(1) This Act shall extend to Northern Ireland subject to the modifications specified in the following provisions of this section.
(2) References to the Finance (1909–10) Act, 1910, shall he construed as references to that Act as it applies in Northern Ireland, and for the reference to the Reference Committees for England and Scotland there shall be substituted a reference to the Reference Committee for Northern Ireland.
(3) For any reference to money had and received to the use of His Majesty there shall be substituted a reference to a debt due to the Crown; and for any reference to the Rating and Valuation Acts, 1925 to 1940, there shall be substituted a reference to the Valuation Acts (Northern Ireland), 1852 to 1940.
(4) The reference in subsection (3) of section ten to the Landlord and Tenant (War Damage) Act, 1939, shall be construed as a reference to any corresponding enactment of the Parliament of Northern Ireland for the time being in force.
(5) Section fourteen shall have effect as if the proviso to subsection (2) were omitted.
(6) The expression "net annual value" means the net annual value under the Valuation Acts (Northern Ireland), 1852 to 1940, and the net annual value shown in a provisional or revised valuation for the time being in force by virtue of any enactment pending the annual revision of valuation under the said Acts shall be deemed to be the net annual value shown in the valuation list.
(7) The expression "summary conviction" means conviction subject to, and in accordance with, the Petty Sessions (Ireland) Act, 1851, and any Act (including any Act of the Parliament of Northern Ireland) amending that Act.
(8) The expression "Government Department" includes a department of the Government of Northern Ireland.
(9) Section twenty-five and the definition of "land" in subsection (1) of section forty-one shall have effect as if the Acts and the order therein respectively mentioned applied to Northern Ireland.
(10) Section thirty shall have effect as if—
(a) in subsection (3) the words "(other than the Public Health Act, 1875, or the Public Health Act, 1936)" were omitted; and
(b) for subsection (5) the following subsection were substituted:—
(5) In this section the expression "appropriate department" means—
(a) in relation to any railway, light railway, tramway, trolley-vehicle, sewerage, sewage disposal, refuse disposal or water undertaking, or to persons supplying water to the public as aforesaid, the Ministry of Home Affairs for Northern Ireland;
(b) in relation to any canal, inland navigation, dock, harbour, quay, pier, gas, hydraulic power or electricity undertaking or to persons supplying gas to the public as aforesaid, the Ministry of Commerce for Northern Ireland;
(c) in relation to any lighthouse undertaking, the Minister of Shipping.
and the expression "drainage authority" means a county council acting as a drainage authority under the Drainage Acts (Northern Ireland), 1925 to 1935.
(11) Section thirty-six shall have effect as if for subsection (2) the following subsection were substituted:—
"(2) Notwithstanding the provisions of any instrument, capital money arising under the Settled Land Act, 1882, may be applied in or towards the discharge of any liability as, or as a mortgagee of, a direct or indirect contributor."
(12) Section forty-five shall have effect as if in subsections (2) and (4) for any reference to the net assessment of the farm for the purposes of Schedule A there were substituted a reference to the net annual value of the farm, and as if subsection (5) were omitted.
(13) Section sixty-five shall have effect as if for subsection (2) the following subsection were substituted—
"(2) The Commissioner of Valuation shall furnish the Commissioners of Inland Revenue or the Board of Trade with any such information relating to the valuation of land in Northern Ireland as the Commissioners or the Board may require for the purposes of this Act."
(14) Section sixty-eight shall have effect as if in subsection (1) for the reference to the Rating and Valuation (Apportionment) Act, 1928, there were substituted a reference to the Valuation Acts Amendment Act (Northern Ireland), 1932.—[Sir K. Wood.]