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.
Duty on tea.                                                                          1. The duty of Customs payable on tea until the first day of July, nineteen hundred and fourteen, under the Finance Act, 1913, shall continue to be charged, levied, and paid until the first day of July nineteen hundred and fifteen, on the importation thereof into Great Britain or Ireland (that is to say) :—
3 & 4 Geo. 5. c. 30.
Tea, the pound - - - - fivepence.
Part II.
Income Tax.
Income tax for 1914–15.                                                               2.—(1) Income tax for the year beginning on the sixth day of April, nineteen hundred and fourteen, shall be charged at the rate of one shilling and threepence.

16 & 17 Vict. c. 34.
32 & 33 Vict. c. 67.
(2) All such enactments relating to income tax as were in force with respect to duties of income tax granted for the year beginning on the sixth day of April, nineteen hundred and thirteen, shall have full force and effect with respect to any duties of income tax hereby granted.
(3) The annual value of any property which has been adopted for the purpose either of income tax under Schedules A. and B. in the Income Tax Act, 1853, or of inhabited house duty, for the year ending on the fifth day of April, nineteen hundred and fourteen, shall be taken as the annual value of such property for the same purpose for the next subsequent year; provided that this subsection—
(a) so far as respects the duty on inhabited houses in Scotland, shall be construed with the substitution of the twenty-fourth day of May for the fifth day of April; and
(b) shall not apply to the metropolis as defined by the Valuation (Metropolis) Act, 1869.

Super-tax for 1914–15.                                                                3.—(1) In addition to the income tax charged at the rate of one shilling and threepence under this Act there shall be charged, levied, and paid for the year beginning on the sixth day of April, nineteen hundred and fourteen, in respect of the income of any individual, the total of which from all sources exceeds three thousand pounds, an additional duty of income tax (in this Act referred to as super-tax) at the following rates :—
($$$)10 Edw. 7. c. 8.
In respect of the first two thousand five hundred pounds of the income - -  nil.

In respect of the excess over two thousand five hundred pounds—
for every pound of the first five hundred pounds of the excess - -          fivepence
for every pound of the next one thousand pounds of the excess - -           sevenpence
for every pound of the next one thousand pounds of the excess - -           ninepence
for every pound of the next one thousand pounds of the excess - -           elevenpence
for every pound of the next one thousand pounds of the excess - -           one shilling and a penny
for every pound of the next one thousand pounds of the excess - -           one shilling and threepence
for every pound of the remainder of the excess - - - - -                    one shilling and fourpence.

(2) All such enactments relating to super-tax as were in force with respect to the super-tax granted for the year beginning on the sixth day of April, nineteen hundred and thirteen, shall have full force and effect with respect to the super-tax granted under this section :
Provided that in estimating total income for the purposes of super-tax for the year beginning the sixth day of April, nineteen hundred and fourteen, a deduction may be made (in addition to those authorised in paragraph (a) of subsection (2) of section sixty-six of the Finance (1909–10) Act, 1910) of any additional sum on which it is shown to the Commissioners of Inland Revenue that duty would have been repayable in respect of maintenance, repairs, insurance, and management if this Act had been in force during the year by reference to which the total income is estimated.

Modification of relief given in respect of earned income.                             4.—(1) The following subsection shall be substituted for subsection (1) of section nineteen of the Finance Act, 1907 (which provides for the reduction of the income tax payable in respect of earned income), namely :—
7 Edw. 7. c. 13.
“(1) Any individual who claims and proves in manner provided by this section that his total income from all sources does not exceed two thousand five hundred pounds, and that any part of that income is earned income, shall be entitled, subject to the provisions of this section, to such relief from income tax as will reduce the amount payable on the earned income to the amount which would be payable if the tax were charged on that income at the rate of—
ninepence if the total income does not exceed one thousand pounds ;
tenpence halfpenny if the total income exceeds one thousand pounds but does not exceed one thousand five hundred pounds ;
one shilling if the total income exceeds one thousand five hundred pounds but does not exceed two thousand pounds ;
one shilling and twopence if the total income exceeds two thousand pounds but does not exceed two thousand five hundred pounds.”

(2) Section sixty-seven of the Finance (1909–10) Act, 1910, shall cease to have effect.

Taxation of income in respect of foreign property.                                    5. Income tax in respect of income arising from securities, stocks, shares, or rents in any place out of the United Kingdom shall, notwithstanding anything in the rules under the fourth and fifth case in section one hundred of the Income Tax Act, 1842, be computed on the full amount of the income, whether the income has been or will be received in the United Kingdom or not, subject in the case of income not received in the United Kingdom to the same deductions and allowances as if it had been so received and to the deduction (where such a deduction cannot be made under any other provision of the Income Tax Acts) of any sum which shall have been paid in respect of income tax in the place where the income shall have arisen, and to a deduction on account of any annual interest or any annuity or other annual payment payable out of the income to a person not resident in the United Kingdom; and the provisions of the Income Tax Acts (including those relating to returns) shall apply accordingly, and nothing in those provisions as to the receipt of sums in the United Kingdom shall be construed so as to render liable under those rules to income tax for the current or any subsequent year any sums which represent—
5 & 6 Vict. c. 35.
43 & 44 Vict. c. 19.
(a) income from any such securities, stocks, shares, or rents, on which income tax has been paid under this section; or
(b) income from any such securities, stocks, shares, or rents which was paid or became due before the sixth day of April, nineteen hundred and fourteen :
Provided that this section shall not apply in the case of a person who satisfies the Commissioners of Inland Revenue that he is not domiciled in the United Kingdom, or that, being a British subject, he is not ordinarily resident in the United Kingdom.

Any person aggrieved by any decision of the Commissioners of Inland Revenue, on a question of domicile or residence under this section, shall have the same right to require those Commissioners to state a case on the question as an appellant has to require the general or special Commissioners to state a case on a point of law, and section fifty-nine of the Taxes Management Act, 1880, and any rules made for the purposes of that section shall apply accordingly.

Relief of small incomes from increased tax.                                           6.—(1) If any individual who has been assessed or charged to income tax, or has paid income tax either by way of deduction or otherwise, claims and proves in manner prescribed by the Income Tax Acts that his total income from all sources does not exceed five hundred pounds, he shall be entitled to such relief from income tax as will reduce the amount of income tax on his income to the amount which would have been paid if the tax were charged on that income—
(a) at the rate of one shilling and twopence if his income exceeds three hundred pounds; and
(b) at the rate of one shilling if his income does not exceed three hundred pounds.
(2) The relief given under this section shall be in addition to and not in derogation of any exemption, or other relief, or abatement under the Income Tax Acts, but where any such exemption, relief, or abatement is to be determined by reference to the amount of the income tax on any sum, the amount of the tax shall be calculated at the reduced rate.
(3) All the provisions of the Income Tax Acts which relate to claims for exemption, relief, or abatement, or the proof to be given with respect to those claims, shall apply to claims for relief under this section and the proof to be given with respect to those claims.
(4) An individual shall not be entitled to relief under this section in respect of any income the tax on which he is entitled to charge against any other person, or to deduct, retain, or satisfy out of any payment which he is liable to make to any other person.

Extension of relief in respect of children.                                           7. Section sixty-eight of the Finance (1909–10) Act, 1910 (which gives to individuals whose total income does not exceed five hundred pounds relief from income tax equal to the amount of tax on ten pounds in respect of every child under the age of sixteen years), shall have effect as if twenty pounds were substituted for ten pounds.

Relief from income tax in respect of maintenance, &c. of land and houses.             8. The limit under section sixty-nine of the Finance (1909–10) Act, 1910, on the amount of duty which may be repaid on account of the maintenance, repairs, insurance, and management of land or houses shall be removed as respects income tax for the year beginning the sixth day of April, nineteen hundred and fourteen, and any subsequent year, and as respects that year and any subsequent year, twelve pounds shall be substituted for eight pounds in subsection (2) of the said section as the annual value limit for houses to which that section is applied.

Provisious with respect to income tax of married persons.                             9.—(1) If an application is made for the purpose in such manner and form as may be prescribed by the Commissioners of Inland Revenue, either by a husband or wife, within six months before the sixth day of May in any income tax year—
60 & 61 Vict. c. 24.
5 & 6 Vict. c. 35.
1 & 2 Geo. 5. c. 2.
(a) Income tax (including super-tax) for that year shall be assessed, charged, and recovered on the income of the husband and on the income of the wife as if they were not married, and all the provisions of the Income Tax Acts with respect to the assessment, charge, and recovery of income tax (including supertax), and the penalties for failure to make a return, shall apply as if they were not married; and
(b) All the provisions of the Income Tax Acts which relate to claims for exemption, relief, or abatement, and the proof to be given with respect to those claims, shall also apply as if they were not married; and a claim under section five of the Finance Act, 1897 (which relates to the exemption of the income of a married woman in certain cases), may be made by the wife as well as by the husband; and
(c) The income of the husband and wife shall be treated as one in estimating the amount to be repaid or allowed in respect of any exemption, relief, or abatement which depends wholly or partially on total income, (except so far as otherwise required for the purpose of dealing with any claim for exemption, relief, or abatement under section five of the Finance Act, 1897), and the total amount of any exemption, relief, or abatement given in respect of the incomes of the husband and wife shall not exceed that which would have been given if an application had not been made under this section; and
(d) The benefit of any such exemption, relief, or abatement may be given either by way of reduction of assessment, or by repayment of any excess of tax which has been paid, or by both of those means, as the case requires, and shall, in the case of relief given in respect of earned income (including any exemption, relief, or abatement given in respect of the profits of a wife from a business in pursuance of section five of the Finance Act, 1897), be given in proportion to the income earned respectively by the husband and the wife, in the case of relief given in respect of insurance premiums, be given to the husband or wife, as the case may be, by whom the premium is paid, and, in any other case, be given in proportion to the respective incomes of the husband and wife; and
(e) for the purpose of any exemption, relief, or abatement, a return may be made by the husband or the wife of the total income of the husband and wife, but if the Commissioners of Inland Revenue are not satisfied with such return they may obtain a return from the wife or husband, as the case may be; and
(f) the income of the husband and wife shall be treated as one in estimating total income for the purpose of super-tax, and the amount of super-tax payable in respect of the total income shall be divided between the husband and wife in proportion to their respective incomes, and the total amount payable shall not be less than it would have been if an application had not been made under this section.
(2) The Commissioners of Inland Revenue may require returns for the purposes of this section to be made at any time, and section fifty-five of the Income Tax Act, 1842, shall, with the necessary modifications, apply in the case of the refusal or neglect to make or wilful delay in making any such return.
(3) Where income tax (including super-tax) is charged on the profits or income of a married woman, in pursuance of this section, the power to distrain in the case of non-payment of any income tax payable by the wife shall extend to the goods and chattels of the husband as well as to the goods and chattels of the wife :
Provided that no distraint shall be so made on the goods and chattels of the husband unless a written demand for payment shall first have been made on the husband or left for him at his usual place of residence, and he shall have failed to pay the amount of tax payable by his wife within seven days of such demand.

(4) Section eleven of the Revenue Act, 1911 (which relates to the assessment and recovery of part of the super-tax from the wife in certain cases) shall cease to have effect.

Provision as to partnership businesses carried on abroad.                             10.—(1) Where any trade or business is carried on by two or more persons in partnership, and the control and management of such trade or business is situate abroad, the said trade or business shall be deemed to be carried on by persons resident outside the United Kingdom and the said partnership shall be deemed to reside outside the United Kingdom, notwithstanding the fact that some of the members of the said partnership are resident in the United Kingdom and that some of the trading operations of the said partnership are conducted within the United Kingdom.

(2) Where any part of the trade or business of a partnership firm whose management and control is situate abroad consists of trading operations within the United Kingdom, the said firm shall be assessable in respect of the profits of such trading operations within the United Kingdom to the same extent as, and no further than, a person resident abroad is assessable in respect of trading operations by him within the United Kingdom, notwithstanding the fact that one or more of the members of the said firm are resident in the United Kingdom, provided that, for the purpose of assessing any such firm in respect of the profits of the said trading operations within the United Kingdom, an assessment may be made on the said firm in respect of the said profits in the name of any partner resident in the United Kingdom.

Residents abroad owning securities of foreign state or British possession.            11. The time limit imposed by subsection (2) of section seventy-one of the Finance (1909–10) Act, 1910, which grants relief to persons not resident in the United Kingdom in respect of income tax on the interest or dividends of any securities of a foreign state or British possession, shall be extended from six months to three years.

Part III.
Death Duties.
Amended rates of estate duty.                                                         12. The scale set out in the First Schedule to this Act shall, in the case of persons dying after the fifteenth day of August, nineteen hundred and fourteen, be substituted for the scale of rates of estate duty set out in the Second Schedule to the Finance (1909–10) Act, 1910, as the scale of rates of estate duty.

Reduction of full amount of duty where the margin above the limit of value is small.  13.—(1) The amount of estate duty payable on an estate at the rate applicable thereto under the scale of rates of duty shall, where necessary, be reduced so as not to exceed the highest amount of duty which would be payable at the next lower rate, with the addition of the amount by which the value of the estate exceeds the value on which the highest amount of duty would be so payable at the lower rate.

(2) Where the net value of the property real and personal in respect of which estate duty is payable on the death of the deceased, exclusive of property settled otherwise than by the will of the deceased, exceeds one thousand pounds, the amount of legacy and succession duty payable in respect of the property shall not exceed the amount by which the net value of the property as estimated for the purposes of estate duty exceeds one thousand pounds.

Abolition of settlement estate duty and of relief in respect of settled property.     14. Any relief from the payment of estate duty given by subsection (2) of section five, or by subsection (1) of section twenty-one of the Finance Act, 1894 (which relate to settled property), or by subsection (16) of section twenty-three of that Act (which relates to entailed estates in Scotland) shall cease in the case of any person dying after the fifteenth day of August, nineteen hundred and fourteen, and settlement estate duty shall not be levied in the case of persons dying after the eleventh day of May, nineteen hundred and fourteen :
57 & 58 Vict. c. 30.
63 & 64 Vict. c. 7.
Provided that—
(a) nothing in this section shall affect the relief given by the above-mentioned provisions of the Finance Act, 1894, in cases where, before or after the passing of this Act, estate duty has been paid or any of the duties specified in subsection (1) of section twenty-one of that Act have, either before or after the passing of this Act, been paid or are payable upon the death of one of the parties to a marriage, so far as respects the payment of estate duty on the death of the other party to the marriage; and
(b) on the first occasion on which estate duty becomes payable in respect of any property which would not have been payable but for this section, the amount of settlement estate duty, if any, which has been paid in respect of that property, shall be allowed against the amount of estate duty payable on that occasion, and if it exceeds that amount, the excess shall be repaid to the estate, and in addition, a sum equal to simple interest on the said amount of settlement estate duty calculated at the rate of three per cent. per annum from the fifteenth day of August, nineteen hundred and fourteen, up to the date of the occasion shall be paid to the several persons or their representatives who would have been entitled to the income arising from that amount, if that amount had on the fifteenth day of August, nineteen hundred and fourteen, been added to the capital of the settled property and shall be divided amongst those persons or their representatives according to the several interests they would have had in that income; and
(c) Section eleven of the Finance Act, 1900, as amended by section fifty-nine of the Finance (1909–10) Act, 1910, shall not operate on any such surrender, assurance, divesting, or disposition as is mentioned in the said section eleven made by any person between the fifteenth day of August, nineteen hundred and fourteen, and the first day of April, nineteen hundred and fifteen, so as to make any estate duty payable on the death of that person which would not have been payable but for this section.

Relief in respect of quick succession where property consists of land or a business.  15. Where the Commissioners of Inland Revenue are satisfied that estate duty has become payable on any property consisting of land or a business (not being a business carried on by a company), or any interest in land or such a business, passing upon the death of any person, and that subsequently within five years estate duty has again become payable on the same property or any part thereof passing on the death of the person to whom the property passed on the first death, the amount of estate duty payable on the second death (if that death occurs after the passing of this Act) in respect of the property so passing shall be reduced as follows :—
Where the second death occurs within one year of the first death, by fifty per cent. ;
Where the second death occurs within two years of the first death, by forty per cent. ;
Where the second death occurs within three years of the first death, by thirty per cent. ;
Where the second death occurs within four years of the first death, by twenty per cent. ;
Where the second death occurs within five years of the first death, by ten per cent. :
Provided that where the value, on which the duty is payable, of the property on the second death exceeds the value, on which the duty was payable, of the property on the first death, the latter value shall be substituted for the former for the purpose of calculating the amount of duty on which the reduction under this section is to be calculated.

Protection of purchasers and mortgagees of interests in expectancy.                   16. Where an interest in expectancy within the meaning of Part I. of the Finance Act, 1894, in any property has, before the eleventh day of May, nineteen hundred and fourteen, 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 mortgagee.

57 & 58 Vict. c. 30.
Part IV.
National Debt.
Reduction of permanent annual charge for current year.                                17. The amount of the permanent annual charge for the National Debt under section one of the Sinking Fund Act, 1875, shall, during the current year, be the sum of twenty-three and a half million pounds instead of twenty-four and a half million pounds; and section four of the Finance Act, 1910, shall have effect accordingly.

38 & 39 Vict. c. 45.
10 Edw. 7. c. 35.
Part V.
Miscellaneous.
Repeal, construction, and short title.                                                18.—(1) The enactments specified in the Second Schedule to this Act are hereby repealed to the extent mentioned in the third column of that Schedule.

39 & 40 Vict. c. 36.
(2) Part I. of this Act, so far as it relates to duties of Customs, shall be construed together with the Customs (Consolidation) Act, 1876, and any enactments amending that Act.

Part II. of this Act shall be construed together with the Income Tax Acts, 1842 to 1853, and any other enactments relating to income tax, and those enactments and Part II. of the Act are in this Act referred to as the Income Tax Acts.

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

(3) This Act may be cited as the Finance Act, 1914.
The SCHEDULES above referred to.
Section 12.

FIRST SCHEDULE.
Scale of Rates of Estate Duty.
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 ” ”                                             20,000     -  -  5
”                                        20,000 ” ”                                             40,000     -  -  6
”                                        40,000 ” ”                                             60,000     -  -  7
”                                        60,000 ” ”                                             80,000     -  -  8
”                                        80,000 ” ”                                             100,000    -  -  9
”                                        100,000 ” ”                                            150,000    -  -  10
”                                        150,000 ” ”                                            200,000    -  -  11
”                                        200,000 ” ”                                            250,000    -  -  12
”                                        250,000 ” ”                                            300,000    -  -  13
”                                        300,000 ” ”                                            350,000    -  -  14
”                                        350,000 ” ”                                            400,000    -  -  15
”                                        400,000 ” ”                                            500,000    -  -  16
”                                        500,000 ” ”                                            600,000    -  -  17
”                                        600,000 ” ”                                            800,000    -  -  18
”                                        800,000 ” ”                                            1,000,000  -  -  19
”                                        1,000,000 - - - -                                      - -        -  -  20

SECOND SCHEDULE.
Section 18.
Enactments Repealed.
Session and Chapter.  Short Title.                      Statutes repealed.

57 & 58 Vict. c. 30.  The Finance Act, 1894 -           Subsections (1) and (4) of section five; in section seventeen the words “the rate of the settlement estate duty where the property is settled shall be two per cent.”; subsection (4) of section twenty-one.

10 Edw. 7. c. 8.      The Finance (1909–10) Act, 1910.  Section fifty-four and the Second Schedule as respects persons dying after the fifteenth day of August, one thousand nine hundred and fourteen; section sixty-seven; in subsection (1) of section sixty-nine the words “not exceeding in the case of land one-eighth and in the case of houses one-twelfth part of the duty on an amount equal to the annual value.”

1 Geo. 5. c. 2.       The Revenue Act, 1911             Section eleven.


[11th June, 2019]
WHEREAS by virtue of Article 46 of the Constitution any provision of the Constitution may be amended in the manner provided by that Article:
AND WHEREAS it is proposed to amend Article 41 of the Constitution:
Be it therefore enacted by the Oireachtas as follows:
Amendment of Article 41 of the Constitution
1. Article 41 of the Constitution is hereby amended as follows:
(a) paragraph i of subsection 2° of section 3 of the Irish text shall be repealed;
(b) paragraph i of subsection 2° of section 3 of the English text shall be repealed;
(c) paragraph ii of subsection 2° of section 3 of both texts shall be numbered as paragraph i;
(d) paragraph iii of subsection 2° of section 3 of both texts shall be numbered as paragraph ii;
(e) paragraph iv of subsection 2° of section 3 of both texts shall be numbered as paragraph iii;
(f) the subsection, the text of which is set out in Part 1 of the Schedule , shall be substituted for subsection 3° of section 3 of the Irish text;
(g) the subsection, the text of which is set out in Part 2 of the Schedule , shall be substituted for subsection 3° of section 3 of the English text.

Citation
2. (1) The amendment of the Constitution effected by this Act shall be called the Thirty-eighth Amendment of the Constitution.
(2) This Act may be cited as the Thirty-eighth Amendment of the Constitution (Dissolution of Marriage) Act 2019.

SCHEDULE
PART 1
3° Féadfar socrú a dhéanamh le dlí chun aitheantas a thabhairt faoi dhlí an Stáit do scaoileadh ar phósadh arna thabhairt faoi dhlí sibhialta stáit eile.

PART 2
3° Provision may be made by law for the recognition under the law of the State of a dissolution of marriage granted under the civil law of another state.


Description of trustee savings banks.                                                      1.—(1) A trustee savings bank may not be designated or described in any manner which imports that the Government is responsible or liable to depositors for money placed in the safe keeping of the bank, and may not bear any title other than that of “savings bank certified under the Act of 1863,” with such additional local description, if any, as may be required for the sake of distinctiveness.

26 & 27 Vict. c. 87.
(2) If default is made in compliance with the requirements of this section in the case of any trustee savings bank, the provisions of section fifty-five of the Trustee Savings Banks Act, 1863, shall apply as in the case of neglect or refusal to obey any orders or directions given by the National Debt Commissioners.

Establishment of Inspection Committee.                                                     2.—(1) There shall be established an Inspection Committee of trustee savings banks.

(2) The persons named in the First Schedule to this Act shall with the approval of the National Debt Commissioners, frame a [2] scheme for the appointment of the Committee, and for determining the mode in which the members of the Committee are to be appointed and their term of office, and, subject to the provisions of this Act, their powers, procedure, and duties. .
(3) A paid officer of a trustee savings bank shall not be eligible to be a member of the Committee.
(4) The Committee may, with the approval of the National Debt Commissioners, modify a scheme framed under this section.
(5) The Committee may with the approval of the Treasury, appoint such officers as may appear to be required for the execution of the duties of the Committee under this Act.
(6) The members of the Committee shall be entitled to such remuneration by way of fees or otherwise as may be approved by the Treasury.
(7) Every scheme made in pursuance of this section and every modification thereof shall be laid before both Houses of Parliament.

Powers and duties of Inspection Committee.                                                 3.—(1) The Inspection Committee may appoint persons to inspect the books and accounts of trustee savings banks, and to examine and ascertain and report to the Committee from time to time with respect to each bank, whether the bank has complied with the requirements of the Acts and rules relating to the bank as to the security to be taken from officers, the accounts of the bank and the conduct of its business, and whether any portion of the expenditure is excessive or unnecessary; and every trustee savings bank shall give all due facilities for enabling any such inspection or examination to be made.

26 & 27 Vict. c. 87.
50 & 51 Vict. c. 47.
(2) If on the report of any such person it appears to the Committee that any trustee savings bank has made default in giving such facilities or complying with any of the requirements aforesaid, or that any portion of the expenditure of the bank is excessive or unnecessary the Committee shall call upon the bank to remedy the default, or, as the case may be, to reduce the expenditure, within a specified time, and if the default is not remedied or the expenditure is not reduced within that time the Committee shall report the matter to the National Debt Commissioners.
(3) Thereupon the National Debt Commissioners may in their discretion either close the account of the trustees of the bank in which case the provisions of section fifty-five of the Trustee Savings Banks Act, 1863, shall apply as in the case of neglect or refusal to obey any orders or directions given by the Commissioners, or report the matter to the Treasury with a view of action being taken under section two of the Trustee Savings Banks Act, 1887, or adopt both of these courses.
(4) The trustees of every trustee savings bank shall, on the requisition of the Committee, supply the Committee with a copy of the pass book in use in the bank, of the annual general statement of the accounts of the bank, and of the rules of the bank, and of any amendments thereof.
(5) If in the opinion of the Committee the rules of any such bank are insufficient for the purpose of maintaining an efficient audit, the bank shall with all convenient speed make such additional rules as may, in the opinion of the Committee, be required for the purpose.
(6) If the bank do not, within a time specified by the Committee from the date of being required to make any such rules, comply with the requirement, the Committee may make such rules, and shall submit the rules so made to the registrar of friendly societies, to be certified by him; and, when so certified, they shall be binding on the trustees.
(7) The Committee shall annually report their proceedings under this Act to the National Debt Commissioners, and this report shall be laid before Parliament.
(8) The Committee may, with the approval of the National Debt Commissioners, make rules for regulating the duties of persons appointed by the Committee under this section.
(9) The Committee may act by a majority of the members present and voting at any meeting of the Committee, and may signify their acts by an instrument in writing signed by any two of the members of the Committee, and an act of the Committee shall not be invalid by reason only of any vacancy in their number.

Expenses of Inspection Committee.                                                          4.—(1) Such of the expenses (including the remuneration of members and officers) incidental to the exercise by the Inspection Committee of their powers under this Act as may be sanctioned by the Treasury on the recommendation of the National Debt Commissioners may, to an extent not exceeding six thousand pounds in any one year, be paid out of the interest earned in that year by the National Debt Commissioners in respect of the separate surplus fund which has accrued under section twenty-nine of the Trustee Savings Banks Act, 1863, and which does not carry interest to the trustees of savings banks.

26 & 27 Vict. c. 87.
(2) If in any year the amount available under the foregoing provision is insufficient for payment of the expenses so sanctioned the deficiency shall, in accordance with a scheme made by the Committee, with the approval of the National Debt Commissioners, be defrayed out of contributions from the several trustee savings banks. The amount to be contributed by each trustee savings bank shall not exceed threepence per one hundred pounds on the amount of the funds appearing by the last annual statement of the bank to be invested on behalf of the bank and in respect of money invested in the names of the National Debt Commissioners may be deducted by those Commissioners from the interest payable to the trustees of the bank on the money so invested, and in respect of money otherwise invested shall be paid by the trustees of the bank on the requisition of the said Commissioners.

Powers of National Debt Commissioners to determine certain questions as to savings banks.  5.—(1) If, on any report by the Inspection Committee, any question arises as to what constitute the necessary expenses attending the management of a trustee savings bank within the meaning of section two of the Trustee Savings Banks Act, 1863, whether involving the withdrawal of any portion of the separate surplus fund, in pursuance of section twenty-nine of the said Act, or not, the decision of the National Debt Commissioners on the question shall be conclusive.

26 & 27 Vict. c. 87.
(2) No application to the National Debt Commissioners for a payment from the separate surplus fund standing at the credit of any savings bank shall be entertained unless it have the previous sanction of the Inspection Committee.

Amendment of law as to closing trustee savings bank.                                       6.—(1) Notwithstanding anything in section three of the Post Office Savings Bank Act, 1863, it shall not be necessary for the trustees of a trustee savings bank to pay off, either in money or by transfer to a post office savings bank, three fourths of their depositors amount before closing the bank, but they shall not close the bank before the expiration of one month from the giving of the notice required by that section.

26 & 27 Vict. c. 14.
(2) Where the trustees of a trustee savings bank propose to close the bank they shall give to depositors such notice as the National Debt Commissioners may require of the facilities afforded by law to depositors for transferring their deposits to a post office savings bank.

Office of trustee to be vacated for non-attendance at meetings.                            7.—(1) If a trustee of a trustee savings bank is absent from all the meetings of the trustees and of the committee of management (if any) held during any period of twelve months ending with the twentieth day of November, and has not during that period performed any of the duties imposed on trustees and managers by the paragraph numbered (2) of section six of the Trustee Savings Banks Act, 1863, his office as trustee shall at the end of that period become vacant, and he shall not, unless he has before the end of that period explained to the satisfaction of the Inspection Committee his absence or the non-performance of his duties, be eligible for re-appointment until the expiration of one year from the end of that period, and until he is re-appointed his name shall not be allowed to continue in the list of trustees, but the vacation of his office shall not affect any liability which he may have incurred as trustee before the date at which he vacates his office.

26 & 27 Vict. c. 87.
(2) Where a vacancy occurs in pursuance of this section the trustees of the savings bank shall forthwith send notice of the vacancy to the National Debt Commissioners and to the Committee of Inspection.

Form of annual statement by trustees of trustee savings banks.                             8. The annual statement required by section fifty-five of the Trustee Savings Banks Act, 1863, to be made by the trustees and managers of every trustee savings bank shall be in such form and contain or be accompanied by such particulars as the National Debt Commissioners direct. A similar statement shall be sent to the inspection committee each year at the same time.

Amendment of 26 & 27 Vict. c. 87. s. 8.                                                    9. The security to be given in pursuance of section eight of the Trustee Savings Banks Act, 1863, may either be in the form required by that section or, with the permission of the National Debt Commissioners, be the deposit of money or Government securities or the bond of a guarantee society.

Provisions as to special investments.                                                      10. The power of a trustee savings bank to make investments (herein-after referred to as special investments) in pursuance of section sixteen of the Trustee Savings Banks Act, 1863, shall be subject to the following restrictions, namely:—
(a) An investment shall not be made . . . . . on behalf of any person unless he is at the time of making the investment a depositor in the bank to the extent of not less than fifty pounds: Provided that nothing in this subsection shall prevent the continuance of special investments in behalf of any person who is before the passing of this Act a depositor under section sixteen of the Trustee Savings Banks Act, 1863;
(b) The total amount to be invested . . . . . . on behalf of any one depositor shall not exceed five hundred pounds in the aggregate;
(c) The money received for investment . . . . . . shall not be invested in any manner not for the time being authorised by law in the case of investment by trustees, and shall not be invested on mortgage of land or any interest in land;
(d) The accounts of the bank shall be kept so as to distinguish between the receipts and expenditure on account of special investments and the receipts and expenditure on account of the general business of the bank;
(e) The assets of the bank in respect of ordinary deposits shall not be chargeable with any part of the expenditure on account of special investments and shall not be liable for any loss or deficiency in respect of special investments;
(f) The security required by section eight of the Trustee Savings Banks Act, 1863, as amended by this Act, shall comprise separate security in respect of the amount received on account of special investments;
(g) The annual statement required by section fifty-five of the the Trustee Savings Banks Act, 1863, shall contain, or be accompanied by, such particulars with respect to the special investments of the bank as the National Debt Commissioners direct;
(h) The rules of the bank shall provide to the satisfaction of the inspection committee for the audit, examination, and publication of the investment accounts, for the safe custody of the securities held by the bank on account of special investments, and the security to be given by officers of the bank in respect of the amount received on such account;
(i) The power to make special investments shall not be exercised by any bank unless the bank has exercised the power before the first day of June one thousand eight hundred and ninety-one.[1]

Amendment of law as to limit of deposit and interest on deposit.                           11. [Recital].

(1) A savings bank shall not receive any deposit which makes the sum standing in the name of any depositor in the bank exceed two hundred pounds.
(2) So much of any enactment as prohibits the receipt from any depositor of any sum of money which makes the sum to which he is entitled exceed the sum of one hundred and fifty pounds in the whole, exclusive of interest, is hereby repealed.
(3) Interest shall be allowed in full on the sum standing in the name of a depositor in a savings bank so long as it does not exceed two hundred pounds, but whenever the sum standing in the name of any depositor in any savings bank exceeds that amount, interest shall not be allowed on any sum in excess of two hundred pounds.
(4) Notwithstanding any restriction on the amount to be deposited in any one year, a depositor in a savings bank may, not more than once in any savings bank year, deposit money to replace money previously withdrawn in one entire sum during that year. For the purposes of this provision the expression “savings bank year” means, with reference to trustee savings banks, the year ending the twentieth day of November, and with reference to the Post Office savings banks, the year ending the thirty-first day of December.

Forfeiture of illegal deposits.                                                            12.—(1) If any person at any time has a deposit in more than one savings bank in the United Kingdom, or has deposits standing to the credit of more than one account in the same savings bank in the United Kingdom, he shall be liable to forfeit any amount illegally deposited, either as to the whole thereof, or to such extent as in the case of deposits to the credit of more than one account in a Post Office savings bank, the Postmaster General, and in any other case the National Debt Commissioners may think just in the circumstances of the case, and any money so forfeited shall be paid to the National Debt Commissioners and applied to the reduction of the National Debt.

26 & 27 Vict. c. 87.
50 & 51 Vict. c. 40.
Provided as follows:—
(a) Where a trustee savings bank has suspended payment, nothing in the Trustee Savings Banks Act, 1863, or in this Act, shall prevent a depositor in that bank from subsequently opening or having an account in any other savings bank;
(b) Nothing in this section or in any other enactment relating to savings banks shall prevent a friendly society from having deposits in more than one savings bank in the United Kingdom, or from having deposits standing to the credit of more than one account in the same savings bank in the United Kingdom, and a person making a deposit in a savings bank on behalf of a friendly society shall not be bound to make a declaration to the effect that the society is not entitled to any benefit from deposits in that or any other savings bank.
(2) Regulations made by the Treasury and the Postmaster General respectively, under the Savings Banks Act, 1887, may provide for the addition of one or more names to an account already in a savings bank, and may provide that the addition of such names shall not be deemed to be the opening of a new account in the bank.

Provision as to priority of debts due to trustee savings banks by their officers.          13. Nothing in section forty of the Bankruptcy Act, 1883, shall affect the priority given by section fourteen of the Trustee Savings Banks Act, 1863, to the debts mentioned in that section.

46 & 47 Vict. c. 52.
26 & 27 Vict. c. 87.
[S. 14 rep. 4 Edw. 7. c. 8. s. 15.]
[S. 15 amends 37 & 38 Vict. c. 73. s. 3, and 40 & 41 Vict. c. 13. s. 17. See those Acts.]

Definitions.                                                                               16. In this Act—
The expression “trustee savings bank” means a bank certified under the Trustee Savings Banks Act, 1863.

The expression “savings bank” (without the word trustee) includes both a trustee savings bank and a post office savings bank.

The expression “friendly society” means a friendly society legally registered in the manner required by the Acts for the time being in force relating to friendly societies and includes a registered branch.

Extent of Act.                                                                             17. This Act shall extend to the Channel Islands and the Isle of Man, and the Royal Courts of the Channel Islands shall register the same.

[S. 18. rep. 8 Edw. 7. c. 49. (S.L.R.).]
Short title.                                                                               19.—(1) This Act may be cited as the Savings Banks Act, 1891.

(2) The Trustee Savings Banks Acts, 1863 and 1887, and so much of the Savings Banks Act, 1887, as relates to trustee savings banks, and this Act, may be cited collectively as the Trustee Savings Banks Acts, 1863 to 1891.
(3) The Post Office Savings Banks Acts, 1861 to 1887, and so much of this Act as relates to the Post Office Savings Bank, may be cited collectively as the Post Office Savings Bank Acts, 1861 to 1891.

[Scheds. rep. 8 Edw. 7. c. 49 (S.L.R.).]
[1 Short title, “The Savings Banks Act, 1891”; see s. 19 (1).]

[2 See Parliamentary Papers, 1892 (86), Vol. LXXII., p. 631.]

[1 Any trustee savings bank may make special investments if authorised by the National Debt Commissioners; and certain provisions apply when it does so; see 4 Edw. 7. c. 8. s. 6.]


‘Whereas it is expedient to make better Provision for the Defence of the Coasts of the Realm, and for the more ready Manning of Her Majesty’s Navy in case of War or sudden Emergency, as well as for the Protection of Her Majesty’s Revenue: And whereas it is expedient that the Officers and Men to be employed for these Purposes should be under the Control and Authority of the Commissioners of the Admiralty, and that the existing Force now employed in the Coast Guard and in the Revenue Cruisers should be placed under their Control:’ Be it therefore enacted by the Queen’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:
Short Title.                                                                                I. In citing this Act for any Purpose, it shall be sufficient to use the Expression “The Coast-guard Service Act 1856.”

Interpretation of the Terms herein set forth.                                                                             II. In this Act the Words and Expressions following shall have the Meanings hereby respectively assigned to them, unless there be something in the Subject or Context repugnant to such Construction; (that is to say,)

“The Commissioners of the Admiralty” shall mean the Commissioners for the Time being for executing the Office of Lord High Admiral of the United Kingdom of Great Britain and Ireland, or any Two or more of them, and the Lord High Admiral, when Her Majesty shall be pleased to appoint a Lord High Admiral:
“Commissioners of the Treasury” shall mean the Lords Commissioners for executing the Office of the Lord High Treasurer:
“The Commissioners of the Customs” shall mean the Commissioners of Her Majesty’s Customs:
“The existing Coast Guard” shall mean the Officers and Men who shall be employed in the Service commonly called the Coast-guard Service and in the Revenue Cruisers on the Day to be named in Writing by the Commissioners of the Treasury, as herein-after mentioned:
“The Coast Guard” shall mean the Officers and Men to be employed and maintained by the Commissioners of the Admiralty under the Authority of this Act:
“Person” shall include any Body Politic or Corporate as well as any Individual:
“Lands” shall include all Lands, Tenements, and Hereditaments, and every Estate, Right, Title, and Interest therein.

Coast Guard, after Order from Treasury, shall be raised and governed by Admiralty.                                        III. From and after such Day as shall be named for that Purpose by the Commissioners of the Treasury, by Writing under their Hands, such Number of Officers and Men as the Commissioners of the Admiralty may from Time to Time think fit (but so that the whole Number of Officers and Men constituting the Coast Guard shall not at any One Time exceed Ten thousand) shall be employed, raised, maintained, equipped, and governed by the Commissioners of the Admiralty, and such Officers and Men shall be and constitute and form the Coast Guard; and the Commissioners of the Admiralty shall and may have and exercise over and with reference to the Coast Guard all the Powers, Authorities, Control, Government, Rights, Privileges, and Immunities which shall be vested in or which may be had or exercised by any Person or Persons whomsoever over or in any way affecting the existing Coast Guard.

Lands held for existing Coastguard Service to be vested in Admiralty.                                                     IV. All Lands held for the Purposes of the existing Coast-guard Service under the Authority of any Act or otherwise, and all other Property whatsoever held, possessed, or used for the like Purposes, shall, from and after such Day as shall be named by the Commissioners of the Treasury as aforesaid, become and be vested in and be the Property of the Commissioners of the Admiralty, in trust for Her Majesty, Her Heirs and Successors, for the Public Service; and the Commissioners of the Admiralty may from Time to Time sell, exchange, or otherwise dispose of to such Persons as they shall think fit any Lands which may become vested in them under the Authority of this Act, or in the Exercise of the Powers thereby given, and the Monies payable on or by reason of such Sales, Exchange, or Disposal shall be paid to Her Majesty’s Paymaster General for the Time being (or to such other Person as the said Paymaster General shall appoint), and the Receipt of such Paymaster General (or other Person) endorsed on the Conveyance or Assignment shall be an effectual Discharge.

Power to Admiralty to acquire Lands for Coast-guard Stations.                                                             V. The Commissioners of the Admiralty may from Time to Time, by any Writing under their Hands, authorize any Person to survey and mark out any Lands not exceeding Three Acres, at or for any One Coast-guard Station which may be wanted for the Purposes of the Coast-guard Service, with all necessary Way: unto and from the same, and may authorize any Person, by Warrant, to treat and agree with the proper Parties for the Purchase of such Lands, or the Possession thereof; and the Sections of the Act passed in the Seventeenth Year of the Reign of Her present Majesty, Chapter One hundred and seven, numbered respectively from Three hundred and thirty-six to Three hundred and forty-five (each inclusive), and all Sections of other Acts therein mentioned, shall be and are hereby incorporated with this Act; and whenever in any of the Sections of any Act so hereby incorporated the Expression “the Commissioners of the Treasury,” or the Expression “the Commissioners of Customs,” shall occur, each of such Expressions shall for the Purposes of this Act he deemed and taken to mean the Commissioners of the Admiralty, and whenever in any of such Sections the Expression “the Officers of Customs” shall occur, such Expression shall for the Purposes of this Act be deemed and taken to mean Officers of the Coast Guard.

Powers, &c. of existing Coast Guard vested in Coast Guard.                                                                VI. All Laws for the Protection of the existing Coast Guard, and all Rights, Authorities, Powers, Privileges, and Immunities which shall be vested in or may be had or exercised by them, shall be applicable to and be vested in and had and exercised by the Coast Guard.

Coast Guard to have certain Privileges as Persons serving in the Fleet.                                                   VII. All Officers and Men employed in the Coast Guard, and borne on the Books of any Ship or Ships belonging to Her Majesty’s Fleet, shall have the same Privileges of making Allotments of Wages, and of making Remittances, and otherwise have the Benefit of and be subject to the Provisions of the Laws relating to the Pay of Her Majesty’s Navy, in like Manner as Officers and Men of their respective Ratings in Her Majesty’s Navy, and the Laws concerning the Discharge of Seamen serving on board Her Majesty’s Ships, and becoming entitled to be discharged, (except as altered or affected by this Act,) shall be applicable to the Discharge of any of such Officers and Men becoming entitled to be discharged; and Time served in the Coast Guard shall be reckoned and count for the Purposes of Pensions to such Men, as if such Men had served the same Time as Men in Full Pay and actual Service in Her Majesty’s Fleet.

Coast Guard borne on Books of Vessels of War to be subject to the same Laws and Customs as Persons serving in the Fleet.  VIII. All the Laws, Statutes, Articles, Orders, and Customs for the Time being in force for the Government of Her Majesty’s Ships and Vessels and Forces by Sea, and applicable to any Offence, or the Trial and Punishment of any Offence, committed on the Main Sea, or elsewhere, by any Person in or belonging to the Fleet, or by any Person in actual Service and Full Pay, and Part of the Crew of any of Her Majesty’s Ships or Vessels of War, shall be applicable to such of the Officers and Men of the Coast Guard as shall from Time to Time be borne on the Books of any Ship or Ships belonging to Her Majesty’s Fleet, and to the like Offences by them committed in any Place whatsoever, whilst serving in the Coast-guard Service on shore; and every Officer of the Coast Guard authorized by the Commissioners of the Admiralty, by Commission or Warrant under their Hand, shall from Time to Time have and exercise over the Petty Officers and Men of the Coast Guard under his Command borne on any Ship’s Books as aforesaid, and serving in such Coast-guard Service on shore, such and the like Powers of ordering and inflicting Punishment of Offences by such Officers or Men in any Place whatsoever committed, as by the Laws and Customs of Her Majesty’s Navy, or by any Act of Parliament, or otherwise, may for the Time being be lawfully had and exercised by any Officer commanding any of Her Majesty’s Ships and Vessels of War over the Petty Officers and Men thereof in respect of Offences by them committed; and when any Petty Officers or Men of the Coast Guard shall be punished by Imprisonment under any Sentence or Order of any such Officer of the Coast Guard, they may be imprisoned in any of Her Majesty’s Gaols, or in any House of Correction, or in any other Prison in which Petty Officers or Men serving in Her Majesty’s Navy may for the Time being lawfully be imprisoned by Sentence or Order of any Officer commanding any of Her Majesty’s Ships or Vessels, but no such Order for Imprisonment to be made by any such Officer of the Coast Guard so authorized as aforesaid shall have any Force or Effect until the same shall have been approved of by Writing under the Hand of the Officer of the Coast Guard for the Time being commanding the District within which the Offence shall have been committed; and all Petty Officers and Men of the Coast Guard, when so sentenced or ordered to be imprisoned, or when so imprisoned respectively, shall be deemed and taken to be within the Provisions, as to Persons sentenced to be imprisoned or imprisoned respectively, of an Act of the Eleventh Year of the Reign of Her present Majesty, Chapter Sixty-two, which Act, and the Act passed in the Seventeenth Year of the Reign of Her present Majesty, Chapter Sixty-nine, shall, so far as the same are or may be applicable, be respectively incorporated with this Act, and be held to apply to the Officers and Men of the Coast Guard borne on Ships Books as aforesaid, and serving in the Coast-guard Service on shore.

As to summary Punishment.
Constitution of Court-martial.                                                                                IX. Any Court-martial constituted according to the Act of the Twenty-second Year of the Reign of His late Majesty King George the Second, Chapter Thirty-three, shall be a Court-martial properly constituted for the Trial of Offences committed by any Officers or Men of the Coast Guard borne on Ships Books as aforesaid, and serving in the Coast-guard Service on shore, wheresoever such Offences shall or may be committed.

Officers of Coast Guard may command Royal Naval Coast Volunteers.                                                         X. The Officers of the Coast Guard shall be deemed and taken to be Officers by whom the Royal Naval Coast Volunteers may be instructed, trained, and exercised, and to whose Command such Volunteers may be made subject, under the Provisions of the Act passed in the Seventeenth Year of the Reign of Her present Majesty, Chapter Seventy-three.

Act may be registered in Guernsey and Jersey.                                                                             XI. This Act shall extend to the Isle of Man, and to the Islands of Jersey, Guernsey, Alderney, Sark, and their Dependencies, and shall be registered in the Royal Courts of the Islands of Guernsey and Jersey respectively, and the said Royal Courts respectively shall have full Power and Authority and are hereby required to register the same.