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Oireachtas Library HIHI 111|| 11 54023001312195 III SAORSTAT EIREANN.

BILLE AIRGID (Uimh.

2), 1923.

FINANCE (No.

2) BILL, 1923.

Mar do tugadh isteach, As introduced.

ARRANGEMENT OF SECTIONS.

Sections.

1.

Exemption from income tax for 1923-24 of funds of National Health Insurance Authorities in Great Britain and Northern Ireland.

2.

Saving for National Health Insurance Authorities in Saorstiit Eireann.

3.

Short •Title.

No.

37 of '23.


Exemption from income tax for 1923-24 of funds of National Health Insurance Authorities in Great Britain and Northern Ireland.

SAORSTAT EIREANN.

BILLE AIRGID (Uimh.

2), 1923.

FINANCE (No.

2) BILL, 1923.

BILL Entitled AN ACT TO GIVE RELIEF FROM INCOME TAX FOR THE YEAR 1923-24 IN THE CASE OF NATIONAL HEALTH INSURANCE AUTHORITIES IN GREAT BRITAIN AND NORTHERN IRELAND.
BE IT ENACTED BY THE OIREACHTAS OF SAORSTAT EIREANN AS FOLLOWS 1.—(1) An Approved Society within the meaning of l’art I. of the National Insurance Act, 1911, having its principal office situate in Great Britain or Northern Ireland, and any branch of such a society, shall be entitled to exemption from income tax for the year beginning on the 6th day of April, 1923, in respect of the income derived from any funds or credits of the society under that Part of that Act, or any investment thereof, and the Insurance Commissioners, the Scottish Insurance Commissioners, the Welsh Insurance Commissioners, and the Ministry of Labour in Northern Ireland shall be entitled to a similar exemption in respect of any income derived from any funds held bj them, or under their control or management, under or for the purposes oi that Act.
(2) An Insurance Committee established in Great Britain or Northern Ireland under Part I. of the National Insurance Act, 1911, shall, in respect of income derived from any funds or credits of the Committee under the National Health Insurance Acts, 1911 to 1922, or any investment thereof, and the Trustees of the special fund constituted by Sub-section (G) of Section forty-eight of the National Insurance Act, 1911, as amended by the National Insurance Act, 1918, shall, in respect of income derived from that fund, be entitled to exemption from income tax for the year beginning on the Gth day of April, 1923, and the National Health Insurance Joint Committee shall be entitled to a similar exemp- tion in respect of any income derived from any funds held bv that Committee or under the control or management of that Committee under or for the purjiose of the National Health Insurance Acts, 1911 to 1922, and the body of Trustees consti­ tuted under Article 3 of the Government of Ireland (Adaptation of Health Insurance Acts) Order, 1922, shall be entitled to a similar exemption in respect of the income derived from any funds transferred to and vested in that body of Trustees pursuant to that Order.
(3) The several exemptions given by this section shall be in addition to and not in derogation of any other exemption.

(4) Every reference contained in this section to the National Health Insurance Acts, 1911 to 1922, or to any of those Acts, shall be construed as a reference to such Acts or Act in their or its application to Great Britain and Northern Ireland.
2 2.—Nothing in this Act shall prejudice or affect any exemption from income tax to which an Approved Society within the mean­ ing of Part I. of the National Insurance Act, 1911, having its principal office situate in Saorstat Eireann, or any branch of 5 such a society, or any Insurance Committee in Saorstat Eireann established under the said Part I. of the said Act, or the Irish Insurance Commissioners are or may be entitled under or by virtue of Sub-sections (5) and (6) of Section 39 of the Income Tax Act, 1918 in its application to Saorstdt Eireann.
Saving for National Health Insurance Authorities in Saonet&t Eireann.

10 3.—This Act may be cited as the Finance (No.

2) Act, 1923.

Short Title.

Saorstdt Eireann.

Saorstat Eireann.

BILLE AIRGID (Uimh.

2), 1923.

FINANCE BILL (No.

2), 1923.

BILLE {mar do tugadh isteach) da ngairmtear BILL (as introduced) entitled Bille chun faoiseamli 6 chain ioncuim i gcoir na bliana 1923-24 do thabhairt i gcas LTdarasanna Arachais Slainte Naisiunta sa Bhreatain Mhoir agus i dTuaisceart na hEireann.
An Act to give relief from income tax for the year 1923-24 in the case of National Health Insurance Authorities in Great Britain and Northern Ireland.

An t-Aire um Airgead do thug isteach.

Introduced by the Minister for Finance.

Do horduiodh, ag Dail Eireann do chlo-bhuala 26adh Iul, 1923.

Ordered, by Dail Eireann to be printed 26th July, 1923.

BAILE ATHA CLIATH: FOILLSITHE AG OIFIG AN tSOLATHAIR.

DUBLIN: PUBLISHED BY THE STATIONERY OFFICE.


Lc ceannach tri Messrs. Eason and Son, Ltd., 40 agus 41 Sraid lochtarach Uf Chouaill, Baile Atha Cliatb.

40 and 41 Lower O’Connell Street, Dublin.

C16-bhuailte ag Messrs. Alex.

Thom and Co., Ltd.

Printed by Messrs. Alex.

Thom and Co., Ltd. [Leath-raol GJan.]

B.

756.

Wt.

319—1597.

3, 550.

7.

28.

A. T. A Co. ,Ltd. fThree Pence Net.]