I move:—
(1) That the amendments specified in the second column of the Schedule to this Resolution shall be made in the enactments specified in the first column of that Schedule.
(2) That where, by virtue of this Resolution, the expression "the municipal rate" occurs in any enactment specified in the Schedule to this Resolution, that expression shall be construed as meaning any rate which is—
(a) the rate leviable by the Right Honourable the Lord Mayor, Aldermen and Burgesses of Dublin under Section 63 of the Local Government (Dublin) Act, 1930 (No. 27 of 1930), or
(b) the rate leviable by the Corporation of Dun Laoghaire under Section 63 of the said Local Government (Dublin) Act, 1930, or
(c) the rate leviable under Section 25 of the Limerick City Management Act, 1934 (No. 35 of 1934), or
(d) the rate leviable under Section 24 of the Waterford City Management Act, 1939 (No. 25 of 1939), or
(e) the rate leviable under Section 16 of the Cork City Management (Amendment) Act, 1941 (No. 5 of 1941).
(3) That the foregoing paragraphs of this Resolution shall be deemed to have come into force on, and to have had effect as on and from, the 6th day of April, 1931.
(4) That in the case of any assessment made or purporting to have been made under sub-section (6) of Section 187 of the Income Tax Act, 1918, against which due notice of appeal has been given before the third day of May, 1944, such appeal shall be heard and determined as if the foregoing provisions of this Resolution had not been passed.
(5) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
Amendments of enactments consequent upon the substitution in county boroughs and the borough of Dun Laoghaire of the municipal rate for the poor rate and certain other rates.
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ENACTMENTS TO BE AMENDED |
NATURE OF AMENDMENT |
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The Income Tax Act, 1918: section 187. |
In sub-section (1), the words “under the Valuation Acts” shall be substituted for the words “for the purposes of poor rates”. |
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In sub-section (2), the words “or the municipal rate” shall be inserted after the words “poor rates”. |
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In sub-section (6)— |
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(a) the words “or which is assessable to the municipal rate on a proportion only of the valuation under the Valuation Acts” shall be inserted after the words “poor rates”, and |
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(b) the words “or is liable to be assessed in respect of that rent to the municipal rate on a proportion only of the valuation under the Valuation Acts” shall be inserted after the words “any poor rate”. |
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The Income Tax Act, 1918: section 191. |
In sub-section (1), the words “or the municipal rate” shall be inserted after the words “poor rates”. |
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The Income Tax Act, 1918: section 192. |
In sub-section (1), the words “or the municipal rate” shall be inserted after the words “poor rates”. |
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The Income Tax Act, 1918: |
In sub-section (1), the words “under the Valuation section 193. Acts” shall be substituted for the words “for the purposes of the poor rates”. |
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The Income Tax Act, 1918: section 194. |
In paragraph (a), the words “or of the proportion applicable to the relief of the poor of the municipal rate” shall be inserted after the words “poor rates”. |
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In paragraph (b), the words “or the proportion applicable to the relief of the poor of the municipal rate” shall be inserted after the words “poor rate”. |
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The Income Tax Act, 1918: section 201. |
The words “or of the proportion applicable to the relief of the poor of the municipal rate” shall be inserted after the words “poor rates” wherever the latter words occur. |
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The Income Tax Act, 1918: section 203. |
The words “or of the proportion applicable to the relief of the poor of the municipal rate” shall be inserted after the words “poor rates”. |
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The Finance Act, 1923: section 5. |
In sub-section (2), the words “under the Valuation Acts” shall be substituted for the words “for the purposes of poor rates”. |
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The Finance Act, 1930: section 3. |
In sub-section (2), the words “or the municipal rate” shall be inserted after the words “poor rate”. |
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The Finance Act, 1935: section 3. |
In sub-section (7), the words “or the municipal rate” shall be inserted after the words “poor rate” wherever the latter words occur. |
I think I could describe this Resolution accurately as just a technical matter. It makes no change in the existing practice. It brings the income-tax law into conformity with the laws that have been changed in the County Boroughs of Dublin, Dun Laoghaire, Cork, Limerick and Waterford, where the poor rate has been changed to a municipal rate. That necessitates a certain change in the income-tax law, and the object of the Resolution is to bring both laws into conformity.
