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31 1936

FINANCE ACT, 1936

PART IV.

General.

Transfer of money from the Road Fund to the Exchequer.

26. —With a view to providing moneys to meet charges which will fall upon the Central Fund in relation to schemes for the provision of employment and the relief of distress, the sum of one hundred thousand pounds shall be transferred and paid from the Road Fund to the Exchequer at such time or times in the financial year ending on the 31st day of March, 1937, and in such manner as the Minister for Finance shall direct.

Repeals.

27. —(1) The several enactments specified in the Fifth Schedule to this Act are hereby repealed, to the extent mentioned in the third column of the said Schedule, as on and from the 13th day of May, 1936.

(2) The repeal of paragraphs (b) and (f) of section 7 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), is without prejudice to the validity or effect of any certificate given by the Minister for Industry and Commerce for the purposes of either of those paragraphs before the 13th day of May, 1936.

Care and management of taxes and duties.

28. —All taxes and duties (except the excise duties on mechanically propelled vehicles) imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

Short title, construction and commencement.

29. —(1) This Act may be cited as the Finance Act, 1936.

(2) Part I of this Act shall be construed together with the Income Tax Acts, and Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.

(3) Part I of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1936.