By subsection (4) of Section 10 of the Tithe Act, 1951, the functions of the Minister of Agriculture and Fisheries in relation to the redemption and apportionment of certain annuities (in the Rules compendiously referred to as “corn rent annuities”) charged on land for the redemption of tithe rentcharge, corn rents or money payments in lieu of tithe are transferred to the Tithe Redemption Commission. These annuities are all of recent origin, having been created under the Tithe Act, 1918, or under that Act as amended or applied by later enactments including Section 30(1) of the Tithe Act, 1936. The present Rules prescribe the procedure to be followed in connection with the redemption and apportionment of them, and the manner in which the costs are to be borne. The fees payable to the Commission in connection therewith are prescribed by the Tithe Fees Rules, 1951 (S.I. 1951 No. 1534).

The annuities affected are private property and are distinct from redemption annuities charged in respect of land and payable to the Crown by virtue of the Tithe Act, 1936.