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Uimhir 32.
ACHT AIRGID (Uimh. 2), 1923.
Saoirse o cháin ioncuim i gcóir 1923-24 ar chistí Udarásanna Arachais Sláinte Náisiúnta sa Bhreatain Mhóir agus i dTuaisceart Éireann.
1.—(1) Ag cumann atá ina Chumann Cheaduithe do réir brí Cuid I. den Acht Arachais Náisiúnta, 1911, agus 'na bhfuil a phríomh-oifig suidhte sa Bhreatain Mhóir no i dTuaisceart Éireann, agus ag aon bhrainse dá leithéid sin de chumann, beidh teideal chun saoirse o cháin ioncuim i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923, i dtaobh an ioncuim a tháinig as aon chistí no creidiúintí leis an gcumann fén gCuid sin den Acht san, no as aon tsúncáil a díneadh ortha san, agus beidh teideal ag Aire Sláinte Shasana, ag Bord Sláinte na hAlban, agus ag Aireacht Oibreachais Thuaiscirt Éireann chun a leithéid eile sin de shaoirse i dtaobh aon ioncuim a tháinig as aon chistí ar seilbh acu, no fé smacht no fé bhainistí acu, fén Acht san no chun crícheanna an Achta san.
(2) Beidh teideal chun saoirse o cháin ioncuim, i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923, ag Coiste Arachais a bunuíodh sa Bhreatain Mhóir no i dTuaisceart Éireann fé Chuid I. den Acht Arachais Náisiúnta, 1911, i dtaobh ioncuim a tháinig as aon chistí no creidiúintí leis an gCoiste fé sna hAchtanna Arachais Sláinte Náisiúnta, 1911 go 1922, no as aon tsúncáil a dineadh ortha san agus ag Iontaobhuithe an chiste speisialta, a bunuíodh le fo-alt (6) d'Alt a hocht is dachad den Acht Arachais Náisiúnta, 1911, mar a leasuíodh é leis an Acht Arachais Sláinte Náisiúnta, 1918, i dtaobh ioncuim a tháinig as an gciste sin, agus beidh teideal ag Có-Choiste an Arachais Sláinte Náisiúnta chun a leithéid eile sin de shaoirse i dtaobh aon ioncuim a tháinig as aon chistí ar seilbh ag an gCoiste sin no fé smacht no bainistí an Choiste sin fé sna hAchtanna Arachais Sláinte Náisiúnta, 1911 go 1922, no chun críche na nAcht san, agus beidh teideal ag an gcólucht d'Iontaobhuithe a bunuíodh fé Airtiogal 3 d'Ordú Rialtais na hÉireann (Oiriúnú Achtanna Arachais Náisiúnta), 1922, chun a leithéid eile sin de shaoirse i dtaobh an ioncuim a tháinig as aon chistí a haistríodh chun an chóluchta san d'Iontaobhuithe agus a dílsíodh ionta do réir an Orduithe sin.
(3) Na saoirsí uile a tugtar leis an alt so beid ina méadú agus ní ina luíodú ar aon tsaoirse eile.
(4) Gach tagairt a dintar san alt so do sna hAchtanna Arachais Sláinte Náisiúnta, 1911 go 1922, no d'aon cheann de sna hAchtanna san, léireofar í mar thagairt do sna hAchtanna no don Acht san fé mar a bhainid no a bhaineann sé leis an mBreatain Mhóir agus le Tuaisceart Éireann.
Sabháil d'Údaráis Arachais Sláinte Náisiúnta i Saorstát Éireann.
2.—Ní dhéanfidh éinní san Acht so dochar ná difir d'aon tsaoirse o cháin ioncuim 'na bhfuil no 'na mbeidh teideal chúichí ag cumann atá ina Chumann Cheaduithe do réir brí Cuid I. den Acht Arachais Náisiúnta, 1911, agus 'na bhfuil a phríomh-oifig suidhte i Saorstát Éireann, no ag aon bhrainse dá leithéid sin de chumann, no ag aon Choiste Arachais i Saorstát Éireann a bunuíodh fén gCuid I. san den Acht san, no ag Coimisinéirí Arachais na hÉireann, sé sin, teideal do réir no de bhua fo-altanna (5) agus (6) d'Alt 39 den Acht Cánach Ioncuim, 1918, sa mhéid go mbaineann sé le Saorstát Éireann.
Gearr-Theideal.
3.—Féadfar an tAcht Airgid (Uimh. 2), 1923, do ghairm den Acht so.
Number 32.
FINANCE (No. 2) ACT, 1923.
ARRANGEMENT OF SECTIONS
Section | |
Saving for National Health Insurance Authorities in Saorstát Eireann. | |
Number 32.
FINANCE (No. 2) ACT, 1923.
Exemption from income tax for 1923-24 of funds of National Health Insurance Authorities in Great Britain and Northern Ireland.
1.—(1) An Approved Society within the meaning of Part 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 Minister of Health for England, the Scottish Board of Health, 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 by them, or under their control or management, under or for the purposes of 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 (6) of Section forty-eight of the National Insurance Act, 1911, as amended by the National 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 by 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 constituted 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.
Saving for National Health Insurance Authorities in Saorstát Eireann.
2.—Nothing in this Act shall prejudice or affect any exemption from income tax to which an Approved Society within the meaning of Part I. of the National Insurance Act, 1911, having its principal office situate in Saorstát Eireann, or any branch of such a society, or any Insurance Committee in Saorstát 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 Saorstát Eireann.
Short Title.
3.—This Act may be cited as the Finance (No. 2) Act, 1923.