into account, the auditor shall disallow the item of account and shall surcharge the amount of any unlawful payment or expenditure, or of any loss or deficiency, upon any member, officer, or servant of the Committee or other person by whose negligence or misconduct that payment or expenditure has been made or authorised or that loss or deficiency has been incurred : Provided that no item of account shall be disallowed or surcharged by the auditor, if the same has been sanctioned by the Commissioners. (2) Any Insurance Committee or person aggrieved by any disallowance or surcharge may, within thirty days after the date of the auditor's certificate, appeal to the Insurance Commissioners, whose decision shall be final, and the procedure on appeal shall be such as may be prescribed : Provided that the Commissioners may at any stage of the proceedings on appeal, and shall if so directed by the High Court, state in the form of a special case for the opinion of the Court any question of law arising in the course of the appeal. (3) The Insurance Commissioners, in considering whether any item of account should be sanctioned, or in determining any appeal under this Schedule, may, if they are of opinion that any disallowance or surcharge has been or would be lawfully made, but that in the circumstances of the case it is equitable that the disallowance or surcharge should not be made, sanction the item of account and remit the disallowance or surcharge: Provided that where the item of account or expenditure relates in whole or in part to moneys provided under subsection (1) of Section one of the National Insurance Act, 1913, the Commissioners shall have regard to the terms of any scheme, vote, or regulation providing for or prescribing the application of those moneys. (4) In any case in which an appeal has been made to the Commissioners, the auditor may re-open the audit for the purpose of giving effect to the decision of the Commissioners. (5) Any sum surcharged by the auditor, or any balance certified by him to be due, shall be paid to the Commissioners by the person who is surcharged or from whom the balance is certified to be due within thirty days after the date of the auditor's certificate, or, if an appeal is lodged and the amount surcharged or certified to be due is not remitted, within thirty days after the date of the decision of the Commissioners, and if not paid within the time aforesaid may be recovered by the Commissioners summarily as a civil debt; and the costs of any proceedings for the recovery of any such sum so far as not recovered from the person surcharged shall be charged to the Insurance Committee. On any proceedings for the recovery of such a sum a certificate purporting to be signed by an auditor appointed under the principal Act shall be conclusive evidence of the facts certified. (6) Any person who knowingly recharges to the funds of an Insurance Committee any sum which has been disallowed by the auditor and has not been allowed by the Insurance Commissioners on appeal, shall be liable on summary conviction to a fine not exceeding three times the amount of the sum so recharged. PART II. (1) If it appears to any auditor to whom the accounts of any Insurance Committee in Scotland (including the accounts of any officer or servant of the Committee) have been submitted under paragraph (c) of subsection (1) of section sixty of the principal Act that any item of account is contrary to law, or that any money or income which ought to have been, is not brought into account, the auditor shall, by an interim report under his hand, report thereon to the Scottish Insurance Commissioners setting forth the grounds of his opinion as aforesaid; and the Commissioners shall cause such interim report to be intimated to the Committee or person affected thereby; and after such enquiry as the Commissioners think fit they shall decide all questions raised by such interim report and shall disallow all unlawful items of account and shall surcharge the amount of any unlawful payment or expenditure or of any loss or deficiency, upon any member, officer, or servant of the Committee or other person by whose negligence or misconduct that payment or expenditure has been made or authorised or that loss or deficiency has been incurred. (2) If the Scottish Insurance Commissioners are of opinion that any disallowance or surcharge might lawfully be made, but that in the circumstances of the case it is equitable that the disallowance or surcharge should not be made, they may abstain from making the same: Provided that where the payment or expenditure in question relates in whole or in part to moneys provided under subsection (1) of section one of the National Insurance Act, 1913, the Commissioners shall have regard to the terms of any 1918. 3rd Sched. 1918. 4th Sched. scheme, vote, or regulation providing for or prescribing the application of those moneys. (3) Every sum determined by the Scottish Insurance Commissioners under the provisions hereof to be due from any person shall be paid by such person to the Commissioners within thirty days after such determination has been intimated to him, and if such sum is not so paid the Commissioners may recover the same as a civil debt; and the costs of any proceedings for the recovery of any such sum so far as not recovered from the person surcharged shall be charged to the Insurance Committee. On any such proceedings a certificate purporting to be signed by the Secretary of the Commissioners or some person authorised by the Commissioners to act on behalf of the Secretary shall be conclusive evidence of the facts certified. (4) Any person who knowingly recharges to the funds of an Insurance Committee any sum which has been disallowed by the Scottish Insurance Commissioners under the provisions hereof shall be liable on summary conviction to a fine not exceeding three times the amount of the sum so recharged. Section 81. FOURTH SCHEDULE. MATTERS WITH RESPECT TO WHICH REGULATIONS MAY BE MAde. PART I. (1) The manner and conditions in and upon which the following matters may be carried into effect :(a) The transfer by an approved society of its engagements under Part I. of the principal Act, or of such of those engagements as relate to members resident in any particular part of the United Kingdom, or as relate to men only or women only, to any other approved society or to any two or more other approved societies which may undertake to fulfil those engagements; (b) The transfer of the engagements of a branch of an approved society, (c) The secession, expulsion, or dissolution of a branch of an approved (2) Enabling or requiring an approved society with branches to establish, subject to prescribed conditions and in the prescribed manner, a central fund for the purpose of administering the benefits of any of the members of any branch which may secede or be dissolved or expelled or cease to be a branch for the purposes of Part I. of the principal Act, and making provision with respect to payments into and out of any fund so established, and with respect to the transfer of any persons for whose benefits the fund is liable to any other branch of the society. (3) Enabling an approved society, not being a society with branches, to establish branches, and to apportion among the branches, subject to the prescribed conditions, all or any of the funds of the society. (4) Applying to the Navy and Army Insurance Fund and to the members of that fund, subject to the prescribed modifications, adaptations and exceptions, the provisions of Part I. of the principal Act and of this Act relating to approved societies and to members and membership of and transfer to and from approved societies, and relating to persons lapsing from insurance, and for providing benefits (other than additional benefits) out of that fund to any persons being persons to whom section forty-six of the principal Act applies and who are not members of an approved society when discharged, for such period after discharge as may be prescribed. (5) Providing, in the case of any persons who are insured at the commencement of this Act and whose position is affected by any of the provisions thereof, for the transition from the provisions of Part I. of the principal Act affecting them to those provisions as amended by the provisions of this Act, including any necessary crediting or variation of reserve values. (6) The issue of certificates for the purpose of Part I. of the principal Act by medical practitioners under agreement with insurance committees. (7) The application of any existing provisions with respect to the administration of medical benefit to the domiciliary treatment of persons recommended for sanatorium benefit. 1918. (8) Applying the provisions of this Act with the necessary modifications, 5th Sched. adaptations and exceptions to deposit contributors. (9) Enabling the accounts of deposit contributors to be kept in terms of contributions, and the amounts payable to or in respect of deposit contributors on account of benefit to be fixed in terms of contributions, and for prescribing the conditions subject to which the benefits of deposit contributors shall be paid or provided. (10) Prescribing the amount which may be charged in respect of the expenses (by whomsoever incurred) of administering the benefits of deposit contributors and for providing for the payment of and otherwise regulating those expenses. (11) Applying the provisions of section ninety-seven of the Friendly Societies Act, 1896, subject to any necessary modifications, to certificates of the death of insured persons required for the purpose of Part I. of the principal Act. PART II. The administration of any medical benefit or treatment the cost of which may be defrayed out of the additional sums provided by Parliament under section one of the National Insurance Act, 1913. FIFTH SCHEDULE. ENACTMENTS REPEALED. Session and Short Title. Extent of Repeal. 1 & 2 Geo. 5, c. 55. 3 & 4 Geo. 5, c. 37. The National Insurance Subsection (3) of section one; sub Act, 1911. The National Insurance section (1) of section five; section Section 48. 9.-FINANCE ACT, 1911. [1 & 2 Geo. 5, c. 48.] Partial application of surplus for development fund and sanatoria, and loan to East Africa Protectorate. An Act to grant certain duties of Customs and Inland Revenue, to alter other duties, and to amend the Law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make other provisions for the financial arrangements of the year. [16th December, 1911.] 16. (1) The old sinking fund for the financial year ending the thirtyfirst day of March nineteen hundred and eleven, as calculated under section nineteen of the Revenue Act, 1911, shall, notwithstanding anything in the Sinking Fund Act, 1875— (a) (b) to the extent of one million five hundred thousand pounds, be issued by the Treasury at such times as they direct, and carried by the Treasury to a separate account, and made available in such manner as Parliament may determine for the purposes of the provision of, or making grants in aid to, sanatoria and other institutions for the treatment of tuberculosis, or such other diseases as the Local Government Board, or as respects Scotland the Local Government Board for Scotland, or as respects Ireland the Local Government Board for Ireland, with the approval of the Treasury, may appoint; and Exemption from income tax of funds under the National Insurance 10. FINANCE ACT, 1912. [2 & 3 Geo. 5, c. 8.] An Act to grant certain duties of Customs and Inland Revenue, to alter other duties, and to amend the Law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make other provisions for the financial arrangements of the year. [7th August 1912.] 7-(1) An approved society within the meaning of Part I. of the National Insurance Act, 1911, and any branch of such a society, shall be entitled to exemption from income tax in respect of the income derived from any funds or credits of the society under that Part of that Act, or any investment thereof, and the Insurance Commissioners, the Scottish Insurance Commissioners, the Irish Insurance Commissioners, and the 1 & 2 Geo. 5, Welsh Insurance Commissioners shall be entitled to a similar exemption in respect of any income derived from any funds held by them, or under their control or management, under or for the purposes of that Act. Act, 1911. c. 55. (2) The exemption granted under this section shall be claimed and allowed in the same manner as in the case of income applicable and applied to charitable purposes, and shall be in addition to, and not in derogation of, any other exemption under any other Act. 11. GOVERNMENT WAR OBLIGATIONS ACT, 1915. [5 & 6 Geo. 5, c. 96.] An Act to make provision with respect to obligations incurred by or on 3. For the purposes of Section 2 of the National Insurance (Part I. Amendment) Act, 1915, any scheme for compensation in respect of persons injured on any merchant ship or fishing vessel in connection with which any Government obligations are incurred shall have the same effect as if it were an Act of Parliament. Provision with respect to compensation for persons injured on merchant ships or fishing vessels. 12.--WAR LOAN (SUPPLEMENTAL PROVISIONS) ACT, 1915. [5 & 6 Geo. 5, c. 93.] An Act to make provision, in connection with Loans raised for the purposes Public hold securities 8. (1) Notwithstanding anything in any Act to the contrary (a), any part of the funds of any registered friendly society or any branch thereof, or of any registered trade union or society approved for the purposes of the National Insurance Act, 1911 (b), and any stocks, shares, or securities Power of held by or on behalf of any such society, union, or branch, may, if the Public Trustee agrees to such transfer, and rules of the society, union, or branch are made for the purpose, be transferred to the Public Trustee. (2) The Public Trustee shall invest, in accordance with the rules, any funds so transferred to him, and shall pay the interest on any stocks, shares, or securities acquired by or transferred to him in pursuance of this section to the trustees of the society, union, or branch; and shall, if and when so required by those trustees, transfer the capital of the stocks, shares, or securities to them, or realise the same and transfer the proceeds to them. (3) Pending the making of rules, any War Loan Stock, 1925–1945, held by or on behalf of any such society, union, or branch may, if the Public Trustee agrees to such transfer, be transferred to him as though rules were made for the purpose. (4) The Public Trustee shall be completely exonerated from any liability in relation to any stock, shares, or securities held by him in (a) See Sections 47 to 51 of the Friendly Societies Act, 1896, which, by virtue of Section 76 of the National Insurance Act, 1911, apply, except in so far as inconsistent with Part I. of the last-mentioned Act, in relation to business transacted under that Act by registered friendly societies which are also approved societies, in the same way na they apply in relation to the ordinary business transacted by such societies. (b) This section does not apply to friendly societies or trade unions registered in Scotland, nor to societies approved by the Scottish Insurance Commissioners. For special provisions as to such societies and trade unions, see Section 9 on the following page. 1 & 2 Geo. 8, c. 55. |