Exchequer and Local Financial Years Act, 1974

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Number 3 of 1974


EXCHEQUER AND LOCAL FINANCIAL YEARS ACT, 1974


ARRANGEMENT OF SECTIONS

Section

1.

Interpretation.

2.

Certain statutory and other references to financial year or local financial year to be references to periods coextensive with calendar year.

3.

References to financial or local financial year in statutes and statutory instruments to which section 2 does not apply.

4.

Transitional.

5.

Powers to amend statutes and statutory instruments, etc.

6.

Orders.

7.

Publication of orders in Iris Oifigúil.

8.

Savers.

9.

Short title.


Acts Referred to

Interpretation Act, 1889

1889, c. 63

Interpretation Act, 1923

1923, No. 46

Interpretation Act, 1937

1937, No. 38

Local Government Act, 1946

1946, No. 24

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Number 3 of 1974


EXCHEQUER AND LOCAL FINANCIAL YEARS ACT, 1974


AN ACT TO PROVIDE THAT, WITH EFFECT FROM THE 1st DAY OF JANUARY, 1975, CERTAIN STATUTORY AND OTHER REFERENCES WHICH RELATE TO THE EXCHEQUER FINANCIAL YEAR OR THE LOCAL FINANCIAL YEAR SHALL BE CONSTRUED AND HAVE EFFECT AS REFERENCES TO PERIODS COEXTENSIVE WITH THE CALENDAR YEAR, AND TO PROVIDE FOR MATTERS CONNECTED WITH THE MATTERS AFORESAID. [27th February, 1974]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: