Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) (No. 2) Order, 1974

• Jurisdiction: Ireland
• Year: 1974
• Citation: IR SI 293/1974

S.I. No. 293 of 1974.

EXCHEQUER AND LOCAL FINANCIAL YEARS ACT (ADAPTATION OF ENACTMENTS AND STATUTORY INSTRUMENTS) (NO. 2) ORDER, 1974.

ARRANGEMENT OF ORDER

Article

1. Citation and construction.

2. Interpretation.

3. Transitional provisions relating to various enactments and statutory instruments.

4. Amendments to various enactments and statutory instruments.

FIRST SCHEDULE

Transitional provisions relating to various enactments and statutory instruments effected by Article 3.

Paragraph

1. Public Revenue and Consolidated Fund Charges Act, 1854 [Sections 2 and 5].

2. Currency Act, 1927 [Section 2].

3. Housing (Gaeltacht) Act, 1929 [Section 13(1)].

4. Vocational Education Act, 1930 [Section 43(2A)].

5. Tourist Traffic (Development) Act, 1931 [Sections 3(3) and 3(4)].

6. Harbours Act, 1947 [Section 17(7)].

7. Public Libraries Act, 1947 [Section 17(1)].

8. Undeveloped Areas Act, 1952 [Sections 9(2) and 9(3)].

9. Local Government Act, 1955 [Section 56(2)].

10. Housing (Gaeltacht) (Amendment) Act, 1959 [Sections 6(1) and 6(2)].

11. Patents Act, 1964 [Section 84].

12. Local Authorities (Higher Education Grants) Act, 1968 [Section 3].

13. Gaeltacht Industries (Amendment) Act, 1971 [Sections 5(1) and 5(2)].

14. Industrial Development Act, 1972 [Sections 3(1) and 3(2)].

15. Land (Finance) Rules, 1925 [Rule 9].

16. Land (Finance) Rules, 1954 [Rules 7(5) and 7(6)].

SECOND SCHEDULE

Amendments to various enactments and statutory instruments effected by Article 4.

PART I

ENACTMENTS

Public Revenue and Consolidated Fund Charges Act, 1854 [Sections 2 and 5].

Exchequer and Audit Departments Act, 1866 [Section 21].

Central Fund (Permanent Provisions] Act, 1965 [Section 5].

PART II

I—ENACTMENTS

Exchequer and Audit Departments Act, 1921 [First Schedule].

Currency Act, 1927 [Section 2].

Tourist Traffic (Development) Act, 1931 [Section 3(4)].

Transport Act, 1958 [Section 17(1)].

Patents Act, 1964 [Section 84].

II—STATUTORY INSTRUMENTS

Land (Finance) Rules, 1925 [Rule 9].

Land (Finance) Rules, 1954 [Rules 7(5) and 7(6)].

THIRD SCHEDULE

Amended First Schedule to Exchequer and Audit Departments Act, 1921.

TABLE

Text of various enactments and statutory instruments incorporating amendments effected by Article 4(2) and Part II of the Second Schedule.

Paragraph

1. Currency Act, 1927 [Section 2].

2. Tourist Traffic (Development) Act, 1931 [Section 3(4)].

3. Transport Act, 1958 [Section 17(1)].

4. Patents Act, 1964 [Section 84].

5. Land (Finance) Rules, 1925 [Rule 9].

6. Land (Finance) Rules, 1954 [Rules 7(5) and 7(6)].

S.I. No. 293 of 1974.

EXCHEQUER AND LOCAL FINANCIAL YEARS ACT (ADAPTATION OF ENACTMENTS AND STATUTORY INSTRUMENTS) (No. 2) ORDER, 1974.

I, RICHIE RYAN, Minister for Finance, in exercise of the powers conferred on me by section 5 of the Exchequer and Local Financial Years Act, 1974 (No. 3 of 1974), hereby order as follows : 1. (1) This Order may be cited as the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) (No. 2) Order, 1974.

(2) The Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974 ( S.I. No. 215 of 1974 ), and this Order may be cited together as the Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Orders, 1974.

(3) The Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974, and this Order shall be construed together as one. 2. In this Order— "Guarantee Fund", "Land Bond Fund" and "Local Taxation Account" have the meanings assigned to them respectively by the Land Purchase Acts. 3. Each of the amendments of enactments and statutory instruments set out in the First Schedule to this Order is hereby made. 4. (1) Each of the amendments of enactments set out in Part I of the Second Schedule to this Order is hereby made.

(2) The enactments and statutory instruments mentioned in Part II of the Second Schedule to this Order are each hereby amended in the manner set out in column (3) of that Schedule opposite the mention of the statute or statutory instrument.

(3) Unless the relevant manner of amendment set out in column (3) of Part II of the Second Schedule to this Order otherwise provides, an amendment effected by paragraph (2) of this Article shall come into force on the 1st day of January, 1975.

FIRST SCHEDULE

Amendments referred to in Article 3.

1. The following provisions shall have effect as regards the Public Revenue and Consolidated Fund Charges Act, 1854 (1854, c.94):

( a ) section 2 shall be construed and have effect as requiring the accounts to which that section applies to be prepared and made up for the transitional period, and

( b ) section 5 shall be construed and have effect as requiring the account referred to therein as the annual account and the certificate mentioned in that section to be prepared for the transitional period.

2. The following provisions shall have effect as regards the Currency Act, 1927 (No. 32 of 1927):

( a ) notwithstanding the definition of "year" in section 2, any reference in that Act to "year" shall, in relation to the transitional period, be construed as a reference to the period which is co-extensive with the transitional period, and

( b ) notwithstanding the definition of "half-year" contained in section 2, any reference in that Act to "half-year" shall, in relation to the transitional period, be construed as a reference to either the period of six months ending on the 30th day of September, 1974, or the period beginning on the 1st day of October, 1974, and ending on the 31st day of December, 1974, as may be appropriate.

3. Section 13 (1) of the Housing (Gaeltacht) Act, 1929 (No. 41 of 1929), as amended by section 6 (4) of the Housing (Gaeltacht) (Amendment) Act, 1959 (No. 16 of 1959), and by the section, shall be construed and have effect as providing that when the work of erecting, improving or extending was completed on or before the 31st day of March, 1974, then,

( a ) in case the relevant increased valuation is shown for the first time in any revised valuation lists under the Valuation Acts published on or after the 1st day of March, 1960, in the eleventh local financial year, and

( b ) in any other case, in the twenty-first local financial year,

following the local financial year in which such work was completed (if such eleventh or twenty-first local financial year, as may be appropriate, commences after the 31st day of December, 1974), an increase in the rateable valuation of the relevant dwelling-house as a consequence of such work shall be deemed to be reduced by one-fourth.

4. Section 43 (2A) of the Vocational Education Act, 1930 (No. 29 of 1930), inserted by section 2 of the Vocational Education (Amendment) Act, 1962 (No. 28 of 1962), and amended by section 9 of the Act of 1970 and by the section, shall be construed and have effect as providing that the maximum liability of a rating authority to a vocational education committee in respect of the transitional period shall not exceed a rate of 7.5 new pence in the pound on the rateable value of the area of charge at the commencement of the local financial year which commenced on the 1st day of April, 1973.

5. As on and from the 1st day of April, 1974, the following provisions shall apply as regards the Tourist Traffic (Development) Act, 1931 (No. 15 of 1931) :

( a ) section 3(3), as amended by section 52 of the Tourist Traffic Act, 1939 (No. 24 of 1939), by section 9 of the Act of 1970 and by the section, shall be construed and have effect as providing that the maximum contribution which may be paid thereunder in respect of the transitional period shall not exceed three-fourths of the amounts specified therein, and

( b ) section 3(4), as amended by the section, shall be construed and have effect as requiring that the local contribution which may be paid thereunder in respect of the transitional period shall be payable in three equal instalments of which the first shall be payable on the 30th day of June, 1974, the second on the 30th day of September, 1974, and the third on the 31st day of December, 1974.

6. Section 7 (7) of the Harbours Act, 1947 (No. 34 of 1947), as amended by section 9 of the Act of 1970 and by the section, shall be construed and have effect in relation to the transitional period as if the amount mentioned in paragraph (a), the amount mentioned in paragraph (b) and the amount mentioned in paragraph (c) were each reduced by one-fourth.

7. Section 17 (1) of the Public Libraries Act, 1947 (No. 40 of 1947), as amended by the section, shall be construed and have effect as providing that the total of grants to be paid thereunder in the transitional period shall not exceed one thousand, eight hundred and seventy-five pounds or one-half of the expenses of An Chomhairle Leabharlanna for the transitional period, whichever is less.

8. Subsections (2) and (3) of section 9 of the Undeveloped Areas Act, 1952 (No. 1 of 1952), as amended by the section, shall each be construed and have effect as providing that where those subsections apply and the decision to grant the remission was made before the 31st day of March, 1974, then in the eleventh local financial year next following the local financial year in which the decision to grant the remission was made (if such eleventh local financial year commences after the 31st day of December, 1974), a local authority shall, notwithstanding subsection (5) of the said section 9, remit one-sixth of a rate leviable by them in respect of the said premises.

9. Section 56 (2) of the Local Government Act, 1955 (No. 9 of 1955), as amended by section 9 of the Act of 1970 and by the section, shall be construed and have effect as requiring that the expenses incurred thereunder in the transitional period by the corporation...