Finance Act, 1926
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Amendment of adaptations of enactments relating to Dominion income tax. |
4.— Section 12 of the Finance Act, 1923 (No. 21 of 1923) shall be construed and have effect and be deemed always to have had effect as if the following sub-section were inserted therein in lieu of the sub-section (1) (which adapts certain enactments relating to Dominion income tax) now contained therein, that is to say:— | |
“(1) Section 27 of the Finance Act, 1920 and section 28 of the Finance Act, 1921 (which relate to relief in the United Kingdom from Dominion income tax) shall be construed and have effect as if— | ||
(a) the expression ‘Saorstát Eireann’ were inserted in the said sections respectively in lieu of the expression ‘United Kingdom’ wherever that expression occurs in the said sections, and | ||
(b) the word ‘British’ were inserted in the said sections respectively in lieu of the word ‘Dominion’ wherever that word occurs in the said sections as an adjective, and | ||
(c) the expression ‘Great Britain and Northern Ireland’ were inserted in the said sections respectively in lieu of the several expressions ‘any Dominion,’ ‘the Dominion,’ and ‘that Dominion’ wherever any of those expressions occur in the said sections respectively except in the cases mentioned in the preceding paragraph and the next paragraph hereof, and | ||
(d) the expression ‘British Government’ were inserted in sub-section (6) of the said section 27 in lieu of the expression ‘Government of the Dominion’ where that expression occurs in the said sub-section and in paragraph (a) of sub-section (7) of the said section 27 in lieu of the expression ‘Government of any Dominion’ where that expression occurs in the said paragraph, and | ||
(e) paragraph (a) of sub-section (8) of the said section 27 were omitted from that section.” |