[10 th December, 2015]
Be it enacted by the Oireachtas as follows:
PART 1
Preliminary and General
Short title
1. This Act may be cited as the National Cultural Institutions (National Concert Hall) Act 2015.

Definitions
2. In this Act—
“Board” means the Board of the NCH;
“committee” means a committee established in accordance with section 14 ;
“company” has the meaning it has in the Companies Act 2014 ;
“chief executive officer” means the person appointed under section 18 (1);
“establishment day” means the day appointed by order under section 4 ;
“NCH” means the National Concert Hall established under section 5 ;
“Minister” means the Minister for Arts, Heritage and the Gaeltacht;
“subsidiary” means a subsidiary within the meaning of section 7 of the Companies Act 2014 ;
“superannuation benefit” means a pension, gratuity or other allowance payable on resignation, retirement or death.

Expenses
3. The expenses incurred by the Minister in the administration of this Act shall, to such an extent as may be sanctioned by the Minister for Public Expenditure and Reform, be paid out of moneys provided by the Oireachtas.

PART 2
National Concert Hall
Establishment day
4. The Minister shall, by order, appoint a day to be the establishment day of the National Concert Hall.

Establishment of National Concert Hall
5. (1) There shall stand established on the establishment day, a body to be known, in the Irish language as An Ceoláras Náisiúnta or, in the English language, the National Concert Hall (in this Act referred to as the “NCH”), situated, for the time being, at Earlsfort Terrace in the city of Dublin, to perform the functions conferred on it by or under this Act.
(2) The NCH shall be a body corporate with perpetual succession and an official seal and with power to sue and be sued in its corporate name, and shall, with the consent of the Minister given with the approval of the Minister for Public Expenditure and Reform, have power to acquire, hold and dispose of land or an interest in land, and acquire, hold and dispose of any other property.

Seal of NCH
6. (1) The seal of the NCH shall be authenticated by—
(a) the signature of the chairperson of the Board or another member of the Board authorised by it to act in that behalf, and
(b) by the signature of a member of staff of the NCH authorised by it to act in that behalf.
(2) Judicial notice shall be taken of the seal of the NCH and any document purporting to be an instrument made by, and to be sealed with the seal of the NCH, authenticated in accordance with subsection (1), shall, unless the contrary is shown, be received in evidence and be deemed to be such instrument without further proof.

Functions of NCH
7. The principal functions of the NCH shall be—
(a) to provide and operate, having regard to international standards and good practice, the national venue for the performance, appreciation and enjoyment of musical, creative, artistic and cultural activities including the promotion of concerts and recitals of artistic, educational and cultural value,
(b) in the public interest, to promote and support the performance, knowledge, appreciation, creation and enjoyment of music as an integral part of Irish life,
(c) to entertain, educate and engage the public through musical experiences, and
(d) to encourage and promote inclusivity, participation, creativity, experimentation and involvement in music through engagement with diverse individuals and communities as performers, participants, composers or audience members.

Independence of NCH
8. The NCH shall be independent in the exercise of its functions subject to such general policy guidelines as may be issued by the Minister to all national cultural institutions from time to time.

Powers of NCH
9. (1) Subject to this Act, the Board shall have power to do anything that appears to it to be requisite for, advantageous or incidental to, or to facilitate, the performance of the functions of the NCH, including the making of arrangements with any person to assist the NCH in the proper discharge of any of its functions.
(2) The NCH may recover as a simple contract debt in any court of competent jurisdiction from the person by whom it is payable any amount due and owing to the NCH.

PART 3
Board of NCH
Board of NCH
10. (1) The NCH shall have a Board consisting of a chairperson and 8 ordinary members appointed by the Minister.
(2) (a) The chairperson and ordinary members of the Board shall be appointed by the Minister, from among persons who, in the Minister’s opinion, have experience of, and expertise in matters connected to music, dance, the arts, finance, business, administration, marketing, fundraising, philanthropy, corporate governance, human resources or venue management.
(b) When making an appointment under paragraph (a) the Minister shall consult the chairperson of the Board in relation to the expertise that is required on the Board.
(c) The Minister shall have regard to any guidelines prepared by the Minister for Public Expenditure and Reform in relation to appointments to boards of State bodies.
(3) The Minister shall designate one member of the Board to be the chairperson.
(4) Of the members of the Board, not less than 4 shall be men and not less than 4 shall be women.
(5) The chairperson of the Board shall hold office for 5 years from the date of his or her appointment and shall not be eligible for re-appointment after serving 2 terms of 5 years (for which purpose chairmanship of the Board which occurred before the commencement of this section shall be taken into account).
(6) The persons first appointed as ordinary members shall hold office as follows:
(a) 3 members for a term of 3 years;
(b) 3 members for a term of 4 years;
(c) 2 members for a term of 5 years.
(7) Ordinary members who are to hold office for the periods specified in subsection (6) shall be selected by lot to be drawn in such manner as may be determined by the Minister.
(8) Subject to subsection (6), an ordinary member shall serve for a period of 5 years from the date of his or her appointment.
(9) A member of the Board, appointed under subsection (2), whose term of office expires or is about to expire by the effluxion of time is eligible for re-appointment to the Board, but may not serve on the Board for more than 2 consecutive terms.
(10) A member of the Board of the National Concert Hall Company who held office immediately before the establishment day shall cease to hold office upon such day but, subject to subsection (6), (7), (8) or (9), such a member shall be eligible to be appointed as a member of the Board under this section.

Conditions of office of members of Board
11. (1) The Minister may at any time remove from office a member of the Board if—
(a) in the opinion of the Minister, the member has become incapable through ill-health of performing his or her functions,
(b) the member’s removal appears to the Minister to be necessary in order to ensure the effective performance by the NCH of its functions, or
(c) the member has committed stated misbehaviour.
(2) A member of the Board may resign from office by notice in writing given to the Minister and the resignation shall take effect on the day on which the Minister receives the notice.
(3) A person ceases to be qualified to be a member of the Board and (where he or she is a member of the Board) ceases to hold office if he or she—
(a) is adjudicated bankrupt,
(b) makes a composition or arrangement with creditors,
(c) is convicted of any indictable offence in relation to a company,
(d) is convicted of an offence involving fraud or dishonesty,
(e) is, or is deemed to be, the subject of an order under section 160 of the Companies Act 1990 or a disqualification order within the meaning of Chapter 4 of Part 14 of the Companies Act 2014 , or
(f) is sentenced to a term of imprisonment by a court of competent jurisdiction.
(4) A member of the Board shall, subject to this Act, hold office upon such terms and conditions as may be determined by the Minister, with the consent of the Minister for Public Expenditure and Reform.

Casual vacancies among members of Board
12. (1) If a member of the Board dies, resigns, ceases to be qualified for office and ceases to hold office or is removed from office, the Minister may appoint a person to be a member of the Board to fill the casual vacancy so occasioned in the same manner as the member who occasioned the casual vacancy was so appointed.
(2) A person appointed to be a member of the Board under this section shall hold office for that period of the term of office of the member who occasioned the casual vacancy concerned that remains unexpired at the date of his or her appointment and shall be eligible for reappointment as a member of the Board on the expiry of the said period for one further term.

Meetings and procedure
13. (1) The Board shall hold as many meetings as may be necessary for the performance of its functions but in each year shall hold not less than one meeting in each period of 3 months.
(2) At a meeting of the Board—
(a) the chairperson of the Board shall, if present, be the chairperson of the meeting, or
(b) if and so long as the chairperson of the Board is not present, or if that office is vacant, the members of the Board who are present shall choose one of their number to be chairperson of the meeting.
(3) Every question at a meeting shall be determined by a majority of the votes of the members of the Board present and voting on the question and, in the case of an equal division of votes, the chairperson of the meeting shall have a second or casting vote.
(4) Subject to subsection (6), the Board may act notwithstanding one or more vacancies among its members.
(5) Subject to this Act, the Board shall regulate its procedure by rules or otherwise.
(6) The quorum for a meeting of the Board shall be 4.
(7) The chief executive officer shall fix the date of the first meeting of the Board first constituted pursuant to section 10, and shall specify the time and place at which it shall take place.

Committees
14. (1) The Board may establish committees to assist and advise it on matters relating to its functions and may determine the terms of reference of each committee.
(2) A committee shall consist of a chairperson and such number of other members as the Board may determine and, provided that the majority of members of the committee are members of the Board, may include people who are not members of the Board or the staff of the NCH.
(3) The chairperson and other members of a committee shall be appointed by the Board subject to such terms and conditions as the Board shall determine.
(4) The Board may at any time dissolve a committee for stated reasons.
(5) The Board may regulate the procedure and business of a committee but, subject to any such regulation by the Board, a committee may regulate its own procedure and business.
(6) A committee may act notwithstanding one or more vacancies in its membership.

Expenses of members of Board and committees
15. (1) No remuneration, other than the expenses referred to in subsection (2), shall be payable to the chairperson or an ordinary member of the Board or to a member of a committee of the Board except where the Minister, with the consent of the Minister of Public Expenditure and Reform, determines otherwise.
(2) The chairperson, ordinary members of the Board or members of committees established by the Board shall be paid out of funds at the disposal of the NCH such allowances for travelling and subsistence expenses properly incurred in respect of the member’s attendance at a meeting of the Board or of a committee, as the case may be, or otherwise in connection with the affairs of the Board as the Minister, with the consent of the Minister for Public Expenditure and Reform, may allow.

Statement of strategy
16. (1) As soon as may be, but not later than 6 months after the establishment day, and every 5 years thereafter, the NCH shall prepare and present to the Minister, in such format as shall be approved by the Minister, a statement of strategy.
(2) A statement of strategy prepared under subsection (1) shall set out the strategy of the NCH for performing its functions under this Act during the period to which the statement relates, having regard to resources available to the NCH.
(3) The Minister shall, as soon as may be, after a statement of strategy or any revision to it under this section has been presented to him or her, cause a copy or a summary of it to be laid before each House of the Oireachtas.

Annual report
17. (1) The Board shall, as soon as may be, but not later than 6 months after the end of each financial year of the NCH, submit to the Minister, in such form as may be approved by the Minister, a report of its activities during the immediately preceding financial year.
(2) The Minister shall ensure that copies of the report submitted under subsection (1) are laid before each House of the Oireachtas as soon as may be after the report is received by the Minister.

PART 4
Staff of NCH
Chief executive officer
18. (1) There shall be a chief executive officer of the NCH who shall be known as and is referred to in this Act as the chief executive officer.
(2) The chief executive officer shall be appointed by the Board with the approval of the Minister and may with the approval of the Minister be removed from office by the Board for stated reasons.
(3) (a) The chief executive officer shall carry on, manage and control generally the administration and business of the NCH and shall perform such other functions (if any) as may be delegated by the Board.
(b) The chief executive officer shall perform his or her functions, subject to such policies as may be determined from time to time by the Board, and shall be accountable to the Board for the efficient and effective management of the NCH and for the due performance of his or her functions.
(c) The chief executive officer may make proposals to the Board on any matter relating to the functions of the NCH.
(d) The chief executive officer shall provide the Board with any information (including financial information) in relation to the performance of his or her functions as the Board may request.
(4) The chief executive officer—
(a) shall hold office on such conditions (including terms and conditions relating to remuneration, allowances for expenses and superannuation) as may be determined from time to time by the Board with the prior approval of the Minister given with the consent of the Minister for Public Expenditure and Reform, and
(b) shall be paid by the Board out of moneys at its disposal.
(5) The chief executive officer shall not be a member of the Board or a committee, but may, in accordance with procedures established by the Board or a committee, as the case may be, attend meetings of the Board or a committee and shall be entitled to speak at and advise such meetings.
(6) The chief executive officer shall not hold any office or position in respect of which emoluments are payable or carry on any business, without the consent of the Board.
(7) Notwithstanding the dissolution of the National Concert Hall Company under section 31 , the chief executive officer of the National Concert Hall Company immediately before the dissolution of the National Concert Hall Company shall continue to hold office under this Act—
(a) as if, on that dissolution, the Board had appointed the person concerned to be the chief executive officer appointed in accordance with subsection (2) for such period, if any, that remained of any contract of employment made between that person and the Company, and
(b) on the same conditions (including those relating to the termination of appointment) as the person held office immediately before that dissolution.
(8) The chief executive officer shall be the accountable person in relation to the accounts of the NCH and shall whenever required in writing to do so by the Committee of Dáil Éireann established under the Standing Orders of Dáil Éireann to examine and report to Dáil Éireann on the appropriation accounts and reports of the Comptroller and Auditor General, give evidence to that Committee on—
(a) the regularity and propriety of the transactions recorded or required to be recorded in any book or other record of account subject to audit by the Comptroller and Auditor General that the Board is required by this Act to prepare,
(b) the economy and efficiency of the Board in the use of its resources,
(c) the systems, procedures and practices employed by the NCH for the purposes of evaluating the effectiveness of its operations, and
(d) any matter affecting the NCH referred to in a special report of the Comptroller and Auditor General under section 11 (2) of the Comptroller and Auditor General (Amendment) Act 1993 or in any other report of the Comptroller and Auditor General, in so far as it relates to a matter specified in paragraph (a), (b)or (c), that is laid before Dáil Éireann.
(9) In the performance of the duties of chief executive officer under subsection (8), the chief executive officer shall not question or express an opinion on the merits of any policy of the Government or a Minister of the Government or on the merits of the objectives of such a policy.
(10) If the chief executive officer is absent or the position of chief executive officer is vacant, the functions of the chief executive officer under this section may be performed by a member of staff of the NCH designated by the Board.

Staff of NCH
19. (1) The Board may, with the prior approval of the Minister given with the consent of the Minister for Public Expenditure and Reform—
(a) appoint such and so many persons to be members of the staff of the NCH as it may from time to time determine,
(b) determine the grades of such staff of the NCH and the number of staff at each grade.
(2) The NCH may at any time remove any member of the staff of the NCH from being a member of its staff.
(3) The terms and conditions of service, including terms and conditions relating to remuneration and allowances for expenses (which shall be paid by the Board out of moneys at its disposal) of the members of the staff of the NCH shall be such as the Board may from time to time, with the prior approval of the Minister given with the consent of the Minister of Public Expenditure and Reform, determine.
(4) The Board may perform any of its functions through or by any member of the staff of the NCH duly authorised in that behalf by the Board.
(5) The Board may hire such temporary or casual staff as may be appropriate for the staging of specific events from time to time.
(6) Notwithstanding the dissolution of the National Concert Hall Company under section 31 , a person who was an officer or servant of the National Concert Hall Company immediately before the dissolution, shall continue—
(a) as if, on that dissolution, the Board had appointed the person to be a member of staff of the NCH under subsection (1) for the remainder of that person’s term of office or employment, and
(b) on the same conditions as the person held office immediately before that dissolution.

Superannuation
20. (1) Any superannuation benefits awarded to or in respect of a person—
(a) transferred in accordance with section 32 , and
(b) to whom the Single Public Service Pension Scheme does not apply by virtue of Chapter 2 of Part 2 of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 ,
shall be subject to such terms and conditions as are not less favourable to him or her than the terms and conditions in relation to the grant of such benefits under the superannuation scheme or arrangement that immediately before the establishment day apply to, or in respect of, that person.

(2) The pension payments and other superannuation liabilities of the National Concert Hall Company in respect of its former officers or employees shall become, on the establishment day, the liabilities of the NCH.

Disclosure of interests
21. (1) Where a member of the Board, a member of a committee, a member of a board of a subsidiary, a member of staff of the NCH or a subsidiary or a consultant or adviser engaged by the NCH or a subsidiary has any pecuniary interest or other beneficial interest in, or material to, any matter which falls to be considered by the Board, a committee or the board of a subsidiary, he or she shall—
(a) disclose to the Board, committee or the board of a subsidiary, the nature of the interest in advance of any consideration of the matter,
(b) neither influence nor seek to influence a decision relating to the matter,
(c) take no part in any deliberation or consideration of the matter,
(d) withdraw from a meeting or that part of a meeting at which the matter is being discussed or considered, and
(e) if he or she is a member of the Board, a committee or a member of a board of a subsidiary, neither vote nor act as such a member in relation to the matter.
(2) A person shall be regarded as having a beneficial interest in each of the following cases:
(a) the person, any connected relative of the person or a nominee of either of them is a member of a company or any other body, which has a beneficial interest in or material to any matter referred to in subsection (1);
(b) the person or any connected relative of the person is in partnership with or is in the employment of a person who has a beneficial interest in, or material to, any such matter;
(c) the person or any connected relative is a party to any arrangement or agreement (whether or not enforceable) concerning land to which any such matter relates;
(d) any connected relative has a beneficial interest in, or material to, any such matter.
(3) A person shall not be regarded as having a beneficial interest in or material to any matter, if the interest is so remote that it cannot reasonably be regarded as influencing a person in considering, discussing or voting on a particular matter.
(4) The Board will determine any question as to whether a course of conduct would be a failure to comply with the disclosure requirement and particulars of the determination shall be recorded in the minutes of the meeting at which the determination is made.
(5) If a disclosure is made at a meeting of the Board, committee or the board of a subsidiary, details of the disclosure shall be recorded in the minutes of the meeting.
(6) Where the Minister is satisfied that a member of the Board or a committee or a member of a board of a subsidiary has not complied with subsection (1) the Minister may remove that member from office and that person shall then be disqualified from being a member of the Board or a committee or a member of a board of a subsidiary of the NCH.
(7) Where a person other than a member of the Board or a committee or a member of a board of a subsidiary contravenes subsection (1), the Board or the board of a subsidiary shall decide the appropriate action to be taken including the termination of a contract of service or a contract for services with the person.
(8) Section 231 of the Companies Act 2014 shall not apply to a member of a board of a subsidiary.
(9) Nothing in this section shall be taken to prejudice the operation of any rule of law restricting directors of a company from having any interest in contracts with the NCH or a subsidiary.
(10) In this section, “connected relative” in relation to a person, means a spouse, partner, parent, brother, sister, child or the spouse of a child of the person.

Prohibition of unauthorised disclosure of confidential information
22. (1) A person shall not, unless authorised by the Board or by a member of staff of the NCH duly authorised in that behalf to do, or as appropriate a board of a subsidiary or a member of staff of that subsidiary duly authorised in that behalf to do, or required by law so to do, disclose confidential information, obtained by him or her in his or her capacity, or while performing duties, as any of the following:
(a) a member of the Board or a committee;
(b) a member of a board of a subsidiary;
(c) a member of the staff of the NCH or a subsidiary;
(d) a consultant or adviser engaged by the NCH or a subsidiary, or an employee of such a consultant or adviser; or
(e) a person engaged by the NCH or a subsidiary in any other capacity.
(2) Where the Minister is satisfied that a member of the Board or a committee or a member of a board of a subsidiary has disclosed confidential information without authorisation, he or she may remove that member from office and if a person is so removed, he or she shall then be disqualified from being a member of the Board of the NCH or a committee or a member of a board of a subsidiary.
(3) Where any other person mentioned in subsection (1) discloses confidential information without authorisation, the Board or the board of the subsidiary shall decide the appropriate action to be taken including the termination of the contract of service or a contract for services with the person.
(4) Nothing in this section shall prevent the disclosure of information to the Board or, as appropriate, the board of a subsidiary of it or by or on behalf of the Board to the Minister.
(5) In this section, confidential information includes:
(a) information that is expressed by the Board, or the board of a subsidiary of it, to be confidential either as regards particular information or as regards information of a particular class or description; and
(b) information relating to proposals of a commercial nature or to tenders submitted to the Board or a subsidiary by a contractor, a consultant or any other person.

Membership of either House of Oireachtas or European Parliament
23. (1) Where a member of the Board, or a committee, a member of a board of a subsidiary, a member of staff of the NCH (including the chief executive officer) or a subsidiary is—
(a) nominated as a member of Seanad Éireann,
(b) elected as a member of either House of the Oireachtas or to be a representative in the European Parliament, or
(c) regarded pursuant to Part XIII of the Second Schedule to the European Parliament Elections Act 1997 as having been elected to that Parliament, he or she shall—
(i) in the case of a member of the Board, or a committee, or a member of a board of a subsidiary, cease to be a member of the Board, a committee, or a member of the board of a subsidiary, and
(ii) in the case of a member of staff of the NCH (including the chief executive officer) or a subsidiary, be seconded from employment by the NCH or a subsidiary and shall not be paid by, or be entitled to receive from the NCH or subsidiary any remuneration or allowances for expenses in respect of the period commencing on such nomination or election, or when he or she is regarded as having been elected or on such election or co-option, as the case may be, and ending when he or she ceases to be a member of either such House or Parliament.
(2) There shall be no reckoning of any period mentioned in subsection (1) as service with the NCH or a subsidiary for the purposes of any superannuation benefits payable.
(3) A person who is for the time being entitled under the Standing Orders of either House of the Oireachtas to sit therein or who is a member of the European Parliament shall, while that person is so entitled or is a member, be disqualified from being a member of the Board, or a committee, a member of the board of a subsidiary, the chief executive officer or a member of staff of the NCH or a subsidiary.

PART 5
Accounts and Finances of NCH
Advances by Minister to NCH
24. The Minister shall from time to time, with the consent of the Minister for Public Expenditure and Reform, advance to the NCH out of moneys provided by the Oireachtas such amount or amounts as the Minister may determine for the purpose of expenditure by the NCH in the performance of its functions.

Borrowing by NCH
25. (1) The Board may, with the consent of the Minister, the Minister for Public Expenditure and Reform and the Minister for Finance and subject to such conditions, if any, as may be imposed by the Minister, the Minister for Public Expenditure and Reform or the Minister for Finance, borrow money for capital or current purposes from such persons as it considers appropriate.
(2) Moneys borrowed by the Board pursuant to this section and interest accruing thereon may be secured on the revenue, funds or property of the NCH.

Accounts and audits
26. (1) The chief executive officer, under the direction of the Board, shall cause to be kept on a continuous basis proper books of account of all the income and expenditure of the NCH, and of the sources of such income and the subject matter of such expenditure, and of the property, assets and liabilities of the NCH, and the chief executive officer shall cause to be kept such other accounts as the Minister or the Board with the consent of the Minister may direct from time to time to be kept in such form as the Minister or the Board may direct.
(2) The books, records and special accounts kept under this section shall be kept—
(a) in such form, and
(b) for such accounting periods,
as the Board, with the consent of the Minister, with the consent of the Minister for Public Expenditure and Reform, may specify.

(3) The accounts of the NCH prepared by the chief executive officer and approved by the Board shall be submitted to the Comptroller and Auditor General for audit as soon as practicable but not later than 3 months after the end of the financial year to which they relate.
(4) Within 3 months of the Comptroller and Auditor General issuing an audit certificate for the accounts of the NCH, a copy of—
(a) the accounts, and
(b) the report of the Comptroller and Auditor General on the accounts,
shall be presented by the Board to the Minister who shall, as soon as practicable, cause copies of them to be laid before each House of the Oireachtas.

(5) The financial year of the NCH shall be the period of 12 months ending on 31 December in any year and, for the purposes of this section, the period commencing on the establishment day and ending on 31 December of that year shall be deemed to be a financial year.
(6) The Board, the chief executive officer and the other members of staff of the NCH shall, whenever so requested by the Minister, permit any person appointed by the Minister to examine the books and accounts of the NCH in respect of any financial year or other period and shall facilitate such examination, and the Board shall pay such fee as may be fixed by the Minister for the examination.

Attendance before Oireachtas Committee
27. (1) The chief executive officer shall, at the written request of an Oireachtas Committee, attend before it to give account for the general administration of the NCH as may be required by the Committee.
(2) In this section, an “Oireachtas Committee” means a committee appointed by either House of the Oireachtas or jointly by both Houses of the Oireachtas, other than—
(a) the Committee on Members’ Interests of Dáil Éireann, or
(b) the Committee on Members’ Interests of Seanad Éireann,
or a sub-Committee of such a committee.
Subsidiaries, joint ventures, etc.
28. (1) Such functions of the NCH as the Board may determine, after consultation with the Minister, may be performed by a subsidiary or partnership or other such appropriate corporate vehicle and, accordingly, the Board may, with the consent of the Minister and the Minister for Public Expenditure and Reform, for the purpose of such performance, acquire or form and establish one or more subsidiaries, partnerships or other corporate vehicles.
(2) The NCH or a subsidiary may, either by itself or with another person, with the consent ofthe Minister and the Minister for Public Expenditure and Reform, promote and take part in the formation or establishment of a company, or enter into joint ventures or partnerships for the purpose of fulfilling any of its functions.
(3) The NCH may, with the prior consent of the Minister and the Minister for Public Expenditure and Reform, acquire, hold and dispose of shares or other interests in a company and become a member of a company.
(4) The memorandum and articles of association of a subsidiary shall be in such form consistent with this Act as may be determined by the Board, with the consent of the Minister and the Minister for Public Expenditure and Reform.
(5) (a) A subsidiary or partnership or other such corporate vehicle referred to in subsection (1) shall make such reports in such manner to the Board of the NCH as the Board may require.
(b) The Board shall make such reports on the operation of any subsidiaries, partnerships or other corporate vehicles formed under this section available to the Minister in such form as the Minister may require.
(6) Appointments to the board of a subsidiary, partnership or other corporate vehicle shall be made by the Board of the NCH, with the consent of the Minister.
(7) A member of the Board of the NCH who serves on the board of a subsidiary, partnership or other corporate vehicle formed under this section shall only so serve for the duration of his or her membership of the Board of the NCH.
(8) Membership of the board of a subsidiary, partnership or other corporate vehicle shall be for a period of 5 years from the date of his or her appointment but shall not last for more than 2 consecutive terms.
(9) No remuneration, other than the expenses referred in section 15 (2) shall be payable to a member of the Board of the NCH who serves on the board of a subsidiary, partnership or other corporate vehicle formed under this section.
(10) Any chief executive of a subsidiary, partnership or other such corporate vehicle formed under such section shall hold office on and subject to such terms and conditions (including terms and conditions relating to remuneration) as may be approved by the board of directors (or other authority, by whatever name called, that controls any such company), the Board of the NCH and the Minister.
(11) The Board of the NCH shall consider on an annual basis whether a subsidiary, partnership or other such corporate vehicle formed under this section should continue in existence.

Gifts
29. (1) Subject to subsection (2), the NCH may accept gifts of money, land or other property upon such trusts or conditions (if any) as may be specified by the donor.
(2) The NCH shall not accept gifts of land without the consent of the Minister.
(3) The NCH shall not accept a gift if the trusts or conditions attaching to it would be inconsistent with—
(a) the functions, or
(b) obligations,
of the NCH under this Act or any other enactment.
(4) Where an individual gift in any one calendar year exceeds the value 5 per cent of the annual turnover of the NCH, the gift shall be subject to the approval of the Minister.
(5) Gifts to the NCH or any related or subsidiary company, partnership or any other corporate vehicle established under this Act shall, until expended, be deemed to be held on trust on behalf of the NCH.
(6) Gifts to any related or subsidiary company, partnership or any other corporate vehicle established under this Act may be used solely for purposes within this Act or for particular purposes under this Act as may be specified by the donor.
(7) The NCH may dispose of any musical instrument, work of art or other property received as a gift subject to any trusts that may be specified by the donor.
(8) The NCH may dispose of a gift of land with the consent of the Minister.

Exemption from charge of rates on certain property
30. Paragraph 12(g) of Schedule 4 of the Valuation Act 2001 is amended by the deletion of “Company”.

PART 6
Dissolution of National Concert Hall Company
Dissolution of National Concert Hall Company
31. The company known as the National Concert Hall Company (“the dissolved company”), is dissolved on the establishment day.

Transfer of staff
32. Save in accordance with a collective agreement negotiated with a recognised trade union or staff association, a person who, immediately before the dissolution of the dissolved company, was an officer or servant of the dissolved company shall on the establishment day become and be a member of staff of the NCH on terms and conditions of remuneration not less beneficial than those applicable to that person immediately before that day.

Transfer of land and other property
33. (1) On the establishment day, all lands that, immediately before that day, were vested in the dissolved company a nd all rights, powers and privileges relating to or connected with such lands shall, without any conveyance, transfer or assignment, stand vested in the NCH for all the estate or interest therein that immediately before the establishment day was vested in the dissolved company but subject to all trusts and equities affecting that land subsisting and capable of being performed.
(2) On the establishment day, all property (other than land) (including choses-in-action) that, immediately before that day, was vested in the dissolved company shall, without any assignment stand transferred to the NCH in trust on behalf of the Minister.
(3) Every chose-in-action vested in the NCH by virtue of subsection (2) may, on and after the establishment day, be sued upon, recovered or enforced by the NCH in its own name and it shall not be necessary for the dissolved company to give notice to a person bound by the chose-in-action of the vesting effected by that subsection.
(4) All moneys, stocks, shares and securities transferred to the NCH by subsection (2) which, immediately before the establishment day, are in the name of the dissolved company shall, upon the request of the NCH be transferred into its name.

Transfer of rights and liabilities
34. (1) All rights and liabilities of the dissolved company, subsisting immediately before the establishment day and arising by virtue of any contract or commitment (express or implied) entered into by it before the establishment day shall, on that day, stand transferred to the NCH.
(2) Every right and liability transferred by subsection (1) to the NCH may, on and after the establishment day, be sued on, recovered or enforced by or against the NCH in its own name and it shall not be necessary for the NCH or the dissolved company to give notice to a person whose right or liability is transferred by that subsection of such transfer.
(3) Every lease, licence, way leave or permission granted by the dissolved company prior to dissolution in relation to land or other property vested in the NCH by or under this Act and in force immediately before the establishment day, shall continue in force on and after that day as if granted by the NCH.

Preservation of existing contracts
35. (1) Every bond, guarantee or other security of a continuing nature made or given by the dissolved company to any person, or by any person to the dissolved company, that is in force immediately before the establishment day, and every contract or agreement in writing made between the dissolved company and any person that is in force but is not fully executed and completed immediately before the establishment day, shall continue in force on and after that day and shall be construed and have effect as if the name of the NCH were substituted therein for that of the dissolved company.
(2) Every other document granted or made by the dissolved company that is in force immediately before the establishment day shall continue in force on and after that day as if it had been granted or made by the NCH and shall be construed and have effect accordingly.

Pending legal proceedings to which National Concert Hall Company is party
36. The name of the NCH shall be substituted for that of the dissolved company in any legal proceedings pending immediately before the establishment day to which the dissolved company is a party and those proceedings shall not abate by reason of such substitution.

Records of dissolved company
37. Each record held by the dissolved company prior to dissolution is on the establishment day transferred to the NCH and is, on and from that day, held by the NCH.

Consequential amendments to other Acts
38. (1) References (however expressed) to the National Concert Hall Company in any Act passed before the establishment day, or in any instrument made before that day under an Act, shall be read as references to the NCH, unless the context otherwise requires.
(2) The Second Schedule to the Comptroller and Auditor General (Amendment) Act 1993 is amended by the deletion of “National Concert Hall Company”.

PART 7
Miscellaneous
Change of name of Bord Scannán na hÉireann to Fís Éireann
39. (1) The name of the body (established by section 3 of the Irish Film Board Act 1980 ) the present name of which is, in the Irish language, Bord Scannán na hÉireann and in the English language, the Irish Film Board shall, on and from such day as the Minister appoints by order, be known, in the Irish language as Fís Éireann, or in the English language, as Screen Ireland.
(2) References in any enactment, statutory instrument, legal proceedings or any other document to Bord Scannán na hÉireann or the Irish Film Board shall, on and from the day appointed under subsection (1), be construed as references to Fís Éireann or Screen Ireland, as may be appropriate.


[14th February , 2019]
Be it enacted by the Oireachtas as follows:
Definitions
1. In this Act—
“Act of 2007” means the Consumer Protection Act 2007 ;
“Principal Act” means the Hallmarking Act 1981 .
Amendment of section 1 of Principal Act
2. Section 1 of the Principal Act is amended—
(a) by the insertion of the following definitions:
“ ‘authorised assay office’ means—
(a) an assay office situate outside the State established by the Company in accordance with section 4A, or
(b) an assay office situate outside the State that is party to an agreement with the Company under section 4B;
‘forged hallmark’ means a hallmark, stamp or other mark struck on or otherwise applied to an article of precious metal that—
(a) purports to be—
(i) an approved hallmark and is not an approved hallmark, or
(ii) a mark referred to in Regulation 3(d) of the Regulations of 2001 and is not such a mark,
or
(b) falsely represents the standard of fineness of the article of precious metal;
‘multi-metal article’ means an article comprised of 2 separate metals, one of which is precious metal or an alloy of precious metal, and the other of which is non-precious metal;
‘non-precious metal’ means any metal other than—
(a) gold, silver, palladium or platinum, or
(b) alloys of gold, silver, palladium or platinum;
‘offshore hallmark’ has the meaning assigned to it by section 2(1)(aa);
‘precious metal’ means gold, silver, palladium or platinum;
‘Regulations of 2001’ means the European Communities (Hallmarking of Articles Imported from Other Member States) Regulations 2001 (No. 579 of 2001);”,
(b) in the definition of “articles of precious metal”, by the substitution of “a single precious metal or alloy of precious metal or 2 or more separate precious metals or alloys of precious metal” for “gold, silver or platinum or alloys of gold, silver or platinum”, and
(c) by the deletion of the definitions of “the Act of 1913” and “forgery”.

Amendment of section 2 of Principal Act
3. Section 2(1) of the Principal Act is amended by the insertion, after paragraph (a), of the following paragraph:
“(aa) a mark (in this Act referred to as an ‘offshore hallmark’) lawfully struck by or on behalf of the Company in an authorised assay office, in accordance with regulations made under section 3,”.

Amendment of section 3 of Principal Act
4. Section 3 of the Principal Act is amended by the substitution of the following subsection for subsection (2):
“(2) Regulations under this section may prescribe different marks for—
(a) a mark referred to in section 2(1)(a), and
(b) an offshore hallmark.”.
Amendment of section 4 of Principal Act
5. Section 4 of the Principal Act is amended, in subsection (3), by the substitution of “detect forged hallmarks” for “detect forgery”.

Amendment of Principal Act
6. The Principal Act is amended by the insertion of the following sections after section 4:
“Power to establish assay offices outside State
4A. (1) The Company may, with the consent of the Minister, establish one or more assay offices outside the State for the performance by such office of functions in relation to—
(a) the assaying of articles of precious metal manufactured outside the State, and
(b) the striking, with an offshore hallmark, of such articles of precious metal which conform to the Irish standards of fineness.
(2) The Company shall give to the Minister such information as the Minister may reasonably require for the purposes of determining whether to give his or her consent under subsection (1), including information relating to—
(a) the staffing or other resources that would ordinarily be required by an assay office for the performance of functions in relation to the assaying and hallmarking of articles of precious metal outside the State in accordance with the requirements of this Act,
(b) the corporate governance, administration and management of the assay office proposed to be established,
(c) the terms and conditions of employment of members of staff to be employed in the assay office, and
(d) the costs likely to be incurred in establishing the assay office.
(3) An assay office established under subsection (1) shall not strike or otherwise apply an offshore hallmark to an article of precious metal submitted to it for hallmarking unless it is satisfied that the article conforms to the Irish standards of fineness.

Arrangements with other assay offices
4B. (1) Subject to subsections (2) and (4), the Company may, with the consent of the Minister, enter into an agreement, on such terms and conditions as it considers appropriate, with another assay office situate outside the State for—
(a) the assaying, by that office on behalf of the Company, of articles of precious metal manufactured outside the State, and
(b) the striking, with an offshore hallmark, by that office on behalf of the Company, of such articles of precious metal which conform to the Irish standards of fineness.
(2) The Company shall not enter into an agreement referred to in subsection (1) with an assay office unless the office concerned is an assay office of a Contracting State to the Convention on the Control and Marking of Articles of Precious Metals done at Vienna on 15 November 1972.
(3) The Company shall give to the Minister such information as the Minister may reasonably require for the purposes of determining whether to give his or her consent under subsection (1), including information relating to—
(a) the corporate governance, administration and management of the assay office with whom it is proposed to enter into an agreement,
(b) the terms and conditions on which it is proposed to enter into an agreement with that assay office, including terms and conditions of a financial nature, and
(c) the charges to be imposed in respect of the assaying and hallmarking of articles of precious metal by that assay office on behalf of the Company.
(4) It shall be a condition of an agreement referred to in subsection (1) that the authorised assay office concerned shall not strike or otherwise apply an offshore hallmark to an article of precious metal submitted to it for hallmarking on behalf of the Company unless that assay office is satisfied that the article conforms to the Irish standards of fineness.

Certain powers of the Company for purposes of sections 4A and 4B
4C. (1) The Company shall have all such powers as are necessary or expedient for the performance of its functions under sections 4A and 4B.

(2) Without prejudice to the generality of subsection (1), the Company may, for the purposes of section 4A or 4B, by writing under its common seal, authorise any person as being a person entitled to bind the Company.
(3) An authorisation under this section may—
(a) relate to a particular transaction or class of transactions,
(b) be subject to such terms and conditions (including duration of period of authorisation) as shall be specified in the authorisation, and
(c) be revoked in writing under the common seal of the Company.
(4) A reference in this section to a person’s entitlement to bind the Company shall, subject to the terms of his or her authorisation, include a reference to his or her authority to exercise any power of the Company and to authorise others to do so.
(5) The Company may have for use in any place abroad an official seal which shall resemble the common seal of the Company with the addition on its face of the name of every place abroad where it is to be used.
(6) Subsections (3) to (6) of section 44 of the Companies Act 2014 shall apply with any necessary modifications to the Company as if it were a company authorised by its constitution to have for use in any place abroad an official seal.
(7) In this section—
‘official seal’, in relation to the Company, means the official seal referred to in subsection (5);
‘place abroad’ means any territory, district or place not situate in the State.”.

Amendment of section 5 of Principal Act
7. Section 5(1) (amended by section 99 of the Act of 2007) of the Principal Act is amended by the substitution of “gold, silver, palladium or platinum” for “gold, silver or platinum”.

Amendment of section 6 of Principal Act
8. Section 6(2) (amended by section 99 of the Act of 2007) of the Principal Act is amended by the substitution of the following paragraph for paragraph (c):
“(c) if it consists of or includes the word ‘silver’, ‘palladium’ or ‘platinum’, that the word concerned is qualified by the word ‘plated’;”.

Amendment of Principal Act
9. The Principal Act is amended by the insertion of the following sections after section 6A (inserted by section 99 of the Act of 2007):
“Multi-metal articles
6B. (1) Subject to subsection (2), the following requirements shall apply to a multi-metal article:
(a) both the precious metal, or alloy of precious metal, and non-precious metal of the article shall be clearly visible;
(b) the precious metal, or alloy of precious metal, of the article shall be marked with an approved hallmark;
(c) the non-precious metal of the article shall be—
(i) clearly distinguishable from the precious metal, or alloy of precious metal, of the article by its colour,
(ii) neither coated nor treated to give the appearance of a precious metal or alloy of precious metal, and
(iii) marked with the word ‘METAL’.
(2) Paragraphs (a) and (c) of subsection (1) shall not apply to any non-precious metal of a multi-metal article where that non-precious metal performs a mechanical function for which the precious metal, or alloy of precious metal, of the multi-metal article is unsuitable either for reasons of strength or durability.
(3) The provisions of this Act, the enactments specified in subsection (2) of section 8, and any regulations made thereunder, shall, with any necessary modifications, apply to the precious metal, or alloy of precious metal, of a multi-metal article as if that precious metal or alloy of precious metal were an article of precious metal and, for that purpose, a reference to articles of precious metal shall include a reference to the precious metal, or alloy of precious metal, of a multi-metal article.

Offence relating to supply of multi-metal articles
6C. (1) It shall be an offence for a trader to supply a multi-metal article that does not comply with the requirements specified in subsection (1) of section 6B.

(2) A person guilty of an offence under this section shall be liable on summary conviction—
(a) in the case of a first offence, to a class B fine or to imprisonment for a term not exceeding 6 months or to both, and
(b) in the case of any subsequent offence, to a class A fine or to imprisonment for a term not exceeding 12 months or to both.
(3) Sections 78, 80 and 84 of the Act of 2007 shall apply to an offence under this section as they apply to an offence under that Act and, for that purpose, references in those sections to an offence under that Act shall be construed as including references to an offence under this section.
(4) Sections 10(1), 24, 35 and 36 of the Competition and Consumer Protection Act 2014 shall apply for the purposes of this section and section 6B, subject to the modification that references in those sections to the relevant statutory provisions shall be construed as a reference to this section and section 6B.
(5) In this section—
‘Act of 2007’ means the Consumer Protection Act 2007 ;
‘trader’ and ‘supply’ have the same meanings respectively as they have in section 2 of the Act of 2007.”.

Amendment of section 8 of Principal Act
10. Section 8 of the Principal Act is amended—
(a) by the substitution of the following subsection for subsection (1):
“(1) (a) Every reference to ‘gold or silver’ in an enactment specified in subsection (2) shall be construed as a reference to ‘gold, silver, palladium or platinum’.

(b) Every reference to ‘gold and silver’ in an enactment specified in subsection (2) shall be construed as a reference to ‘gold, silver, palladium and platinum’.
(c) Every reference to ‘gold’ in an enactment specified in subsection (2) shall be construed as a reference to ‘gold, silver, palladium and platinum’.”,
and
(b) in subsection (2)—
(i) by the substitution, in paragraph (e), of “1883, and” for “1883,”,
(ii) by the substitution, in paragraph (f), of “1904.” for “1904,”, and
(iii) by the deletion of paragraph (g).
Amendment of section 9 of Principal Act
11. Section 9 of the Principal Act is amended—
(a) by the substitution, in subsection (1), of “to the Assay Master or an authorised assay office” for “to the Assay Master”,
(b) by the substitution of the following subsection for subsection (2):
“(2) Notwithstanding subsection (1), the Company and a sponsor may make arrangements for the sponsor’s mark to be struck by the Assay Master or an authorised assay office as soon as practicable after the submission of the article for the striking of an approved hallmark.”,
and
(c) by the substitution, in subsection (3), of “Assay Master or an authorised assay office” for “Assay Master” in each place that it occurs.

Amendment of section 12 of Principal Act
12. Section 12 of the Principal Act is amended—
(a) in subsection (4)—
(i) by the substitution of the following paragraph for paragraph (b):
“(b) the addition is of the same precious metal or alloy of precious metal, as the case may be, as the precious metal or alloy of precious metal of the article concerned;”,
(ii) by the substitution, in paragraph (c), of “prescribed for the time being for the article”, for “for the time being of the article”, and
(iii) by the substitution, in paragraph (d)(i), of “silver, 1 gram of palladium” for “silver”,
(b) by the substitution of the following subsection for subsection (5):
“(5) It shall not be an offence under this section to add a coating of a thickness not exceeding 2 micrometres at any point to the whole or any part of—
(a) an article of gold, if the coating is of gold of a fineness not less than the Irish standard of fineness prescribed for the time being for the article,
(b) an article of silver, if the coating is of silver of a fineness not less than the Irish standard of fineness prescribed for the time being for the article,
(c) an article of silver, if the coating is of gold of a fineness not less than the minimum Irish standard of fineness prescribed for the time being for an article of gold,
(d) an article of silver, if the coating is of palladium of a fineness not less than the minimum Irish standard of fineness prescribed for the time being for an article of palladium,
(e) an article of palladium, if the coating is of palladium of a fineness not less than the Irish standard of fineness prescribed for the time being for the article,
(f) an article of palladium, if the coating is of gold of a fineness not less than the minimum Irish standard of fineness prescribed for the time being for an article of gold,
(g) an article of platinum, if the coating is of platinum of a fineness not less than the Irish standard of fineness prescribed for the time being for the article,
(h) an article of gold, silver or palladium if the coating is of platinum of a fineness not less than the minimum Irish standard of fineness prescribed for the time being for an article of platinum,
(i) an article of gold, silver, palladium or platinum, if the coating is of rhodium, or
(j) an article of gold, silver, palladium or platinum, if the coating is of ruthenium.”,
and
(c) by the substitution of the following subsection for subsection (7):
“(7) A person guilty of an offence under this section shall be liable on summary conviction to a class A fine or to imprisonment for a term not exceeding 12 months or to both.”.

Forged hallmarks
13. The Principal Act is amended by the insertion of the following section after section 12:
“12A. (1) It shall be an offence for a person to—
(a) strike a hallmark, stamp or other mark on, or
(b) otherwise cause a hallmark, stamp or other mark to be applied to,
an article of precious metal where that hallmark, stamp or other mark is a forged hallmark and he or she knows or believes such hallmark, stamp or other mark to be a forged hallmark.

(2) It shall be an offence for a person to sell an article of precious metal that bears a hallmark, stamp or other mark where that hallmark, stamp or other mark is a forged hallmark and he or she knows or believes such hallmark, stamp or other mark to be a forged hallmark.
(3) A person guilty of an offence under this section shall be liable—
(a) on summary conviction, to a class A fine or to imprisonment for a term not exceeding 12 months or to both, or
(b) on conviction on indictment, to a fine not exceeding €10,000 or to imprisonment for a term not exceeding 5 years or to both.
(4) For the purposes of subsection (1), a person shall be treated as striking a forged hallmark on an article of precious metal if he or she alters an approved hallmark or a mark referred to in Regulation 3(d) of the Regulations of 2001 so as to make the hallmark or mark concerned false in any respect in relation to that article (whether or not it is false in some other respect apart from that alteration).
(5) In this section, ‘sell’, in relation to an article of precious metal, means sell by wholesale or retail and includes—
(a) offer or expose for sale,
(b) invite the making by a person of an offer to purchase,
(c) distribute free of charge, and
(d) supply for any of these purposes (whether or not for profit).”.

Offences by body corporate
14. The Principal Act is amended by the insertion of the following section after section 12A (inserted by section 13 of the Hallmarking (Amendment) Act 2019):
“12B. (1) Where an offence under this Act is committed by a body corporate and it is proved that the offence was committed with the consent or connivance, or was attributable to any wilful neglect, of a person who was a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, that person, as well as the body corporate, shall be guilty of an offence and may be proceeded against and punished as if he or she were guilty of the first-mentioned offence.

(2) Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director or manager of the body corporate.”.

Charges by Company
15. The Principal Act is amended by the substitution of the following section for section 14:
“14. The Company may, with the approval of the Minister, make such charges in respect of—
(a) the assaying and striking, with approved hallmarks, of articles of precious metal submitted for that purpose to the Assay Master, and
(b) the assaying and striking, with offshore hallmarks, of articles of precious metal submitted for that purpose to an authorised assay office established by the Company in accordance with section 4A,
as it considers appropriate for the purpose of defraying the cost of the provision of that service by the Assay Master or the authorised assay office, as the case may be.”.

Repeals
16. The following provisions are repealed:
(a) sections 14, 15, 16 and 17 of the Plate Assay (Ireland) Act 1807 ;
(b) section 13 of the Principal Act.
Short title and commencement
17. (1) This Act may be cited as the Hallmarking (Amendment) Act 2019.
(2) This Act shall come into operation on such day or days as the Minister for Business, Enterprise and Innovation may by order or orders appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.


[Preamble.]
[S. 1 rep. 51 & 52 Vict. c. 57. (S.L.R.)]
New duties:                                                                                2. (Save and except for or in respect of the articles, matters, and things mentioned or specified in the schedule to this Act annexed) there shall be granted, raised, levied, collected, and paid, in Ireland, unto and for the use of her Majesty, the several sums of money, and duties and composition for duties, following; (that is to say,) for and in respect of the several instruments, articles, matters, and things mentioned, enumerated, and described, mutatis mutandis, in the schedule to an Act passed in the fifty-fifth, year of the reign of King George the Third, intituled “An Act for repealing the stamp duties on deeds, law proceedings, and other written or printed instruments, and the duties on fire insurances, and on legacies and successions to personal estate upon intestacies, now payable in Great Britain, and for granting other duties in lieu thereof,” (except those standing under the head of exemptions,) or for or in respect of all instruments, articles, matters, and things of the like nature, kind, and description, respectively, in Ireland, or of the vellum, parchment, or paper, upon which such instruments, articles, matters, and things, or any of them, shall be written or printed, such and the like duties as by or under the said last-mentioned Act, or by or under any subsequent Act, are now payable in England for or in respect of the said instruments, articles, matters, and things respectively mentioned, enumerated, and described in the said schedule to the said Act of the fifty-fifth year of the reign of King George the Third annexed, or for or in respect of the vellum, parchment, or paper whereon such instruments, articles, matters, or things respectively are written or printed; and also for and in respect of the promissory notes on unstamped paper issued by any licensed banker in Ireland, or such notes of such banker in circulation, the same composition as is payable by bankers in England in pursuance of an Act passed in the ninth year of the reign of King George the Fourth, intituled “An Act to enable bankers in England to issue certain unstamped promissory notes and bills of exchange, upon payment of a composition in lieu of the stamp duties thereon”; and the said schedule annexed to the said first-mentioned Act passed in the fifty-fifth year of the reign of King George the Third shall, for the purposes of this Act, be read and taken and considered as if the same was annexed to and was a part of this Act, and all the instruments, articles, matters, and things (except as aforesaid) therein mentioned, enumerated, and described respectively were, mutatis mutandis, mentioned, enumerated, and described as instruments, articles, matters and things in or relating to Ireland, and not in or relating to Great Britain or England; and wherever in the said schedule the words “United Kingdom,’ United Kingdom of Great Britain and Ireland,” “in Great Britain,” “in England,” “at Westminster,” or “in Doctor Commons,” are used, the word “Ireland,” or the words “in Ireland,” as the case may be or require, shall be substituted and read in lieu thereof, save and except where any of such words in the said schedule shall be consistent with the object and true intent and meaning of this Act, and shall be applicable to the purposes thereof: . . . Provided also, that nothing herein or in the said schedule contained shall exempt, or be deemed to exempt, from any of the duties hereby charged, any of the bills or promissory notes of the Bank of Ireland, except under or by virtue of any contract or agreement authorized by the law in force to be made between the said Bank and the Treasury in that behalf: Provided also, that nothing in this Act contained shall be deemed or construed to make payable in Ireland any of the duties or sums of money specified and set forth in the said schedule annexed to the said Act of the fifty-fifth year of the reign of King George the Third, which shall have been repealed, or shall have ceased to be payable in England; and that in all cases where any of the said duties have been repealed, and any reduced or other duties have been granted and are now payable in lieu thereof, under or by virtue of any subsequent Act, such last-mentioned duties shall be deemed to be and shall be the duties payable and to be paid in Ireland for and in respect of the articles, matters, and things, to which the same shall respectively relate: . . .

on deeds, &c. the same as in England granted by 55 Geo. 3. c. 184, or any subsequent Act.

on composition for bankers notes the same as by 9 Geo. 4. c. 23.

Exemptions not to extend to bills or notes of the Bank of Ireland.

Where any of the duties under 55 Geo. 3. c. 184. have been repealed as to England, the same shall not be charged in Ireland; and where new duties have been granted in lieu thereof, the same shall be payable in Ireland.

[Ss. 3–5 rep. 33 & 34 Vict. c. 99.]
Duties granted as specified in schedule annexed.                                                                                6. There shall be granted, raised, levied, collected, and paid, in Ireland, unto and for the use of Her Majesty, for and in respect of the several instruments, articles, matters, and things mentioned, enumerated, and described in the schedule to this Act annexed, . . . the several sums of money and duties respectively inserted, described, and set forth in words and figures against the same respectively in the said schedule; and the said schedule, . . . shall be deemed, taken, and considered as part of this Act.

Duties shall be under management of commissioners of stamps and taxes, and be carried to the consolidated fund.                                                                                7. All the several duties and composition for duties by this Act granted and made payable shall be under the care and management of the commissioners of stamps and taxes for the time being; and the said duties shall be denominated and deemed to be stamp duties; and, except as herein-after is mentioned, all monies to arise from such duties and composition for duties shall be paid into the receipt of her Majesty’s Exchequer in Dublin, and be carried to and made part of the consolidated fund of the United Kingdom of Great Britain and Ireland: Provided always, that it shall be lawful for her Majesty, or for the Treasury, out of the duties arising by this Act or any other Act relating to stamp duties, to cause such sums of money to be expended and paid from time to time, for salaries or other incidental charges, as shall be necessary in and for the collecting and managing all of such duties: Provided always, that such and the like discounts or allowances and drawbacks as are now authorized by law to be made, allowed, or paid in England, in respect of the stamp duties aforesaid, or any of them, in force there, shall, so far as the same shall be applicable, be made, allowed, and paid in Ireland, in respect of the duties by this Act granted [1] : Provided also, that all such duties, discounts, allowances, and drawbacks, and all sums of money, in respect or by or according to the amount whereof the same are imposed or directed to be ascertained, shall be paid and payable, and be deemed and taken to be, and shall be computed, in the currency of the United Kingdom.

Salaries and charges incidental to levying the duties to be paid thereout.

The present discounts. &c. to be allowed.
[S. 8 rep. 33 & 34 Vict. c. 99.]
Commissioners to provide dies for denoting the duties.                                                                                9. The commissioners of stamps and taxes shall from time to time provide proper and sufficient stamps or dies for expressing and denoting the several duties hereby granted, or the amount thereof, in the case of per-centage duties, (except those on legacies and successions to personal estate,) upon the vellum, parchment, or paper chargeable therewith, and for expressing and denoting the rate per centum of the legacy duties upon the receipts and discharges to be given for legacies and shares of personal estate, and for otherwise denoting or testifying the payment of any duty or duties hereby granted; and it shall be lawful for the said commissioners to alter and renew such stamps or dies from time to time as occasion shall require, and to destroy or efface all or any dies which shall be or become useless or unnecessary; and it shall also be lawful for the said commissioners to use any stamps or dies at any time heretofore provided to denote any former duties in Ireland, for the purpose of expressing and denoting any of the duties granted by this Act of the same amount, and also to use two or more stamps or dies for the purpose of denoting the amount of any one duty, as occasion may require: Provided always, that no die appropriated to denote the duty charged on any particular description of deed or instrument, by bearing the name of such deed or instrument on the face thereof, shall be used for denoting any duty on any other instrument, or, if so used, the same shall be of no avail.

Powers and provisions of former Acts to extend to this Act.                                                                                10. All the powers, provisions, clauses, regulations, and directions, fines, forfeitures, pains, and penalties, in force in Ireland at the time of the passing of this Act, and contained in or imposed by the several Acts of Parliament relating to the duties-hereby repealed, and the several Acts relating to any prior duties of the same kind or description, shall be of full force and effect with respect to the duties hereby granted, and to the vellum, parchment, and paper, instruments, matters, and things, charged or chargeable therewith, as far as the same are or shall be applicable in all cases not hereby expressly provided for, and shall be observed, applied, enforced, and put in execution, so fax as the same shall not be superseded by and shall be consistent with the express provisions of this Act, for the raising, levying, collecting, paying, accounting for, and securing of the said duties hereby granted, and for the preventing, detecting, and punishing of all frauds, forgeries, and other offences relating thereto, as fully and effectually, to all intents and purposes, as if the same had been herein repeated and specially enacted with reference to the said duties hereby granted.

[Ss. 11, 12 rep. 33 & 34 Vict. c. 99.]
All bonds, &c, for securing the payment of former duties to remain in force in respect of the new duties.                                                                                13. All bonds and securities made or given by any officer or other person whatever before the passing of this Act, for the duly accounting for or paying any duty or duties by this Act repealed, or any composition in lieu thereof by this Act also repealed, or otherwise relating thereto respectively, shall remain and continue in full force and effect for securing the due accounting for and payment of the duties and compositions of the same kind and description respectively by this Act granted or imposed in lieu of the duties and compositions hereby repealed and mentioned or referred to in such bond or securities respectively, as well as any of such last-mentioned duties and compositions in respect whereof such bonds and securities shall have been made or given, which shall have accrued or been received, or shall hereafter accrue or be received; and such bonds and securities respectively shall be deemed to have been made and given in relation to such new duties and compositions, as well as to the former duties and compositions: Provided nevertheless, that it shall be lawful for the commissioners of stamps and taxes, or their proper officer, at any time, if they or he shall think proper, and from time to time as often as they or he shall think fit, to require any person who may have given any such bond or security to make and execute or give a fresh bond or security of the like kind or description in respect of the duties or compositions by this Act granted, under the like pains, penalties, forfeitures, and disabilities for any refusal to make and execute or give such fresh bond or security as are contained in any Act, under or by virtue of or in compliance with which any such former bond or security may have been given.

New bonds may be required.
[Ss. 14–16 rep. 33 & 34 Vict. c. 99.]
Commissioners may grant licences to pawnbrokers and appraisers.                                                                                17. [1] It shall be lawful for the commissioners of stamps and taxes, or for any person duly authorized by them for that purpose, upon payment of the duty by this Act imposed in respect thereof, to grant licence to any person to use or exercise the trade or business of a pawnbroker in any city, town, or place in Ireland, or the calling or occupation of an appraiser in Ireland; and it shall not be lawful for any person whatever, to use or exercise the trade or business of a pawnbroker, or the calling or occupation of an appraiser, in Ireland, without having a licence in force authorizing him so to do, within the intent and meaning of this Act; and every such licence, which shall be granted at any time after the thirty-first day of July and before the first day of September in any year, shall be dated on the first day of August in the year in which the same shall be granted; and every such licence, which shall be granted at any other time than last aforesaid, shall be dated on the day on which the same shall be actually granted; and every such licence, whatever may be the date thereof, shall have effect and be in force from the day of the date thereof until and upon the thirty-first day of July then next following, and shall then cease and determine; and if any person, toot having a licence in force so to do granted under this Act, shall receive or take, by way of pawn, pledge, or exchange, any goods or chattels for the repayment of money lent thereon in Ireland, he shall forfeit for every such offence the sum of fifty pounds; and all persons in Ireland who shall receive or take, by way of pawn, pledge, or exchange, any goods or chattels for the repayment of money lent thereon, shall respectively be deemed pawnbrokers within the meaning of this Act, and shall take out a licence for the same accordingly: Provided always, that nothing herein contained shall extend or be construed to extend to any person who shall lend money upon pawn at any rate of interest not exceeding five pounds per cent, per annum interest, without taking any further or greater profit for the loan or forbearance of such money lent on any pretence whatever.

No person to trade as a pawnbroker, or act as an appraiser, without licence.

Date and continuance of licences.
Persons trading as pawnbrokers without licence to forfeit 50l.

Who deemed pawnbrokers.
Act not to extend to persons who take interest not exceeding 5l. per cent, per annum.

Pawnbroker to keep one house only under one licence.                                                                                18. No pawnbroker or other person receiving or taking, by way of pawn, pledge, or exchange, any goods or chattels for the repayment of money lent thereon, licensed by authority of this Act, shall by virtue of one licence keep more than one house, shop, or other place for taking in goods or chattels to pawn; but for each and every house, shop, or other place which any person shall keep for the purpose aforesaid, a separate and distinct licence shall be taken out and paid for by such pawnbroker or other person: Provided always, that persons in partnership, and carrying on the trade and business of a pawnbroker in one house, shop, or tenement only, shall not be obliged to take out more than one licence in any one year for the carrying on of such trade or business.

Partners to take out one licence only.
Provisions of recited Act as to appraisements and licences to appraisers in Great Britain, to apply to the like appraisements and licences in Ireland,                                                                      19. [1] [Recital of 46 Geo. 3. c, 43.] All the powers, provisions, clauses, regulations, and directions, fines, forfeitures, pains and penalties, contained in and imposed by the said last-mentioned Act relating to valuations or appraisements and licences to appraisers in Great Britain, and to the duties thereon respectively, and to appraisers in Great Britain, shall be of full force and effect with respect to appraisements or valuations and licences to appraisers in Ireland, and to the duties thereon respectively by this Act granted, and to the vellum, parchment, and paper charged therewith, and to appraisers in Ireland, as far as the same are or shall be applicable, in all cases not otherwise provided for by this Act or by any other Act the provisions whereof are hereby directed to be observed in relation to the duties by this Act granted, and shall be observed, applied, enforced, and put in execution for the raising, levying, collecting, and securing of the said duties on appraisements and on licences to appraisers in Ireland hereby granted and otherwise relating thereto, so far as the same shall not be superseded by and shall be consistent with the express provisions of this Act, as fully and effectually to all intents and purposes as if the same had been herein repeated and specially enacted with reference to such persons, duties, matters, and things in Ireland respectively.

[Ss. 20–30 rep. 33 & 34 Vict. c. 99.]
Bankers notes may be reissued as often as thought fit.                                                                                31. It shall be lawful for any banker who may by law issue promissory notes for money payable to the bearer on demand, and allowed by law to be re-issued, to re-issue any such promissory notes made after the commencement of this Act, and duly stamped with the duties by this Act granted, from time to time after payment thereof, as often as he shall think fit, without being liable to pay any further duty in respect thereof; all which promissory notes shall be good and valid, and as available in the law to all intents and purposes, as they were upon the first issuing thereof.

[Ss. 32–34 rep. 33 & 34 Vict. c. 99.]
Penalty for not proving wills or taking out letters of administration, 100l., and 10l per centum on the duty.                                                                                35. If any person shall take possession of and in any manner administer any part of the personal estate and effects of any person deceased without obtaining probate of the will or letters of administration of the estate and effects of the deceased within six calendar months after his decease, or within two calendar months after the termination of any suit or dispute respecting the will or the right to letters of administration, if there shall be any such which shall not be ended within four calendar months after the death of the deceased, every person so offending shall forfeit the sum of one hundred pounds, and also a further sum at and after the rate of ten pounds per centum on the amount of the stamp duty payable on the probate of the will or letters of administration of the estate and effects of the deceased.

Stamp to be provided for marking probates, &c. relating to any estate in respect whereof probate, &c. shall have been before taken out and the property duty paid thereon.                                                  36. It shall be lawful for the commissioners of stamps and taxes, and they are hereby required, to provide a stamp, distinguishable from all other stamps, for the purpose of stamping any piece of vellum, parchment, or paper, whereon any probate of a will or letters of administration shall be engrossed, printed, or written in relation to any estate in respect whereof any former probate or letters of administration shall have been taken out, and the full amount of the duties payable thereon by any Act or Acts then in force, according to the full value of such estate, shall have been duly paid and discharged; and in every case where any probate or letters of administration shall have been taken out, duly stamped according to the full value of the estate in respect whereof the same shall have been granted, then and in such case any further or other probate or letters of administration, which shall be at any time thereafter applied for in respect of such estate, shall and may be issued and granted upon any piece of vellum, parchment, or paper stamped with the stamp provided by the said commissioners in pursuance of this Act for such other probate or letters of administration as aforesaid; and every such other probate or letters of administration, which shall be duly stamped with such stamp as last aforesaid shall be as available in the law, and of the like force and effect in all respects whatever, as if the vellum, parchment or paper whereon the same shall be engrossed, printed, or written, had been duly stamped with the stamp denoting the full amount of the duties payable in respect of the probate or letters of administration taken out on the full value of such estate.

Legacy duty to be paid by executors or administrators on retaining or paying legacies.                                                                                37. The duties by this Act granted on legacies and on successions, and on residues, and shares of residues, given by the wills or passing by the intestacies of persons deceased, and payable out of their personal estate, shall be accounted for, answered, and paid by the person having or taking the burden of the execution of the will or other testamentary instrument, or the administration of the personal estate of any person deceased, upon retainer for his own benefit, or for the benefit of any other person, of any legacy, or any part of any legacy, or of the residue of any personal estate, or any part of such residue, which he shall be entitled to so retain, either in his own right, or in the right or for the benefit of any other person, and also upon delivery, payment, or other satisfaction or discharge whatsoever of any legacy, or any part of any legacy, or of the residue of any personal estate, or any part of such residue, to which any other person shall be entitled; and in case any person, having or taking the burden of such execution or administration as aforesaid, shall retain for his own benefit or for the benefit of any other person, any legacy, or any part of any legacy, or the residue of any personal estate, or any part of such residue, which such person shall be entitled so to retain, either in his own right or in the right or for the benefit, of any other person, and upon which any duty shall be chargeable by virtue of this Act, not having first paid such duty, or shall deliver, pay, or otherwise howsoever satisfy or discharge any legacy, or any part of any legacy, or the residue of any personal estate, or any part thereof, to which any other person shall be entitled, and upon which any duty shall be chargeable by virtue of this Act, having received or deducted the duty so chargeable, then and in every such case the duty which shall be due and payable on every such legacy, and part of legacy, and residue, and part of residue respectively, and which shall not have been duly paid and satisfied according to the provisions of this Act, shall be a debt of such person having or taking the burden of such execution or administration as aforesaid to her Majesty; and in case any such person, so having or taking the burden of such execution or administration as aforesaid, shall deliver, pay, or otherwise howsoever satisfy or discharge any such legacy or residue, or any part of any such legacy or residue, to or for the benefit of any person entitled thereto, without having received or deducted the duty chargeable thereon (such duty not having been first duly paid according to the provisions herein contained), then and in every such case such duty shall be a debt to her Majesty, both of the person who shall make such delivery, payment, satisfaction, or discharge, and of the person to whom the same shall be made; and the duties by this Act granted upon legacies charged upon and made payable out of any real estate, or out of any monies to arise by the sale of any real estate, or upon residues or parts or shares of residues, of any such monies, shall be accounted for, answered, and paid by the trustee to whom the real estate shall be devised, out of which the legacy or share of any money arising out of the sale, mortgage, or other disposition of such real estate shall be to be paid or satisfied, or, if there shall be no trustee, then by the person entitled to such real estate, subject to any such legacy, or by the person empowered or required to pay or satisfy any such legacy; and the said duties shall be retained by the person paying or satisfying any such legacy or share of money, and shall be accounted for, satisfied, and paid, at such times, in such manner, and according to such rules and regulations, as are herein-before specified and prescribed in respect of the duties granted on legacies payable out of personal estate; and in case the said duties shall not be paid or satisfied according to the provisions herein-contained then and in every such case such duty shall be a debt to her Majesty, of and from the trustee of such real estate as aforesaid, or the person entitled thereto, subject to such legacy as aforesaid, and also of and from the person to whom the same shall have been paid, without the duty chargeable thereon having been first deducted.

If duty be not paid although deducted by the executor the amount to be a debt to her Majesty from executor.

If not deducted by executor, the amount to be a debt to her Majesty from both executor and legatee.

Trustees, &c. to pay duties on legacies charged on real estate.

In default, the duty to be a debt to her Majesty.
What shall be deemed a legacy under this Act.                                                                                38. Every gift by any will or testamentary instrument of any deceased person, which, by virtue of any such will or testamentary instrument, shall have effect or be satisfied out of the personal estate of such person so dying, or out of any personal estate which such person shall have power to dispose of as he shall think fit, or which shall have been charged upon or made payable out of any real estate, or be directed to be satisfied out of any monies to arise by the sale of any real estate, of the person so dying, or which such person may have the power to dispose of, whether the same shall be given by way of annuity or in any other form, shall be deemed and taken to be a legacy within the true intent and meaning of this Act; and every gift which shall have effect as a donation mortis causâ, shall also be deemed a legacy within the intent and meaning of this Act; and the value of any legacy given by way of annuity, whether payable annually or otherwise, for any life or lives, or for years or other period of time, shall be calculated, and the duty chargeable thereon shall be charged, according to the tables annexed to an Act passed in the Parliament of Great Britain in the thirty-sixth year of the reign of King George the Third, intituled “An Act for repealing certain duties on legacies and shares of personal estates, and for granting other duties thereon in certain cases”: Provided always, that nothing herein contained shall be construed to extend to the charging with the duties by this Act granted any specific sum of money, or any share or proportion thereof, charged by any marriage settlement or deed upon any real estate, in any case in which any such specific sum, or share or proportion thereof, shall be appointed or apportioned by any will or testamentary instrument under any power given for that purpose by any such marriage settlement or deed: Provided also, that nothing herein contained shall extend or be construed to extend to charge with duty in Ireland any legacy given for the education or maintenance of poor children in Ireland, or to be applied in support of any charitable institution in Ireland, or for any purpose merely charitable.

36 Geo. 3. c. 52.
Exemption of legacies to charities in Ireland.
Receipts for legacies to be stamped within twenty-one days after the date.                                                                                39. Every receipt or discharge for any legacy or residue, or part thereof, shall be brought, within the space of twenty-one days after the date thereof, to the head office of the commissioners of stamps and taxes in Dublin, or to some other office to be appointed by the said commissioners for such purpose, to be stamped, paying the duty for the same; and upon such payment, either at the said head office, or any other office to be appointed as aforesaid, the receiver general, or other proper officer to be appointed for that purpose by the said commissioners as the case shall require, shall write upon such receipt or discharge an acknowledgment of the payment of the duty so paid in words at length, and bearing date the day on which such payment shall be made, and shall subscribe his name thereto, and enter an account thereof in a book to be provided for that purpose, to the intent that he may be thereby charged with the sum so paid; and in case the duty shall be so paid at the said head office, then the receipt or discharge so brought to be stamped shall be forthwith stamped with such stamp as the case may require; and in case the duty shall be so paid at any other office to be appointed by the said commissioners as aforesaid, the receipt or discharge whereon such acknowledgment of the payment of duty shall be so written and subscribed shall be transmitted, within the space of twenty-one days from the day of payment of such duty, to the said head office, to be stamped, and the same shall be stamped accordingly with such stamp as aforesaid; and in case the person paying such duty at any such office to be appointed as aforesaid shall be desirous that the same should be transmitted to the said head office by the officer to whom such duty shall be paid, and shall leave the same with such officer for that purpose, such officer shall thereupon sign and deliver an acknowledgment that such receipt or discharge has been left with him for such purpose, and shall transmit such receipt or discharge to such head office to be stamped as aforesaid, and the same shall be sent again to such officer as soon as conveniently may be after the stamping thereof; and such officer shall deliver back the same to the person entitled thereto, upon redelivery to him of the acknowledgment which he shall have given for the same: Provided always, that if any such receipt or discharge shall not be so brought to any such office as aforesaid within such space of twenty-one days as aforesaid, it shall nevertheless be lawful to carry such receipt or discharge to the said head office, to be stamped in like manner, within three calendar months after the date thereof, paying the duty for the same, and also the further sum of ten pounds per centum on such duty by way of penalty for not having before paid such duty; on payment of which duty and penalty the said commissioners are hereby authorized and required to stamp such receipt or discharge in the same manner as if the same had been brought to the said office within the space of twenty-one days from the date thereof; and where any such receipt or discharge as aforesaid shall have been signed out of the United Kingdom, if the same shall be brought to be stamped within twenty-one days after being received in the United Kingdom, it shall be lawful for the said commissioners to remit any penalty which may have been incurred thereon, and to cause the same to be duly stamped on payment of the duty payable in respect thereof.

Penalty if not stamped within twenty-one days.
Provisions as to receipts signed out of the United Kingdom.

Penalties may be sued for as penalties under 56 Geo. 3. c. 56.                                                                                40. All fines, penalties, and forfeitures imposed by or which may be incurred under this Act shall and may be sued for and recovered with full costs of suit, and all charges attending the same, by all or any of the ways and means and in such manner and form as are and is provided for the recovery of any penalty or forfeiture in and by the said Act passed in the fifty-sixth year of the reign of King George the Third, subject to any such appeal as therein mentioned, and shall be paid, applied, and distributed in such manner as by the said last-mentioned Act is directed or authorized.

Construction of words importing singular number and masculine gender.                                                                                41. Wherever in this Act, with reference to any person, matter, or thing, any word or words is or are used importing the singular number or the masculine gender only, yet such word or words shall be understood and construed to include several persons as well as one person, females as well as males, bodies politic or corporate as well as individuals, and several matters or things as well as one matter or thing, unless it be otherwise specially provided, or there be something in the subject or context repugnant to such construction.

[Ss. 42–44 rep. 37 & 38 Vict. c. 96. (S.L.R.)]
SCHEDULE to which this Act refers.
Sect. 6.
Duty.
__________                                                                                ___________
£            s.  d.
. . . . .                                                                                .            .   .

Certificate to be taken out yearly by any banker or bankers, or person or persons acting as such, of having registered the firm of his or their house according to law :
If such banker or bankers or other person or persons shall issue any promissoay notes for money payable to bearer on demand, and allowed to be re-issued                  30           0   0
. . . . .                                                                                .            .   .

Licence to be taken out yearly for using or exercising the trade or business of a pawnbroker within the city of Dublin, or the Circular road surrounding the same . . .   15           0   0
And for using or exercising the trade or business of a pawnbroker elsewhere in Ireland . . . . .                                                                          7            10  0
. . . . .                                                                                .            .   .

[1 The duty payable in Great Britain and Ireland respectively under or by virtue of 5 Geo. 3. c. 184, and this Act, for or in respect of a licence to use and exercise the calling or occupation of an appraiser, is rep. 8 & 9 Vict. c. 76. s. 1, which substitutes a different duty.

This Act is rep. 33 & 34 Vict. c. 99, except so far as it relates to—
(1) duties contained in the 3rd part of the schedule to 55 Geo. 3. c. 184.
(2) licences to bankers, pawnbrokers, and appraisers.
(3) composition for duties on bankers’ notes.
(4) duties on, and licences to deal in, plate, but see 53 Vict. c. 8. s. 10.]

[1All the allowances by this Act directed to be made in respect of the stamp duties in Ireland are rep. 12 & 13 Vict. c. 80. s. 1.]

[1 See note to title of Act.]
[1 See note to title of Act.]