IE-1937-act-18 — Finance Act, 1937

Income tax and sur-tax for the year 1937-38. 1. —(1) Income tax shall be charged for the year beginning on the 6th day of April, 1937, at the rate of four shillings and sixpence in the pound. (2) Sur-tax for the year beginning on the 6th day of April, 1937, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1936. (3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1936, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1937. Provisions as to income settled on children. 2. —(1) Where, by virtue or in consequence of a settlement and during the life of the settlor, any income is, in any year of assessment, paid or payable or accumulated to or for the benefit of a child of the settlor, such income shall, if at the beginning of such year such child is under the age of twenty-one years and is unmarried, be treated for the purposes of the Income Tax Acts as income of the settlor for that year and not as income of any other person. (2) Where by virtue of an irrevocable instrument property is vested in or held by trustees upon such trusts that, in any year of assessment, the next preceding sub-section of this section would (but for this sub-section) apply to the income of such property, the following provisions shall apply and have effect, that is to say:— ( a ) the said next preceding sub-section shall not apply in respect of any part of such income which is, in the said year of assessment, accumulated for the benefit of a child (being a child who, at the beginning of such year, is under the age of twenty-one years and is unmarried) of the settlor nor in respect of income arising in the said year of assessment from accumulations of the income hereinbefore mentioned; ( b ) whenever in any year of assessment beginning after the 5th day of April, 1937, any sum whatsoever is paid under the trusts of such irrevocable instrument out of such property or the accumulations of the income thereof or out of the income of such property or the income of the said accumulations to or for the benefit of a child (being a child who, at the beginning of such year, is under the age of twenty-one years and is unmarried) of the settlor, such sum shall be deemed for the purposes of this section to be paid as income, but subject to the limitation that this paragraph shall not apply to so much of such sum as is equal to the amount by which the aggregate of such sum and all other (if any) sums paid after the 5th day of April, 1937, under the trusts of such irrevocable instrument to or for the benefit of the said child or any other child (being a child who, at the beginning of the year of assessment in which such other sum was paid, was under the age of twenty-one years and unmarried) of the settlor exceeds the aggregate amount of the income arising after the 5th day of April, 1937, from such property together with the income arising after the said date from the said accumulations. In this sub-section the word “property” does not include any annual or other periodical payment secured by the covenant of the settlor, or by a charge made by the settlor on the whole or any part of his property or the whole or any part of his future income, or by both such covenant and such charge. (3) Where, by virtue of sub-section (1) of this section, any income tax or sur-tax becomes chargeable on and is paid by a settlor, such settlor shall be entitled to recover from any trustee or other person to whom the income is payable by virtue or in consequence of the settlement the amount of the tax so paid, and for that purpose to require the Revenue Commissioners to furnish to him a certificate specifying the amount of the income in respect of which he has so paid tax and the amount of the tax so paid, and every certificate so furnished shall be conclusive evidence of the matters of fact stated therein. (4) Where a person obtains, in respect of any allowance or relief, a repayment of income tax in excess of the amount of the repayment to which he would, but for sub-section (1) of this section, have been entitled, an amount equal to the excess shall be paid by him to the trustee or other person to whom the income is payable by virtue or in consequence of the settlement and, where there are two or more such trustees or other persons, in such proportions as the circumstances may require. (5) If any question arises as to the amount of any payment or as to any apportionment to be made under the next preceding sub-section of this section, such question shall be decided by the Special Commissioners, whose decision thereon shall be final. (6) Any income which, by virtue of this section, is treated as income of any person shall be deemed to be the highest part of his income. (7) No repayment shall be made under section 25 of the Income Tax Act, 1918, on account of tax paid in respect of any income which has by virtue of this section been treated as income of a settlor. (8) As on and from the 6th day of April, 1937, paragraph ( c ) of sub-section (1) of section 20 of the Finance Act, 1922 , and the subsequent provisions of that section in so far as they relate to the said paragraph ( c ) shall cease to have effect in respect of any settlement to which this section applies. (9) This section applies to every settlement, wheresoever made or entered into and whether it was made or entered into before or after the passing of this Act. (10) The following provisions shall apply and have effect in relation to the construction of the expression “irrevocable instrument” in this section, that is to say:— ( a ) the said expression shall be construed as including instruments made before, as well as instruments made after the passing of this Act; ( b ) an instrument shall not be an irrevocable instrument for the purposes of this section if the trusts thereof provide for all or any one or more of the following matters, that is to say:— (i) the payment or application to or for the settlor for his own benefit of any capital or income or accumulations of income in any circumstances whatsoever during the life of a child of the settlor to or for the benefit of whom any income or accumulations of income is or are or may be payable or applicable under the trusts of the instrument; (ii) the payment or application during the life of the settlor to or for the wife or husband of the settlor for her or his own benefit of any capital or income or accumulations of income in any circumstances whatsoever during the life of any such child as aforesaid of the settlor; (iii) the termination of the trusts of the instrument by the act or on the default of any person; (iv) the payment by the settlor of a penalty in the event of his failing to comply with the provisions of the instrument; ( c ) an instrument shall not be prevented from being an irrevocable instrument for the purposes of this section by reason only that the trusts thereof include any one or more of the following provisions, that is to say:— (i) a provision whereunder any capital or income or accumulations of income will or may become payable to or applicable for the benefit of the settlor, or the wife or the husband of the settlor, on the bankruptcy of a child of the settlor to or for the benefit of whom any income or accumulations of income is or are or may be payable or applicable under the trusts of the instrument; (ii) a provision whereunder any capital or income or accumulations of income will or may become payable to or applicable for the benefit of the settlor, or the wife or the husband of the settlor, in the event of any such child as aforesaid of the settlor making an assignment of or charge on such capital or income or accumulations of income; (iii) a provision for the termination of the trusts of the instrument in such circumstances or manner that such termination would not, during the life of any such child as aforesaid of the settlor, benefit any person other than such child or his or her wife, husband, or issue. (11) In this section— the word “child” includes a stepchild, an adopted child, and an illegitimate child; the word “settlement” includes any disposition, trust, covenant, agreement, or arrangement, and any transfer of money or other property or of any right to money or other property; the word “income” (except where it occurs in the expression “income tax” and where, in sub-section (1), paragraph ( b ) of sub-section (2), and sub-sections (6) and (7), it is immediately preceded by the word “as” or (in the said sub-section (6)) by the word “his”) includes any income chargeable to income tax by deduction or otherwise and any income which would have been so chargeable if it had been received in Saorstát Eireann by a person resident or ordinarily resident in Saorstát Eireann but does not include income arising under a settlement in a year of assessment for which the settlor is not chargeable to income tax as a resident in Saorstát Eireann. Amendment of section 39 of the Income Tax Act, 1918. 3. —Sub-section (2) of section 39 of the Income Tax Act, 1918, shall be construed and have effect as if the words “eighty pounds a year by way of annuity” were substituted therein for the words “fifty-two pounds a year by way of annuity”. Carrying forward of losses in certain cases. 4. —(1) Where— ( a ) a loss sustained by a person has been carried forward under section 14 of the Finance Act, 1929 (No. 32 of 1929), and ( b ) owing to the allowance (under Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918) in the assessments for the six years next following the year in which such loss was sustained of deductions for wear and tear of machinery or plant, a deduction or set-off cannot be given under the said section 14 in respect of such loss or a part thereof from or against the profits or gains on which such person is assessed under the said Schedule D for the said six years, then and in such case, so much of such loss as represents the amount thereof in respect of which relief was not given but could have been given were it not for the allowance aforesaid shall be further carried forward and deducted or set-off under and in accordance with the said section 14, with the modification that, for the purpose of such further carrying forward, the words “the six following years of assessment” shall be deemed to be deleted from sub-section (1) of the said section and the words “all subsequent years of assessment” to be substituted for the words so deleted. (2) The same deduction for wear and tear of machinery or plant to which effect is given in any year of assessment shall not be taken into account more than once for the purposes of this section. (3) Any relief given under the said section 14 of the Finance Act, 1929 , (otherwise than by virtue of this section) from an assessment shall be given in respect of a loss sustained in a year within the six years immediately preceding the year of assessment before any relief is given by virtue of this section in respect of a loss sustained in a year not within those six years. (4) This section shall be deemed to have come into operation on the 6th day of April, 1936, and shall have and be deemed to have had effect as on and from that date. PART II. Customs and Excise. Imposition of duties in the First Schedule. 5. —(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorstát Eireann on or after the 15th day of April, 1937, a duty of customs at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column. (2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article. (3) Wherever it is stated in the fourth column of the First Schedule to this Act that the licensing provision applies to a particular duty mentioned in that Schedule, the following provision shall apply and have effect in relation to that duty, that is to say—whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the said duty any articles chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. (4) Subject to the provisions of the next preceding sub-section of this section, the provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number. Alteration of duties on sugar. 6. —(1) In lieu of the present customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall be charged, levied, and paid in respect of all sugar, molasses, glucose and saccharin imported into Saorstát Eireann on or after the 1st day of June, 1937, the customs duties specified in the second column of Part I of the Second Schedule to this Act, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported the drawbacks and allowance set out in Part II of the said Second Schedule. (2) In lieu of the present excise duties, drawbacks, and allowances in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 1st day of June, 1937, be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin made in Saorstát Eireann the excise duties specified in the third and fourth columns of Part I of the Second Schedule to this Act and there shall be allowed and paid in respect of all sugar, molasses, glucose, and saccharin so made the drawbacks and allowances set out in Part II of the said Second Schedule. (3) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this section in like manner as the said section applies in relation to the duties mentioned therein. (4) The provisions contained in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as those provisions apply in relation to the duties, drawbacks, and allowances mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:— ( a ) in clause 5, the 1st day of June, 1937, shall be substituted for the 6th day of May, 1925; ( b ) in clause 7, the reference to sections 26 and 27 of the said Finance Act, 1925 , shall be construed as a reference to this section. (5) Section 25 of the Finance Act, 1931 (No. 31 of 1931), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as it applies in relation to the duties, drawbacks, and allowances mentioned therein. Duty on personal clothing and wearing apparel. 7. —(1) In lieu of the duty imposed by section 10 of the Finance Act, 1934 (No. 31 of 1934), a duty of customs shall be charged, levied, and paid— ( a ) on every of the articles (whether completely or partially manufactured) mentioned in the second column in Part I of the Third Schedule to this Act (other than articles to which the said Part I is stated at the head thereof not to apply) imported into Saorstát Eireann on or after the 15th day of April, 1937, at the rate (save as is otherwise provided by this section) stated in the third column of the said Part I of the said Third Schedule opposite the mention of the article in the said second column, and ( b ) on every component part of any article (other than an accessory of any personal clothing or wearing apparel) mentioned in the second column in Part I of the Third Schedule to this Act which is imported into Saorstát Eireann on or after the 15th day of April, 1937, at the rate (save as is otherwise provided by this section) at which duty is stated in the third column in the said Part I to be chargeable on the article of which such component part is a component part, and ( c ) on every of the articles mentioned in the second column in Part II of the Third Schedule to this Act imported into Saorstát Eireann on or after the 15th day of April, 1937, at the rate stated in the third column of the said Part II opposite the mention of the article in the said second column. (2) In the case of the several articles mentioned in the second column in Parts III and IV of the Third Schedule to this Act and to which the said Parts are respectively stated at the head thereof to be applicable (including, in the case of articles mentioned in the said Part III, partially manufactured articles and, in the case of articles mentioned in the said Part IV, incomplete articles), duty at the rate stated in the third column in the said Part III or the said Part IV (whichever is applicable) opposite the mention of the article in the said second column shall be the minimum duty chargeable by virtue of this section in respect of each such article, and accordingly the duty imposed by this section shall, in respect of every such article, be charged at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate chargeable in respect of such article under Part I or Part II (as the case may be) of the said Third Schedule or the rate chargeable under whichever of Parts III and IV of the said Third Schedule is applicable to such article. (3) The statement of a percentage in the third column of the Third Schedule to this Act opposite the mention of any article in the second column of that Schedule shall be taken and construed as meaning a rate of duty equal to that percentage of the value of such article. (4) Whenever the Revenue Commissioners are satisfied that any article chargeable with the duty imposed by this section is imported for use exclusively in a stage play or other dramatic or musical representation or performance, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty. (5) Where a shirt, collar, or cuff is exported from Saorstát Eireann and undergoes outside Saorstát Eireann the process of first dressing and is then reimported into Saorstát Eireann, the duty imposed by this section shall, notwithstanding anything contained in section 25 of the Finance Act, 1933 (No. 15 of 1933), be charged, levied, and paid on such shirt, collar, or cuff on such reimportation and shall be so charged, levied, and paid at the rate which would be applicable if such shirt, collar, or cuff had not previously been exported from Saorstát Eireann. (6) Notwithstanding anything contained in this section or the Third Schedule to this Act, the duty imposed by this section shall not be charged or levied— ( a ) on boots, shoes, goloshes, sandals, clogs, or other external footwear, or on component parts or accessories thereof, nor ( b ) on any accessory of personal clothing or wearing apparel which is imported separately from the clothing or apparel and is made wholly or mainly of non-textile materials, nor ( c ) on any article which is a component part of any personal clothing or wearing apparel (other than an umbrella) and is made wholly or mainly of any non-textile material other than leather or fur, nor ( d ) on any article which is a component part of any personal clothing or wearing apparel and is made wholly or mainly of leather and is shown to the satisfaction of the Revenue Commissioners to be suitable and intended for use in the manufacture of hats or caps, nor ( e ) on any personal clothing or wearing apparel made wholly or mainly of paper, nor ( f ) on any unassembled component parts of an umbrella, nor ( g ) on any part of the following partial assemblies of component parts of an umbrella, that is to say:— (i) separate ribs each having a stay attached, (ii) assembled ferrules, (iii) assembled runners, (iv) assembled handles, nor ( h ) on any article of a surgical or medical character intended to be worn because of or as a preventive against or remedy for any physical ailment or defect, nor ( i ) on ornamental feathers or artificial flowers which are shown to the satisfaction of the Revenue Commissioners to be imported for use in the making or trimming of personal clothing or wearing apparel and are imported separately from such clothing or apparel, nor ( j ) on hoods or shapes for the manufacture of hats which require for the purpose of such manufacture to be blocked, shaped, or cut, and in respect of which it is shown to the satisfaction of the Revenue Commissioners that the process of blocking, shaping, or cutting represents a substantial portion of the process of manufacture, nor ( k ) on any component part or accessory of personal clothing or wearing apparel which, in the opinion of the Revenue Commissioners, is of the nature of a crest, badge, or motif, nor ( l ) on any article which, in the opinion of the Revenue Commissioners, is designed, constructed, and intended for use by persons in the course of their employment as a protection against injury or disease, nor ( m ) on any wig, toupet, or similar article. (7) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. (8) In this section and in the Third Schedule to this Act the expression “wearing apparel” includes pocket handkerchiefs and umbrellas, neither the word “boys” nor the word “girls” includes infants, and the word “trousers” shall be construed as meaning a single article whether described as “trousers” or as “a pair of trousers”, and shall also be construed as including long trousers, short trousers, breeches, knickerbockers, and other similar articles. Amendment of section 25 of the Finance Act, 1924. 8. —Where a consignment or parcel to which section 25 of the Finance Act, 1924 (No. 27 of 1924), applies is imported on or after the 15th day of April, 1937, and contains two or more classes of goods liable to customs duty and the Revenue Commissioners are satisfied that such consignment or parcel is being imported as a gift to a person in Saorstát Eireann, the total amount of customs duties chargeable on such consignment or parcel shall, notwithstanding anything contained in the said section 25, be whichever of the following amounts is the greater, that is to say, the sum of two shillings and sixpence or the total of the several amounts of customs duties chargeable on the respective classes of dutiable goods contained in such consignment or parcel. Termination of the duty on wheat. 9. —The duty of customs on wheat imposed by section 19 of the Finance Act, 1935 (No. 28 of 1935), shall not be charged or levied on any wheat imported into Saorstát Eireann on or after the 15th day of April, 1937. Alteration of the duty on tea. 10. —(1) In lieu of the duty of customs imposed by section 18 of the Finance Act, 1935 (No. 28 of 1935), there shall be charged, levied, and paid on all tea imported into Saorstát Eireann on or after the 14th day of June, 1937, a duty of customs at the rate of twopence the pound. (2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty, and tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin were included in that list, and tea were omitted from the list of goods in the said Second Schedule to which five-sixths of the full rate is made applicable as a preferential rate. Amendments of certain Finance Acts. 11. —(1) Every Act mentioned at the head of a Part of the Fourth Schedule to this Act shall be amended as follows, that is to say, every section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Fourth Schedule shall be amended in the manner stated in the third column of the said Part of the said Fourth Schedule opposite the mention of such section, schedule, or reference number (as the case may be) in the said second column. (2) Every amendment which is so stated as aforesaid in the Fourth Schedule to this Act shall have effect as on and from the 15th day of April, 1937. (3) The particulars stated in the fourth column of the Fourth Schedule to this Act are inserted in the said Fourth Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Fourth Schedule, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Fourth Schedule or operate to extend, limit, or control the extent or effect of any amendments mentioned in the said Fourth Schedule. Termination of certain customs duties. 12. —(1) The several duties mentioned in the third column of the Fifth Schedule to this Act and respectively imposed by the enactments mentioned in the second column of the said Fifth Schedule shall not be charged or levied on any articles imported into Saorstát Eireann on or after the 15th day of April, 1937. (2) The particulars stated in the fourth column of the Fifth Schedule to this Act are inserted in the said Fifth Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Fifth Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this section and the second and third columns of the said Fifth Schedule. Repayment of portion of licence fee under the Cement Act, 1933. 13. —Whenever the quantity of cement imported under an import licence granted under Part V of the Cement Act, 1933 (No. 17 of 1933), is less than the quantity of cement authorised by such licence to be imported, the Minister for Industry and Commerce shall repay to the licensee under such licence so much of the fee paid in pursuance of section 36 of the said Act in respect of such licence as is proportionate to the difference between the quantity of cement imported under such licence and the quantity of cement authorised by such licence to be imported. Production of certificates of origin in duplicate. 14. —Whenever an officer of customs requires, under section 65 of the Customs Consolidation Act, 1876 , as amended by section 4 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), or under section 1 of the Revenue Act, 1909 , as similarly amended, the importer of any goods or his agent to produce a certificate indicating the true origin of such goods, such officer may require such importer or his agent to produce such certificate in duplicate and, where the origin of such goods as stated in such certificate is a country between which and Saorstát Eireann a trade agreement is in force, such officer may transmit one duplicate of such certificate through the appropriate channels to a diplomatic representative or a consular or other officer of the government of such country. PART III. Miscellaneous and General. Reduction of rates of stamp duty on shareholding banks. 15. —The stamp duty imposed by section 49 of the Finance Act, 1932 (No. 20 of 1932), on every bank which is for the time being a shareholding bank within the meaning of the Currency Act, 1927 (No. 32 of 1927), shall be charged and paid in respect of the half-year beginning on the 1st day of April, 1937, and in respect of every subsequent half-year at the rate of two and one-half per cent. per annum on the amount of consolidated bank notes mentioned in sub-section (1) of the said section 49 in lieu of the rate of three per cent. per annum mentioned in the said sub-section. Amendment of section 33 of the Finance Act, 1935. 16. — Section 33 of the Finance Act, 1935 (No. 28 of 1935), shall be and is hereby amended as follows, that is to say:— ( a ) by the addition at the end of sub-section (1) thereof of the words “or a consent in writing by the Revenue Commissioners (acting as aforesaid) to such payment pending the ascertainment and discharge of such duty”, and ( b ) by the insertion of the words “or such consent” in sub-section (4) of the said section immediately after the word “certificate”. Payment of compensation under the Damage to Property (Compensation) Acts, 1923 to 1933. 17. —Notwithstanding anything to the contrary contained in the Damage to Property (Compensation) Acts, 1923 to 1933, the Minister for Finance may, if he so thinks proper, pay in money out of moneys provided by the Oireachtas any compensation or other sum which he is required or authorised by the said Acts to pay by the issue of securities created under section 13 of the Damage to Property (Compensation) Act, 1923 (No. 15 of 1923), or under that section as applied by a subsequent enactment. Transfer of money from the Road Fund to the Exchequer. 18. —With a view to providing moneys to meet charges which will fall upon the Central Fund in relation to schemes for the provision of employment and the relief of distress, 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, 1938, and in such manner as the Minister for Finance shall direct. Management of government stocks by certain banks. 19. —Until the Oireachtas otherwise provides, the several statutes and statutory orders and regulations relating to the management by the Bank of Ireland of the public stocks, funds, and securities of the late United Kingdom of Great Britain and Ireland which were in force immediately before the establishment of Saorstát Eireann shall apply and be deemed always to have applied, with the necessary modifications, to the management by the Bank of Ireland and the National City Bank, Limited, respectively of public stocks, funds and securities (other than Land Bonds) of the Government of Saorstát Eireann. Declaration to be made before receipt of certain sums under Appropriation Acts. 20. —(1) In this section the expression “future Appropriation Act” means an Act passed at any time after the passing of this Act which appropriates supplies granted in a particular session of the Oireachtas. (2) No person shall receive any part of a grant made in pursuance of a future Appropriation Act for non-effective services until he has subscribed such declaration as may from time to time be prescribed by a warrant of the Minister for Finance before one of the persons prescribed by such warrant. (3) Whenever any such payment as is mentioned in the next preceding sub-section of this section is made at more frequent intervals than once in a quarter, the Minister for Finance may, notwithstanding anything contained in the said sub-section, dispense with the production of more than one such declaration as is mentioned in the said sub-section in respect of each quarter. (4) Every person who makes a declaration for the purpose of this section which is to his knowledge untrue in any material particular shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding thirty pounds. Care and management of taxes and duties. 21. —All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners. Short title, construction, and commencement. 22. —(1) This Act may be cited as the Finance Act, 1937. (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, 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, 1937.