5

10

15

20

(ii) the rate ascertained by dividing the amount of A.D. 1928.
the Irish Free State sur-tax payable by that person
for that year by the amount of his total income for
that year;

(e) relief under this Article from British income tax allow-
able to any person for any year shall be given as to
such an amount as would be due if his income for the
year were chargeable to British income tax at the
standard rate only and to Irish Free State income tax
only by repayment of or set off against the tax at the
standard rate payable by him for that year, and as to
any balance by repayment of or set off against any
British sur-tax payable by him for that year;

(f) relief under this Article from Irish Free State tax allow-
able to any person for any year shall be given as to
such an amount as would be due if his income for the
year were chargeable to British income tax at the
standard rate only and to Irish Free State income tax
only by repayment of or set off against the income tax
payable by him for that year, and as to any balance by
repayment of or set off against any Irish Free State
sur-tax payable by him for that year.

(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
1928-29 ascertained by dividing the amount of the
super-tax payable by him for that year by the amount
of his total income from all sources for that year as
estimated for super-tax purposes,

(b) that person's rate of Irish Free State super-tax for the
year 1928-29 ascertained by dividing the amount of the
super-tax payable by him for that year by the amount
of his total income from all sources for that year as
estimated for super-tax purposes.

(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
AND ON REPORT]

To grant certain duties of Customs and Inland
Revenue (including Excise), to alter other
duties, and to amend the law relating to
Customs and Inland Revenue (including
Excise) and the National Debt, and to make
further provision in connection with finance.

Ordered to be brought in by

The Chairman of Ways and Means,
Mr. Chancellor of the Exchequer and
Mr. Arthur Michael Samuel.

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:
Adastral House, Kingsway, London, W.C.2;

120, George Street, Edinburgh; York Street, Manchester;
1, St. Andrew's Crescent Cardiff; 15, Donegall Square West, Belfast;
or through any Bookseller.

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.