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PUBLIC ACCOUNTS AND CHARGES ACT 1891

PUBLIC ACCOUNTS AND CHARGES ACT 1891 - LONG TITLE

An Act to amend certain provisions of the Law with respect to
Money charged on or payable out of the Consolidated Fund, and with
respect to Public Accounts.
[3rd July 1891]
Abolition of office of Receiver-General of Inland Revenue and
provision as to Inland Revenue moneys.

PUBLIC ACCOUNTS AND CHARGES ACT 1891 - SECT 1

1.(1) The office of Receiver-General of Inland Revenue is hereby
abolished ....

(2) ... all money and securities for money from time to time
collected or received in Ireland for or on account of Inland
Revenue (except as aforesaid) shall be paid into the Bank of
Ireland to the account of Her Majesty's Exchequer, or as the
Treasury direct.

(4) Where by any Act heretofore passed, or any bond or other
instrument now in force, any payment is required or secured to be
made to the Receiver-General of Inland Revenue, or to his account,
the Act, bond, or instrument, shall be construed as requiring or
securing the payment to be made to the account of the said
Commissioners, or to a collector of Inland Revenue, or other person
authorised to receive money on behalf of the said Commissioners.

PUBLIC ACCOUNTS AND CHARGES ACT 1891 - SECT 2
Issues from Exchequer and appropriations in aid.

2. Whereas it is expedient to give statutory authority to the
practice with respect to issues from the Exchequer and appropriations
in aid

(1)Where an Act authorises any sum to be issued out of the
Consolidated Fund of the United Kingdom of Great Britain and Ireland
towards making good the supply granted to Her Majesty for the
service of any year, every sum issued in pursuance of that Act
shall be applied towards making good the supply so granted at the
time of such issue.

(2)All money directed by or in pursuance of any Act (whether passed
before or after this Act), or by the Treasury, to be applied as
an appropriation in aid of money provided by Parliament for any
purpose, shall be deemed to be money provided by Parliament for
that purpose, and shall, without being paid into the Exchequer, be
applied, audited, and dealt with accordingly, and so far as it is
not in fact so applied shall be paid into the Exchequer.

(3)Where any fee, penalty, proceeds of sale, or other money of the
nature of an extra receipt is, by virtue of this Act, or of any
other Act (whether passed before or after this Act), or otherwise,
payable into the Exchequer, the Treasury may by a minute to be
laid before Parliament direct that the whole or any specified part
thereof shall be applied as an appropriation in aid of money
provided by Parliament for the service mentioned in the minute.

S.3 rep. by SLR 1908; SLR 1950. S.4 rep. by 1953 c.13 (NI) s.4
sch.

PUBLIC ACCOUNTS AND CHARGES ACT 1891 - SECT 6
Short title.

6. This Act may be cited as the Public Accounts and Charges Act,
1891.

Schedule rep. by SLR 1908