5

A.D. 1926.

mines, notwithstanding anything in the memorandum or to establish articles of association of the company, to establish and profit carry out a scheme for securing to persons employed by sharing company a share in the profits of the company.

the

schemes.

17. (1) This Act may be cited as the Mining Short title Industry Act, 1926.

(2) This Act shall not extend to Northern Ireland.

and extent.

A.D. 1926.

SCHEDULE.

PROVISIONS OF THE FINANCE (1909-10) ACT, 1910

APPLIED.

20.-(3) Every proprietor of any coal and every person to whom any rent is paid in respect of any right to work coal 5 or of any mineral wayleave in connection with coal shall, upon notice being given to him by the Commissioners of Inland Revenue requiring him to give particulars as to the amount received by him in respect of the right or wayleave, as the case may be, and where the proprietor is working the coal, particulars 10 as to the coal worked, make a return in the form required by the notice, and within the time, not being less than thirty days, specified in the notice, and in default shall be liable to a penalty not exceeding fifty pounds to be recovered in the High Court.

(4) Royalties welfare levy shall be assessed by the Com- 15 missioners of Inland Revenue and shall be payable at any time after the first day of January in the year for which the levy is charged, and any such levy for the time being unpaid shall be recoverable as a debt due to His Majesty from the proprietor of the coal where the proprietor is working the coal, and in any other 20 case from the immediate lessor of the working lessee. As between the immediate lessor and the working lessee, the levy shall be borne by the immediate lessor, notwithstanding any contract to the contrary, whether made before or after the passing of this Act.

21. (1) Any immediate lessor who under this Act pays any 25 royalties welfare levy, and is himself a lessee of the right to work the coal or of the wayleave in respect of which the levy is paid, shall be entitled to deduct from the rent paid by him in respect of the right to work the coal or the wayleave, as the case may be, to his lessor a sum equal to the royalties welfare levy on a rental 30 value of the same amount as the rent payable; and any person from whose rent any such deduction is made may make a similar deduction from any rent paid by him in respect of the right to work the coal or in respect of the wayleave, as the case may be.

(2) Any person in receipt of rent from which a deduction 35 may be made under this paragraph shall allow the deduction, and the person making the deduction shall be discharged from the payment of an amount of rent equal to the amount deducted, and any contract for the payment of rent without allowing such a deduction shall be void.

(3) If any person refuses to allow a deduction which he is re- A.D. 1926. quired to allow under this section, he shall be liable to a penalty not exceeding fifty pounds to be recovered in the High Court.

(4) Where in any special case royalties welfare levy has 5 been charged on a rental value based on a rent which has been substituted under the provisions for determining rental value applied by this Act for the rent actually payable by the working lessee, the Commissioners of Inland Revenue shall, on the application of any lessor from whose rent a deduction may be 10 made in respect of royalties welfare levy, make a corresponding substitution or reduction as regards that rent, if they consider that the grounds for the substitution are applicable in the case of the rent with respect to which the application is made.

[AS AMENDED BY STANDING COMMITTEE D.]

ARRANGEMENT OF CLAUSES.

PART I.

PROVISIONS FOR FACILITATING THE RE-ORGANISATION OF THE COAL MINING INDUSTRY.

Clause.

1. Power to prepare amalgamation and absorption schemes.

2. Contents of total amalgamation schemes.

3. Contents of total absorption schemes.

4. Contents of partial amalgamation and absorption schemes.

5. Supplementary provisions as to schemes.

6. Reference of schemes to the Railway and Canal Commission.

7. Power of Railway and Canal Commission to confirm schemes.

8. Representation before Commission of persons employed.

9.

Power to include in schemes provisions as to working facilities.

10. Withdrawal of schemes.

11.

Application to undertakings owned by firms and individuals.

12. Powers of the Board of Trade.

PART II.

WORKING FACILITIES.

13. Amendment of 13 & 14 Geo. 5. c. 20, Part 1.

15. Increase in number of welfare committee.

16. Application of royalties welfare levy.

17. Provision of washing and drying accommodation.