Short title.                                                        1. This Act may be cited as the Relief of Distress (Ireland) Amendment Act. 1880.

Amendment of 43 Vict. c. 4. s. 7.                                   2. [Recital of 43 Vict. c. 4. s. 17] The seventeenth section of the said Act shall be construed as if the words one million five hundred thousand pounds were therein substituted for the words seven hundred and fifty thousand pounds: And with the view of facilitating the raising of the said increased sum, the Commissioners for the Reduction of the National Debt and the Commissioners of Church Temporalities may from time to time vary the terms for the repayment of any loan made or to be made by the Commissioners for the Reduction of the National Debt, and the security for such loan: And the Treasury may, if they think fit, from time to time continue their guarantee to the loan and security varied as aforesaid.

The Commissioners of Public Works in Ireland may from time to time on the recommendation of the Local Government Board grant to the board of guardians in any union authorised to give out-door relief under the third section of the Relief of Distress (Ireland) Act, 1880, out of the said sum of one million five hundred thousand pounds, such moneys as the Local Government Board may find necessary having regard to the financial condition of such union and the pressure of distress within its limits, to aid in giving out-door relief in such union: Provided that the entire sum to be so granted shall not exceed two hundred thousand pounds.

Powers of Board of Works.                                           3. The Commissioners of Public Works, may, if they think fit, from time to time, with the consent of the Treasury, out of any moneys placed at their disposal by Parliament for the making of loans or grants, apply such sums not exceeding in all the sum of forty-five thousand pounds as the Treasury may sanction for the purposes of the Fishery Piers Act, to be expended in the manner therein mentioned, but subject to the conditions of this Act.

9 & 10 Vict. c. 3.
Provided that the power conferred upon the Commissioners by this section shall only be exercised with reference to works for which an application by memorial under the Fishery Piers Act shall have been made before the passing of this Act or for which an application by memorial shall be made after the passing of this Act and before the thirtieth day of September one thousand eight hundred and eighty.

Terms upon which Commissioners may undertake works.                 4. When any person interested in the execution of any work which might be executed under the Fishery Piers Act pays to the Commissioners of Public Works one-fourth part of the cost of such work as estimated by the Commissioners, they may, with the consent of the Treasury, publish in the Dublin Gazette or otherwise, as they shall think fit, a notice of their intention to undertake such work, which notice shall be instead of, and shall have all the force and effect of the final notice mentioned in the sixteenth section of the Fishery Piers Act.

9 & 10 Vict. c. 3.
Before publishing such notice the Commissioners may, if they think fit, do any matter or thing, and shall have and may if they think fit exercise any right, power, or authority in connexion with such work which they might do or would have with reference to any of the proceedings preliminary to the publication of the final notice mentioned in the Fishery Piers Act if the work were undertaken in strict compliance with the said Act.

The provisions contained in the following sections of the Fishery Piers Act, that is to say, section four, sub-section four, section five, and sections ten to fifteen, both included, relative to proceedings preliminary to the publication of such notice, shall not apply to any such work.

Power to undertake works.                                           5. At any time after the publication by the Commissioners of Public Works of any such notice as is mentioned in this Act the Commissioners may commence and proceed with the works proposed to be executed and to which such notice relates.

9 & 10 Vict. c. 3.
The Commissioners may, if they think fit do any matter or thing, and shall have and may if they think fit exercise any right, power, or authority with reference to such work, which they might do or would have if the work were undertaken in strict compliance with the Fishery Piers Act, and all the enactments contained in that Act, save so far as they are modified by this Act, shall apply as nearly as may be with reference to any such work.

Maintenance of works.                                               6. When such work has been constructed, all the provisions of the Fishery Piers Act and of the Grand Jury (Ireland) Act, 1853, as amended by any Act or Acts, shall apply to such work as if it was a pier constructed in strict compliance with the Fishery Piers Act.

9 & 10 Vict. c. 3. 16 & 17 Vict. c. l36
Amendment of terms of loans to boards of guardians. 43 Vict. c. 4.  7. The fourth and fifth sections of the Relief of Distress (Ireland) Act, 1880, shall be amended as follows; (that is to say,)

(1.) The term for which money may be borrowed by the board of guardians of any union authorised to give out-door relief under the third section of the Relief of Distress (Ireland) Act, 1880, shall be extended to twelve years. The rate of interest at which the Commissioners of Public Works may lend to any such board of guardians shall be reduced to one per centum per annum; and, in the case of any loan by the Commissioners of Public Works to any such board of guardians, the payment of the first instalment payable in respect of such loan may, with the consent of the Treasury, be postponed for any period not exceeding two years from the making of the loan, and no interest shall be charged on such loan during any such period of postponement of payment of the first instalment:
(2.) The board of guardians of any union authorised as aforesaid, and which has contracted any loan for the purpose of giving out-door relief under the provisions of the said Act, may borrow money under the provisions of this section to pay off such loan:
(3.) So much as may be necessary of the said sum of one million five hundred thousand pounds payable by the Commissioners of Church Temporalities to the Commissioners of Public Works shall be applied by the Commissioners of Public Works in making good any advance by way of loan which they may make to a board of guardians under the authority of the Relief of Distress (Ireland) Act, 1880, as amended by this Act.

43 Vict. c. 4.
The provisions of the nineteenth section of the Relief of Distress (Ireland) Act, 1880, shall apply to the repayment of all amounts advanced as last aforesaid by way of loan to board of guardians as fully as if such advances had been specified in that section.

Funds for preliminary expenses of loans.                            8. In addition to the sum of five thousand pounds which it is provided by the fifteenth section of the Landed Property Improvement (Ireland) Act, 1847, may be advanced by the Treasury to the Commissioners of Public Works in any one year, to be applied by them in making the necessary survey, inspection, and investigation, and in taking all other proceedings preliminary to making any loan or advance as therein mentioned, the Commissioners of Public Works, may, at any time before the thirty-first day of March next after the passing of this Act, with the consent of the Treasury, out of any moneys placed at their disposal by Parliament for the making of loans, apply the further sum of five thousand pounds, or such other sum as the Treasury may from time to time deem necessary, for defraying the expenses mentioned in the said section.

10 & 11 Vict. c. 32.
[S. 9 rep. 57 & 58 Vict. c. 56 (S.L.R.)]
Definition of improvements unders. 4. of 33 & 34 Vict. c. 46.       10. Whenever by any award or otherwise the rent of any tenant shall be increased by reason or in respect of any works executed on his holding under the Relief of Distress (Ireland) Act, 1880, then, and in every such case, the works so executed shall, so far as such increase of rent shall exceed the rate of two and a half per centum per annum interest on the capital expended in the execution of the said works, and shall be paid by such tenant or his successor in title, be deemed to be improvements made by such tenant within the meaning of the fourth section of the Landlord and Tenant (Ireland) Act, 1870.

43 Vict. c. 4.
33 & 34 Vict. c. 46.
But the court in awarding compensation, if any, to such tenant in respect of such improvements shall, in reduction of the claim of the tenant, take into consideration the time during which such tenant may have enjoyed the advantage of such improvements, also the rent at which such holding has been held, and any benefits which such tenant may have received from his landlord in consideration, expressly or impliedly, of the improvements so made.

[Ss. 11, 12 rep. 67 & 58 Vict. c. 56 (S.L.R.)]
Railway and other loans.                                            42 & 43 Vict. c. 77.

5 & 6 Vict. c. 89.
1 & 2 Will. 4. c. 33.
13. The Commissioners of Public Works may, if they think fit, with the consent of the Treasury, out of any moneys placed at their disposal by Parliament for the making of loans, make loans to railway and other public companies, to the trustees of canal and river navigations, and to harbour commissioners, now or here-after to be incorporated or constituted as the case may be, having borrowing powers, and in favour of which any such guarantee as is herein-after mentioned has been given; and also to the trustees of drainage districts appointed and constituted under the provisions of the Drainage (Ireland) Act, 1842, and the Acts amending the same; at such rate of interest as the Treasury have fixed for loans to which section two of the Public Works Loans Act, 1879, applies, or may from time to time fix in pursuance of that section, and otherwise upon the same terms and conditions as apply to loans made by the said Commissioners for the like purposes under the Public Works (Ireland) Act, 1831, and the Acts amending the same: Provided, that no loan under this section and the following section shall be made to any railway company or tramway company, or to the trustees of any canal and river navigation, other than those mentioned in the schedule to this Act.

Guarantees by presentment sessions                                  14. For the purpose of enabling any barony or baronies to give a guarantee in favour of any such railway or other public company, or trustees of any canal or river navigation, the Lord Lieutenant may, from time to time, if he thinks fit, in exercise of the power conferred upon him by the Relief of Distress (Ireland) Act, 1880, convene extraordinary presentment sessions for any barony, and may, by instructions to the justices and the associated cesspayers assembled at such sessions, authorise and empower them by presentment to charge the barony, by way of guarantee, with the repayment of any principal sum, with interest, thereafter to be borrowed by any such company or trustees, upon such conditions as the Lord Lieutenant, with the consent of the Treasury, may prescribe.

43 Vict. c. 4.
43 Vict. c. 4.
The baronial presentment sessions may agree with the company or trustees as to the mode in which the company or trustees contracting the loan shall repay or secure to the barony any sums paid by the barony on account of such loan, with interest thereon.

Such security may be taken on behalf of the barony by the secretary of the grand jury of the county.

For the purpose of taking such security, the person holding the office of secretary of the grand jury of the county shall be a corporation sole, and shall have perpetual succession, with a capacity to acquire and hold lands, Government securities, shares in any public company, securities for money, and real and personal property of every description, to sue and be sued, using an official seal, to enter into engagements binding on himself and his successors in office, and to do all other acts necessary or expedient to be done in the execution of this Act.

Provision may be made by the Lord Lieutenant, with the consent of the Treasury, in any such instructions for all matters and things, whether of the same nature as those above mentioned or different, which appear to the Lord Lieutenant to be necessary or expedient for the purposes of such presentments.

So much of the provisions of the eleventh section of the Relief of Distress (Ireland) Act, 1880, as relates to the powers of the Lord Lieutenant, and to the instructions issued by him, and also the provisions of the twelfth, fourteenth, fifteenth, and sixteenth sections of the said Act, shall apply to all presentments made at any extraordinary presentment sessions convened in accordance with this Act.

For the purposes of this section only, the power of convening extraordinary meetings of the baronial presentment sessions of any barony vested in the Lord Lieutenant may be exercised by the Lord Lieutenant at any time before the thirty-first day of December one thousand eight hundred and eighty-one.

Supplementary provisions as to presentments.                        15. The Commissioners of Public Works shall, from time to time, for the purpose of enforcing any presentment made by the baronial presentment sessions of any barony charging the barony with any sum according to the provisions of this Act, make out, before each assizes, a certificate for each county in which such presentment has been made, specifying the amount then properly chargeable upon the barony under such presentment, and shall transmit the certificate to the secretary of the grand jury, to be laid before the grand jury, and thereupon the grand jury shall, without any previous application to presentment sessions, make a presentment for the amount specified in such certificate as payable by such barony, or, in default of such presentment, the amount shall be raised off the barony by an order of the judge of assize, which order shall have the force of a presentment. The amounts raised under such presentment shall be paid to the Commissioners of Public Works in such manner as the Treasury shall direct.

Interpretation 9 & 10 Vict. c. 3.                                   16. In this Act the term “the Fishery Piers Act” means the Fisheries (Ireland) Act, 1846, as altered or amended by any Act or Acts.

The term “Commissioners of Public Works” means the Commissioners of Public Works in Ireland.

SCHEDULE. Sect. 13.
1. Railway or tramway from Kilrush to Kilkee.
2. Railway or tramway from Ennis to Kilrush, viâ Kildysart.
3. Railway or tramway from Killaloe to Scariff.
4. Railway or tramway from Ennis to Ennistymon, and Miltown Malbay.
5. Railway from Loughrea to Attymon or its vicinity.
6. Railway from Tuam to Claremorris.
7. Railway or tramway from Galway to Clifden, or Galway to Oughterard.
8. Railway or tramway from Youghal to Cappa.
9. Railway from Macroom to Kenmare.
10. Railway from Bandon to Clonakilty.
11. Railway from Cork to Fermoy and Mitchellstown.
12. Railway from Mohill to Dromod.
13. Letterkenny Railway.
14. Stranorlar and Donegal Railway.
15. Donegal and CastlecaldwellRairway.
16. Ballymena and Portglenone Railway.
17. Clara and Banagher Railway.
18. Ennis and West Clare Railway.
19. Cork and Macroom Railway.
20. Killorglin Railway in Kerry.
21. Loughrea and Craughwell Railway.
22. Railway or tramway from Bundoran to Sligo.
23. Railway or tramway from Ennis to Tulla and ScarifF.
24. Railway from Belturbet Junction, viâ Belturbet, Ballyconnell, and Ballinamore to Dromod.
25. Railway from Oldcastle to Kilnaleck.
26. Railway from Portumna to Loughrea.
27. Railway from Nenagh to Thurles.
28. Railway from Cashel to Slievardagh.
29. Ballinamore and Ballyconnell Canal.
30. Railway from Ardee to junction with Great Northern Railway at or near Blackmills, county Louth.
31. Railway or tramway from Port Oriel, Clogherhead, to junction with Great Northern Railway at or near the Cross of Grange, county Louth.
32. Railway from, at, or near Kingscourt to Carrickmacross, in the county of Monaghan.
33. Railway or tramway from Inniskeen to Carrickmacross, in the county of Monaghan.
34. Tramway from Bray to Enniskerry, in the county of Wicklow.
35. Tramway between railway station Kanturk and Newmarket, county Cork.
36. Railway from Swineford to Ballaghadereen, county Mayo.
37. Tramway from Youghal to Cappagh.
38. Causeway and toll bridge connecting Cunnigar with Dungarvan.
39. Railway or tramway from Cashel to Farranaleen.
40. Railway from Headford to Kenmare.
41. Railway from Ballina to Ballisodare, county Sligo.
42. Railway from Laffansbridge to Cashel.
43. Railway or tramway from Rhode to Edenderry.


[17th July, 2024]
Be it enacted by the Oireachtas as follows:
PART 1
Preliminary and General
1. (1) This Act may be cited as the Digital Services (Levy) Act 2024.
(2) This Act shall come into operation on such day or days as the Minister, following consultation with the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media, may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.

Definitions
2. In this Act—
“Act of 2009” means the Broadcasting Act 2009 ;
“Act of 2024” means the Digital Services Act 2024 ;
“Minister” means the Minister for Enterprise, Trade and Employment.

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

PART 2
Amendment of Act of 2009
Amendment of section 21 of Act of 2009
4. (1) Section 21 of the Act of 2009 is amended—
(a) in subsection (1)—
(i) in paragraph (c), by the substitution of “online services;” for “online services.”, and
(ii) by the insertion of the following paragraphs after paragraph (c):
“(d) intermediary service providers;
(e) hosting service providers.”,
(b) in subsection (9)—
(i) in paragraph (d), by the substitution of “and (f);” for “and (f).”, and
(ii) by the insertion of the following paragraph after paragraph (d):
“(e) any other factor that may affect the performance by the Commission of functions in relation to an intermediary service provider including if that provider has been designated as a very large online platform or very large online search engine under Article 33 of the Digital Services Regulation and has been charged the annual supervisory fee under Article 43 of that Regulation.”,
and
(c) in subsection (12)—
(i) by the substitution of “In this section and section 22” for “In this section and sections 22 and 22A”, and
(ii) by the insertion of the following definition:
“ ‘hosting service provider’ has the same meaning as it has in Regulation (EU) 2021/784 of the European Parliament and of the Council of 29 April 20212 on addressing the dissemination of terrorist content online;”.

(2) Notwithstanding the amendments effected by subsection (1), the levy order (within the meaning of section 21 of the Act of 2009) that was for the time being in force immediately before the commencement of subsection (1) shall remain in force and shall have effect as if this section had not been enacted.

Arrangement in relation to collection of levies
5. The Act of 2009 is amended by the insertion of the following section after section 22:
“22A. (1) The Commission may enter into an arrangement with the Competition and Consumer Protection Commission in relation to the collection of a relevant levy.

(2) An arrangement referred to in subsection (1) shall be for the purpose of enabling the Commission or the Competition and Consumer Protection Commission to collect the relevant levy from each person obliged to pay it and pay over the relevant levy so collected to the Commission or Competition and Consumer Protection Commission as appropriate.
(3) An arrangement referred to in subsection (1) may provide for the costs associated with the collection and payment of the relevant levy concerned to be met by the Commission or Competition and Consumer Protection Commission as appropriate.
(4) Nothing in this section affects any other power of the Commission to enter into an arrangement for the collection of levies.
(5) In this section, ‘relevant levy’ means a levy payable under—
(a) a levy order, or
(b) a levy order under section 45A of the Digital Services Act 2024 .”.

PART 3
Amendment of Act of 2024
Amendment of Act of 2024
6. The Act of 2024 is amended by the insertion of the following sections after section 45:
“Power to impose levies
45A. (1) The Commission may make an order (in this section referred to as a ‘levy order’) imposing a levy on consumer online platform providers.

(2) A levy order shall specify the period in respect of which a levy is imposed (in this section referred to as the ‘levy period’).
(3) Levy periods shall run successively and shall be the same for all levies imposed.
(4) The Commission shall seek to ensure that the amount of all levies imposed under subsection (1) in respect of a levy period is sufficient to meet the Commission’s expenses properly incurred in that period and its working capital requirements in that period relating to the performance of its functions as the competent authority designated under section 44, in so far as those expenses and requirements are not met in any other way.
(5) A levy order shall provide for the collection, payment and administration of a levy, including—
(a) the method of calculation of the levy,
(b) the times at which payment is to be made and the form of payment,
(c) requirements for consumer online platform providers subject to the levy to keep relevant records and to make them available to the Commission,
(d) any provision for exemptions, deferrals or refunds, and
(e) the consideration of applications by consumer online platform providers for the review of decisions under the order.
(6) In making provision by levy order for the method of calculation of a levy and for any exemption or deferral, the Commission shall consider the relevance of the following factors:
(a) the nature and scale of services provided by a consumer online platform provider;
(b) any other factor that may affect the performance by the Commission of functions in relation to a consumer online platform provider including if that provider has been designated as a very large online platform or very large online search engine under Article 33 and has been charged the annual supervisory fee under Article 43.
(7) Subject to subsection (3), levy orders may make different provision for different consumer online platform providers.
(8) Any surplus of income, from levies imposed in respect of a levy period, over the expenses properly incurred by the Commission in that period and its working capital requirements in that period shall either—
(a) be retained by the Commission to be offset proportionately against subsequent levy obligations of the consumer online platform providers on whom the levy was imposed, or
(b) be refunded proportionately to those consumer online platform providers.
(9) In this section, ‘consumer online platform providers’ mean providers of online platforms allowing consumers to conclude distance contracts with traders.

Levies under section 45A: enforcement and procedure
45B. (1) A levy payable under a levy order by any person may be recovered by the Commission from that person as a simple contract debt in any court of competent jurisdiction.

(2) A person shall be guilty of a category 2 offence if, in purported compliance with a requirement imposed by or under a levy order, he or she provides information to the Commission which is to his or her knowledge false or misleading.
(3) A levy order shall be laid by the Commission before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order is passed by either such House within the next 21 days on which that House sits after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done under it.
(4) In this section, ‘levy order’ has the same meaning as it has in section 45A.

Arrangement in relation to collection of levies
45C. (1) The Commission may enter into an arrangement with Coimisiún na Meán in relation to the collection of a relevant levy.

(2) An arrangement referred to in subsection (1) shall be for the purpose of enabling the Commission or Coimisiún na Meán to collect the relevant levy from each person obliged to pay it and pay over the relevant levy so collected to the Commission or Coimisiún na Meán as appropriate.
(3) An arrangement referred to in subsection (1) may provide for the costs associated with the collection and payment of the relevant levy concerned to be met by the Commission or Coimisiún na Meán as appropriate.
(4) Nothing in this section affects any other power of the Commission to enter into an arrangement for the collection of levies.
(5) In this section, ‘relevant levy’ means a levy payable under—
(a) a levy order (within the meaning of section 45A), or
(b) a levy order under section 21 of the Principal Act.”.


BE it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:
Part I.
Duties on Land Values.
Avoidance of contracts for payment of increment value duty by transferee or lessee.                                                         1. Any contract made after the passing of this Act between a transferor and transferee or a lessor and lessee for the payment by the transferee or lessee, as the case may be, of increment value duty, or any expenses incurred in connexion with the payment or assessment of the duty, or for the repayment or re-imbursement by the transferee or lessee to the transferor or lessor in any manner of any payments made by the transferor or lessor in respect of that duty or any such expenses, shall be void.

Amendment of s. 2 (3) of the principal Act.                                                                                2. Subsection (3) of section two of the principal Act (which relates to the definition of increment value) shall apply to the case of any transfer on sale of the fee simple of the land or of any interest in the land which took place twenty years or more before the thirtieth day of April nineteen hundred and nine, and which was a transfer to the person who is the owner of the land or any interest in the land at the time when an application is made under that provision, as it applies to the case of a transfer on sale which took place within twenty years before the thirtieth day of April, nineteen hundred and nine.

In the cases where the original site value has been finally settled before the passing of this Act, an application may be made, notwithstanding anything in subsection (3) of section two of the principal Act, under that subsection, for the purpose of giving effect to this provision within three months after the date of the passing of this Act, and the Commissioners shall, in such a case, alter the original site value as finally settled in such manner (if any) as may be necessary to give effect to the amendment made by this provision, and, in cases where any amount has been paid on account of duty, the Commissioners shall make such repayment as may be necessary to adjust the amount paid to any alteration of value made in pursuance of this provision.

Explanation and amendment of law as to reversion duty.                                                                                3.—(1) It is hereby declared that in relation to a lease which has determined the person in whom the lessor's interest was vested immediately before the expiration of the term for which the lease was granted, or, if the lease has determined before that time, immediately before the transaction or event in consequence of which the lease has determined, is the lessor for the purpose of section fifteen of the Finance (1909–10) Act, 1910 (in this Act referred to as the principal Act), and is the person to whom any benefit accrues from or by reason of the determination of the lease for the purpose of the other provisions of that Act relating to reversion duty.

10 Edw. 7. c. 8.
(2) Where, whether before or after the passing of this Act, a lease of any land determines on the vesting of the lessor's interest and the lessee's interest in the same person before the expiration of the term for which the lease was granted, the amount of the reversion duty (if any) payable shall not be the full duty, but such an amount as would, with compound interest at the rate of four per centum per annum for the residue of the term for which the lease was granted, produce the amount of the full duty.

For the purposes of this provision the full duty means the duty (if any) which would have become payable if the lease had not determined until the expiration of the term for which it was granted, and, if the total value of the land were at that time the same, as it is when the lease actually determines.

(3) No reversion duty shall be charged on the determination of any lease of land where the lease is determined in pursuance of an agreement between the lessor and the lessee for the acquisition by the lessee of the lessor's interest, if at the time of the determination of the lease—
(a) the lease has at least fifty years of its term to run; and
(b) the total value of the land does not exceed five hundred pounds.
(4) Where a lease of any land held upon trust for any body of persons is determined before the expiration of the term of the lease by the surrender thereof to the lessor upon the terms that he shall grant to those persons severally leases of various plots of land representing in the aggregate the whole of the land comprised in the original lease, for a term in each case equal to the unexpired term of the residue of the original lease, and at rents amounting in the aggregate to but not exceeding the rent reserved by the original lease, no reversion duty shall be payable on the determination of the lease:
Provided that the lessor shall, in any case to which this provision applies, deliver an account under section fifteen of the principal Act in the same manner as if reversion duty were payable on the determination of the lease.

(5) Subsection (3) of section fourteen of the principal Act shall cease to have effect and shall be deemed never to have had effect.

Amendment of s. 16 (2) (b) of the principal Act.                                                                                4. Twenty years shall be substituted for ten years as the limit of time for taking expenditure into account for the purposes of paragraph (b) of subsection (2) of section sixteen of the principal Act.

Amendment of s. 26 (1) of the principal Act.                                                                                5. Notwithstanding anything in subsection (1) of section twenty-six of the principal Act, the Commissioners may, on the request of the owner of any pieces of land which are contiguous, and which do not in the aggregate exceed one hundred acres in extent, value those pieces of land together for the purposes of that Act, although those pieces of land are under separate occupation, if they are satisfied that in the special circumstances of the case it is equitable to do so; and any such valuation may be made under this provision, although any of the pieces of land have been valued before the passing of this Act, if the request for the valuation under this provision is made by the owner of the land within three months after the passing of this Act, and in that case any valuation previously made shall be of no effect.

Saving in respect of the payment of increment value duty by certain statutory companies.                                                    6. Notwithstanding anything contained in the principal Act, where under the provisions of any lease or agreement any statutory company are required to pay over any part of the increment value of any land to His Majesty, or to any person on behalf of His Majesty, or any Department of Government, that part of the increment value shall, for the purposes of the provisions of the said Act as to the collection of increment value duty, be treated as increment value arising in respect of land held by His Majesty.

Right of Commissioners of Inland Revenue to appeal against decision of referee.                                                             7. It is hereby declared that the Commissioners of Inland Revenue, if dissatisfied with the decision of a referee, have under subsection (4) of section thirty-three of the principal Act a right of appeal to the High Court against the decision as persons aggrieved within the meaning of that provision.

Part II.
Excise.
Annual value for the purpose of excise licences.                                                                                8.—(1) The annual value of any premises for the purpose of the duty on any excise licence charged by reference to annual value shall be in England and Scotland—
16 & 17 Vict. c. 34.
43 & 44 Vict. c. 20.
(a) the inhabited house duty value if there is such a value applicable; and
(b) in a case where there is no inhabited house duty value applicable, the income tax value if there is such a value applicable; and
(c) if there is neither an inhabited house duty value nor an income tax value applicable, the annual value as determined by the Commissioners of Customs and Excise in accordance with the Acts relating to excise, but having regard in all cases to any decrease in the annual value resulting from any increase under the provisions of the principal Act in the licence duty.

For the purposes of this provision the inhabited house duty value means the value as adopted for the purposes of inhabited house duty, and the income tax value means the value as adopted for the purposes of income tax under Schedule A. of the Income Tax Act, 1853, and the inhabited house duty value or the income tax value, as the case may be, shall be deemed to be applicable if the premises to which a value is attached for the purpose of those duties or either of them correspond with the premises the annual value of which is required for the purpose of the charge of the duty on the licence, except in cases where it is shown to the Commissioners of Customs and Excise that in the determination of the inhabited house duty value or income tax value, as the case may be, no regard has been had to any decrease in the annual value resulting from any increase under the provisions of the principal Act as amended by this Act in the licence duty.

(2) In Ireland the annual value of any premises for the purpose of the duty on any excise licence charged by reference to annual value shall be determined by the Commissioners of Customs and Excise in accordance with the Acts relating to Excise, but subject to the provisions of subsection (7) of section forty-three of the Inland Revenue Act, 1880, and having regard in all cases to any decrease in the annual value resulting from any increase under the provisions of the principal Act as amended by this Act in the licence duty.
(3) The foregoing provisions of this section shall be substituted for subsection (1) of section forty-four of the principal Act, and that subsection shall cease to have effect.
(4) This section shall have effect as respects licences granted after the passing of the principal Act and in force at the time of the passing of this Act; and if, in respect of the period for which any such licence was granted, any sum has been paid as duty on the licence in excess of the sum which would have been paid if this section had been in force at the date of the grant of the licence, the excess shall be repaid.

Recovery of instalments of unpaid duty on licence in force at time of passing of Act.                                                       9. Where, since the date of the passing of the principal Act, any licence on which duty is charged under Part II. of that Act and which is in force at the time of the passing of this Act has been granted on payment of a portion only of the duty, whether in pursuance of subsection (3) of section forty-nine of the principal Act or not, any portion of the duty not paid may, without prejudice to the operation of the said subsection in cases where that subsection is applicable, be recovered from the licence-holder as a debt due to His Majesty.

Section 4 of 1 & 2 Will. 4. c. 32 not to apply to live game birds in certain cases.                                                         10. So much of section four of the Game Act, 1831, as makes it an offence for any person to buy or sell or have in his house, possession, or control game birds after the dates therein specified, shall not apply where the game is live game, and the person buying, selling, or having in his house, possession, or control the game, is keeping or intending to keep the game solely for the purpose of breeding or for sale alive, and either is licensed at the time to deal in game, or is a holder of a certificate or licence to kill game in force at the time.

The amendments made by this section shall have effect in the Game Act, 1831, as applied by any subsequent enactment as well as in that Act as originally enacted.

Part III.
Income Tax.
Assessment and recovery of part of supertax from wife in certain cases.                                                                     11.—(1) Where a husband is required under subsection (2) of section seventy-two of the principal Act, to make a return of his total income from all sources for the purpose of supertax and part of that total income is the income of his wife, the Special Commissioners may, if for any reason they consider that they are unable to obtain a satisfactory return of the wife's income from the husband, require the wife to make a return of her income, and in that case the wife shall be under the like obligation to make a return under the said section as if she were not married, and the husband shall be relieved from any obligation to make such a return as respects the income of the wife.

(2) Where supertax is charged in a case where the wife has been required to make a return under the foregoing provision, such part of the total sum payable in respect of the supertax as bears the same proportion to that total sum as the wife's income bears to the total income shall be assessed on and recoverable from the wife in lieu of the husband.
(3) This section shall have effect with respect to the supertax charged for the year beginning the sixth day of April nineteen hundred and nine and for any subsequent year as if it had been contained in the principal Act, and the provisions of that Act with regard to the assessment and collection of supertax, and the penalties for failure to make a return, shall apply accordingly.

Extension of the right to claim exemptions, &c. from income tax in certain cases to widows resident abroad who are in receipt of pensions.  12. The proviso to subsection (1) of section seventy-one of the principal Act (which gives the right to persons resident abroad to claim relief, exemption, or abatement from income tax in certain cases) shall apply to a widow who is in receipt of a pension chargeable with income tax and granted to her in consideration of the employment of her late husband in the service of the Crown as it applies to the persons described in the proviso.

Amendment as to ownership of securities for the purpose of s. 71 (2) of the principal Act.                                                  13. When the securities of a Foreign State or British Possession are held under any trust, and the person who is the beneficiary in possession under the trust is the sole beneficiary in possession and can, by means either of the revocation of the trust or of the exercise of any powers under the trust, call upon the trustees at any time to transfer the securities to him absolutely free from any trust, that person shall be deemed to be the person owning the securities for the purpose of subsection (2) of section seventy-one of the principal Act (which exempts from income tax under certain circumstances the interest and dividends of the securities of a foreign State or British Possession).

Provisions as to payment of income tax in any year previously to the passing of the Act imposing the tax for that year.                     14.—(1) Where in any income tax year any half-yearly or quarterly payments have been made on account of any dividend, interest, or other annual profits or gains, previously to the passing of the Act imposing the tax for that year, and income tax has not been charged thereon or deducted therefrom, or has not been charged thereon or deducted therefrom at the rate ultimately charged for the said year, the amount not so charged or deducted shall be charged under Schedule D. in respect of those payments as profits or gains not charged by virtue of any other Schedule, in accordance with the provisions contained in the sixth case of Schedule D. in section one hundred of the Income Tax Act, 1842, and the agents entrusted with the payment of the dividends, interest, or other annual profits or gains shall furnish a list containing the names and addresses of the persons to whom payments have been made, and the amount of those payments, to the Commissioners of Inland Revenue, upon a requisition made by the Commissioners in that behalf.

5 & 6 Vict. c. 35.
(2) Any person liable to pay any rent, interest, or annuity, or to make any other annual payment, shall be authorised to make any deduction on account of income tax for any income tax year which he has failed to make previously to the passing of the Act imposing the tax for that year, or to make up any deficiency in any such deduction which has been so made on the occasion of the next payment of the rent, interest, or annuity, or making of the other annual payment after the passing of the Act so imposing the tax, in addition to any other deduction which he may be by law authorised to make, and shall also be entitled, if there is no future payment from which the deduction may be made, to recover the sum which might have been deducted as if it were a debt due from the person as against whom the deduction could originally have been made if the Act imposing income tax for the year had been in force.
(3) In this section the expression “income tax year” means the year beginning the sixth day of April.

Part IV.
Stamps.
Exemption in certain cases of leases from increased stamp duty so far as consideration consists of a capital sum.                           15. Where the consideration, or any part of the consideration, for any lease or tack consists of any money, stock, or security (other than rent) the amount or value of which does not exceed five hundred pounds, and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value or the aggregate amount or value of the consideration other than rent exceeds five hundred pounds, section seventy-five of the principal Act shall not apply to the duty chargeable in respect of the consideration, or part thereof, which so consists of any money, stock, or security other than rent, but duty shall be charged in respect thereof as if that Act had not passed:
Provided that this section shall not apply in any case where part of the consideration for any lease or tack consists of rent, and that rent exceeds the sum of twenty pounds a year.

Part V.
Provisions as to Payments for Local Authorities.
Repeal of s. 91 of 10 Edw. 7. c. 5.                                                                                16. Section ninety-one of the principal Act (which provides for the payment of half the proceeds of the duties on land values for the benefit of local authorities) shall be suspended in its operation as from the date of the principal Act until Parliament shall otherwise determine, but not beyond the thirty-first day of March, nineteen hundred and fourteen.

Payment to Local Taxation Account of fixed sum in respect of the local taxation (Customs and Excise) duties.                                17.—(1) The sum to be paid in respect of the local taxation (Customs and Excise) duties into the Local Taxation Account, and the Local Taxation (Scotland) Account, and the Local Taxation (Ireland) Account respectively, under subsection (2) of section seventeen of the Finance Act, 1907, shall, in the current and every subsequent financial year until Parliament otherwise determines, instead of being a sum equal to the amount which would have been paid as the proceeds of those duties if that Act had not passed, be a sum equal to the amount of the English, Scottish, and Irish shares respectively of the proceeds of those duties during the financial year ending the thirty-first day of March nineteen hundred and nine.

7 Edw. 7. c. 13.
(2) There shall in addition be paid into each of the said Local Taxation Accounts during the current financial year out of the Consolidated Fund or the growing produce thereof, any amount by which the sum payable into that Account in respect of the proceeds of the local taxation (Customs and Excise) duties in the financial year ending the thirty-first day of March nineteen hundred and ten fell short of the sum which would have been so payable if this Act had been in force during that year, and any additional amount so paid into any Local Taxation Account shall be distributed and dealt with as if it were an addition to the sum paid into that account in respect of the local taxation (Customs and Excise) duties.

Extension of s. 88 of 10 Edw. 7. c. 8 to all carriage licences.                                                                             18.—(1) So much of subsection (2) of section eighty-eight of the principal Act as provides for the payment of a part of the proceeds of the duties on licences for motor cars in England and Wales into the Exchequer, and for the payment out of the Consolidated Fund to the council of a county or county borough of any deficiency in the proceeds of those duties, shall extend to the proceeds of the duties on all carriage licences (whether licences for motor cars or not), and that provision shall be construed accordingly.

59 & 60 Vict. c. 36.
(2) Notwithstanding anything in section seventeen of the Finance Act, 1907, or in subsection (1) of section eighty-eight of the principal Act, the sum to be paid out of the Consolidated Fund into the Local Taxation (Scotland) Account in pursuance of subsection (2) of section seventeen of the Finance Act, 1907, in respect of the proceeds of the duties on carriage licences, shall be the amount of the proceeds of those duties during the year ending the thirty-first day of March nineteen hundred and nine.
(3) Section ninety of the principal Act (which relates to the payment out of the Consolidated Fund of a sum equal to the net proceeds of the duties on motor spirit and motor car licences as the road improvement grant) shall be construed as if a reference to the duties on carriage licences were substituted in that section for the references to the duties on licences for motor cars which were affected by that Act and to the duties payable on licences for motor cars.
(4) In this section, the expression “duties on carriage licences” means the duties on all licences for carriages, including any duty charged under subsection (1) of section eight of the Locomotives on Highways Act, 1896, and any duty charged under section eighty-six of the principal Act in respect of motor cars.

Part VI.
National Debt.
Provision as to old sinking fund for current financial year.                                                                                19. For the purpose of calculating the old sinking fund for the financial year ending the thirty-first day of March nineteen hundred and eleven sections four and five of the Sinking Fund Act, 1875, shall have effect as if the income and expenditure therein referred to were the aggregate income and aggregate expenditure respectively for the two financial years ending the thirty-first day of March nineteen hundred and ten and the thirty-first day of March nineteen hundred and eleven.

38 & 39 Vict. c. 45.
Part VII.
Miscellaneous.
Repeal, construction, and short title.                                                                                20.—(1) The enactments specified in the Schedule to this Act are hereby repealed to the extent mentioned in the third column of that Schedule.

5 & 6 Vict. c. 35.
16 & 17 Vict. c. 34.
54 & 55 Vict. c. 39.
(2) Part I. of this Act shall be construed together with Part I. of the principal Act.

Part II. of this Act shall be construed together with the Acts which relate to duties of Excise and the management of those duties.

Part III. of this Act shall be construed together with the Income Tax Acts, 1842 and 1853, and any other enactments relating to income tax.

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

(3) This Act may be cited as the Revenue Act, 1911.

SCHEDULE.
Section 20.
Enactments Repealed.
Session and Chapter.  Short Title.                  Extent of Repeal.

10 Edw. 7. c. 8.      Finance (1909–10) Act, 1910.  Section fourteen, subsection (3); section forty-four, subsection (1); the words “and on licences for motor cars” in subsection (1) of section eighty-eight; subsection (3) of section eighty-eight; and section ninety-one.


[Preamble recites 6 Geo. 4. c. 81]
Excise duty on stills.                                                                                [1.] There shall be raised, levied, collected, and paid unto her Majesty, in and throughout the United Kingdom of Great Britain and Ireland, the duty of excise following; (that is to say,)

For every excise licence to be taken out by every person, not being a licensed distiller, rectifier or compounder of spirits, or vinegar maker, who keeps or uses any still or retort, the sum of ten shillings.

Licence to be renewed annually.                                                                                2. Every such licence shall be renewed yearly, and the said sum of ten shillings shall be yearly paid, by every person keeping or using any still or retort, so long as any still or retort is kept or used as aforesaid; and every such licence shall be in force until the fifth day of July in each year, and shall then expire; and if any person keeps or uses any still or retort without taking out such licence as by this Act required, or without renewing the same as aforesaid, every person so offending shall forfeit the sum of fifty pounds; and all provisions, clauses, matters, and things contained in the Excise Licences Act, 1825, shall be applied to this Act, and to the several provisions, clauses, matters, and things in this Act contained, as fully and effectually as if the same had been repeated and re-enacted in the body of this Act.

Penalty for keeping, &c. still without licence.
6 Geo. 4. c. 81. applied.
Duty to be under the management of the commissioners of excise.                                                                                3. The duty by this Act imposed shall be under the management of the commissioners of excise for the time being, and shall be raised, levied, collected, recovered, paid over, and accounted for, in such and the like manner, and in or by any of the general or special ways, means, or methods, by which any other duties of excise are or may be raised, levied, collected, recovered, paid over, and accounted for; and all such licences respectively shall be in such form as the commissioners of excise direct, and shall be granted by the said commissioners, or their officers duly authorized to graut licences under any law or laws of excise.

Stills in the possession of unlicensed persons to be forfeited.                                                                                4. Every still, or still head, or worm of a still, shall be forfeited which is found in the custody or possession of any person not being a person known as a regular maker of stills [1 and, if in Scotland or Ireland, being a person licensed in that respect] and such still, still head, or worm being gauged or marked as there by law required, and, it m Ireland, being accompanied by permit on removal thereof, and such person not being a licensed distiller, rectifier or compounder of spirits, or vinegar maker, or a person licensed to keep and use such still under this Act: Provided always, that the commissioners of excise may permit the keeping and using of any still or stills for experiments in chemistry, under such regulations as they think fit: Provided also, that the commissioners of excise may permit the keeping and using of any still or stills, by persons carrying on trade, or otherwise, for the manufacture of any articles other than spirits or spirit mixtures, upon every person who has a still giving notice thereof to the nearest officer of excise, and conforming to such regulations as the commissioners of excise think fit to direct, before beginning to use any still as last aforesaid.

Commissioners may permit the use of stills for experiments in chemistry, and by traders or others for the manufacture of articles other than spirits, &c.

[1 Words in brackets rep. 38 & 39 Vict. c. 66. (S.L.R.)]


When affirmation may be made instead of oath.                  1. Every person upon objecting to being sworn, and stating, as the ground of such objection, either that he has no religious belief, or that the taking of an oath is contrary to his religious belief, shall be permitted to make his solemn affirmation instead of taking an oath in all places and for all purposes where an oath is or shall be required by law, which affirmation shall be of the same force and effect as if he had taken the oath; and if any person making such affirmation shall wilfully, falsely, and corruptly affirm any matter or thing which, if deposed on oath, would have amounted to wilful and corrupt perjury, he shall be liable to prosecution, indictment, sentence, and punishment in all respects as if he had committed wilful and corrupt perjury.

Form of affirmation.                                           2. Every such affirmation shall be as follows:—
“I, A.B., do solemnly, sincerely, and truly declare and affirm,” and then proceed with the words of the oath prescribed by law, omitting any words of imprecation or calling to witness.

Validity of oath not affected by absence of religious belief.  3. Where an oath has been duly administered and taken, the fact that the person to whom the same was administered had, at the time of taking such oath, no religious belief, shall not for any purpose affect the validity of such oath.

Form of affirmation in writing.                                4. Every affirmation in writing shall commence “I,_________, of_________, do solemnly and sincerely affirm,” and the form in lieu of jurat shall be “Affirmed at_________, this_________day of_________, 18_____. Before me.”

Swearing with uplifted hand.                                   5. If any person to whom an oath is administered desires to swear with uplifted hand, in the form and manner in which an oath is usually administered in Scotland, he shall be permitted so to do, and the oath shall be administered to him in such form and manner without further question.

[S. 6 rep. 8 Edw. 7. c. 49 (S.L.R.).]
Short title.                                                   7. This Act may be cited as the Oaths Act, 1888.

[Sched. rep. 8 Edw. 7. c. 49 (S.L.R.).]
[1 Short title, “The Oaths Act, 1888,” see s. 7.]