Income Tax Act, 1967.

Definition of “the municipal rate”.

46.—In this Part “the municipal rate” means 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 , or

(b) the rate leviable by the Corporation of Dún 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 , or

(d) the rate leviable under section 24 of the Waterford City Management Act, 1939 , or

(e) the rate leviable under section 16 of the Cork City Management (Amendment) Act, 1941 , or

(f) the rate leviable under section 18 of the Local Government Act, 1946 .