As administrative difficulties might arise in certain cases if the 10
per cent. limitation mentioned above were in terms to prohibit
additions to the taxes in question to an extent of more than 10 per
cent. of the rates of tax, the Bill effects the object in view by
enacting that only such proceeds of the tax as do not exceed 10 per
cent. of the yield of the Imperial tax shall be transferred to the
Irish Exchequer.
The Bill makes no specific reference to the powers of the Imperial
Parliament to levy taxation in Ireland. The provision in clause 1 that
the supreme power and authority of the Parliament of the United Kingdom
shall remain unaffected retains the existing powers of the Imperial
Parliament in this regard.
_Transfer of the Reserved Services to the Irish Government._
After six years, the control of the Royal Irish Constabulary will pass
to the Irish Executive. The Irish Parliament is empowered to assume at
any time, with twelve months' notice, legislative and executive control
with respect to Old Age Pensions, to National Health Insurance, or to
Unemployment Insurance, together with Labour Exchanges. When any such
transfer of Reserved Services is effected, the financial burden will be
assumed by the Irish Exchequer, and an addition will be made to the
Transferred Sum corresponding to the financial relief given to the
Imperial Exchequer.
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