Unemployment Assistance (Amendment) Act, 1940
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Amendment and interpretation of section 26 of the Principal Act. |
2.—In order to remove doubts as to the true construction and meaning of section 26 of the Principal Act, it is hereby enacted as follows, that is to say:— | |
(a) sub-section (1) of the said section 26 is hereby amended, as from the passing of the Principal Act, by the deletion of the words “the amount of a rate of” where they occur in paragraph (a) of the said sub-section and also where they occur in paragraph (b) of the said sub-section; | ||
(b) subject to the provisions of this section in relation to any particular county borough or the borough of Dun Laoghaire, the expression “rateable value” where it occurs in sub-section (1) of the said section 26 means and always meant in relation to any urban area the aggregate amount of the valuations under the Valuation Acts of all hereditaments situate in that urban area in respect of which any rate is payable or, in the case of an unoccupied hereditament, would be payable if the hereditament were occupied, whether such rate is payable to the corporation or the council of the said urban area or to some other authority having power by statute to make and levy rates, and whether such rate is, in the case of any particular hereditament, payable on the valuation thereof under the said Acts or on a fraction of that valuation or on a rent or a fraction of a rent issuing out of the hereditament, and whether such rent is payable in respect of the whole or a part only of a local financial year; | ||
(c) in the case of the county borough of Dublin and in the case of the borough of Dun Laoghaire, the expression “rateable value” where it occurs in paragraph (a) of sub-section (1) of the said section 26 means and always meant an amount equal to ninety-eight per cent, of the amount which would be the rateable value of that county borough or borough (as the case may be) under the next preceding paragraph of this section if this paragraph had not been enacted; | ||
(d) in the case of the county borough of Limerick, the expression “rateable value” where it occurs in paragraph (a) of sub-section (1) of the said section 26 means and always meant, in relation to the rateable value of that county borough at the beginning of a financial year beginning on or after the 1st day of April, 1934 (whether before or after the passing of this Act), an amount equal to ninety-eight per cent, of the amount which would be the rateable value of the said county borough at the beginning of such financial year under paragraph (b) of this section if this paragraph had not been enacted; | ||
(e) in the case of the county borough of Waterford, the expression “rateable value” where it occurs in paragraph (a) of sub-section (1) of the said section 26 shall mean, in relation to the rateable value of that county borough at the beginning of a financial year beginning on or after the 1st day of April, 1939, an amount equal to ninety-eight per cent, of the amount which would be the rateable value of the said county borough at the beginning of such financial year under paragraph (b) of this section if this paragraph had not been enacted; | ||
(f) in the case of the county borough of Cork, if provisions shall be enacted whereby the rates leviable by the Lord Mayor, Aldermen, and Burgesses of Cork are consolidated into a single municipal rate (whether known by that or any other name), the expression “rateable value” where it occurs in paragraph (a) of sub-section (1) of the said section 26 shall mean, in relation to the rateable value of the said county borough at the beginning of the financial year next before the first financial year in which the said provisions are in operation or at the beginning of any subsequent financial year, an amount equal to ninety-eight per cent, of the amount which would be the rateable value of the said county borough at the beginning of such financial year under paragraph (b) of this section if this paragraph had not been enacted; | ||
(g) whenever the rateable value of an urban area at the beginning of a financial year is being calculated for the purposes of the said section 26, regard shall be had to all appeals under the Valuation Acts determined on or before the 30th day of June in the next following financial year and no regard shall be had to any such appeal determined after that date. |