Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697804562312.pdf (Ireland)
SAORSTAT EIREANN BILLE AIRGID (Uimh.

2), 1923.

FINANCE (No.

2) BILL, 1923.

Mar do ritheadh ag Dhd Thigh an Oireachtais.

As passed by both Houses of the Oireachtas.

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 Saorstsit Eireann.

.
.

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

- SAORST AT 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 10 EIREANN AS FOLLOWS 1.—(1) An Approved Society within the meaning of Part 1. of the National Insurance Act, 1911, having its principal oflice situate in Great Britain or Northern Ireland, and any braneh of such a society, shall be entitled to exemption from income tax for the year beginning on the 6th day of April, 1923, in resjiect of the income derived from any funds or credits of the society under that Part of that Act, or any investment thereof, and the Minister of Health for England, the Scottish Board of Health, and the Ministry*)!
Labour in Northern Ireland shall be entitled to a similar exemption in respect of any income derived from any funds held by them, or under their control or management, under or for the purposes of that Act.
15 20 (2) An Insurance Committee established in Great Britain or Northern Ireland under Part I. of the National Insurance Act, 25 1911, shall, in respect of income derived from any funds or credits of the Committee uiTder the National Health Insurance Acts, 1911 to 1922, or any investment thereof, and the Trustees of the special fund constituted by Sub-section (6) of Section forty-eight of the National Insurance Act, 1911, as amended by the National 30 Health 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 6th day of April, 1923, and the National Health Insurance Joint Committee shall be entitled to a similar exemption in respect of any income derived from any funds held 35 bv that Committee or under the control or management of that Committee under or for the purpose 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 40 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.

45 4 (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.
2 —— 2.

—Nothing in this Act shall prejudice or affect any exemption Stiving for National from income tax to which an Approved Society within the mean- A^4i,ioritiea^n1C° mg of Part I. of the National Insurance Act, 1911, having its Sir>rst4v F.ir^ann.
principal office situate in Saorstat Eireann, or any branch of such a society, or any Insurance Committee in Saorst&t 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 Saorstat Eireann.

10 3.

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

2) Act, 1923. s'lort ri ,t,r“* - Saorstat Eireann.

Saorstat Eireann.

BILLE AIRGID (Uimh.


2).

HI23.

FINANCE BILE (No.

2), 1923. .

----------------------------- ' BILLE da ngairmtear BILL entitled > I Bille chun faoiseamh 6 chain ioncuim i geoir na bliana 1923-24 do thabhairt i gcas Udarasanna 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.

Rithte, ay Bail Eireann.


31 adh Ini, 1923.

Passed, by Bail Eireann.

31# f July, 1923.

BAILE ATHA CLIATH: FOILLSITHE AG OIFIG AN xSOLATHAIR.

DUBLIN: PUBLISHED BY THE STATIONERY OFFICE.

Le ceannach trf Messrs. Eason and Son, Ltd., 40 agus 41 Sraid Iochtarach Ul Chonaill, Baile Atha Cliath.

To be purchased through Messrs. Eason and Son, Ltd., 40 and 41 Lower O’Connell Street, Dublin.

Clo-bhuailte ag Messrs. Alex.

Thom and Co., Ltd.

Printed by Messrs. Alex.

Thom and Co., Ltd. [Leaih-mol Qian.]


[Thro Pence Net.

1 B.

810.

Wt.

437—154T7.

■>*>.

8.28.

A. T. <fc Co., Ltd.