In addition to all other moneys payable into the War Expenses Account, there shall, without further authority than this section, be credited to that account one-quarter of the revenue received from income tax at any time during the financial year ending on 31 March 1946, whether before or after the passing of this Act.

On and after the date of the commencement of this section all amounts that would, but for the passing of this section, be credited to the War Expenses Account in respect of estate duty, succession duty, gift duty, Customs duties, beer duty, tobacco duty, gold duty, sales tax, and national security tax shall, without further authority than this section, be credited to the Consolidated Fund.

Amendment(s) incorporated in the Act(s).

This section shall come into force on 1 April 1946.

Nothing in the first proviso to subsection (1) of section 47 of the Public Revenues Act 1926 shall, during the period commencing on 1 April 1946 and ending on 30 June 1946, apply with respect to any vote relating to moneys in the Consolidated Fund:

All sums issued under section 58 of the Public Revenues Act 1926, during the financial year that ended on 31 March 1945, in excess of the limits prescribed by subsection (3) of that section are hereby declared to have been lawfully issued and paid.

It shall be lawful and be deemed to have always been lawful for any local authority or public body to expend moneys out of its general fund or account for the purpose of contributing towards or of meeting expenditure incurred for any celebrations held to mark the end of hostilities with any country with which His Majesty is or has been at war or the formal declaration of peace upon the termination of the war.

Whereas during the period which commenced on 1 August 1941, and ended on 30 September 1943, the Minister of Works supplied through transmission lines belonging to the Tauranga Borough Council (in this section referred to as the Council) a supply of electricity that was received and sold by the Tauranga Electric-power Board (in this section referred to as the Board) to its consumers:

And whereas no payment has been made to the Minister in respect of the electricity so supplied:

And whereas by an agreement dated 22 November 1945, and made between the Board, the Council, and the Minister, it is provided that, instead of the payment of moneys in respect of the electricity so supplied, the Council shall supply to the Minister a corresponding quantity of electricity, with increment for interest, and that the Board shall pay the Council for that electricity:

And whereas there is doubt as to the powers of the Board and the Council to make the said agreement:

Be it therefore enacted as follows:

The said agreement is hereby validated and declared to have been lawfully made.

Notwithstanding anything to the contrary in section 18 of the Government Railways Amendment Act 1944, any principal order made by the Government Railways Industrial Tribunal, whether before or after the passing of this Act, in respect of any application lodged before 1 February 1945, and expressed as coming into force on or from 30 June 1944, shall have effect according to the tenor of the order.

All acts done before the passing of this section that by virtue of this section would have been valid and lawful if this section had been in force when they were done shall be deemed to have been validly and lawfully done under the authority of this section.

The enactments specified in the Schedule are hereby amended, as from 30 June 1944, in the manner indicated in that schedule.

Notwithstanding anything to the contrary in any Act, all payments made before the passing of this Act to persons employed by the Crown by way of increase of salary from 30 June 1944 (being an increase provided for by a principal order of the Government Railways Industrial Tribunal or part of the general increases of salaries granted during March 1945), shall be deemed to be and to have been validly and lawfully made if they do not exceed in any case the rate of 75 pounds a year.

Notwithstanding anything to the contrary in any Act, all payments made before the passing of this Act to persons employed by any Education Board or by the governing body of any secondary school, University college, or other institution by way of increase of salary or allowances from 30 June 1944 (being part of the general increases of salaries and allowances approved by the Minister of Finance), shall be deemed to have been validly and lawfully made.

Where pursuant to any Act or other authority grants are made from the Consolidated Fund or other public moneys to any Education Board or to the governing body of any secondary school, University college, or other institution, and those grants are available either wholly or partly for the payment of salaries or allowances by that Education Board or governing authority, then, notwithstanding anything to the contrary in any Act or other authority, the amount of those grants payable for the financial year that ended on 31 March 1945 or for any subsequent year shall be increased by such amount as the Minister of Finance directs, not exceeding the amount required in his opinion to provide for such general increases of those salaries and allowances as are referred to in the last preceding section or prescribed by regulations under the Education Act 1914.

The Minister of Finance may, if he thinks fit, direct with respect to any person who retired from any office or position between 31 March 1934 and 28 September 1934 (being the date of the passing of the Finance Act (No 2) 1934) that Part 1 of that Act shall be deemed to apply and to have always applied to that person in any case where that Act would have applied to him if he had held that office or been employed in that position on the passing of that Act.

Amendment(s) incorporated in the Act(s).

Subject to the provisions of this section, and notwithstanding that the New Plymouth Fire Board has no power to borrow money on the security of a general or special rate and is not a local body within the meaning of section 34 of the Savings-banks Act 1908, the trustees of the New Plymouth Savings Bank may make investments under the said section 34 in debentures issued by the said Board in respect of the New Plymouth Fire Board Property Loan 1945, and secured upon its undertaking and all its present and future property (real or personal) and revenues, including all contributions from time to time payable to the Board by the Minister of Finance, by insurance companies and by contributory local authorities, subject only to the existing prior debentures issued in respect of the New Plymouth Fire Board Loan Conversion Order 1935 and the New Plymouth Fire Board Housing Loan 1938.

Nothing in this section shall be construed to authorise the investment in securities of the Board of any moneys exceeding in the aggregate the sum of 6,000 pounds, or to increase the total amount that may be invested by the trustees under the said section 34.

All acts done by the trustees and by the Board before the passing of this Act that by virtue of this section would have been valid and lawful if this section had been in force when they were done shall be deemed to have been validly and lawfully done under the authority of this section.

In this section, unless the context otherwise requires,—

It shall be lawful for any local authority, or any other body of persons, whether incorporated or not, from time to time to pay out of its general fund or account to every person appointed to represent it as a member of any Regional Planning Council such travelling expenses and allowances, in respect of his attendance at meetings of the Council or travelling on the business of the Council with the authority thereof, as would lawfully be payable to a member of that local authority or body if he were travelling on the business of the local authority or body with the authority thereof.

Where any Regional Planning Council is or has been established in any region any local authorities, and any other bodies of persons, whether incorporated or not, within the region may, upon such terms and conditions as may be agreed upon by them, combine to establish a fund (in this section referred to as the regional fund) for the purpose of meeting the expenditure referred to in subsection (4), and may from time to time, out of their general funds or accounts, contribute to the regional fund to such extent as is agreed upon by them.

Any moneys in the regional fund may from time to time be expended—

All contributions and other moneys payable to the regional fund shall be paid to one of the contributing local authorities (in this section referred to as the principal local authority) to be appointed in that behalf by the Regional Planning Council.

All payments out of the regional fund shall be made by the principal local authority upon the certificate of some person or persons appointed in that behalf by the Regional Planning Council.

If any question arises as to whether any body is a Regional Planning Council for the purposes of this section, or as to whether any person is a member of any Regional Planning Council for the purposes of this section, it shall be determined by the Minister of Finance, and his decision shall be final.

Any person who by reason of his re-employment in the Public Service or the Education Service for any period during the war has suffered a reduction in his retiring allowance pursuant to subsection (2) of section 33 or subsection (2) of section 78 of the Public Service Superannuation Act 1927, shall be entitled to receive from the Public Service Superannuation Fund or the Teachers’ Superannuation Fund, as the case may be, such amount by way of war bonus (not exceeding the amount of the reduction so suffered by him) as the Minister of Finance may in his discretion determine.