- Latest available (Revised)
- Point in Time (01/02/1991)
- Original (As enacted)
Point in time view as at 01/02/1991.
There are currently no known outstanding effects for the Irish Free State (Consequential Provisions) Act 1922.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1) . . . F1 the First Schedule to this Act shall . . . F1 have effect . . . F1
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
Textual Amendments
F1Words repealed by Statute Law (Repeals) Act 1989 (c.43), s. 1(1), Sch. Pt. III
F2S.1(2) repealed by Statute Law Revision Act 1950 (c. 6)
Modifications etc. (not altering text)
C1Address presented on 12.12.1922
Textual Amendments
F3S. 2 repealed by Statute Law (Repeals) Act 1989 (c. 43). s.1(1), Sch. 1 Pt.III
Textual Amendments
Textual Amendments
F5S. 4 repealed by Customs and Excise Act 1952 (c. 44) Sch. 12 Pt. 1
(1)If His Majesty in Council is pleased to declare—
(a)that under the law in force in the Irish Free State any tax is payable in respect of a subject of charge in respect or which a corresponding tax is payable also in Great Britain; and
(b)that arrangements as specified in the declaration have been made with the Government of the Irish Free State with a view to the granting of relief in cases where there is a charge both to the British Tax and to the Irish tax in respect of the same subject matter;
then, unless and until the declaration is revoked by His Majesty in Council, the arrangements specified therein shall, so far as they relate to the relief to be granted from the British tax, have effect as if enacted in this Act, but only if and so long as the arrangements, so far as they relate to the relief to be granted from the Irish tax, have the effect of law in the Irish Free State.
(2)Any declaration made by His Majesty in Council under this section shall be laid before the Commons House of Parliament as soon as may be after it is made, and, if an Address is presented to His Majesty by that House within twenty-one days on which that House has sat next after the declaration is laid before it praying that the declaration may be revoked, His Majesty in Council may revoke the declaration, and the arrangements specified in the declaration shall thereupon cease to have effect, but without prejudice to the validity of anything previously done thereunder or to the making of a new declaration.
(3)The obligation as to secrecy imposed by any enactment with regard to any tax to which any declaration made by His Majesty in Council under this section relates shall not prevent the disclosure to any authorised officer of the Government of the Irish Free State of such facts as may be necessary to enable relief to be duly given in accordance with the arrangements specified in the declaration.
[F7(4)This section shall apply to Northern Ireland in like manner as it applies to Great Britain.]]
Textual Amendments
F6S. 5 except as it applies to estate duty and stamp duties repealed by Statute Law (Repeals) Act 1989 (c. 43), s. 1(1),Sch. 1 Pt. III
F7S. 5(4) substituted by Statute Law (Repeals) Act 1989 (c. 43), s. 1(2), Sch. 2 Pt. II para. 9
(1)His Majesty may, by Order in Council,—
(a)make such adaptations of any enactments so far as they relate to any of His Majesty’s Dominions other than the Irish Free State as may appear to him necessary or proper as a consequence of the establishment of the Irish Free State;
F8(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d)make such provision with respect to the management of the National Debt and Government Securities and Annuities (including India Stock) as may be necessary to secure that the management thereof shall not, except to such extent as may be authorised by the Order, be transacted within the Irish Free State; or to enable the business of the Bank of Ireland in relation thereto to be partly transacted at an office of the Bank in Northern Ireland, and in the latter case to apply in respect of any securities or annuities inscribed or registered in the books and registers kept at such office the provisions applicable in respect of securities and annuities inscribed or registered in the books and registers kept at the Bank of England or the Bank of Ireland;
and any such Order in Council may contain such supplemental, consequential, and incidental provisions as may appear necessary or proper for the purposes of the Order, and any such Order shall, subject to revocation or alteration by a subsequent Order, have effect as if enacted in this Act.
(2)Any Order in Council made under this section shall be laid before both Houses of Parliament as soon as may be after it is made, and if an Address is presented to His Majesty by either of those Houses within twenty-one days on which that House has sat next after any such Order is laid before it praying that the Order may be annulled, His Majesty may thereupon by Order in Council annul the same, and the Order so annulled shall forthwith become void, but without prejudice to the validity of anything which in the meantime may have been done thereunder.
F9(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
(1)It shall be lawful for any department of the British Government to make arrangements with any Minister of the Government of the Irish Free State whereunder any of the powers and duties of the Minister may be exercised and performed on his behalf by officers of that department, or whereunder any of the powers and duties of that department may be exercised and performed on behalf of that department by officers of the Minister, on such terms and conditions as may be agreed:
Provided that no such arrangement shall diminish in any respect the responsibility of the department by which the arrangement is made.
F10(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10S. 7(2) repealed by Superannuation (Amendment) Act 1965 (c. 10) s. 9(5), Sch 4 Pt III with saving for existing pensions and allowances
This Act may be cited as the Irish Free State (Consequential Provisions) Act 1922 (Session 2).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.