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12 1950

TRANSPORT ACT, 1950

PART VII.

Application of certain enactments to the Board.

General application of railway and canal enactments to the Board.

47. —(1) Subject to the provisions of this Act, the Board shall, in relation to its railway undertaking, be deemed to be a railway company for the purposes of any enactment relating to railways.

(2) Subject to the provisions of this Act, the Board shall, in relation to its canal undertaking, be deemed to be a canal company for the purposes of any enactment relating to canals.

(3) Subject to the provisions of this Act and without prejudice to subsections (1) and (2) of this section, the Board shall, in relation to its railway and canal undertakings, be deemed to be a railway and canal company for the purposes of section 2 of the Railway and Canal Traffic Act, 1854.

(4) Nothing in this section shall be construed as imposing on the Board in respect of any canal belonging to either dissolved undertaker any statutory obligation to which, immediately before the establishment date, that dissolved undertaker was not subject.

Application of Income Tax Acts to the Board.

48. —The Board shall be deemed to be a railway company for the purposes of the Income Tax Acts.

Application of Railways (Valuation for Rating) Act, 1931.

49. —The Railways (Valuation for Rating) Act, 1931 (No. 47 of 1931) shall apply to the Board in respect of its railway undertaking in like manner as, by virtue of subsection (4) of section 56 of the Act of 1944, it applied immediately before the establishment date to Córas Iompair Éireann (1945) in respect of its railway undertaking, and accordingly references (by virtue of the said subsection (4)) in the Schedule to the said Railways (Valuation for Rating) Act, 1931 to Córas Iompair Éireann (1945) shall, on and after the establishment date, be construed as references to the Board.

Application of Road Transport Acts, 1932 and 1933.

50. —(1) For the purposes of sections 28 and 30 of the Road Transport Act, 1932 (No. 2 of 1932), the Board shall be deemed to be a company to which Part III of the said Act applies.

(2) The Board shall be deemed to be an authorised (merchandise carrying) company for the purposes of the Road Transport Act, 1933 (No. 8 of 1933).

Amendment of Section 7 of the Railway and Canal Traffic Act, 1854, in its application to the Board.

51. —Section 7 of the Railway and Canal Traffic Act, 1854, shall, in its application to the Board, have effect as if for the words “for any horse fifty pounds, for any neat cattle per head, fifteen pounds, for any sheep or pigs per head, two pounds” there were substituted the words “for any horse one hundred pounds, for neat cattle per head fifty pounds, for any other animal five pounds”.

Non application of certain enactments to the Board.

52. —The enactments mentioned in the Fifth Schedule to this Act shall not apply to the Board.