S.I. No. 4/1923 - Inland Revenue (Adaptation Of Taxing Acts) Order, 1923.

1923. No. 4.

INLAND REVENUE (ADAPTATION OF TAXING ACTS) ORDER, 1923.

WHEREAS by Section 12 of the Adaptation of Enactments Act, 1922 (No. 2 of 1922) the Executive Council is empowered from time to time by order to make all such general or specific adaptations of or modifications in any British Statute as in the opinion of the Executive Council are necessary in order to enable such Statute to have full force and effect in Saorstát Eireann :

AND WHEREAS in the opinion of the Executive Council the adaptations and modifications intended to be made by this order of and in the Statutes relating to the Duties and Taxes constituting the Inland Revenue (being British Statutes within the meaning of the said Adaptation of Enactments Act, 1922 ) are necessary in order to enable such statutes to have full force and effect in Saorstát Eireann :

NOW, therefore, the Executive Council in exercise of the power in this behalf conferred on them by the said Section 12 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 :—

1. This Order may be cited as the " Inland Revenue (Adaptation of Taxing Acts) Order, 1923. "

2. So much of this Order as relates to Income Tax or to Super-Tax shall be deemed to come into operation on and shall take effect as from the 6th day of April, 1923, and so much of this Order as relates to any other tax or to any duty shall be deemed to come into operation on and shall take effect as from the 1st day of April, 1923.

3. In this Order the expression " British Statute " means Act 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.

4. 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.

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

(2) Every adaptation and modification or 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 the 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.

6.—(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.

7. Nothing in this Order shall affect the construction to be placed on any expression if and so far as the context in which the expression occurs has reference, either expressly or by necessary implication, to a state of affairs existing before the establishment of Saorstát Eireann.

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 Inland Revenue are hereby respectively conferred and imposed on the Revenue Commissioners.

9.—(1) 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 (including every Section or part of a Section so relating contained in a British Statute relating primarily to other matters), except the proviso to sub-section (2) of Section 52 of the Finance Act, 1920, and Section 57 of the Finance Act, 1921, the expression " Saorstát Eireann " shall be substituted for the expression " United Kingdom " wherever the latter expression occurs.

(2) In the proviso to sub-section (2) of Section 52 of the Finance Act, 1920, and in Section 57 of the Finance Act, 1921, the expression " United Kingdom " shall mean Great Britain and Ireland.

10. 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 (including every section or part of a section so relating contained in a British Statute relating primarily to other matters)—

(a) Every mention of or reference to His Majesty's Forces or to any particular branch of those Forces, shall be construed to take effect as including a mention of or reference to the Defence Forces maintained by the Government of Saorstát Eireann or to the branch thereof corresponding to the branch of His Majesty's Forces particularly mentioned.

(b) Every mention of or reference to Government or Parliamentary stocks or funds shall be construed and take effect as a mention of or reference to all the following stocks and funds, that is to say :—

(i) stocks or funds of the Government or Oireachtas of Saorstát Eireann, and

(ii) stocks and funds of the Government or Parliament of the late United Kingdom of Great Britain and Ireland which are registered in the books of the Bank of Ireland in Dublin, and

(iii) stocks and funds of the Government or Parliament of Great Britain which are registered in the books of the Bank of Ireland in Dublin.

(c) Every mention of or reference to Parliamentary taxes or duties shall be construed and take effect as a mention of or reference to taxes or duties to the Government of Saorstát Eireann.

11. In the Income Tax Act, 1918, and the Acts amending the same—

(a) Every mention of or reference to the Bank of England and the Bank of Ireland shall be construed and take effect as a mention of or reference to the Bank of Ireland only.

(b) Every mention of or reference to the Bank of England shall be construed and take effect as a mention of or reference to the Bank of Ireland.

(c) The expression " resident " and " non-resident " shall respectively be construed as meaning " resident in Saorstát Eireann " and " non-resident in Saorstát Eireann. "

12. In forms 9 and 11 in the Sixth Schedule to the Income Tax Act, 1918, the words " the State " shall be substituted for the words " His Majesty's. "

13. Section 1 of the Succession Duty Act, 1853, shall be construed and take effect as if

(a) the expression " Saorstát Eireann " were substituted for the expression " Great Britain and Ireland, " and

(b) the words " except money secured on heritable property in Scotland " were omitted.

14. In sub-section (2) of Section 7 of the Finance Act, 1894, the words " in the country " shall be substituted for the words " in the foreign country or British Possession. "

15. In Clause (b) of Section 36 of the Companies (Consolidation) Act, 1908, the expression " Saorstát Eireann " shall be substituted for the word " British. "

16.—(1) In the Stamp Duties Management Act, 1891, the expression " stamp " shall mean a stamp provided or to be provided by a Department of the Government of Saorstát Eireann.

(2) In Section 22 of the Stamp Duties Management Act, 1891, the expression " Iris Oifigiúil " shall be substituted for the expression " the London, Edinburgh, and Dublin Gazettes."

17. The copy of any Act to be produced to the Revenue Commissioners pursuant to Section 12 of the Finance Act, 1895, shall, in the case of an Act of the Oireachtas, be a printed copy thereof published by the Stationery Office of Saorstát Eireann.

18. In clause (a) of Section 36 of the Companies (Consolidation) Act, 1908, the words " Stamp Duty chargeable in Saorstát Eireann " shall be substituted for the words " British Stamp Duty. "

19.—(1) For the purposes of Corporation Profits Tax the Revenue Commissioners may if they think fit, where part of an account period is after and part is before the beginning of the 1st day of April, 1923, apportion the total profits of such accounting period between the portion of such accounting period which ends on the 31st day of March, 1923, and the portion of such accounting period which begins on the 1st day of April, 1923, in proportion to the respective lengths of these portions, and each of such portions of such accounting period shall thereupon be deemed to be an accounting period.

(2) Any apportionment of an accounting period made under this Article shall be made in proportion to the number of months or fractions of months in the respective portions of such accounting period.

20. Every provision contained in any British Statute and relating to the service in Ireland of Writs of Sub-poena of Superior Courts in England or Scotland, or to the punishment in Ireland of persons disobeying the same, shall apply to the service in Saorstát Eireann of Writs of Sub-poena of Superior Courts in England, Scotland and Northern Ireland, and to the punishment in Saorstát Eireann of persons disobeying the same, and every such Writ of Sub-poena shall, in Saorstát Eireann, have the like effect and shall be dealt with in like manner and with the like consequences as if it had originated in Saorstát Eireann.