PART X.

Miscellaneous.

97. —(1) In this section—

“the principal section” means section 22 of the Finance Act, 1950 ;

“the 1962 amending section” means section 19 of the Finance Act, 1962 ;

“the thirteenth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;

“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.

(2) Subsection (4) of the 1962 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1964, have effect with the substitution of “£1,309,854” for “£1,334,935”.

(3) Subsection (6) of the 1962 amending section shall have effect with the substitution of “£830,974” for “£863,530”.

(4) A sum of £1,431,786 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of March, 1964.

(5) The thirteenth additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.

(6) Any amount of the thirteenth additional annuity, not exceeding £926,179 in any financial year, may be applied towards defraying the interest on the public debt.

(7) The balance of the thirteenth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.

98. —(1) This section applies to any lottery to which a licence under Part IV of the Gaming and Lotteries Act, 1956 , applies and shall be deemed to come into force and shall take effect as on and from the 1st day of March, 1956.

(2) (a) Exemption shall be granted from corporation profits tax and, subject to the next paragraph, from income tax in respect of profits from any lottery to which this section applies.

(b) In relation to income tax the profits from a lottery for the year 1963-64 or a previous year of assessment shall, for the purposes of this section, be taken to be the full amount thereof on which the person by whom it was carried on would, but for this section, have been chargeable to tax for that year under Schedule D reduced by—

(i) a sum equal to the aggregate of all payments made in that year from which, if the profits had been chargeable as aforesaid, tax would have been deductible under Rule 19 of the General Rules on the ground that they were payments made out of those profits, and

(ii) where the lottery was carried on by a body of persons, a sum equal to so much of the profits which would have been chargeable as aforesaid as was, before the passing of this Act, applied in payment of dividends.

(c) All such discharges of assessments, amendments of assessments and repayments of tax shall be made in relation to the year 1963-64 and previous years of assessment as may be appropriate having regard to the foregoing paragraphs of this subsection.

(3) Nothing in this section shall render improper any deduction of income tax made before the passing of this Act which would have been a proper deduction if this section had not been enacted.

99. —Subsection (2) of section 38 of the Finance Act, 1924 , shall cease to have effect in so far as it provides that moneys due or payable to or for the benefit of the Central Fund are to be paid in priority to other debts.

100. —(1) This section applies to any proceedings instituted in the High Court or the Circuit Court for the recovery of any tax or duty under the care and management of the Revenue Commissioners, or for any fine, penalty or forfeiture in connection with any such tax or duty or incurred under or imposed by any Act relating to customs or excise.

(2) Notwithstanding anything to the contrary provided by or under any enactment or by any rule of court—

(a) where judgment against the defendant for any amount is given by the High Court in proceedings to which this section applies, the form of execution order to be issued in relation to the amount shall be in the form set out in Part I of the Fifth Schedule to this Act, and the sum recoverable for the costs of the execution order shall be the sum of £1 10s. 0d.,

(b) where such judgment is given by the Circuit Court, the form of execution order to be so issued shall be in the form set out in Part II of the Fifth Schedule to this Act, and the sum recoverable for the costs of the execution order shall be the sum of 16s. 6d.

101. —(1) In this section—

“section 7 certificate” means a certificate issued under section 7 of the Finance Act, 1923 , or that section as extended by section 55 of the Finance Act, 1958 ;

“execution order” means an execution order within the meaning of the Enforcement of Court Orders Act, 1926 .

(2) A county registrar or sheriff executing a section 7 certificate shall be entitled—

(a) if the sum certified in the certificate to be in default exceeds six hundred pounds, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales appointed by the Minister for Justice under paragraph (a) of subsection (1) of section 14 of the Enforcement of Court Orders Act, 1926 , and for the time being in force, as he would be entitled so to charge or add and to levy if the certificate were an execution order of the High Court,

(b) if the sum certified in the certificate to be in default exceeds fifty pounds but does not exceed six hundred pounds, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the said scales, as he would be entitled so to charge or add and to levy if the certificate were an execution order of the Circuit Court, and

(c) if the sum certified in the certificate to be in default does not exceed fifty pounds, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the said scales, as he would be entitled so to charge or add and to levy if the certificate were an execution order of the District Court.

(3) (a) The foregoing subsections of this section shall have and be deemed always to have had effect as on and from the 1st day of October, 1926, and accordingly no section 7 certificate issued during the period which began on that day and ended on the passing of this Act shall be or ever have been made void or in any way prejudiced by the addition to the sum thereby certified to be in default of any fees or expenses which might lawfully have been so added if those subsections had been in force during that period, and no levy during that period of any such fees or expenses so added which would have been a lawful levy if those subsections had been in force during that period shall be or ever have been unlawful.

(b) For the purposes of this subsection, the reference in subsection (2) of this section to a sheriff shall be construed as including a reference to an undersheriff and, in relation to section 7 certificates issued before the 8th day of December, 1953, the references therein to six hundred pounds shall be construed as references to three hundred pounds and the references therein to fifty pounds shall be construed as references to twenty-five pounds.

(4) No section 7 certificate issued before the 1st day of October, 1926, shall be or ever have been made void or in any way prejudiced by the addition to the sum thereby certified to be in default of any fees which might lawfully have been so added if the certificate had been an execution order, and no levy before the passing of this Act of any such fees so added which would have been a lawful levy if the section 7 certificate had been an execution order shall be or ever have been unlawful.

102. —Subsection (5) of section 14 of the Finance Act, 1962 , is hereby amended by the insertion of “and the provisions of every rule of court so relating” before “shall apply”.

103. —(1) Section 1 of the Road Fund (Grants and Advances) (Temporary Provisions) Act, 1959, is hereby amended by the substitution of “four” for “five”.

(2) Section 1 of the Road Fund (Grants) (Temporary Provisions) Act, 1962 , is hereby amended by the substitution of “five” for “three” in subsection (1) and by the substitution of “nine” for “seven” in subsection (2).

104. —(1) (a) Each enactment specified in column (2) of Part I of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 1st day of January, 1963.

(2) (a) Each enactment specified in column (2) of Part II of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 6th day of April, 1963.

(3) Each enactment specified in column (2) of Part III of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(4) (a) The enactment specified in column (2) of Part IV of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall come into operation on the 1st day of August, 1963, or the date of the passing of this Act, whichever is the later.

(5) (a) Each enactment specified in column (2) of Part V of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall come into operation on the 6th day of April, 1964.

(6) (a) The enactment specified in column (2) of Part VI of the Sixth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall come into operation on the 6th day of April, 1965.

105. —All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

106. —(1) This Act may be cited as the Finance Act, 1963.

(2) Parts I and IX and (so far as relating to income tax) Parts VII and VIII and section 98 of this Act shall be construed together with the Income Tax Acts.

(3) 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 Statutes which relate to the duties of excise and the management of those duties.

(4) Part IV of and the Fourth Schedule to this Act and (so far as relating to corporation profits tax) Parts VII and VIII and section 98 of this Act shall be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part.

(5) Part V of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(6) Parts I and IX of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force and shall take effect as on and from the 6th day of April, 1963.

(7) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.