No. 6/1943:

LOCAL GOVERNMENT (REMISSION OF RATES) ACT, 1943

ARRANGEMENT OF SECTIONS

1 The Principal Act.

2 Amendment of sub-section (1) of section 1 of the Principal Act.

3 Short title and collective citation.

AN ACT TO AMEND AND EXTEND, WITH RETROSPECTIVE EFFECT, THE LOCAL GOVERNMENT (REMISSION OF RATES) ACT, 1940 .

[6th April, 1943.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

1.—In this Act, the expression "the Principal Act" means the Local Government (Remission of Rates) Act, 1940 (No. 8 of 1940).

2.—(1) Sub-section (1) of section 1 of the Principal Act is hereby amended—

( a ) by the deletion in the definition of the expression "the prescribed period" of the date "the 30th day of September, 1942" and the substitution in lieu thereof of the date "the 31st day of March, 1945", and

( b ) by the deletion in the definition of the word "residence" of paragraphs (a) to (d) and the substitution in lieu thereof of the following paragraphs:—

"( a ) any cottage erected before or after the passing of this Act under the Labourers Acts, 1883 to 1937;

( b ) any house erected before or after the passing of this Act under the Housing of the Working Classes Acts, 1890 to 1931, as amended by the Housing (Financial and Miscellaneous Provisions) Act, 1932 (No. 19 of 1932);

( c ) any house in respect of which a grant was made before the passing of this Act under the Housing Acts, 1924 to 1925;

( d ) any house in respect of which a grant was made before the passing of this Act under the Housing Acts, 1925 to 1931;

( e ) any house in respect of which a grant was made before the passing of this Act or is made after the passing of this Act under the Housing (Financial and Miscellaneous Provisions) Acts, 1932 to 1942; or

( f ) any house in relation to which any relief in respect of rates was given before the passing of this Act or is given after the passing of this Act by the Housing (Gaeltacht) Acts, 1929 to 1939;".

(2) Sub-section (1) of this section shall be deemed to have come into operation upon the coming into operation of the Principal Act, but this provision shall not be construed as rendering unlawful, or as shortening the period of enjoyment of, any relief from rates granted under the Principal Act before the passing of this Act.

3.—(1) This Act may be cited as the Local Government (Remission of Rates) Act, 1943 .

(2) The Principal Act and this Act may be cited together as the Local Government (Remission of Rates) Acts, 1940 and 1943.