Finance.
As to separate Consolidated Fund and taxes.
10.—(1) On and after the appointed day there shall be an Irish Exchequer and Consolidated Fund separate from those of the United Kingdom.
(2) The duties of Customs and Excise and the duties on postage shall be imposed by Act of Parliament, but subject to the provisions of this Act the Irish Legislature may, in order to provide for the public service of Ireland, impose any other taxes.
(3) Save as in this Act mentioned, all matters relating to the taxes in Ireland and the collection and management thereof shall be regulated by Irish Act, and the same shall be collected and managed by the Irish Government, and from part of the public revenues of Ireland: Provided that—
(a) The duties of Customs shall be regulated, collected, managed, and paid into the Exchequer of the United Kingdom as heretofore; and
(b) All prohibitions in connection with the duties of Excise, and so far as regards articles sent out of Ireland, all matters relating to those duties, shall be regulated by Act of Parliament; and
(c) The excise duties on articles consumed in Great Britain shall be paid in Great Britain, or to an officer of the Government of the United Kingdom.
(4) Save as in this Act mentioned, all the public revenues of Ireland shall be paid into the Irish Exchequer and form a Consolidated Fund, and be appropriated to the public service of Ireland by Irish Act.
(5) If the duties of Excise are increased above the rates in force on the first day of March one thousand eight hundred and ninety-three the net proceeds in Ireland of the duties in excess of the said rates shall be paid from the Irish Exchequer to the Exchequer of the United Kingdom.