PART IV.

Miscellaneous and General.

34. —Sub-section (1) of section 5 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), is hereby amended as from the passing of that Act by the addition, at the end of the said sub-section, of the words “nor on any instrument whereby any property is reconveyed, retransferred or released to the Agricultural Credit Corporation Limited” and the said section shall be construed and have effect and be deemed always to have had effect accordingly.

35. —(1) In order to remove doubts, it is hereby declared and enacted that all jurisdictions, powers, and duties which were, on the 6th day of December, 1921, vested in, exercisable by, or incumbent on the Commissioners of Inland Revenue in relation to taxes and duties placed under their care and management or the Commissioners of Customs and Excise in relation to taxes and duties placed under their care and management became and were, on the 21st day of February, 1923, vested in, exercisable by, or incumbent on the Revenue Commissioners.

(2) Wherever any British Statute (as adapted or applied by or under an Act of the Oireachtas) or any Act of the Oireachtas requires or permits any particular act or thing to be done by the Revenue Commissioners in relation to a tax or duty under their care and management, it shall be lawful for such act or thing to be done by one only of the Revenue Commissioners, notwithstanding anything contained in such Statute (as so adapted or applied) or such Act in regard to the number of such Commissioners by whom such act or thing shall or may be done.

(3) Every act or thing (other than an assessment which, before the 9th day of May, 1934, was declared by the High Court to be invalid or was vacated by the Revenue Commissioners) done or purported to be done by one Revenue Commissioner shall be and be deemed always to have been as valid and effectual for all purposes as it would have been if this section of this Act had been enacted and in force when such act or thing was or purported to be so done.

36. —All taxes and duties imposed by this Act, except excise duties on mechanically propelled vehicles, are hereby placed under the care and management of the Revenue Commissioners.

37. —(1) This Act may be cited as the Finance Act, 1934.

(2) Part I of this Act shall be construed together with the Income Tax Acts, and Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.

(3) Part I of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1934.