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Uimhir 2 de 1973
AN tACHT LEASA SHÓISIALAIGH (SOCHAR PÁ-CHOIBHNEASA), 1973
[An tiontú oifigiúil]
Léiriú
1.—(1) San Acht seo—
ciallaíonn “Acht 1952” an tAcht Leasa Shóisialaigh, 1952;
ciallaíonn “na hAchtanna” na hAchtanna Leasa Shóisialaigh, 1952 go 1972;
ciallaíonn “tuillimh ináirimh”, faoi réir rialachán faoin Acht seo, tuillimh ó fhostaíocht inárachaithe a bhfuil ranníocaí fostaíochta iníoctha ina leith de réir ráta ranníoca fostaíochta a shonraítear i mír 1 den Dara Sceideal a ghabhann le hAcht 1952;
ciallaíonn “tuillimh ináirimh sheachtainiúla” meánmhéid, arna ríomh de réir rialachán faoin Acht seo, na dtuilleamh ináirimh a gheofar in imeacht seachtaine;
ciallaíonn “bliain chánach ioncaim iomchuí”, maidir le sochar páchoibhneasa is iníoctha i leith aon lae áirithe, cibé bliain mheasúnachta de réir brí na nAchtanna Cánach Ioncaim a bheidh forordaithe maidir le haon sochar den sórt sin.
(2) Ach amháin mar a n-éilíonn an comhthéacs a mhalairt, déanfar tagairtí san Acht seo d'aon achtachán a fhorléiriú mar thagairtí don Acht sin arna leasú le haon achtachán iardain lena n-áirítear an tAcht seo.
Sochar pá-choibhneasa.
2.—Leasaítear leis seo alt 14 (1) d'Acht 1952 tríd an mír seo a leanas a chur isteach i ndiaidh mhír (k) (a cuireadh isteach leis an Acht Leasa Shóisialaigh, 1970):
“(l) sochar pá-choibhneasa.”.
Ceart chun sochair phá-choibhneasa.
3.—(1) Faoi réir forálacha na nAchtanna, duine a raibh tuillimh ináirimh aige sa bhliain cánach ioncaim iomchuí beidh sé i dteideal sochair phá-choibhneasa maidir le haon lá—
(a) is lá éagumais chun oibre ar cuid é de thréimhse bhearnaithe fostaíochta agus a bhfuil an duine i dteideal sochair mhíchumais nó liúntais mháithreachais ina leith nó a mbeadh an duine i dteideal cheachtar de na sochair sin mura mbeadh go bhfuil sochar díobhála iníoctha leis an duine faoi alt 8 den Acht Leasa Shóisialaigh (Díobhálacha Ceirde), 1966, i leith an lae sin, nó
(b) is lá dífhostaíochta ar cuid é de thréimhse bhearnaithe fostaíochta agus a bhfuil an duine i dteideal sochair dhífhostaíochta ina leith,
agus nach luaithe ná an tríú lá déag éagumais chun oibre nó nach luaithe ná an tríú lá déag dífhostaíochta, de réir mar a bheidh, sa tréimhse bhearnaithe fostaíochta.
(2) In aon tréimhse bhearnaithe fostaíochta ní bheidh duine i dteideal sochair phá-choibhneasa i leith aon lae éagumais chun oibre tar éis an chéad caoga is naoú lá éagumais chun oibre sa tréimhse sin nó i leith aon lae dífhostaíochta tar éis an chéad caoga is naoú lá dífhostaíochta sa tréimhse sin.
(3) Aon lá a bhfuil duine i dteideal liúntais mháithreachais ina leith measfar, chun críocha an ailt seo, gur lá éagumais chun oibre é.
Ráta sochair phá-choibhneasa.
4.—Is é an ráta seachtainiúil sochair phá-choibhneasa is iníoctha le duine tráth ar bith méid is comhionann le daichead faoin gcéad den chuid sin (más aon chuid í) dá thuillimh ináirimh sheachtainiúla in aghaidh na bliana cánach ioncaim iomchuí a théann thar £14 ach nach dtéann thar an teorainn sin a bheidh forordaithe de thuras na huaire faoi réir cibé coinníollacha a bheidh forordaithe chun méid iomlán an tsochair is iníoctha faoi na hAchtanna leis an duine i leith aon tseachtaine a shrianadh faoi threoir na dtuilleamh sin.
Ranníocaí pá-choibhneasa.
5.—(1) Beidh ann, faoi réir cibé coinníollacha a fhorordófar, ranníocaí (dá ngairtear ranníocaí pá-choibhneasa san Acht seo) maidir le ranníocóirí fostaithe arb é a bheidh iontu—
(a) ranníoc ag an ranníocóir fostaithe, agus
(b) ranníoc ag fostóir an ranníocóra fhostaithe,
de réir cibé ráta a bheidh i gcoibhneas le tuillimh ináirimh an ranníocóra fhostaithe agus a bheidh forordaithe.
(2) Aon tagairtí do ranníocaí nó do ranníocaí fostaíochta in alt 6 (seachas fo-ailt (1), (2) agus (4) agus in ailt 7, 9, 35, 42, 48, 49, 52, 55 agus 57 go 59 d'Acht 1952 déanfar, mura n-éileoidh an comhthéacs a mhalairt, iad a fhorléiriú mar thagairtí a fholaíonn tagairtí do ranníocaí pá-choibhneasa.
Dliteanas i leith íoc ranníocaí pá-choibhneasa a chinneadh i gcásanna áirithe.
6.—Féadfaidh an tAire le rialacháin dliteanas i leith íoc ranníocaí páchoibhneasa a chinneadh i gcás daoine atá i gcomhthráth i dhá fhostaíocht nó níos mó cibé acu a bheidh siad faoin bhfostóir céanna nó nach mbeidh nó atá ag obair faoi urlámh nó bainistí ghinearálta dhuine éigin seachas a ngar-fhostóir.
Ranníocaí pá-choibhneasa a íoc, a bhailiú agus a ghnóthú.
7.—(1) Féadfaidh an tAire le rialacháin foráil a dhéanamh i dtaobh an mhodha ina n-íocfar agus ina mbaileofar ranníocaí pá-choibhneasa agus ina dtabharfar cuntas ina leith agus i gcoitinne i dtaobh gach ní a bhaineann go foghabhálach nó go teagmhasach leis na nithe sin, lena n-áirítear, go sonrach, feidhmeanna maidir leo a shannadh don Ard-Bhailitheoir.
(2) (a) (i) Beidh feidhm ag forálacha aon achtacháin maidir le gnóthú cánach ioncaim agus ag forálacha aon riail chúirte maidir leis an gcéanna, i gcás ranníocaí páchoibhneasa a mbeidh ar an Ard-Bhailitheoir iad a bhailiú, maidir le haon ranníocaí pá-choibhneasa a ghnóthú ó dhuine a dhlitear den duine sin a íoc faoin Acht seo amhail mar atá feidhm acu maidir le gnóthú cánach ioncaim.
(ii) Aon fhorálacha a fheidhmítear leis an mír seo beidh feidhm amhlaidh acu faoi réir aon mhodhnuithe a mheasfaidh an tAire is gá agus a bheidh forordaithe.
(b) In imeachtaí a thionscnófar de bhua an fho-ailt seo—
(i) beidh deimhniú arna shíniú ag an Ard-Bhailitheoir á dheimhniú go bhfuil méid shonraithe dlite den chosantóir agus iníoctha aige ina fhianaise nó go gcruthófar a mhalairt go bhfuil an méid sin dlite agus iníoctha amhlaidh, agus
(ii) féadfar deimhniú á dheimhniú mar a dúradh agus a airbheartóidh a bheith sínithe ag an Ard-Bhailitheoir a thairiscint i bhfianaise gan chruthúnas agus measfar go dtí go gcrúthófar a mhalairt go bhfuil sé sínithe aige.
(c) Faoi réir an fho-ailt seo, beidh feidhm maidir le himeachtaí de bhua an fho-ailt seo ag na rialacha den chúirt lena mbainfidh is infheidhme de thuras na huaire i gcás imeachtaí sibhialta.
(3) San alt seo ciallaíonn “an tArd-Bhailitheoir” an tArd-Bhailitheoir arna cheapadh faoi alt 162 den Acht Cánach Ioncaim, 1967.
Tuillimh ináirimh a ríomh.
8.—Féadfar méid na dtuilleamh ináirimh agus méid na dtuilleamh, ináirimh seachtainiúil ag duine nó ag aicme daoine a ríomh nó a mheas, chun críocha an Achta seo, i cibé slí, faoi threoir cibé ábhar agus ar cibé foras a bheith forordaithe.
Sochar pá-choibhneasa agus ranníocaí pá-choibhneasa a ríomh.
9.—Féadfaidh an tAire le rialacháin foráil a dhéanamh le haghaidh ríomh na méideanna is iníoctha i leith ranníocaí pá-choibhneasa agus sochair phá-choibhneasa de réir scálaí forordaithe agus le haghaidh cibé coigeartuithe ar na méideanna is gá chun ríomh na méideanna a urasú agus codáin nua-phingine a sheachaint sna méideanna.
Aicmí áirithe fostaíochta a áireamh agus a eisiamh.
10.—(1) I dteannta na ndaoine lena mbainfidh forálacha an Achta seo, féadfaidh an tAire le rialacháin foráil a dhéanamh le go mbeidh feidhm ag na forálacha sin i gcás daoine a bheidh fostaithe i cibé aicme nó aicmí fostaíochta a shonrófar sna rialacháin agus féadfaidh sé leis na rialacháin sin cibé modhnuithe a dhéanamh ar na forálacha sin is dóigh leis is gá chun críche sin.
(2) Féadfaidh an tAire le rialacháin foráil a dhéanamh le nach mbeadh feidhm ag forálacha an Achta seo i gcás daoine a bheidh fostaithe i bhfostaíocht de cibé aicme nó aicmí a bheidh sonraithe sna rialacháin.
(3) Féadfar aicme a shonrú i rialacháin faoin alt seo i cibé slí agus faoi threoir cibé nithe is iomchuí leis an Aire.
(4) I gcás ina mbeartófar rialacháin a dhéanamh faoin alt seo ag modhnú forálacha an Achta seo, leagfar dréacht díobh faoi bhráid gach Tí den Oireachtas agus ní dhéanfar na rialacháin go dtí go mbeidh rún ag ceadú an dréachta rite ag gach Teach acu sin.
Modhnú ar choinníollacha i leith sochair phá-choibneasa a fháil i gcásanna eatramhacha
11.—Féadfaidh an tAire le rialacháin foráil a dhéanamh le haghaidh aon choinníoll a mhodhnú de na coinníollacha i dtaobh sochair pháchoibhneasa a fháil i gcás aon éileamh ar shochar den sórt sin a tharlóidh le linn na tréimhse dar tús dáta tosach feidhme alt 3 den Acht seo agus dar críoch cibé dáta a shonrófar sna rialacháin.
Eolas maidir le tuillimh ináirimh.
12.—Féadfaidh na Coimisinéirí Ioncaim cibé eolas a thabhairt don Aire maidir le tuillimh ináirimh is gá chun críocha sochair pháchoibhneasa agus ranníocaí pá-choibhneasa.
Alt 49 d'Acht 1952 a fheidhmiú agus a leasú.
13.—(1) Féadfaidh an tAire, chun críocha ranniocaí pá-choibhneasa agus sochair phá-choibhneasa, a cheangal le rialacháin ar fhostóirí cibé taifid a choimeád a shonrófar sna rialacháin ar thuillimh daoine a bheidh fostaithe acu agus na taifid a choinneáil go ceann cibé tréimhsí a fhorordófar agus measfar gur doiciméid chun críocha alt 49 d'Acht 1952 aon taifid a shonrófar amhlaidh.
(2) Aon duine a bheidh ciontach i gcion faoi alt 49 d'Acht 1952 dlífear, in ionad an phionóis a shonraítear i bhfo-alt (4) den alt sin, fíneáil nach mó ná £100 a chur air nó, de rogha na cúirte, príosúnacht go ceann aon téarma nach faide ná trí mhí nó an fhíneáil sin agus an phríosúnacht sin i dteannta a chéile.
An tAire Airgeadais do thabhairt airleacan don Chiste Árachais Shóisialaigh.
14.—(1) Féadfaidh an tAire Airgeadais, i gcaitheamh na tréimhse cúig bliana dar tús dáta tosach feidhme alt 3 den Acht seo, aon suimeanna a airleacan, as an bPríomh-Ciste nó a thoradh fáis, is gá chun dliteanais a íoc a thabhóidh an Ciste Árachais Shóisialaigh agus a tharlóidh de dhroim forálacha an Achta seo agus d'fhonn na suimeanna a sholáthar a bheidh le hairleacan amhlaidh féadfaidh an tAir Airgeadais airgead a fháil ar iasacht i cibé slí is cuí leis agus íocfar isteach sa Státchiste an t-airgead go léir a gheofar ar iasacht amhlaidh.
(2) Déanfar aon suimeanna a airleacfar faoin bhfo-alt roimhe seo mar aon le hús (más aon ús é) ar an gcéanna de réir cibé ráta a shocróidh an tAire Airgeadais a mhuirearú ar an gCiste Árachais Shóisialaigh agus beidh siad inaisíoctha as agus nuair a bheidh siad aisíoctha amhlaidh íocfar isteach sa Státchiste iad.
(3) Is ar an bPríomh-Chiste nó a thoradh fáis a bheidh muirear agus íoc príomhshuime agus úis aon urrús a eiseoidh an tAire Airgeadais chun críche iasachta faoin alt seo agus an chaiteachais a thabhófar i ndáil leis na hurrúis sin a eisiúint.
(4) Leasaítear leis seo alt 39 (9) (b) d'Acht 1952 trí “ach chun na gcríocha sin tabharfar neamhaird ar aon chaiteachas de dhroim forálacha an Achta Leasa Shóisialaigh (Sochar Pá-Choibhneasa), 1973, agus freisin cibé ioncam ó ranníocaí pá-choibhneasa faoin Acht sin a úsáidtear faoi chomhair an chaiteachais sin.” a chur leis.
Leathnú ar alt 3 d'Acht 1952.
15.—Déanfar alt 3 (seachas fo-alt (4) de) d'Acht 1952 a fhorléiriú agus beidh éifeacht aige ionann agus dá mba rud é—
(a) gur fholaigh tagairtí ann do chumhacht chun rialacháin a dhéanamh tagairtí d'aon chumhacht chun rialacháin a dhéanamh faoin Acht seo, agus
(b) gur fholaigh tagairtí ann do rialacháin tagairtí d'aon rialacháin faoin Acht seo.
An tAire Airgeadais do thoiliú le rialacháin áirithe.
16.—Beidh rialacháin faoi alt 4, 5, 7 nó 8 den Acht seo faoi réir thoiliú an Aire Airgeadais.
Cumhacht chun deireadh a chur le deacrachtaí.
17.—(1) Má tharlaíonn aon deacracht i slí ar bith agus an tAcht seo á chur i ngníomh, féadfaidh an tAire, faoi réir cheadú an Aire Airgeadais, rud ar bith a dhéanamh le hordú a dhealraíonn a bheith riachtanach nó foirsteanach chun an tAcht seo a thabhairt i ngníomh, agus féadfar le haon ordú den sórt sin forálacha an Achta seo a mhodhnú a mhéid a dhealraíonn a bheith riachtanach nó foirsteanach chun an t-xrdú a chur in éifeacht.
(2) Gach ordú a dhéanfaidh an tAire faoin alt seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta, agus má dhéanann ceachtar Teach den Oireachtas laistigh den lá agus fiche a shuífidh an Teacht sin tar éis an t-ordú a leagan faoina bhráid rún a rith ag neamhniú an ordaithe, beidh an t-ordú ar neamhní dá réir sin ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin ordú.
(3) Ní cead aon ordú a dhéanamh faoin alt seo tar éis bliain a bheith caite tar éis tosach feidhme an ailt seo.
Gearrtheideal, forléiriú, comhlua agus tosach feidhme.
18.—(1) Féadfar an tAcht Leasa Shóisialaigh (Sochar Pá-Choibhneasa), 1973, a ghairm den Acht seo agus forléireofar mar aon ní amháin é féin agus na hAchtanna.
(2) Féadfar na hAchtanna Leasa Shóisialaigh, 1952 go 1973, a ghairm de na hAchtanna Leasa Shóisialaigh, 1952 go 1972, agus den Acht seo le chéile.
(3) Tiocfaidh an tAcht seo i ngníomh cibé lá nó laethanta a shocrófar chuige sin, le hordú nó le horduithe arna ndéanamh ag an Aire faoin alt seo, le toiliú an Aire Airgeadais, i gcoitinne nó faoi threoir aon fhorála áirithe agus féadfar laethanta éagsúla a shocrú amhlaidh le haghaidh forálacha éagsúla nó le haghaidh na forála céanna i ndáil le cásanna éagsúla nó le haicmí éagsúla cásanna.
Number 2 of 1973
SOCIAL WELFARE (PAY-RELATED BENEFIT) ACT, 1973
ARRANGEMENT OF SECTIONS
Acts Referred to | |
1952, No. 11 | |
1970, No. 12 | |
1966, No. 16 | |
1967, No. 6 | |
Number 2 of 1973
SOCIAL WELFARE (PAY-RELATED BENEFIT) ACT, 1973
Interpretation.
1.—(1) In this Act—
“the Act of 1952” means the Social Welfare Act, 1952;
“the Acts” means the Social Welfare Acts, 1952 to 1972;
“reckonable earnings” means, subject to regulations under this Act, earnings derived from insurable employment in respect of which employment contributions are payable at a rate of employment contribution specified in paragraph 1 of the Second Schedule to the Act of 1952;
“reckonable weekly earnings” means the average amount, calculated in accordance with regulations under this Act, of reckonable earnings received in a week;
“relevant income tax year” means, in relation to pay-related benefit payable in respect of any particular day, such year of assessment within the meaning of the Income Tax Acts as may be prescribed in relation to such benefit.
(2) References in this Act to any enactment shall, save where the context otherwise requires, be construed as references to that Act as amended by any subsequent enactment including this Act.
Pay-related benefit.
2.—Section 14 (1) of the Act of 1952 is hereby amended by the insertion after paragraph (k) (inserted by the Social Welfare Act, 1970) of the following paragraph:
“(l) pay-related benefit.”.
Right to pay-related benefit.
3.—(1) Subject to the provisions of the Acts, a person who had reckonable earnings in the relevant income tax year shall be entitled to pay-related benefit in respect of any day which—
(a) is a day of incapacity for work which forms part of a period of interruption of employment and in respect of which the person is entitled to disability benefit or maternity allowance or in respect of which the person would be entitled to benefit of either of those descriptions but for the fact that injury benefit is payable to the person under section 8 of the Social Welfare (Occupational Injuries) Act, 1966, in respect of that day, or
(b) is a day of unemployment which forms part of a period of interruption of employment and in respect of which the person is entitled to unemployment benefit,
and which is not earlier than the thirteenth day of incapacity for work or which is not earlier than the thirteenth day of unemployment, as the case may be, in the period of interruption of employment.
(2) In any period of interruption of employment a person shall not be entitled to pay-related benefit for any day of incapacity for work after the one hundred and fifty-ninth day of incapacity for work in that period or for any day of unemployment after the one hundred and fifty-ninth day of unemployment in that period.
(3) Any day in respect of which a person is entitled to maternity allowance shall be treated, for the purposes of this section, as a day of incapacity for work.
Rate of pay-related benefit.
4.—The weekly rate of pay-related benefit payable to a person at any time shall be an amount equal to forty per cent. of the part (if any) of his reckonable weekly earnings for the relevant income tax year that exceeds £14 but does not exceed such limit as stands prescribed for the time being subject to such conditions as may be prescribed to restrict by reference to those earnings the total amount of benefit payable under the Acts to the person in respect of any week.
Pay-related contributions.
5.—(1) There shall, subject to such conditions as may be prescribed, be contributions (in this Act referred to as pay-related contributions) in respect of employed contributors which shall comprise—
(a) a contribution by the employed contributor, and
(b) a contribution by the employer of the employed contributor,
at such rate related to the reckonable earnings of the employed contributor as may be prescribed.
(2) References to contributions or employment contributions in section 6 (other than subsections (1), (2) and (4)) and sections 7, 9, 35, 42, 48, 49, 52, 55 and 57 to 59 of the Act of 1952 shall, unless the context otherwise requires, be construed as including references to pay-related contributions.
Determination of liability for payment of pay-related contributions in certain cases.
6.—The Minister may by regulations determine liability for the payment of pay-related contributions in the cases of persons who are concurrently in two or more employments whether under the same employer or not or who work under the general control or management of some person other than their immediate employer.
Payment, collection and recovery of pay-related contributions.
7.—(1) The Minister may by regulations provide for the manner of payment and collection of and accounting for pay-related contributions and generally for all matters ancillary or incidental to those matters, including, in particular, the assignment of functions in relation to them to the Collector-General.
(2) (a) (i) The provisions of any enactment relating to the recovery of income tax and the provisions of any rule of court so relating shall apply, in the case of pay-related contributions which the Collector-General is obliged to collect, to the recovery from a person of any pay-related contributions which that person is liable to pay under this Act as they apply in relation to the recovery of income tax.
(ii) Provisions as applied by this paragraph shall so apply subject to any modifications which the Minister considers necessary and are prescribed.
(b) In proceedings instituted by virtue of this subsection—
(i) a certificate signed by the Collector-General which certifies that a stated amount is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable, and
(ii) a certificate certifying as aforesaid and purporting to be signed by the Collector-General may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by him.
(c) Subject to this subsection, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this subsection.
(3) In this section “the Collector-General” means the Collector-General appointed under section 162 of the Income Tax Act, 1967.
Calculation of reckonable earnings.
8.—The amount of the reckonable earnings and the amount of the reckonable weekly earnings of a person or class of persons may be calculated or estimated, for the purposes of this Act, in such manner, by reference to such matters and on such basis as may be prescribed.
Calculation of pay-related benefit and pay-related contributions.
9.—The Minister may by regulations provide for the calculation of the amounts payable in respect of pay-related contributions and pay-related benefit in accordance with prescribed scales and for such adjustments of the amounts as may be necessary to facilitate the computation of the amounts and avoid fractions of a new penny in the amounts.
Inclusion and exclusion of particular classes of employment.
10.—(1) In addition to the persons to whom the provisions of this Act apply, the Minister may by regulations provide for the application of those provisions to persons employed in such class or classes of employment as may be specified in the regulations and may by such regulations make such modifications in those provisions as may appear to him to be necessary for that purpose.
(2) The Minister may by regulations provide for the exclusion from the application of the provisions of this Act of persons employed in employment of such class or classes as may be specified in the regulations.
(3) A class may be specified in regulations under this section in such manner and by reference to such matters as the Minister thinks appropriate.
(4) Where regulations under this section modifying the provisions of this Act are proposed to be made, a draft thereof shall be laid before each House of the Oireachtas and the regulations shall not be made until a resolution approving of the draft has been passed by each such House.
Modification of conditions for receipt of pay-related benefit in transitional cases.
11.—The Minister may by regulations provide for modification of any of the conditions for receipt of pay-related benefit in the case of any claim to such benefit arising during the period beginning on the date of commencement of section 3 of this Act and ending on such date as may be specified in the regulations.
Information in relation to reckonable earnings.
12.—The Revenue Commissioners may give to the Minister such information in relation to reckonable earnings as may be necessary for the purposes of pay-related benefit and pay-related contributions.
Application and amendment of section 49 of Act of 1952.
13.—(1) The Minister may, for the purposes of pay-related contributions and pay-related benefit, by regulations require employers to keep such records as may be specified in the regulations of the earnings of persons employed by them and to retain the records for such periods as may be prescribed and any records so specified shall be deemed to be documents for the purposes of section 49 of the Act of 1952.
(2) A person guilty of an offence under section 49 of the Act of 1952 shall be liable, in lieu of the penalty specified in subsection (4) of that section, to a fine not exceeding £100 or, at the discretion of the court, to imprisonment for any term not exceeding three months or to both such fine and such imprisonment.
Advances to Social Insurance Fund by Minister for Finance.
14.—(1) During the period of five years beginning on the date of commencement of section 3 of this Act, the Minister for Finance may, out of the Central Fund or the growing produce thereof, advance any sums required to discharge the liabilities incurred by the Social Insurance Fund arising from the provisions of this Act and for the purpose of providing the sums to be so advanced the Minister for Finance may borrow money in such manner as he may think proper and all moneys so borrowed shall be paid into the Exchequer.
(2) Any sums advanced under the foregoing subsection together with interest (if any) thereon at such rate as may be fixed by the Minister for Finance shall be charged on and be repayable out of the Social Insurance Fund and when so repaid shall be paid into the Exchequer.
(3) The principal of and interest on any securities issued by the Minister for Finance for the purpose of borrowing under this section and the expenses incurred in connection with the issue of such securities shall be charged on and payable out of the Central Fund or the growing produce thereof.
(4) Section 39 (9) (b) of the Act of 1952 is hereby amended by the addition of “but for such purposes any expenditure arising from the provisions of the Social Welfare (Pay-Related Benefit) Act, 1973, and such income from pay-related contributions under that Act as is used to meet that expenditure shall be disregarded.”.
Extension of section 3 of Act of 1952.
15.—Section 3 (other than subsection (4) thereof) of the Act of 1952 shall be construed and have effect as if—
(a) references therein to a power to make regulations included references to any power to make regulations under this Act, and
(b) references therein to regulations included references to any regulations under this Act.
Consent of Minister for Finance to certain regulations.
16.—Regulations under section 4, 5, 7 or 8 of this Act shall be subject to the consent of the Minister for Finance.
Power to remove difficulties.
17.—(1) If in any respect any difficulty arises in bringing into operation this Act, the Minister may, subject to the sanction of the Minister for Finance, by order do anything which appears to be necessary or expedient for bringing this Act into operation, and any such order may modify the provisions of this Act so far as may appear necessary or expedient for carrying the order into effect.
(2) Every order made by the Minister under this section shall be laid before each House of the Oireachtas as soon as may be after it is made, and if a resolution is passed by either House of the Oireachtas within the next twenty-one days on which that House has sat after the order is laid before it annulling the order, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done under the order.
(3) No order may be made under this section after the expiration of one year after the commencement of this section.
Short title, construction, collective citation and commencement.
18.—(1) This Act may be cited as the Social Welfare (Pay-Related Benefit) Act, 1973, and shall be construed as one with the Acts.
(2) The Social Welfare Acts, 1952 to 1972, and this Act may be cited together as the Social Welfare Acts, 1952 to 1973.
(3) This Act shall come into operation on such day or days, as by order or orders made by the Minister under this section, with the consent of the Minister for Finance, may be fixed therefor either generally or with reference to any particular provision and different days may be so fixed for different provisions or for the same provision in relation to different cases or classes of case.