[25 th December, 2014]
Be it enacted by the Oireachtas as follows:
Definitions
1. In this Act—
“Act of 2002” means Road Traffic Act 2002 ;
“Act of 2014” means Road Traffic Act 2014 ;
“entry”, “penalty point” and “penalty point offence” each has the same meaning as it has in the Act of 2002;
“Minister” means Minister for Transport, Tourism and Sport.

Amendment of Act of 2002 — endorsement of penalty points
2. (1) Section 2 of the Act of 2002 is amended by substituting for subsection (1) the following:
“(1) Where a person makes a payment under section 103 (inserted by section 11) of the Principal Act or under section 37 or 44 of the Road Traffic Act 2010 in respect of an alleged penalty point offence (other than such an offence specified at reference number 2A, 3, 8, 9, 10, 12, 14 or 19 in column (2) of Part 1 of the First Schedule), the number of penalty points specified in column (4) of that Schedule opposite the mention of the offence in the said column (2), standing so specified on the day of the commission of the alleged offence, shall, subject to and in accordance with the provisions of this Act, be endorsed on the entry relating to the person in respect of the alleged offence.”.

(2) Section 2(2) of the Act of 2002 is amended by inserting “, standing so specified on the day of the commission of the alleged offence,” after “of that Schedule”.
(3) Part 1 (as amended by section 10(a) of the Act of 2014) of the First Schedule to the Act of 2002 is amended in column (2) at reference number 2 by substituting “section 18(2) ” for “section 18”.
(4) Part 8 (inserted by section 16 (2)(e) of the Road Traffic Act 2006 ) of the First Schedule to the Act of 2002 is deleted.

Endorsement of certain penalty points
3. (1) Notwithstanding Article 3 of the Road Traffic Act 2014 (Certain Provisions) (Commencement) Order 2014 ( S.I. No. 147 of 2014 ), section 8(b)(i) of the Act of 2014 is deemed never to have come into operation.
(2) Section 8(b) of the Act of 2014 is amended by deleting subparagraph (i).
(3) Where, at any time during the period from 1 August 2014 until the passing of this Act, a payment was made by a person under section 103 (inserted by section 11 of the Act of 2002) of the Road Traffic Act 1961 in respect of an alleged penalty point offence (other than such an offence specified at reference number 2A, 3, 8, 9, 10, 12, 14 or 19 in column (2) of Part 1 of the First Schedule to the Act of 2002) and if, upon the making of that payment to a member of the Garda Síochána or a person appointed under the said section 103, the Commissioner of the Garda Síochána or a person appointed under the said section 103 caused the Minister to be notified of the payment but no penalty points were caused to be endorsed on the entry relating to the person in respect of that alleged offence, the Minister shall, as soon as may be after the passing of this Act (subject to and in accordance with the provisions of the Act of 2002, other than section 2(5) ) cause to be endorsed on the entry relating to the person, the number of penalty points specified in column (4) of that Schedule opposite the mention of the offence in the said column (2), standing so specified on the day of the commission of the alleged offence, in respect of that offence, and such endorsement is deemed to be an endorsement pursuant to section 2(5) of the Act of 2002.
(4) If this section would, but for this subsection, conflict with a constitutional right of any person, the operation of this section shall be subject to such limitation as is necessary to secure that it does not so conflict but shall otherwise be of full force and effect.

Short title and collective citation
4. (1) This Act may be cited as the Road Traffic (No. 2) Act 2014.
(2) The collective citation “the Road Traffic Acts 1961 to 2014” includes this Act.


[Preamble.]
Short title.                                                               1. This Act may be cited as the National Debt Act, 1881.

Conversion of Exchequer bonds into permanent annuities with sinking fund.  2. (1.) The Treasury may pay off any Exchequer bonds held at the passing of this Act by the National Debt Commissioners on account of Trustee and Post Office Savings Banks, not exceeding in the whole seven million seven hundred and fifty thousand pounds by the creation as from the day on which each such bond falls due, of perpetual annuities of equivalent capital value, and the day on which each such bond falls due shall be for the purposes of this Act the date of the creation of such annuities.

. . . . . . . .
(3.) The perpetual annuities created under this section shall be charged on the Consolidated Fund
Supplemental provisions as to creation of annuities.                       3. . . . . . . .

33 & 34 Vict. c. 71.
(4.) The perpetual annuities created in pursuance of this Act shall be consolidated with other perpetual annuities of the same description and payable at the same date, and shall be transferable in the books of the Bank of England in like manner as the annuities with which they are consolidated, and shall be subject to the enactments relating to those annuities so far as is consistent with the tenour of those enactments; but nothing in this section shall make section sixty-nine of the National Debt Act, 1870, apply to any annuities created in pursuance of this Act.

[S. 4 rep. 50 & 51 Vict. c. 16. s. 20.]
Declaration as to 43 & 44 Vict. c. 36. s. 1.                               5. Whereas in pursuance of the Savings Banks Act, 1880, a terminable annuity is directed to be inscribed in the books of the Bank of England for the National Debt Commissioners on account of trustee savings banks, for the purpose of paying off the deficiency therein mentioned, and doubts have arisen with respect to the interest on securities in which such annuity is to be invested, and it is expedient to remove such doubts: Be it therefore enacted that—
During the currency of the said annuity, the interest arising from any securities in which the money received in respect of the said annuity, or of any investment of the said annuity is invested, shall for the purpose of the annual account required to be made up by the National Debt Commissioners of the interest arising from securities in their hands be treated as capital and not as interest.

Definitions.                                                               6. In this Act, unless the context otherwise requires—
The expression “perpetual annuities” means three and a half per cent. bank annuities, three per cent. consolidated bank annuities, three per cent, reduced bank annuities, new three per cent. bank annuities, or two and a half per cent. bank annuities.


[Preamble recites 23 & 24 Vict. c. 152; 24 & 25 Vict. c. 102.]

Tramways may be worked by mechanical power.     1. Notwithstanding anything contained in the Tramways (Ireland) Act, 1860, the grand jury of any county may approve of any application for authority to make and maintain a tramway to be worked by a locomotive engine or other mechanical power, and the Lord Lieutenant may make an Order in Council authorizing the making and maintaining of such tramway, subject to such conditions and restrictions as the grand jury or the Lord Lieutenant respectively may think fit to make with respect to the speed at which any train upon such tramway should be moved, or the nature of the traffic to be conveyed on such tramways. The term “grand jury of any county” in this section shall include all and any of the parties or persons mentioned in section thirty-eight of the Tramways Act, 1860, and thereby declared in the cases therein mentioned to be in the place of the grand jury, and having and being subject to all the like rights, powers, and duties.

23 & 24 Vict. c. 152.
Formation and inspection of tramway.            2. Every tramway which is hereafter authorized under the authority of this Act, or of the Acts to be read together with this Act, shall be laid and maintained in such manner that the uppermost surface of the rail shall be on a level with the surface of any road along or across which the same shall be laid, and no tramway to be worked by a locomotive engine or other mechanical power shall be opened for public traffic until the same has been inspected and certified to be fit for such traffic by an engineer to be appointed for such purpose by the Board of Trade; and the Regulation of Railways Acts, 1840–1871, so far as circumstances will admit, and subject to the provisions of this Act, shall apply to every tramway to be worked by a locomotive engine or other mechanical power as if such tramway were a railway; and in the construction of the said Act for the purposes of this Act the term “company” in the said Acts shall include the owner of any such tramway.

3 & 4 Vict. c. 97. &c.
Locomotives on tramways.                        3. Every locomotive propelled by steam on any tramway in Ireland under the authority of this Act shall be worked according to the following rules and regulations; viz.,
1. The whistle of such locomotive shall not be sounded for any purpose whatever; nor shall the cylinder taps be opened within sight of any person riding, driving, leading, or in charge of a horse upon the road; nor shall the steam be allowed to attain a pressure such as to exceed the limit fixed by the safety-valve, so that no steam shall blow off when the locomotive is upon the tramway:
2. Every person in charge of such locomotive shall provide two efficient lights, to be affixed conspicuously one at each side on the front of the same, between the hours of one hour after sunset and one hour before sunrise.

In the event of a non-compliance with any of the provisions of this section, the owner or owners of the locomotives shall, on summary conviction thereof before two justices, be liable to a penalty not exceeding ten pounds.

Restraint on speed of locomotives on tramways.  4. It shall not be lawful to drive any such locomotive along any such tramway at a greater speed than six miles an hour, or through any city, town, or village at a greater speed than three miles an hour; and any person acting contrary thereto shall for every such offence, on summary conviction thereof, forfeit any sum not exceeding ten pounds.

Construction.                                   5. The Tramways (Ireland) Act, 1860, and the Tramways (Ireland) Amendment Act, 1861, as amended by this Act, and this Act shall be read together as one Act.

23 & 24 Vict. c. 152.
24 & 25 Vict. c. 102.
[1 Short title, “The Tramways (Ireland) Amendment Act, 1871.” See 59 & 60 Vict. c. 14.]


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 hereinafter 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.
Continuation of customs duties imposed under 5 & 6 Geo. 5. c. 89.                                1. The following duties of customs, imposed by Part 1. of the Finance (No. 2) Act, 1915 , shall, subject as hereinafter provided, continue to be charged, levied, and paid, in the case of the new import duties until the first day of May nineteen hundred and twenty, and in the case of any other duties until the first day of August nineteen hundred and twenty, that is to say:—
Duty.                             Section of Act.
Increased duty on tea -           -                -  -  -  1
Additional duties on dried fruit  -                -  -  -  8
Additional duty on motor spirit   -                -  -  -  10 (1)

New import duties - -             -                -  -  -  12
Continuation of increased medicine duties.                                                       2. The additional duties of excise imposed by section eleven of the Finance (No. 2) Act, 1915 , upon medicine liable to duty shall continue to be charged, levied and paid until the first day of August nineteen hundred and twenty.

Increased customs duties on beer.                                                                3.—(1) In lieu of the duties of customs payable on spirits imported into Great Britain or Ireland, there shall, as from the first day of May nineteen hundred and nineteen, be charged, levied and paid, subject as hereinafter provided, the duties specified in Part I. of the First Schedule to this ACt, together with the additional duties specified in Part II. of that Schedule.

(2) In lieu of the excise duty payable for every gallon computed at proof of spirits distilledin Great Britain or Ireland there shall, as from the first day of May nineteen hundred and nineteen, be charged, levied and paid an excise duty of two pounds and ten shillings,together with the additional duties specified in Part III. of the First Schedule to this Act.

And so in proportion for any less quantity.
Increased customs duties on beer.                                                                4.—(1) In lieu of the duties of customs payable on beer of the descriptions called or similar to mum, spruce or black beer, or Berlin white beer, or other preparations, whether fermented or not fermented, of a similar character imported into Great Britain or Ireland, there shall, as from the first day of May nineteen hundred and nineteen, be charged, levied and paid the following duties (that is to say):—
£ s. d.
For every thirty-six gallons of beer where the worts thereof are, or were before fermentation, of a specific gravity—
Not Exceeding one thousand two hundred and fifteen degrees - - -                                                       14 2 0
Exceeding one thousand two hundred and fifteen degrees - - - -                                                         16 10 5
(2) In lieu of the duties of customs payable on every description of beer other than that specified inthe preceding subsection imported into Great Britain or Ireland there shall, as from the first day of May nineteen hundred and nineteen, be charged, levied and paid the following duty (that is to say):—
£ 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 -  3 10 6
(3) In lieu of the customs drawback now payable thee shall be allowed and paid on the exportation, shipment for use as stores, or removal to the Isle of Man of beer imported into Great Britain or Ireland, on which it is shown that the increased customs duty charged by this Act has been paid, a drawback calculated according to the original gravity thereof (that is to say):—
£ s. d.
For every thirty-six gallons of an original gravity of one thousand and fifty-five degrees the drawback of - - - - -  3 10 3
(4) In the case of beer which is of a gravity different from the gravity aforesaid, the duty or the drawback, as the case may be, shall be varied proportionately.

Increased excise duty on beer.                                                                   5. In lieu of the dutyof excise payable in respect of beer brewed in Great Britain or Ireland there shall, as from the first day of May nineteen hundred and nineteen, be charged, levied and paid—
£ s. d.
For every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees the duty of - - - - -  3 10 0
and in lieu of the drawback of excise payable in respect of beer exported from Great Britain or Ireland, as merchandise or for use as ship's stores, there shall be allowed and paid in respect of beer on which it is shown that the increased excise duty charged by this Act has been paid a drawback calculated according to the original gravity thereof (that is to say):—
£ s. d.
For every thirty-six gallons of beer of an original gravity of one thousand and fifty-five degrees the drawback of - - - -  3 10 3
and so, as to both duty and drawback, in proportion for any difference in quantityor gravity.

Increase in duty on private brewers licences.                                                    6.—(1) In lieu of the existing duties upon licences to be taken out annually by brewers of beer other than brewers for sale there shall, on and after the first day of October nineteen hundred and nineteen, be charged, levied and paid the following duties of excise (that is to say):—
£ s. d.
If the beer brewed by the brewer is chargeable with duty - - - - -                                                                 0 4 0
If the beer brewed by the brewer is not chargeable with duty, then—
(a) where the brewer is the occupier of a house of an annual value exceeding ten pounds, but not exceeding fifteen pounds - - - -  2 10 0
(b) where the brewer is the occupier of a house of an annual value of ten pounds or less - - - -                                   1 5 0
Provided that, where the brewer is the occupier of a house of an annual value of eight pounds or less, he may between the thirtieth day of April and the thirty-first day of Augst in any year obtain without payment of duty a licence to brew a quantity not exceeding two bushels of malt, or the equivalent thereof, for his own use in the course of his employment on harvest work.

(2) If the annual value of the house occupied by a brewer of beer other than a brewer for sale does not exceed ten pounds, duty shall not be charged on beer brewed by him, and if the annual value of the house occupied by him exceeds ten pounds and does not exceed fifteen pounds, duty shall not be charged upon beer brewed by him provided that he brews solely for his own domestic use.

Alteration of entertainment duty.                                                                7. On and after the first day of October nineteen hundred and nineteen, section one of the Finance (New Duties) Act, 1916, as amended by section three of the Finance Act, 1917, and section eleven of the Finance Act, 1918, shall have effect as if for the words—
6 & 7 Geo. 5. c. 11.
7 & 8 Geo. 5. c. 31.
8 & 9 Geo. 5. c. 15.
“ exceeds 4d. and does not exceed 7d.  -  - twopence”
there were substituted the words—
“ exceeds 4d. and does not exceed 4½d  -  - one penny and a halfpenny.

” 4½d.”” 7d.                           -  - twopence.”
Imperial preference.                                                                             8.—(1) With a view to conferring a preference in the case of Empire products, the duties of customs onthe goods specified in the Second Schedule to this Act shall, on and after the dates provided for in that schedule, be charged at the reduced rates (hereinafter referred to as “preferencial rates”) shown in the second column of that schedule, where the goods are shown to the satisfaction of the Commissioners of Customs and Excise to have been consigned from and grown, produced or manufactured in the British Empire.

For the purposes of this section—
“The British Empire” means any of His Majesty's dominions outside Great Britain and Ireland, and any territories under His Majesty's protection, and includes India:
Provided that, where any territory becomes a territory under His Majesty's protection, or is a territory in respect of which a mandate of the League of Nations is exercised by the Government of any part of His Majesty's dominions, His Majesty may by Order in Council direct that that territory shall be included within the definition of the British Empire for the purposes of this section, and this section shall have effect accordingly.

Goods shall not be deemed to have been manufactured in the British Empire as aforesaid unless such proportion of their value as is prescribed by regulations made by the Board of Tradeis the result of labour within the British Empire.

(2) Where the Board of Tradeis satisfied as respects any class of goods to which the preferential rates apply that those articles are to a considerable extent manufactured in the British Empire from material which is not wholly grown or produced in the Empire, the Board may by order direct that the preferential rate shall be charged only in respect of such proportion of those goods as corresponds to the proportion of dutiable material used in their manufacture which is shown to have been grown or produced in the Empire.
(3) Where goods are manufactured in a bonded factory in Great Britain or Ireland from dutiable material shown to the satisfaction of the Commissioners of Customs and Excise to have been consigned from and grown or produced in the British Empire,the duty on the manufactured goods shall, to the extent to which they are shown to have been manufactured out of such material, be charged at the preferential rate.
(4) Any Order in Council or regulations made under this section shall be laid before each House of Parliament forthwith, and, if an Address is presented to His Majesty by either House of Parliament within the next subsequent twenty-one days on which that House has sat next after the Order or the regulations are laid before it, praying that the Order or regulations may be annulled, His Majesty in Council may annul the Order or regulations, and the order or regulations shall thenceforth be void, but without prejudice to the validity of anything previously done thereunder.

Reduced excise duties.                                                                           9. On and after the first day of September nineteen hundred and nineteen the following excise duties shall be reduced by one-sixth, that is to say, the excise duties payable on tobacco, sugar, molasses, glucose,, saccharin and chicory.

Modifications of drawbacks.                                                                      10. Where the dutyof customs or excise on any chicory, coffee, tobacco or molasses, or in respect of the material from which any molasses is produced, is payable under this Act at a reduced rate, any drawback or allowance payable in respect thereof shall be reduced to an amount bearing to such drawback or allowance the same proportion as the rate payable under this Act bears to the full rate or the former rate (as the case may be).

Spirits used in medical preparations or for scientific purposes.                                 11. Sections four of the Finance Act, 1918 (which provides for the reduction and allowance of duty in respect of spirits used in medical preparations or for scientific purposes), shall apply to the duties on spirits imposed by this Act as it applies to duties on spirits imposed by that Act as though it were herein set out and expressly made applicable thereto, with the substitution for the sums specified in that section as the amount of reduction of duty or repayment of duty of such sums as will reduce the amount of duty payable under this Act to the amount of duty which was payable immediately before the increase of duties on spirits provided for by the Finance Act, 1918.

Repeal of excise duties on motor spirit and motor spirit licence duties.                         12.—(1) As from the first day of May nineteen hundred and nineteen, the excise duties pon motor spirit made in Great Britain or Ireland, and on the licence to be taken out annually by a manufacturer of motor spirit, shall cease to be chargeable.

6 & 7 Geo. 5. c. 24.
(2) As from the seventeenth day of May nineteen hundred and nineteen, sections fifteen and sixteen of the Finance Act, 1916, which relate to motor spirit licence duty shall cease to have effect.

Nothing in this subsection shall affect the right of any person to obtain a repayment of duty under the said section fifteen, if he claims repayment before the seventeenth day of August nineteen hundred and nineteen.

Restriction on delivery of goods from bonds.                                                     13. The powers of the Treasury under section fifteen of the Finance (No. 2) Act, 1915 (which relates tothe restriction on the delivery of goods from bond), shall be exerciseable without any limit of time, and accordingly in that section the words “During the continuance of the present war and for a period of twelve months thereafter” shall cease to have effect.

Part II.
Income Tax.
Income tax for 1919–20.                                                                          14.—(1) Income tax for the year 1919–20 shall be charged at the rate of six shillings, and the rates of super-tax for the purposes of section four of the Income Tax Act, 1918, and the rates of tax for the purposes of sections fourteen and fifteen of that Act (which relate respectively to relief in respect of earned income where the income does not exceed two thousand five hundred pounds, and relief in respect of unearned income where the income does not exceed two thousand pounds), shall be the same for that year as for the year 1918–19.

8 & 9 Geo. 5. c. 40.
32 & 33 Vict. c. 67.
(2) The annual value of any property which has been adopted for the purpose either of income tax under Schedules A. and B., or of inhabited house duty, for the year 1918–19, shall be taken as the annual value of that property for the same purpose for the year 1919–20; provided that this subsection—
(a) So far as respects the duty on inhabited houses in Scotland, shall be construed by reference to a year of assessment ending on the twenty-fourth day of May instead of on the fifth day of April; and
(b) shall not apply to lands, tenements, and hereditaments in the administrative county of London with respect to which the valuation list under the Valuation (Metropolise) Act, 1869, is, by that Act, made conclusive for the purposes of income tax and inhabited house duty.

Continuation of relief.                                                                          15. The following sections of the Income Tax Act, 1918, are hereby continued in force as respects the year 1919–20, that is to say:—
Section of Act  Subject Matter.
42              Reduced rates of tax and other relief applicable to the service pay of sailors, soldiers and other.

43              Relief in respect of diminution of profits or gains due to the war.

44              Relief where income of year falls short of assessed income by more than ten per cent.

50              Provision for postponement of payment of super-tax where income has diminished.

55              Relief in respect of colonial income tax.
Exemption in respect of wounds and disability pensions.                                          16.—(1) Income from wounds and disability pensions to which this section applies shall be exempt from income tax (including super-tax) and shall not be reckoned in computing income for any of the purposes of the Income Tax Acts, for the year 1918–19, or any succeeding year of assessment.

4 & 5 Geo. 5. c. 30.
5 Geo. 5. c. 18.
5 Geo. 5. c. 24.
(2) The section applies to—
(a) wounds pensions granted to members of the naval, military, or air forces of the Crown;
(b) retired pay of disabled officers granted on account of medical unfitness attributable to or aggravated by naval, military or air-force service;
(c) disablement or disability pensions granted to members, other than commissioned officers, of the naval, military, or air forces of the Crown on account of medical unfitness attributable to or aggravated by naval, military or air-force service;
(d) disablement pensions granted to persons who have been employed in thenursing services of any of the naval, military, or air forces of the Crown on account of medical unfitness attributable to or aggravated by naval, military or air-force service;
(e) injury and disablement pensions payable under any scheme made under the Injuries in War (Compensation) Act, 1914, the Injuries in War Compensation Act, 1914 (Session 2), and the Injuries in War (Compensation) Act, 1915, or under any War Risks Compensation Scheme for the Mercantile Marine:
Provided that, where the amount of any retired pay or pension to which this section applies is not solely attributable to disablement or disability, the relief conferred by this section shall extend only to such part as is certified by the Minister of Pensions, after consultation with the approprite Government Department, to be attributable to disablement or disability.

(3) If any person has paid income tax or super-tax of an amount exceeding that which he would have been liable to pay if this section had been in force, he shall, on proof of the facts to the satisfaction of the Commissioners having jurisdiction in the matter, be entitled to repayment of the excess.

Exemption in respect of certain war gratuities.                                                  17.—(1) War gratuities to which this section applies shall be exempt and shall be deemed to have been exempt since the fourth day of August nineteen hundred and fourteen, from income tax (including super-tax), and shall not be reckoned in computing income for any of the purposes of the Income Tax Acts.

(2) This section applies to gratuities paid in respect of service in connection with the present war to members of any of the naval, military, or air forces of the crown, or to persons who have been employed in the nursing services of any of those forces; and benefits on demobilisation paid to officers and members of Queen Mary's Auxiliary Army Corps, the Women's Royal Naval Service and the Women's Royal Air Force; and demobilisation payments to employees of the Joint War Committee of the British Red Cross Society and the Order of St. John of Jerusalem in England.
(3) If any person has paid income tax or super-tax of an amount exceeding that which he would have beenliable to pay if this section had been in force, he shall, on proof of the facts to the satisfaction of the Commissioners having jurisdiction in the matter, be entitled to repayment of the excess notwithstanding anything in section forty-one of the Income Tax Act, 1918.

Allowance in respect of mills, factories, &c.                                                    18.—(1) In estimating the amount of annual profits or gains arising or accruing from any trade the profits of which are chargeable to tax under Case I. of Schedule D, there shall, notwithstanding anything in Rule 5 of the rules applicable to Cases I. and II. of Schedule D, be allowed tobe deducted, as expenses incurred in any year, on account of any mills, factories, or similar premises owned by the person carrying on such trade and occupied by him for the purposes of the said trade, and situate ourside the United Kingdom, a deduction equal to one-sixth of the annual value of those premises.

(2) In estimating the profits for any year of any of the concerns enumerated in Rules 1, 2, and 3 of No. III. of the rules applicable to Schedule A, there shall be allowed to be deducted, as expenses incurred in any year, on account of any mills, factories, or similar premises owned by the person carrying on the concern, and occupied by him for the purposes of such concern, a deduction equal to one-sixth of the annual value of those premises.
(3) Annual value for the purposes of this section shall be estimated according to the principles governing the estimation of the annual value for the purposes of Schedule A of mills, factories and similar premises in the United Kingdom.

Further provision as to allowances for repairs.                                                  19. The houses to which Rule 8 of No. V. in Schedule A (which confers relief in certain cases in respect of the cost of maintenance, repairs, insurance, and management of houses) applies, shall be any house the annual value of which, as adopted under Schedule A, does not exceed—
(a) where the house is situate in the Metropolitan police district, including the City of London, seventy pounds;
(b) where the house is situate in Scotland, sixty pounds; and
(c) where the house is situate elsewhere, fifty-two pounds; and subsection (3) ofthe said Rule 8 shall be amended accordingly:
Provided that no repayment of tax shall be made under the said Rule 8 in respect of the cost of maintenance, repairs, insurance, or management, if or to such extent as the said cost has been otherwise allowed as a deduction in computing income for the purposes of income tax.

Extension of relief in respect of colonial income tax.                                           20. Section fifty-five of the Income Tax Act, 1918, and (so far as still applicable) section forty-three of the Finance Act, 1916 (which provide for certain relief in respect of Colonial income tax) shall have effect, and shall be deemed always to have had effect, as though references to “any British possession” included references to any territory under His Majesty's protection.

Extension of relief in respect of children, &c.                                                  21.—(1) An individual who claims and proves in the manner prescribed by the Income Tax Acts—
(a) that his total income from all sources for the year of assessment, estimated in accordance with the provisions of those Acts, although exceeding one hundred and thirty pounds does not exceed eight hundred pounds; and
(b) that he is unmarried and has living with him either his mother (being a widow or living apart from her husband), or some other female relative, maintained by him at his own expense, for the purpose of having the charge and care of any brother or sister of his, being a child in respect of whom relief is given under section twelve of the Income Tax Act, 1918; and
(c) that no other individual is entitled to relief from income tax in respect of the same person under this section, and that neither he nor any other individual is entitled to relief in respect of the same person under section twelve or section thirteen of the Income Tax Act, 1918, or if any other individual is entitled to any such relief that the other individual has relinquished his claim thereto;
shall be entitled in respect of his mother or such female relative to relief from tax upon fifty pounds.

(2) The relief conferred in respect of children by section twelve of the Income Tax Act, 1918, shall be extended—
(a) so as to include relief in respect of any child over the age of sixteen at the commencement of the year of assessment who is proved to be receiving full-time instruction at any university, college, school, or other educational establishment; and
(b) so as provide relief in respect of one child from tax upon forty pounds and in respect of any child in excess of one from tax upon twenty-five pounds:
and that section and section thirteen of that Acat and this section shall have effect accordingly:
Provided that, in cases of doubt as to the application of paragraph (a) of this subsection, it shall be competent for the Commissioners of Inland Revenue, on the request of the Income Tax Commissioners concerned, to consult the Board of Education.

In the application of his subsectionto Scotland and Ireland, the Scottish Education Department and the Lord Lieutenant, respectively, shall be substituted for the Board of Education.

(3) All claims under this section shall be made and proved in accordance with section twenty-eight or (in Ireland) section two hundred and two of the Income Tax Act, 1918.

Relief in respect of houses occupied by ministers of religion.                                   22. Where a clergyman or minister of any religious denomination occupies a dwelling house rent from by virtue of his office in such circumstances that the annual value of the house does not fall to be regarded as part of his income, he shall be entitled, on giving notice to the surveyor of taxes not later than the thirtieth day of September in any year, or, where the occupation of such clergyman or minister commenced after the thirtieth day of June, before the expiration of three months after the date of the commencement of such occupation, to require that the annual value of the house, after deducting therefrom the amount of any annual sum payable in respect of such house, shall for all purposes of income tax for that year be treated as earned income of such clergyman or minister.

In this section the expression “annual sum” has the same meaning as in Rule 4 (2) of No. VIII. of the rules applicable to Schedule A.

Amendment of s. 26 of 6 & 9 Geo. 5. c. 40.                                                       23. The proviso to section twenty-six of the Income Tax Act, 1918 (which provides for the cases in which an individual, though not resident in the United Kingdom,is to receive relief from income tax), shall have effect as though for the words “any widow who is in receipt of a pension chargeable with tax “anx granted to her in consideration of the employment of her “late husband in the service of the Crown” there were substituted the words “any widow whose late husband was in the service of the Crown.”

Income tax on war savings certificates.                                                          24. Subsection (2) of section forty-seven of the Income Tax Act, 1918 (which provides for relief from income tax in the case “any Act” were substituted for “section forty-one of the Finance Act. 1918.”

Tax on income from converted Government securities.                                              25. Where the income which any individual is required under the Income Tax Acts to include in a statement of his total income from all sources for the purposes of income tax or super-tax for any year includes both—
(i) interest received without deduction of income tax in respect of securities (in this section referred to as “original securities”) which have been accepted as the equivalent of cash in payment for fully-paid allotments of Four Pounds per Cent. Victory Bonds or Four Pounds per Cent. Funding Loan, 1960–90 (in this section referred to as “substituted securities”); and
(ii) interest taxed by deduction in respect of such substituted securities;
and the amount of the interest so included exceeds the full amount of the interest for a complete year on the original securities; then, if that individual so requries, the excess—
(a) shall not be taken into account in ascertaining the total income from all sources of that individual for that year for the purposes of income tax or super-tax; but
(b) shall nevertheless be chargeable toincome tax or super-tax for that year at such rate or rates and subject to such reliefs, if any, as would be applicable if such excess constituted the highest part of an income equal in amount to the amount of the total income of that individual exclusive of such excess.

Amendment of law as to separate assessment of husband and wife.                                  26. This sixth day of July shall be substituted for the sixth day of May in section eight of the Income Tax Act, 1918 and in rule seventeen of the general rules as the date before which an application for separate assessment of husband and wife must be made under those provisions; and an application for the purposes of those provisions may in the case of persons marrying during the course of a year of assessment be made as regards that year at any time before the sixth day of July in the following year; and those provisions shall have effect accordingly.

Extension of relief in respect of wife and other releatives.                                     27.—(1) Fifty pounds shall be substituted for twenty-five pounds in section thirteen of the Income Tax Act, 1918, as the amount upon which relief shall be granted uner that section in respect of a wife, or a female relative of a widower or of his deceased wife.

(2) The relief conferred by the said section thirteen, as amended by this Act, in respect of the female relative of a widower, or of his deceased wife, who resides with him for the purpose of having the charge and care of any child of his, shall be extended so as to confer relief in respect of any such female relative who resides with him in the capacity of housekeeper and not for the purpose of having the charge or care of any child of his:
Provided that any relief in respect of a femala relative under the saids ection shall be conditional on proof being given that no other individual is entitled to relief from income tax in respect of the same person under the said section thirteen, or under section twelve of the same Act, or under this Act, or if any other individual is entitled to any such relief that the other individual has relinquished his claim thereto.

Interpretation.                                                                                28. In this Part of this Act, and in any subsequent enactment relating to income tax, except where otherwise expressly provided—
References to Schedule A, B, C, D, or E (respectively) shall be construed as references to those Schedules in the Income Tax Act, 1918, as amended by any subsequent enactment;
The expression “the general rules” means the general rules applicable to Schedules A, B, C, D, and E, set out in the First Schedule to the Income Tax Act, 1918, as amended by any subsequent enactment;
The expression “the year 1919–20” means the year of assessment beginning on the sixth day of April nineteen hundred and nineteen, and any corresponding expression in which two years are similarly mentioned means the year of assessment beginning on the sixth day of April in the first mentioned of those years;
The expression “earned income” has the meaning assigned to it in section fourteen of the Income Tax Act, 1918;
The expression “the Income Tax Acts” means the Income Tax Act, 1918, and any other enactments relating to income tax.

Part III.
Death Duties.
Amended rates of estate duty.                                                                    29. The scale set out in the Third Schedule to this Act shall,in the case of persons dying after the commencement of this Act, be substituted for the scale set out in the First Schedule to the Finance Act, 1914, as the scale of rates of estate duty:
4 & 5 Geo. 5. c. 10.
57 & 58 Vict. c. 30.
Provided that, where an interest in expectancy within the meaning of Part I. of the Finance Act, 1894 , in any property has, before the thirtieth day of April nineteen hundred and nineteen been bonâ fide sold or mortgaged for full consideration in money or money's worth, then no other duty on that property shall be payable by the purchaser or mortgagee when the interest falls into possession than would have been payable if this Part of this Act had not passed, and in the case of a mortgage any higher duty payable by the mortgagor shall rank as a charge subsequent to that of the mortgage.

Interest on death duties 59 & 60 Vict. c. 28.                                                    30. Section eighteen of the Finance Act, 1896 (which determines the rate of interest on death duties) shall, in its application to interest accruing due after the commencement of this Act, have effect as though four per cent. were substituted for three per cent. as the rate of interest per annum.

Extension of relief from death duties in case of persons killed in the war. 63 & 64 Vict. c. 7.  31. Section fourteen of the Finance Act, 1900 (which relates to the remission of death duties in case of persons killed in war), and any enactment amending or extending that section, shall, in their application to the present war, have effect and be deemed always to have had effect as though—
(a) three years were substituted for twelve months whereever that expression occurs; and
(b) in the said saction fourteen the expression “wounds “inflicted. accident occuring or disease contracted “while on active service against an enemy” included wounds inflicted, accident occuring or disease contracted in the course of operations arising directly out of the present war, but after its termination.

Part IV.
Excess Profit Duty.
Continuance of excess profits duty at decreased rate.                                            32.—(1) The Finance (No. 2). Act, 1915 (in this Part of this Act referred to as “the principal Act”), shall, so far as it relates to excess profits duty, apply, unless Parliament otherwise determines, to any accounting period ending on or after the first day of August nineteen hundred and nineteen, and before the fifth day of August nineteen hundred and twenty, as it applies to accounting periods ended after the fourth day of August nineteen hundred and fourteen, and before the first day of August nineteen hundred and nineteen.

(2) Section thirty-eight of the principal Act shall, as respects excess profits arising in any accounting period commencing on or after the first day of January nineteen hundred and nineteen, have effect as if forty per cent. of the excess were substituted as the rate of duty for eighty per cent. of the excess, or, in the case of an accounting period which commenced before that date but ends after that date, as if forty per cent. were substituted for eighty per cent. as respects so much of the excess as may be apportioned under the Part of this Act to the part commencing on that date.

In calculating any repayment or set off under subsection (3) of section thirty-eight of the principal Act, any amount to be repaid or set off on account of a deficiency or loss arising in any accounting period commencing on or after the first day of January, nineteen hundred and nineteen, or, in the case of an accounting period which has commenced before that date but ends after that date, on account of so much of the deficiency or loss as may be apportioned under this Part of this Act to the part commencing on that date, shall be calculated by reference to duty at the rate of forty per cent.

Decrease of rate of excess mineral rights duty.                                                  33.—(1) Section forty-three of the principal Act (which relates to excess mineral rights duty) shall have effect as if forty per cent. of the excess were substituted as the rate of duty for eighty per cent. for any accounting year commencing on or after the first day of January, nineteen hundred and nineteen, or, in the case of an accounting year which commenced before that date but ends after that date, as if forty per cent. were substituted for eighty per cent. as respects so much of the excess as may be apportioned under this Part of this Act to the part commencing on that date.

(2) The proviso to section twenty-one of the Finance Act, 1917, shall apply to any accounting year in respect of which or any part of which excess mineral rights duty is payable at the rate of forty per cent., as it applies where the said duty is payable at the rate of eighty per cent.

Extension of relief in respect of Colonial excess profits duty.                                  34. Section twenty-three of the Finance Act, 1917 (which provides for relief in respect of Colonial excess profits duty), shall have effect, and shall be deemed always to have had effect, as though references to His Majesty's possessions included references to any territory under His Majesty's protection.

Apportionment of accounting periods and years.                                                   35. Where part of an accounting period or of an accounting year is after, and part before, the beginning of the first day of January nineteen hundred and nineteen, the total excess profits and any deficiencies or losses arising in any such accounting period, and the total excess rent for any such accounting year, shall be apportioned between the time up to, and the time after, that date in proportion to the number of months or fractions of months before and after that date respectively.

Interpretation.                                                                                36. In this Part of this Act references to the principal Act, or to any provisions of that Act, shall be construed as references to that Act, or those provisions, as amended or extended by any subsequent enactment.

Part V.
General.
Suspension of new sinking fund.                                                                  37. In the financial year ending the thirty-first day of March nineteen hundred and twenty, that portion of the permanent annual charge for the national debt which is not required for the annual charge directed by the National Debt and Local Loans Act, 1887 , or any other Act to be paid out of that charge, shall not be paid.

50 & 51 Vict. c. 16.
Construction, short title, and repeal. 39 & 40 Vict. c. 46.                                      38.—(1) Part I. of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Consolidation Act, 1876, and any enactments 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.

57 & 58 Vict. c. 30.
Part II. of this Act shall be construed totgether with the Income Tax Acts.

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

Part IV. of this Act shall be construed together with Part III. of the Finance (No. 2) Act, 1915 .

(2) This Act may be cited as the Finance Act, 1919 .
(3) The Acts set out in the Fourth Schedule of this Act are hereby repealed to the extent mentioned in the third column of that schedule.

SCHEDULES.
FIRST SCHEDULE.
Section 3 .
Part I.
Ordinary Customs Duties on Spirits.
—                                                                                Upto September 1st, 1919.  On and after September 1st. 1919.

In Cast.                                                                                In Bottle.                 In Cask.                           In Bottle.

For every gallon computed at proof of—                                                                                £ s. d.                    £ s. d.                            £ s. d.     £ s. d.

Bandy or rum - - -                                                                                2 10 4                     2 11 4                             2 12 10     2 13 10
Imitation rum or geneva -                                                                                2 10 5                     2 11 5                             2 12 11     2 13 11
Unsweetened spirits other than those already enumerated -                                                                                2 10 5                     2 10 5                             2 12 11     2 12 11
For every gallon of perfumed spirits - - - -                                                                                4 0 2                      4 1 2                              4 4 2       4 5 2
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested - - - -                                            —                          3 8 10                             —           3 12 2
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit  2 10 5                     2 11 5                             2 12 11     2 13 11
Part II
Additional Customs Duties in respect of Immature Spirits.
—                                                                                Where the Spirits have been warehoused for a period of Two Years and less than Three Years.  Where the Spirits have not been warehoused, or have been warehoused for a period of less than Two Years.
s. d.                                                                                s. d.

For every gallon computed at proof of spirits of any description except perfumed spirits - - - -                                                                1 0                                                                                1 6
For every gallon of liqueurs, cordials, mixtures, and other preparations entered in such manner as to indicate that the strength is not to be tested - - - - -  1 4                                                                                2 0
For every gallon of perfumed spirits -                                                                                1 7                                                                                2 5
Part III.
Additional Excise Duties in respect of Immature Spirits.
—                                               Where the Spirits have been warehoused for a period of Two Years and less than Three Years.  Where the Spirits have been not warehoused, or have been warehoused for a period of less than Two Years.
s. d.                                                                                s. d.

For every gallon of spirits computed at proof.  1 0                                                                                1 6

SECOND SCHEDULE.
Preferential Rates
Section 8 .
The preferential rates shall be charged—
(a) in the case of tea, on and after the second day of June nineteen hundred and nineteen;
(b) in the case of any other goods, on and after the first day of September nineteen hundred and nineteen.

THIRD SCHEDULE.
Scala of Rates of Estate Duty.
Section 29 .
Where the Principal Value of the Estate  Estate Duty shall be payable at the Rate per Cent. of.

£                                                                 £
Exceeds                                  100 and does not exceed                                 500  - -  1
”                                        500                                                     ”    ”    1,000      - -  2
”                                        1,000                                                   ”    ”    5,000      - -  3
”                                        5,000                                                   ”    ”    10,000     - -  4
”                                        10,000                                                  ”    ”    15,000     - -  5
”                                        15,000                                                  ”    ”    20,000     - -  6
”                                        20,000                                                  ”    ”    20,000     - -  7
”                                        25,000                                                  ”    ”    30,000     - -  8
”                                        30,000                                                  ”    ”    40,000     - -  9
”                                        40,000                                                  ”    ”    50,000     - -  10
”                                        50,000                                                  ”    ”    60,000     - -  11
”                                        60,000                                                  ”    ”    70,000     - -  12
”                                        70,000                                                  ”    ”    90,000     - -  13
”                                        90,000                                                  ”    ”    110,000    - -  14
”                                        110,000                                                 ”    ”    130,000    - -  15
”                                        130,000                                                 ”    ”    150,000    - -  16
”                                        150,000                                                 ”    ”    175,000    - -  17
”                                        175,000                                                 ”    ”    200,000    - -  18
”                                        200,000                                                 ”    ”    225,000    - -  19
”                                        225,000                                                 ”    ”    250,000    - -  20
”                                        250,000                                                 ”    ”    300,000    - -  21
”                                        300,000                                                 ”    ”    350,000    - -  22
”                                        350,000                                                 ”    ”    400,000    - -  23
”                                        400,000                                                 ”    ”    450,000    - -  24
”                                        450,000                                                 ”    ”    500,000    - -  25
”                                        500,000                                                 ”    ”    600,000    - -  26
”                                        600,000                                                 ”    ”    800,000    - -  27
”                                        800,000                                                 ”    ”    1,000,000  - -  28
”                                        1,000,000                                               ”    ”    1,250,000  - -  30
”                                        1,250,000                                               ”    ”    1,500,000  - -  32
”                                        1,500,000                                               ”    ”    2,000,000  - -  35
”                                        2,000,000                                               -    -    -          -    40

FOURTH SCHEDULE.
Enactments repealed.
Section 38 .
Session and Chapter.  Short Title.                                Extent of Repeal.

43 & 44 Vict. c. 20.  The Inland Revenue Act, 1880 .              Subsection (3) of section thirty-three, as from October 1st, 1919.

44 & 45 Vict. c. 12.  The Customs and Inland Revenue Act, 1881 ,  Subsection (2) of section fifteen, as from October 1st, 1919.

49 & 50 Vict. c. 18.  The Customs and Inland Revenue Act, 1886.   Section three, as from October 1st, 1919.

10 Edw. 7. c. 8.      The Finance (1909–10) Act, 1910 .           Subsection (2) of section eighty-four in so far as it relates to an excise duty on motor spirit and to an excise duty upon a licence to be taken out annually by a manufacturer of motor spirit.

Subsections (3) and (5) of section eighty-four; subsection (6) of section eighty-four so far as it relates to the manufacture of motor spirit.

Paragraph 2 of the “provisions applicable to manufactures' licences” in the First Schedule, as from October 1st, 1919.

5 & 6 Geo. 5. c. 89.  The Finance (No. 2) Act, 1915 .             Subsection (2) of section ten: subsection (1) of section fifteen, to the words “twelve months thereafter.”

6 & 7 Geo. 5. c. 24.  The Finance Act, 1916 .                     Sections fifteen and sixteen.

8 & 9 Geo. 5. c. 15.  The Finance Act, 1918 .                     Section two, in so far as it relates to motor spirit.


[Preamble.]
A corporation created in every county and county of a city or town, for the establishment of a fever hospital.                                                                                [1.] There shall be and one body politic and corporate is hereby created and erected in every county, and in every county of a city, and in every county of a town in Ireland; which shall consist in every such county of the archbishop or bishop whose diocese or any part of whose diocese shall extend into such county, of the representatives in Parliament for such county, of all the justices of the peace commissioned and acting as such in such county; and in every county of a city or county of a town such corporation shall consist also of the chief magistrate, sheriffs, and recorder of such county of a city or town, likewise of the representative or representatives in Parliament (if any), and of the justices of the peace for such county of a city or town, all for the time being, and also of such persons as are herein-after mentioned; which corporation shall be called by the name of The President and Assistants of the Fever Hospital for [], applying to every of them the name of its proper county, city, or town; and all the said corporations shall have perpetual duration and succession, and may sue and be sued in all courts of justice by those names respectively, and shall have a common seal, and shall meet at and adjourn to such times and places within their counties, cities, or towns respectively, as they shall think fit; . . . and at the first and every future meeting of the said corporations respectively the archbishop or bishop, if present when the said corporations or quorums of them respectively shall assemble, shall take the chair, shall put every question, declare the majority of votes, and do all the duties of president or head of the corporation for that meeting; but if the archbishop or bishop shall not be present when the said corporations respectively shall first assemble, the representative in Parliament for that county, county of a city or county of a town, who shall first come on that day to the place of meeting, if both shall attend, and if not, the representative in Parliament for that county, county of a city or county of a town, who shall be present when the said corporations or quorums of them respectively shall assemble; and if the archbishop or bishop, or the representatives for such counties; cities, or towns respectively, or either or them, shall not attend in every county of a city and county of a town, the chief magistrate, or in his default, and in every county at large, the oldest justice of the peace who shall be present when the said corporations respectively or quorums of them shall first assemble shall take the chair, and do all the duties of president or head of the corporation for that meeting; and the said corporations respectively shall be considered as assembled for the purpose of determining who shall be the president of that day, whenever five shall have come to the place of meeting at the time appointed for the first meeting of the said corporations respectively; and at all subsequent times after, whenever five of the said corporations shall have come to the place of the meeting at the respective times to be appointed for such meetings; and every person qualified or capable as aforesaid of presiding at the meetings of the said corporations may at all times after the aforesaid first time appointed for the meeting of the said corporations, by notice in writing signed by him, to be posted at the proper assizes town, or at the sessions house in the city of Dublin, six days at the least before the time of meeting, exclusive of the day of posting such notice and the day of meeting, convene the said corporations respectively to do all corporate acts, but no second notice signed by a different person shall supersede a former; of which corporations respectively five shall always be a competent number to do all corporate acts; and the said corporations are hereby respectively authorized and empowered to elect, during good behaviour, such other persons residing within their counties, cities, or towns respectively, as they shall think fit, and those also who shall contribute any sum not less than twenty pounds, or who shall subscribe and pay any annual sum not less than one guinea to be applied to the charitable purposes of this Act, to be members of the said corporations respectively; and it shall be lawful for the said corporations respectively, and they are hereby authorized, to make bye-laws reasonable and consonant to the laws of the land, and to appoint standing committees for the purposes of this Act to meet and act at certain place or places to be appointed in each county, city, or town; and it shall and may be lawful for the said corporations, and each of them respectively, and they are hereby authorized, empowered, and qualified, to accept or take by purchase, or by voluntary grant, or by device, any lands, tenements, or hereditaments of inheritance or for lives, not exceeding to any one of the said corporations the clear yearly value of five hundred pounds, any law to the contrary in anywise notwithstanding; but the corporation of any of the said counties, cities, or towns, shall at no time have a capacity to take lands of inheritance or for lives of a greater value than as aforesaid, except in the case of eviction or determination of interest, in which case the said corporations respectively may make such new acquisition as aforesaid, not exceeding the clear annual value aforesaid; and it shall be lawful for the said corporations, and they are respectively hereby authorized, empowered and qualified to take all such donations in personal property as shall be made to them, and to accept of all leases for years of houses or lands, so as no such lease shall exceed twenty-one years; but every lease for years of lands or of a house to be made to any of the said corporations exceeding that term shall be void, except as herein-after excepted.

Chairman of meetings.
Meetings how to be convened.
Quorum.
Corporations may elect residents and contributors to be members of the corporation;
and may make bye-laws, and appoint committees;
and may acquire lands not exceeding the value or 500l. per annum;
and accept gifts of personal property
and leases of houses or lands for not exceeding 21 years.
Corporations empowered to take four roods of land in a city or town for sites of houses.                                                                                2. It shall and may be lawful for the said corporations respectively to take, over and above the five hundred pounds a year and leases for years, which they are authorized to acquire as aforesaid, and such corporations respectively are hereby declared to be capable and qualified to take by grant or by devise any quantity of ground or land within their counties, cities, and towns respectively, not exceeding four roods, plantation measure, for the sites of houses to be built and accommodations to be provided for the reception of the helpless poor intended to be relieved under the nrovisions of this Act; . . .

Corporations to build fever hospitals for the poor when possessed of sufficient funds;                                                                                3. It shall and may be lawful for the said corporations, and they are hereby authorized, empowered, and required, to build or hire houses for hospitals in the several counties, counties of cities, and counties of towns, to be called Fever Hospitals for the Relief of the Poor being ill of Fevers, as soon as such corporations shall be possessed of funds sufficient for those purposes, as plain, as durable, and at as moderate expence as may be; and that all such hospitals be divided into two parts, of which one part shall be allotted for such poor helpless men as shall be judged worthy of admission, and the other part for the reception of such poor helpless women as shall be judged worthy of admission; and to furnish the said hospitals, and to admit into the same from time to time so many sick and helpless poor patients as the funds of such corporation shall admit of; and the said corporations respectively are hereby authorized and required to make bye-laws and orders for the admission and discharge of all such patients, and for the government of every such hospital, and to appoint masters, physicians, surgeons, apothecaries, nurses, and other fit persons and servants to govern and take care of such hospitals and the patients therein at reasonable and moderate salaries, allowances, and wages; and the said corporations respectively are also hereby authorized to appoint treasurers without any salary, to receive such donations and rents as they shall respectively acquire or become entitled to; and the said corporations are hereby authorized and required to expend all such donations and rents in and for the charitable purposes required by this Act, and for the cure and relief of such patients, with the greatest care and economy, upon pain and peril that for any embezzlement or misapplication of or partiality in the disposal of any part of the revenue or property of the said corporations respectively, which any individuals of such corporations shall be respectively guilty of or concur in, every such individual shall be personally answerable by suit or information in the name of the King's attorney general, on the relation of any person or persons, either in the Court of Chancery or Court of Exchequer in Ireland; and the said courts shall and are hereby required to hear and determine every such suit or information, and to award costs therein against the defendants, if found culpable as aforesaid; and in every such suit a relator of property and reputation shall be named, against whom costs shall be awarded to the defendant or defendants, if the suit information, or complaint shall appear to be groundless.

and to make bye-laws, &c. for their regulation,
appoint masters, &c. and servants,
and treasurers;
and to expend their funds for purposes of Act.
[S. 4 rep. 36 & 37 Vict. c. 91. (S.L.R.)]
For maintaining a dispensary in a county, &c. grand jury may present sums equal to the amount of private subscriptions and donations given for the purpose.                                                          5. [1] Whenever it shall appear to the grand jury of any county or county of a city or county of a town that there has been actually received from private subscriptions or donations any sum or sums of money, since the preceding assizes, for the purpose of establishing or supporting a dispensary for furnishing medicine and affording medical or surgical aid to the poor of any city, town, or place within such county, it shall be lawful for such grand jury to present, to be raised of such county or county of a city or county of a town, and to be paid to the treasurer of such dispensary, a sum equal in amount to the sum or sums so received by such treasurer, to be applied under the direction of the subscribers of any annual sum of not less than one guinea, or such committee of them not fewer in number than five as they shall appoint for that purpose at any general meeting of such subscribers, together with the monies so received by private subscription or donation, in providing medicines and medical and surgical aid for the poor of such place and its neighbourhood: Provided always, that in all cases where such dispensary shall have been actually established, and any money shall have been raised by presentment granted for the use of such dispensary previous to such assizes, such treasurer shall lay before such grand jury an account of all receipts and disbursements up to the first of January or first of July (as the case may be) immediately preceding such assizes; and such treasurer shall also annex to such account a statement of all further sums of money which he shall have actually received from private subscriptions or donations for the support of such dispensary for the ensuing year; and the said account and statement shall be verified on the oath of such treasurer, and shall be deemed sufficient documents whereon to ground such presentment; and in all cases where no sum of money shall have been granted as aforesaid previous to such assizes, such statement alone so verified shall be deemed a sufficient document whereon to ground such presentment; and in either case the sum or sums so stated to have been received shall form the first item to the debit of such treasurer in his account for the succeeding year; or such treasurer shall once in every year lay before such grand jury an account so verified of the receipts and disbursements of all sums received by him, either from private subscription or donation, or from presentment as aforesaid, for the use of such dispensary.

Treasurer of dispensary to lay before grand jury accounts of receipts and disbursements verifiedon oath.

Subscribers of one guinea for dispensary to be members of the establishment thereof for the year.                                                                                6.[1] Every person who shall subscribe and pay towards the establishment or maintenance of any such dispensary any sum not less than one guinea, shall be a member of the establishment of such local dispensary of such county of a city or a county of a town for one year from the date of the payment thereof, for the management and direction of such dispensary.

For providing and supporting a house for the reception of fever patients in a county, &c. grand jury may present sums not exceeding double the amount of private subscriptions and donations given for the purpose.  7.[1] Whenever it shall be made appear, by statement on oath, to the grand jury of any county or county of a city or town, that there has been actually received from private subscriptions or donations any sum or sums of money for the purpose of erecting or hiring any house to be applied to the reception of fever patients, and either attached to and connected with any local dispensary or not, as the case may happen, and upon a certificate by one or more physicians that there is a necessity for providing accommodation for such patients, it shall and may be lawful for such grand jury to present, to be raised on any such county at large, or on any such county of a city or county of a town, as the case may be, any sum not exceeding double the amount of the sum or sums so raised by donation or subscription, and actually received by such treasurer, to be applied by the subscribers to such local dispensary, or such committee of them as aforesaid, together with the monies so received by private donation or subscription, in erecting or hiring and fitting up such house for poor fever patients, in such manner as the said corporation or the said committee shall in their discretion deem most advisable; and it shall and may be lawful also for such grand jury of any such county, county of a city, or county of a town, from time to time to present any such further sum or sums as shall appear to such grand jury to be necessary or required for the support of houses for the reception of fever patients, whether the same shall have been established before or after the passing of this Act, not exceeding double the amount of the subscriptions or donations which by the accounts of such treasurer verified on oath shall appear to have been raised and actually received for the support of such houses; and such treasurer shall account in like manner and under such regulations as are herein-before directed respecting dispensaries.

Accounts of treasurer.
Grand Jury may make presentments for a fever hospital in a county, &c. to be raised by instalments within six years.                                                                                8.[1] It shall and may be lawful to and for any grand jury of any county or county of a city or county of a town, in which any fever hospital shall not have been erected before the passing of this Act, or in which it shall be made appear to the satisfaction of the grand jury that any fever hospital in such county, county of a city, or county of a town requires to be enlarged, repaired, or rebuilt, to present, at any assizes for such county, county of a city or town, any sum or sums of money for the purpose of erecting and establishing, or hiring, repairing, and fitting up one fever hospital in any such county, county of a city or town, in which no such hospital shall have been previously established, or for the purpose of enlarging, repairing, rebuilding, or supporting any fever hospital which shall have been previously established, and to set forth in such presentment that the sum therein mentioned shall be raised and levied within the period of six years by half-yearly or yearly instalments, and also to set forth in such presentment what part thereof shall be raised upon any barony or baronies in any such county, or on the county at large; and the treasurer of such county, county of a city, or county of a town shall from time to time, without further authority or presentment on that behalf, insert in his warrant at each assizes the portion or portions so set forth of the sum so presented; and the same shall be raised and levied in like manner from time to time, and with the like remedy in case of non-payment, as all other money directed by such warrant is by law to be levied; and when and so soon as such presentment shall have been duly certified by the acting clerk of the crown to the lord lieutenant, or his chief secretary, it shall and may be lawful to and for such lord lieutenant to direct the amount of such sum of money so presented or any part thereof to be advanced out of the growing produce of the consolidated fund in Ireland to the treasurer of such county, county of a city, or county of a town, to be applied for the purposes for which such presentment shall have been made, under such rules and regulations as to such lord lieutenant shall seem fitting and expedient; and such money so advanced and paid to such treasurer shall be accounted for by him in like manner as any other monies received by him for the use of such county; and all securities given by him or on his behalf shall extend to such money; and such treasurer shall from time to time pay to the collector of excise of the district in which such county, county of a city, or county of a town, all such sums as shall from time to time be received by him from the baronial or other collectors by virtue of the presentments on account of which such money shall have been advanced, until the whole sum advanced shall be repaid: Provided always, that if it shall so happen that any money shall be raised by virtue of any such presentment or presentments which shall not be required for the purposes for which it shall be so raised, the same shall be carried to the credit generally of the county or of the county of the town or of the county of the city, whereon the same shall be levied, by the treasurer of such county or county of a town or county of a city respectively.

Presentment being certified by clerk of the crown to the lord lieutenant, he may order advance of money out of the consolidated fund to the treasurer of the county, &c. for the purposes of such presentment.

Treasurer to repay the money so advanced.
Surplus money raised shall be carried to the credit of the county.

[S. 9 rep. 36 & 37 Vict. c. 91. (S.L.R.); ss. 10–15 rep. 29 & 30 Vict. c. 90. s. 69.]

General issue may be pleaded, and costs awarded to defendants.                                                                                16. If any action shall be brought against any of the corporations to be erected by virtue of this Act, or against any commissioners to be appointed under or by virtue of this Act, or any person employed by such corporations or commissioners in execution of this Act, for any thing done in the execution of any of the powers or duties by this Act given or required, the defendant or defendants may, in every such suit, plead the general issue, and give this Act and the special matter in evidence [Rep. 36 & 37 Vict. c. 91. (S.L.R.)]; and in every case where the plaintiff or plaintiffs in such suit shall fail, the court in which such suit shall be carried on shall award costs to the defendant or defendants.

[1Sections 5 to 8 are rep., except as to the county of the city of Dublin, 36 & 37 Vict. c. 91. (S.L.R.)]

[1Sections 5 to 8 are rep., except as to the county of the city of Dublin, 36 & 37 Vict. c. 91. (S.L.R.)]

[1Sections 5 to 8 are rep., except as to the county of the city of Dublin, 36 & 37 Vict. c. 91. (S.L.R.)]

[1Sections 5 to 8 are rep., except as to the county of the city of Dublin, 36 & 37 Vict. c. 91. (S.L.R.)]


[25 th December, 2015]
Be it enacted by the Oireachtas as follows:
Definitions
1. In this Act—
“Act of 1988” means the Bankruptcy Act 1988 ;
“Act of 2012” means the Personal Insolvency Act 2012 .
Amendment of section 3 of Act of 1988
2. Section 3 of the Act of 1988 is amended in subsection (1) by the insertion of the following definition:
“ ‘principal private residence’ has the same meaning as it has in section 2 of the Personal Insolvency Act 2012 subject to the modification that a reference to the debtor shall be taken to be a reference to the bankrupt;”.

Amendment of section 12 of Act of 1988
3. Section 12 (amended by section 146 of the Act of 2012) of the Act of 1988 is amended by the substitution of the following subsection for subsection (1):
“(1) The petitioning creditor shall at his own cost present his petition and prosecute it and, subject to subsection (2), the Court shall, at or after the hearing of the creditors’ petition under section 14, make an order for the payment of such costs out of the estate of the bankrupt in course of priority to be settled by rules of court.”.

Amendment of section 17 of Act of 1988
4. (1) Subject to subsection (2), section 17 of the Act of 1988 is amended by the deletion of subsection (3).
(2) Where on the day of coming into operation of this section a statutory sitting has been appointed under section 17(3) of the Act of 1988 for that day or a subsequent day or on that day of coming into operation a statutory sitting appointed under that section stands adjourned, the Act of 1988 shall apply to that statutory sitting or adjourned statutory sitting, as the case may be, as if the amendments effected by subsection (1) and sections 3 , 5 , 13 and 14 had not been made.

Amendment of section 18 of Act of 1988
5. Section 18 of the Act of 1988 is amended by the substitution of the following subsection for subsection (1):
“(1) The creditors of a bankrupt may—
(a) choose and appoint a person (in this Act referred to as the ‘creditors’ assignee’) to represent them in the administration of the bankrupt’s estate, and
(b) not later than 90 days after the date of the making of the adjudication order in respect of that bankruptcy apply to Court for confirmation of that appointment.”.

Amendment of section 19 of Act of 1988
6. Section 19 of the Act of 1988 is amended, in paragraph (a), by the substitution of “such books of account, other papers or records (including copies of such books of account, other papers or records held in electronic form)” for “such books of account or other papers”.

Amendment of section 21 of Act of 1988
7. Section 21 of the Act of 1988 is amended by the substitution of the following subsection for subsection (3):
“(3) The Court may require him to produce any books of account, other papers or records (including copies of such books of account, other papers or records held in electronic form) in his possession or control relating to the matters aforesaid but, where he claims any lien on books, papers or records produced by him, the production shall be without prejudice to that lien and the Court may determine all questions in relation to the lien.”.

Amendment of section 56 of Act of 1988
8. Section 56 of the Act of 1988 is amended—
(a) by the substitution of the following subsection for subsection (1):
“(1) Subject to subsection (5), where any of the property (other than after- acquired property) of a bankrupt consists of—
(a) any unprofitable contract, or
(b) any other property which—
(i) is unsaleable,
(ii) is not readily saleable for any reason whatsoever (including because the property is subject to any mortgage, charge, lien or other security), or
(iii) gives rise to a liability to pay money or perform any other onerous act,
the Official Assignee, notwithstanding that he has endeavoured to sell or has taken possession of the property or exercised any act of ownership in relation thereto, may, with the leave of the Court and subject to the provisions of this section, by writing signed by him, at any time disclaim the property.”,
and
(b) by the deletion of subsection (2).
Amendment of section 61 of Act of 1988
9. Section 61 of the Act of 1988 is amended—
(a) by the substitution of the following subsection for subsection (4):
“(4) Notwithstanding any provision to the contrary contained in subsection (3), no disposition of property of a bankrupt, arranging debtor or person dying insolvent, which comprises—
(a) a family home (within the meaning of the Family Home Protection Act 1976 ) of the bankrupt or the bankrupt’s spouse, or
(b) a shared home (within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ) of the bankrupt or the bankrupt’s civil partner (within the meaning of that Act),
shall be made without the prior sanction of the Court and any disposition made without such sanction shall be void.”,
and
(b) by the substitution of the following subsection for subsection (5):
“(5) On an application by the Official Assignee under subsection (4) for an order for the disposition of a family home or shared home, the Court, notwithstanding anything contained in this or any other enactment, shall have power to order postponement of the disposition of the family home or shared home, as the case may be, having regard to the interests of the creditors, spouse or civil partner (within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ), and any dependants, of the bankrupt, arranging debtor or person dying insolvent, as the case may be, as well as to all the circumstances of the case.”.

Amendment of section 85 of Act of 1988
10. Section 85 (amended by section 157 of the Act of 2012) of the Act of 1988 is amended—
(a) by the substitution of the following subsections for subsections (1) and (2):
“(1) Subject to subsection (2) and section 85A, every bankruptcy shall, on the 1st anniversary of the date of the making of the adjudication order in respect of that bankruptcy, unless prior to that date the bankruptcy has been discharged or annulled, stand discharged.

(2) (a) Where an adjudication order in respect of a bankruptcy would, but for section 10 of the Bankruptcy (Amendment) Act 2015, expire on any day during the period of 6 months from the commencement of that section, the bankruptcy concerned shall, subject to section 85A, stand discharged on that day unless it has otherwise been discharged or annulled.
(b) Where an adjudication order in respect of a bankruptcy would, but for section 10 of the Bankruptcy (Amendment) Act 2015, expire at any time after the expiration of 6 months from the commencement of that section, the bankruptcy concerned shall, subject to section 85A, stand discharged on the later of—
(i) 6 months after that commencement, or
(ii) one year from the date that the adjudication order was made,
unless it has otherwise been discharged or annulled.”,
(b) in subsection (3), by the substitution of “Subject to subsection (3A), where a bankruptcy is discharged” for “Where a bankruptcy is discharged”, and
(c) by the insertion of the following subsections after subsection (3):
“(3A) Subject to subsections (3B) to (3F), where on the 3rd anniversary of the date of the making of the adjudication order in respect of a bankruptcy—
(a) the unrealised property of the bankrupt referred to in subsection (3) includes an estate or interest in what was, at the date of the making of the adjudication order, the family home, shared home or principal private residence of the bankrupt, and
(b) in the case of the family home or shared home, the Official Assignee has not applied to the Court for an order for sale of that home,
that estate or interest shall, on that 3rd anniversary, stand re-vested in the bankrupt without the need for any conveyance, assignment or transfer.

(3B) Subject to subsections (3E) and (3F), where prior to the 3rd anniversary of the date of the making of the adjudication order in respect of a bankruptcy the Official Assignee—
(a) has applied to the Court for an order for sale in respect of what was at the date of that adjudication the family home or shared home of the bankrupt, and
(b) that application is dismissed by the Court,
the Court shall, unless it does not consider it just to do so in all the circumstances, make an order that the estate or interest of the bankrupt in that family home or shared home shall stand re-vested in the bankrupt from such date as is specified in the order without the need for any conveyance, assignment or transfer.

(3C) Subject to subsections (3E) and (3F), subsection (3A) shall not apply where at any time after the date of the making of the adjudication order in respect of the bankruptcy but prior to the 3rd anniversary of that date—
(a) the Official Assignee and the bankrupt have entered into an agreement in writing, for consideration or otherwise, that any estate or interest of the bankrupt in what was, at the date of adjudication, the family home, shared home or principal private residence of that bankrupt will not re-vest in that bankrupt, or
(b) on application by the bankrupt or the Official Assignee, the Court, where it considers it just to do so, makes an order that any estate or interest of the bankrupt in what was, at the date of adjudication, the family home, shared home or the principal private residence of that bankrupt will not re-vest in that bankrupt.

(3D) Subsection (3A) shall not apply where, on application by the Official Assignee at any time after the date of the making of the adjudication order in respect of that bankruptcy but prior to the 3rd anniversary of that date, the Court substitutes for that 3rd anniversary such longer period as the Court considers just in all the circumstances.

(3E) Where the Court makes an order under subsection (3D), subsections (3A), (3B) and (3C) shall apply subject to the modification that each reference to the 3rd anniversary in those subsections shall be taken to be a reference to the longer period substituted by the Court under subsection (3D) for such 3rd anniversary.

(3F) Where an order of adjudication in bankruptcy was made more than 2 years and six months prior to the day of coming into operation of section 10 of the Bankruptcy (Amendment) Act 2015, subsections (3A), (3B) and (3C) shall apply subject to the modification that each reference to the 3rd anniversary in those subsections shall be taken to be a reference to the day falling 6 months after the day of coming into operation of that section.

(3G) Where an estate or interest in a family home, shared home or principal private residence has re-vested in a bankrupt in accordance with this section, the Official Assignee shall, on the application of the bankrupt, issue a certificate in such form as may be prescribed confirming that the estate or interest has re-vested in that bankrupt.”,
and
(d) by the substitution of the following subsection for subsection (6):
“(6) (a) In this section and in sections 85A to 85D, ‘bankrupt’ includes personal representatives and assigns.

(b) In this section, ‘family home’ and ‘shared home’ have the same meaning as they have in section 61.”.

Amendment of section 85A of Act of 1988
11. Section 85A (inserted by section 157 of the Act of 2012) of the Act of 1988 is amended by the substitution of the following subsection for subsection (4):
“(4) Where the Court is satisfied that the bankrupt has—
(a) failed to co-operate with the Official Assignee in the realisation of the assets of the bankrupt, or
(b) hidden from or failed to disclose to the Official Assignee income or assets which could be realised for the benefit of the creditors of the bankrupt,
the Court may, where it considers just to do so, order that, in place of the discharge provided for in section 85, the bankruptcy shall stand discharged on such later date—
(i) being not later than the 8th anniversary of the date of the making of the adjudication order, as the Court considers just, or
(ii) being not later than the 15th anniversary of the date of the making of the adjudication order, which the Court considers just in view of the seriousness of the failure to co-operate referred to in paragraph (a) or the extent to which income or assets referred to in paragraph (b) were hidden or not disclosed, or both, as the case may be.”.

Amendment of section 85D of Act of 1988
12. Section 85D (inserted by section 157 of the Act of 2012) of the Act of 1988 is amended—
(a) by the substitution of the following subsections for subsection (3):
“(3) Subject to subsections (3A) and (3B), an order made under subsection (1) shall have effect for no longer than 3 years from the date of the order coming into operation, and where, during the order’s validity, the Court has varied the order under subsection (5), such variation shall not cause the order to have effect for a period of more than 3 years, and in any event, any order made under subsection (1) or varied under subsection (5) shall cease to have effect on the 4th anniversary of the date on which the bankrupt was adjudicated bankrupt.

(3A) (a) Where a bankruptcy payment order would, but for section 12 of the Bankruptcy (Amendment) Act 2015, expire on any day during the period of 6 months from the commencement of that section, the bankruptcy payment order concerned shall, subject to subsection (3B), stand discharged on that day unless it has otherwise been discharged or annulled.

(b) Where a bankruptcy payment order would, but for section 12 of the Bankruptcy (Amendment) Act 2015, expire at any time after the expiration of 6 months from the commencement of that section, the bankruptcy payment order concerned shall, subject to subsection (3B), stand discharged on the later of—
(i) 6 months after that commencement, or
(ii) 3 years from the date that bankruptcy payment order was made,
unless it has otherwise been discharged or annulled.
(3B) Where the Court has made an order under section 85A(4), the bankruptcy payment order made under subsection (1) shall have effect for no longer than 5 years from the date of that bankruptcy payment order coming into operation, and where, during that bankruptcy payment order’s validity, the court has varied that order under subsection (5) such variation shall not cause that order to have effect for a period of more than 5 years, and in any event, any bankruptcy payment order made under subsection (1) or varied under subsection (5) shall cease to have effect on the 8th anniversary of the date on which the bankrupt was adjudicated bankrupt.”.

Order for winding up
13. The Act of 1988 is amended by the substitution of the following section for section 110:
“110. Where at least three-fifths in number and value of the creditors voting at a meeting of the creditors, either in person or by a person authorised in writing in that behalf, by resolution declare that the estate of the bankrupt be wound up by a trustee and a committee of inspection, and appoint for that purpose a trustee and a committee of inspection of not more than 5 creditors qualified to vote at the meeting, the Court may on application being made to it in that behalf not later than 90 days after the date of the making of the adjudication order in respect of that bankruptcy, order that the property of the bankrupt be so wound up.”.

Amendment of section 112 of Act of 1988
14. Section 112 of the Act of 1988 is amended—
(a) by the substitution of the following subsection for subsection (1):
“(1) In the winding up the trustee shall be subject to the control of the Court and shall have regard to any directions given to him by the committee of inspection or by resolution of the creditors.”,
and
(b) in subsection (3), by the substitution of “Where on an application to it under section 110 the Court makes an order referred to in that section it shall at the same time make provision for” for “The statutory sitting shall make provision for”.

Amendment of section 123 of Act of 1988
15. Section 123 of the Act of 1988 is amended in subsection (1) —
(a) by the substitution of the following paragraph for paragraph (c):
“(c) fails to deliver up to the Official Assignee, or as he or the Court directs, all books, papers and records (including copies of such books, papers and records held in electronic form) in his possession or under his control relating to his estate and which he is required by law to deliver up, or”,
(b) by the substitution of the following paragraph for paragraph (h):
“(h) prevents the production of any book, paper or record (including copies of any book, paper or record held in electronic form) affecting or relating to his estate, or”,
(c) by the substitution of the following paragraph for paragraph (i):
“(i) conceals, destroys, mutilates or falsifies or is privy to the concealment, destruction, mutilation or falsification of any book, paper or record (including any such book, paper or record held in electronic form) affecting or relating to his estate, or”,
and
(d) by the substitution of the following paragraph for paragraph (j):
“(j) makes or is privy to the making of any false entry in any book, paper or record (including any such book, paper or record held in electronic form) affecting or relating to the estate, or”.

Short title, collective citation and commencement
16. (1) This Act may be cited as the Bankruptcy (Amendment) Act 2015.
(2) The Bankruptcy Acts 1988 to 2011 and this Act may be cited together as the Bankruptcy Acts 1988 to 2015.
(3) This Act shall come into operation on such day or days as the Minister for Justice and Equality may by order appoint, either generally or with reference to any particular purpose or provision and different days may be so fixed for different purposes and different provisions.