from the first day of April one thousand eight hundred and ninety six, be two hundred and fifteen thousand pounds, and the said Act shall have effect as if "two hundred and fifteen thousand pounds, beginning on the first day of April one thousand eight hundred and ninety-six," were substituted in the said section for "one hundred and fifty thousand pounds, beginning on the first day of April one thousand eight hundred and eighty-five."
(2.) The rate of interest for any money lent after the first day of April one thousand eight hundred and ninety-six under section five of the said Act shall be such as the National Debt Commissioners, with the approval of the Treasury, may determine.
As to authorised officer conducting legal proceedings in county court38. Section twenty-seven of the Inland Revenue Regulation Act, 189053 & 54 Vict. c. 21., shall be amended by the addition thereto of the following enactment:—
Any person who has been admitted as a solicitor, and is employed or authorised by the Commissioners or the solicitor of Inland Revenue, may appear in, conduct, defend, and address the court in any legal proceeding in a county court in England or Ireland where the proceeding relates to inland revenue or to any matter under the care or management of the Commissioners of Inland Revenue.
Construction of Act.39. Part One of this Act, so far as it amends the Customs Consolidation Act, 1876 39 & 40 Vict. c. 36., shall be construed together with that Act
Part Two of this Act shall be construed together with the Acts relating to the duties on beer.
Part Three of this Act shall be construed together with the Stamp Act, 1891 54 & 55 Vict. c. 39..
Part Four of this Act shall be construed together with Part One of the Finance Act, 189457 & 58 Vict. c. 30.
Part Five of this Act shail be construed together with the Income Tax Act, 1842, and the Income Tax Act, 1863.5 & 6 Vict. c. 35.
16 & 17 Vict. c. 34.
Part Six of this Act shall be construed together with the Land Tax Acts as defined in that Part.
Repeal of Acts.40. The Acts mentioned in the schedule to this Act are hereby repealed to the extent in the third column of that schedule mentioned.
Short title.41. This Act may be cited as the Finance Act, 1896.
