No. 10/1946:

TURF DEVELOPMENT ACT, 1946

ARRANGEMENT OF SECTIONS

PART I PRELIMINARY AND GENERAL

1 Short title.

2 Definitions.

3 Establishment date.

4 Regulations.

5 Repeal of sections, 21 and 22 of the Turf (Use and Development) Act, 1936.

6 Expenses of the Minister.

PART II BORD NA MÓNA

7 Establishment of the Board.

8 Constitution of the Board.

9 Provisions in relation to appointment, terms of office, service and remuneration of members of the Board.

10 Removal from office of members of the Board.

11 Resignation and disqualification of members of the Board.

12 Disclosure by members of the Board of interest in proposed contract.

13 Seal of the Board.

14 Meetings and procedure of the Board.

15 Officers and servants of the Board.

16 Exercise of functions of the Board through managing director or its officers or servants.

PART III DUTIES AND POWERS OF THE BOARD

CHAPTER I Duties of the Board

17 General duties of the Board.

18 Reports and information by the Board.

CHAPTER II Miscellaneous Powers of the Board

19 Experimental and research work by the Board in relation to turf and turf products.

20 Certain general powers of the Board.

21 Employment of contractors.

22 Interference with public roads, railways and water-ways.

23 Duties of the Board in regard to public roads and bridges.

24 General power of entry on land by the Board.

25 Right of the Board to information from rate books.

26 Protection of postal and telegraphic services.

27 Protection of fisheries.

28 Disposal of surplus land.

CHAPTER III Acquisition of Land, Etc

29 Acquisition of land, etc, by the Board.

30 Entry on land, etc, before conveyance.

31 Deposit of maps, plans, etc.

32 Assessment of price or of compensation.

33 Time for claims for price or compensation.

34 Execution of works in lieu of compensation.

35 Acquisition of land in lieu of payment of compensation.

36 Powers and duties where acquired land is subject to a land purchase annuity, etc.

37 Power of Board to purchase land from the Irish Land Commission.

CHAPTER IV Transport Works

38 Definitions for purposes of Chapter IV of Part III.

39 Applications for transport works order.

40 Deposit of draft order, plan and book of reference and notice of application.

41 Fees on applications.

42 Local inquiries into applications for transport works order.

43 Grant of transport works order.

44 Provisions in relation to transport works order.

45 Regulations in relation to maintenance and operation of transport works.

46 Regulations in relation to use of electrical power.

47 Construction transport work by Electricity Supply Board as contractors for the Board.

48 Amendment of transport works order.

49 Effect of orders under Chapter IV of Part III.

50 Expenses of Minister in exercise of powers under a transport works order.

51 Provisions in relation to certain orders made under the Emergency Powers (No. 92) Order, 1941.

PART IV FINANCIAL PROVISIONS

52 Grant to the Board in respect of expenses of experimental and research work.

53 Advances to the Board out of the Central Fund.

54 Provision of money for advances to the Board out of Central Fund.

55 Payment of interest on repayable advances.

56 Repayment of repayable advances.

57 Waiver of interest on certain advances to the Board.

58 Power of the Board to borrow temporarily.

59 Accounts and Audits.

PART V DISSOLUTION OF THE TURF DEVELOPMENT BOARD, LIMITED

60 Dissolution of the dissolved company.

61 Payments to holders of shares of the dissolved company.

62 Transfer of property of the dissolved company to the Board.

63 Transfer of liabilities of the dissolved company.

64 Release of the Board from certain State debts.

65 Preservation of continuing contracts of the dissolved company.

66 Continuance of pending legal proceedings.

67 Preservation of contracts of service.

68 Exemption from stamp duties.

PART VI MISCELLANEOUS PROVISIONS

69 Restriction on compulsory acquisition of land held by the Board.

70 Adaptation of references to the dissolved company in the Turf (Use and Development) Act, 1936.

71 Suspension of operation of subsection (1) of section 9 of the Road Transport Act, 1933 in relation to the carriage of turf by road.

SCHEDULE

AN ACT TO MAKE BETTER PROVISION FOR THE DEVELOPMENT IN THE NATIONAL INTEREST, OF THE PRODUCTION, DISTRIBUTION AND SUPPLY OF TURF IN THE STATE, AND FOR THIS PURPOSE TO ESTABLISH A BOARD TO BE CALLED BORD NA MÓNA, TO DEFINE ITS POWERS AND DUTIES, TO DISSOLVE THE TURF DEVELOPMENT BOARD, LIMITED AND TO TRANSFER ITS PROPERTY AND LIABILITIES TO BORD NA MÓNA, AND TO PROVIDE FOR CERTAIN OTHER MATTERS CONNECTED WITH THE MATTERS AFORESAID.

[1st June, 1946.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

PART I PRELIMINARY AND GENERAL

1.—This Act may be cited as the Turf Development Act, 1946 .

2.—In this Act—

the expression "the Board" means Bord na Móna established by this Act;

the expression "the dissolved company" means the company known as the Turf Development Board, Limited, dissolved by this Act;

the expression "the establishment date" means the date appointed to be the establishment date for the purposes of this Act by order of the Minister made under section 3 of this Act;

the word "functions", in relation to the Board, means the duties and powers imposed or conferred on the Board by this Act;

the expression "local authority" means any authority being—

( a ) the council of a county, or

( b ) the corporation of a county or other borough, or

( c ) the council of an urban district;

the expression "the Minister" means the Minister for Industry and Commerce;

the word "prescribed" means prescribed by regulations made by the Minister under this Act;

the expression "turf products" includes turf by-products and the products and by-products of bogs.

3.—The Minister may by order appoint a day to be the establishment date for the purposes of this Act.

4.—The Minister may make regulations in relation to any matter or thing referred to in this Act as prescribed.

5.— Sections 21 and 22 of the Turf (Use and Development) Act, 1936 (No. 23 of 1936), are hereby repealed as on and from the establishment date.

6.—The expenses incurred by the Minister in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of the moneys provided by the Oireachtas.

PART II BORD NA MÓNA

7.—(1) There shall, by virtue of this section, be established on the establishment date a board to be styled and known as Bord na Móna.

(2) The Board shall be a body corporate with perpetual succession and an official seal (which shall be judicially noticed) and power to sue and be sued in its corporate name and to hold land.

8.—(1) The Board shall consist of a chairman and a managing director, and such number (not being more than five) of other members as the Government shall from time to time determine.

(2) The Chairman of the Board shall be that member of the Board who, at the time of his appointment to be a member of the Board or subsequently, is appointed by the Government to be such chairman.

(3) The managing director of the Board shall be that member of the Board who, at the time of his appointment to be a member of the Board or subsequently, is appointed by the Government to be such managing director.

9.—(1) The members of the Board shall be appointed by the Government from time to time as occasion requires.

(2) ( a ) Every person appointed to be a member of the Board shall, unless he sooner dies, is removed from office, resigns or becomes disqualified, hold office for such period (not exceeding five years) as shall be fixed by the Government when appointing him,

( b ) A member of the Board whose term of office expires by effluxion of time shall be eligible for re-appointment.

(3) Each member of the Board shall hold office on such terms (other than the payment of remuneration and allowances for expenses) as shall be fixed by the Government at the time of his appointment.

(4) Every member of the Board shall be paid out of funds at the disposal of the Board such remuneration and such allowances for expenses as shall be determined by the Minister with the consent of the Minister for Finance.

10.—(1) If at any time it appears to the Government that the removal from office of all or any of the members of the Board is necessary in the interests of the effective and economical performance of the functions of the Board, the Government may remove from office all or so many of the members of the Board as the Government considers necessary in the interests aforesaid.

(2) The Government may at any time remove from office any member of the Board who has become incapable through ill-health of performing efficiently his duties as such member or who has (otherwise than for a reason considered by the Government to be sufficient) been absent from all meetings of the Board during a period of six consecutive months.

(3) If and whenever the Government removes from office under this section any member of the Board, the Government shall lay before each House of the Oireachtas a statement in writing of the fact of the removal from office of such member and of the reasons for such removal.

11.—(1) A member of the Board may at any time resign his office as such member by letter addressed and sent to the Government.

(2) If and whenever a member of the Board is adjudged bankrupt, or makes a composition or arrangement with his creditors, or as sentenced by a court of competent jurisdiction to suffer imprisonment or penal servitude, or ceases to be ordinarily resident in the national territory, he shall be disqualified from holding and shall cease to hold office as a member of the Board.

12.—(1) A member of the Board who has—

( a ) any interest in any company or concern with which the Board proposes to make any contract, or

( b ) any interest in any contract which the Board proposes to make,

shall disclose to the Board the fact of such interest and the nature thereof, and shall take no part in any deliberation or decision of the Board relating to such contract, and such disclosure shall be recorded in the minutes of the Board.

13.—(1) The Board shall provide and have a common seal, and such seal shall be authenticated by the signature of the Chairman of the Board or some other member thereof authorised by the Board to act in that behalf and the signature of an officer of the Board duly authorised by the Board to act in that behalf.

(2) All courts of justice shall take judicial notice of the seal of the Board, and every document purporting to be an order or other instrument made by the Board and to be sealed with the seal of the Board authenticated in accordance with this section shall be received in evidence and be deemed to be such order or instrument without further proof unless the contrary is shown.

14.—(1) The Board shall hold such and so many meetings as may be necessary for the due fulfilment of its functions.

(2) The procedure of the Board at its meetings and otherwise shall be conducted in accordance with the provisions of rules in that behalf made by the Board under this Act.

(3) The quorum for a meeting of the Board shall be such number (not less than three) as the Board may from time to time determine.

(4) The Board may act notwithstanding a vacancy in its membership,

15.—(1) The Board shall appoint such and so many officers and servants as the Board from time to time think proper.

(2) The Board may at any time remove any officer or servant of the Board from being such officer or servant.

(3) There shall be paid by the Board to its officers and servants out of funds at its disposal such remuneration and allowances as the Board shall determine.

(4) The Board may, if it thinks fit, for the purposes of an appointment under subsection (1) of this section request the Local Appointments Commissioners to recommend to it a person for that appointment, and the said Commissioners on receiving that request shall select and recommend to the Board one person for that appointment, and the Board on receiving from the said Commissioners such recommendation shall appoint to such situation the person so recommended.

(5) The Board shall pay to the Local Appointments Commissioners out of funds at its disposal such expenses in respect of the selection and recommendation by the said Commissioners of persons under subsection (4) of this section, as shall be fixed by agreement between the Board and the said Commissioners with the consent of the Minister for Finance or, in default of agreement, by the said Minister.

16.—The Board may exercise and perform any of its functions through or by the managing director or through or by any of its officers or servants authorised by the Board in that behalf.

PART III DUTIES AND POWERS OF THE BOARD

CHAPTER I Duties of the Board

17.—(1) It shall be the duty of the Board—

( a ) to produce and market turf and turf products, and

( b ) to foster the production and use of turf and turf products, and

( c ) to acquire bogs and other lands, and

( d ) to manage, develop and work bogs and other lands vested in the Board, and

( e ) generally to do all such other things as arise out of, or are consequential upon, the duties mentioned in the preceding paragraphs of this section.

(2) In case the Board in the performance of the duties referred to in paragraph (d) of subsection (1) of this section, interferes, without complying with the provisions of section 31 of this Act, with any land or any easement, wayleave, waterright or other right existing over or in respect of any land or water, the person having estates or interests therein, or the owner thereof, may maintain an action for damages against the Board as if the Board were not acting pursuant to a statute.

18.—(1) The Board shall in each year, at such date and in such form as the Minister may direct, make to the Minister a report of its proceedings under this Act during the preceding year.

(2) The Board shall furnish to the Minister at such times and in such form and manner as the Minister may direct such information, with regard to the exercise and performance of its functions, as the Minister may require.

(3) The Minister shall lay before each House of the Oireachtas a copy of every report made to him by the Board under this section together with a copy of the last capital account, revenue account, profit and loss account, and balance sheet of the Board and a copy of the auditors' report on such accounts and balance sheet and shall with every such report by the Board lay before each House of the Oireachtas copies of such information, returns and accounts furnished to him under this Act as may be necessary for the proper understanding of such report.

CHAPTER II Miscellaneous Powers of the Board

19.—The Board may, for the purpose of improving the production of turf and turf products and of extending the use of turf and turf products, conduct such experiments and researches as it thinks fit, and may disseminate in such manner as it thinks fit any information obtained as the result of such experiments and researches.

20.—(1) In the performance and exercise of its functions, the Board may do all or any of the following:—

( a ) manufacture any plant, machine, apparatus or appliance,

( b ) erect buildings,

( c ) undertake hire-purchase schemes,

( d ) enter into contracts,

( e ) establish and operate shops and showrooms,

( f ) promote or aid in the promotion of displays, exhibitions and demonstrations.

(2) The Board shall not manufacture for sale any plant, machine, apparatus or appliance except with the consent of the Minister.

21.—(1) Whenever the Board are authorised by this Act to execute any engineering, building, or other work whatsoever, the Board may, in lieu of executing such work themselves by their own officers and servants, contract with any person (in this Act referred to as a contractor) for the execution of the whole or any part of such work by such person and may for that purpose enter into such contracts and agreements as may be requisite.

(2) Whenever the Board contract under this section with any person for the execution by him of any work, the Board may, by any contract or agreement with such person, delegate to him the right to execute such work under this Act, and thereupon such person shall have, concurrently with the Board, the right to do such work and to exercise such of the powers conferred on the Board by this Act as are necessary for the purpose of doing such work and are specified in that behalf in such contract or agreement.

(3) References in this Act to the doing of any work or thing by the Board shall be construed and have effect as including the doing of such work or thing, by a contractor employed and authorised in that behalf by the Board under this section.

22.—(1) Subject to subsections (2) and (3) of this section the Board, for the purpose of exercising or performing any of its functions, may construct such works (including works interfering with public roads, public bridges, railways and inland waterways and including bridges over inland waterways) as appear to the Board necessary for the exercise or performance of those functions.

(2) The Board shall not exercise any of its powers under this section except with the consent of the Minister.

(3) Where the Board intend to construct, in exercise of its powers under this section, any works interfering with a public road or bridge or a railway or an inland waterway or a bridge over an inland waterway, the Board shall, before commencing to construct such works, give at least one month's notice in writing of their intention to—

( a ) in case the proposed works will interfere with a public road or bridge, the local authority charged with the maintenance of the road or bridge, or

( b ) in case the proposed works will interfere with a railway, the company by whom the railway is operated, or

( c ) in case the proposed works will interfere with an inland waterway or a bridge over an inland waterway, the person by whom the inland waterway is operated.

(4) Where the Board, in exercise of its powers under this section, erect a bridge over an inland waterway, the property of a canal undertaker, within the meaning of Chapter VI of Part VI of the Transport Act, 1944 (No. 21 of 1944), the following provisions shall have effect:—

( a ) no compensation shall be payable under this Act or otherwise to such canal undertaker in respect of any loss suffered or likely to be suffered by the canal undertaker by reason of the fact that traffic which would otherwise be carried by the canal undertaker by means of the inland waterway is thereafter carried or is likely to be carried over the bridge;

( b ) if such bridge is a movable bridge, the Minister may make regulations in relation to its user and the Board shall comply with such regulations;

( c ) if it appears to the Minister that such inland waterway has sustained damage by reason of the existence or user of such bridge, the Minister shall require the Board to make good at their own cost such damage and the Board shall comply with such requisition.

23.—(1) Where the Board is empowered by this Act to close, divert, remove or otherwise interfere with a public road or bridge for the purpose of the execution of any work or otherwise under this Act, the following provisions shall have effect, that is to say:—

( a ) where the execution of such works involves the closing of such road or bridge to traffic, the Board (unless relieved therefrom under subsection (2) of this section) shall either, as they shall think proper, construct and (while such road or bridge is so closed to traffic) maintain a temporary road or bridge sufficient to carry traffic of such quantity and character as normally uses the said closed road or bridge, or appoint, with the consent of the Minister for Local Government and Public Health, an alternative route to be used while such road or bridge is so closed to traffic;

( b ) the Board (unless relieved therefrom under subsection (2) of this section) shall, at or before the completion of the execution of such works, do whichever of the following things they shall think proper, that is to say:—

(i) restore the said closed road or bridge, or

(ii) after consultation with the Minister for Local Government and Public Health, construct a new permanent road or bridge sufficient to carry the like amount (in quantity and character) of traffic as the said closed road or bridge was, before its closure, able to carry and not substantially less convenient in gradient and curve than the said closed road or bridge, or

(iii) with the consent of the Minister for Local Government and Public Health, so improve (by reconstruction, strengthening,, widening, or otherwise) an existing alternative road or bridge that it will be sufficient to carry the traffic which will be likely to use it and will not be substantially less convenient than the said closed road or bridge;

( c ) where the Board constructs a permanent new road and such road is, in the opinion of the Minister for Local Government and Public Health, substantially an improvement of a pre-existing road, such local authority or local authorities as the said Minister shall direct shall bear and pay to the Board such portion of the cost of the construction of such road and (in the case of two or more such authorities) in such proportions as the said Minister shall direct

( d ) where the construction of a new road by the Board involves the construction of an embankment or similar work or of a bridge and the Minister for Local Government and Public Health is of opinion that portion of the cost of the maintenance of such work or bridge (other than the road surface) should be borne by the Board, the Board shall bear and pay such portion of the said cost of maintenance as the said Minister shall direct;

( e ) where the Board constructs a permanent new bridge and such bridge confers substantially greater advantages on the public of any county or urban district than the original bridge, whether by affording an improved means of communication or otherwise, the Board shall certify the cost of such new bridge and the Minister for Local Government and Public Health shall certify what part of such cost, in his opinion, ought reasonably to be borne by the council of such county or urban district, and thereupon a sum equal to the part so certified of such cost shall be raised by such council as part of the expenses of road maintenance and shall be paid by such council to the Board;

( f ) if any doubt, dispute or question shall arise as to whether the Board, in the construction or maintenance of any temporary road or bridge or the construction of any permanent road or bridge or the restoration of an existing road or bridge or the improvement of an existing alternative road or bridge (as the case may be) pursuant to this section have complied with the relevant provisions of this section, or as to whether a permanent new bridge constructed by the Board confers substantially greater advantages on the public of any county or urban district than the original bridge, such doubt, dispute or question shall be decided by the Minister for Local Government and Public Health whose decision shall be final and conclusive.

(2) Where the Board is empowered by this Act to close, or remove permanently a public road or bridge for the purpose of the execution of any works or otherwise under this Act, and the Minister, after consultation with the Minister for Local Government and Public Health, is satisfied that, having regard to all the circumstances of the case, a new road or bridge (as the case may be) in lieu of the road or the bridge so closed, or removed is not required, the Minister may by order declare that subsection (1) of this section shall not apply or have effect in relation to such road or bridge (as the case may be), and upon such order being made the said subsection (1) shall not apply or have effect in relation to such road or bridge (as the case may be) and the Board shall be relieved from all obligations in relation to such road or bridge (as the case may be) which, but for such order, would be imposed on them by the said subsection (1).

(3) The Board may agree with the appropriate local authority for the doing by such local authority of anything which the Board is required or authorised by subsection (1) of this section to do and may further agree to make to such local authority payment for or towards the cost of the doing of such things by such local authority.

(4) When the Board has completed in pursuance of this section the restoration of a closed road or bridge or the construction of a new permanent road or bridge or the improvement of an existing, alternative road or bridge, the Board shall hand over to the appropriate local authority and such local authority shall accept the road or bridge so restored, constructed, or improved (as the case may be), and thereupon the Board shall be permanently relieved (save as is otherwise expressly provided by this section) from all liability or responsibility for the maintenance of such road or bridge (as the case may be).

24.—(1) The Board and their officers and servants and other persons authorised by the Board in this behalf shall be entitled to enter on any land for the purpose of doing thereon or on any other land all or any of the things which the Board is authorised by this Act to do or making any inquiry, investigation, or examination preliminary to the doing of any such thing.

(2) Any person who obstructs, prevents, or interferes, with the exercise by the Board or any officer or servant of the Board or any person authorised by the Board of any power conferred on them or him by subsection (1) of this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding ten pounds.

25.—Whenever the Board, for the purpose of the exercise or performance of its functions, requires information from a rate book or other similar document, the local authority having custody of such book or document shall, on the request of the Board—

( a ) permit any officer of the Board authorised in that behalf by the Board to inspect free of charge a copy of the whole or any part of such book or document, and

( b ) furnish to the Board, upon payment by the Board of such fee as shall be agreed upon by the Board and such local authority or, in default of such agreement, shall be fixed by the Minister for Local Government and Public Health, a copy of such book or document or of any particular part thereof specified in that behalf by the Board.

26.—Neither the Board nor any contractor executing any works under this Act shall by virtue of this Act acquire, enter on, remove, or otherwise interfere with any lands, premises, buildings, works, plant, materials, or other property of the Minister for Posts and Telegraphs or erect any works or do any other matter or thing which, in the opinion of the Minister for Posts and Telegraphs, would obstruct, delay, hinder, or otherwise injuriously affect the due execution of the public services of the Department of Posts and Telegraphs.

27.—In executing any works under this Act it shall not be obligatory on the Board or any contractor employed by the Board to comply with the Fisheries Acts, 1842 to 1944, but the Board shall take and make or, in the case of works executed by a contractor, procure that the contractor shall take and make such precautions and provisions as the Minister for Agriculture may consider adequate for the protection of, and avoidance of injury to, fisheries during or in consequence of the execution of the works, provided that the Minister shall, in consultation with the Board, satisfy himself that taking such precautions and making such provisions will not cause substantial detriment to the works or substantial hindrance to, or substantial increase to the cost of, the works.

28.—The Board may sell or lease any land vested in them which is no longer required for the purposes of its functions.

CHAPTER III Acquisition of Land, Etc

29.—(1) The Board, for the purpose of exercising or performing any of its functions may do all or any of the following things:—

( a ) acquire any land either permanently or temporarily and either by agreement or compulsorily;

( b ) acquire (either permanently or temporarily and either by agreement or compulsorily) any easement, wayleave, water right or other right whatsoever over or in respect of any land or water;

( c ) terminate, restrict, or otherwise interfere with (either permanently or temporarily and either by agreement or compulsorily) any easement, way-leave, water right, or other right whatsoever existing over or in respect of any land or water;

( d ) divert, close, remove or otherwise interfere with (either permanently or temporarily and either by agreement or compulsorily) any private road, way or bridge or any canal or other artificial waterway or any artificial watercourse;

( e ) interfere with any land either permanently or temporarily and either by agreement or compulsorily.

(2) Nothing in subsection (1) of this section shall be construed as affecting the operation of section 130 of the Transport Act, 1944 (No. 21 of 1944).

30.—(1) At any time before conveyance or ascertainment of price or compensation, the Board may, subject to the subsequent provisions of this section and for the purpose of exercising or performing any of its functions, do all or any of the following things:—

( a ) enter on and take possession of any land;

( b ) exercise any right which the Board is authorised by this Act to acquire;

( c ) terminate, restrict, or otherwise interfere with any easement or other property or right which the Board is authorised by this Act to terminate, restrict or otherwise interfere with;

( d ) divert, close, remove or otherwise interfere with any private road, way, or bridge or any canal or other artificial waterway or any artificial watercourse which the Board is authorised by this Act to divert, close, remove, or otherwise interfere with.

(2) Whenever the Board exercises any of the powers conferred on it by subsection (1) of this section, the Board shall be liable to pay to the occupier of the land or the owner of the easement, right, or other property entered upon or interfered with by the exercise of such power, interest on the amount of the price or compensation payable under this Act to such occupier or owner at the rate of three per cent. per annum from the date of such entry or interference until payment of such price or compensation.

(3) The Board shall not—

( a ) enter on or take possession of any land under this section without giving to the occupier of such land at least one month's or, in the case of an occupied dwellinghouse, three months' previous notice in writing of its intention so to do, or

( b ) exercise any easement or other right or interfere with any right or property under this section without giving to the owner of such easement, right, or property at least one month's previous notice in writing of their intention so to do.

(4) A notice under subsection (3) of this section may be served on any person by sending such notice by prepaid post in an envelope addressed to such person at his usual or last known address and shall be deemed to have been served on such person at the time at which such envelope would be delivered in the ordinary course of post.

(5) Where, for any reason, the envelope mentioned in subsection (4) of this section cannot be addressed in the manner provided by that subsection, that envelope may be addressed to the person for whom it is intended in either or both of the following ways:—

( a ) by the description "the owner" or "the occupier" (as the case may be) without stating his name,

( b ) at the land or the situation of the property to which the notice contained in the envelope relates.

31.—(1) Not later than one month before the Board enters on any land or premises or interferes with any property or right under this Chapter, the Board shall cause maps, plans, and books of reference in relation to such land, premises, property, or right (as the case may be) to be deposited in accordance with this section.

(2) The maps and plans required by this section to be deposited by the Board shall be sufficient in quantity and character to show on adequate scales the property, corporeal or incorporeal proposed to be acquired and every interference (so far as the same can be shown on a drawing) proposed to be made with any property, corporeal or incorporeal, or any public road or bridge.

(3) The books of reference required by this section to be deposited by the Board shall contain the names of the owners or reputed owners, lessees or reputed lessees, and occupiers of all land proposed to be acquired or otherwise affected under this Act and of all property, corporeal or incorporeal (including public roads and bridges), proposed to be in anyway interfered with under this Act.

(4) The maps, plans, and books of reference required by this section to be deposited by the Board shall be deposited at the head office of the Board in the City of Dublin and at such other places as shall be prescribed and shall remain so deposited for such period as may be prescribed and shall, while so deposited, be open to inspection by any person, free of charge, between the hours of ten o'clock in the morning and four o'clock in the afternoon on every day except Saturdays, Sundays, and bank holidays.

(5) As soon as may be after the deposit of any maps, plans, or books of reference in pursuance of this section, the Board shall give public notice of such deposit by advertisement published twice in each of two or more daily newspapers circulating in the City of Dublin and in such (if any) other newspapers as shall be prescribed.

(6) Every public notice given by the Board in pursuance of subsection (5) of this section shall state that the maps, plans, or books of reference to which such notice relates are open to public inspection in accordance with this section and shall state the times and places at which they are so open to inspection.

32.—(1) The amount of the price or compensation to be paid by the Board for any land acquired (whether permanently or temporarily) by the Board under this Chapter to the several persons entitled thereto or having estates or interests therein, or for or in respect of any easement, way-leave, water-right, or other right acquired (whether permanently or temporarily) by the Board under this Act to the owner thereof or to the several persons entitled to or having estates or interests in the land over or in respect of which such right is so acquired shall, in default of agreement, be fixed under and in accordance with the Acquisition of Land (Assessment of Compensation) Act, 1919.

(2) The amount of the compensation to be paid by the Board on account of the termination, restriction or other interference (whether permanent or temporary) by the Board under this Act of or with any easement, way-leave, water-right, or other right over or in respect of any land or water or the diversion, closing, removal or other interference (whether permanent or temporary) by the Board under this Act of or with any private road, way, or bridge, or any canal, or other artificial waterway or any artificial watercourse or the interference (whether permanent or temporary) with any land by the Board under this Act shall, in default of agreement, be fixed under and in accordance with the Acquisition of Land (Assessment of Compensation) Act, 1919, in like manner as if such compensation were the price of land compulsorily acquired.

(3) Where any price or compensation is being assessed in pursuance of this section in respect of any property, corporeal or incorporeal, which is occupied, used, or enjoyed with or forms part of any other property, regard shall be had to any benefit in the nature of drainage or improvement of water supply which may reasonably be expected to accrue to such other property by reason of any works executed or in the course of execution or about to be executed by the Board under this Act.

(4) Sections 69 to 83 of the Lands Clauses Consolidation Act, 1845 (as adapted or amended by or under any subsequent Act) shall apply to any price or compensation payable by the Board under this section and to the conveyance to the Board of property, corporeal or incorporeal, acquired by the Board under this Act, and for the purpose of such application the Board shall be deemed to be the promoters of the undertaking.

(5) No action shall lie at law or in equity against the Board or any contractor or any officer or servant of the Board or of any contractor for or on account of any act, matter, or thing in respect of which compensation is payable by virtue of this section.

33.—All claims for the price of or compensation in respect of any land, easement, right, or other property (whether corporeal or incorporeal) acquired or interfered with by the Board under this Chapter shall be made within one year after such land, easement, right, or property is first entered on, exercised, or interfered with by the Board under this Chapter.

34.—(1) Where a person is entitled, actually or prospectively, to compensation in respect of anything lawfully done or intended to be done by the Board under this Act, the Board may execute for the benefit of such person such works, in satisfaction or partial satisfaction of the claim of such person for compensation, as the Board shall think proper and such person shall agree to accept.

(2) The Board may attach to the execution of any works under this section such terms and conditions (including terms as to the ownership, possession, and control of such works) as shall be agreed upon by the Board and the person for whose benefit the works are so executed.

35.—Whenever the Board is of opinion that the payment of compensation for the interference by the Board with any land under this Chapter would be uneconomic or for any other reason inexpedient, the Board may acquire the land permanently under this Act either by agreement or compulsorily.

36.—Whenever the Board acquires permanently under this Chapter any land which is subject, either alone or in conjunction with other land, to a land purchase annuity, payment in lieu of rent, or other annual sum (not being merely rent under a contract of tenancy) payable to the Irish Land Commission or to the Commissioners of Public Works in Ireland, the Board shall, as from the date on which the Board enters on and takes possession of the land so acquired—

( a ) become and be liable for the payment to the Irish Land Commission or the said Commissioners (as the case may be) of such annual sum, or such portion thereof as shall be apportioned by the Irish Land Commission or the said Commissioners (as the case may be) on such land, as if such land had been transferred to the Board by the owner thereof on that date, and

( b ) be entitled, if the Board so thinks fit, to redeem such annual sum or such portion thereof as aforesaid, and

( c ) be obliged, if required by the Irish Land Commission or the said Commissioners (as the case may be) so to do, to redeem such annual sum or such portion thereof as aforesaid.

37.—(1) The Board may purchase from the Irish Land Commission any land, vested in the Irish Land Commission, which is required by the Board for the exercise or performance of all or any of its functions.

(2) The following provisions shall have effect in respect of every purchase of land under this section:—

( a ) such land shall be so purchased at such price and upon such other terms and conditions as shall be agreed upon by the Board and the Irish Land Commission, subject to the restriction that in assessing such price no regard shall be had to, nor any enhancement of price allowed for, any improvements executed on such land with moneys paid or advanced out of the Central Fund or out of moneys provided by the Oireachtas;

( b ) such land shall be conveyed to or vested in the Board by the Irish Land Commission;

( c ) the price to be paid by the Board to the Irish Land Commission shall be provided and paid by the Board;

( d ) the Board shall defray all the costs and expenses of the Board and the Irish Land Commission of or incidental to such purchase.

(3) In this section (except this subsection) the word "land" includes any easement, profit-a-prendre, or other right over or in relation to any land, and the power of purchase conferred by this section shall extend to the purchase of any such right whether in conjunction with or apart from the purchase of land.

CHAPTER IV Transport Works

38.—In this Chapter—

the expression "transport works" means any works being—

( a ) a railway, or

( b ) a tramway, or

( c ) an aerial ropeway, or

( d ) a pipe line, or

( e ) a belt conveyor;

the expression "transport works" order means an order made under section 43 of this Act.

39.—(1) The Board may apply to the Minister for a transport works order authorising the Board to construct, maintain and operate, for the purposes of its functions, transport works of a particular kind.

(2) Every application for a transport works order shall be accompanied by—

( a ) a draft of the proposed order,

( b ) a plan of the proposed transport works, and

( c ) a book of reference to such plan,

and such draft, plan and book of reference shall be in such form as the Minister may direct.

40.—(1) Whenever an application is made for a transport works order the Board shall, as soon as may be, do the following things, that is to say:—

( a ) deposit and keep deposited, at the place or each of the places appointed by the Minister, a copy of the draft order, the plan and the book of reference to such plan which accompanied the application;

( b ) publish, in such newspaper or newspapers as the Minister may direct, a notice of the making of such application and of the deposit of a copy of such draft order, plan and book of reference and of the place or places of such deposit;

( c ) send to such persons (if any) as the Minister may direct a copy of such draft order, plan and book of reference.

(2) Any person may inspect at all reasonable hours the copy of any draft order, plan or book of reference deposited under this section.

41.—(1) There shall be paid to the Minister on every application for a transport works order such fee (if any) as the Minister, with the consent of the Minister for Finance, may fix.

(2) The following provisions shall have effect in relation to all fees payable under this section, that is to say:—

( a ) such fees shall be collected in money and taken in such manner as the Minister for Finance may from time to time direct, and shall be paid into or disposed of f or the benefit of the Exchequer in accordance with the directions of the Minister for Finance;

( b ) the Public Offices Fees Act, 1879, shall not apply in respect of such fees.

42.—(1) ( a ) Where an application is made to the Minister for a transport works order, the Minister may, if he thinks fit, direct a public inquiry to be held into such application in the locality in which it is proposed to construct the transport works the subject of the application.

( b ) Where the Minister directs a public inquiry to be held into an application for a transport works order, he shall appoint an officer of the Minister to hold such inquiry, and the Board, every owner, lessee and occupier of the land on or over which it is proposed to construct the transport works the subject of the application, every local authority within whose area such works are intended to pass, and every other person who, in the opinion of such officer, is substantially interested in the subject matter of such inquiry shall be entitled to appear and be heard at such inquiry.

(2) Evidence given before an officer of the Minister appointed to hold an inquiry under this section shall, if such officer so requires, be given on oath (which such officer is hereby empowered to administer) and any person who gives false evidence before any such officer shall be guilty of perjury and punishable accordingly.

43.—Where the Minister, after consideration of an application for a transport works order and, in case an inquiry was held, under section 42 of this Act, into the application, the report of the officer who held it and after consultation with the Minister for Local Government and Public Health, is of opinion that the application should be granted, he shall make an order authorising the Board to construct, maintain and operate the transport works specified in the order in such manner, subject to such restrictions and provisions and on such terms and conditions as the Minister thinks proper and specifies in the order.

44.—The following provisions shall have effect in relation to a transport works order, that is to say:—

( a ) such order shall contain such provisions as the Minister thinks necessary or expedient for the purpose of such order;

( b ) without prejudice to the generality of paragraph ( a ) of this subsection—

(i) such order may contain provisions authorising the Board to acquire compulsorily any land the acquisition of which is, in the opinion of the Minister, necessary for giving effect to such order,

(ii) such order may grant to the Board any rights in or over land or water, or in or over any public road the grant of which is, in the opinion of the Minister, necessary for giving effect to such order,

(iii) such order shall, in respect of any land so acquired or any right over land or water so granted, provide for the payment of compensation by the Board to the several persons having estates or interests in such land or water, and shall provide that any question or disputed compensation shall be determined under and in accordance with the Acquisition of Land (Assessment of Compensation) Act, 1919,

(iv) such order may incorporate all or any of the provisions of the Lands Clauses Acts, with such modifications and adaptations as the Minister thinks proper,

(v) such order shall specify the manner in which the transport works to which such order relates are to be constructed,

(vi) such order may fix the period within which the construction of such transport works is to be completed,

(vii) such order may contain provisions as to the manner in which such transport works are to be operated and maintained

(viii) such order shall contain provisions limiting the use of such transport works to purposes relating to the functions of the Board and to such other purposes (if any) as may be specified in such order,

(ix) such order shall contain all such provisions as the Minister thinks proper for the protection of the public generally and any persons affected by such order,

(x) such order may provide that where the Board acts in contravention (whether by commission or omission) of any specified provision of such order, the Board shall be guilty of an offence under such order and shall be liable on summary conviction thereof to such fine (not exceeding one hundred pounds) as may be specified in such order in respect of such offence and, in the case of a continuing offence, such further fine (not exceeding, twenty pounds) as may be specified in such order in respect of such offence for each day during which such offence is continued after conviction thereof,

(xi) such order may incorporate any provisions (including penal provisions) contained in any enactment relating to railways, with such adaptations and modifications as the Minister thinks proper,

(xii) such order may, in relation to the exercise of the powers of acquiring land compulsorily, contain provisions to the like effect as those contained in sections 30 and 36 of this Act,

(xiii) such order may provide for the determination by arbitration of any specified questions arising thereunder,

(xiv) such order may contain such provision ancillary or incidental to any of the matters aforesaid as the Minister considers necessary and proper.

45.—Where the Minister has made a transport works order authorising the Board to construct, maintain and operate transport works of a particular kind, the following provisions shall have effect, that is to say:—

( a ) the Minister may make regulations (not inconsistent with such order) in relation to the manner in which such transport works are to be maintained and operated by the Board and by any other person operating such works on behalf of the Board;

( b ) if the Board or such other person acts in contravention (by omission or commission) of such regulations, the Board shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding ten pounds and, in the case of a continuing offence, a further fine not exceeding five pounds for each day during which the offence is continued after conviction thereof.

46.—Where the Minister has made a transport works order authorising the Board to construct, maintain and operate transport works of a particular kind and has by such order authorised such transport works to be operated by electrical power, the following provisions shall have effect, that is to say:—

( a ) the Minister may, after consultation with the Electricity Supply Board, make such regulations as he may think fit for securing that the electrical power shall be used by the Board and by any other person operating such works on behalf of the Board with all reasonable and proper precautions against danger to the public or damage to the property of any person;

( b ) in making such regulations the Minister shall have regard to the expense occasioned thereby to the Board and to the effect thereof on the financial prospects of the Board;

( c ) if the Board or any other person operating such transport works on behalf of the Board uses such electrical power in contravention of such regulations, the Board shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding ten pounds and, in the case of a continuing offence, a further fine of five pounds for each day during which the offence is continued after conviction thereof;

( d ) if in the opinion of the Minister the Board or any person operating such transport works on behalf of the Board has used such electrical power in contravention of such regulations, whether the Board has or has not been convicted of an offence, or the Minister is satisfied that the use of such power is a danger to the public, he may by order require the Board to cease to exercise the powers conferred by such transport works order with respect to the use of electrical power and thereupon the Board shall cease to exercise such powers except with the consent of the Minister and subject to such terms and conditions as he thinks fit.

47.—Where the Board is authorised by a transport works order to construct transport works, the Electricity Supply Board may, as contractors for the Board, construct the said transport works.

48.—The Minister may from time to time amend a transport works order.

49.—Every order made by the Minister under this Chapter shall have the force of law.

50.—The expenses incurred by the Minister in the exercise of his powers and functions under a transport works order shall, to such extent as may be determined by the Minister for Finance, be paid to the Minister by the Board.

51.—(1) This section applies to the following orders (which were made by the Minister under the Emergency Powers (No. 92 Order, 1941 (Transport Works) (S. R. & O., No. 293 of 1941)) namely—

( a ) the Emergency Powers (No. 92) Order, 1941 (Transport Works) (No. 1) Order, 1941 (S. R. & O., No. 410 of 1941),

( b ) the Emergency Powers (No. 92) Order, 1941 (Transport Works) (No. 2) Order, 1941 (S. R. & O., No. 494 of 1941),

(2) The Orders to which this section applies are hereby confirmed and shall continue in force on and after the expiration of the Emergency Powers Act, 1939 (No. 28 of 1939).

(3) On and after the establishment date—

( a ) the references to the dissolved company, in the Orders to which this section applies, shall be construed as references to the Board,

( b ) sections 45, 46 and 47 of this Act shall apply in respect of any transport works constructed under either of the Orders to which this section applies as if those Orders had been made under section 43 of this Act, and

( c ) sections 48 and 49 of this Act shall apply in respect of the Orders to which this section applies as if they had been made under section 43 of this Act.

PART IV FINANCIAL PROVISIONS

52.—(1) In the financial year current at the establishment date and in each of the nine subsequent financial years, the Minister may, out of moneys provided by the Oireachtas, pay, subject to the limitation imposed by subsection (2) of this section to the Board a grant, towards the expenses incurred by the Board under section 19 (which relates to experimental and research work by the Board in relation to turf and turf products) of this Act, of such amount as the Minister, with the consent of the Minister for Finance, may fix.

(2) The total amount of grants to be made under this section shall not exceed the sum of one hundred and twenty thousand pounds.

(3) Any grants made under this section shall be applied by the Board solely towards defraying expenses incurred by the Board under section 19 of this Act.

53.—(1) For the purpose of enabling the Board to exercise or perform its functions, the Minister for Finance may, on the recommendation of the Minister, advance from time to time to the Board, out of the Central Fund or the growing produce thereof, such sums (not exceeding in the aggregate three million seven hundred and fifty thousand pounds) as the Board may from time to time request.

(2) The sums advanced under this section shall be expended by the Board solely for the purpose of the functions of the Board.

(3) The sums advanced under this section shall be repayable with interest in accordance with the subsequent provisions of this Act.

54.—(1) The Minister for Finance may, for the purpose of providing for the advance of sums out of the Central Fund under section 53 of this Act borrow on the security of the Central Fund or the growing produce thereof such sums as shall be required for that purpose, and the said Minister may, for the purposes of such borrowing, create and issue securities bearing such rate of interest and subject to such conditions as to repayment, redemption, or otherwise as he thinks fit, and shall pay all moneys so borrowed into the Exchequer.

(2) The principal of and interest on all securities issued under this section shall be charged on and payable gut of the Central Fund or the growing produce thereof.

55.—(1) Subject to section 57 of this Act, the Board shall pay to the Minister for Finance on every sum advanced to the Board out of the Central Fund under section 53 of this Act and which is repayable interest from the date of the advance of such sum until the same is repaid at such rate as shall from time to time be appointed, by the Minister for Finance in respect of such sum, and such interest shall be so paid by half-yearly payments on such days in every year as the Minister for Finance shall from time to time appoint.

(2) If the Board fails to pay to the Minister for Finance any interest payable by it under this section at the time appointed in that behalf under this section, the Board shall pay to the said Minister interest at the rate appointed by the said Minister on the interest so unpaid from the time appointed as aforesaid until the same is actually paid.

(3) All interest paid to the Minister for Finance by the Board under this section shall be paid into or disposed of for the benefit of the Exchequer in such manner as the said Minister may direct.

56.—(1) For the purpose of providing for the repayment by the Board of the advances made to it out of the Central Fund under section 53 of this Act which are repayable, the Board shall make to the Minister for Finance half-yearly payments commencing on such date, and continuing for such number of years and being of such amounts and payable at such times as the said Minister, after consultation with the Minister, shall appoint, and different such dates, numbers of years, amounts, and times may be so appointed in respect of different portions of such advances.

(2) The several half-yearly payments to be made to the Minister for Finance by the Board under this section shall be applied by the said Minister as sinking funds for the repayment of the several portions of the advances in respect of which such half-yearly payments are made and when the Board has paid to the said Minister the full number of the half-yearly payments appointed under this section in respect of any portion of such advances (together with any interest which may have become payable under this section in respect of any of such half-yearly payments) such portion of such advances shall be deemed to be fully repaid by the Board, without prejudice to the liability of the Board for any interest then unpaid in respect of such portion of such advances.

(3) If the Board fails to pay to the Minister for Finance any half-yearly payment or portion of a half-yearly payment payable by it to the said Minister under this section at the time appointed in that behalf under this section, the Board shall pay to the said Minister on such half-yearly payment or portion of a half-yearly payment interest at such rate as shall from time to time be appointed by the said Minister in respect thereof from the time appointed as aforesaid until the same is actually paid.

(4) All moneys paid by the Board to the Minister for Finance under this section in repayment of advances shall be paid into the Exchequer.

(5) All sums paid by the Board to the Minister for Finance under this section on foot of interest shall be paid into or disposed of for the benefit of the Exchequer in such manner as the said Minister may direct.

57.—(1) The following provisions shall apply in respect of any advances (in this subsection referred to as the said advances) made to the Board under section 53 of this Act during the period (in this subsection referred to as the quinquennial period) of five years commencing on the establishment date, that is to say:—

( a ) no interest shall be payable by the Board on the said advances in respect of any period ending on the day immediately preceding the date on which the Minister for Finance makes an order under paragraph ( c ) of this section,

( b ) the Minister for Finance shall, immediately after the expiration of the quinquennial period, examine the finances of the Board,

( c ) after such examination, the said Minister shall, having regard to the existing state of the finances of the Board and its future financial prospects, either—

(i) by order (in this section referred to as the exemption order) exempt the Board from the liability to pay interest on the said advances in respect of the period during which the exemption order is in force, or

(ii) by order declare the Board liable to pay interest on the said advances in respect of any period commencing on or after the date of the order,

( d ) where the said Minister makes the exemption order, he may at any time thereafter by order revoke the exemption order.

(2) The Minister for Finance shall before making any order under subsection (1) of this section consult the Minister with regard to the proposed order.

(3) If the exemption order is made it shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution is passed by Dáil Éireann within the next subsequent twenty-one days on which Dáil Éireann has sat after the order is laid before it annulling the order, the order shall be annulled accordingly.

58.—The Board may, with the consent of the Minister, given after consultation with the Minister for Finance, borrow temporarily by arrangement with bankers such sums as it may require for the purpose of providing for current expenditure.

59.—(1) The Board shall keep in such form as shall be approved by the Minister after consultation with the Minister for Finance all proper and usual accounts of all moneys received or expended by them, including a capital account, revenue account, profit and loss account, and a balance sheet, and in particular shall keep in such form as aforesaid all such special accounts as the Minister on his motion or at the request of the Minister for Finance shall from time to time direct.

(2) The accounts of the Board for each year shall be audited within ninety days or such longer time as the Minister may in any particular case allow after the end of that year and shall be the subject of a report by duly qualified auditors appointed annually for the purpose by the Minister, with the consent of the Minister for Finance, and the fees of such auditors and the expenses generally of such audits shall be paid by the Board.

(3) The Minister may, with the consent of the Minister for Finance appoint the time, place, and method of conducting the audit of the accounts of the Board under this section and may also appoint the accounts of which copies are to be furnished to the Minister under this section and the accounts which are to be published and put on sale under this section and the time and method of such publication and sale.

(4) Immediately after every audit under this section of the accounts of the Board, the Board shall send to the Minister a copy of the capital account, revenue account, profit and loss account and balance sheet as certified by the auditors, a copy of the auditors' report, and copies of such of the accounts submitted to the auditors as are appointed in that behalf under this section or may be specially called for by the Minister, and shall publish and put on sale such of the accounts submitted to the auditors as are appointed in that behalf by the Minister.

PART V DISSOLUTION OF THE TURF DEVELOPMENT BOARD, LIMITED

60.—(1) On the establishment date the dissolved Company shall, subject to the provisions set out in the Schedule to this Act, be, by virtue of this section, dissolved.

(2) The provisions set out in the Schedule to this Act shall apply in respect of the dissolved Company.

61.—On or as soon as may be after the establishment date, the Board shall pay to each person who was, on the day immediately preceding the establishment day, the registered holder of any share or shares of the dissolved company, the sum of one pound for each share of the dissolved company held by him, and such payment shall be accepted by him in lieu of and in satisfaction of all rights and claims in respect of each such share in respect of which such payment is made.

62.—(1) Subject to the provisions of this section all property whether real or personal (including choses-in-action) which immediately before the establishment date was vested in, or belonged to or was held in trust for the dissolved company and all rights, powers and privileges relating to or connected with any such property shall, on the establishment date and without any conveyance or assignment but subject where necessary to transfer in the books of any bank, corporation or company, become and be vested in or the property of or held in trust for (as the case may require) the Board for all the estate, trust or interest for which the same immediately before the establishment date was vested in or belonged to or was held in trust for the dissolved company.

(2) All property transferred by this section which, immediately before the establishment date, was standing in the books of any bank or was registered in the books of any bank, corporation, or company shall, upon the request of the Board made on or after the establishment date, be transferred in such books by such bank, corporation, or company into the name of the Board.

(3) On and after the establishment date, every chose-in-action transferred by this section to the Board may be sued upon, recovered or enforced by the Board in its own name and it shall not be necessary for the Board to give notice to the person bound by such chose-in-action of the transfer effected by this section.

63.—Every debt and other liability (including unliquidated liabilities arising from torts or breaches of contract) which immediately before the establishment date is owing and unpaid or has been incurred and is undischarged by the dissolved company shall, on the establishment date, become and be the debt or liability of the Board and shall be paid or discharged by and may be recovered from or enforced against the Board accordingly.

64.—(1) If it appears from the balance sheet of the dissolved company, as certified by the auditors of the dissolved company, that, immediately before the establishment date, the liabilities (including the State debt) of the dissolved company exceeded its assets (the amount of which excess is in this subsection referred to as the deficit), then, the Minister for Finance shall, with effect as on and from the establishment date, release the Board from so much of the State debt as equals the deficit or fifty thousand pounds, whichever is the lesser.

(2) In this section, the expression "the State debt" means the sum which, immediately before the establishment date, was owing by the dissolved company to the Minister for Finance.

65.—Every bond, guarantee, or other security of a continuing nature made or given by the dissolved company to any person or by any person to such dissolved company, and in force immediately before the establishment date, and every contract or agreement in writing made between the dissolved company and another person and not fully executed and completed before the establishment date shall, notwithstanding the dissolution of the dissolved company, continue in force on and after the establishment date, but shall be construed and have effect as if the name of the Board were substituted therein for the name of the dissolved company, and such security, contract, or agreement shall be enforceable by or against the Board accordingly.

66.—In every action, suit or proceedings which is pending on the establishment date in any court or tribunal and to which the dissolved company is a party, the Board shall on the establishment date become and be a party in the place of the dissolved company and such proceedings shall be continued between the Board and the other parties thereto accordingly and no such proceedings shall abate or be discontinued or prejudicially affected by reason of the dissolution of the dissolved company.

67.—Every contract of service express or implied which was entered into and is in force immediately before the establishment date between the dissolved company and any person being a salaried officer or employee of the dissolved company shall continue in force on and after the establishment date, but shall be construed and have effect as if the Board were substituted therein for the dissolved company, and every such contract shall be enforceable by or against the Board accordingly.

68.—(1) Section 12 of the Finance Act, 1895, shall not operate so as to require the Board to deliver to the Revenue Commissioners a copy of this Act or to pay any stamp duty under that section on any copy of this Act.

(2) Stamp duty shall not be chargeable on any transfer, conveyance or other instrument executed for the purpose of supplementing or giving effect to the vesting of the assets of the dissolved company in the Board.

PART VI MISCELLANEOUS PROVISIONS

69.—Notwithstanding anything contained in any enactment, no person shall, without the previous consent of the Minister, acquire compulsorily any land or premises held by the Board or acquire, terminate, restrict or otherwise interfere with compulsorily any easement, wayleave or other right whatsoever over or in respect of any such land.

70.—Every reference in the Turf (Use and Development) Act, 1936 (No. 23 of 1936), to the dissolved company shall, on and after the establishment date, be construed as a reference to the Board.

71.—(1) At any time while the suspendable provisions are, whether by virtue of an order made under subsection (2) of this section or otherwise, in force, the Minister may by order (in this section referred to as a suspending order) declare that the suspendable provisions shall cease to be in force, in relation to the carriage of turf by road, as on and from such date as the Minister thinks fit and specifies in the order.

(2) At any time while the suspendable provisions are, by virtue of a suspending order, not in force, the Minister may, by order (in this section referred to as a reviving order), declare that the suspendable provisions shall again come into force, in relation to the carriage of turf by road, as on and from such date (not being earlier than one month after the date on which the reviving order is made) as the Minister thinks fit and specifies in the order.

(3) Whenever and so often as the Minister makes a suspending order, the following provisions shall have effect:—

( a ) subject to the operation of a reviving order, the suspendable provisions shall cease to be in force, in relation to the carriage of turf by road, as on and from the date specified in that behalf in the suspending order;

( b ) subsections (1) and (2) of section 21 of the Interpretation Act, 1937 (No. 38 of 1937), shall apply to and have effect in relation to such cesser as if such cesser were a repeal by an Act of the Oireachtas passed on the day on which such cesser takes effect and the suspendable provisions were repealed by such Act of the Oireachtas as on and from that day.

(4) Whenever and so often as the Minister makes a reviving order the suspendable provisions shall, as on and from the date specified in that behalf in such reviving order again come into force in relation to the carriage of turf by road, and shall, subject to the operation of a subsequent suspending order, continue in force.

(5) In this section the expression "the suspendable provisions" means subsection (1) of section 9 of the Road Transport Act, 1933 (No. 8 of 1933).

SCHEDULE

TRANSITORY PROVISIONS IN RELATION TO DISSOLVED COMPANY.

Continuance of dissolved company for certain purposes.

1. For the purposes of this schedule but not further or otherwise, the dissolved company shall be deemed to continue in existence on and after the establishment date.

Transfer of stocks, shares and securities.

2. The dissolved company shall, at the request of the Board, execute all such instruments and do all such acts as may be necessary to enable the Board to have transferred into its name any stocks, shares or securities held by the dissolved company immediately before the establishment date and for this purpose the persons who are immediately before the establishment date the directors of the dissolved company shall be deemed to continue in office.

Provisions in relation to income tax chargeable on the dissolved company.

3.—(1) In this paragraph the expression "the appointed date" means—

( a ) in case the establishment date falls on the 5th day of April, the establishment date;

( b ) in any other case, the 5th day of April next following the establishment date.

(2) The dissolved company shall, on and after the establishment date, continue to be liable under the Income Tax Acts to prepare and deliver any statement, return or particulars required for the purposes of those Acts for any year of assessment ending on or before the appointed date.

(3) Assessments to income tax for any year of assessment ending, on or before the appointed date may be made on the dissolved company on or after the establishment date, and income tax in respect of any such assessment so made, which shall become final and conclusive, shall, when it becomes due and payable, be deemed to have become due and payable before the establishment date.

(4) For the purposes of subparagraphs (2) and (3) of this paragraph, the chief officer of the Board or other officer performing the duties of chief officer of the Board shall be deemed to be secretary of the dissolved company or other officer performing the duties of secretary of the dissolved company.

Provisions in relation to corporation profits tax chargeable on the dissolved company.

4.—(1) In this paragraph the expression "the appointed date" means—

( a ) in case the establishment date falls on the 31st day of March, the establishment date,

( b ) in any other case, the 31st day of March next following the establishment date.

(2) The dissolved company shall, on and after the establishment date, continue to be liable under the enactments relating to corporation profits tax to prepare and deliver any statement, return or particulars required for the purposes of those enactments for any accounting period ending on or before the appointed date.

(3) Assessments to corporation profits tax for any accounting period ending on or before the appointed date may be made on or after the establishment date on the dissolved company and corporation profits tax in respect of any such assessment so made, which shall have become final and conclusive, shall, when it becomes due and payable, be deemed to have become due and payable before the establishment date.

(4) For the purposes of subparagraphs (2) and (3) of this paragraph, the chief officer of the Board or other officer performing the duties of chief officer of the board shall be deemed to be secretary of the dissolved company or other officer performing the duties of secretary of the dissolved company.

(5) In this paragraph references to corporation profits tax shall be construed as including references to excess corporation profits tax.