for sorting letters, with any officers of the Post Office therein, instead of sending the said mails or post letter bags, guards, and officers of the Post Office by carriages to be provided by such railway company as aforesaid, then and in any such case such railway company shall, at the request of the postmaster general, signified by such notice as aforesaid, cause such mail coaches or mail carts, with the mails or post letter bags and guards thereof, and carriages for sorting letters, with any officers of the Post Office therein, to be conveyed by the usual or proper trucks or frames on their said railway, subject to such regulations and restrictions of the postmaster general as herein-before mentioned.

Railway companies to be subject to directions of Post Office respecting conveyance of mails                                                                                5. For the greater security of the mails or post letter bags so to be carried or conveyed by railways the company of proprietors of such respective railways along which such mails or post letter bags, mail coaches, or carts and carriages for sorting letters shall be so required by the postmaster general to be conveyed, and their respective officers, servants, and agents, shall obey, observe, and perform all such reasonable regulations respecting the conveyance, delivering, and leaving of such mails and post letter bags, guards and officers of the Post Office, mail coaches, or carts and carriages, on any such railways, or on the line thereof, as the postmaster general, or such officer of the Post Office as he shall nominate in that behalf, shall in his discretion from time to time give or make: Provided always, that it shall not be lawful for any officer or servant of the Post Office to interfere with or give orders to the engineer or other person having the charge of any engine upon any railway along which mails or post letter bags shall be conveyed; but if any cause of complaint shall arise, the same shall be stated to the conductor or other officer of the railway company having the charge of the train, or to the chief officer at any station upon the railway; and in case of any default or neglect on the part of any officers or servants of the railway company to comply with any of the regulations of the postmaster general or other officer of the Post Office so to be nominated as aforesaid, the railway company shall be wholly responsible for the same.

Remuneration to railway companies for conveyance of mails.                                                                                6. Every company of proprietors of any railway along which such mails or post letter bags, mail coaches, carts, or carriages, shall be so required by the postmaster general to be conveyed shall be entitled to such reasonable remuneration to be paid by the postmaster general to any such company of proprietors for the conveyance of such mails, post letter bags, mail guards, and other officers of the Post Office, mail coaches, carts, and carriages, in manner required by such postmaster general, or by such officer of the Post Office as he shall in that behalf nominate as aforesaid, as shall (either prior to or after the commencement of such service) be fixed and agreed on between the postmaster general and such company of proprietors, or, in case of difference of opinion between them, then as shall be determined by arbitration as herein-after provided; but so that the services which may be required by the postmaster general, or by such officer of the Post Office as he in that behalf shall nominate as aforesaid to be performed by any such company of proprietors, be not suspended, postponed, or deferred by reason of such remuneration not having been then fixed or agreed on between the said postmaster general and such company of proprietors, or by reason of the award on any reference to arbitration to determine the remuneration not having been then made.

Agreements between postmaster general and railway companies as to amount of remuneration, &c. shall be altered on any increase or diminution of the services to be rendered.  7. Notwithstanding any agreement entered into between the postmaster general and any such company, or any award to be made on any such reference as aforesaid, fixing the amount of remuneration to be paid to such company for any services to be rendered by them as aforesaid, it shall be lawful and competent to and for the postmaster general, by notice in writing, to require, from and after the day to be named in any such notice, not being less than twenty-eight days from the delivery thereof, any addition to be made to the services in respect of which such agreement shall be entered into or award made; and in any such case, and also in case of a discontinuance of any part of such services as herein-after provided, a fresh agreement shall be entered into between the postmaster general and such company, regulating the future amount of remuneration to be paid by the postmaster general to such company for such increased or diminished services, as the case may be; or, if the parties cannot agree on such amount, the same shall be referred to arbitration in like manner as herein-before is mentioned and herein-after provided as to any original agreement; and such arbitrators shall have power to award any compensation they may consider reasonable to be paid to any railway company for any loss that may have been occasioned to them by the discontinuance or alteration of the services previously agreed to be performed by them by any train or carriage specially required by the postmaster general to be forwarded for the conveyance of the mails; but so that nevertheless such increased or diminished services shall not be suspended, postponed, or deferred by reason of the amount of such increased or diminished remuneration not having been then fixed or agreed on between the postmaster general and such company of proprietors, or by reason of the award on any reference to arbitration to determine the amount of such increased or diminished remuneration not having been then made.

Postmaster general may terminate services of railway companies, on notice;                                                                                8. It shall be lawful for the postmaster general and he is hereby authorized, at any time during the continuance of the services of any company of proprietors as aforesaid, to give to such company, by writing under his hand, six calendar months previous notice that such services or any part thereof, shall cease and determine; and thereupon at the expiration of such six calendar months notice and said services, or such part thereof as aforesaid, and the remuneration for the same, shall cease and determine.

or may terminate services of railway companies without notice, subject to certain conditions.                                                                                9. It shall be lawful for the postmaster general at any time during the continuance of the services of any company of proprietors as aforesaid, by notice in writing under his hand, absolutely to determine and put an end to the same or any part thereof, without giving any previous notice, or on giving any notice less than six calendar months in respect thereof, and thereupon the said services shall cease and determine accordingly: Provided nevertheless, that in case the postmaster general shall, without giving six calendar months notice as aforesaid, at any time determine the services to be required by the postmaster general of any company of proprietors, or any part of such services, without any cause whatever, or for any part of such services, without any cause whatever, or for any cause other than the default by such company of proprietors in the performance of any of the services to be required of them by the postmaster general, or the breach by such company of proprietors of any of their engagements with the postmaster general, then and in any such case the postmaster general shall make to such company a full and fair compensation for all loss thereby occasioned, the amount whereof, in case the parties differ about the same, shall be oscertained by arbitration as herein-after mentioned.

Royal arms to be painted on carriages provided for the service of the Post Office.                                                                                10. On all carriages to be provided for the service of the Post Office on any such railway there shall on the outside be painted the royal arms, in lieu of the name of the owner and of the number of the carriage and of all other requisites, if any, prescribed by law in respect of carriages passing on any such railway; but the want of such royal arms on any carriage belonging to or used by the Post Office shall not form an objection to such carriage running on any railway, any thing to the contrary notwithstanding.

Bye laws of railway companies not to be repugnant provisions of this Act.                                                                                11. It shall not be competent or lawful to or for the company of proprietors of any railway to make any bye laws, orders, rules, or regulations which shall militate against or be contrary or repugnant to any of the enactments herein contained; and if any company of proprietors shall make or shall have made any such byelaws, orders, rules, or regulations, either prior or subsequently to the postmaster general signifying to the said company his intention that the mails or post letter bags, mail coaches, carts, or carriages shall be conveyed by such railway, all such bye laws, orders, rules, and regulations, so far as they shall militate against or be contrary or repugnant to any of the enactments herein contained, shall be and be deemed absolutely void and of no effect, in like manner as if such bye laws, orders, rules, or regulation had never been made or passed, any thing to the contrary in anywise notwithstanding.

Penalty for refusing or neglecting to convey mails.                                                                                12. If the company of proprietors of any railway, or any of their respective officers, servants, on agents, shall refuse or neglect to carry or convey any mails or post letter bags, when tendered to them for such purpose by the postmaster general or any officer of the Post Office, or shall refuse to carry on their railway any mail coaches, carts, or carriages, as herein-before provided, when so required by the postmaster general, or shall refuse or neglect to receive, take up, deliver, and leave any such mails or post letter bags, mail guards, or other officers of the Post Office, mail coaches, carts, or carriages, at such places, at such times, on such days, and subject to such regulations and restrictions as to speed of travelling, places, times, and duration of stoppages, as the postmaster general shall from time to time reasonably direct or appoint, as herein-before provided or shall not obey, observe, and perform all such regulations, respecting the conveyance of the mails and post letter bags, mail coaches, carts, and carriages on any such railways, as the postmaster general, or such officer of the Post Office as he shall nominate in that behalf, shall make for the purposes aforesaid, then and in any such case the company of proprietors, who, or whose officer, servant, or agent, shall so offend in the premises, shall for every such offence forfeit and pay a sum not exceeding twenty pounds; provided nevertheless, that the payment of or liability to such penalty shall not in any manner lessen or affect the liability of any such company under any bond which may have been given by them under the provisions herein-after contained.

Postmaster general may require railway companies to give security by bond.                                                                                13. It shall be lawful for the postmaster general, if he shall so think fit, to require the company of proprietors of any railway already made or in progress, or to be hereafter made within the United Kingdom to give security by bond to her Majesty, conditioned to be void if such company shall from time to time carry or convey, or cause to be carried or conveyed, all such mails or post letter bags, mail guards, and other officers of the Post Office, mail coaches, carts, and carriages in manner herein-before mentioned, when thereunto required by the postmaster general, or any officer of the Post Office duly authorized for that purpose, and shall receive, take up, deliver, and leave all such mails or post letter bags, guards and officers, mail coaches, carts, and carriages, at such places, at such times, on such days, and subject to such regulations and restrictions as to speed of travelling, places, times, and duration of stoppages, as herein-before mentioned, and shall obey, observe, and perform all such regulations respecting the same as the postmaster general shall reasonably make, and shall well and truly do and perform, and cause to be done and performed, all such other acts, matters, and things as by this Act are required or directed to be done or performed by or on the part or behalf of such company, their officers, servants, and agents; and every such bond shall be taken in such sum and in such form as the postmaster general shall think proper; and every such security shall be renewed from time to time whenever and so often as such bond shall be forfeited, and also whenever and so often as to the postmaster general shall in his discretion require the same to be renewed; and if any company of proprietors of any such railway as aforesaid shall, when so required as aforesaid, refuse or neglect, for the space of one calendar month next after the delivery of any notice for such purpose to them given by or from the postmaster general, to execute to her Majesty, such bond to the effect and in manner aforesaid, or shall at any time refuse or neglect to renew such bond whenever and so often as the same shall by or in pursuance of this Act be required to be renewed, such company of proprietors shall forfeit one hundred pounds for every day during the period for which there shall be any refusal, neglect, or default to give or renew such security as aforesaid, after the expiration of the said one calendar month.

Lessees of railway shall be liable to provisions of this Act, but, if not a body corporate or company, shall not be required to give security by bond above 1,000l., &c.      14. Provided always, that in all cases in which any railway or part of a railway may previous to the passing of this Act, have been demised or let by the company of proprietors thereof, the body corporate or company, or other persons to whom the same shall have been so demised or let, their successors, executors, administrators, or assigns, shall during the continuance of such lease be liable to all the provisions of the Act for or in respect of such railway or part of a railway, in lieu of such company of proprietors, but so that such lessees (not being a body corporate or company), their executors, administrators, or assigns, shall not be required in respect of any such railway or part of a railway to give security under the foregoing enactment to any amount in any one bond exceeding the sum of one thousand pounds, and shall not in any one year be liable in damages to be recovered upon any bonds which they may have given to any amount exceeding the sum of one thousand pounds and costs of suit.

Services of notices.                                                                                15. All notices under the provisions of this Act by or on behalf of the postmaster general to any company of proprietors of any railway as aforesaid shall be considered as duly served on any company of proprietors in case the same shall be given or delivered to any one or more of the directors of such company, or to the secretary or clerk of such company, or be left at any station belonging to such company.

Settlement by arbitration of differences between postmaster general and railway companies in certain cases.                                                                   16. In all cases in which the postmaster general and any company of proprietors of any railway shall not be able to agree on the amount of remuneration or compensation to be paid by the postmaster general to such company of proprietors for any services performed or to be performed by them as herein-before mentioned, the same shall be referred to the award of two persons, one to be named by the postmaster general, and the other by such company; and if such two persons cannot agree on the amount of such remuneration or compensation, then to the umpirage of some third person, to be appointed by such two first-named persons previously to their entering upon the inquiry; and the said award or umpirage, as the case may be, shall be binding and conclusive on the said parties, and their respective successors and assigns.

Railroad companies after contracts have existed for a certain period, may refer them to arbitrators to decide as to their continuance.                                        17. After any contract entered into or award made under the authority of this Act shall have continued in operation for a period of three years, it shall be competent for any railway company who may consider themselves aggrieved by the terms of remuneration fixed by such contract or award, by notice under their common seal, to require that it shall be referred to arbitrators to determine whether any and what alteration ought to be made therein; and thereupon such arbitrators or umpire to be appointed as herein-before mentioned shall proceed to inquire into the circumstances, and make their award therein, as in the case of an original agreement: Provided always, that the services performed by such railway company for the Post Office shall in nowise be interrupted or impeded thereby.

Limitation of time for nomination of arbitrators and making of awards, &c.                                                                                18. In all references to be made under the authority of this Act the postmaster general, or the railway company, as the case may be, shall nominate his or their arbitrator within fourteen days after notice from the other party, or in default it shall be lawful for the arbitrator appointed by the party giving notice to name the other arbitrator; and such arbitrators shall proceed forthwith in the reference, and make their award therein within twenty-eight days after their appointment, or otherwise the matter shall be left to be determined by the umpire; and if such umpire shall refuse or neglect to proceed and make his award for the space of twenty-eight days after the mater shall have been referred to him, then a new umpire shall be appointed by the two first-named arbitrators, who shall in like manner proceed and make his award within twenty-eight days, or in default be superseded, and so toties quoties.

Interpretation of terms.                                                                                19. Whenever the term “company of proprietors,” or “railway company,” or “company” is used in this Act, the same shall extend to and be construed to include the proprietors for the time being of any railway, whether a body corporate or individuals, and also (during the continuance of any demise or lease as aforesaid) any person, whether a body corporate or company or individuals, to whom any railway or part of a railway may previous to the passing of this Act have been demised or let, and their successors, executors, administrators, and assigns, unless the subject or context be otherwise repugnant to such construction; and the provisions of this Act shall be construed according to the respective interpretations of the terms and expressions contained in an Act passed in the first year of the reign of her present Majesty, intituled “An Act for “consolidating the laws relative to offences against the Post “Office of the United Kingdom, and for regulating the judicial “administration of the Post Office laws, and for explaining “certain terms and expressions employed in those laws,” so far as those interpretations are not repugnant to the subject or inconsistent with the context of such provisions; and this present Act shall be deemed and construed to be a Post Office Act within the intent and meaning of the said last-mentioned Act; and the pecuniary penalties hereby imposed shall be recovered and recoverable in the manner and form therein particularly mentioned and expressed with reference to the pecuniary penalties imposed by the Post Office Acts: Provided nevertheless that any justice of the peace having jurisdiction for any county through which any railway shall pass, in respect of which any penalty of forfeiture under this Act shall have been incurred, shall and may hear and determine any offence against this Act which may subject any company to a pecuniary penalty not exceeding twenty-pounds; and a summons issued under the Post Office Acts by any such justice against any railway company for the recovery of any such penalty shall be deemed to be sufficiently served in case either the summons or a copy thereof be delivered to any officer, servant, or agent of such company, or be left at any station belonging to such company.

7 Will. 4 & 1 Vict. c. 36.
Power of justices to determine offences against this Act.
[S. 20 rep. 37 & 38 Vict. c. 96. (S.L.R.)]
[1 Short title, “The Railways (Conveyance of Mails) Act, 1838.” See 55 & 56 Vict. c. 10.

The provisions of this Act requiring any notice, requisition, or document to be under the hand of the postmaster general, are rep. 31 & 32 Vict. c. 119. s. 37.

This Act as amended by 10 & 11 Vict. c. 85. s. 16. is applied to tramways in Ireland, subject to certain provisions, 23 & 24 Vict. c. 152. s. 46.]


[25th December, 2014]
Be it enacted by the Oireachtas as follows:
Definitions
1. In this Act—
“Act of 2012” means the Social Welfare Act 2012 ;
“Principal Act” means the Social Welfare Consolidation Act 2005 .

Amounts of child benefit
2. (1) The Principal Act is amended—
(a) in section 221—
(i) by the substitution of the following subsection for subsection (1) (amended by section 8 of the Act of 2012):
“(1) Subject to this Act, a qualified person shall be paid a monthly benefit of €135 in respect of each qualified child.”,
and
(ii) by the substitution of the following subsection for subsection (2) (amended by section 17 of, and Schedule 3 to, the Social Welfare Law Reform and Pensions Act 2006 ):
“(2) Notwithstanding anything in this Part, the monthly benefit payable to a qualified person in respect of a qualified child whose birth was part of—
(a) a multiple birth of 2 children, of whom 2 remain qualified, shall be 150 per cent of the amount specified in subsection (1), or
(b) a multiple birth of 3 or more children, of whom—
(i) not less than 3 remain qualified, shall be 200 per cent of the amount specified in subsection (1),
(ii) not less than 2 remain qualified, shall be 150 per cent of the amount specified in subsection (1), or
(iii) one remains qualified, shall be payable at the amount specified in subsection (1).”,
and
(b) in Schedule 4, by the repeal of Part 4 (amended by section 8 of the Act of 2012).
(2) This section comes into operation on 1 January 2015.
Means assessment for one-parent family payment
3. Rule 1(4) (amended by section 11 of the Social Welfare Act 2011 ) of Part 5 of Schedule 3 to the Principal Act is amended—
(a) in subparagraph (a), by the substitution of “subject to this paragraph,” for “subject to subparagraph (b),”,
(b) in subparagraph (c), by the substitution of “shall be disregarded, and” for “shall be disregarded,”,
(c) by the substitution of the following subparagraph for subparagraph (d):
“(d) in calculating the weekly earnings for the purposes of subparagraph (a) for any period commencing on or after 1 January 2014, an amount of €90 together with half the weekly earnings in excess of that amount shall be disregarded;”,
and
(d) by the deletion of subparagraphs (e) and (f).
Amendment of Pensions Act 1990
4. The Pensions Act 1990 is amended by the insertion of the following section after section 48A (inserted by section 10 of the Social Welfare and Pensions (No. 2) Act 2013 ):
“Payment of moneys by Minister for Finance in respect of liabilities accruing under certain relevant schemes
48B. (1) The Minister for Finance may, at the request of the Minister, following consultation with the Minister for Public Expenditure and Reform, pay moneys to an approved person for the purpose of the discharge by the approved person of the liabilities of an eligible pension scheme, referred to in paragraph (b) of the definition of eligible pension scheme.

(2) The Minister for Finance may, after consultation with the Minister for Public Expenditure and Reform, authorise a person to be an approved person for the purposes of this section.
(3) The moneys referred to in subsection (1) that are required by the Minister for Finance for the making of a payment under that subsection shall be paid out of the Central Fund or the growing produce thereof.
(4) In this section—
‘approved person’ means a person authorised under subsection (2);
‘eligible pension scheme’ means a relevant scheme where the date of the winding up of the scheme is on or after 25 January 2007 and before 25 December 2013 and in respect of which—
(a) the employer participating in the relevant scheme is, or where more than one employer participates in such scheme, all of the employers participating in the scheme are, at the date of the winding up insolvent for the purposes of the Protection of Employees (Employers’ Insolvency) Act 1984 , and
(b) the resources of the relevant scheme are not sufficient to discharge in whole or in part, the liabilities of the scheme in respect of—
(i) 50 per cent of the benefits specified in paragraph 1 of the Third Schedule to or in respect of those persons who, at the date of the winding up of the scheme, were within the categories referred to in that paragraph, to the extent that those benefits have not already been discharged, and
(ii) 50 per cent of the benefits specified in paragraphs 2, 3 and 4 of the Third Schedule to or in respect of those members of the scheme who, at the date of the winding up of the scheme, were within the categories referred to in those paragraphs, to the extent that those benefits have not already been discharged.
(5) A reference to ‘effective date of the certificate’ in the Third Schedule shall, insofar as it relates to an eligible pension scheme, be construed as a reference to the date of the winding up of the eligible pension scheme concerned, with any necessary modifications.”.

Short title, construction and collective citations
5. (1) This Act may be cited as the Social Welfare and Pensions (No. 2) Act 2014.
(2) The Social Welfare Acts and this Act (other than section 4 ) shall be construed together as one Act.
(3) The Pensions Act 1990 to 2014 and section 4 shall be construed together as one Act and the collective citation “Pensions Acts 1990 to 2014” shall include that section.


[Preamble.]
Short title.                                                                                1. This Act may be cited for all purposes as “The National School Teachers (Ireland) Act, 1875.”

Interpretation of terms.                                                                                2. In construing this Act the following expressions shall have the meanings hereby assigned to them; (that is to say,)

The expression “The Commissioners of Education” shall mean “the Commissioners of National Education in Ireland.”

The expression “the Local Government Board” shall mean the Local Government Board for Ireland:
The expression “financial year” shall mean the period of time between the first day of April in any year and the first day of April in the next following year:
The expression “the guardians,” with respect to any poor law union, shall mean the board of guardians for such poor law union:
The expression “union” shall mean a poor law union:
The expression “contributory union” shall mean a union contributing to the payment of fees to teachers of national schools in such union in accordance with the provisions of this Act:
The expression “results fees” shall mean “fees payable in a contributory union to teachers of national schools other than poor law union national schools in respect of the results ascertained to have been effected in their respective schools.”

Commissioners of Education, to transmit to Treasury scale of results fees.                                             3. The Commissioners of Education shall each year, together with their estimate for the next financial year, transmit to the Treasury a statement showing the scale upon which the amount required for the payment of results fees has been calculated; and the scale upon which such estimate as approved by the Treasury has been calculated shall remain in force to the end of such financial year, without any alteration tending to increase the total amount estimated for results fees in such financial year.

Local Government Board to give notice to guardians inquiring whether they are willing to become a contributory union.  4. The Local Government Board shall, on or before the first day of September in the year one thousand eight hundred and seventy-five, transmit to the guardians of each union in Ireland a notice requiring them within forty days after the receipt thereof to inform the Local Government Board whether, for the purpose of increasing the remuneration of the teachers of national schools within such union, they are willing to become a contributory union within the meaning of this Act; and the Local Government Board shall, on or before the first day of January in every year, transmit a notice to the like effect to the guardians of every union which shall not at such time be a contributory union.

Any guardians may resolve that their union shall contribute to results fees.                                           5. The guardians for any union duly assembled after fourteen days notice has been given in the manner required by the regulations of the Local Government Board may, by the votes of a majority of their number, resolve that such union shall in each financial year contribute out of the rates for the relief of the destitute poor a sum equal to one-third of the full amount which shall upon the passing of such resolution become payable in such year by way of results fees in respect of pupils attending the national schools in such union; and such union shall thereupon become liable to the payment of such contribution out of such rates as aforesaid and be a contributory union.

Certificate of resolution of guardians to be sent to Commissioners and to Local Government Board.                      6. When such resolution has been passed by the guardians of any union a copy of the same signed by the chairman of such guardians and the clerk of such union shall be sent to the Commissioners of Education and to the Local Government Board, and shall, for the purposes of this Act, be conclusive evidence that such resolution was in every respect duly passed; and every such resolution shall continue in force, and the union to which the same relates shall continue to be a contributory union until the expiration of one year after the first day of April next after the passing of such resolution and thereafter until such first resolution shall be rescinded: Provided always, that any such resolution may be rescinded by the vote of a majority of the guardians duly assembled after one month’s notice, and if so rescinded notice thereof shall be sent by the clerk of the union to the Commissioners of Education and to the Local Government Board, and from and after the first day of April next after such rescinding the union to which such resolution related shall cease to be a contributory union, but may again become a contributory union in manner by this Act provided.

Commissioners of Education to certify the sum required to Local Government Board.                                      7. The Commissioners of Education shall before the first day of April in each year transmit to the Local Government Board an estimate of the full amount payable as results fees in respect of pupils attending the national schools in each contributory union by the Commissioners of Education in the financial year commencing with such first day of April, and shall require the Local Government Board in every year, to provide a sum equal to one third of such full amount; and the said Local Government Board shall thereafter provide such sum in the manner by this Act prescribed.

Local Government Board to assess the sum required on each contributory union.                                          8. Upon the receipt of every such estimate the Local Government Board shall by an order under their seal assess upon each contributory union a sum equal to one third of the full amount payable as results fees in respect of pupils attending the national schools in such contributory union, and shall transmit a copy of such order to the guardians and likewise to the treasurer of such contributory union, stating the amount so assessed on such contributory union.

Treasurers of contributory unions to pay over the amount so assessed to Bank of Ireland.                               9. Forthwith on the receipt of such order by the treasurer of any contributory union he shall, out of the funds then lying in his hands to the credit of the guardians of such union, or if there shall be then no sufficient assets, out of the moneys next received by him and placed to the credit of such guardians, pay over the amount so assessed on such contributory union to the Bank of Ireland, to be there placed to the credit of the Commissioners of Education to a separate account, to be entitled “The Results Fees Account”; and the guardians of such contributory union shall in their account with the electoral divisions of such contributory union debit each electoral division with its proportion of the said amount according to the net annual value for the time being of the property rateable to the rates for the relief of the destitute poor in each such division.

The Commissioners of Education to distribute the contribution of unions.                                               10. The Commissioners of Education in each financial year, shall, out of the sum so raised in each such year in each contributory union, pay to the teachers of national schools in such contributory union, other than the poor law union national schools, a sum not exceeding one third of the full amount payable to such teachers within that year by way of results fees in respect of pupils attending the national schools within such union.

Disposition of overplus, &c.                                                                                11. If in any financial year the sum provided by the Local Government Board in respect of any contributory union exceeds the amount required for the purposes of this Act in such year in respect of such contributory union such overplus shall be carried to the credit of the next following financial year, and in such last-mentioned year only such sum shall be raised by assessment on such contributory union as shall be necessary in addition thereto to make up the sum which would in the ordinary course under this Act be required to be provided by the Local Government Board in respect of such contributory union, in such next following financial year.

Provision for teachers of poor law union national schools.                                                             12. The guardians of any union duly assembled after fourteen days notice has been given in the manner required by the regulations of the Local Government Board may, by a majority of their number, resolve that in any year a sum may be given out of the rates for the relief of the destitute poor by way of fees to the teachers of the poor law union national schools in such union, in respect of results ascertained to have been effected in their respective schools, and thereupon the same shall be paid to such teachers by the guardians, on receiving a certificate of the results from the Commissioners of Education: Provided always, that the amount of any such payment shall not exceed the full amount which would be payable under the like circumstances to such teachers of such poor law union national schools if they were teachers of other national schools in such union.