PART III.

Miscellaneous and General.

19. —Sub-section (1) of section 34 of the Finance Act, 1931 (No. 31 of 1931), is hereby amended by the substitution, for paragraph (b) of the said sub-section, of the following paragraph, that is to say:—

“(b) in respect of the financial year commencing on the 1st day of April, 1945, and of each subsequent financial year, such sum, not exceeding forty thousand pounds, as the Minister for Finance may from time to time determine.”

20. —With a view to providing moneys to meet general charges which will fall upon the Central Fund, the sum of one hundred thousand pounds shall be transferred and paid from the Road Fund to the Exchequer at such time or times in the financial year ending on the 31st day of March, 1945, and in such manner as the Minister for Finance shall direct.

21. —On the winding up of any fund or account the assets of which fall to be paid into or disposed of for the benefit of the Exchequer, the Minister for Finance may direct that such assets shall, to such extent as he may think proper, be paid and transferred to the Savings Certificates Reserve Fund and placed to the credit of the Principal Reserve Account.

22. —All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

23. —(1) This Act may be cited as the Finance Act, 1944.

(2) Part I of this Act shall be construed together with the Income Tax Acts.

(3) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1944.