Finance Act, 1943
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Extension of exemptions in relation to National Health Insurance. |
6.—(1) In this section the expression “the Unified Society” means Cumann an Arachais Náisiúnta ar Shláinte established in pursuance of section 3 of the National Health Insurance Act, 1933 (No. 13 of 1933). | |
(2) The exemption conferred by sub-section (5) of section 39 of the Income Tax Act, 1918, on approved societies within the meaning of Part I of the National Insurance Act, 1911, shall extend and apply to the Unified Society and shall be deemed to have extended and applied to that Society as from the date of its establishment. | ||
(3) The exemption conferred by the said sub-section (5) of section 39 of the Income Tax Act, 1918, on the Irish Insurance Commissioners in respect of any income derived from any funds held by them, or under their control or management, under or for the purposes of the National Insurance Act, 1911, shall extend and apply to the Minister for Local Government and Public Health in respect of any income derived from any funds held by him, or under his control or management, for the purposes of the National Health Insurance Acts, 1911 to 1942, and shall be deemed to have so applied and extended as from the dissolution of the said Commissioners and the transfer of their functions to the said Minister by the Irish Insurance Commissioners (Transfer of Functions) Order, 1933. |