S.I. No. 3/1924 - Inland Revenue (Adaptation of Taxing Acts) First Supplemental Order, 1924

(IRISH FREE STATE.) 1924. No. 3.

INLAND REVENUE (ADAPTATION OF TAXING ACTS) FIRST SUPPLEMENTAL ORDER, 1924.

The following Order, namely : " The Inland Revenue (Adaptation of Taxing Acts) First Supplemental Order, 1924 " (No. 3 of 1924), has been made by the Executive Council.

DIARMUID O hEIGCEARTUIGH,

Rúnaí do n Ard Chomhairle

(Secretary to the Executive Council).

DUBLIN.

This 19th day of May, 1924.

1924. No. 3.

INLAND REVENUE (ADAPTATION OF TAXING ACTS) FIRST SUPPLEMENTAL ORDER, 1924.

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 it is provided by Section 20 of the Finance Act, 1923 (No. 21 of 1923), that every Order made under the Adaptation of Enactments Act, 1922 (No. 2 of 1922), for the purpose of modifying or adapting any British Statute (as defined by that Act) relating to any of the taxes mentioned in said Finance Act (which included Income Tax) should come into operation and take effect from the date specified in such Order, notwithstanding that such date was prior to the date of the Order :

AND WHEREAS in the opinion of the Executive Council the adaptations and modifications intended to be made by this Order of and in the Income Tax Act, 1918 (being a British Statute within the meaning of the said Adaptation of Enactments Act, 1922 ), are necessary in order to enable such Statute 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) First Supplemental Order, 1924 " (No. 3 of 1924), and shall be read as supplemental to the Inland Revenue (Adaptation of Taxing Acts) Order, 1923 (No. 4 of 1923).

2. This Order shall be deemed to come into operation on and shall take effect as from the 6th April, 1923.

3. In Sub-section 1 (a) of Section 32 and in the proviso to Rule 3 (2) of the Rules applicable to Case III. of Schedule D. of the Income Tax Act, 1918, the words " British Possession " shall be read as including Great Britain and Northern Ireland.

DUBLIN.