No. 75/1931:

DOUBLE TAXATION (PROVINCE OF QUEBEC) REVOCATION ORDER, 1931.

DOUBLE TAXATION (PROVINCE OF QUEBEC) REVOCATION ORDER, 1931.

WHEREAS it is enacted by sub-section (3) of section 20 of the Finance Act, 1894, that Her Majesty the Queen may, by Order in Council, apply the said section 20 to any British possession, where Her Majesty is satisfied that, by the law of such possession, either no duty is leviable in respect of property situate in the United Kingdom when passing on death or that the law of such possession as respects any duty so leviable is to the like effect as sub-section (1) of the said section 20:

AND WHEREAS it is enacted by sub-section (4) of the said section 20 that Her Majesty in Council may revoke any such Order, where it appears that the law of the British possession has been so altered that it would not authorise the making of an Order under the said section 20:

AND WHEREAS in exercise of the powers conferred by sub-section (3) of the said section 20 an Order in Council was made on the 15th day of January, 1897, applying the said section 20 to the Province of Quebec, in the Dominion of Canada.

AND WHEREAS it is enacted by section 10 of the Adaptation of Enactments Act, 1922 (No. 2 of 1922), that wherever it is provided in any British Statute that any act or thing shall or may be made or done by Order in Council or by the Queen in Council, then every such act or thing may be made or done in Saorstát Eireann by an Order of the Governor-General of the Irish Free State upon the advice of the Executive Council of the Irish Free State:

AND WHEREAS the said Finance Act, 1894, is a British Statute within the meaning of the said Adaptation of Enactments Act, 1922 :

AND WHEREAS it appears to the Governor-General of the Irish Free State acting on the advice of the Executive Council of the Irish Free State that the law of the Province of Quebec, in the Dominion of Canada has been so altered that it would not authorise the making of an Order under sub-section (3) of section 20 of the said Finance Act, 1894:

NOW I, JAMES McNEILL, Governor-General of the Irish Free State, acting on the advice of the Executive Council of the Irish Free State and in pursuance and by virtue of sub-section (4) of section 20 of the Finance Act, 1894, as adapted by section 10 of the Adaptation of Enactments Act, 1922 (No. 2 of 1922), and of every and any power me in this behalf enabling do hereby order as follows :—

1. This Order may be cited for all purposes as the Double Taxation (Province of Quebec) Revocation Order, 1931.

2. The Interpretation Act, 1889, applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas passed before the 1st January, 1924.

3. The Order in Council made on the 15th day of January, 1897, under sub-section (3) of section 20 of the Finance Act, 1894, whereby the said section 20 was applied to the Province of Quebec, in the Dominion of Canada is hereby revoked.

Given under my hand and sealed with the great

 Seal of the Irish Free State, this 11th day of

 November, 1931.

JAMES McNEILL,

Governor-General.