Finance Act, 1946

Amendment of section 2 of the Refreshment Houses (Ireland) Act, 1860.

21.—(1) In section 2 of the Refreshment Houses (Ireland) Act, 1860, the reference to the valuation of any such house or premises on which the last preceding rate for the relief of the poor had been made shall be construed as a reference to the valuation of any such house or premises under the Valuation Acts.

(2) Subsection (1) of this section shall be deemed to have come into force on and to have had effect as on and from the 1st day of April, 1931.