5 10 15 20 (ii) the rate ascertained by dividing the amount of A.D. 1928. (e) relief under this Article from British income tax allow- (f) relief under this Article from Irish Free State tax allow- (2) Relief from double taxation to super-tax for the year 1928-29 in the case of any person who is resident both in Great 25 Britain or Northern Ireland and in the Irish Free State shall be allowed, in accordance with and under the provisions of Section 27 of the Finance Act, 1920, so far as applicable, from British super-tax for that year and Irish Free State super-tax for that year respectively at one half of the lower of the two 30 following rates: 35 40 (a) that person's rate of British super-tax for the year (b) that person's rate of Irish Free State super-tax for the (3) For the purposes of this Article references to Section 27 of the Finance Act, 1920, shall in relation to British taxation be construed as references to that section subject to the amendments thereof effected by the British Finance Act, 1927, other than the 45 amendment of the said section numbered (iv) in Part II of the Fifth Schedule to the said Act of 1927. 4TH SCH. cont. A.D. 1928. 4TH SCH. -cont. 3. This Agreement shall be subject to confirmation by the British Parliament and by the Oireachtas of the Irish Free State and shall have effect only if and so long as legislation confirming the Agreement is in force both in Great Britain and Northern Ireland and in the Irish Free State. Dated this 25th day of April, nineteen hundred and twenty-eight. EARNÁN DE BLAGHD, Minister for Finance, Saorstat Eireann. 5 BILL [AS AMENDED IN COMMITTEE To grant certain duties of Customs and Inland Ordered to be brought in by The Chairman of Ways and Means, Ordered, by The House of Commons, to be Printed, 23 July 1928. To be purchased directly from H.M. STATIONERY OFFICE at the following addresses: 120, George Street, Edinburgh; York Street, Manchester; A BILL ΤΟ Amend section twelve of the Firearms Act, 1920, A.D. 1928. with respect to the definition of firearm. E it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, 5 as follows: arm" to 1. The definition of "firearm" contained in section Amendment twelve of the Firearms Act, 1920, shall be extended to of definition of "fireinclude any weapon capable of being converted into a lethal firearm or other weapon of any description from which the 10 which any shot, bullet, or other missile can be discharged, Firearms or any part thereof, and also any smooth-bore weapon of Act, 1920, which the length of barrel, not including any revolving, applies. detachable, or magazine breech, does not exceed nine inches, anything in the proviso in the said section not15 withstanding, and the Firearms Act, 1920, shall apply accordingly. 2. This Act may be cited as the Firearms Act, 1928, Short title. and the Firearms Act, 1920, and this Act may be cited together as the Firearms Acts, 1920 to 1928. |