S.I. No. 215/1974 - Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order, 1974

S.I. No. 215 of 1974.

EXCHEQUER AND LOCAL FINANCIAL YEARS ACT (ADAPTATION OF ENACTMENTS AND STATUTORY INSTRUMENTS) ORDER, 1974.

ARRANGEMENT OF ORDER

Article.

1. Citation.

2. Interpretation.

3. Transitional provisions relating to various enactments and statutory instruments.

4. Amendments to various enactments and statutory instruments.

FIRST SCHEDULE

Transitional provisions relating to various enactments and statutory instruments.

Paragraph.

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.

21.

22.

23.

24.

SECOND SCHEDULE

Amendments to various enactments and statutory instruments.

PART I ENACTMENTS

Public Health (Ireland) Act, 1878 [Section 65A (7)].

Roads Act, 1920 [Section 3 (5)].

Barrow Drainage Act, 1927 [Section 21 (2)].

Dublin Port and Docks (Bridges) Act, 1929 [Section 26].

Vocational Education Act, 1930 [Sections 44 (1), 46 (1) (d), 100 (1) and 100 (3)].

Unemployment Assistance Act, 1933 [Section 26 (2)].

Galway Harbour Act, 1935 [Sections 47 (3) (b) and 47 (3) (c)].

Unemployment Assistance (Amendment) Act, 1938 [Sections 2 and 3].

Unemployment Assistance (Amendment] Act, 1940 [Section 2 (g)].

Local Government Act, 1941 [Section 68 (1)].

Vocational Education (Amendment) Act, 1944 [Section 5 (1)].

Arterial Drainage Act, 1945 [Sections 37 (1) (c), 37 (1) (d), 37 (1) (e), 37(1) ( f ) and 37 (1) (g)].

Local Government (Superannuation) Act, 1956 [Sections 5 (2) and 31 (1)].

Seeds and Fertilisers Supply Act, 1956 [Section 4].

Social Welfare (Occupational Injuries) Act, 1966 [Section 37 (12) (b)].

PART II STATUTORY INSTRUMENTS

Local Government (Adaptation of Irish Enactments) Order, 1899 [Articles 37 (d), 37 ( f ) and 37 (n)].

Vocational Education (Accounts, Audit and Procedure) Regulations, 1931 [Regulation 33 (1) and Form V.15].

Vocational Education Act, 1930 (Sections 44 and 46) Regulations, 1945 [Regulation 5 and Forms V.1, V.2 and V.3].

FIRST TABLE

Text of various enactments and statutory instruments incorporating the permanent amendments effected by Article 4 and the Second Schedule.

Paragraph.

SECOND TABLE

PART I

Amended Form V.15 for the transitional period.

PART II

Amended Form V.1 for the transitional period.

PART III

Amended Form V.2 for the transitional period.

PART IV

Amended Form V.3 for the transitional period.

PART V

Amended Form V.15 for calendar financial years.

PART VI

Amended Form V.1 for calendar financial years.

PART VII

Amended Form V.2 for calendar financial years.

PART VIII

Amended Form V.3 for calendar financial years.

S.I. No. 215 of 1974.

EXCHEQUER AND LOCAL FINANCIAL YEARS ACT (ADAPTATION OF ENACTMENTS AND STATUTORY INSTRUMENTS) ORDER, 1974.

I, RICHIE RYAN, Minister for Finance, in exercise of the powers conferred on me by section 5 of the Exchequer and Local Financial Years Act, 1974 (No. 3 of 1974), hereby order as follows:

"the Act of 1970" means the Decimal Currency Act, 1970 (No. 21 of 1970);

"the section" means section 4 of the Exchequer and Local Financial Years Act, 1974 (No. 3 of 1974);

"the transitional period" means the period beginning on the 1st day of April, 1974, and ending on the 31st day of December, 1974.

• (2) Unless the relevant manner of amendment set out in column (3) of the Second Schedule to this Order otherwise provides, an amendment effected by paragraph (1) of this Article shall come into force on the 1st day of January, 1975.

FIRST SCHEDULE

Amendments referred to in Article 3.

( a ) section 27, as amended by section 6 of the Statute Law Revision Act, 1875 (1875, c. 4), and by the Local Government (Adaptation of Irish Enactments) Order, 1899, shall be construed and have effect as

• (i) requiring every rate made in the period beginning on the 1st day of March, 1974, and ending on the 31st day of August, 1974, to be made according to the valuation of each hereditament or tenement as shown in the Interim List of Revised Valuations or, in the case of any hereditament or tenement not shown in the said Interim List, to be made according to the Revised List of the Valuation made out in 1973, as finally revised, and

• (ii) requiring the council making the rate, in the event of any revision of the valuation, made public in the Final Revised Valuation List but not included in the Interim List of Revised Valuations, to repay any sum paid in respect of the rate for the transitional period in excess of the sum which would have been payable if the rate in such period on the said hereditament or tenement had been made on the valuation made public in the Final Revised Valuation List, and

( b ) section 31, as amended by Part VI of the Sixth Schedule to the Local Government (Ireland) Act, 1898 (1898, c. 37), and by the Local Government (Adaptation of Irish Enactments) Order, 1899, shall be construed and have effect as providing that any owner or occupier who wishes to send or deliver a notice setting forth grounds of grievance by reason of a revised valuation or a statement of area or a description contained in the Final Revised Valuation List prepared and made public in 1974 shall do so not later than the 29th day of September, 1974, and that

• (i) in case the decision on any such appeal results in a reduction in the rate to be paid by the appellant, the decision shall have effect as from the transitional period, and

• (ii) in case such decision results in an increase in the rate to be paid by the appellant, the decision shall have effect from the local financial year beginning on the 1st day of January, 1975.

( a ) the list or lists prepared by the Commissioner of Valuation in 1974 shall be known and referred to as the Final Revised Valuation List,

( b ) in 1974 the said Commissioner shall also, before the 1st day of March, likewise make out and prepare and sign and transmit to the secretary of the county council or to the clerk of the urban district council, as the case requires, a list which shall be known and referred to as the Interim List of Revised Valuations, and that that list shall contain particulars of the revision of such valuations as shall have been revised before it is made out, and

( c ) that the said secretary or clerk shall, not later than seven days after the making of this Order, make such list public in the same manner as is required in respect of the Final Revised Valuation List.

• (2) The amendment referred to in clause (b) of subparagraph (1) of this paragraph shall be deemed to have come into force on the 1st day of January, 1974.

( a ) section 12 (1), as amended by the section, shall be construed and have effect as requiring to be paid thereunder in the transitional period only the following sum, namely, such sum not exceeding £18,738 as the Minister for Agriculture and Fisheries shall sanction, and

( b ) section 13 (1), as amended by the section, shall be construed and have effect as requiring to be paid thereunder in the transitional period only the following sum, namely, such sum not exceeding £9,750 as the Minister for Agriculture and Fisheries shall sanction.

( a ) Whenever a rate which is both in respect of the transitional period and a rate referred to in subsection (1) of section 6 is made, in applying that section in relation to the rate that section shall be construed and shall have effect as if for each of the references therein to twelve months and also for the reference therein to one year there were substituted a reference to nine months, and

( b ) whenever such a rate is made, in applying subsection (3) of section 8 in relation to the rate that subsection shall be construed and shall have effect as if for the reference therein to one-twelfth there were substituted a reference to one-ninth.

( a ) section 26 shall be construed and have effect as requiring the Dublin Port and Docks Board to deliver, to the Corporation within the meaning of that Act and to the County Council within such meaning, in accordance with that section a certificate under its seal stating the amount required to be levied in the transitional period by way of—

• (i) in the case of the said Corporation, the municipal rate of that Corporation, and

• (ii) in the case of the said County Council the county rate of that County Council, for the purposes mentioned in that section, and

( b ) section 27 shall be construed and have effect as requiring both the said Corporation and the said County Council to pay to the said Board the amounts specified in the demand sent to them pursuant to that section in respect of the transitional period in two instalments as follows, two-thirds on the 1st day of June, 1974, and one-third on the 1st day of December, 1974.

( a ) section 45 (2), as amended by the section, shall be construed and have effect with regard to the following annual local schemes as follows:

• (i) as regards the annual local scheme prepared for the transitional period, as if "three-fourths of the annual local contribution demanded" were substituted for "the annual local contribution demanded", and

• (ii) as regards the annual local scheme prepared for the local financial year commencing on the 1st day of January, 1975, as if "four-thirds of the annual local contribution demanded" were substituted for "the annual local contribution demanded",

( b ) section 46 (1) (c), inserted by section 4 (1) of the Vocational Education (Amendment) Act, 1950 (No. 33 of 1950), as amended by section 9 of the Act of 1970 and by the section, shall be construed and have effect with regard to the following annual local schemes as follows:

• (i) as regards the annual local scheme prepared for the transitional period, as if "three-fourths of the amount of the annual local contribution demanded", "0.3125 new pence"and "three-fourths of the amount of the annual local contribution in respect of the previous year" were substituted for "the amount of the annual local contribution demanded", "0.4167 new pence" and "the amount of the annual local contribution in respect of the previous year", respectively, and

• (ii) as regards the annual local scheme prepared for the local financial year commencing on the 1st day of January, 1975, as if "four-thirds of the amount of the annual local contribution demanded" and "four-thirds of the amount of the annual local contribution in respect of the previous year" were substituted for " the amount of the annual local contribution demanded "and "the amount of the annual local contribution in respect of the previous year", respectively, and

( c ) section 46 (1) (d), inserted by the said section 4 (1) as amended by section 3 of the Vocational Education (Amendment) Act, 1962 (No. 28 of 1962), by section 9 of the Act of 1970 and by the section, shall be construed and have effect with regard to the following annual local schemes as follows:

• (i) as regards the annual local scheme prepared for the transitional period, as if "three-fourths of the annual local contribution" were substituted for "the annual local contribution" in both places where it occurs and as if "0.3125 new pence" and "0.9375 new pence" were substituted for "0.4167 new pence" and "1.25 new pence", respectively, and

• (ii) as regards the annual local scheme prepared for the local financial year commencing on the 1st day of January, 1975, as if "four-thirds of the annual local contribution" were substituted for "the annual local contribution" in both places where it occurs.

( a ) section 26 (1), as amended by the section, shall, as regards the transitional period, be construed and have effect as if the sum payable thereunder by a council to the Minister for Social Welfare were reduced by one-fourth, and

( b ) section 26 (2), as amended by the section, shall be construed and have effect as requiring every council by whom money is payable thereunder to the Minister for Social Welfare in relation to the transitional period to pay to that Minister the money in three equal instalments on the following days, namely, the 30th day of June, 1974, the 30th day of September, 1974, and the 31st day of December, 1974.

• (2) The amendment referred to in clause (b) of subparagraph (1) of this paragraph shall be deemed to have come into force on the 1st day of April, 1974.

( a ) section 47 (2), as amended by section 9 of the Act of 1970 and by the section, shall be construed and have effect as requiring that in the transitional period the County contribution shall not exceed a sum equal to the amount of a rate of 1.25 new pence in the pound and that in the said period the Urban contribution shall not exceed a sum equal to the amount of a rate of 3.75 new pence in the pound,

( b ) section 47 (3) (c), as amended by the section, shall be construed and have effect as requiring both of the contributions payable thereunder in respect of the transitional period to be paid in two instalments, two-thirds on the 1st day of September, 1974, and one-third on the 1st day of December, 1974, and

( c ) section 47 (8), as amended by the said section 9 and by the section, shall be construed and have effect as providing that as regards the transitional period the maximum County contribution shall be 1.25 new pence in the pound and the maximum Urban contribution shall be 3.75 new pence in the pound.

( a ) section 68 shall be construed and have effect as requiring the accounts mentioned therein to be made up and audited with regard to the transitional period, and

( b ) section 88 (1) shall be construed and have effect in relation to the transitional period as if each of the amounts mentioned in the definition of "the approved amount" were reduced by one-fourth in each case.

( a ) in the case of the said section 14 (1), one-ninth of the county rate, and

( b ) in the case of the said section 23 (1), one-ninth of the municipal rate.

( a ) the erection, enlargement or improvement of a building is begun within the prescribed period and is completed after the 31st day of March, 1967, and on or before the 31st day of March, 1968, the valuation of the relevant tenement shall, for the purposes of the assessment and levying of any rate raised by a local authority for the service of the local financial year 1975, be deemed to be reduced by one-sixth of the increase referred to in subsection (1) of that section,

( b ) the erection, enlargement or improvement of a building is begun within the prescribed period and is completed after the 31st day of March, 1968, and on or before the 31st day of March, 1972, the valuation of the relevant tenement shall, for the purposes of the assessment and levying of any rate raised by a local authority for the service of the local financial year 1976, be deemed to be reduced by one-sixth of the said increase.

( a ) section 30 (2), as amended by the section, shall, as regards the transitional period, be construed and have effect as

• (i) if the reference therein to two hundred or more service days were a reference to one hundred and fifty or more service days,

• (ii) providing that where a person has in relation to a local authority, or to that local authority and any other local authority or local authorities, less than one hundred and fifty service days in the transitional period and at least two hundred service days in the period beginning on the 1st day of April, 1974, and ending on the 31st day of March, 1975, the local authority shall enter his name in the register unless within the month of April, 1975, he gives notice in writing to the authority that his name is not to be so entered, and

• (iii) providing that where a name is entered by virtue of subparagraph (ii) of this paragraph it shall be deemed to have been entered in the register on the 1st day of January, 1975,

( b ) paragraph (d) of section 33, as amended by the section, shall be construed and have effect

• (i) as regards the transitional period, as if the reference therein to two hundred or more service days were a reference to one hundred and fifty or more service days, and

• (ii) as providing that a person shall be entitled to reckon as service a period of less than one hundred and fifty service days in the transitional period if, but only if, during the period beginning on the 1st day of April, 1974, and ending on the 31st day of March, 1975, he had not less than two hundred service days,

( c ) paragraph (ii) of section 34 (2), as amended by the section, shall be construed and have effect

• (i) as regards the transitional period, as if the reference therein to two hundred or more service days were a reference to one hundred and fifty or more service days, and

• (ii) as providing that a person shall be entitled to reckon as service a period of less than one hundred and fifty service days in the transitional period if, but only if, during the period beginning on the 1st day of April, 1974, and ending on the 31st day of March, 1975, he had not less than two hundred service days,

( d ) section 34 (3), as amended by the section, shall be construed and have effect as providing that

• (i) subject to clauses (ii) and (iii) of this subparagraph, where the service days in the transitional period exceed two hundred and twenty-five, the excess over two hundred and twenty-five shall be disregarded,

• (ii) where a person has more than two hundred and twenty-five service days in the transitional period but not more than three hundred service days in the period beginning on the 1st day of April, 1974, and ending on the 31st day of March, 1975, no service days in the transitional period shall be disregarded pursuant to that section, and

• (iii) where a person has in the transitional period a number of service days exceeding two hundred and twenty-five and in the period beginning on the 1st day of April, 1974, and ending on the 31st day of March, 1975, a number of service days exceeding three hundred, then whichever of the following (and no other excess) is the less, namely, the said excess over two hundred and twenty-five or the said excess over three hundred, shall, in relation to the transitional period, be so disregarded, and

( e ) section 44 (3), as amended by the section, shall, as regards the transitional period, be construed and have effect as

• (i) if the reference therein to two hundred or more service days were a reference to one hundred and fifty or more service days, and

• (ii) providing that where a pensionable servant has less than one hundred and fifty service days in the transitional period and has at least two hundred service days in the period beginning on the 1st day of April, 1974, and ending on the 31st day of March, 1975, the local authority concerned shall not return to him any contributions made by him under section 43 of that Act in respect of the transitional period.

( a ) in 1974, and only in that year, the Commissioner of Valuation may proceed with the revision of the valuation of any tenement or hereditament in a county or urban district whether or not the revision of the valuation of the county or urban district is begun before the said Commissioner has been given by the secretary of the county council or the clerk of the urban district council, as may be appropriate, the notice referred to in paragraph (d) of the said Article 37, and

( b ) where the valuation of any tenement or hereditament included in 1974 in the Interim List of Revised Valuations is altered on appeal the council concerned shall repay any sum paid in respect of the rate for the transitional period in excess of the sum which would have been payable if the valuation had originally stood as altered on appeal and in case the valuation is increased on appeal, the council concerned shall not levy the rate for the transitional period on the amount of the increase.

• (2) Regulation 5 of the said Regulations shall, as regards the transitional period, be construed and have effect as requiring the amount of a demand made under section 46 (2) of the Vocational Education Act, 1930 (No. 29 of 1930), by a vocational education committee to a rating authority, for or in respect of that period, to be paid (by the method specified in that Regulation) in three equal instalments of which the first shall be so paid on or before the 15th day of May, 1974, the second on or before the 1st day of July, 1974, and the third on or before the 1st day of October, 1974. This subparagraph shall be deemed to have come into force on the 1st day of April, 1974.

• (3) Notwithstanding anything contained in the said Regulations in relation to the demand pursuant to section 46 of the Vocational Education Act, 1930 (No. 29 of 1930), for an annual local contribution for or in respect of the transitional period, Forms V.2 and V.3 set out in Parts III and IV, respectively, of the Second Table to this Order shall be used.

SECOND SCHEDULE

Amendments referred to in Article 4

PART I ENACTMENTS

Session and Chapter or No. and Year	Short Title	Amendment
(1)	(2)	(3)
41 & 42 Vict. C. 52.	Public Health (Ireland) Act, 1878.	"1st day of January" and "1st day of July" shall be substituted for "1st day of April" and "1st day of October", respectively, in subsection (7) of section 65A (inserted by section 7 of the Local Government (Sanitary Services) Act, 1962 (No. 26 of 1962)).
		The said subsection (7) shall have effect as set out in paragraph 1 of the First Table to this Order.
10 & 11 Geo. 5 C. 72.	Roads Act, 1920.	In subsection (5) of section 3 "first day of July", "thirty-first day of December" and "thirty-first day of October" shall be substituted for "first day of October","thirty-first day of March" and "thirty-first day of January in the following year", respectively.
		The said subsection (5) shall have effect as set out in paragraph 2 of the First Table to this Order.
No. 26 of 1927.	Barrow Drainage Act, 1927	In subsection (2) of section 21 "30th day of June" and "31st day of December" shall be substituted for "30th day of September" and "31st day of March", respectively.
		The said subsection (2) shall have effect as set out in paragraph 3 of the First Table to this Order.
No. 2 of 1929. (Private)	Dublin Port and Docks (Bridges) Act, 1929 .	In section 26 "1st day of January" shall be substituted for "1st day of April".
		The said section 26 shall have effect as set out in paragraph 4 of the First Table to this Order.
No. 29 of 1930.	Vocational Education Act, 1930 .	As on and from the 1st day of August, 1974, "1st day of August, 1974, and on or before every subsequent 1st day of August" shall be substituted for "1st day of December in every local financial year" in subsection (1) of section 44.
		As on and from the 30th day of September, 1974, "30th day of September" shall be substituted for "31st day of December" in paragraph (d) of section 46 (1), inserted by section 4 (1) of the Vocational Education (Amendment) Act, 1950 , as amended by section 3 (1) of the Vocational Education (Amendment) Act, 1962 .
		In subsection (1) of section 100 "1st day of June in any local financial year" shall be substituted for "1st day of September in any local financial year after the local financial year commencing on the 1st day of April, 1931".
		In subsection (3) of section 100 "1st day of January" shall be substituted for "1st day of April".
		Subsection (1) of the said section 44, the said paragraph (d), subsection (1) of the said section 100 and the said subsection (3) shall have effect as set out in subparagraphs (1), (2), (3) and (4), respectively of paragraph 5 of the First Table to this Order.
No. 46 of 1933.	Unemployment Assistance Act, 1933 .	In subsection (2) of section 26 "31st day of March", "30th day of June", "30th day of September" and "31st day of December" shall be substituted for "30th day of June", "30th day of September", "31st day of December" and "31st day of March", respectively.
		The said subsection (2) shall have effect as set out in paragraph 6 of the First Table to this Order.
No. 2 of 1935. (Private)	Galway Harbour Act, 1935 .	As on and from the 1st day of September, 1974, "month of September" shall be substituted for "month of January" in paragraph (b) of section 47 (3).
		In paragraph (c) of section 47 (3) "June" and "December" shall be substituted for "September" and "March", respectively.
		The said subsection (3) shall have effect as set out in paragraph 7 of the First Table to this Order.
No. 2 of 1938.	Unemployment Assistance (Amendment) Act, 1938 .	Each of the references in section 2 and in section 3 to the 1st day of April shall be construed as a reference to the 1st day of January.
		The said sections 2 and 3 shall have effect as set out in subparagraphs (1) and (2) respectively, of paragraph 8 of the First Table to this Order.
No. 4 of 1940.	Unemployment Assistance (Amendment) Act, 1940 .	In paragraph (g) of section 2 "31st day of March" shall be substituted for "30th day of June".
		The said paragraph (g) shall have effect as set out in paragraph 9 of the First Table to this Order.
No. 23 of 1941.	Local Government Act, 1941 .	In subsection (1) of section 68—
		(a) "30th day of June"and "31st day of December" shall be substituted for "30th day of September" and "31st day of March", respectively, in paragraph (a), and
		(b) "31st day of December" shall be substituted for "31st day of March"in paragraph (b).
		The said subsection (1) shall have effect as set out in paragraph 10 of the First Table to this Order
No. 9 of 1944.	Vocational Education (Amendment) Act, 1944 .	As on and from the 1st day of September, 1974, "September" shall be substituted for "January" in both places where it occurs in subsection (1) of section 5.
		The said subsection (1) shall have effect as set out in paragraph 11 of the First Table to this Order.
No. 3 of 1945.	Arterial Drainage Act, 1945 .	As on and from the 1st day of September, 1974, in subsection (1) of section 37—
		(a) "September" shall be substituted for "December" in each place where it occurs in paragraphs (c), (d) and (e),
		(b) "30th day of June" shall be substituted for "30th day of September" in each place where it occurs in paragraph ( f ),
		(c) "31st day of December" shall be substituted for "31st day of March" in each place where it occurs in paragraphs ( f ) and (g), and
		(d ) "after the first such month" shall be deleted from paragraph (e).
		The said paragraphs (c), (d), (e), ( f ) and (g) shall have effect as set out in subparagraphs (1), (2), (3), (4) and (5), respectively, of paragraph 12 of the First Table to this Order.
No. 10 of 1956.	Local Government (Superannuation) Act, 1956 .	In subsection (2) of section 5 and in subsection (1) of section 31 "January" shall be substituted for "April".
		The said subsection (2) and the said subsection (1) shall have effect as set out in subparagraphs (1) and (2), respectively of paragraph 13 of the First Table to this Order.
No. 19 of 1956.	Seeds and Fertilisers Supply Act, 1956 .	In section 4 "1st day of June" shall be substituted for "1st day of January".
		The said section 4 shall have effect as set out in paragraph 14 of the First Table to this Order.
No. 16 of 1966.	Social Welfare (Occupational Injuries) Act, 1966 .	In paragraph (b) of section 37 (12) "31st day of December" shall be substituted for "31st day of March" where it secondly occurs.
		The said paragraph (b) shall have effect as set out in paragraph 15 of the First Table to this Order.

PART II STATUTORY INSTRUMENTS

No. and Year	Title	Amendment
(1)	(2)	(3)
—	Local Government (Adaptation of Irish Enactments) Order, 1899.	As on and from the 15th day of June, 1974, "first and fourteenth days of December" shall be substituted for "fifteenth and twenty-seventh days of June" in paragraph (d) of Article 37.
		As on and from the 1st day of March, 1974, "first day of September" shall be substituted for "first day of March" in paragraph ( f ) of Article 37.
		As on and from the 1st day of September, 1974, "first day of September" shall be substituted for "first day of March" in paragraph (n) of Article 37.
		The said paragraphs (d), ( f ) and (n) shall have effect as set out in subparagraphs (1), (2) and (3), respectively, of paragraph 16 of the First Table to this Order.
S. R. & O. No. 20 of 1931 .	Vocational Education (Accounts, Audit and Procedure) Regulations, 1931.	In paragraph (1) of Regulation 33 "31st day of December" shall be substituted for "31st day of March".
		The said paragraph (1) shall have effect as set out in paragraph 17 of the First Table to this Order.
		Form V.15 set out in Part V of the Second Table to this Order shall be substituted for Form V.15 in the Schedule to these Regulations.
S. R. & O. No. 153 of 1945 .	Vocational Education Act, 1930 (Sections 44 and 46) Regulations, 1945.	In Regulation 5 "15th day of February", "1st day of April", "1st day of July" and "1st day of October" shall be substituted for "15th day of May", "1st day of July", "1st day of October" and "1st day of January", respectively.
		The said Regulation 5 shall have effect as set out in paragraph 18 of the First Table to this Order.
		As on and from the 1st day of August, 1974, Form V.1 set out in Part VI of the Second Table to this Order shall be substituted for Form V.1 in the Schedule to these Regulations.
		Forms V.2 and V.3 set out in Parts VII and VIII of the Second Table to this Order shall be substituted for Forms V.2 and V.3, respectively, in the Schedule to these Regulations.

FIRST TABLE

65A.—(7) A charge under this section for water supplied otherwise than by measure shall be payable in advance by equal half-yearly instalments on the 1st day of January and the 1st day of July and, in default of being paid within two months after becoming payable, shall be recoverable as a simple contract debt in any court of competent jurisdiction.

3.—(5) The Minister shall cause an account to be prepared and transmitted to the Comptroller and Auditor General for examination on or before the first day of July in every year, showing the receipts into and issues out of the Road Fund in the financial year ending on the thirty-first day of December preceding, and the Comptroller and Auditor General shall certify and report on the same, and the account and report shall be laid before Parliament on or before the thirty-first day of October if Parliament be then sitting, and if Parliament be not then sitting, within one week after the next meeting of Parliament.

21.—(2) Every county council shall in every such local financial year raise by means of the drainage rate the amount so demanded of them by the Barrow Drainage Board in respect of that year and shall pay such amount to the Barrow Drainage Board in two equal moieties on the 30th day of June and the 31st day of December in that year.

• (1) 44.—(1) Every vocational education committee shall, on or before the 1st day of August, 1974, and on or before every subsequent 1st day of August, prepare and submit to the Minister an estimate (in this Act referred to as an annual scheme) in the prescribed form and containing the prescribed particulars of—

( a ) the moneys required to meet the expenses of such committee in the exercise of its powers and performance of its duties during or in respect of the then next ensuing local financial year;

( b ) the receipts of such committee during or in respect of the then next ensuing local financial year, having regard (amongst other matters) to the minimum annual liability and the maximum annual liability of the rating authority in respect of such year; and

( c ) the amount (in no case less than the minimum annual liability nor more than the maximum annual liability of the rating authority in respect of the then next ensuing local financial year) of the annual local contribution in respect of such next ensuing local financial year which will be required for the purposes of such scheme.

• (2) 46.—(1) (d) in any case to which paragraph (c) of this subsection is not applicable, the amount to be specified in the certificate shall not exceed the annual local contribution demanded by such committee in respect of the previous year by more than the amount of a rate of 0.4167 new pence in the pound on the rateable value of the area of charge at the commencement of the previous year unless not later than the 30th day of September next following the submission of the scheme the rating authority has passed a resolution approving of such excess and has sent a copy of the resolution to the Minister and, notwithstanding such resolution (if passed), shall not exceed the annual local contribution demanded by such committee in respect of the previous year by more than the amount of a rate of 1.25 new pence in the pound on the rateable value of the area of charge at the commencement of the previous year.

• (3) 100.—(1) The council of a scheduled urban district may, before the 1st day of June in any local financial year, apply to the Minister for the amalgamation of the vocational education area consisting of such scheduled urban district with the county vocational education area which is included in the county containing such urban district.

• (4) 100.—(3) Every amalgamation order shall come into operation on and have effect as on and from the 1st day of January (in this Part of this Act referred to as the commencement of such order) next after the day on which such order is made.

26.—(2) It shall be the duty of every council by whom money is payable to the Minister under this section in a financial year to pay such money to the Minister in four equal instalments, on the 31st day of March, the 30th day of June, the 30th day of September, and the 31st day of December in such year.

47.—(3) The County contribution and the Urban contribution respectively—

( a ) shall in the case of the County contribution be raised by means of the county rate and in the case of the Urban contribution be raised by means of the municipal rate, but as a separate item thereof;

( b ) shall, subject to the provisions of this section, be of such amounts as shall be specified in an annual estimate and demand to be transmitted by the Board to the County Council and Urban District Council in the month of September in each year, setting forth under the seal of the Board the sums required for the next ensuing local financial year; and

( c ) shall be paid to the Board by the County Council and the Urban District Council respectively in two equal half-yearly instalments on the first day of June and the first day of December in each local financial year:

Provided that the rate to be raised for the purpose of the County contribution shall be raised equally over the whole county including the Urban District.

• (1) 2.—(1) For the purpose of determining the census of population which is the latest such census within the meaning of paragraph (c) of subsection (2) of section 2 of the Principal Act and the next following section of this Act, the Minister shall, whenever a census of population has been taken, certify by order the date of publication of the result of such census, and every such census shall be deemed for the purpose aforesaid, but no further or otherwise, to have been taken on the date of publication so certified in respect thereof.

• (2) Whenever, on the taking of a census of population, it is found that the population of an urban district which was shown by the next previous such census to exceed seven thousand does not exceed seven thousand, the following provisions shall have effect, that is to say:—

( a ) such urban district shall, notwithstanding such decrease in the population thereof, continue to be an urban area for the purposes of the Principal Act, the amending Act and this Act until (but not including) the 1st day of January next after the date of publication certified under this section in respect of such census and shall (unless otherwise provided by an order under this subsection) cease on the said 1st day of January to be an urban area for the said purposes;

( b ) the Minister may by order, made before the said 1st day of January with the concurrence of the Minister for Finance and after consultation with the council of such urban district, direct that such urban district shall, notwithstanding such decrease in the population thereof, continue to be an urban area for the purposes aforesaid, and upon such order being so made such urban district shall continue to be an urban area for the purposes aforesaid until otherwise provided by an order under the next following paragraph of this subsection;

( c ) whenever the Minister has made an order under the next preceding paragraph of this subsection in respect of an urban district, he may at any time thereafter, if he so thinks proper, by order made with the concurrence of the Minister for Finance and after consultation with the council of such urban district, direct that such urban district shall, on the 1st day of January next after the date of such order, cease to be an urban area for the purposes aforesaid, and upon such order being so made such urban district shall cease on the said 1st day of January to be an urban area for the purposes aforesaid.

• (3) Whenever, on the taking of a census of population, it is found that the population of an urban district which was shown by the next previous such census not to exceed seven thousand exceeds seven thousand, the following provisions shall have effect, that is to say:—

( a ) such urban district shall, notwithstanding such increase in the population thereof, continue not to be an urban area for the purposes of the Principal Act, the amending Act and this Act until (but not including) the 1st day of January next after the date of publication certified under this section in respect of such census and shall (unless otherwise provided by an order under this subsection) become on the said 1st day of January an urban area for the said purposes;

( b ) the Minister may by order, made before the said 1st day of January with the concurrence of the Minister for Finance and after consultation with the council of such urban district, direct that such urban district shall, notwithstanding such increase in the population thereof, continue not to be an urban area for the purposes aforesaid, and upon such order being so made such urban district shall continue not to be an urban area for the purposes aforesaid until otherwise provided by an order under the next following paragraph of this subsection;

( c ) whenever the Minister has made an order under the next preceding paragraph of this subsection in respect of an urban district, he may at any time thereafter, if he so thinks proper, by order made with the concurrence of the Minister for Finance and after consultation with the council of such urban district, direct that such urban district shall, on the 1st day of January next after the date of such order, become an urban area for the purposes aforesaid, and upon such order being so made such urban district shall become on the said 1st day of January an urban area for the purposes aforesaid.

• (4) This section shall have and be deemed to have had effect as on and from the 1st day of January, 1936, and shall accordingly apply and have effect in relation to the census of population taken in the year 1936.

• (2) 3.—(1) The Minister may whenever and so often as he thinks fit by order, made with the concurrence of the Minister for Finance and the Minister for Local Government and after consultation with the council of any urban district the population of which (as shown by the census of population which is for the time being the latest such census) does not exceed seven thousand, direct that such urban district shall be an urban area on the 1st day of January next after the date of such order for the purposes of the Principal Act, the amending Act and this Act, and upon such order being so made such urban district shall be and continue to be an urban area for the purposes aforesaid until otherwise provided by an order under the next following subsection.

• (2) Whenever the Minister has made an order under the next preceding subsection in respect of an urban district, he may at any time thereafter, if he so thinks proper, by order made with the concurrence of the Minister for Finance and the Minister for Local Government and after consultation with the council of such urban district, direct that such urban district shall on the 1st day of January next after the date of such order cease to be an urban area for the purposes of the Principal Act, the amending Act and this Act, and upon such order being so made such urban district shall cease on the said 1st day of January to be an urban area for the purposes aforesaid.

68.—(1) Notwithstanding anything contained in any other enactment the accounts of the receipts and payments of a local authority and of the committees and officers thereof shall—

( a ) in the case of a local authority in respect of which or belonging to a class in respect of which an order under subsection (3) of this section is for the time being in force, be made up half-yearly to each 30th day of June and 31st day of December and be audited half-yearly by such auditor as is assigned in that behalf from time to time by the Minister, and

( b ) in every other case, be made up yearly to each 31st day of December and be audited yearly by such auditor as is assigned in that behalf from time to time by the Minister.

5—(1) Where—

( a ) during a local financial year (in this subsection referred to as the current year) either—

• (i) a vocational education area or any particular part of a vocational education area is a district to which Part V of the Principal Act applies, or

• (ii) an order has, before the 1st day of September, been made, under section 60 of the Principal Act, declaring a vocational education area or any particular part of a vocational education area to be a district to which the said Part V applies, and

( b ) the Minister, after considering the annual scheme, relating to the next following local financial year (in this subsection referred to as the next year), submitted by the vocational education committee for that vocational education area, is of opinion that the moneys which will under sections 43 and 53 of the Principal Act be at the disposal of the said vocational education committee will not be sufficient to defray the expenses of the said vocational education committee in carrying the said Part V into effect during the next year,

the Minister may, not later than the 1st day of September in the current year, serve on the rating authority for such vocational education area a notice requiring that rating authority to pay, in addition to the annual local contribution for the next year, to the said vocational education committee in respect of the next year, at such time or times as may be specified in the notice, such sum (not exceeding in case the said vocational education area is a county borough or the borough of Dún Laoghaire, a sum equal to a rate of 0.8333 new pence in the pound on the rateable value of the said vocational education area at the commencement of the current year or, in any other case, a sum equal to a rate of 0.4167 new pence in the pound on the rateable value of the said vocational education area at the commencement of the current year) as he thinks fit.

• (1) 37.—(1) (c) the Commissioners shall, on or before the 15th day September next following the issue of the said certificate of completion or the making of such maintenance transfer order (as the case may be) and on or before the 15th day of every subsequent month of September, prepare an estimate of the probable cost of the maintenance (as defined in this section) of the said drainage works or existing drainage works in the next succeeding financial year and, where the benefited lands are situate in two or more counties, apportion the said estimated probable cost between those counties in proportion to the respective total increases in annual value (as stated in the relevant Award under this Act or Award or final award under any other Act or (pending the issue of an Award under this Act) in the relevant drainage scheme under this Act) of the portions of the benefited lands situate in each such county;

• (2) (d ) on or before the 15th day of every such month of September, the Commissioners shall—

• (i) if the benefited lands are all situate in one county, send to the council of that county a statement of the said estimated probable cost prepared by them in that month of September together with a demand for payment, in accordance with the subsequent provisions of this subsection, of the said estimated probable cost, or

• (ii) if the benefited lands are situate in two or more counties, send to the council of each of those counties a statement of the portion of the said estimated probable cost (prepared as aforesaid) apportioned to such council together with a demand for payment, in accordance with the subsequent provisions of this section, of the said portion of the said estimated probable cost;

• (3)
• (e) before sending, in any month of September, to a council any such demand for payment, the Commissioners shall ascertain the actual cost of the maintenance of the said drainage works or existing drainage works in the next preceding financial year and shall compare such actual cost with the estimated probable cost (prepared as aforesaid) in respect of that preceding year and, if there is any difference between such actual cost and such estimated probable cost, the Commissioners shall adjust the amount for which payment is so demanded by adding or subtracting (as the case may be) the amount of such difference from the amount of the estimated probable cost to which such demand for payment relates;

• (4) ( f ) every council to which a demand for payment is sent in pursuance of the foregoing provisions of this section shall pay to the Commissioners the amount of which payment is so demanded in two moieties of which one shall be so paid before the 30th day of June next after the making of such demand for payment and the other shall be made before the 31st day of December next following such 30th day of June;

• (5) ( g ) where, during the period beginning on the date of the said certificate of completion or of the said maintenance transfer order (as the case may be) and ending on the next following 31st day of December, the Commissioners incur expenses in the maintenance of the said drainage works or existing drainage works (as the case may be), the cost, as certified by the Commissioners, of such maintenance (as defined in this section) shall be paid on demand to the Commissioners—

• (i) if the benefited lands are situate in one county by the council of that county, or

• (ii) if the benefited lands are situate in two or more counties, by the respective councils of those counties in the proportions certified by the Commissioners.

• (1) 5.—(2) A local authority, not being a local authority who have passed a resolution under section 5 of the Act of 1948, may by resolution decide to adopt Part III of this Act as on and from a specified day (being a 1st day of January) not earlier than one month after the date of the resolution.

• (2) 31.—(1) A local authority shall remove from the register the name of a person

( a ) who ceases to be a servant of the local authority, or

( b ) who during any month of January gives notice in writing to the local authority that his name is to be removed from the register.

( a ) if the person by whom it is payable is rated (otherwise than as owner of a small dwelling within the meaning of the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928)) to the county rate in the county, be recovered by the levying by the council of a special rate assessed on the tenement, or such one as the council shall select of the tenements, in respect of which such person is so rated and shall be collected and may be recovered in the same manner and by the same means as the county rate, or

( b ) if the person by whom it is payable is not rated as aforesaid to the county rate in the county, be recovered by means of a special rate to be made by the council for the purposes of this section to which such person shall be rated and which shall be collected and may be recovered in the same manner and by the same means as the county rate.

37.—(12) ( b ) A review under this subsection shall be made in respect of the period ending with the 31st day of March next after the expiration of the period of five years beginning on the appointed day and thereafter in respect of the period ending with the 31st day of December in every fifth year, subject to the proviso that the Minister may vary the period to be covered by any such review.

• (1) 37. ( d ) The first and fourteenth days of December shall be the days by which the lists of tenements and hereditaments requiring revision are to be made out and transmitted to the Commissioner of Valuation, but if the secretary of the county council or the clerk of the urban district council, before the date at which the revision of the valuation of their county or district is begun, gives notice to the Commissioner of Valuation of any tenements or hereditaments the valuation of which requires revision the Commissioner may proceed with the revision of the valuation of those tenements or hereditaments as if they were included in the lists made out and transmitted by the above-mentioned dates.

• (2) ( f ) The first day of September shall be the day by which the revision of tenements and hereditaments requiring revision is to be completed, and a copy of the revised list transmitted to the secretary of the county council or the clerk of the urban district council, as the case may be by the Commissioner of Valuation.