Part I.
Customs.
[S. 1 rep. 8 Edw. 7. c. 49 (S.L.R.).]
Beer.
[2] Addition to customs duties on special kinds of beer.                                                                                2.—(1) In [2]addition to the duties of customs payable . . . . on beer of the descriptions called mum, spruce, or black beer, imported into Great Britain or Ireland, there shall be charged, levied, and paid, . . . . the duties following (that is to say):—
For every thirty-six gallons of beer where the worts thereof are or were before fermentation of a specific gravity—
£  s.  d.
Not exceeding one thousand two hundred and fifteen degrees - - -  0  2   0
Exceeding one thousand two hundred and fifteen degrees - - -      0  2   4
(2) This section shall extend to Berlin white beer, and other preparations, whether fermented or not fermented, of a character similar to mum, spruce, or black beer.
[1] Addition to customs duty on all other beer.                                                                                3. In [1]addition to the duties of customs payable . . . . on every description of beer (other than is specified in the last preceding section) imported into Great Britain or Ireland, there shall be charged, levied, and paid . . . . the duty following (that is to say):—
44 & 45 Vict. c. 12.
£  s.  d.
For every thirty-six gallons where the worts thereof were before fermentation of a specific gravity of one thousand and fifty-five degrees  0  0   6
and there shall be allowed and paid . . . . in respect of all such beer a similar addition to the drawback granted on exportation, shipment for use as stores or removal to the Isle of Man, by section four of the Customs and Inland Revenue Act, 1881:
And so, as to both duty and drawback, in proportion for any difference in gravity.

Spirits.
Amendment of rules as to size of casks of spirits. 39 & 40 Vict. c. 36.                                                                   4. The provisions of sections forty-two, one hundred and sixty-two, and two hundred of the Customs Consolidation Act, 1876, which relate to the size of casks for spirits, shall be construed as if “nine gallons” were substituted for “twenty gallons.”

Tobacco.
Amendment of rules as to size of packages of tobacco. 39 & 40 Vict. c. 36.                                                                5.—(1) Sections forty-two and one hundred and sixty-three of the Customs Consolidation Act, 1876, with respect to tobacco, shall be construed as if the words “of the gross weight of not less than eighty pounds” were substituted for the words “containing not less than eighty pounds net weight of tobacco, cigars, or snuff,” together with, in section forty-two, the words which follow to the end of the paragraph.

(2) A packet of tobacco shall contain tobacco only, and a package imported or carried contrary to this section shall be deemed to be prohibited goods within section forty-two of the Customs Consolidation Act, 1876, and to be goods imported or carried contrary to section one hundred and sixty-three of the same Act.
(3) The expression “tobacco” in this section includes cigars, cigarillos, cigarettes, and snuff.

Amendment of 26 & 27 Vict. c. 7. as to tobacco manufactured in bond, and drawback on tobacco.                                             6.—(1) Section one of the Manufactured Tobacco Act, 1863, shall be construed as if the word “cases” used therein included “packages,” . . . . and the words “fourteen pounds” were substituted for “thirteen pounds” and “eighty-six pounds” were substituted for “eighty-seven pounds.”

(2)[2] The limitations in respect of inorganic matter and sand governing the payment of drawback under the said section may be relaxed by the [1] Commissioners of Customs where, in their opinion, having regard to the character of the tobacco tendered for drawback, there has been no artificial increase of inorganic matter or sand during the process of manufacture.
(3) The drawback payable under section one of the same Act on the exportation or deposit of tobacco shall be also allowed in respect of snuff deposited by a licensed manufacturer in a bonded warehouse approved by the Commissioners of Customs for the purpose of being either converted into sheep-wash, hop-powder, or other similar compounds for exportation under bond, or of being mixed with such substance or combination of substances as the Commissioners of Customs may prescribe, so as to render the snuff no longer capable of being used as such, or as tobacco in any manner, and snuff so denatured shall be exempt from duty.
(4) The prohibition contained in section forty-two of the Customs Consolidation Act, 1876, on the importation of snuff work, tobacco stalks, whether manufactured or not, and tobacco stalk flour, may be removed or modified by special permission of the Commissioners of Customs.

Cocoa.
Duty on cocoa butter.                                                                                7. A duty of customs of one penny per pound shall be charged on that product of the cocoa bean which is generally known as cocoa butter.

Part II.
Excise.
Beer.
[2] Addition to excise duty on beer.                                                                                8. In [2]addition to the duty of excise payable . . . . in respect of beer brewed in the United Kingdom, there shall be charged, levied, and paid . . . .

For every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees, the duty of sixpence,
and so in proportion for any difference in quantity or gravity.

[2]Addition to excise drawback on beer.                                                                                9. In [2]addition to the drawback of excise otherwise payable in respect of beer exported from the United Kingdom as merchandise or shipped for use as ship’s stores, there shall be allowed and paid in respect of beer brewed in the United Kingdom . . . .

For every thirty-six gallons of beer of an original gravity of one thousand and fifty-five degrees, the drawback of sixpence,
and so in proportion for any difference in quantity or gravity.

Provision as to rice and prepared maize or corn used in brewing.                                                                          10. For the purpose of the charge of duty upon beer brewed in the United Kingdom, rice and flaked maize and any other description of corn which, in the opinion of the Commissioners of Inland Revenue, is prepared in a manner similar to flaked maize, shall not be deemed to be malt or corn, but shall be considered to be material capable of being used in brewing within the meaning of the definition of “sugar” in section two of the Inland Revenue Act, 1880.

43 & 44 Vict. c. 20.
Prohibition against possession of sugar and other substances by dealers in and retailers of beer.                                         11.—(1) A dealer in or retailer of beer shall not receive or have in his custody or possession any sugar, saccharine substance, extract, or syrup (except for domestic use, the proof whereof shall lie on him), or any preparation for increasing the gravity of beer.

48 & 49 Vict. c. 51
(2) If a dealer in or retailer of beer receives or has in his custody or possession any article in contravention of this section, the article shall be forfeited, and he shall incur a fine of twenty pounds.
(3) This section shall not apply to sugar and other preparations deposited in conformity with section seven of the Customs and Inland Revenue Act, 1885, in the entered sugar store of a brewer of beer for sale, nor to sugar or syrup kept for sale in the ordinary course of trade of a grocer, where the brewer or grocer carries on upon the same premises the trade or business of a dealer in or retailer of beer.

Part III.
Stamps.
Extension of 54 & 55 Vict. c. 39, s. 113, to certain other corporations and companies.                                                    12. Section one hundred and thirteen of the Stamp Act, 1891, which requires delivery of, and charges stamp duty on, a statement of the nominal capital of any corporation or company, where such company or corporation is constituted, or an increase of its capital is authorised, by letters patent or by any Act, shall extend so as to require delivery of, and charge the like stamp duty on, a statement of any nominal share capital of any corporation or company, or of any increase of such capital, where such capital or increase is authorised by an Order in Council, or a certificate of a Government Department, or in any other manner.

Extension of 54 & 55 Vict. c. 39, s. 116, as to composition on policies.                                                                  13. The provisions of section one hundred and sixteen of the Stamp Act, 1891 (which relates to a composition for stamp duty on policies of insurance against accident), shall apply as if the expression “policy of insurance against accident” in that section included a policy of insurance for any payment agreed to be made during the sickness of any person, or during his incapacity from personal injury.

Part IV.
Death Duties.
Estate Duty.
Exception to passing of property on enlargement of interest of settlor.                                                                   14. Where property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an absolute interest or absolute power of disposition to the settlor, the property shall not be deemed for the purpose of the principal Act to pass to the settlor on the death of any such other person after the commencement of this Part of this Act, by reason only that the settlor, being then in possession of the property as tenant for life, becomes, in consequence of such death, entitled to the immediate reversion, or acquires an absolute power to dispose of the whole property.

Reverter of property to disponer.                                                                                15.—(1) Where by a disposition of any property an interest is conferred on any person other than the disponer for the life of such person or determinable on his death, and such person enters into possession of the interest and thenceforward retains possession thereof to the entire exclusion of the disponer or of any benefit to him by contract or otherwise, and the only benefit which the disponer retains in the said property is subject to such life or determinable interest, and no other interest is created by the said disposition, then, on the death of such person after the commencement of this Part of this Act, the property shall not be deemed for the purpose of the principal Act to pass by reason only of its reverter to the disponer in his lifetime.

16 & 17 Vict. c. 51.
(2) Where by a disposition of any property any such interest as above in this section mentioned is conferred on two or more persons, either severally or jointly, or in succession, this section shall apply in like manner as where the interest is conferred on one person.
(3) Provided that the foregoing sub-sections shall not apply where such person or persons taking the said life or determinable interest had at any time prior to the disposition been himself or themselves competent to dispose of the said property.
(4) Where the deceased person was entitled by law to the rents and profits of real property (as defined by section one of the Succession Duty Act, 1853) of his wife, and has died in her lifetime, such property shall not be deemed for the purpose of the principal Act to pass on his death by reason of her then becoming entitled to the property in virtue of the former interest.

Estate duty on annuities.                                                                                16. The estate duty due in respect of any annuity or other definite annual sum, whether terminable or perpetual, referred to in section two (1) (d) of the principal Act, may, at the option of the person delivering the account, be paid by four equal yearly instalments, the first of which shall be due at the end of twelve months from the date of the death, and after the end of those twelve months interest on the unpaid portion of the duty shall be added to each instalment and paid accordingly, but the duty for the time being unpaid, with interest to the date of payment, may be paid at any time.

Estate duty on fractions of one hundred pounds.                                                                                17.[1] Section seventeen of the principal Act shall have effect as if there were added at the end thereof the following proviso in substitution for the existing proviso as to fractional parts of ten pounds:—
Provided that where the principal value of an estate comprises a fraction of one hundred pounds in excess of one hundred pounds, or of any multiple of one hundred pounds, such fraction shall be excluded from the value of the estate for the purpose of determining both the rate and the amount of duty, except that where the principal value of the estate exceeds one hundred pounds and does not exceed two hundred pounds the duty shall be one pound.

Interest upon estate duty and other death duties.                                                                                18.—(1) Simple interest at the rate of three per cent. per annum without deduction for income tax shall be payable upon all estate duty from the date of the death of the deceased, or, where the duty is payable by instalments, or becomes due at any date later than six months after the death, from the date at which the first instalment of the duty becomes due, and shall be recoverable in the same manner as if it were part of the duty.

(2) The foregoing provision shall apply to the interest on all death duties as defined by section thirteen of the principal Act in like manner as if it were herein re-enacted and made applicable to those duties.
(3) The Commissioners of Inland Revenue may remit the interest on any of such death duties where the amount appears to them to be so small as not to repay the expense and trouble of calculation and account.

Incidence of settlement estate duty.                                                                                19.—(1) The settlement estate duty leviable in respect of a legacy or other personal property settled by the will of the deceased shall (unless the will contains an express provision to the contrary) be payable out of the settled legacy or property in exoneration of the rest of the deceased’s estate.

(2) The settlement estate duty leviable in respect of any such legacy or property shall be collected upon an account setting forth the particulars of the legacy or property, and delivered to the Commissioners by the executor within six months after the death, or within such further time as the Commissioners may allow.

Objects of national, scientific, or historic interest.                                                                                20.—(1) Where any property passing on the death of a deceased person consists of such pictures, prints, books, manuscripts, works of art, scientific collections, or other things not yielding income as appear to the Treasury to be of national, scientific, or historic interest, and is settled so as to be enjoyed in kind in succession by different persons, such property shall not, on the death of such deceased person, be aggregated with other property, but shall form an estate by itself, and, while enjoyed in kind by a person not competent to dispose of the same, be exempt from estate duty, but if it is sold or is in the possession of some person who is then competent to dispose of the same, shall become liable to estate duty.

(2) The person selling the same, or for whose benefit the same is sold, and also the person being in possession and competent to dispose of the same, shall be accountable for the duty, and shall deliver an account, in accordance with section eight of the principal Act, in the case of a sale within one month after the sale, and in the case of a person coming into possession, or if in possession becoming competent to dispose, within six months after he so comes into possession, or becomes competent to dispose.

Allowance of succession duty, &c. paid out of capital before commencement of 57 & 58 Vict. c. 30.                                         21.[1] Where on the death of a deceased person estate duty becomes payable by a person in respect of any property passing under a settlement made by a will or disposition which took effect before the commencement of the principal Act, and before that commencement any duty mentioned in paragraphs three to five of the First Schedule to the principal Act has been paid or is payable under the same will or disposition on the capital value of the property, the Commissioners of Inland Revenue shall allow the duty so paid or payable as a deduction from the estate duty to the extent to which it has been paid or is payable in respect of the property on which estate duty is payable.

[Ss. 22, 23, make additions to ss. 10 (5), 23 (15) of 57 & 58 Vict. c. 30: see that Act.]

Commencement and construction of Part of Act.                                                                                24.—(1) Unless the context otherwise requires—
(a) this Part of this Act shall come into operation on the first day of July one thousand eight hundred and ninety-six, which day is in this Part of this Act referred to as the commencement of this Part of this Act; and
(b) the expression “deceased person” means a person dying after the commencement of this Part of this Act.
2. Part I. of the Finance Act, 1894, is in this Act referred to as “the principal Act.”

Part V.
Income Tax.
[S. 25 rep. 8 Edw. 7. c. 49 (S.L.R.).]
Application of Income Tax Acts.                                                                                26.—(1) Where this or any other Act enacts that income tax shall be charged in any year at any rate, there shall be charged, levied, and paid during that year in respect of all property, profits, and gains respectively described or comprised in the several Schedules A., B., C., D., and E. in the Income Tax Act, 1853, the tax at that rate:
16 & 17 Vict. c. 34.
for every twenty shillings of the annual value or amount of property, profits, and gains chargeable under Schedules A., C., D., or E. in the said Act; and
for every twenty shillings of one third of the annual value of lands, tenements, hereditaments, and heritages chargeable under Schedule B. in the said Act in respect of the occupation thereof:
(2) The deduction of one eighth out of the duties chargeable under Schedule B. shall cease.

[Sub-s. (3) rep. 8 Edw. 7. c. 49 (S.L.R.).]
Annual value for the purpose of exemption or abatement from income tax under Schedule B.                                                  27. For the purposes of any claim to exemption, relief, or abatement from income tax, the income arising from the occupation of lands, tenements, hereditaments, and heritages chargeable under Schedule B. in the Income Tax Act, 1853, shall be taken to be one third of the annual value thereof under that schedule, except that if any person occupying, either as owner or otherwise, any lands for the purpose of husbandry only shows at the end of any year, to the satisfaction of the General Commissioners of Income Tax, that his profits and gains arising from the occupation of such lands during the year fell short of one third of the said annual value thereof, the income arising from the occupation shall be taken at the actual amount of such profits and gains, and if the whole of the income tax has been paid, the amount overpaid shall be certified and repaid in manner provided by section one hundred and thirty-three of the Income Tax Act, 1842.

5 & 6 Vict. c. 35.
Appeal by owner of land from assessment to income tax under Schedule A. 16 & 17 Vict. c. 34.                                              28. Any owner or other person in receipt of the rent of any lands, although not the occupier thereof, who is aggrieved by the amount of the annual value of the lands, as ascertained for the purpose of the assessment made thereon under Schedule A. in the Income Tax Act, 1853, shall have the same right of appeal to the General Commissioners of Income Tax as if the assessment were made upon him, and section fifty-seven of the Taxes Management Act, 1880, shall apply accordingly.

43 & 44 Vict. c. 19.
[S. 29 rep. 8 Edw. 7. c. 49 (S.L.R.).]
Inspectors or surveyors of taxes to be assessors for income tax under Schedules A. and B. and for inhabited house duty in certain cases.  30. Where this or any other Act enacts that the annual value of any property which has been adopted for the purpose of income tax under Schedules A. and B. in the Income Tax Act, 1853, or of inhabited house duty, during any year shall be taken as the annual value of such property for the same purpose during any subsequent year, the inspectors and surveyors of taxes shall be the assessors for such subsequent year of the income tax under the said Schedules A. and B., and of the inhabited house duty.

Part VI.
Land Tax.
Remission of land tax in excess of one shilling in the pound.                                                                             31.—(1) The amount assessed in any year in any land tax parish on account of the unredeemed quota of land tax charged against that parish shall not after the passing of this Act exceed the amount which would be produced by a rate of one shilling in the pound on the annual value of the land in the parish subject to land tax, and any excess above the said amount shall be remitted for that year.

42 Geo. 3. c. 116.
(2) Sections one hundred and eighty and one hundred and eighty-one of the Land Tax Redemption Act, 1802, shall be construed as if the rate of one shilling in the pound on the annual value of the land were substituted for the rate of four shillings therein mentioned.

Redemption of land tax.                                                                                32.—(1) The owner of any land may in any year redeem the land tax charged on such land by payment to the Commissioners of Inland Revenue of a capital sum, equal to thirty times the sum assessed on such land by the assessment last made and signed, after deducting any increase of the assessment made by virtue of this section, and such sum may be paid either in a single payment, or by such annual instalments as may be agreed upon with the Commissioners, and interest at the rate of three per cent. per annum on so much of the capital sum as remains unpaid shall be payable with each instalment, and all the instalments remaining unpaid may be paid at any time.

43 & 44 Vict. c. 19.
(2) If an assessment on account of the unredeemed quota of land tax charged against any land tax parish would but for this section be made at a rate less than one penny in the pound on the annual value of the land in the parish subject to land tax such assessment shall be made at a rate of not less than one penny in the pound, except where such an assessment would produce a net sum exceeding the amount required for the redemption of the whole of the unredeemed quota, in which case the assessment shall be at such rate as will produce a net sum equal to that amount.
(3) Any surplus land tax in any land tax parish received by reason of an increased assessment under the foregoing enactment, or otherwise received under the Land Tax Acts, shall be paid and applied in manner provided with respect to surplus land tax by section one hundred and fourteen of the Taxes Management Act, 1880, except that such surplus, so far as it is not applied in payment to the assessors, shall be deemed to have redeemed so much of the unredeemed quota of the land tax in the parish as is equal to one-thirtieth part of such surplus.

Amendment of Land Tax Acts as to facilities for raising redemption money.                                                                 33. Subject to the provisions of this Act, the Land Tax Acts shall apply to any redemption of land tax under this Part of this Act; provided as follows:—
51 & 52 Vict. c. 51.
(a) Where an owner redeems under this Act land tax upon any land by payment of a capital sum, the Commissioners of Inland Revenue in accordance with the prescribed regulations, shall, on his application at the date of the redemption, grant to him a certificate charging the land with the amount of that sum, and with interest equal to the amount of the land tax redeemed, and he shall be entitled to the charge as if it were a mortgage secured to him by a mortgage deed; and such charge, when the certificate is registered in pursuance of the Land Charges Registration and Searches Act, 1888, shall have priority over all other charges and incumbrances, and any money authorised to be invested in real security may be invested on the security of any such charge.
(b) For the redemption under this Act by a capital sum of land tax charged upon land—
(i) if the land is held upon any trust, or for any purpose, or for the benefit of any university or college, money may be applied which is held on the same trust, or for the same purpose, or for the benefit of the same university or college; and
(ii) if the land is held for any purpose by a corporation or trustees, money may be applied which is applicable for that purpose, and any of such land may be sold to raise money for the redemption.

Forms.                                                                                34. The Commissioners of Inland Revenue may prescribe regulations and forms for the purposes of this Part of this Act and may prescribe any forms required for the purpose of the Land Tax Acts, and any forms so prescribed, or forms to the like effect varied as circumstances require, shall when used be sufficient in law.

Definitions and construction.                                                                                35. In this Part of this Act, unless the context otherwise requires—
38 Geo. 3. c. 5.
5 & 6 Vict. c. 35.
38 Geo. 3. c. 5. 42 Geo. 3. c. 116.
The expression “land subject to land tax” includes all the property specified in section four of the Land Tax Act, 1797, which is not exonerated from land tax:
The expression “unredeemed quota of the land tax” means the part of the land tax charged against a land tax parish under the Land Tax Acts, which for the time being remains payable:
The expression “land tax parish” means any parish, township, tithing, precinct, or place, for which a separate assessment of land tax is for the time being made:
The expression “annual value” means annual value by determination of the General Commissioners of Income Tax for the purpose of Schedule A. in the Income Tax Act, 1842, or in the case of any land subject to land tax, the annual value of which is not so determined, means annual value as determined by those Commissioners for the purposes of this Part of this Act on the like basis as if it were determined for the purpose of Schedule A.:
The expression “owner” in relation to any land means any person entitled under the Land Tax Acts to redeem the land tax assessed on that land:
The expression “Land Tax Acts” means the Land Tax Act, 1797, and the Land Tax Redemption Act, 1802, and the enactments amending those Acts:
Other expressions have the same meaning as in the Land Tax Acts.

Application of Part of Act to Scotland.                                                                                36. In the application of this Part of this Act to Scotland, the following provisions shall have effect:—
(1) The expression “county” shall be substituted for the expression “land tax parish;”
(2) The expression “bond and disposition in security in his favour” shall be substituted for the expression “mortgage secured to him by mortgage deed;”
(3) The expression “heritable security” shall be substituted for the expression “real security;”
(4) The certificate of charge granted under this Part of this Act by the Commissioners of Inland Revenue may be recorded in the register of sasines, and when so recorded shall have priority over all other charges and incumbrances.

Part VII.
Miscellaneous.
Increase of annuity and reduction of rate of interest for the Indian Army Pension Deficiency Fund. 48 & 49 Vict. c. 67.                   37. [Recital of 48 & 49 Vict. c. 67 and that the Indian Army Pension Deficiency Fund is insufficient to meet charges thereon, and expediency of increasing the amount of the annuity charged by s. 4 of said Act on Consolidated Fund and of reduction of rate of interest on money to be lent under s. 5 of said Act: rep. 8 Edw. 7. c. 49 (S.L.R.).]

(1) The annuity charged on the Consolidated Fund by section four of the Indian Army Pension Deficiency Act, 1885, shall, as from the first day of April one thousand eight hundred and ninety-six, be two hundred and fifteen thousand pounds, and the said Act shall have effect as if “two hundred and fifteen thousand pounds, beginning on the first day of April one thousand eight hundred and ninety-six,” were substituted in the said section for “one hundred and fifty thousand pounds, beginning on the first day of April one thousand eight hundred and eighty-five.”
(2) The rate of interest for any money lent after the first day of April one thousand eight hundred and ninety-six under section five of the said Act shall be such as the National Debt Commissioners, with the approval of the Treasury, may determine.

[Section 38 makes an addition to s. 27 of 53 & 54 Vict. c. 21; see that Act.]

Construction of Act.                                                                                39. Part One of this Act, so far as it amends the Customs Consolidation Act, 1876, shall be construed together with that Act.

39 & 40 Vict. c. 36.
54 & 55 Vict. c. 39.
57 & 58 Vict. c. 30.
5 & 6 Vict. c. 35.
16 & 17 Vict. c. 34.
Part Two of this Act shall be construed together with the Acts relating to the duties on beer.

Part Three of this Act shall be construed together with the Stamp Act, 1891.

Part Four of this Act shall be construed together with Part One of the Finance Act, 1894.

Part Five of this Act shall be construed together with the Income Tax Act, 1842, and the Income Tax Act, 1853.

Part Six of this Act shall be construed together with the Land Tax Acts as defined in that Part.

[S. 40 rep. 8 Edw. 7. c. 49 (S.L.R.).]
Short title.                                                                                41. This Act may be cited as the Finance Act, 1896.

[Sched. rep. 8 Edw. 7. c. 49 (S.L.R.).]
[1 Short title, “The Finance Act, 1896,” see s. 41.]
[2 Further additional duties imposed by 63 & 64 Vict. c. 7, s. 3.]

[1 Further additional duties imposed by 63 & 64 Vict. c. 7, s. 4.]

[2 See further, 4 Edw. 7. c. 7, s. 3 (1); 6 Edw. 7. c. 8, s. 2 (2), sched. 1.]

[1 Now Commissioners of Customs and Excise, see 8 Edw. 7. c. 16, s. 4, and Stat. Rules and Orders, 1909, No. 197.]

[2 Further additional duties imposed, and corresponding drawback provided for by 63 & 64 Vict. c. 7, s. 6.]

[1 S. 17 is rep. 63 & 64 Vict. c. 7, s. 18, as respects persons dying after April 9, 1900.]

[1 S. 21 amended by 7 Edw. 7. c. 13, s. 15; see that Act.]


[Preamble.]
Preliminary.
Short title.                                                                                1. This Act may be cited as “The Court of Admiralty (Ireland) Act, 1867.”

Interpretation of terms.                                                                                2. In the interpretation and for the purposes of this Act (if not inconsistent with the context or subject) the following terms shall have the respective meanings herein-after assigned to them; that is to say,
“Ship” shall include any description of vessel used in navigation not exclusively propelled by oars:
“Cause” shall include any cause, suit, action, matter, or other proceeding in the Court of Admiralty of Ireland:
“The Court of Admiralty” shall mean the Court of Admiralty of Ireland:
“The judge” shall mean the judge of the said Court of Admiralty for the time being:
“Her Majesty in Council” shall mean Her Majesty in the Privy Council in England:
“The Lord Chancellor” shall mean and include the Lord High Chancellor, Lord Keeper, and Lords Commissioners for the custody of the Great Seal of Ireland for the time being:
“Local court” shall mean and include the court of the recorder of the borough of Cork, the court of the recorder of the borough of Belfast, and the court of any other recorder, or of any chairman of quarter sessions in Ireland, to whom jurisdiction in Admiralty cases shall be given by virtue of this Act.

[S. 3 rep. 56 & 57 Vict. c. 54. (S.L.R.) Ss. 4, 5 rep. 38 & 39 Vict. c. 66. (S.L.R.)]

Part I.—Court and Officers.
[S. 6 (as to judge of High Court of Admiralty) rep. 57 & 58 Vict. c. 56. (S.L.R.)]

Jurisdiction.                                                                                7. . . . the said judge shall have full power and authority to hear and determine all manner of civil, maritime, and other causes to the jurisdiction of the said Court now belonging, and shall also have such jurisdiction as is herein-after by this Act given to the said Court of Admiralty.

[S. 8 rep. 38 & 39 Vict. c. 66. (S.L.R.) S. 9 rep. 57 & 58 Vict. c. 56. (S.L.R.)]

Appointment and tenure of registrar and marshal.                                                                                10. The Lord Lieutenant may from time to time, by warrant under his hand, appoint a fit person, being an advocate, barrister-at-law, . . . or solicitor of ten years standing, to be the registrar of said Court, and also one other fit person to be the marshal of said Court; . . .

[S. 11 rep. 57 & 58 Vict. c. 56. (S.L.R.)]
Appointment of deputies in case of illness, &c.                                                                                12. The registrar and all other officers of the said Court of Admiralty shall perform their duties in person, and not by deputy, except in case of temporary illness or other reasonable cause allowed by the judge: Provided always, that in case any officer of the said Court of Admiralty shall be prevented by temporary illness or other reasonable cause allowed as aforesaid from attending to his duties, the judge may appoint a fit and proper person to act as the deputy of such officer; and no such deputy shall continue to act for any longer time than shall be allowed and specified in and by the order to be made on each such occasion by the judge; and all the powers and authorities of the officer in whose place any such deputy shall be appointed may be exercised by such deputy during the time while he shall be so authorized to act as aforesaid.

No officer of the Court to practise as an advocate, &c.                                                                                13. No registrar or other officer of the said High Court of Admiralty, save the marshal, nor any clerk of said Court, shall during the time of his holding such office, directly or indirectly, practice as an advocate, barrister, . . . solicitor, . . . or as clerk to any . . . solicitor, . . . or participate in the fees of any other person so practising; and the marshal of said Court shall not, directly or indirectly, practise therein, or participate in the fees of any other person so practising.

[Ss. 14–25 rep. 57 & 58 Vict. c. 56. (S.L.R.) S. 26 rep. 38 & 39 Vict. c. 66. (S.L.R.)]

Part II.—Jurisdiction of the Court.
Jurisdiction in cases of salvage. 17 & 18 Vict. c. 104. 25 & 26 Vict. c. 63.                                                                              27. Subject to the provisions of [1] the Merchant Shipping Act, 1854, and the Merchant Shipping Amendment Act, 1862, the Court of Admiralty shall have jurisdiction to decide upon all claims whatsoever relating to salvage, and to enforce the payment thereof, whether the service in respect of which salvage is claimed were performed upon the high seas or within the body of any county, or partly in the one place and partly in the other, and whether the wreck is found at sea or cast upon the land, or partly in the sea and partly on land.

Jurisdiction in cases of towage.                                                                                28. The Court of Admiralty shall have jurisdiction to decide all claims and demands in the nature of towage, and to enforce the payment thereof, whether such towage was performed within the body of a county or upon the high seas.

Jurisdiction in cases of damage.                                                                                29. The Court of Admiralty shall have jurisdiction over any claims for damage received or done by any ship, whether within the body of a county or not.

As to claims for building, &c. of ships.                                                                                30. The Court of Admiralty shall have jurisdiction over any claim for the building, equipping, or repairing of any ship.

Jurisdiction as to claims for necessaries supplied.                                                                                31. The Court of Admiralty shall have jurisdiction over any claim for necessaries supplied to any ship elsewhere than in the port to which the ship belongs.

Court of Admiralty to decide questions as to ownership, &c. of ships.                                                                                32. The Court of Admiralty shall have jurisdiction to decide all questions arising between the co-owners or any of them touching the title to or the ownership, possession, employment, and earnings of any ship registered at any port in Ireland, or any share thereof, and may settle all accounts outstanding and unsettled between the parties in relation thereto, and may direct the said ship or any share thereof to be sold, and may make such order in the premises as to it shall seem fit.

As to claims for wages by seamen, and for wages and disbursements by masters.                                                                             33. The Court of Admiralty shall have jurisdiction over any claim by a seaman of any ship for wages earned by him on board the ship, whether the same be due under a special contract or otherwise, and also over any claim by the master of any ship for wages earned by him on board the ship, and for disbursements made by him on account of the ship.

Jurisdiction as to mortgages registered under 17 & 18 Vict. c. 104.                                                                                34. The Court of Admiralty shall have jurisdiction over any claim in respect of any mortgage duly registered according to the provisions of [1] the Merchant Shipping Act, 1854, whether the ship or the proceeds thereof be under arrest of the said Court or not.

[S. 35 rep. 57 & 58 Vict. c. 60. s. 745.]
Part ix. of 17 & 18 Vict. c. 104.                                                                                36. The Court of Admiralty shall have the same powers as are conferred upon the High Court of Chancery in Ireland by the [2] ninth part of the Merchant Shipping Act, 1854.

Claims for damage by negligence, &c. to goods carried in ships.                                                                                37. The Court of Admiralty shall have jurisdiction over any claim by the owner or consignee or assignee of any bill of lading of any goods carried into any port in Ireland in any ship for damage done to the goods, or any part thereof, by the negligence or misconduct of, or for any breach of duty or breach of contract on the part of, the owner, master, or crew of the ship.

Jurisdiction in rem or in personam.                                                                                38. The jurisdiction conferred by this Act may be exercised either by proceedings in rem or by proceedings in personam.

[Ss. 39–41 rep. 57 & 58 Vict. c. 56. (S.L.R.)]
Gaolers to receive prisoners committed by Court of Admiralty.                                                                                42. The keeper for the time being of any common gaol or prison shall be bound to receive or take into his custody all persons who shall be committed thereunto by the said Court of Admiralty; and every keeper of any gaol or prison who shall refuse to receive into his custody any person so committed, or wilfully or negligently suffer such person to escape or go at large without lawful warrant, shall be liable to the like penalties and consequences as if such person had been committed to his custody by any other lawful authority.

Prisoners in contempt may be discharged.                                                                                43. It shall be lawful for the judge to order the discharge of any person who shall be in custody for contempt of the said Court, or for any other cause other than nonpayment of money, on such conditions as to the judge shall seem just: Provided always, that the order for such discharge shall not be deemed to have purged the original contempt in case the conditions on which such order shall be made be not fulfilled.

Judge and registrar to have same power as to arbitration as judges and masters at Common Law.                                                             44. All the powers possessed by any of the Superior Courts of Common Law, or any judge thereof, under the Common Law Procedure Act, 1856, and otherwise, with regard to references to arbitration, proceedings thereon, and the enforcing of awards of arbitrators, shall be possessed by the judge of the Court of Admiralty in all cases and matters depending in the said Court; and the registrar of the said Court of Admiralty shall possess as to such matters the same powers as are possessed by the masters of the said Superior Courts of Common Law in relation thereto.

[S. 45 rep. 57 & 58 Vict. c. 60. s. 745.]
Registrar to have power to administer oaths, and other powers conferred by rules, &c.                                                                     46. The registrar of the said Court of Admiralty shall have power to administer oaths in relation to any cause or matter depending in the said Court, and shall have also such other powers as may be given him for the discharge of his functions as registrar by any rule, order, or regulation to be made in pursuance of this Act.

Liability to costs for unreasonable arrest of property.                                                                                47. The party at whose instance any property is arrested under a warrant of the High Court of Admiralty shall be liable to be condemned in all costs and expenses occasioned thereby, and in damages for the detention of the property, unless he shows to the satisfaction of the Court that he could not, without such arrest, have obtained bail or other security for the sum in which the cause is instituted, or that he had otherwise good and sufficient reason for having caused the issue and execution of the warrant of arrest.

Part III.—Practice and Procedure.
[S. 48 rep. 57 & 58 Vict. c. 56. (S.L.R.)]
2.—Evidence.
[S. 49 rep. 57 & 58 Vict. c. 56. (S.L.R.)]
Power to examine vivâ voce in open court.                                                                                50. In any cause depending in the Court of Admiralty, the Court, if it shall think fit, may summon before it and examine or cause to be examined witnesses by word of mouth, and either before or after examination by deposition or before a commissioner, as hereafter mentioned, and notes of such evidence shall be taken down in writing by the judge or registrar, or by such other person or persons and in such manner as the judge of the said Court shall direct.

Evidence may be taken vivâ voce before an examiner specially appointed.                                                                                51. The Court may, if it shall think fit, by order in any such suit, appoint some person, being a barrister-at-law of not less than seven years standing, an examiner to take evidence in such suit by word of mouth upon oath, which every such examiner is hereby empowered to administer, at such time or times, place or places, and as to such fact or facts, and in such manner, order, and course, and under such limitations and restrictions, and to transmit the same to the registry of the said Court in such form and manner, as in and by the said order shall be directed; and such examiner shall be attended, and the witnesses shall be examined, cross-examined, and re-examined, by the parties, their counsel, solicitors, attorneys, or agents, if such parties or either of them shall think fit so to do; and such examiner shall, if need be, make a special report to the Court touching such examination, and the conduct or absence of any witness or other person thereon or relating thereto; and the said Court of Admiralty is hereby authorized to institute such proceedings and make such order or orders upon such report as justice may require, and as may be instituted or made in any case of contempt of the said Court.

Attendance of witnesses and production of books, &c. before judge or examiner may be enforced by subpœna.                                                 52. It shall be lawful in any suit depending in the said Court of Admiralty for the judge or for any such examiner appointed in pursuance of this Act to require the attendance of any witness, and the production of any deeds, evidences, books, or writings, by writ to be issued by such judge or examiner in such form as shall be directed by the general orders to be made under this Act, or as nearly thereto as may be; and every person disobeying any such writ so to be issued by the said judge or examiner shall be considered as in contempt of the said Court of Admiralty, and may be punished for such contempt in the said Court.

[Ss. 53–60 rep. 57 & 58 Vict. c. 56. (S.L.R.)]
3.—Issues and New Trials.
[Ss. 61–65 rep. 57 & 58 Vict. c. 56 (S.L.R.)]
Any party may apply for an order for inspection by nautical assessors or others appointed for trial, or by parties or witnesses.                          66. Any party in a cause in the Court of Admiralty shall be at liberty to apply to the said Court for an order for the inspection by the nautical assessors or others appointed for the trial of any cause, or by the party himself or his witnesses, of any ship or other personal or real property the inspection of which may be material to the issue of the cause; and the Court may make such order in respect of the costs arising thereout as to it shall seem fit.

[S. 67 rep. 57 & 58 Vict. c. 56. (S.L.R.)]
4.—Other Branches of Practice and Procedure.
[S. 68 rep. 57 & 58 Vict. c. 56. (S.L.R.)]
Service of subpœnas out of Ireland.                                                                                69. The service in any part of the United Kingdom of any writ of subpœna ad testificandum or subpœna duces tecum issued under seal of the Court of Admiralty shall be as effectual as if the same had been served in Ireland.

[S. 70 rep. 57 & 58 Vict. c. 56. (S.L.R.)]
Proceedings on claims by third parties to goods taken in execution under process of the Court.                                                            71. If any claim shall be made to any goods or chattels taken in execution under any process of the Court of Admiralty, or in respect of the seizure thereof, or any act or matter connected therewith, or in respect of the proceeds or value of any such goods or chattels, by any landlord for rent, or by any person not being the party against whom the process has issued, the registrar of the said Court may, upon application of the officer charged with the execution of the process, whether before or after any action brought against such officer, issue a summons calling before the said Court both the party issuing such process and the party making the claim; and thereupon any action which shall have been brought in any of Her Majesty’s Superior Courts of Record, or in any local or inferior court, in respect of such claim, seizure, act, or matter as aforesaid, shall be stayed, and the court in which such action shall have been brought, or any judge thereof, on proof of the issue of such summons, and that the goods and chattels were so taken in execution, may order the party bringing the action to pay the costs of all proceedings had upon the action after issue of the summons out of the said Court of Admiralty; and the judge of the said Court of Admiralty shall adjudicate upon the claim and make such order between the parties in respect thereof, and of the costs of the proceedings, as to him shall seem fit; and such order shall be enforced in like manner as any order made in any suit brought in the said Court. Where any such claim shall be made as aforesaid the claimant may deposit with the officer charged with the execution of the process either the amount or value of the goods claimed, the value to be fixed by appraisement in case of dispute, to be by the officer paid into Court to abide the decision of the judge upon the claim, or the sum which the officer shall be allowed to charge as costs for keeping possession of the goods until such decision can be obtained; and in default of the claimant so doing the officer may sell the goods as if no such claim had been made, and shall pay into Court the proceeds of the sale, to abide the decision of the judge.

As to the hearing of causes and cross causes, for damages in respect of the same collisions.                                                              72. The Court of Admiralty may, on the application of the defendant in any cause of damage, and on his instituting a cross cause for the damage sustained by him in respect of the same collision, direct that the principal cause and the cross cause be heard at the same time and upon the same evidence, and if in the principal cause the ship of the defendant has been arrested, or security given by him to answer judgment, and in the cross cause the ship of the plaintiff in the principal cause cannot be arrested, and security has not been given to answer judgment therein, the Court may, if it think fit, suspend the proceedings in the principal cause until security has been given to answer judgment in the cross cause.

5.—Assessors.
General orders as to framing lists of nautical assessors, their selection and functions, proceedings when they sit, and their remuneration.               73. General orders may from time to time provide for the framing of lists of persons of mercantile or nautical skill and experience to act as assessors in the High Court of Admiralty and in the local courts, and for the publication of the lists, and for the ascertainment of the cases in which assessors are to be summoned, and the mode in which in each case they are to be selected, and their functions, and the proceedings in the cases in which they sit, and their remuneration; and every person for the time being named in any such list shall give his attendance according to general orders.

Part IV.—Jurisdiction of Local Courts.
Admiralty jurisdiction of local courts.                                                                                74. The local courts shall, in the cases following, have all the like civil and maritime jurisdiction (with all power and authorities relative thereto) as for the time being belongs to the Court of Admiralty (otherwise than by way of appeal); that is to say,
(1.) Where the amount or value of the money or thing in dispute does not exceed two hundred pounds:
(2.) Where the amount or value of the money or thing in dispute exceeds two hundred pounds, but the parties agree by a memorandum signed by them, or by their attorneys or agents, that a local court or courts specified in the memorandum shall have jurisdiction:
(3.) Where this Act provides for the retention or prosecution of a cause in a local court:
A cause in which jurisdiction is by this Act given to the local courts is in this Act referred to as an Admiralty cause.

Local court for commencement of cause.                                                                                75. Subject to general orders, proceedings in an Admiralty cause in a local court shall be commenced as follows:—
(1.) In the local court within the jurisdiction whereof the ship or goods to which the cause relates is or are at the commencement of the proceedings:
(2.) If the foregoing rule is not applicable, then in the local court in the district whereof an action should or might be commenced under the ordinary jurisdiction of the court:
(3.) In any case in the local court, or one of the local courts, which the parties by a memorandum signed by them, or by their attorneys or agents, agree shall have jurisdiction.

Transfer from local court by order of the Court of Admiralty.                                                                                76. The Court of Admiralty, on motion by any party to an Admiralty cause pending in a local court, may, if it thinks fit, (with or without service and hearing of a summons to the other party, as it thinks fit,) transfer the cause to the Court of Admiralty, on such terms (if any) as to security for costs or other things as the Court thinks fit.

Transfer by order of local court, where the subject matter exceeds in amount the limits of its jurisdiction.                                              77. If during the progress of an Admiralty cause in a local court it appears to the court that the subject matter exceeds the limit in respect of amount of the Admiralty jurisdiction of the court, the validity of any order or decree theretofore made by the court shall not be thereby affected, but (unless the parties agree by a memorandum signed by them or their attorneys or agents that the court shall retain jurisdiction) the court shall, by order, transfer the cause to the Court of Admiralty, which Court may nevertheless order that the cause shall be prosecuted in the local court in which it was commenced, and it shall be thereupon remitted to such local court and proceeded with therein.

Court of Admiralty may order the cause to proceed in the local court.

Transfer to other local court or Court of Admiralty.                                                                                78. If during the progress of an Admiralty cause in a local court it appears to the court that the cause could be more conveniently prosecuted in some other local court or in the Court of Admiralty, the court may, by order, transfer it to such other local court or to the Court of Admiralty (as the case may be), and it shall be thereupon prosecuted accordingly.

Costs in proceedings in Court of Admiralty which might have been taken in local courts.                                                                   79. If any person takes proceedings in the High Court of Admiralty which he might (without agreement) have taken in a local court, he shall not be entitled to receive costs in the High Court of Admiralty in any event unless the judge shall otherwise direct, and shall be liable to be condemned in costs, if the judge shall so think fit.

Powers and authorities of judges of local courts.                                                                                80. In an Admiralty cause in a local court the judge of such court shall (in addition to his other powers and authorities) have all the like powers and authorities as the judge of the High Court of Admiralty.

Marshal to act for local courts.                                                                                81. The marshal of the Court of Admiralty shall be deemed an officer of all and every the local courts in Admiralty causes pending in any of those courts; and it shall be lawful for the Treasury, if they shall think fit, on the application of the judge, to award to the said marshal by way of remuneration for the duties by this section imposed upon him such annual or other sum as they shall deem reasonable, and such sum shall be paid out of the funds which Parliament shall provide for that purpose.

Remuneration for so acting.
[S. 82 rep. 57 & 58 Vict. c. 56. (S.L.R.)]
Execution of decrees, &c.                                                                                83. For the execution of any decree or order of a local court in an Admiralty cause the court may order, and the clerk of the peace on such order may issue, and any officer of the said court may execute, any writ or warrant of arrest, possession, or execution, or other process.

[Ss. 84–86 rep. 56 & 57 Vict. c. 54. (S.L.R.)]
Part V.—Appeals.
Appeal from local court to Court of Admiralty.                                                                                87. An appeal shall lie to the High Court of Admiralty from the final decree, order, or decision of a local court in an Admiralty cause, and, by permission of the judge of the local court, from any interlocutory decree, order, or decision therein, subject to such provisions respecting notice of appeal, deposit or other security for costs, and other matters, as general orders shall direct.

[S. 88 rep. 57 & 58 Vict. c. 56. (S.L.R.)]
Appeal precluded by agreement not to appeal.                                                                                89. Provided, that such an appeal shall not lie if before or after the decree, order, or decision is made or given the parties agree, by a memorandum signed by them or by their attorneys or agents, that the decree, order, or decision shall be final; and any such agreement need not be stamped, except in respect of any fee imposed by general orders.

[S. 90 rep. 56 & 57 Vict. c. 54. (S.L.R.)]
Appeal from Court of Admiralty to Court of Appeal.                                                                                91. Any person considering himself aggrieved by any final or interlocutory sentence, decree, or order of the Court of Admiralty, except a sentence, decree, or order made by the judge upon an appeal from a local court, may appeal therefrom to the Court of Appeal in Chancery in Ireland . . . provided always, that no appeal from any interlocutory order of the Court of Admiralty shall be made without leave of the Court of Admiralty first obtained, but on the hearing of an appeal from any final sentence or decree all interlocutory orders complained of shall be considered as under appeal as well as the final decree.

[Ss. 92, 93, 95–105 rep. 56 & 57 Vict. c. 54. (S.L.R.) S. 94 rep. 57 & 58 Vict. c. 56. (S.L.R.)

Bail may be taken in the Court of Admiralty to answer the judgment of that Court and of the Court of Appeal, and may be enforced by the Court of Appeal.  106. In any cause in the said Court of Admiralty bail may be taken to answer the judgment as well of the said Court as of the Court of Appeal, and the said Court of Admiralty may withhold the release of any property under its arrest until such bail has been given; and in any appeal from any decree or order of the Court of Admiralty, or of the said Court of Appeal in Chancery in any appeal thereto, preferred by virtue of this Act, the court to which such appeal shall be brought may make and enforce its order against the surety or sureties who may have signed any such bail bond, in the same manner as if the bail had been given in the Court of Appeal.

[S. 107 rep. 57 & 58 Vict. c. 56. (S.L.R.) S. 108 rep. 56 & 57 Vict. c. 54. (S.L.R.)]

Appeal from orders of the Court made on appeals from local courts.                                                                                109. An appeal shall lie from a decree, order, or decision of the High Court of Admiralty made or given on appeal from a local court, in like cases and in like manner as appeals lie from the High Court of Admiralty in causes orginally instituted therein.

[Ss. 110, 121–123 rep. 56 & 57 Vict. c. 54. (S.L.R.) Ss. 111–119 rep. 57 & 58 Vict. c. 56. (S.L.R.) S. 120 rep. 38 & 39 Vict. c. 66. (S.L.R.)

Extent of Act.                                                                                124. This Act shall apply to Ireland only
[1 See now the Merchant Shipping Act, 1894 (57 & 58 Vict. c. 60.)]

[1 See now the Merchant Shipping Act, 1894 (57 & 58 Vict. c. 60.)]

[2 See now Part VIII. of the Merchant Shipping Act, 1894 (57 & 58 Vict. c. 60.)]


Most Gracious Sovereign,
WE, Your Majesty's most dutiful and loyal subjects the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties herein-after mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:
Part I..
Customs and Excise.
Duty on grain, &c. to cease. 2 Edw. 7. c. 7.                                         1.—(1) On the first day of July nineteen hundred and three, the duties on grain and other articles imposed by section one of the Finance Act, 1902, and the drawbacks allowed under that section, shall cease and determine.

39 & 40 Vict. c. 35.
(2) On and after the first day of July nineteen hundred and three, the amount of the duties on glucose referred to in section six of the Finance Act, 1902, shall be the same as if that section had not been passed.
(3) The Commissioners of Customs shall have power, and shall be deemed to have had power as from the twenty-fourth day of April nineteen hundred and three, to remit any charge payable under the last paragraph but one in the schedule to the Customs Tariff Act, 1876, on the delivery of any grain or any of the articles mentioned in the First Schedule to the Finance Act, 1902, from, warehouse for home consumption, and they may return the amount of any such charge paid on or after that date.
(4) If any person proves to the satisfaction of the Commissioners of Customs that he had in his stock or possession at the close of the thirtieth day of June nineteen hundred and three:—
(a) any grain or articles on which duty of an aggregate amount of not less than twenty-five pounds has been paid under section one of the Finance Act, 1902; or
(b) any solid or liquid glucose on which an excess duty of an aggregate amount of not less than twenty-five pounds has been paid;
the Commissioners of Customs may remit and pay to that person the amount of the duty so paid, or, in the case of glucose, the amount of the excess duty.

For the purposes of this subsection duty shall be treated as having been paid on an article if it has been paid on any part, ingredient, or material of the article, and “excess duty” means the additional sixpence per hundredweight payable under section six of the Finance Act, 1902.

A person shall not be entitled to any payment under this subsection unless he claims that payment in writing from the Commissioners of Customs before the fourteenth day of July nineteen hundred and three.

Duty on tea.                                                                         2. The duty of customs now payable on tea shall continue to be charged, levied, and paid, until the first day of August nineteen hundred and four, on the importation thereof into Great Britain or Ireland; that is to say—
Tea, the pound, sixpence.
Continuance of additional customs duty and drawbacks on tobacco, beer, and spirits.  3. The additional duties of customs on tobacco, beer, and spirits imposed by sections two, three, four, and five of the Finance Act, 1900 (including the increased duties imposed by section five of that Act), shall, continue to be charged, levied, and paid until the first day of August nineteen hundred and four, and, as regards the period for which any additional drawbacks are allowed under those sections, nineteen hundred and four shall be substituted for nineteen hundred and one.

63 & 64 Vict. c. 7.
Continuance of additional excise duties and drawbacks on beer and spirits.           4. The additional duties of excise on beer and spirits imposed by sections six and seven of the Finance Act, 1900, shall continue to be charged, levied, and paid until the first day of August nineteen hundred and four, and, as regards the period in respect of which any additional drawback is allowed under the said section six, nineteen hundred and four shall be substituted for nineteen hundred and one.

63 & 64 Vict. c. 7.
Part II.
Income Tax.
Income tax for 1903–1904.                                                            5.—(1) Income tax for the year beginning on the sixth day of April nineteen hundred and three shall be charged at the rate of elevenpence.

46 & 47 Vict. c. 10.
(2) All such enactments relating to income tax as were in force on the fifth day of April nineteen hundred and three shall have full force and effect with respect to the duty of income tax hereby granted.
(3) Section ten of the Customs and Inland Revenue Act, 1883 (which related to duty on dividends, &c. paid prior to the passing of the Act), shall be applied with respect to the year which commenced on the sixth day of April nineteen hundred and three, as it was applied with respect to the year which commenced on the sixth day of April eighteen hundred and eighty-three, and as if it were re-enacted in this Act with the necessary change of date.

Part III.
National Debt.
Amount of permanent annual charge for National Debt.                                 6.—(1) The amount of the permanent annual charge for the National Debt during the current and every subsequent financial year shall be the sum of twenty-seven million pounds, and “twenty-seven” shall be substituted for “twenty-three” in section one of the Sinking Fund Act, 1875, as amended by subsequent Acts.

38 & 39 Vict. c. 45.
50 & 51 Vict. c. 16.
(2) Any interest or dividends on any stock, bonds, or other securities issued under the Acts specified in the First Schedule to this Act shall, notwithstanding anything in section two of the National Debt and Local Loans Act, 1887, be paid as part of the permanent annual charge for the National Debt.

Part IV.
General.
Repeal, construction, and short title.                                               7.—(1) The Acts specified in the Second Schedule to this Act are hereby repealed to the extent mentioned in the third column of that schedule.

39 & 40 Vict. c. 36.
(2) Part I. of this Act so far as relates to duties of customs shall be construed together with the Customs Consolidation Act, 1876, and the Acts amending that Act, and so far as it relates to duties of excise shall be construed together with the Acts which relate to the duties of excise and the management of those duties.
(3) This Act may be cited as the Finance Act, 1903.

SCHEDULES.
FIRST SCHEDULE.
Acts creating War Debt.
63 Vict. sess. 2. c. 2. - -  The Treasury Bills Act, 1899.
63 & 64 Vict. c. 2. - -      The War Loan Act, 1900.
63 & 64 Vict. c. 61. - -     The Supplemental War Loan Act, 1900.

64 Vict. sess. 2. c. 1. - -  The Supplemental War Loan (No. 2) Act, 1900.

1 Edw. 7. c. 12. - -         The Loan Act, 1901.
2 Edw. 7. c. 4. - -          The Loan Act, 1902.

SECOND SCHEDULE.
Acts Repealed.
Session and Chapter.  Short Title.             Extent of Repeal.

62 & 63 Vict. c. 9.   The Finance Act, 1899.   Section sixteen.

63 & 64 Vict. c. 2.   The War Loan Act, 1900.  In section three, the words “but the “principal and interest and other “sums so charged shall not be “payable as part of the permanent “annual charge for the National “Debt.”

2 Edw. 7. c. 7.       The Finance Act, 1902.   Sections one, six, and the First and Second Schedules as from the first day of July nineteen hundred and three.


Be it enacted by the King’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:
Prohibition of gambling on loss by maritime perils.  1.—(1) If—
(a) any person effects a contract of marine insurance without having any bonâ fide interest, direct or indirect, either in the safe arrival of the ship in relation to which the contract is made or in the safety or preservation of the subject-matter insured, or a bonâ fide expectation of acquiring such an interest; or
(b) any person in the employment of the owner of a ship, not being a part owner of the ship, effects a contract of marine insurance in relation to the ship, and the contract is made “interest or no interest,” or “without further proof of interest than the policy itself,” or “without benefit of salvage to the insurer,” or subject to any other like term,
the contract shall be deemed to be a contract by way of gambling on loss by maritime perils, and the person effecting it shall be guilty of an offence, and shall be liable, on summary conviction, to imprisonment, with or without hard labour, for a term not exceeding six months or to a fine not exceeding one hundred pounds, and in either case to forfeit to the Crown any money he may receive under the contract.

(2) Any broker or other person through whom, and any insurer with whom, any such contract is effected shall be guilty of an offence and liable on summary conviction to the like penalties if he acted knowing that the contract was by way of gambling on loss by maritime perils within the meaning of this Act.
(3) Proceedings under this Act shall not be instituted without the consent in England of the Attorney-General, in Scotland of the Lord Advocate, and in Ireland of the Attorney-General for Ireland.
(4) Proceedings shall not be instituted under this Act against a person (other than a person in the employment of the owner of the ship in relation to which the contract was made) alleged to have effected a contract by way of gambling on loss by maritime perils until an opportunity has been afforded him of showing that the contract was not such a contract as aforesaid, and any information given by that person for that purpose shall not be admissible in evidence against him in any prosecution under this Act.
(5) If proceedings under this Act are taken against any person (other than a person in the employment of the owner of the ship in relation to which the contract was made) for effecting such a contract, and the contract was made “interest or no interest,” or “without further proof of interest than the policy itself,” or “without benefit of salvage to the insurer,” or subject to any other like term, the contract shall be deemed to be a contract by way of gambling on loss by maritime perils unless the contrary is proved.
(6) For the purpose of giving jurisdiction under this Act, every offence shall be deemed to have been committed either in the place in which the same actually was committed or in any place in which the offender may be.
(7) Any person aggrieved by an order or decision of a court of summary jurisdiction under this Act, may appeal to quarter sessions.
(8) For the purposes of this Act the expression “owner” includes charterer.
(9) Subsection (7) of this section shall not apply to Scotland.

Short title.                                         2. This Act may be cited as the Marine Insurance (Gambling Policies) Act, 1909, and the Marine Insurance Act, 1906, and this Act may be cited together as the Marine Insurance Acts, 1906 and 1909.

6 Edw. 7. c. 41.


[21st December, 2022]
Be it enacted by the Oireachtas as follows:
Definition
1. In this Act, “Principal Act” means the Health Insurance Act 1994 .

Duration of entrustment act
2. The Principal Act is amended by the insertion of the following section after section 6A:
“6B.(1) The entrustment act shall endure until the relevant date whereupon it shall cease to be in force.

(2) The Minister may, after consultation with the European Commission and the Minister for Finance and having regard, if such be the case, of the need to continue the Risk Equalisation Scheme for the purposes of assisting in the achievement of the principal objective and of the period for which the Scheme needs to so continue, make an order specifying a date for the purposes of paragraph (b) of the definition of ‘relevant date’.
(3) An order made under subsection (2) shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order is passed by either such House within the next 21 days on which the House sits after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
(4) In this section—
‘entrustment act’, in relation to paragraph 15 of the European Union framework for State aid in the form of public service compensation (2011) (2012/C 8/03)1 , means—
(a) this Part, and
(b) section 125A of the Stamp Duties Consolidation Act 1999 ;
‘relevant date’ means—
(a) subject to paragraph (b), 31 March 2027, or
(b) the later date (if any) specified for the purposes of this paragraph in the last order made under subsection (2).”.

Amendment of section 11C of Principal Act
3. Section 11C of the Principal Act is amended, in subsection (1)(b), by the substitution of “1 April 2023” for “1 April 2022”.

Amendment of section 18E of Principal Act
4. Section 18E of the Principal Act is amended—
(a) by the substitution of the following subsection for subsection (1):
“(1) Where, in the opinion of the Authority, it is necessary to do so for the purposes referred to in section 18F(1)(a), the Authority may appoint, in writing—
(a) any of its officers or employees, or
(b) consultants or advisers engaged under section 23 who, in the opinion of the Authority, have qualifications and experience suitable to satisfactorily exercise the powers conferred upon authorised officers by or under this Act,
to be authorised officers to exercise the powers conferred upon authorised officers by or under this Act.”,
(b) in subsection (2), by the insertion of “together with a form of personal identification” after “to that person”,
(c) by the substitution of the following subsection for subsection (3):
“(3) A person’s appointment under subsection (1) as an authorised officer shall cease upon—
(a) the revocation by the Authority of the appointment,
(b) if the appointment was for a fixed period, the expiration of that period, or
(c) if the person’s appointment was in his or her capacity as an officer or employee of the Authority, or as a consultant or adviser engaged under section 23, his or her ceasing, for whatever reason, to be such officer or employee, or such consultant or adviser, as the case may be,
whichever first occurs.”,
and
(d) by the insertion of the following subsections after subsection (3):
“(4) Whenever requested to do so by the Authority, an authorised officer shall, as soon as is practicable after being so requested, give to the Authority a report on the exercise by the officer of all or any of the powers conferred upon authorised officers by or under this Act.

(5) A person who is an authorised officer immediately before the commencement of section 4 of the Health Insurance (Amendment) Act 2022 shall, on that commencement, be deemed to be appointed under subsection (1) as an authorised officer on the same terms and conditions that applied to him or her immediately before that commencement (and, in the case of an appointment for a fixed period made before that commencement, for the unexpired portion of that period left to run after that commencement), and the other provisions of this section shall, with all necessary modifications, be construed accordingly.”.

Amendment of section 18F of Principal Act
5. Section 18F of the Principal Act is amended—
(a) by the substitution of the following subsection for subsection (1):
“(1) (a) The powers conferred by this section may be exercised in respect of any person to whom this section applies for the purposes of—
(i) securing the enforcement of the provisions of this Act (including any regulations made under this Act), or
(ii) enabling or assisting the Minister or the Authority to perform any of their respective functions under this Act.
(b) Subject to subsection (6), the following are persons to whom this section applies (whether they are within or outside the State):
(i) a registered undertaking;
(ii) a former registered undertaking;
(iii) a person who has applied for registration in the Register;
(iv) a person whom the Authority or an authorised officer reasonably believes is or has been acting as, or claiming or holding itself out to be, a registered undertaking;
(v) a person who is or has been, or whom the Authority or an authorised officer reasonably believes is or has been, without being registered in the Register, effecting, or offering to effect, health insurance contracts in respect of which the person is required to be a registered undertaking;
(vi) a related undertaking of any of the persons referred to in any of subparagraphs (i) to (v);
(vii) a person whom the Authority or an authorised officer reasonably believes may possess or have control of information about a health insurance contract;
(viii) any other person whom the Authority or an authorised officer reasonably believes may possess information about a person referred to in any of subparagraphs (i) to (vii);
(ix) a person who is, in relation to a person referred to in any of subparagraphs (i) to (viii), a person specified in paragraph (c);
(x) a person who is or has been an officer or employee or agent of a person referred to in any of subparagraphs (i) to (ix) or is, in relation to a person who is or has been such an officer, employee or agent, a person specified in paragraph (c).
(c) The persons referred to in subsection (1)(b)(ix) and (x) are—
(i) an administrator within the meaning of section 1 (1) of the Insurance (No. 2) Act 1983 ,
(ii) an examiner, liquidator, receiver or official assignee, and
(iii) a person with functions corresponding to those of any of the persons referred to in subparagraph (i) or (ii) under the law of a state other than the State.”,
(b) in subsection (2), in paragraphs (c) and (e), by the deletion of “or any person employed by such person”,
(c) in subsection (6), by the substitution of “any person (not being a person to whom this section applies)” for “an examiner, liquidator, receiver, official assignee or any person who is or has been an officer or employee or agent of a person to whom this subsection applies, or”,
(d) by the insertion of the following subsection after subsection (11):
“(11A) An authorised officer may require a person to provide him or her with the person’s name and address where—
(a) the authorised officer has reasonable grounds for believing that the person—
(i) is committing or has committed an offence under this Act, or
(ii) has deliberately concealed or destroyed evidence, or is deliberately concealing or destroying evidence, or is likely to deliberately conceal or destroy evidence, of such an offence,
or
(b) the authorised officer has reasonable grounds for requiring such information for the purpose of applying for a warrant under subsection (8).”,
and
(e) in subsection (12)—
(i) by the substitution of the following definition for the definition of “person to whom this section applies”:
“‘person to whom this section applies’ shall be construed in accordance with subsection (1)(b) and (c);”,
(ii) in the definition of “personal data”, in paragraph (b), by the substitution of “2018;” for “2018.”, and
(iii) by the insertion of the following definition after the definition of “personal data”:
“‘related undertaking’, in relation to a person (in this definition referred to as the ‘first-mentioned person’), means—
(a) if the first-mentioned person is a company, another company that is related within the meaning of section 2 (10) of the Companies Act 2014 ,
(b) a partnership of which the first-mentioned person is a member,
(c) if the business of the first-mentioned person and another person have been so carried on that the separate business of each of them, or a substantial part thereof, is not readily identifiable, that other person,
(d) if the decision as to how and by whom the business of the first‑mentioned person and another person shall be managed can be made either by the same person or by the same group of persons acting in concert, that other person,
(e) a person who performs a specific and limited purpose by or in connection with the business of the first-mentioned person, or
(f) if provision is required to be made for the first-mentioned person and another person in any consolidated accounts compiled in accordance with the Seventh Council Directive 83/349/EEC of 13 June 19831 , that other person.”.

Amendment of Schedule 4 to Principal Act
6. Schedule 4 to the Principal Act is amended by the substitution of the following Table for Table 2:
“Table 2
Amounts applicable on or after 1 April 2023
”.
Amendment of section 125A of Stamp Duties Consolidation Act 1999
7. Section 125A of the Stamp Duties Consolidation Act 1999 is amended by the substitution of the following definition for the definition of “specified rate”:
“‘specified rate’ means—
(a) in respect of relevant contracts renewed or entered into on or after 1 January 2023 and on or before 31 March 2023—
(i) €41 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for non‑advanced cover,
(ii) €135 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for advanced cover,
(iii) €122 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for non‑advanced cover, and
(iv) €406 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for advanced cover,
and
(b) in respect of relevant contracts renewed or entered into on or after 1 April 2023—
(i) €36 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for non‑advanced cover,
(ii) €146 in respect of an insured person aged less than 18 years insured under a relevant contract which provides for advanced cover,
(iii) €109 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for non‑advanced cover, and
(iv) €438 in respect of an insured person aged 18 years or over insured under a relevant contract which provides for advanced cover.”.

Short title, commencement, collective citation and construction
8. (1) This Act may be cited as the Health Insurance (Amendment) Act 2022.
(2) (a) This Act (other than sections 2 , 3 and 6 ) shall come into operation on 1 January 2023.
(b) Sections 2 , 3 and 6 shall come into operation on 1 April 2023.
(3) The Health Insurance Acts 1994 to 2021 and this Act (other than section 7 ) may be cited together as the Health Insurance Acts 1994 to 2022 and shall be construed together as one.


[Preamble.]
Application of English share of customs and excise duties.               1.—(1) Out of the English share of the local taxation (customs and excise) duties[2] paid to the local taxation account on account of any financial year—
51 & 52 Vict. c. 41.
52 & 53 Vict. c. 40.
(a) The sum of three hundred thousand pounds shall be applied for such purposes of police superannuation in England as herein-after mentioned;
(b) The residue shall, unless Parliament otherwise determines,[[3] ] be distributed between county and county borough funds, and carried to the Exchequer contribution accounts of those funds respectively, and applied under the Local Government Act, 1888, as if it were part of the English share of the local taxation probate duty, and shall be the subject of an adjustment between counties and county boroughs, according to section thirty-two of the said Act, by the Commissioners under that Act.

[Sub-ss. (2) (3) rep. 2 Edw. 7. c. 42, ss. 25 (3), 27 (1), and 3 Edw. 7. c. 24, s. 1.]

(4) The council for any county to which the Welsh Intermediate Education Act, 1889, applies may contribute any sum received by such council under this section in respect of the said residue or any part of that sum towards intermediate and technical education under that Act, in addition to the amount which the council can under that Act contribute for such education.

Application of Scotch share of customs and excise duties.                2. Out of the Scotch share of the local taxation (customs and excise) duties paid to the local taxation (Scotland) account on account of any financial year—
30 & 31 Vict. c. 101.
52 & 53 Vict. c. 30.
50 & 51 Vict. c. 64.
(i) The sum of forty thousand pounds shall be applied for such purposes of police superannuation in Scotland as herein-after mentioned;
(ii) A sum not exceeding forty thousand pounds shall be applied[1] in relief from the payment of school fees in the State-aided schools in Scotland of children in the compulsory standards of the Scotch code, and shall be distributed in such manner and in accordance with such conditions as may be set forth for the present financial year in a minute of the Scotch Education Department to be forthwith laid before Parliament, and in every year subsequent to the present year in the Scotch Education Code annually submitted to Parliament; and
(iii) The residue[2] shall, until Parliament otherwise determines, be . distributed by the Secretary for Scotland—
(a) to the amount of fifteen thousand pounds as a contribution to the cost of medical officers and sanitary inspectors appointed under the Public Health (Scotland) Act, 1867[3] , or under the Local Government (Scotland) Act, 1889, as the case may be, in such manner and according to such scale and regulations as may be prescribed by the Secretary for Scotland;
(b)[4] and, subject as aforesaid, among the county councils of counties and town councils acting as such or as [1] police commissioners of burghs, and [1] police commissioners of [2] police burghs, in Scotland, in proportion to the respective valuations of such counties and burghs and [2] police burghs as such valuations shall be ascertained by the Secretary for Scotland at the date of such distribution, the share falling to such councils and [1] commissioners respectively to be applied to the relief of local rates levied by them respectively, in such manner as they may determine.

Provided nevertheless that the council of any such county or burgh and the [1] Commissioners of any such [2] police burgh may contribute any sum received by such council or commissioners (as the case may be) in respect of the said residue or any part of that sum for the purposes of technical education within the meaning of the Technical Schools (Scotland) Act, 1887, and may make that contribution over and above any sum that may be paid out of any school fund under that Act whether or not any such sum has been paid out of such fund.[3]

Application of Irish share of customs and excise duties.                 3.—(1) The Irish share of the local taxation (customs and excise) duties paid to the local taxation (Ireland) account on account of any financial year shall be applied as follows, that is to say, out of such share—
41 & 42 Vict. c. 66.
(i) The sum of seventy-eight thousand pounds shall be paid [. rep. 62 & 63 Vict. c. 50, s. 35; as to application of the sum, see ss. 15 and 16 of that Act.]
(ii) The residue of such share shall, unless Parliament otherwise determines, be paid to the Intermediate Education Board for Ireland, and be distributed and applied by them amongst schools to which the provisions of the Intermediate Education (Ireland) Act, 1878, apply for [4] both or either of the purposes following, . namely:
(a) for the payment to managers of schools complying with the conditions prescribed under the said Act, of fees dependent on the results of public examinations of students; and
(b) for the payment of prizes and exhibitions, and the giving of certificates to students, according to a scheme to be settled by the said Board with the approval of the Lord Lieutenant and the Treasury.

[Sub-s. (2) rep. 62 & 63 Vict. c. 50 s. 35.]
Distribution of sums for police superannuation in England and Scotland.  4.—(1) Out of the annual sum applicable under this Act for police superannuation in England one hundred and fifty thousand pounds shall be paid to the receiver for the Metropolitan police district, and applied in aid of the police superannuation fund for the Metropolitan police force.

(2) The remaining half of the said annual sum shall be distributed among the police authorities of the other police forces in England other than the police force of the city of London, and the annual sum of forty thousand pounds applicable for police superannuation in Scotland shall be distributed among the police authorities of police forces in Scotland; and the amounts to be so distributed shall be distributed and applied towards the superannuation of the police forces in such manner and in accordance with such conditions and regulations as may be provided by or in pursuance of any Act hereafter passed, and until so distributed and applied shall remain to the credit of the local taxation accounts.

Distribution of local taxation (customs and excise) duties.              5. All sums paid in respect of the local taxation (customs and excise) duties to any local taxation accounts mentioned in section twenty-one of the Local Government Act, 1888, in section twenty-one of the Local Government (Scotland) Act, 1889, or in the Probate Duties (Scotland and Ireland) Act, 1888[1] , shall be paid and distributed by the like central authority as in the case of the local taxation probate duty, and the enactments relating to such distribution shall, subject to the express provisions of this Act, apply accordingly; the said accounts are in this Act referred to by the names given them in the said Acts.

51 & 52 Vict. c. 41.
52 & 53 Vict. c. 50.
51 & 52 Vict. c. 60.
Definitions.                                                             6. In this Act, unless the context otherwise requires:—
51 & 52 Vict. c. 60.
The expressions “burgh,” “. . . . ,” and “police commissioner,” have respectively the same meaning as in the Local Government (Scotland) Act, 1889.

The expression “local taxation probate duty” means the moiety of probate duties which under section twenty-one of the Local Government Act, 1888, and section twenty-one of the Local Government (Scotland) Act, 1889, and section three of the Probate Duties (Scotland and Ireland) Act, 1888,[1] is directed to be paid to the several local taxation accounts in England, Scotland, and Ireland respectively.

The expression “central authority” means as respects England the Local Government Board; as respects Scotland, the Secretary for Scotland; and as respects Ireland, the Lord Lieutenant.

Short title.                                                             7. This Act may be cited as the Local Taxation (Customs and Excise) Act, 1890.

[1 Short title, “The Local Taxation (Customs and Excise) Act, 1890”; see s. 7.]

[2 An equivalent grant out of the Consolidated Fund is now substituted for this duties grant; 7 Edw. 7. c. 13, s. 17 (2).]

[3 See 2 Edw. 7. c. 42, s. 2; 3 Edw. 7. c. 24.]
[1 This sum now forms part of the Education (Scotland) Fund, and is applicable accordingly; 8 Edw. 7. c. 63, s. 15.]

[2 The Excise duties on motor-cars form part of this residue; 59 & 60 Vict. c. 36, s. 8 (2).]

[3 Rep. 60 & 61 Vict. c. 38, s. 196; see now that Act.]
[4 The portion of the residue distributable under (b) also now forms part of the Education (Scotland) Fund, and is applicable accordingly; 8 Edw. 7. c. 63, s. 15.]

[1 Now town councils; see 63 & 64 Vict. c. 49, s. 7.]
[1 This sum now forms part of the Education (Scotland) Fund, and is applicable accordingly; 8 Edw. 7. c. 63, s. 15.]

[2 As to meaning of “police burgh,” see 57 & 58 Vict. c. 58, s. 54.]

[2 As to meaning of “police burgh,” see 57 & 58 Vict. c. 58, s. 54.]

[1 Now town councils; see 63 & 64 Vict. c. 49, s. 7.]
[1 Now town councils; see 63 & 64 Vict. c. 49, s. 7.]
[2 As to meaning of “police burgh,” see 57 & 58 Vict. c. 58, s. 54.]

[3 See also 61 & 62 Vict. c. 56, s. 2: the sums distributable under subsection (b) now form part of the Education (Scotland) Fund, and are applicable accordingly; 8 Edw. 7. c. 63, s. 15.]

[4 These funds may be applied in accordance with rules under 63 & 64 Vict. c. 43, s. 1.]

[1 This Act is rep. as to S. by 52 & 53 Vict. c. 50, s. 19 (5).]

[1 This Act is rep. as to S. by 52 & 53 Vict. c. 50, s. 19 (5).]


Extent.                                              1. This Act shall not apply to Scotland.

Use of steam whistles and trumpets.                  2. No person shall use or employ in any manufactory, or any other place, any steam whistle or steam trumpet for the purpose of summoning or dismissing workmen or persons employed without the sanction of the sanitary authority, and every person offending against this section shall be liable to a penalty not exceeding five pounds, and to a further penalty not exceeding forty shillings for every day during which such offence continues: Provided always, that the sanitary authority, in case they have sanctioned the use of any such instrument as aforesaid, may at any time revoke such sanction on giving one month’s notice to the person using the same; Provided also, that it shall be lawful for the Local Government Board, on representation made to them by any person that he is prejudicially affected by such sanction, to revoke the same, and such revocation shall have the same force and effect as if it had been made by the sanitary authority.

Definition.                                          3.[2] “Sanitary authority” means the authority at the time being empowered to execute the Nuisance Removal Acts, as defined and extended by the Sanitary Act, 1866.

29 & 30 Vict. c. 90.
Legal procedure.                                     4. All offences and penalties under this Act may be prosecuted and recovered in England in manner directed by the Summary Jurisdiction (England) Acts, and in Ireland, by the Summary Jurisdiction (Ireland) Acts.

11 & 12 Vict. c. 43., and 14 & 15 Vict. c. 93., &c.
[1 Short title, “The Steam Whistles Act, 1872.” See 59 & 60 Vict. c. 14.]

[2 See 38 & 39 Vict. c. 55. s. 313.]