[Preamble recites 7 & 8 Geo. 4. c. 53.]
[Ss. 1–3 rep. 53 & 54 Vict. c. 21. s. 40. S. 4 rep. 37 & 38 Vict. c. 35. (S.L.R.)]

In what manner entry of premises, &c., is to be made.                                                                                5. [2] Every person carrying on any trade or business under or subject to any law or laws of excise, and required by any Act or Acts relating to the revenue of excise to make entry at the next office of excise, or to give notice to the officers of excise, of any house, building, place, vessel, or utensil used in carrying on such trade or business, shall make such entry by delivering such true and particular account as by the Act or Acts relating to such trade or business is required to the officer of excise in whose survey such house, building, place, vessel, or utensil shall be intended to be used;
Penalty for using any premises or utensils without having made entry thereof, 200l.                                                                                6. [1] Every person carrying on any trade or business under or subject to any law or laws of excise, who shall make use of any house, building, or place, vessel or utensil, of which entry is required to be made or notice given by any Act or Acts relating to the revenue of excise, without having made entry thereof in manner herein-before directed, shall for every such unentered house, building, or place, vessel or utensil, forfeit two hundred pounds.

Penalty for using premises or utensils for any other purpose than that for which they are entered, 100l.                                                                                7. Every person carrying on any trade or business under or subject to any law or laws of excise, who, having made entry of any house, building, or place, vessel or utensil, or other thing, shall in the carrying on such trade or business fraudulently make use of any such house, building, or place, vessel or utensil, or other thing, for any other or different purpose than the particular use or purpose for which the same shall have been entered, shall forfeit one hundred pounds.

Not more than one entry to be in force for the same premises.                                                                                8. When any person or persons shall have made entry of any building, room, place, vessel, or utensil for the carrying on any trade or business in respect of which any entry is by any Act or Acts of Parliament relating to the revenue of excise required, it shall not be lawful during the continuance of such entry for any other person or persons (except persons becoming partners in the same trade or business in respect of which the entry shall already have been made) to make entry of the same building, room, or place, vessel or utensil, for the carrying on of any other trade or business of the same or any other description subject to the survey of excise; but every such subsequent entry made whilst such former entry is in force shall be null and void to all intents and purposes.

If trader absconds or quits entered premises without withdrawing the entry, any other person may, with consent, make entry of the premises.                                                   9. Provided always, that where any person who shall have made entry of any premises for carrying on any trade or business subject to the survey of the excise, shall abscond or shall quit possession of such premises, and discontinue the trade or business in respect of which such entry was made, without having with-drawn such entry, it shall be lawful for any other person, with the consent and approbation of the commissioners of excise, to make entry of the said premises for carrying on any trade or business subject to the survey of the excise; and in such case the former entry shall be deemed to have been withdrawn, and shall become null and void.

[S. 10 rep. 37 & 38 Vict. c. 35. (S.L.R.)]
Excise traders shall pay their duties at such time and place and to such person as shall be appointed, or upon demand made by order of the commissioners, on pain of forfeiting double duty.  11. Every person carrying on any trade or business under or subject to any law or laws of excise shall pay and clear off the duty or duties in that behalf imposed by any Act or Acts of Parliament respectively, and charged upon or incurred by such person, at such time and place and to such person respectively as shall for that purpose be specially directed by any Act or Acts of Parliament relating to such duties, or as shall be from time to time directed by the commissioners of excise, whether payment of such duties shall have been or shall be secured by bond or otherwise, in pursuance of any Act or Acts of Parliament, or not; and if any such person shall not pay and clear off such duty or duties at such time and place and to such person respectively as aforesaid, or upon demand made, under order of the commissioners of excise, by any general surveyor of excise where the trade or business shall be carried on within the limits of the chief office of excise, or elsewhere by the collector of excise in whose collection such trade or business shall be carried on, or the officer of excise in charge for the time being of such collection, or by any officer of excise authorized and directed by such collector or officer in charge to make such demand, whether such demand shall be made personally of such person, or shall be left at his dwelling house, or at the premises where such duty or duties shall have been charged, every such person shall forfeit and lose double the value of the duty or duties so neglected to be paid and cleared off as aforesaid.

Goods fraudulently removed or produced to obtain drawback shall be forfeited, with treble value or 100l.                                                                                12. All goods which shall be removed or deposited or concealed, or which shall be produced to any officer of excise or customs with intent fraudulently to obtain any drawback or allowance granted by any Act or Acts relating to the revenues of excise or customs, shall, with the casks, vessels, cases, or other packages containing the same, be forfeited; and every person who shall remove or deposit or conceal, or shall produce to any officer of excise or customs, any goods, with intent fraudulently to obtain any drawback or allowance granted by any Act relating to the revenues of excise or customs, shall forfeit treble the value of such goods or one hundred pounds, at the election of the commissioners of excise or customs, or the person who shall inform or sue for the same.

[Ss. 13, 14 rep. 53 & 54 Vict. c. 21. s. 40. S. 15 rep. 37 & 38 Vict. c. 35. (S.L.R.)]

Constable or peace officer not assisting officer of excise when required, to forfeit 20l.                                                                                16. If, upon notice given or request made by any officer of excise to any constable, headborough, or other ministerial officer of the peace to go with him as such officer of excise, and to aid and assist him as such officer of excise in the due execution of any act or thing required or enjoined by any Act or Acts relating to the revenues of excise or customs to be done or prevented from being done, or which it shall be lawful for any officer of excise to do or to prevent from being done, such constable, head-borough, or officer of the peace shall not go with such officer of excise, or shall not aid or assist him as aforeaid to the utmost of his power, such constable, headborough, or other officer of the peace so offending shall forfeit twenty pounds.

[S. 17 rep. 53 & 54 Vict. c. 21. s. 40. S. 18 rep 37 & 38 Vict. c. 35. (S.L.R.)]

Informations to be exhibited within four months after offence committed or seizure made.                                                                                19. Every information for the recovery of any penalty, or for the condemnation of any seizure, shall be exhibited before the commissioners of excise, or justice or justices of the peace respectively, within four calendar months next after the offence or offences alleged in such information shall have been committed, or the goods, commodities, chattels, or things therein alleged to have been forfeited shall have been seized [Rep. 11 & 12 Vict. c. 118. s. 3.]; and a notice in writing of such information having been so exhibited shall be given to the person against whom the same shall have been exhibited within one week next after the exhibiting of such information; and the commissioners of excise, or justice or justices of the peace, before whom any such information shall be exhibited, are hereby respectively authorized and required to summon every person against whom any such information shall have been exhibited to appear and plead to and to attend the hearing of such information at a time and place to be named in such summons, which summons shall be served upon every such person or persons ten days at the least before the time appointed in such summons, and which summons may be added to or may include such notice as aforesaid, or may be separate and apart therefrom, and be served at another and different time, subsequent to the delivery of such notice, at the option of the prosecutor: Provided always, that where such information shall be exhibited for the recovery of double the value of any duty or duties neglected to be paid or cleared off, it shall be sufficient if such summons be served twelve hours at the least before the time appointed in such summons: And provided also, that in all cases it shall be deemed and taken to be sufficient delivery and service of any such notice and summons as aforesaid if a copy of the same be left at or upon the place used or occupied by any such person or persons respectively for carrying on his or their trade or business, or at the building or place where any such offence shall have been committed or such seizure made, or at the place of residence, or with the wife or child or servant of any such person or persons, the same being directed to such person or persons by the right or assumed name or names of such person or persons; or where any such offence shall have been committed or discovered in transit, or any seizure made in transit, and the place of business or residence of the offender shall be unknown to the person discovering such offence or making such seizure, it shall be sufficient if such notice and summons, or a copy thereof, be affixed at or upon such conspicuous part of the office of excise next to where such offence shall have been committed or discovered, or seizure made, directed to such offender or offenders by his or their right or assumed name or names, if the same shall be known to the prosecutor, and if not known, without any name or names.

Notice of information to be given, and parties to be summoned.

Service of notice and summons.
Justices not authorized to mitigate the penalty of double duty for non-payment of excise duties;                                                                                20. [Recital.] Nothing in the said recited Act, or in any other Act or Acts relating to the revenue of excise, shall be construed to authorize or empower any justices of the peace, on the hearing and determining of any information for the recovery of double the value of any duty or duties of excise neglected to be paid or cleared off, to mitigate the said penalty of the double value of such duties, but the said justices shall in all cases convict the defendant or defendants in the full penalty of double the value of the duties which shall be proved to have been neglected to be paid and cleared off, and shall give judgment accordingly; and no justice of the peace before whom any person having been arrested and detained under any Act or Acts relating to the revenue of excise, and liable to the payment of any penalty and in default of the immediate payment thereof to be committed to prison for a limited period, shall have any power or authority to mitigate such penalty, except where a special power for the mitigation of such penalty shall be given; anything in the said recited Act or any other Act or Acts relating to the revenue of excise notwithstanding.

nor to mitigate any other excise penalties except under special powers of mitigation.

[S. 21 rep. 53 & 54 Vict. c. 21. s. 40.]
In case of the death, removal, or absence of any officer of excise in whose name any information may have been exhibited, the proceedings may be carried on by any other officer.             22. Where in any case any information for the recovery of any penalty incurred, or the condemnation of any goods, commodities, articles, or things forfeited, under any law or laws relating to the revenue of excise, shall by order of the commissioners of excise be exhibited before the commissioners of excise, or before any justice or justices of the peace, and the officer of excise by whom or in whose name such information shall be or shall have been exhibited shall die, or be removed or discharged, or at the time of hearing may be absent, such information shall not, by such death,, removal, or discharge, or by the absence of such officer, abate or be diminished, but all the proceedings on such information shall be continued and may be proceeded on by any other officer of excise in the name of the officer by whom the same shall have been exhibited; and the said commissioners of excise and the justices shall, on the day named and appointed in the summons to be issued in that behalf, proceed to hear and determine the matter of such information, and shall examine all such witnesses as shall be tendered to them for examination by any officer of excise in support of such information, notwithstanding such death, removal, or discharge, or the absence of the officer of excise by whom or in whose name such information shall be or shall have been exhibited; and all the proceedings on such information, and all proceedings for recovery of any penalty awarded thereon, or for the arrest and imprisonment of any defendant for nonpayment of such penalty, or for condemnation of any goods, commodities, articles, or things, shall be good, valid, and effectual.

Provisions as to appeal to quarter sessions against judgments given by justices of the peace on informations exhibited to them.                                                               23. If there shall not be twenty days between the time of any judgment being given by any justices of the peace on any information exhibited to them and the next general quarter sessions of the peace, and the party against whom such judgment shall be given shall appeal against the same, then such appeal may be to the quarter sessions next after the expiration of twenty days from the giving of such judgment; and any notice of appeal shall be given by any officer of excise who shall attend and conduct the proceedings on the part of the revenue of excise, notwithstanding such officer may not be the officer named in the information as informing or exhibiting the same; and it shall be lawful for any court of quarter sessions before whom any appeal shall be brought to adjourn the hearing thereof to the next quarter sessions, then to hear and finally to determine the same.

[S. 24 rep. 53 & 54 Vict. c. 21. s. 40.]
Personsliable to arrest under the laws of excise, not being detained at the time, or afterwards escaping, may be afterwards arrested by any excise officer.                                   25. If any person liable to be arrested and detained under any Act or Acts relating to the revenue of excise shall not be detained at the time when he shall be discovered committing the offence for which he is so liable, or after detention shall make his escape, any officer of excise may stop, arrest, and detain such person at any time afterwards, and carry him before any justice or justices of the peace, to be dealt with as if detained at the time of committing the offence.

[S. 26 rep. 37 & 38 Vict. c. 35. (S.L.R.) S. 27 rep. 53 & 54 Vict. c. 21. s. 40.]

Offences under the customs laws may be sued for by order of commissioners of excise, and in the name of officers of excise.                                                                   28. Any penalty or forfeiture incurred under any Act or Acts of Parliament relating to the revenue of customs may be sued for and recovered by order of the commissioners of excise, and in the name of an officer of excise, as well as by order of the commissioners of customs, and in the name of an officer of customs; and where any election or option is or shall be given by any such Act or Acts to the commissioners of customs, which of two penalties shall be sued for, such election or option may be exercised by the commissioners of excise, and may be averred in the information to have been made by such last-mentioned commissioners; and such averment shall be deemed and taken to be sufficient proof of such order and of such election or option, without any further evidence thereof.

Option as to which of two penalties shall be sued for.
[S. 29 rep. 53 & 54 Vict. c. 21. s. 40.]
Construction of terms in Acts of Parliament relative to the revenue of excise.                                                                                30. Whenever in this or any other Act relating to the revenue of excise the word or words, writing, wrote, or written, shall be used, the same shall include printing or printed, or partly written and partly printed; and when the singular number or masculine gender only shall be used, such word or words shall be construed to mean several persons as well as one, and females as well as males, and bodies corporate and politic as well as individuals, and several matters and things as well as one matter or thing, unless it be otherwise specially provided for, or there be something in the subject or context repugnant to such construction.

[Ss. 31, 32 rep. 37 & 38 Vict. c. 35. (S.L.R.)]
[1 Short title, “The Excise Management Act, 1834.” See Short Titles Act, 1892.]

[2 Rep. as to dealers in and retailers of wine, 5 & 6 Will. 4. c. 39. s. 3.]

[1 Short title, “The Excise Management Act, 1834.” See Short Titles Act, 1892.]


[13th December, 2022]
Be it enacted by the Oireachtas as follows:
Definitions
1. In this Act—
“Minister” means the Minister for Enterprise, Trade and Employment;
“Principal Act” means the Personal Injuries Assessment Board Act 2003 .

Change of name of Board
2. (1) The Personal Injuries Assessment Board, shall on and from such day as the Minister appoints by order be known, in the Irish language, as An Bord um Réiteach Díobhálacha Pearsanta and, in the English language, as the Personal Injuries Resolution Board.
(2) References in any enactment, statutory instrument or legal proceedings or any other document to the Personal Injuries Assessment Board shall, on and from such date as the Minister appoints under subsection (1) be read as references, in the Irish language, to An Bord um Réiteach Díobhálacha Pearsanta or, in the English language, to the Personal Injuries Resolution Board.

Amendment of section 11 of Principal Act
3. Section 11 of the Principal Act is amended—
(a) by the substitution of the following subsection for subsection (1):
“(1) A claimant—
(a) shall make an application under this section to the Board for an assessment to be made under section 20 of his or her relevant claim, and
(b) may apply for resolution of his or her relevant claim by way of mediation under Chapter 1A.”,
(b) in subsection (3), by the insertion of the following paragraph after paragraph (b):
“(ba) copies of any documentation concerning the identity of the claimant where such claimant does not have a personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005 ),”,
and
(c) by the insertion of the following subsection after subsection (3):
“(3A) Notwithstanding subsection (2) and any rules under section 46, an application under this section made on or after the commencement of section 3 (c) of the Personal Injuries Resolution Board Act 2022 shall not be an application for the purposes of section 50, unless it is signed by the claimant and includes confirmation of each of the following:
(a) the claimant’s name, date of birth, phone number, and the address at which he or she ordinarily resides;
(b) the claimant’s personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005 ) or, in any case where the claimant does not have a personal public service number, such other documentation concerning his or her identity as may be specified by rules under section 46;
(c) the name and address of the person or each of the persons who the claimant alleges in the application is or are liable to him or her in respect of the accident or incident concerned;
(d) the date and time on which it is alleged that the accident or incident the subject of the application occurred;
(e) a description of how and where it is alleged that the accident or incident the subject of the application occurred;
(f) a description of the personal injuries allegedly sustained by the claimant in the accident or incident the subject of the application;
(g) that the medical report enclosed with the application describes the personal injuries allegedly sustained by the claimant in the accident or incident the subject of the application.”.

Amendment of section 13 of Principal Act
4. Section 13 of the Principal Act is amended by the substitution of the following subsection for subsection (2):
“(2) The notice under subsection (1)(b) is a notice stating that the Board has received an application made under section 11 by the claimant and requesting the respondent to state to the Board in writing, within the period specified in the notice, whether he or she consents to—
(a) an assessment being made under section 20 of the claimant’s relevant claim,
(b) mediation of the relevant claim under Chapter 1A, where the claimant has applied for resolution of his or her relevant claim under that Chapter, or
(c) both an assessment referred to in paragraph (a) and mediation referred to in paragraph (b).”.

Amendment of section 14 of Principal Act
5. Section 14 of the Principal Act is amended by the substitution of the following subsection for subsection (1):
“(1) (a) If a respondent states in writing in response to a notice served under section 13(1)(b) within the period specified in the notice that he or she consents to mediation of the relevant claim under Chapter 1A, then the Board shall, subject to sections 17 and 18, arrange for mediation of that claim under Chapter 1A.

(b) If a respondent—
(i) states in writing in response to a notice served under section 13(1)(b) within the period specified in the notice that he or she does not consent to mediation of the relevant claim under Chapter 1A, or
(ii) fails to state in writing, in response to the notice, within the period specified in that notice, whether or not he or she consents to mediation under Chapter 1A,
then paragraph (c) shall apply.
(c) If a respondent—
(i) states in writing, in response to a notice served under section 13(1)(b), within the period specified in it, that he or she consents to an assessment being made under section 20 of the claimant’s relevant claim, or
(ii) fails to state in writing, in response to that notice, within the period specified in it, whether or not he or she does so consent,
then the Board shall, subject to sections 17 and 18, arrange for an assessment to be made under section 20 of that claim.”.

Making of statement referred to in section 14(1)(a) or 14(1)(c)(i) or omission to make statement referred to in section 14(1)(c)(ii) not an admission of liability
6. The Principal Act is amended by the substitution of the following section for section 16:
“16. Neither a statement referred to in subsection (1)(a) or (1)(c)(i) of section 14 nor a failure of the kind mentioned in subsection (1)(c)(ii) of that section shall constitute an admission of liability by the respondent concerned or be capable of being used in evidence against him or her in any proceedings or operate in any manner to prejudice any proceedings.”.

Amendment of section 17 of Principal Act
7. Section 17 of the Principal Act is amended—
(a) in subsection (1)—
(i) in paragraph (a), by the substitution of “section 14(1)(c)(i)” for “section 14(1)(a)”,
(ii) in paragraph (b) by the substitution of “section 14(1)(c)(ii)” for “section 14(1)(b)”,
(iii) in paragraph (ii), by the deletion of subparagraph (II), and
(iv) by the deletion of paragraph (iii),
(b) by the insertion of the following subsection after subsection (1):
“(1A) Despite the making by a respondent of a statement referred to in section 14(1)(a), the Board shall not be required to arrange for mediation under Chapter 1A of the relevant claim concerned (or, as appropriate, shall discontinue any such mediation which it has arranged) if any of paragraphs (i) to (ix) of subsection (1) applies in relation to the relevant claim concerned.”,
and
(c) in subsection (3), by the insertion of “or the carrying out of mediation under Chapter 1A” after “an assessment under section 20”.

Amendment of section 18 of Principal Act
8. Section 18 of the Principal Act is amended, in subsection (3), by the substitution of the following paragraphs for paragraphs (a) and (b):
“(a) not arrange for the making of an assessment of, or the carrying out of mediation in relation to, the relevant claim concerned, or
(b) if any step in the making of that assessment or carrying out of that mediation, or consequent on the making of that assessment or carrying out of that mediation, has already been taken, cause no further step to be taken in the making of that assessment or carrying out of that mediation or consequent on its making or carrying out,”.

Mediation
9. The Principal Act is amended, in Part 2, by the insertion of the following Chapter after Chapter 1:
“Chapter 1A
Mediation
Application and definitions
18A. (1) This Chapter applies to—
(a) a relevant claim in respect of which an application was, before the commencement of this section, made under section 11 where—
(i) an authorisation has not issued in respect of the relevant claim concerned, and
(ii) neither the claimant nor any of the respondents have—
(I) responded to a notice served in accordance with section 30, nor
(II) been deemed to have accepted or not accepted, as the case may be, an assessment in accordance with section 31,
and
(b) a relevant claim in respect of which an application was, on or after the commencement of this section, made under section 11.
(2) In this Chapter—
‘date of the completion of the mediation’ means—
(a) the date that the document referred to in section 18C(1)(b) is signed by each of the parties, or
(b) where the document is signed by the parties on different dates, the last of those dates;
‘mediation’ means a confidential, facilitative, and voluntary process in which parties to a relevant claim, with the assistance of a mediator, attempt to reach a mutually acceptable agreement to resolve the relevant claim;
‘mediator’ has the meaning assigned to it by section 18B(4).

Mediation process
18B. (1) Notwithstanding anything contained in this Part the Board may, where it considers it appropriate—
(a) invite the parties to consider mediation as a means of attempting to resolve the relevant claim, and
(b) provide the parties with information about the objectives and benefits of mediation in attempting to resolve the relevant claim.
(2) The objective of mediation, in relation to a relevant claim, is to have the claim resolved by agreement reached by the parties and the Board shall, in order to promote engagement in the mediation process, ensure that the objective is understood by each of the parties.
(3) Where each of the parties state that he or she consents to the relevant claim being the subject of mediation, the Board shall arrange for the claim to be the subject of mediation under this Chapter.
(4) Mediation of a relevant claim shall be made by—
(a) such employees of the Board for the time being assigned the performance of functions under this Chapter as the Board may direct, or
(b) such persons as may be appointed under section 18D,
each of whom, in this Chapter, shall be referred to as a ‘mediator’.

(5) A mediator shall—
(a) inquire fully into each relevant aspect of the relevant claim concerned,
(b) provide to, and receive from, each party such information as is appropriate, and
(c) generally make such suggestions to each party and take such other actions as he or she considers appropriate,
with a view to achieving the objective referred to in subsection (2).

(6) Participation in mediation by the parties is voluntary, and a party may—
(a) withdraw from mediation at any time prior to the date of completion of the mediation, and
(b) be accompanied to the mediation, and assisted by a person (including a legal advisor) who is not a party to the relevant claim.
(7) The Board may, prior to the date of completion of the mediation, where the mediator has failed to furnish his or her report within the period specified by rules under section 18F and where the Board considers it appropriate to do so, abandon an attempt to resolve a relevant claim by mediation.
(8) Where the Board abandons an attempt to resolve a claim by mediation under subsection (7), section 18C(6) shall apply.
(9) The Board shall not be required to arrange for mediation of a relevant claim where there are 2 or more respondents as respects the relevant claim and one or more of them—
(a) makes a statement in writing of the kind referred to in section 14(1)(b)(i), or
(b) is a respondent on whose part a failure of the kind referred to in section 14(1)(b)(ii) occurred in relation to the relevant claim.
(10) Subject to subsection (11), all communications (including oral statements) and all records and notes relating to a mediation including a report under section 18C shall be confidential and shall not be disclosed in relation to an assessment made under section 20 or any proceedings before a court or otherwise.
(11) Subsection (10) shall not apply to a communication or records or notes, or both, where disclosure—
(a) is necessary in order to implement or enforce a mediation settlement,
(b) is necessary to prevent physical or psychological injury to a party,
(c) is required by law,
(d) is necessary in the interests of preventing or revealing—
(i) the commission of a crime (including an attempt to commit a crime),
(ii) the concealment of a crime, or
(iii) a threat to a party,
or
(e) is sought or offered to prove or disprove a civil claim concerning the negligence or misconduct of the mediator occurring during the mediation or a complaint to a professional body concerning such negligence or misconduct.
(12) Evidence introduced into or used in mediation that is otherwise admissible or subject to discovery in proceedings shall not be or become inadmissible or protected by privilege in such proceedings solely because it was introduced into or used in mediation.

Mediation outcome and report
18C. (1) As soon as practicable after the mediation is completed, the mediator shall prepare a report containing the following namely:
(a) a statement of what matters, if any, relating to the dispute are agreed by the parties to be matters of fact;
(b) a summary in writing, signed by the parties, of the matter or matters, if any, whether they go in whole or part to resolving the dispute or not, agreed to by the parties; and
(c) relevant particulars in relation to the conduct of the mediation (including particulars in relation to the number and duration of sessions held by the mediator and the persons who participated in any such session or sessions), and a list of any documents submitted to the mediator (but without disclosing any of their contents).
(2) The mediator shall, after preparing a report under subsection (1), furnish a copy of it to the Board.
(3) Notwithstanding that, following a mediation, the parties have signed an agreement which resolves the dispute concerned, each of the parties may, not later than 10 days from the date of the completion of the mediation concerned, notify the mediator and the Board in writing that he or she no longer accepts the agreement and does not wish to be bound by it.
(4) Where—
(a) the report furnished to the Board under subsection (2) states that there is agreement between the parties and that the agreement resolves the relevant claim,
(b) a period of 10 days has elapsed from the date of the completion of the mediation, and
(c) in that period none of the parties to the agreement has informed the Board that he or she no longer accepts that agreement,
the Board shall proceed to issue an order to pay pursuant to section 38 to include provision for the monetary value, if any, which the respondent has agreed to pay to the claimant.

(5) Where an order to pay has issued in accordance with subsection (4) the Board shall not issue a document referred to in this Act as an ‘authorisation’.
(6) Where an attempt to resolve a relevant claim by mediation is unsuccessful (including where mediation has been abandoned under section 18B(7)), or if any of the parties responds within the period specified in subsection (3) by stating that he or she does not wish to be bound by the agreement, and—
(a) where the respondent has given consent under section 14(1)(c), and
(b) an assessment has not already been completed,
the Board shall refer the relevant claim for assessment under section 20.

(7) Notwithstanding subsection (6)—
(a) a claimant may withdraw an application in relation to the relevant claim under section 47(1),
(b) the Board may not arrange for the making of an assessment where the respondent has notified the Board of his or her intention not to accept an assessment under section 17(1)(b)(vii), or
(c) the Board may arrange for the making of an assessment under section 20 where the respondent notifies the Board of his or her consent to an assessment.

Appointment of mediators
18D. (1) The Board may from time to time appoint such and so many persons, not being members of staff of the Board, as it considers appropriate to carry out the mediation functions assigned to them by the Board.

(2) The Board may form a panel comprising the names of the persons who stand appointed under subsection (1).
(3) A person appointed under subsection (1) shall be appointed for such period as the Board may determine and, subject to subsection (4), his or her terms and conditions shall be such as the Board may determine from time to time.
(4) A person appointed under subsection (1) shall be paid such fees and expenses as the Board, with the consent of the Minister and the Minister for Public Expenditure and Reform, may determine from time to time.
(5) A person appointed under subsection (1) may, by notice in writing addressed to the Board, at any time resign from his or her appointment and his or her resignation shall take effect on the date on which the Board receives the notice, or the date stated in the notice, whichever is the later.
(6) The Board may for stated reasons revoke an appointment under subsection (1).
(7) Neither the Public Service Management (Recruitment and Appointments) Act 2004 nor the Civil Service Regulation Acts 1956 to 2005 shall apply to a person appointed under this section.

Provisions relating to mediators
18E. (1) In respect of a matter dealt with by him or her under this Chapter, a mediator shall—
(a) declare to the parties at the outset of dealing with the matter any potential conflict of interest of which he or she is aware or ought to reasonably be aware, and
(b) maintain the confidentiality of the proceedings concerned and shall not disclose any report prepared by him or her under section 18C otherwise than in accordance with that section.
(2) Where a declaration referred to in subsection (1)(a) is made to the parties then, unless each of the parties agree to the mediator continuing to deal with the matter, the Board shall appoint another mediator to deal with the matter.
(3) Where a mediator has, in respect of a relevant claim, participated in a mediation he or she shall not—
(a) be an assessor or a retained expert in respect of the relevant claim, or
(b) otherwise participate in the assessment of the relevant claim.
(4) Subject to any rules under section 18F, the manner in which a mediation is conducted shall be at the discretion of the mediator concerned but it shall be the duty of that mediator to ensure that the mediation is conducted without undue formality.

Power of the Board to make procedural rules relating to mediation
18F. (1) Subject to the provisions of this Chapter, the Board may make rules concerning the procedures to be followed under this Chapter.

(2) Without prejudice to the generality of subsection (1), rules under this section may—
(a) specify the period within which—
(i) a mediator shall be assigned to deal with a relevant claim referred to the Board,
(ii) a mediator shall furnish his or her report under section 18C to the Board,
(b) specify any other time periods that the Board considers appropriate for the purposes of this Chapter,
(c) subject to section 18B(10), specify how the confidentiality of the mediation process shall be maintained within the Board,
(d) subject to section 18E(3), specify by which means mediation under this Chapter and an assessment under section 20 shall be independent and separate from each other,
(e) specify that the Board may facilitate the mediation process to take place other than in person, including by way of telephone or other electronic means.”.

Amendment of section 19 of Principal Act
10. Section 19 of the Principal Act is amended by the substitution of “section 14(1)(c)” for “section 14(1)”.

Amendment of section 22 of Principal Act
11. Section 22 of the Principal Act is amended—
(a) by the substitution of the following subsection for subsection (1):
“(1) The Board, with the consent of the Minister may, and if directed by the Minister to do so shall, make regulations enabling the Board to impose the charges referred to in subsection (2) in respect of the dealing by the Board with an application under section 11 in relation to a relevant claim.”,
(b) in subsection (2)—
(i) in paragraph (b), by the substitution of “specified in those regulations,” for “specified in those regulations, and”, and
(ii) by the insertion of the following paragraph after paragraph (b):
“(ba) a charge, additional to that referred to in paragraph (b), on the respondent or, as the case may be, each of the respondents of an amount specified in those regulations for failure to pay within the period provided for by those regulations, and”,
and
(c) by the insertion of the following subsection after subsection (7):
“(7A) A respondent referred to in section 14(1) shall be liable to the Board for any and all charges incurred by the Board in respect of the respondent in relation to the relevant claim concerned pursuant to regulations made under this section.”.

Amendment of section 38 of Principal Act
12. Section 38 of the Principal Act is amended—
(a) in subsection (1), by the substitution of “an assessment or an agreement under section 18C(1)(b)” for “an assessment”, and
(b) in subsection (2)—
(i) in paragraph (a), by the substitution of “the Social Welfare Consolidation Act 2005 ,” for “the Social Welfare Consolidation Act 2005 , and”,
(ii) in paragraph (b)(ii), by the substitution of “those sections, and” for “those sections”, and
(iii) by the insertion of the following paragraph after paragraph (b):
“(c) to the Board, the amount of any outstanding charges payable to the Board by the respondent in accordance with regulations under section 22.”.

Amendment of section 49 of Principal Act
13. Section 49 of the Principal Act is amended—
(a) in subsection (3), by the substitution of “section 14(1)(c)(ii)” for “section 14(1)(b)”,
(b) by the insertion of the following subsection after subsection (6):
“(6A) Where a claimant who has consented under subsection (6), subsequently gives notice in writing to the Board of the withdrawal of his or her consent, it shall be the duty of the Board, as soon as may be after the date of the notice, to issue to the claimant a document that contains the statement and operates to have the effect mentioned in subsection (8).”,
and
(c) by the substitution of the following subsection for subsection (7):
“(7) A document referred to in subsection (6) or (6A) is also referred to in this Act as an ‘authorisation’.”.

Assessment of relevant claims where long term prognosis is awaited
14. The Principal Act is amended by the insertion of the following section after section 49—
“49A. (1) Without prejudice to section 49, and subject to subsection (5), where it appears to the Board having regard to—
(a) a report referred to in section 11(3)(c), or
(b) a medical examination under section 24(2),
that a long term prognosis in respect of the personal injury or injuries to which the relevant claim relates is unlikely to be available within the period referred to in section 49(2), the Board shall, by notice in writing served on the claimant and the respondent or respondents before the expiration of that period, inform each of them that it will not be possible or appropriate to make an assessment within that period.

(2) A notice under subsection (1) shall specify the period, which shall be determined by the Board, within which another medical examination (in this section referred to as a ‘further medical examination’) under section 24(2) shall be undertaken.
(3) Where a further medical examination has been completed and a long term prognosis has not been determined, the Board shall serve a notice in writing on the claimant and the respondent or each of the respondents stating that the long term prognosis has not been determined and requesting each of them to confirm in writing whether or not they consent to the Board continuing to deal with the matter.
(4) Where the claimant or any of the respondents has not consented to the Board continuing to deal with the matter under subsection (3), it shall be the duty of the Board to issue to the claimant a document that contains the statement and operates to have the effect mentioned in subsection (9).
(5) Where the period determined by the Board under subsection (2) is such that the Board determines that it would not be possible or appropriate to make the assessment within 2 years of the expiration of the period referred to in section 49(2), the Board shall by notice in writing served on the claimant and the respondent or respondents—
(a) inform each of them that it would not be possible or appropriate (as the case may be) to make an assessment within that period, and
(b) request each of them to confirm in writing whether or not they consent to the Board continuing to deal with the matter.
(6) Where the claimant or any of the respondents has not consented to the Board continuing to deal with the matter under subsection (5), it shall be the duty of the Board to issue to the claimant a document that contains the statement and operates to have the effect mentioned in subsection (9).
(7) Where a claimant or any of the respondents who has consented to the Board continuing to deal with the matter, subsequently gives notice in writing to the Board of the withdrawal of his or her consent, it shall be the duty of the Board, as soon as may be after the date of the notice, to issue to the claimant a document that contains the statement and operates to have the effect mentioned in subsection (9).
(8) A document referred to in subsection (4), (6) or (7) is also referred to in this Act as an ‘authorisation’.
(9) An authorisation under this section shall state that the claimant is authorised to, and operate to authorise the claimant to, bring proceedings in respect of his or her relevant claim.”.

Amendment of section 50 of Principal Act
15. Section 50 of the Principal Act is amended—
(a) in paragraph (a), by the substitution of “36, 49 or 49A” for “36 or 49”, and
(b) in paragraph (b), by the substitution of “36, 49 or 49A” for “36 or 49”.

Amendment of section 51A of Principal Act
16. (1) Section 51A of the Principal Act is amended—
(a) by the substitution of the following subsection for subsection (3):
“(3) Subject to subsections (6) and (7) and notwithstanding section 169 of the Legal Services Regulation Act 2015 , if, as respects a relevant claim to which this section applies, a claimant brings proceedings in accordance with this Act, no award of costs nor any other order providing for payment of costs may be made in favour of the claimant where the amount of damages (if any) awarded on foot of, or accepted in settlement of, those proceedings does not exceed the amount of the assessment referred to in subsection (2).”,
(b) by the insertion of the following subsection after subsection (3):
“(3A) (a) Subject to subsections (6) and (7), if, as respects a relevant claim to which this section applies, a claimant brings proceedings in accordance with this Act a respondent, as the defendant in the relevant proceedings, shall be deemed to have made an offer of tender of payment pursuant to rules of court on the relevant date equal to the amount of the assessment in relation to the relevant claim concerned.

(b) Where the court finds that the defendant was not in a position to pay a sum equal to the amount of the assessment on the relevant date the court may, by special cause shown and mentioned in the order, direct that paragraph (a) shall not apply.
(c) In this subsection—
‘relevant date’ means the date on which—
(i) the respondent made a statement in writing, in response to a notice under section 30, that he or she accepted the assessment, or
(ii) the respondent was deemed, by virtue of section 31, to have accepted the assessment.”,
(c) in subsection (4)—
(i) by the substitution of “In subsections (3) and (3A)” for “In subsection (3)”, and
(ii) in paragraph (a), by the substitution of “section 14(1)(c)(ii)” for “section 14(1)(b)”,
(d) in subsection (5), by the substitution of “Subsections (3) and (3A) apply” for “Subsection (3) applies”,
(e) in subsection (6), by the substitution of “Subsections (3) and (3A) do not apply” for “Subsection (3) does not apply”, and
(f) in subsection (7), by the substitution of “Subsections (3) and (3A) do not operate” for “Subsection (3) does not operate”.
(2) The amendments effected by subsection (1) shall not affect proceedings—
(a) in relation to which, before the commencement of this section, the claimant refused an assessment in response to a notice under section 30 of the Principal Act, or
(b) in relation to which the claimant was deemed, before the commencement of this section by virtue of section 31 of the Principal Act, not to have accepted an assessment.

Amendment of section 54 of Principal Act
17. Section 54 of the Principal Act is amended, in subsection (1), by the insertion of the following paragraphs after paragraph (a):
“(aa) to facilitate the resolution of relevant claims, within the meaning of Part 2, by mediation in accordance with Chapter 1A of that Part,
(ab) to collect and publish on its website information in relation to personal injury claims, including information concerning personal injury awards provided for in the personal injuries guidelines (within the meaning of section 2 of the Judicial Council Act 2019 ),
(ac) to conduct, or commission the conduct of, research, studies and analysis on such matters relating to the functions of the Board as the Board considers appropriate,
(ad) to collect and compile information for the purposes referred to in paragraph (ac), in such form and manner as the Board considers appropriate, and to publish any findings following the research, studies and analysis referred to in that paragraph as the Board considers appropriate,
(ae) to promote public awareness of, and conduct public information campaigns in relation to, the work of the Board,”.

Amendment of section 54A of Principal Act
18. Section 54A of the Principal Act is amended, in subsection (1), by the substitution of “paragraph (ab), (ac), (ad), (c), (d), or (e)” for “paragraph (c), (d) or (e)”.

Amendment of section 69 of Principal Act
19. Section 69 of the Principal Act is amended, in subsection (2)—
(a) in paragraph (c), by the substitution of “a member of staff of the Board,” for “a member of staff of the Board, and”, and
(b) by the insertion of the following paragraph after paragraph (c):
“(ca) a person appointed under section 18D, and”.
Amendment of section 73 of Principal Act
20. Section 73 of the Principal Act is amended by the insertion of the following subsection after subsection (3):
“(3A) Nothing in subsection (1) shall prevent the disclosure of information to any member of the Garda Síochána if that information, in the opinion of the Board, may relate to the commission of an offence.”.

Board shall provide information requested by Minister
21. The Principal Act is amended by the insertion, after section 73, of the following section:
“73A. (1) Subject to subsection (2) and section 73, the Board shall provide the Minister with such information as he or she may, from time to time, request in relation to the performance by the Board of its functions.

(2) The Board shall not be required to provide the Minister with information under subsection (1) if the provision of the information would, in the opinion of the Board, be likely to prejudice the Board in the performance of any of its functions.”.

Offences: false or misleading information
22. The Principal Act is amended by the insertion of the following section after section 80:
“80A. (1) A person who knowingly, or recklessly, provides the Board with information which is false or misleading in a material particular in connection with an application under section 11 is guilty of an offence.

(2) A person who knowingly, or recklessly, provides an assessor (within the meaning of section 20) with information which is false or misleading in a material particular in connection with a request under section 23 or 26 is guilty of an offence.”.

Review of amendments effected by this Act
23. (1) The Minister shall—
(a) not later than 18 months after the commencement of this section, commence a review of the operation of the amendments effected to the Principal Act by this Act, and
(b) not later than 12 months after the commencement of a review under paragraph (a), or on the completion of the review, whichever is the earlier, prepare a report, in writing, of the findings of the review and of the conclusions drawn from those findings and cause copies of the report to be laid before each House of the Oireachtas.
(2) In conducting a review under this section, the Minister shall consult with the Board and such other persons as the Minister considers appropriate for the purpose of the review.

Amendment of Freedom of Information Act 2014
24. The Freedom of Information Act 2014 is amended, in Part 1 of Schedule 1—
(a) in paragraph (am), by the substitution, in subparagraph (iv) of “any HBFI group entity,” for “any HBFI group entity.”, and
(b) by the insertion of the following paragraph after paragraph (am):
“(an) the Personal Injuries Resolution Board, insofar as it relates to records concerning mediation carried out by the Personal Injuries Resolution Board under Chapter 1A of Part 2 of the Personal Injuries Assessment Board Act 2003 .”.

Short title, commencement and collective citation
25. (1) This Act may be cited as the Personal Injuries Resolution Board Act 2022.
(2) This Act shall come into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for—
(a) different purposes or different provisions, and
(b) notwithstanding the generality of paragraph (a), the commencement of section 9 , insofar as that section relates to the insertion of Chapter 1A of the Principal Act, with reference to a different class or classes of civil action to which that Act applies.
(3) The Personal Injuries Assessment Board Acts 2003 to 2019 and this Act may be cited together as the Personal Injuries Resolution Board Acts 2003 to 2022.


[Preamble recites 4 & 5 Will. 4. c. 24; 20 & 21 Vict. c. 37.]

[S 1 (repealing 4 & 5 Will. 4. c. 24. ss. 10, 11, 14, 15, 17, 19, 24) rep. 38 & 39 Vict. c. 66. (S.L.R.)]

Ordinary rate of superannuation allowance.                                                                   2. Subject to the exceptions and provisions herein-after contained, the superannuation allowance to be granted after the commencement of this Act to persons who shall have served in an established capacity in the permanent Civil Service of the State, whether their remuneration be computed by day pay, weekly wages, or annual salary, and for whom provision shall not otherwise have been made by Act of Parliament, or who may not be specially excepted by the authority of Parliament, shall be as follows; (that is to say,)

To any person who shall have served ten years and upwards, and under eleven years, an annual allowance of ten sixtieths of the annual salary and emoluments of his office:
For eleven years, and under twelve years, an annual allowance of eleven sixtieths of such salary and emoluments:
And in like manner a further addition to the annual allowance of one sixtieth in respect of each additional year of such service, until the completion of a period of service of forty years, when the annual allowance of forty sixtieths may be granted; and no addition shall be made in respect of any service beyond forty years:
Provided always, that if any question should arise in any department of the public service as to the claim of any person or class of persons for superannuation under this clause, it shall be referred to the Treasury, whose decision shall be final.

This Act to apply to persons already in the Civil Service, but without prejudice to existing rights.         3. Nothing herein contained . . . shall prevent, restrict, or diminish any other superannuation allowance, pension, gratuity, or compensation which, if this Act had not been passed, might hereafter have been granted to any person who shall have entered the public service before the passing of this Act; but, except as aforesaid, the provisions herein-after contained shall apply as well to persons who have already entered the public service . . . as to those who may hereafter enter the public service.

Provision for computing amount of superannuation to persons holding professional and other special offices.  4. It shall be lawful for the Treasury from time to time, by any order or warrant, to declare that for the due and efficient discharge of the duties of any office or class of offices to be specified in such order or warrant, professional or other peculiar qualifications, not ordinarily to be acquired in the public service, are required, and that it is for the interest of the public that persons should be appointed thereto at an age exceeding that at which public service ordinarily begins; and by the same or any other order or warrant to direct that when any person now holding or who may hereafter be appointed to such office or any of such class of offices shall retire from the public service, a number of years not exceeding twenty, to be specified in the said order or warrant, shall, in computing the amount of superannuation allowance which may be granted to him under the foregoing section of this Act, be added to the number of years during which he may have actually served, and also to direct that in respect of such office or class of offices the period of service required to entitle the holders to superannuation may be a period less than ten years, to be specified in the order or warrant; and also to direct that, in respect of such office or class of offices, the holder may be entitled to superannuation, though he may not hold his appointment directly from the Crown, and may not have entered the service with a certificate from the Civil Service Commissioners: Provided always, that every crder or warrant made under this enactment shall be laid before Parliament.

[S. 5 rep. 50 & 51 Vict. c. 67. s. 14.]
Power to Treasury to grant gratuities in case of short service.                                              6. It shall be lawful for the Commissioners of the Treasury to grant to any person who, being the holder of an office in respect of which a superannuation allowance may be granted, is constrained, from infirmity of mind or body, to leave the public service before the completion of the period which would entitle him to a superannuation allowance, such sum of money by way of gratuity as the said Commissioners may think proper; but so as that no such gratuity shall exceed the amount of one month's pay for each year of service.

Power to Treasury to grant allowances on abolition of offices.                                               7. It shall be lawful for the Commissioners of the Treasury to grant to any person retiring or removed from the public service in consequence of the abolition of his office, or for the purpose of facilitating improvements in the organization of the department to which he belongs, by which greater efficiency and economy can be effected, such special annual allowance by way of compensation as on a full consideration of the circumstances of the case may seem to the said Commissioners to be a reasonable and just compensation for the loss of office; and if the compensation shall exceed the amount to which such person would have been entitled under the scale of superannuation provided by this Act if ten years were added to the number of years which he may have actually served, such allowance shall be granted by special minute, stating the special grounds for granting such allowance, which minute shall be laid before Parliament; and no such allowance shall exceed two thirds of the salary and emoluments of the office.

Condition of grant of full superannuations to public servants not heads of departments.                      8. It shall not be lawful for the Treasury to grant the full amount of superannuation allowance which can be granted under this Act to any person not being the head officer or one of the head officers of a department, unless upon production of a certificate (signed by the head officer of the department, or by two head officers, if there be more than one) that he has served with diligence and fidelity to the satisfaction of such head officer or officers; and in every case in which any superannuation allowance is granted after the refusal of such certificate, the minute granting it shall state such refusal and the grounds on which the allowance is granted.

Power to Treasury to grant allowances for special services;                                                  9. Provided, that it shall be lawful for the Commissioners of the Treasury to grant to any person any superannuation, compensation, gratuity, or other allowance of greater amount than the amount which might be awarded to him under the foregoing provisions, when special services rendered by such person, and requiring special reward, shall appear to them to justify such increase, but so that such allowance shall in no case exceed the salary and emoluments enjoyed by the grantee at the time of retirement; and the grounds of every such increase shall be stated in a minute of the Treasury, which shall be laid before Parliament; and it shall be lawful for the said Commissioners to grant to any person any such allowance of less amount than otherwise would have been awarded to him where his defaults or demerit in relation to the public service appear to them to justify such diminution.

and to reduce the amount for demerit in individual cases.
Evidence of infirmity in case of persons under sixty.                                                        10. It shall not be lawful to grant any superannuation allowance under the provisions of this Act to any person who shall be under sixty years unless, upon medical certificate to the satisfaction of the Treasury that he is incapable, from infirmity of mind or body, to discharge the duties of his situation, and that such infirmity is likely to be permanent.

Persons superannuated under sixty may be required to serve again.                                            11. Every person to whom a superannuation or compensation allowance shall have been granted before he shall have attained the age of sixty years shall, until he has attained that age, be liable to be called upon to fill, in any part of Her Majesty's dominions in which he shall before have served, any public office or situation under the Crown for which his previous public services may render him eligible; and if he shall decline, when called upon to do so, to take upon him such office or situation, or shall decline or neglect to execute the duties thereof satisfactorily, being in a competent state of health, he shall forfeit his right to the compensation or superannuation allowance which had been granted to him.

Persons to retain right to superannuation on transfer to other employment under the Crown.                   12. [Recital.] Every officer already or hereafter to be transferred from employment entitling him to superannuation allowance to public employment under the Crown not so entitling him shall be entitled, on his ultimate retirement from the public service, to the same allowance as if he had continued to hold the vacated appointment and at the same rate of salary as when the same was vacated, subject nevertheless to the conditions which would in that case have been applicable with respect to the grant of such allowance; provided that it shall be lawful for the Treasury, in the case of officers transferred to governorships and lieutenant-governorships of colonies, and other high offices abroad, conferred for a limited period, to grant such superannuation allowance to such officers on the expiration of such term of service without a renewal of public employment; but any officer to whom such grant is made while under the age of sixty years shall be subject to the same liability to be called upon to fill office under the Crown, as herein provided concerning other persons under that age to whom like allowances are granted.

Superannuations to governors of colonies, &c.
Orders, &c. within what time to be laid before Parliament.                                                   13. All orders, warrants, and minutes by this Act directed to be laid before Parliament shall be laid before both Houses of Parliament within fourteen days after the making thereof, if Parliament be sitting, and, if Parliament be not sitting, then within fourteen days after the next meeting thereof.

[S. 14 Vict. rep. 32 & 33 Vict. c. 60. s. 9.]
Acts in schedule to be construed as referring to this Act, &c. 4 & 5 Will. 4. c. 24.                         15. The several sections mentioned in the schedule hereto of the several Acts of Parliament, also therein mentioned, shall be construed as if this Act, instead of the Superannuation Act, 1834, had been referred to in the said sections; and such other enactments as refer to the scale of superannuation allowance established by the provisions hereby repealed of the Superannuation Act, 1834, shall be construed as if the scale established by this Act had been referred to.

Allowances to be paid free from taxes.                                                                       16. All superannuations, compensations, gratuities, and other allowances granted or hereafter under this Act to be granted shall be paid to the persons entitled to receive the same without any abatement or deduction in respect of any taxes or duties whatever at present existing, except the tax upon property or income.

Who to be deemed civil servants.                                                                             17. For the purposes of this Act, no person hereafter to be appointed shall be deemed to have served in the permanent Civil Service of the State unless such person holds his appointment directly from the Crown, or has been admitted into the Civil Service with a certificate from the Civil Service Commissioners; nor shall any person, already appointed to any office, be held to have served in the permanent Civil Service as aforesaid, unless such person belong to a class which is already entitled to superannuation allowance, or to a class in which, if he had been appointed thereto subsequently to the passing of this Act, he would, as holding his appointment directly from the Crown, or as having been admitted into the Civil Service with such certificate as aforesaid, have become entitled to such allowance; and no person shall be entitled to any superannuation allowance under this Act, unless his salary or remuneration has been provided out of the Consolidated Fund of the United Kingdom of Great Britain and Ireland, or out of monies voted by Parliament.

Construction. 4 & 5 Will. 4. c. 24.                                                                          18. So much of the Superannuation Act, 1834, as is now in force and not hereby repealed, and this Act, shall be construed together as one Act.

Short title.                                                                                19. It shall be sufficient, in citing this Act, to use the expression “The Superannuation Act, 1859.”

Schedule A.
Sect. 15.
5 & 6 W. 4. c. 42. s. 1. . . . 8 & 9 Vict. c. 100. ss. 5. 10. . . . 19 & 20 Vict. c. 110. s. 9.

[1Short title, “The Superannuation Act, 1859.” See s. 19.]


[Preamble recites 55 Geo. 3. c. 184; 5 & 6 Vict. c. 82; 8 & 9 Vict. c. 2.]

Duty on appraisers licences.                                                                    [1.] . . . there shall be granted, raised, levied, collected, and paid, in Great Britain and Ireland respectively, unto and for the use of her Majesty, the duty of two pounds,
for and in respect of a licence to use and exercise the calling or occupation of an appraiser, to be taken out yearly by every person (except a licensed auctioneer) who shall exercise the said calling or occupation of an appraiser, or who, for or in expectation of any gain, fee, or reward, shall make any appraisement or valuation chargeable by law with any stamp duty.

[Ss. 2, 3 rep. 33 & 34 Vict. c. 99.]
Certain gifts by will or testamentary instrument to be deemed legacies under Legacy Duty Acts.  4. [Recital] Every gift by any will or testamentary instrument of any person, which by virtue of any such will or testamentary instrument is or shall be payable or shall have effect or be satisfied out of the personal or moveable estate or effects of such person or out of any personal or moveable estate or effects which such person hath had or shall have had power to dispose of, or which gift is or shall be payable or shall have effect or be satisfied out of or is or shall be charged or rendered a burden upon the real or heritable estate of such person, or any real or heritable estate, or the rents or profits thereof, which such person hath had or shall have had any right or power to charge, burden, or affect with the payment of money, or out of or upon any monies to arise by the sale, burden, mortgage, or other disposition of any such real or heritable estate, or any part thereof, whether such gift shall be by way of annuity or in any other form, and also every gift which shall have effect as a donation mortis causâ, shall be deemed a legacy within the true intent and meaning of all the several Acts granting or relating to duties on legacies in Great Britain and Ireland respectively and shall be subject and liable to the said duties accordingly Provided always, that no sum of money which by any marriage settlement is or shall be subjected to any limited power o: appointment to or for the benefit of any person or person therein specially named or described as the object or objects о such power, or to or for the benefit of the issue of any such person or persons, shall be liable to the said duties on legacies under the will in which such sum is or shall be appointed о apportioned in exercise of such limited power.

Exemption of sums appointed by will in exercise of power given by marriage settlement.

Recovery of penalties under last-recited Act,                                                   5. [Recital of 7 & 8 Vict c. 32.] All pecuniary penalties imposed by or incurred under the said last-recited Act may be sued or prosecuted for and recovered, for the use of Her Majesty, in the name of her Majesty’s attorney general or solicitor general, or of any person authorized to sue or prosecute for the same by writing under the hands of the commissioners of stamps and taxes, or in the name of any officer of stamp duties, by action or information, in the Court of Exchequer at Westminster, in such and the same manner as any penalties imposed by any of the laws now in force relating to the duties under the management of the said commissioners; and it shall be lawful in all cases for the said commissioners, either before or after any proceedings commenced for recovery of any such penalty, to mitigate, or compound any such penalty as they shall think fit, and to stay any such proceedings after the same shall have been commenced, and whether judgment may have been obtained for such penalty or not, on payment of part only of any such penalty, with or without costs, or on payment only of the costs incurred in such proceedings, or of any part thereof, or on such other terms as such commissioners shall judge reasonable: Provided always, that all pecuniary penalties imposed by or incurred under the said last-recited Act, by whom or in whose name so ever the same shall be sued or prosecuted for or recovered, shall go and be applied to the use of her Majesty, and shall be deemed to be and shall be accounted for as part of her Majesty’s revenue arising from stamp duties, any thing in any Act contained, or any law or usage, to the contrary in anywise notwithstanding: Provided always, that it shall be lawful for the said commissioners, at their discretion, to give all or any part of such penalties as rewards to any person or persons who shall have detected the offenders, or given information which may have led to their prosecution and conviction.

Penalties may be mitigated or compounded.
Application of penalties.
[S. 6 rep. 38 & 39 Vict. c. 66. (S.L.R.)]


[Preamble recites 7 & 8 Vict. c. 85.]
Power to Treasury to call for accounts of any railway company in Ireland.                                             1. It shall be lawful for the Commissioners of Her Majesty's Treasury to direct any railway company in Ireland to furnish to them, on such day as they shall appoint, a full and true account of all monies received and paid during a period of three years previous to the date of the last half-yearly account of such company on account of such railway or of any undertaking connected therewith (distinguishing, if the said railway shall be a branch railway or one worked in common with other railways, the receipts, and giving an estimate of the expenses, on account of the said railway, from those on account of the trunk line or other railways,) by the directors of the company to whom such railway belongs or by whom the same may be worked; and also an account of the assets and liabilities of such company, at such time or times during the said period as the said Commissioners shall specify; and such accounts shall be duly audited and certified under the hands of two or more of the directors of such company.

Power to Treasury to appoint persons to inspect accounts, &c. of railway companies in Ireland, and examine railways.  2. It shall be lawful for the Treasury, if and when they shall think fit, to appoint any proper person or persons for all or any of the purposes following; that is to say,
Powers of persons so appointed.
To inspect the accounts and books of any railway company in Ireland during the period of three years previous to the date of the last half-yearly account of such company ;
To examine the railway, stations, works, buildings, engines, carriages, and other property, of whatsoever kind, belonging to any railway company in Ireland ;
And any person so appointed may at all reasonable times, upon producing his authority, if required, inspect the books, accounts, and vouchers, and other documents of such company, at the principal place of business of such company, and may take copies or extracts therefrom, and enter upon and examine the railway or railways, and the stations, works, and buildings belonging to such company, and may inspect the engines and carriages and other property, of whatever kind, belonging to such company; and every such person may call for the production of any books, accounts, vouchers, or documents in the possession or power of such company which he may think necessary for the purpose of determining any question or questions connected with the inspection or examination which he is authorized to make, and may examine any person touching any matters connected therewith on oath, and may administer the oaths necessary for that purpose.