Finance Act, 1924

Adaptation of enactments relating to bonds.

39.—(1) From and after the passing of this Act, every provision contained in any Act to which this section applies requiring or authorising a bond to be entered into shall be sufficiently complied with by entering into a bond with the Minister for Finance, and every mention or reference contained in any Act to which this section applies of or to a bond entered into under or in pursuance of any such Act shall be construed and take effect as including a mention of or reference to a like bond entered into with the Minister for Finance.

(2) Every bond which has heretofore been entered into under or in pursuance of any Act to which this section applies (including bonds entered into with the Revenue Commissioners by virtue of section 18 of the Finance Act, 1923 (No. 21 of 1923)) and every bond which shall hereafter be entered into with the Minister for Finance by virtue of this section may be enforced by proceedings at the suit of the Attorney-General in any court of competent jurisdiction.

(3) This section applies to every Act of the United Kingdom Parliament which was in force in Saorstát Eireann on the 31st day of March, 1923, and which related to any of the taxes or duties mentioned in the Finance Act, 1923 (No. 21 of 1923) or in the Schedule thereto or to the management of any such taxes or duties.