Public Accounts and Charges Act 1891



Public Accounts and Charges Act, 1891

(54 & 55 Vict.) CHAPTER 24.

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]

B E it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:

S-1 Abolition of office of Receiver-General of Inland Revenue and provision as to Inland Revenue moneys.

1 Abolition of office of Receiver-General of Inland Revenue and provision as to Inland Revenue moneys.

(1)1.—(1.) The office of Receiver-General of Inland Revenue is hereby abolished, and the Act mentioned in the schedule to this Act is hereby repealed to the extent mentioned in the third column of that schedule.

(2) (2.) All money and securities for money from time to time collected or received in Great Britain for or on account of Inland Revenue shall (except as to sums legally paid thereout) be paid or remitted to the Bank of England in such manner and in accordance with such regulations as the Commissioners of Inland Revenue, with the approval of the Treasury, may direct, and shall be placed to an account in the books of the bank, entitled ‘The General Account of the Commissioners of Inland Revenue,’ and 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.

(3) (3.) Payments or transfers from the said account at the Bank of England to the account of the Exchequer, or to the account of any other public department of the State, and other payments necessary to be made thereout, shall be made, and the accounts of the said Commissioners with the Bank of England shall be kept in such manner and under such regulations as the Treasury prescribe or approve.

(4) (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.

S-2 Issues from Exchequer and appropriations in aid.

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; be it therefore enacted that—

(1) (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) (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...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT