Widows' and Orphans' Pensions (Apportionment of Sums Received on Account of Contributions) Regulations, 1946.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited for all purposes as the Widows' and Orphans' Pensions (Apportionment of sums received on account of contributions) Regulations, 1946.
2 Definitions.
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paragraphs: In these Regulations, unless the context otherwise requires—
the expression " contribution year " means any period commencing on the twenty-seventh Monday in any year and terminating on the day preceding the twenty-seventh Monday in the next year ;
the expression " employer depositor " means an employer with whom the Minister for Local Government and Public Health has entered into an arrangement under sub-article (3) of Article 10 of the National Health Insurance (Collection of Contributions) Consolidated (Ireland) Regulations, 1918 (S. R. & O., No. 1809 of 1918) ;
the expression " Health and Pensions stamps " means stamps issued for the purpose of paying jointly contributions in respect of National Health Insurance and Widows' and Orphans' Pensions Insurance ;
the expression " Health Insurance Stamps " means stamps issued for the purpose of paying contributions or arrears of contributions in respect of National Health Insurance.
3 Apportionment as between the National Health Insurance Fund and the Widows' and Orphans' Pensions Fund of sums received from the Department of Posts and Telegraphs on account of contributions.
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paragraphs: In order to provide for the apportionment as between the National Health Insurance Fund and the Widows' and Orphans' Pensions Fund of sums received from the Department of Posts and Telegraphs on account of contributions the following provisions shall apply :
(1) To each weekly remittance on account of the sale of Health and Pensions and Health Insurance stamps received from the Department of Posts and Telegraphs there shall be added the amount of Widows' and Orphans' Pensions estimated to be payable in the week in respect of which the remittance is received and the total amount so arrived at shall be apportioned between the National Health Insurance Fund and the Widows' and Orphans' Pensions Fund in the ratio in which the amount received by the Department of Posts and Telegraphs on account of the sale of Health and Pensions and Health Insurance stamps in the last calendar half-year for which final figures have been determined was divided between the aforesaid Funds.
(2) Any adjustment necessary shall be made between the National Health Insurance Fund and the Widows' and Orphans' Pensions Fund in respect of the quarters ending on 31st March, 30th June, 30th September, and 31st December, respectively, upon the receipt from the Department of Posts and Telegraphs of a certified statement of Health and Pensions and Health Insurance stamps sold and Widows' and Orphans' Pensions paid in each quarter.
4 Apportionment as between the National Health Insurance Fund and the Widows' and Orphans' Pensions Fund of sums received from Employer Depositors on account of contributions.
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paragraphs: In order to provide for the apportionment as between the National Health Insurance Fund and the Widows' and Orphans' Pensions Fund of sums received from employer depositors on account of contributions (by way of cash deposits in advance to meet contributions due for a year) the following provisions shall apply :
(1) All sums received from employer depositors on account of contributions shall be lodged to the credit of the National Health Insurance Fund.
(2) There shall be paid over to the Widows' and Orphans' Pensions Fund by the National Health Insurance Fund, in four instalments, equal in amount in so far as possible, in the first, fourth, seventh and tenth months of every contribution year, on account of contributions received from employer depositors in respect of that year, a sum equal to the amount which has been ascertained to be due to the Widows' and Orphans' Pensions Fund for Health and Pensions stamps supplied to employer depositors in respect of the immediately preceding contribution year.
(3) Any adjustment necessary shall be made between the National Health Insurance Fund and the Widows' and Orphans' Pensions Fund as soon after the termination of each contribution year as the actual value of the Health and Pensions stamps supplied to the employer depositor in respect of that year has been ascertained.
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paragraphs: —(1) These Regulations shall come into operation and have effect as on and from the 8th day of July, 1946.
(2) The Widows' and Orphans' Pensions (Apportionment of sums received on account of contributions) Regulations, 1939 (S. R. & O., No. 128 of 1939) are hereby revoked with effect as on and from the 8th day of July, 1946.
GIVEN under the Official Seal of the Minister for Local Government and Public Health, this sixth day of July, one thousand nine hundred and forty-six.
SEÃ?N MACENTEE,
Minister for Local Government and Public Health.
I hereby consent to the foregoing Regulations.
PROINNSIAS MAC AODHAGÃ?IN,
Minister for Finance.