S.I. No. 2/1923 - Revenue Commissioners Order, 1923.


1923. No. 2.

REVENUE COMMISSIONERS ORDER, 1923.

WHEREAS by Section 7 of the Adaptation of Enactments Act (No. 2 of 1922) the Executive Council is empowered to establish by Order Boards of Commissioners to exercise in Saorstát Eireann the functions which were on the 6th day of December, 1921, exercisable in the area now comprised in Saorstát Eireann by any statutory Board of Commissioners or other statutory body to which the said section applies and which was in existence on the date aforesaid and had jurisdictions, powers and duties extending to the whole of the late United Kingdom or to any part thereof which included the area now comprised in Saorstát Eireann :

AND WHEREAS the Executive Council is further empowered by the said Section 7 to confer or impose on any one Board of Commissioners established under that section all or any of the several jurisdictions, powers and duties of two or more such statutory Boards of Commissioners or statutory bodies as aforesaid :

AND WHEREAS it is provided by the said Section 7 that whenever the Executive Council establishes under that section any Board of Commissioners, the Executive Council shall by the Order establishing such Board apply to such Board with such adaptations and modifications as may be necessary the several British Statutes regulating the Boards of Commissioners or other body or bodies whose or any of whose jurisdictions, powers or duties are by such Order conferred or imposed on such Boards :

AND WHEREAS the said Section 7 applies to any statutory Board of Commissioners or other statutory board or body exercising any function of government or discharging any public duties in relation to public administration :

AND WHEREAS the Commissioners of Inland Revenue and the Commissioners of Customs and Excise are statutory Boards of Commissioners exercising functions of government or discharging public duties in relation to public administration and were in existence on the 6th day of December, 1921, and had jurisdictions, powers and duties extending to the whole of the late United Kingdom :

AND WHEREAS it is necessary to make provision for the exercise in Saorstát Eireann of the functions which were on the 6th day of December, 1921, exercisable by the Commissioners of Inland Revenue and the Commissioners of Customs and Excise respectively in the area now comprised in Saorstát Eireann : And it is expedient that for that purpose all the respective jurisdictions, powers and duties of the Commissioners of Inland Revenue and the Commissioners of Customs and Excise should be conferred and imposed on one Board of Commissioners :

NOW the Executive Council in exercise of the several powers conferred on them by the said Section 7 of the Adaptation of Enactments Act, 1922 (No. 2 of 1922) and of every and any other power them in this behalf enabling do hereby order as follows :—

PART I.General.

1. This Order may for all purposes be cited as the " Revenue Commissioners Order, 1923. "

2. In this Order the expression " British Statute " means Act of Parliament of the late United Kingdom of Great Britain and Ireland which was on the 6th day of December, 1922, in force in the area now comprised in Saorstát Eireann.

3. The Interpretation Act, 1889, applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

4.—(1) Every adaptation and modification made by this Order in any British Statute shall be in addition to and shall take effect subject to the adaptations and modifications made in such British Statute by the Adaptation of Enactments Act, 1922 .

(2) Every adaptation and modification of general application which has already been or shall hereafter be made in British Statutes by any Order under the Adaptation of Enactments Act, 1922 , shall in so far as same is not inconsistent with the express adaptations and modifications made by this Order apply to every British Statute adapted or modified by this Order in like manner as to other British Statutes.

5.—(1) Every adaptation or modification made by this Order in any British Statute shall apply to every Order, rule and regulation made under such British Statute and in force in Saorstát Eireann on the 6th day of December, 1922, and every such Order, rule and regulation shall be construed and interpreted in conformity with the British Statute (as adapted or modified by this Order) under which the same was made.

(2) Whenever any British Statute adapted or modified by this Order has been modified or adapted by or under the authority of any subsequent British Statute, this Order shall be construed as referring to such British Statute as so adapted or modified.

PART II.Establishment of Revenue Commissioners.

6. A Board of Commissioners to be called and known as " The Revenue Commissioners " is hereby established to exercise in Saorstát Eireann (a) all the functions which were on the 6th day of December, 1921, exercisable in the area now comprised in Saorstát Eireann by the Commissioners of Inland Revenue, and (b) all the functions which were on the 6th day of December, 1921, exercisable in the area now comprised in Saorstát Eireann by the Commissioners of Customs and Excise.

7. The Revenue Commissioners shall consist of three Commissioners who shall be appointed by the President of the Executive Council and shall be removable only by the Executive Council.

8. All the jurisdictions, powers and duties which on the 6th day of December, 1921, were conferred or imposed by law on the Commissioners of Customs and Excise are hereby respectively conferred and imposed on the Revenue Commissioners.

9. The Revenue Commissioners shall in the exercise of their duty be subject to the control of the Minister for Finance and shall obey all orders and instructions which may be issued to them in that behalf by the Minister for Finance.

10. The Revenue Commissioners shall have their Chief Office in Dublin and shall also keep offices in such other places as they deem necessary, and those offices shall be kept open on the days and during the hours prescribed by the Revenue Commissioners.

PART III.Adaptations of British Statutes in Relation to Inland Revenue Duties.

11. Save as is otherwise expressly provided by this Part of this Order every mention or reference contained in any British Statute of or to the Commissioners of Inland Revenue shall be construed and take effect as a mention of or reference to the Revenue Commissioners.

12. Sections 1 and 3 of the Inland Revenue Regulations Act, 1890 (53 and 54 Vict., Ch. 21) shall not apply to the Revenue Commissioners.

13. In every case in which any order, decision, instrument or document is required by law to be signed by or to be under the hand of two or more Commissioners of Inland Revenue it shall be sufficient if such order, decision, instrument or document is signed by one Revenue Commissioner.

PART IV.Adaptations of British Statutes in relation to Customs and Excise Duties.

14. Save as is otherwise expressly provided by this part of this Order every mention or reference contained in any British Statute of or to the Commissioners of Customs and Excise shall be construed and take effect as a mention of or reference to the Revenue Commissioners.

15. Section 1 of the Customs Consolidation Act, 1876 (39 and 40 Vict. Ch. 36) shall not apply to the Revenue Commissioners.

16. In every case in which any order, decision, instrument or document is required by law to be signed by or to be under the hand of two or more Commissioners of Customs and Excise it shall be sufficient if such order, decision, instrument or document is signed by one Revenue Commissioner.

PART V.General Adaptations of British Statutes relating to Inland Revenue and Customs and Excise Duties.

17. In every British Statute relating to the assessment, collection or management of the Inland Revenue or of any tax forming part of the Inland Revenue or of the Customs or Excise or of any Customs or Excise Duty : The Minister for Finance shall be substituted for the Treasury and for the Commissioners of the Treasury. The Attorney-General or equivalent Law Officer of Saorstát Eireann shall be substituted for the Attorney-General and for the Attorney-General for Ireland.