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Allowances under Part IV of the Act of 1925 to officers in receipt of cost of living bonus.
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92.—(1) This section applies to any officer of a local body whose yearly salary and emoluments within the meaning of Part IV of the Act of 1925 consist on the date on which he ceases to hold office of—
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(a) an amount (in this section referred to as the emergency bonus) granted on account of the emergency declared by resolutions passed by each House of the Oireachtas on the 2nd day of September, 1939, to exist, and
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(b) a temporary increase or addition (in this section referred to as the cost of living bonus) which was expressed at the time of granting to be granted to meet the increased cost of living, which is calculated according to the amount of the remainder (in this section referred to as the basic salary) of his salary and emoluments apart from the emergency bonus and which, subject to the Local Authorities (Cost of Living) Acts, 1940 and 1945, is variable from time to time in accordance with the average cost of living in the State, and
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(c) the basic salary.
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(2) An allowance granted under Part IV of the Act of 1925 to any officer of a local body to whom this section applies shall consist of two parts, namely:
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(a) a part which shall be in respect of the basic salary and cost of living bonus, which shall be computed by reference to the basic salary only and which shall be increased in the manner specified in subsection (2) of section 46 of the Act of 1925,
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(b) a part which shall be in respect of and computed by reference to the emergency bonus.
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(3) The foregoing provisions of this section shall apply in relation to an allowance which was granted under Part IV of the Act of 1925 before the passing of this Act and in relation to which those provisions would have applied when the allowance was granted if they had then been in force.
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