S.I. No. 325/1949:

WIDOWS' AND ORPHANS' PENSIONS (APPORTIONMENT OF SUMS RECEIVED ON ACCOUNT OF CONTRIBUTIONS) REGULATIONS, 1949.

WIDOWS' AND ORPHANS' PENSIONS (APPORTIONMENT OF SUMS RECEIVED ON ACCOUNT OF CONTRIBUTIONS) REGULATIONS, 1949.

The Minister for Social Welfare, in exercise of the powers conferred on him by the Widows' and Orphans' Pensions Acts, 1935 to 1948, and of every and any power him in this behalf enabling, by this his Order, makes the following Regulations with the consent of the Minister for Finance :--

1. These Regulations may be cited as the Widows' and Orphans' Pensions (Apportionment of Sums Received on Account of Contributions) Regulations, 1949.

2. In these Regulations,--

" contribution year " means any period commencing on the twenty-seventh Monday in any year and terminating on the day preceding the twenty-seventh Monday in the next year ;

" employer depositor " means an employer with whom the Minister for Social Welfare has entered into an arrangement under paragraph (3) of Article 10 of the National Health Insurance (Collection of Contributions) Consolidated (Ireland) Regulations, 1918 (S. R. & O. No. 1809 of 1918) ;

" Health and Pensions stamps " means stamps issued for the purpose of paying jointly contributions in respect of National Health Insurance and Widows' and Orphans' Pensions Insurance ;

" Health Insurance stamps " means stamps issued for the purpose of paying contributions or arrears of contributions in respect of National Health Insurance.

3. In order to provide for the apportionment as between the National Health Insurance Fund and the Widows' and Orphans' Pensions Fund of sums received from the Department of Posts and Telegraphs on account of contributions, the following provisions shall apply :--

(1) Each weekly remittance on account of the sale of Health and Pensions and Health Insurance stamps received from the Department of Posts and Telegraphs shall be apportioned between the National Health Insurance Fund and the Widows' and Orphans' Pensions Fund in the ratio in which the amount received by the Department of Posts and Telegraphs on account of the sale of Health and Pensions and Health Insurance stamps in the last calendar half-year for which final figures have been determined was divided between the aforesaid Funds.

(2) Any adjustment necessary shall be made between the National Health Insurance Fund and the Widows' and Orphans' Pensions Fund in respect of the quarters ending on 31st March, 30th June, 30th September and 31st December, respectively, upon the receipt from the Department of Posts and Telegraphs of a certified statement of Health and Pensions and Health Insurance stamps sold in each quarter.

4. In order to provide for the apportionment as between the National Health Insurance Fund and the Widows' and Orphans' Pensions Fund of sums received from employer depositors on account of contributions (by way of cash deposits in advance to meet contributions due for a year) the following provisions shall apply :--

(1) All sums received from employer depositors on account of contributions shall be lodged to the credit of the National Health Insurance Fund.

(2) The amount received from employer depositors in each of the quarters ending on 31st March, 30th June, 30th September and 31st December on account of contributions due under the National Health Insurance and Widows' and Orphans' Pensions Acts shall be apportioned between the National Health Insurance Fund and the Widows' and Orphans' Pensions Fund in the ratio in which the amount received by the Department of Posts and Telegraphs on account of the sale of Health and Pensions and Health Insurance stamps in the last calendar half-year for which final figures have been determined was divided between the aforesaid Funds.

(3) The amount due to the Widows' and Orphans' Pensions Fund under paragraph (2) of this article in respect of any quarter shall be paid over to that Fund by the National Health Insurance Fund as soon as may be after the end of that quarter.

(4) Any adjustment necessary shall be made between the National Health Insurance Fund and the Widows' and Orphans' Pensions Fund as soon after the termination of each contribution year as the actual value of the Health and Pensions stamps supplied to the employer depositors in respect of that year has been ascertained.

5. The Widows' and Orphans' Pensions (Apportionment of Sums Received on Account of Contributions) Regulations, 1946 ( S. R. & O. No. 221 of 1946 are hereby revoked.

GIVEN under the Official Seal of the Minister for Social Welfare, this 4th day of November, One Thousand Nine Hundred and Forty-nine.

W. NORTON,

Minister for Social Welfare.

I hereby consent to the foregoing Regulations.

P. McGILLIGAN,

Minister for Finance.