FINANCE ACT, 1944

SCHEDULE. 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.

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.

Enactments to be amended

Enactments to be amended

Nature of amendment

Nature of amendment

The Income Tax Act, 1918: section 187.

The Income Tax Act, 1918: section 187.

In sub-section (1), the words “under the Valuation Acts” shall be substituted for the words “for the purposes of poor rates”. In sub-section (2), the words “or the municipal rate” shall be inserted after the words “poor rates”. In sub-section (6)— (a) the words “or which is assessable to the municipal rate on a proportion only of the valuation under the Valuation Acts” shall be inserted after the words “poor rates”, and (b) the words “or is liable to be assessed in respect of that rent to the municipal rate on a proportion only of the valuation under the Valuation Acts” shall be inserted after the words “any poor rate”.

In sub-section (1), the words “under the Valuation Acts” shall be substituted for the words “for the purposes of poor rates”.

In sub-section (2), the words “or the municipal rate” shall be inserted after the words “poor rates”.

In sub-section (6)—

(a) the words “or which is assessable to the municipal rate on a proportion only of the valuation under the Valuation Acts” shall be inserted after the words “poor rates”, and

(b) the words “or is liable to be assessed in respect of that rent to the municipal rate on a proportion only of the valuation under the Valuation Acts” shall be inserted after the words “any poor rate”.

The Income Tax Act, 1918: section 191.

The Income Tax Act, 1918: section 191.

In sub-section (1), the words “or the municipal rate” shall be inserted after the words “poor rates”.

In sub-section (1), the words “or the municipal rate” shall be inserted after the words “poor rates”.

The Income Tax Act, 1918: section 192.

The Income Tax Act, 1918: section 192.

In sub-section (1), the words “or the municipal rate” shall be inserted after the words “poor rates”.

In sub-section (1), the words “or the municipal rate” shall be inserted after the words “poor rates”.

The Income Tax Act, 1918: section 193.

The Income Tax Act, 1918: section 193.

In sub-section (1), the words “under the Valuation Acts” shall be substituted for the words “for the purposes of the poor rates”.

In sub-section (1), the words “under the Valuation Acts” shall be substituted for the words “for the purposes of the poor rates”.

The Income Tax Act, 1918: section 194.

The Income Tax Act, 1918: section 194.

In paragraph (a), the words “or of the proportion applicable to the relief of the poor of the municipal rate” shall be inserted after the words “poor rates”. In paragraph (b), the words “or of the proportion applicable to the relief of the poor of the municipal rate” shall be inserted after the words “poor rate”.

In paragraph (a), the words “or of the proportion applicable to the relief of the poor of the municipal rate” shall be inserted after the words “poor rates”.

In paragraph (b), the words “or of the proportion applicable to the relief of the poor of the municipal rate” shall be inserted after the words “poor rate”.

The Income Tax Act, 1918: section 201.

The Income Tax Act, 1918: section 201.

The words “or of the proportion applicable to the relief of the poor of the municipal rate” shall be inserted after the words “poor rates” wherever the latter words occur.

The words “or of the proportion applicable to the relief of the poor of the municipal rate” shall be inserted after the words “poor rates” wherever the latter words occur.

The Income Tax Act, 1918: section 203.

The Income Tax Act, 1918: section 203.

The words “or of the proportion applicable to the relief of the poor of the municipal rate” shall be inserted after the words “poor rates”.

The words “or of the proportion applicable to the relief of the poor of the municipal rate” shall be inserted after the words “poor rates”.

The Finance Act, 1923: section 5.

The Finance Act, 1923: section 5.

In sub-section (2), the words “under the Valuation Acts” shall be substituted for the words “for the purposes of poor rates”.

In sub-section (2), the words “under the Valuation Acts” shall be substituted for the words “for the purposes of poor rates”.

The Finance Act, 1930: section 3.

The Finance Act, 1930: section 3.

In sub-section (2), the words “or the municipal rate” shall be inserted after the words “poor rate”.

In sub-section (2), the words “or the municipal rate” shall be inserted after the words “poor rate”.

The Finance Act, 1935: section 3.

The Finance Act, 1935: section 3.

In sub-section (7), the words “or the municipal rate” shall be inserted after the words “poor rate” wherever the latter words occur.

In sub-section (7), the words “or the municipal rate” shall be inserted after the words “poor rate” wherever the latter words occur.