Social Welfare Act, 1952
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Preparation and issue of insurance stamps, etc. |
10.—(1) Subject to subsection (2) of this section, insurance stamps shall be prepared and issued in such manner as the Revenue Commissioners, with the consent of the Minister for Finance, may direct, and the said Commissioners may, by regulations made by them, provide for applying, with the necessary adaptations, as respects insurance stamps, all or any of the provisions, including penal provisions, of the following enactments, that is to say, sections 21 , 35 and 36 of the Inland Revenue Regulation Act, 1890 , the Stamp Duties Management Act, 1891, section 9 of the Stamp Act, 1891, and section 65 of the Post Office Act, 1908 , and may, with the consent of the Minister for Posts and Telegraphs, provide for the sale of insurance stamps through the Post Office. | |
(2) The Government may by order provide that any powers and duties of the Revenue Commissioners with reference to insurance stamps shall be exercised and performed by the Minister for Posts and Telegraphs, either to the exclusion of the Revenue Commissioners or concurrently with the Revenue Commissioners, and any such order may contain such provisions as appear to the Government to be necessary or expedient for giving full effect to the exercise and performance of the duties to which such order relates in the manner provided by such order. |