S. 14.

means the Definitions.

In this Act with respect to Scotland-
The expression "county court"
ordinary sheriff court of the county:
The expression "the court of summary juris-
diction means the small debt court of

the sheriff of the county:

The expression "sheriff" includes sheriff

substitute:

The expression "instrument of apprentice-
ship" means indenture:

The expression "plaintiff" or "complainant"
means pursuer or complainer:

The expression "defendant" includes defender
or respondent:

The expression "the Summary Jurisdiction
Act" means the Act of the seventh year of
the reign of His Majesty King William the
Fourth and the first year of the reign of
Her present Majesty, chapter forty-one,
intituled "An Act for the more effectual
recovery of small debts in the Sheriff Courts,
and for regulating the establishment of
circuit courts for the trial of small debt
causes by the sheriffs in Scotland," and
the Acts amending the same:

The expression "surety means cautioner: This Act shall be read and construed, as if for the expression "The Lord Chancellor," wherever it occurs therein, the expression "the

Ss. 14, 15. Court of Session by act of sederunt' sederunt" were substituted.

All jurisdictions, powers, and authorities necessary for the purposes of this Act are hereby conferred on sheriffs in their ordinary or small debt courts, as the case may be, who shall have full power to make any order on any summons, petition, complaint, or other proceeding under this Act, that any county court or court of summary jurisdiction is empowered to make on any complaint or other, proceeding under this Act.

Any decree or order pronounced or made by a sheriff under this Act shall be enforced in the same manner and under the same conditions in and under which a decree or order pronounced or made by him in his ordinary or small debt court, as the case may be, is enforced.

PART V.

Application of Act to Ireland.

15. This Act shall extend to Ireland, with the modifications following; that is to say,

The expression "county court" shall be construed to mean civil bill court:

The expression "Lord Chancellor" shall be
construed to mean the Lord Chancellor of
Ireland:

The expression "The Summary Jurisdiction
Act" shall be construed to mean, as regards

the police district of Dublin metropolis, the Acts regulating the powers and duties of justices of the peace for such district, and elsewhere in Ireland, the Petty Sessions (Ireland) Act, 1851, and any Acts amending the same: The expression "court of summary jurisdiction" shall be construed to mean any justice or justices of the peace or other magistrate to whom jurisdiction is given by the Summary Jurisdiction Act: The court of summary jurisdiction, when hearing and determining complaints under this Act, shall in the police district of Dublin metropolis be constituted of one or more of the divisional justices of the said district, and elsewhere in Ireland of two or more justices of the peace in petty sessions sitting at a place appointed for holding petty sessions:

The expression "fifth section of the Debtors Act, 1869," shall be construed to mean "sixth section of Debtors Act (Ireland), 1872.”

S. 15.

Ss. 1, 2.

Provident

THE TRADE UNION (PROVIDENT FUNDS)

АСТ, 1893.

56-7 V. 2.

An Act to exempt from Income Tax the Invested
Funds of Trade Unions applied in payment of
Provident Benefits.
[28th March, 1893.

1. A trade union duly registered under the trade unions Trade Union Acts, 1871 and 1876, shall be

funds of

to be exempt

tax.

from income entitled to exemption from income tax chargeable 34 & 35 Vict. under Schedules A., C., and D. of any Acts for

c. 31.

c. 22.

39 & 40 Vict. granting duties of income tax in respect of the interest and dividends of the trade union applicable and applied solely for the purpose of provident benefits.

Mode of

claiming

Provided always that the exemption shall not extend to any trade union by the rules of which the amount assured to any member, or person nominated by or claiming under him, shall exceed the total sum of two hundred pounds, or the amount of any annuity granted to any member, or person nominated by him, shall exceed the sum of thirty pounds per annum.

2. The exemption shall be claimed and allowed exemption. in the same manner as is prescribed by law in the

case of income applicable and applied to charitable Ss. 2, 3, 4. See on this subject Chilcott in the

purposes.

"Administration of Charities" (1898).

"provident

3. In this Act the expression "provident benefits" Definition of means and includes any payment made to a benefits. member during sickness or incapacity from personal injury, or while out of work; or to an aged member by way of superannuation, or to a member who has met with an accident or has lost his tools by fire or theft, or a payment in discharge or aid of funeral expenses on the death of a member or the wife of a member, or as provision for the children of the deceased member, where the payment in respect whereof exemption is claimed is a payment expressly authorised by the registered rules of the trade union claiming the exemption.

4. This Act may be cited as the Trade Union (Provident Funds) Act, 1893.

Short title.