Finance Act, 1944

Amendments of enactments consequent upon the substitution in county boroughs and the borough of Dun Laoghaire of the municipal rate for the poor rate and certain other rates.

3.—(1) The amendments specified in the second column of the Schedule to this Act shall be made in the enactments specified in the first column of that Schedule.

(2) Where, by virtue of this section, the expression “the municipal rate” occurs in any enactment specified in the Schedule to this Act, that expression shall be construed as meaning any rate which is—

(a) the rate leviable by the Right Honourable the Lord Mayor, Aldermen and Burgesses of Dublin under section 63 of the Local Government (Dublin) Act, 1930 (No. 27 of 1930), or

(b) the rate leviable by the Corporation of Dun Laoghaire under section 63 of the said Local Government (Dublin) Act, 1930 , or

(c) the rate leviable under section 25 of the Limerick City Management Act, 1934 (No. 35 of 1934), or

(d) the rate leviable under section 24 of the Waterford City Management Act, 1939 (No. 25 of 1939), or

(e) the rate leviable under section 16 of the Cork City Management (Amendment) Act, 1941 (No. 5 of 1941).

(3) Sub-sections (1) and (2) of this section shall be deemed to have come into force on and to have had effect as on and from the 6th day of April, 1931.

(4) In the case of any assessment made or purporting to have been made under sub-section (6) of section 187 of the Income Tax Act, 1918, against which due notice of appeal has been given before the 3rd day of May, 1944, such appeal shall be heard and determined as if the foregoing provisions of this section had not been enacted.