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CHARITABLE TRUSTS (VALIDATION) ACT (NORTHERN IRELAND) 1954 - SECT 4

Provisions as to pending proceedings and past decisions and tax payments.

4.(1) Subject to the next following sub-section, effect shall be given to the
provision of this Act in legal proceedings begun before its commencement, as
well as in those begun afterwards.

(2) This Act shall not affect any order or judgment made or given before its
commencement in legal proceedings begun before the sixteenth day of December,
nineteen hundred and fifty-two, or any appeal or other proceedings consequent
on any such order or judgment.

Subs.(3) rep. by SLR 1976

(4) This Act shall not, by its operation on any instrument as respects the
period before the commencement of the Act, impose or increase any liability to
tax nor entitle any person to reclaim any tax paid or borne before that
commencement, nor (save as respects taxation) require the objects declared by
the instrument to be treated for the purposes of any enactment as having been
charitable so as to invalidate anything done or any determination given before
that commencement.

© 1954 Crown Copyright

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