) for the
benefit of the Irish Exchequer_. (4) Provided that the provisions of
this section with respect to income tax shall not apply to any excess of
the rate of income tax in Great Britain above the rate in Ireland or of
the rate of income tax in Ireland above the rate in Great Britain.

12.--(1) The duties of customs contributed by Ireland and, save as
provided by this Act, that portion of any public revenue of the United
Kingdom to which Ireland may claim to be entitled, whether specified in
the Third Schedule to this Act or not, shall be carried to the
Consolidated Fund of the United Kingdom, as the contribution of Ireland
to Imperial liabilities and expenditure as defined in that Schedule. (2)
The civil charges of the Government in Ireland shall, subject as in this
Act mentioned, be borne after the appointed day by Ireland. (3) After
_fifteen_ years from the passing of this Act the arrangements made by
this Act for the contribution of Ireland to Imperial liabilities and
expenditure, and otherwise for the financial relations between the
United Kingdom and Ireland, may be revised in pursuance of an address to
Her Majesty from the House of Commons, or from the Irish Legislative
Assembly.

13.--(1) There shall be established under the direction of the Treasury
an account (in this Act referred to as the Treasury Account (Ireland)).
(2) There shall be paid into such account all sums payable from the
Irish Exchequer to the Exchequer of the United Kingdom, or from the
latter to the former Exchequer, and all sums directed to be paid into
the account for the benefit of either of the said Exchequers. (3) All
sums which are payable from either of the said Exchequers to the other
of them, or being payable out of one of the said Exchequers are
repayable by the other Exchequer, shall in the first instance be payable
out of the said account so far as the money standing on the account is
sufficient; and for the purpose of meeting such sums, the Treasury out
of the customs revenue collected in Ireland, and the Irish Government
out of any of the public revenues in Ireland, may direct money to be
paid to the Treasury Account (Ireland) instead of into the Exchequer.
(4) Any surplus standing on the account to the credit of either
Exchequer, and not required for meeting payments, shall at convenient
times be paid into that Exchequer, and where any sum so payable into the
Exchequer of the United Kingdom is required by law to be forthwi