Foyle Fisheries Act, 1952

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Exemption from rates and taxes.

12.—(1) The Commission shall not be liable for any tax whatsoever in respect of the property in or occupation of any lands, tenements and hereditaments or in respect of any of its income.

(2) The Commission shall not be liable for a rate leviable by any local authority in respect of the use or occupation by the Commission of any hereditament or tenement and any hereditament or tenement so used or occupied shall, for the purpose of section 2 of the Valuation (Ireland) Act, 1854, be deemed to be of a public nature and occupied for the public service.

(3) In each local financial year there shall be paid to a local authority in the Moville Area out of moneys to be provided by the Oireachtas such sum as that authority would have been entitled under law to receive in respect of rates but for the exemption conferred by subsection (2) of this section.