Finance (No. 2) Act, 1923

Finance (No. 2) Act, 1923 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1923 Finance (No. 2) Act, 1923 Finance (No. 2) Act, 1923 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 32. FINANCE (No. 2) ACT, 1923. ARRANGEMENT OF SECTIONS Section 1. Exemption from income tax for 1923-24 of funds of National Health Insurance Authorities in Great Britain and Northern Ireland. 2. Saving for National Health Insurance Authorities in Saorstát Eireann. 3. Short Title. Number 32. FINANCE (No. 2) ACT, 1923. AN ACT TO GIVE RELIEF FROM INCOME TAX FOR THE YEAR 1923-24 IN THE CASE OF NATIONAL HEALTH INSURANCE AUTHORITIES IN GREAT BRITAIN AND NORTHERN IRELAND. [8th August, 1923.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTAT EIREANN AS FOLLOWS:— 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. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais