LAWS OF THE STATE OF ISRAEL
Vol. 26
5734—1973/74
FROM 20th TISHRI, 5734 — 16.10.73 to 27th AV, 5734— 15.8.74
Authorised Translation from the Hebrew Prepared at the Ministry of Justice
PUBLISHED BY THE GOVERNMENT PRINTER LAWS OF THE
Vol. 28 STATE5734—197 OF 3 ISRAE/ 74 L to 27th AV, 5734 — 15.8.74 16.10.73׳ — FROM 20th TISHRI, 5734
Authorised Translation from the Hebrew Prepared at the Ministry of Justice
PUBLISHED BY THE GOVERNMENT PRINTER \ 1
I
CONTENTS Page Laws .... 3 Budget Laws 160 Index of Laws in the Order of the Dates of ׳ Their Adoption by the Knesset 178 Alphabetical Index of Laws 182
EXPLANATIONS I.R. (Iton Rishmi) — The Official Gazette during the tenure of the Provisional Council of State Reshumot — The Official Gazette since the incep tion of the Knesset
Sections of Reshumot referred to in this translation : Yalkut Ha-Pirsumim — Government Notices Sefer Ha-Chukkim ' — Principal Legislation Chukkei Taktziv — Budgetary Legislation Kovetz Ha-Takkariot — Subsidiary Legislation Hatza'ot Chok — Bills Chukkei Taktziv — Budget Bills (Hatza'ot) Dinei Yisrael (from — The revised, up-to-date and binding No. 2 : Dinei Hebrew text of legislation enacted Medinat Yisrael) before the establishment of the State (Nusach Chadash) P.G. (Palestine Gazette) — The Official Gazette of the Mandatory Government Laws of Palestine — The 1934 revised edition of Palestine legislation (Drayton) LSI (Laws of the State of — The English translation of laws of Israel) which this volume forms part NV (Laws of the State of — An English edition of the revised text Israel [New Version]) of pre-State legislation (see above) LAWS (No. 1).
WAR LOAN LAW, 5734 — 1973 *
1. In this Law— Definitions. (1) every term shall have the same meaning as it has in the , Income Tax Ordinance1) (hereinafter referred to as "the Ordi• nance"), unless otherwise provided in this Law ; (2) "chargeable income" means the chargeable income of a per• son in a particular tax year and includes income from dividend in respect of which exemption is granted under any law, but does not include income from interest in respect of which a reduction is granted under any law, and in the case of a kibbutz (communal settlement); means income as determined under section 57 of the Ordinance ; (3) "kibbutz" includes a moshav shitufi (economically collec- tivistic but socially individualistic settlement) or other cooperative society for agricultural settlement in respect of which a direction under section 61 of the Ordinance has been issued ; (4) "the determining date", in relation to thé loan for the tax year 1973, means the 10th Cheshvan 5740 (31st October, 1979), and in relation to the tax year 1974, means the 21st Cheshvan, 5741 (31st October, 1980).
2. (a) A person shall make to the State, in each of the tax years Imposition and 1973 and 1974, a war loan (hereinafter referred to as "the loan") at the rate indicated in this section. The loan shall be made, in respect of the tax year 1973, between the 5th Tishri 5734 (1st October, 1973) and the 8th Nisan, 5734 (31st March, 1974), and in respect of the tax year 1974, between the 9th Nisan, 5734 (1st April, 1974) and the 14th Tishri, 5735 (30th September, 1974), subject to the power to collect balances in excess of the amounts of the advance payments and to the power pursuant to regulations under section 9 (a) to adjust, deductions at source.
* Passed by the Knesset on the 20th Tishri, 5734 (16th October, 1973) and published in Sefer Ha-Chukkim No. 717 of the 21st Tishri, 5734 (17th October, 1973), p. 3 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1086 of 5734, p. 2. 1). Dinei Medina! Yisrael (Nusach Chadash) No. 6, p. 120 ; NV vol. I, p. 145.
3 (b) An individual shall make a loan at the rate of — (a) 3£ p.ct. of his chargeable income up to 40,000 pounds; (b) 4£ P-Ct• °f ms chargeable income in excess of 40,000 pounds but not in excess of 60,000 pounds; (c) 6 p.ct. of his chargeable income in excess of 60,000 pounds. (c) A body of persons shall make a loan at the rate of 4£ p.ct. of its chargeable income.
Exemptions. 3. (a) The following are exempt from the loan: (1) an individual not liable, in the tax year, to tax in excess of 150 pounds; (2) a non-resident, in respect of his income from the sources
specified in paragraphs (2), (4); (5) and (9) of section 2 of the Ordinance; (3) a daily employee within the meaning of regulations under the Defence Loan Law, 5733 — 19731). (b) Notwithstanding the provision of subsection (a), where any amounts have been collected on account of the loan from a person exempt from it, the following provisions shall apply: (1) where an amount not exceeding five pounds has been collected, it shall not be refunded; (2) where an amount exceeding five pounds has been col• lected, loan certificates shall be issued under section 6 : Provided that where an amount as aforesaid has been col• lected from a husband and wife together, the Assessing Officer may act in accordance with the provisions of paragraph (1) in respect of an amount of less than five pounds collected from one of them.
Loan to bear 4. (a) The loans shall bear interest at the rate of 3 p.ct. per annum— (1) in respect of advance payments made in due time under section 8 and loan deducted at source under section 9 — from the 9th Nisan, 5734 (1st April, 1974) in the case of the loan for the tax year 1973 and from the 15th Tishri, 5735 (1st
: October, 1974) in the case of the loan for the tax year 1974 ; (2) in respect of balances of the loan paid by the determining date — from the 1st Nisan, 5736 (1st April, 1976) in the case of the loan for the tax year 1973 and from the 13th
i) Sefer Ha-Chukkim of 5733, p. 92; LSI vol. XXVII, p. 87.
4 Nisan, 5737 (1st April, 1977) in the case of the loan for the tax year 1974. (b) The interest shall be exempt from income tax.
5. (a) In this section — 1 Loan linked (1) "cost-of-living index" has the same meaning as in thet 0 index' Defence Loan Law, 5717 — 1956 *) ; (2) "basic index" — (a) for the purposes of advance payments made in due time under section 8 and loan deducted at source under section 9 — (1) in the case of the loan for the tax year 1973 — means the cost-of-living index published for Decem• ber, 1973; (2) in the case of the loan for the tax ,year 1974, means the cost-of-living index published for June, 1974; (b) for the purposes of balances of the loan paid by any person by the determining date — (1) in the case of the loan for the tax year 1973, means the cost-of-living index published for Decem• ber, 1975; (2) in the case of the loan for the tax year 1974, means the cost-of-living index published for Decem• ber, 1976; (3) "new index" — (1) in the case of the loan for the tax year 1973, means the cost-of-living index published for December, 1988 ; (2) in the case of the loan for the tax year 1974, means the cost-of-living index published for December, 1989. (b) The principal of the loan shall be linked to the cost-of- living index. If at the time of repayment of the loan it appears that the new index exceeds the basic index, the loan shall be repaid increas• ed in proportion to the excess of the new index over the basic index.
6. (a) A person shall be given certificates registered in his name in Loan respect of the amounts of loan paid by him. certificates. (b) The certificates shall be given — i) Sefer Ha-Chukkim of 5717, p. 8 ; LSI vol. XI, p. 5. (1) in respect of the aggregate amount of advance payments made by a person under section 8 and the aggregate amount of loan deducted at source under section 9 — by the 13th Nisan, 5737 (1st April, 1977) in the case of the loan for the tax year 1973 and by the 23rd Adar Bet, 5738 (1st April, 1978) in the case of the loan for the tax year 1974 ; (2) in respect of balances of the loan paid by a person by the determining date — by the 15th Nisan, 5740 (1st April, 1980) in the case of the loan for the tax year 1973 and by the 26th Adar Bet, 5741 (1st April, 1981) in the case of the loan for the tax year 1974. (c) The certificates shall not be negotiable and shall not be capable of being charged or transferred except for transfer by opera-' tion of law. (d) The Minister of Finance shall, with the approval of the Finance Committee of the Knesset, prescribe by regulations the terms and conditions applicable to the loan certificates, including as regards their issue and redemption and balances of an amount smaller than the lowest denomination of the loan certificates. (e) The certificates shall only be for amounts of pounds divisible without remainder by five. (f) The certificates shall not be approved securities for the pur• poses of the Income Tax (Rules for the Approval and Management of Benefit Funds) Regulations, 5724 —19641). and shall not be Gov• ernment securities for the purposes of the Insurance Business (Control) (Modes of Investment of Funds and Capital of Insurer) Regulations, 5728 — 1967 2).
Repayment of 7. (a) The aggregate of the amounts of the loan shall be repaid, in payment1 of the case of the loan for the year 1973, in the tax year 1989, and in
interest. tne case 0f the loan for the tax year 1974, in the tax year 1990, in twelve monthly instalments. (b) The interest on the aggregate amount of the loan shall be paid in three equal five-yearly instalments, as follows : (1) in the case of the loan for the tax year 1973 — the first instalment on the 9th Elul, 5739 (1st September, 1979), the second instalment on the 4th Elul, 5744 (1st September, 1984) and the third instalment upon repayment of the loan ;
1) Kovetz Ha-Takkanot of 5724, p. 1302. 2) Kovetz Ha-Takkanot of 5728, p. 350.
6 (2) in the case of the loan for the tax year 1974 — the first instalment on the 20th Elul, 5740 (1st September, 1980), the second instalment on the 15th Elul, 5745 (1st September, 1985), and the third instalment upon repayment of the loan. (c) The amount of each of the instalments of interest referred to in subsection (b) shall be rounded off to the nearest pound. (d) Where an individual dies, the loan made by him shall be repaid to his spouse, and if he does not leave a spouse, to his heirs, within one year from the day on which application is made therefor, but not before the 17th Kislev, 5735 (1st December, 1974) in the case of the loan for the tax year 1973 and not before the 27th Kislev, 5736 (1st December, 1975) in the case of the loan for the tax year 1974. (e) A person who in or after the tax year 1973 reaches an age 6f at least sixty-five years is entitled to have the loan for the tax year 1973 repaid to him in the year 1977 or four years after reaching the age of sixty-five years, whichever is later. A person who in or after the tax year 1974 reaches an age of at least sixty-five years is entitled to have the loan for the tax year 1974 repaid to him in the year 1978 or four years after reaching the age of sixty-five years, whichever is later. In each case, the person must file an application for repayment, accompanied by the loan certificate.
8. (a) A person liable to make advance payments under section Advance 175 of the Ordinance for the tax year 1973 or 1974 shall pay on account1 of account of the loan, in the case of the loan for the tax year 1973, 25 1oan• per cent1 of the amount specified in the Schedule on the tenth of. each of the months November 1973 to February 1974 and in the case of the loan for the tax year 1974, 20 per cent of the amount specified in the Schedule on the tenth of each of the months May 1974 to September 1974. (b) A, person liable to make advance payments under section 176 of the Ordinance for the tax year 1973 or 1974 shall pay on account of the loan an amount equal to 13 per cent of the aggregate amount of advance payments to which he is liable for the year in question on account of the tax, in two equal instalments, on the 15th Kislev, .5734 (10th December, 1973) and the 16th Adar, 5734 (10th March, 1974) in the case of the loan for the tax year 1973 and on the 20th Sivan, 5734 (10th June, 1974) and the 23rd Elul, 5734 ׳ .10th September, 1974) in the case of the loan for the tax year 1974) Duty to deduct 9. (a) Whoever makes, or is responsible for making, any payment, at source. being work income, pension or a charge or annuity, for the tax year 1973 or 1974 shall deduct therefrom in the months October 1973 to September 1974, with the tax which he is liable to deduct under section 164 of the Ordinance, an additional amount on account of the loan, and shall subsequently deduct such amounts as are required for col• lecting the loan due under section 2, all in the manner and instalments prescribed by regulations. (b) The Minister of Finance may, by regulations under subsection (a), combine the said rates of deduction with the rates of deduction prescribed for the deduction of income tax and defence loan under the Defence Loan Law, 5733 — 1973 (hereinafter referred to as "defence loan").
Determination 10. Where a person has paid any amounts on account of tax, defence of amount of loan. loan and loan under this Law, then, for the purpose of the issue of loan certificates, the share of the loan in the aggregate of the amounts paid by him as aforesaid shall correspond to the proportion between the amount of the loan to which he is liable and the aggregate of the tax, defence loan and loan under this Law to which he is liable.
Finality of 11. Notwithstanding the provisions of section 2 and subject to the advance payments and provisions of section 3 (b), where the amount of advance payments deduction made by a person under section 8 or the amount deducted from the at source. income of a person under section 9 exceeds the amount of the loan to which he is liable for the tax year 1973 or 1974, the amount paid or deducted as aforesaid shall be deemed to be the amount of the loan to which he is liable for that year ; and so shall the amount deducted from work income of a person under section 9 where it is less than the amount to which he is liable on that income for that year.
Loan not paid 12. (a) The Minister of Finance may, with the approval of the by the determining Finance Committee of the Knesset, prescribe by regulations how any date. loan not paid by the determining date shall be dealt with. Such regu• lations may also prescribe that the loan shall be converted into a tax or that it shall not be collected. (b) Regulations under subsection (a) may be general or in respect of particular classes of persons liable to the loan or according to the amount of the loan or other prescribed criteria.
Application of 13. Save as otherwise provided in this Law, the provisions of the provisions of Ordinance. Ordinance shall apply to the loan as if it were part of the tax.
8 14. The Government is hereby authorised to accept on behalf of the Voluntary State a voluntary loan of a total amount not exceeding one thousand million pounds on the conditions set out in this Law, including the times for the beginning of the payment of interest and for the fixing of the amounts of linkage differentials, and to issue for this purpose special series of loan certificates.
15. The Minister of Finance is charged with the implementation Implementation of this Law and may make regulations as to any matter relating to and re8ulatlons such implementation.
SCHEDULE (Section 8 (a)) The rates of the advance payments on account of the loan for each of the tax years 1973 and 1974 shall be as follows: Where the advance payments on account of income tax for that year do not exceed 100 pounds — nil; where the advance payments on account of income tax exceed 100 pounds but do not exceed 2,000 pounds — 20 agorot per pound of such advance payments in excess of 100 pounds; where the advance payments on account of income tax exceed . 2,000 pounds but do not exceed 3,500 pounds — 380 pounds, plus 13 agorot per pound of such advance payments in excess of 2,000 pounds; where the advance payments on account of income tax exceed 3,500 pounds but do not exceed 5,000 pounds — 575 pounds, plus 8 agorot per pound of such advance payments in excess of 3,500 pounds; where the advance payments on account of income tax exceed 5,000 pounds but do not exceed 30,000 pounds — 695 pounds, plus 7 agorot per pound of such advance payments in excess of 5,000 pounds; where the advance payments on account of income tax exceed 30,000 pounds — 2,445 pounds, plus 10 agorot per pound of such advance payments in excess of 30,000 pounds.
GOLDA MEIR YAACOV S. SHAPIRO Prime Minister Minister of Justice Acting Minister of Finance EFRAYIM KATZIR President of the State (No. 2)
EIGHTH KNESSET AND LOCAL AUTHORITIES ELECTIONS (TEMPORARY PROVISIONS) LAW, 5734 — 1973*
CHAPTER ONE: ELECTIONS TO THE KNESSET Postponement 1. The elections to the Eighth Knesset which were fixed for the of elections to Eighth Knesset. 4th Cheshvan, 5734 (30th October, 1973) are hereby postponed. They shall take place on the 6th Tevet, 5734 (31st December, 1973).
Term of office 2. (a) The term of office of the Seventh Knesset shall continue of Seventh Knesset. until the convening of the Eighth Knesset. (b) From the coming into force of this Law, the Seventh Knesset shall only be convened in accordance with section 33 of the Basic Law: The Knesset1).
Term of office 3. For the purposes of the term of office of the Eighth Knesset and Knesset* ' the Elections to the Ninth Knesset, the Eighth Knesset shall be deemed to have been elected on the 4th Cheshvan, 5734 (30th October, 1973).
Saving of acts 4. (a) Every act done before the coming into force of this Law, and times. properly and in due time, under the Knesset Elections Law (Con• solidated Version), 5729—1969 2) (hereinafter referred to as "the Elections Law" or the Political Parties (Financing) Law, 5733 — 1973 3), preparatory to the elections to the Eighth Knesset shall remain valid. (b) Where a time for the doing of any act is prescribed by section 57 (i), 62, 63 or 64 (a) or (b) of the Elections Law, the provisions of section 1 shall not be taken to prescribe a new time for it.
Extension 5. For the purposes of the elections to the Eighth Knesset, the of times. Central Election Committee may extend times under section 142 of the Elections Law by up to ten days.
Passed by the Knesset on the 29th Tishri, 5734 (25th October, 1973) and published in Sefer Ha-Chukkim No. 718 of the 2nd Cheshvan, 5734 (28th October, 1973), p. 10 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1087 of 5734, p. 9. Sefer Ha-Chukkim of 5718, p. 69 ; LSI vol. XII, p. 85. Sefer Ha-Chukkim of 5729, p. 103 ; LSI XXIII, p. 110.
3) Sefer Ha-Chukkim of 5733, p. 52; LSI vol. XXVII, p. 48.
10 6. In decisions of the Chairman of the Central Election Committee Propaganda for the Eighth Knesset under sections 15 and 15A of the Elections broadcasts. (Modes of Propaganda) Law, 5719— 1959J), election propaganda broadcasts made under the said sections before the coming into force of this Law shall not be taken into account.
CHAPTER TWO: ELECTIONS TO LOCAL AUTHORITIES 7. The elections to the councils of local authorities which were fixed Postponement of elections. • for the 4th Cheshvan, 5734 (30th October, 1973) are hereby postponed. They shall take place on the 6th Tevet, 5734 (31st December, 1973).
8. (a) Every act done before the coming into force of this Law, Saving of acts properly and in due time, under the Local Authorities (Elections) and times. preparatory to the elections scheduled for the ,(־ Law, 5725 — 1965 4th Cheshvan, 5734 (30th October, 1973) shall remain valid. (b) Where a time for the doing of any act is prescribed by section 24, 24 (a) or 35 (h) of the Local Authorities (Elections) Law, 5725 — 1965, the provisions of section 7 shall not be taken to prescribe a new time for it.
9. Where a time has been extended under section 142 of the Elec Extension tions Law or section 5 of this Law, the Minister of the Interior may of times. make a corresponding extension of the relevant time under the Local Authorities (Elections) Law, 5725— 1965.
CHAPTER THREE: MISCELLANEOUS 10. The provisions of this Law shall apply notwithstanding anything Application contained in the Basic Law: The Knesset, the Elections Law, the Political Parties (Financing) Law, 5733 — 1973, the Local Authorities (Elections) Law, 5725 —1965, or the Enlargement of Times Law, 5717— 1957 3).
11. This Law shall come into force on the day of its adoption by Commencement, the Knesset. GOLDA MEIR MICHAEL CHAZANI Prime Minister Minister of Social Welfare Acting Minister of the Interior EFRAYIM KATZIR President of the State
1J Sefer Ha-Chukkim of 5719, p. 138 ; LSI vol. XIII, p. 146., 2) Sefer Ha-Chukkim of 5725, p. 248 ; LSI vol. XIX, p. 261. s) Sefer Ha-Chukkim of 5717, p. 42 ; LSI vol. XI, p. 38.
11 (No. 3)
STATE OF ISRAEL BONDS (DEVELOPMENT AND RECONSTRUCTION ISSUE) LAW, 5734 — 1973 *
Authorisation 1. The Minister of Finance is authorised to borrow, on behalf of to accept loan. the State of Israel, a sum not exceeding 1,000,000,000 dollars (coin or currency of the United States of America, or its equivalent in cur• rencies of other countries) and for this purpose to issue and sell from time to time bonds in the United States of America and other countries.
Title and 2. The bonds issued under this Law (hereinafter referred to as designation of Bonds. "Bonds") shall be designated as "State of Israel Bonds (Development and Reconstruction Issue)" or with such variations of title and with such series designations as the Minister of Finance may determine.
Power of 3. The Bonds shall be issuable in annual or other series, and the Minister of Finance. Minister of Finance may from time to time determine the form of the Bonds and of each series thereof, the amounts in which they shall be issued subject to the limitation imposed by section 1, the modes of their issue and the terms and conditions applicable to them, in• cluding restrictions on their transfer. Such terms and conditions need not be uniform in all series, but may vary from series to series.
Denominations, 4. (a) The Bonds may be issued on an interest-bearing basis or on types and characteristics a capital-appreciation basis or on a combination interest-bearing and of Bonds. capital-appreciation basis and shall mature at such time or times as may be prescribed by the Minister of Finance, provided that no Bond issued under this Law shall mature later than 15 years after the date of issue. Bonds issued on an interest-bearing basis shall bear such rate of interest, and Bonds issued on a capital-appreciation basis shall carry such rate of appreciation and Bonds issued on a combination interest-bearing and capital-appreciation basis shall bear such rate of interest and carry such rate of appreciation as may be prescribed by the Minister of Finance, provided that no Bond issued under this Law shall afford an investment yield, taking into account any rate of interest on appreciation and any discount or premium applicable
Passed by the Knesset on the 19th Cheshvan, 5734 (14th November, 1973) and published in Sefer Ha-Chukkim No. 719 of the 27th Cheshvan, 5734 (22nd November, 1973), p. 14 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1090 of 5734, p. 32.
12 thereto, exceeding 4 p.ct. per annum, compounded semi-annually. The Bonds shall be of such denominations and may be sold at such price or prices arid redeemed or repurchased before and at maturity upon such terms and conditions, consistent with the provisions of this Law, as the Minister of Finance may from time to time prescribe. (b) The Minister of Finance may authorise the acceptance of outstanding obligations of the State of Israel in payment for the Bonds, and he may designate the obligations of the State of Israel which may be so accepted and the terms and conditions of such acceptance.
5. (a) A Bond shall bear the State Seal or the State Emblem or a Signature facsimile of either. on Bonds• (b) A Bond shall bear the signatures of the Prime Minister and the Minister of Finance or the facsimile of such signatures printed from engraving; the coupon annexed to a Coupon Bond need only bear such a facsimile of the signature of the Minister of Finance. (c) The Minister of Finance may prescribe that a Bond shall be signed by additional persons appointed by him in that behalf from among the persons employed in the service of the State of Israel; notice of the appointment shall be published in Reshumoi.
6. The principal, interest, appreciated principal and redemption or Repayment •ty״repurchase prices payable under the Bonds shall, subject to the pro- at matu vision of section 8 for repurchase in Israel currency at the option of the holder, be paid in legal tender currency of the United States of America out of the general revenues and assets of the State of Israel. The full faith and credit of the State of Israel is pledged for such payment.
7. The Minister of Finance is empowered to prescribe the terms Redemption and conditions upon which any Bond may be redeemed or repurchased before 'maturity, prior to maturity; provided, however, that if Bonds are issued in series, no Bond of any series may be called for redemption by the State of Israel unless all Bonds of a prior series have been called for redemption.
8. The Minister of Finance may make provisions for the establish- Sinking fund
d UrChaSe ment of a sinking fund and prescribe the terms and conditions upon fn israel which the State of Israel shall, upon the demand of the holder of a currency. Bond, repurchase any Bond in Israel currency.
13 Exemption 9. (a) The Bonds shall be exempt from stamp duty.
rom taxes. ^ ^ ^ actUal owner of a Bond is resident abroad, the prin• cipal, interest, appreciated principal and redemption or repurchase prices payable thereunder, or any income or gain obtained in trans• actions therein, shall be free of all taxes, whether ad valorem or otherwise, and whether of specific or general applicability, which are, or may in the future be, imposed in Israel.
Administration. 10. The Minister of Finance may appoint Fiscal Agents in the United States of America and other countries for the purposes of this Law and may enter into contracts on behalf of the State of Israel with any person for the carrying out of any operations incidental to the issue, flotation, registration and transfer of the Bonds.
Implementation 11. (a) The Minister of Finance is charged with the implementation and regulations. of this Law and may — / (1) execute, either personally or through a person appointed by him in that behalf in writing, any document (including any contract of the kind referred to in section 10) deemed by him to be necessary or desirable for the implementation of this Law; (2) appoint agents abroad in order to carry on in his> name the sale of, and other services connected with, the Bonds; (3) appoint registrars and transfer agents and establish offices for maintaining records of the registration and transfer of Bonds. (b) The expenses incidental to the implementation of this Law shall be paid out of the general revenues and assets of the State of Israel. (c) The Minister of Finance may make regulations as to any matter relating to the implementation of this Law.
GOLDA MEIR HAIM GVATI Prime Minister Minister of Agriculture Acting Minister of Finance
EFRAYIM KATZIR President of the State
14 (No. 4)
ENCOURAGEMENT OF CAPITAL INVESTMENTS (AMENDMENT No. 9) LAW, 5734— 1973 *
1. In section 62 (a) of the Encouragement of Capital Investments Amendment of 62־ Law, 5712 —19591). paragraph (1) shall be replaced by the following secUon paragraph : "(1) such part of the customs duty under the Customs Tariff and Exemption Ordinance, 1937 2). as is in excess of 5 per cent;".
2. Section 1 shall apply whether the enterprise or enlargement was Scope of approved before the coming into force of this Law or thereafter.
GOLDA MEIR HAIM GVATI Prime Minister Minister of Agriculture Acting Minister of Finance
EFRAYIM KATZIR President of the State
I
* Passed by the Knesset on the 19th Cheshvan, 5734 (14th November, 1973) and published in Sefer Ha-Chukkim No. 719 of the 27th Cheshvan, 5734 (2nd November, 1973), p. 16 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1090 of 5734, p. 31. !) Sefer Ha-Chukkim of 5719, p. 234 — LSI vol. XIII, p. 258 ; Sefer Ha- Chukkim of 5731, p. 30 — LSI vol. XXV, p. 20. 2) P.O. of 1937, Suppl. I, p. 215 (English Edition). (No. 5)
ENCOURAGEMENT OF INVESTMENTS (LARGE-CAPITAL COMPANIES) LAW, 5734 — 1973 *
Definitions. !. Tn this Law — "large-capital company" or "company" means a company regis• tered in Israel which meets the following three requirements : (1) its registered share capital is one hundred million dollars and the subscribers to its memorandum have subscribed for shares of an amount of at least twenty million dollars; (2) its objects are to engage in Israel, directly or indirectly, in the establishment, acquisition or enlargement of industrial, financial, agricultural, tourist or transport enterprises, the development of immovable property in accordance with schemes approved in advance by the Government, construction operations or public services or the active promotion in and outside Israel of exports from Israel; (3) it has been designated under section 2 as a large-capital com• pany within the meaning of this Law; "series of shares" means shares of a large-capital company offered under one prospectus ; for this purpose — (1) shares taken up by the subscribers to the memorandum or issued within two years from the date of registration of the com• pany and before it has published a prospectus shall be deemed to' be shares offered under a prospectus on the date of registration of the company and shall be considered as the first series of shares ; (2) shares issued otherwise than under a prospectus within two years from the date of publication of the last prospectus prior to their issue and acquired by a non-resident with foreign cur• rency within the meaning of section 11 shall be deemed to be included in the series of shares offered under that prospectus; (3) bonus shares allotted to holders of shares of a particular series of shares shall be deemed to be included in that series;
* Passed by the Knesset on the 26th Cheshvan, 5734 (21st November, 1973) and published in Sefer Ha-Chukkim No. 720 of the 4th Kislev, 5734 (29th November, 1973), p. 16 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1066 of 5733, p. 307.
16 "memorandum" and "series of debentures" have the same mean• ings as in the Companies Ordinance*); "prospectus" means a prospectus permitted to be published under the Securities Law, 5728 — 1968 2); "dollar" means a dollar of the United States of America; other terms have the same meanings as in the Income Tax Ordi• nance3) (hereinafter referred to as "the Ordinance").
2. The Minister of Finance may, with the approval of the Finance Power to designate large- Committee of the Knesset, determine, up to the 27th Tevet, 5736 capital company. (31st December, 1975), that a particular company is a large-capital company within the meaning of this Law.
3. A large-capital company and its shareholders shall, subject to Right to the provisions of section 11, be entitled to benefits under this Law.
4; Benefits granted in respect of a series of shares shall apply to Application of benefits a series of shares offered within the limits of the share capital stated to series in the memorandum of the company at the time of its registration. of shares. Where the capital is increased, all or part of the benefits shall also apply to a series of shares offered within the framework of the in• creased capital if and in so far as the Knesset so prescribes by resolution upon the proposal of the Government.
5. A large-capital company shall be exempt from income tax under Company to be exempt from section 127 (a) of the Ordinance and from tax on capital gains for income tax and thirty-six years beginning with the first tax year in which it has a tax on capital chargeable income: gains.
6. (a) A large-capital company shall, in respect of its entitling Benefits as to company tax income — and other tax. (1) be chargeable with company tax at a rate not exceeding 28 per cent; (2) be exempt from every other tax imposed on income. (b) For the purposes of this section and of section 7 —: "entitling income", in respect of any tax year, means such part of the chargeable income of the company in that tax year
*) Laws of Palestine vol. I, cap. 22, p. 161 (English Edition); Sefer Ha- Chukkim of 5725, p. 121 — LSI vol. XIX, p. 121. *) Sefer Ha-Chukkim of 5728, p. 234 ; LSI vol. XXII, p. 266. ") Dinei Medina! Yisrael (Nusach Chadash) No. 6, p. 120 ; NV vol. I, p. 145.
17 as bears to the total thereof the same proportion as the total paid-up share capital of those series of shares whose period of benefits has not yet expired bears to the total paid-up share capital of the company, as determined upon the expiration of that year; "period of benefits", in respect of any series of shares, means eleven tax years beginning with the tax year in which the series is offered or ten tax years beginning with the first tax year in which the company has a chargeable income, which• ever period ends later.
Benefits of 7. (a) Where within fifteen years from the year in which any en• shareholder of company. titling income is obtained any person receives any dividend from the company out of that income, he shall be exempt from all tax thereon additional to the tax paid by the company, and the same shall also apply to an investment yield paid as dividend by another body cor• porate out of dividend received as aforesaid ; for this purpose, income of the company which accrued first shall be deemed to have been distributed first. (b) A person who receives any dividend out of a capital gain of a large-capital company shall be exempt from all tax thereon. (c) A non-resident who receives any dividend to which sub• section (a) does not apply shall be exempt from all tax thereon other than tax which the company is required to deduct under section 161 of the Ordinance. (d) A person who sells a share out of a series of shares shall be exempt from tax on a capital gain arising from such sale.
Exemption from 8. Shares of a non-resident being part of a series of shares shall
estate duty. nQt ^ included in the assets of his estate for the purposes of estate duty. For this purpose, "non-resident" includes a person who was a non-resident at the time he acquired the shares.
Exemption from 9. (a) Where application is made to register a company the share stamp duty. capital of which is one hundred million dollars and the objects of which are in accordance with the provisions of paragraph (2) of the definition of "large-capital company" in section 1, the Minister of Finance may direct that the payment of the stamp duty leviable on the memorandum be deferred pending a decision under section 2. (b) The following documents of a large-capital company shall be exempt from stamp duty:
18 (1) the memorandum ; . (2) a return of an allotment of shares under section 93 of the Companies Ordinance and a share warrant to bearer within the meaning of section 28 of the Companies Ordinance which relate to the share capital stated in the memorandum at the time of registration of the company. (c) Documents as specified in subsection (b) (2) relating to in• creased share capital shall be exempt from stamp duty if so prescribed by resolution under section 4. (d) A series of debentures and a trust deed under section 124 of the Companies Ordinance which relates to a series of debentures shall be exempt from stamp duty if the Minister of Finance, with the approval of the Finance Committee of the Knesset, determines that the exemption is in the public interest.
10. A non-resident holder of a share being part of a series of Right to receive foreign shares shall be entitled to receive foreign currency at the official rate currency. of exchange for the transfer abroad of dividend received by him in respect of such share or the proceeds of the sale thereof.
11. (a) Where the amount of the paid-up share capital of a large- Annulment capital company has not upon the expiration of three years from the of benefits• issue of the first series of shares reached thirty million dollars, the benefits under this Law shall be annulled retroactively. (b) The Minister of Finance may annul all or part of the benefits under this Law prospectively or retroactively where — (1) a large-capital company has issued a series of debentures before the amount of its paid-up share capital has reached thirty million dollars; (2) the company has allotted less than 80 per cent of its share capital to non-residents for foreign currency ; for this purpose, "foreign currency" includes — (a) Israeli currency received from the conversion of foreign currency at the official rate of exchange; (b) Israeli currency received from the redemption of State of Israel Bonds floated outside Israel and approved for this purpose by the Controller of Foreign Exchange. (c) Where any benefits have been annulled retroactively, whether by virtue of subsection (a) or by virtue of a decision of the Minister of Finance under subsection (b), all taxes in respect of which those benefits were granted shall be paid at the times prescribed by the Minister of Finance with the addition of interest at the rate of 15 per
19 cent per annum from the day on which they would have become pay• able had those benefits not been granted.
Implementation 12. The Minister of Finance is charged with the implementation of and regulations. this Law and may make regulations as to any matter relating to its implementation.
GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State (No. 6) BROADCASTING AUTHORITY (AMENDMENT No. 4) LAW, 5734 — 1973 * 1. In section 29 of the Broadcasting Authority Law, 5725 —1965 J) Amendment of section 29 (hereinafter referred to as "the principal Law") — (1) subsection (a) shall be replaced by the following subsection: "(a) (1) The Managing Committee shall, in the manner to be prescribed by regulations, impose a fee for maintenance of a wireless receiving set and a fee for maintenance of a television receiving set including a payment for main tenance of a wireless receiving set. The time for payment of the fees shall be prescribed in the said regulations. The fee for maintenance of a television receiving set may be paid in two equal half-yearly instalments. The Managing Committee may also enact by the said regula tions provisions as to modes of collecting the fees, includ ing centralised collection and collection through banks. (2) The Managing Committee may, in the manner which . shall be prescribed by regulations, exempt particular classes of persons maintaining a wireless receiving set or television receiving set from the duty of notification under section 29B and from payment of the whole or part of a fee imposed under this subsection." ; (2) the following shall be added at the end of subsection (b): "For this purpose, "fee" includes one half of the fee for the maintenance of a television receiving set".
2. The following sections shall be inserted after section 29 of the Addition of
s e ^ d״ principal Law: a "Duty of 29A. (a) A dealer who has sold or leased out a dGclldT to IffcL ICG notification. wireless receiving set or television receiving set shall send a notification to such effect to the Broadcasting Authority in such manner, at such time and con- * Passed by the Knesset on the 1st Kislev, 5734 (26th November, 1973) and published in Sefer Ha-Chukkim No. 721 of the 9th Kislev, 5734 (4th December, 1973, p. 22; the two Bills on which this Law is based were published, with Explanatory Notes, in Hatza'ot Chok No. 1055 of 5733, pp. 248 and 250, respectively. i) Sefer Ha-Chukkim of 5725, p. 106 — LSI vol. XIX, p. 103 ; Sefer Ha- Chukkim of 5726, p. 78 — LSI vol. XX, p. 72; Sefer Ha-Chukkim of 5729, p. 20 — LSI vol. XXIII, p. 23 ; Sefer Ha-Chukkim of 5731, p. 108 — LSI vol. XXV, p. 107.
21 taining such particulars as shall be prescribed by regulations. If he fails to send a notification as afore• said, he .shall be liable to a fine of 1,000 pounds. (b) For the purposes of this section, "dealer" means a person whose business or part of whose business is the wholesale or retail trade in wireless receiving sets or television receiving sets. Duty of person 29B. (a) A person, other than a dealer, who has maintaining set to make come to maintain a wireless receiving set or tele• notification. vision set chargeable with a fee shall make notifica• tion to such effect to the Broadcasting Authority, in such manner and supplying such particulars as shall be prescribed by regulations, within thirty days from the day on which the set came to be maintained by him or within sixty days from the date of publi• cation of the Broadcasting Authority (Amendment No. 4) Law, 5734 — 1973, whichever period ends last. (b) A person who contravenes the provisions of subsection (a) shall be liable to a fine of 500 pounds, and the Court may also impose on him double the fee for the first year in which he main• tained the set without making notification or paying the fee.". Transitional 3. (a) A person who before the date of publication of this Law provisions. paid a fee for the maintenance of a wireless receiving set or television receiving set shall be exempt in respect thereof from the duty of notification under section 29B of the principal Law. (b) A person who maintained a wireless receiving set or television receiving set before the date of publication of this Law and makes notification under section 29B of the principal Law shall be exempt from the payment of fees and fines-for-delay in respect of the main• tenance of the set until that date unless he has already paid them or been given notice to pay them. (c) Exemption from payment of a fee granted by the date of publication of this Law shall be regarded as validly granted.
GOLDA MEIR YIGAL ALON Prime Minister Deputy Prime Minister and Minister of Education and Culture EFRAYIM KATZIR President of the State
22 (No 7)
EIGHTH KNESSET AND LOCAL AUTHORITIES ELECTIONS (TEMPORARY PROVISIONS) (No. 2) LAW, 5734 —1973 *
1. A person whose eighteenth birthday, according to the relevant Voting rights entry in the Population Register, falls between the 16th Elul, 5733 yelr-ofds.66"" ' (13th September, 1973) and the 6th Tevet, 5734 (31st December, 1973) and who was an Israeli national and registered in the Population Register as a resident, with his address, on the 1st Iyar, 5733 (3rd May, 1973) shall be entitled to vote in the elections to the Eighth Knesset and in the elections to the councils of local authorities which are to take place together with the elections to the Eighth Knesset.
2. (a) The Minister of the Interior shall prepare for every polling Supplement to district a supplement to the voters' list (hereinafter referred to as a voters hst• "supplement") which shall include every person entitled to vote under section 1 and registered in the Population Register as a resident of that district. (b) The provisions of section 29, 30 and 71 (a) of the Knesset Elections Law (Consolidated Version), 5729 —19691J (hereinafter referred to as "the Knesset Elections Law") shall apply mutatis mutandis to a supplement. (c) The provisions of sections 33 to 51 and section 55A of the Knesset Elections Law shall not apply to a supplement.
3. Where a person is included in a supplement, the Minister of the Notice to voter. Interior shall, by the 22nd Kislev, 5734 (17th December, 1973), send him notice to such effect in the manner indicated in section 31 of the Knesset Elections Law. The notice shall set out the particulars indi• cated in section 32 of the Knesset Elections Law.
4. Each copy of a voters' list required to be delivered under section Attachment of 71 (b) of the Knesset Elections Law and section 53 of the Local suPPlements• Authorities (Elections) Law, 5725 — 1965 2) (hereinafter referred to as "the Councils Elections Law") shall have attached to it a copy of the supplement relating to that list.
* Passed by the Knesset on the 9th Kislev, 5734 (4th December, 1973) and published in Sefer Ha-Chukkim No. 722 of the 16th Kislev, 5734 (11th December, 1973), p. 26 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1092 of 5734, p. 40. 1) Sefer Ha-Chukkim of 5729, p. 103 ; LSI vol. XXIII, p. 110. 2) Sefer Ha-Chukkim of 5725, p. 248 ; LSI vol. XIX, p. 261. 23 Voting by 5. For the purposes of the elections dealt with by this Law, regions certain employees. as referred to in section 95A of the Knesset Elections Law and section 84A of the Councils Elections Law may be designated also within the areas of the State.
Special powers. 6. (a) The Central Election Committee for the Eighth Knesset may, by a two-thirds majority of its members which includes the Chairman, adopt such decisions and take such steps as in its opinion are necessary to ensure the holding of the elections to the Eighth Knesset in due time and to prevent disruptions in holding them. (b) A decision or step under subsection (a) shall not be contrary to the Basic Law: The Knessetor to Chapter One, Two, Five, Six, Eight, Eleven or Twelve of the Knesset Elections Law. (c) This section shall add to and not derogate from powers under the Knesset Elections Law.
Complaints and 7. The provisions of section 137 of the Knesset Elections Law shall applications. apply to an act or omission under this Law.
Application 8. The provisions of this Law shall apply notwithstanding anything of Law. contained in the Basic Law: The Knesset, the Knesset Elections Law or the Councils Elections Law.
Commencement. 9. This Law shall come into force on the date of its adoption by the Knesset.
GOLDA MEIR YOSEF BURG Prime Minister Minister of the Interior EFRAYIM KATZIR President of the State
i) Sefer Ha-Chukkim of 5718, p. 69 ; LSI vol. XII, p. 85.
24 (No. 8)
SAFETY BELTS (VEHICLES) (AMENDMENT) LAW, 5734 —1973 *
1. In section 3 (a) of the Safety Belts (Vehicles) Law, 5733 — 1973 1). Amendment of 3־ the words "on the 7th Tevet, 5734 (1st January, 1974)" shaU be re- sectlon placed by the words "on the 9th Nisan, 5734 (1st April, 1974): Provided that the Minister of Transport may, under appropriate circumstances and with the approval of the Economic Committee of the Knesset, prescribe another day by order".
2. This Law shall come into force on the 7th Tevet, 5734 (1st Commencement. January, 1974).
GOLDA MEIR SHIMON PERES Prime Minister Minister of Transport
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 15th Kislev, 5734 (10th December, 1973) and published in Sefer Ha-Chukkim No. 723 of the 25th Kislev, 5734 (20th December, 1973), p. 28 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1093 of 5734, p. 42. !) Sefer Ha-Chukkim of 5733, p. 250 ; LSI vol. XXVII, p. 288. (No. 9)
DISCHARGED SOLDIERS (TEMPORARY PROVISIONS) LAW, 5734— 1973 *
Definitions. !, jn tnjs Law _ "regular service" and "reserve service" have the same respective meanings as in the Defence Service Law (Consolidated Version), 5719 —19591) (hereinafter referred to as "the Defence Service Law"); "the determining period" means the period between the 9th Elul, 5733 (6th September, 1973) and the 9th Tishri, 5735 (25th September, 1974); "discharged soldier" means — (1) a person who has served in reserve service for an entitling period and whose service was validly terminated; (2) a person who, having served in regular service under Chapter Three of the Defence Service Law* immediately thereafter served in regular service by virtue of an order under section 26 of the said Law for an additional period of not less than six months and immediately thereafter served in regular service, or in regular service as aforesaid and reserve service together, for an entitling ׳ period, and whose service was validly terminated; ! (3) a person who validly terminated service as referred to in paragraph (1) or (2) even though it lasted for less than an entitling period, if it was terminated in consequence of captivity or as a result of injury, illness or aggravation of illness which befell him in the period of his service and in consequence "of his service and was not caused by grave misconduct on his part; the provi sion of section 1A of the Invalids (Pensions and Rehabilitation) Law (Consolidated Version), 5719 — 1959 1J, as to injury sustained on the way to or from ,camp shall also apply to injury as here referred to; "entitling period" means seventy-five days of service, consecutive or non-consecutive, in the determining period, but does not include days of service under an engagement for permanent service.
* Passed by the Knesset on the 30th Kislev, 5734 (25th December, 1973) and published in Sefer Ha-Chukkim No. 724 of the 10th Tevet, 5734 (4th January, 1974), p. 31 ; the Bill and an Explanatory Note were published . in Hatza'ot Chok No. 1095 of 5734, p. 49. i) Sefer Ha-Chukkim of 5719, p. 286 ; LSI vol. XIII, p. 328.
26 2. (a) A discharged soldier shall have the rights specified.in this Rights of discharged Law. soldier. (b) This Law shall not derogate from, but add to, any right of a discharged soldier under other laws or under any agreement; how• ever, the right of a person under this Law shall be subject to rights of another person under the Invalids (Pensions and Rehabilitation) Law (Consolidated Version), 5719 — 1959, the Fallen Soldiers' Fami• lies (Pensions and Rehabilitation) Law, 5710— 19501). the Discharged Soldiers (Reinstatement in Employment) Law, 5709—1949 2), or regulations under any of those Laws.
3. A right under this Law shall not accrue to a discharged soldier Claims, unless he claims it, in the manner prescribed, by the 19th Nisan, 5735 (31st March, 1975) or, in respect of housing priority under section 11, by the 1st Nisan, 5736 (31st March, 1976). A claim may be filed even before the claimant has terminated his service.
4. Notwithstanding the provisions of section 3, a discharged soldier Order of shall, as regards the order of precedence in job placement under the jo^p^cement. Rules of the Employment Service, be treated as a person discharged from regular service under the Defence Service Law.
5. (a) Where it is prescribed by or under any enactment, agreement Exemption or usage that a person may only be appointed to a particular post competition^ after a tender competition has been announced, and a discharged soldier proposes his candidacy after such a competition has been announced, the competition proceedings may be discontinued and the soldier appointed to that post, provided that he meets all the qualifi• cations for that post set out in the announcement and the other conditions prescribed by or under the enactment, agreement or usage in respect of the post or the candidate. Where two or more discharged soldiers meeting the said requirements propose their candidacies, the competition proceedings may be discontinued and the competition held between them alone. (b) This section shall not apply to a tender competition open only to employees of the holder thereof.
*) Sefer Ha-Chukkim of 5710, p. 162 ; LSI vol. IV, p. 115. 2) Sefer Ha-Chukkim of 5709, p. 13 ; LSI vol. Ill, p. 10. Matriculation 6. Where a discharged soldier not in possession of a certificate certificate. attesting that he has passed the matriculation examination held by or under the supervision of the Ministry of Education and Culture (here• inafter referred to as a "matriculation certificate") or a certificate recognised by the Ministry of Education and Culture as equivalent to a matriculation certificate wishes to study at an educational institution in Israel which, under the supervision or with the approval of the Ministry of Education and Culture, provides • the education required for passing an examination as aforesaid, the Treasury shall pay his tuition fees at an institution as aforesaid for a period not exceeding three years, provided that he begins his studies not later than the 25th Tishri, 5736 (1st September, 1975).
Tuition fees at 7. Where a discharged soldier is required to pay tuition fees for the post-secondary institution. year 5734 or 5735 at an institution of higher education recognised under the Council for Higher Education Law, 5718 —1958*), or at an institution holding a permit under the said Law or at a yeshiva or some other post-secondary institution in Israel recognised by the Ministry of Education and Culture for the purposes of this Law, the Treasury shall pay the tuition fees, on the same conditions as the discharged soldier is required to pay them, for the study year 5734 or 5735, as the discharged soldier may elect.
Tuition fees at 8. Where a discharged soldier interrupted his studies at an institution institution of higher education of higher education abroad recognised by the Ministry of Education abroad. and Culture for this purpose, in order to serve in the determining period, the Treasury shall contribute to his tuition fees at that institu• tion in respect of one academic year in which he served as aforesaid, but not more than an amount prescribed by regulations having regard to the rate of tuition fees for one year at institutions of higher educa• tion in Israel. The same shall apply where a discharged soldier had paid the whole or part of his tuition fee at an institution as aforesaid but was unable to begin his studies by reason of his service in the determining period.
Prior right 9. Where admission to studies at an institution of higher education of admission to studies. as referred to in section 7 for the study year 5734 or 5735 is limited to a specific number of candidates, and one of the candidates is a discharged soldier who meets the academic conditions of eligibility obtaining at the institution, his right to be admitted to studies as
!) Sefer Ha-Chukkim of 5718, p. 191 ; 15/ vol. XII, p. 217.
28 aforesaid, under the rules of procedure existing at that institution with regard to the given case, shall be prior to the right of any other candidate except another discharged soldier as aforesaid, and the institution shall observe this order of priority in admitting candidates to studies.
10. (a) Subject to the provisions of subsection (b), where vocational Vocational training. training is provided by or on behalf of the State, a discharged soldier shall be exempt from tuition fees therefor, and if the tuition fees are not payable to the Treasury, the Treasury shall pay the tuition fees of the discharged soldier. (b) The exemption and the obligation to pay under subsection (a) shall, at the discharged soldier's choice, apply to training in day classes in the year 5734 or 5735 or to two consecutive years' training in evening classes in the years 5734 to 5737. (c) Where, in the case of training organised by or on behalf of the State, the number of candidates whom it is possible to train for a particular vocation in the year 5734 or 5735 is limited, and one of the candidates is a discharged soldier who meets the conditions of personal fitness for the vocational training in question, his •right to be admitted to vocational training in that year shall be prior to the right of any other candidate except another discharged soldier as aforesaid, and the State or the institution acting on its behalf shall' observe this order of priority in admitting candidates to vocational training.
11. (a) In this section, "housing agency" means a person with whom Priority with the State has entered into an agreement, or otherwise made an arrange- housing1•0 ment, according to which that person is to provide a dwelling, in increase of loan, ownership or on long-term tenancy or lease, or to grant, initiate the grant of, or guarantee, loans for purposes of housing, all in accordance with an agreement with a candidate for housing referred to that person by the State. (b) Where a candidate for housing is a discharged soldier, mar• ried or the parent of a child living in his household, who is eligible for referral to a housing agency under a scheme for housing young couples or rehousing families living in crowded conditions, in accord• ance with rules or procedures obtaining in respect of the person authorised at the time to refer the candidate to the housing agency, the discharged soldier shall be referred to the housing agency before any other candidate whose degree of priority according to the priority
29 arrangements obtaining at the time is equal to or less than the degree of priority of the discharged soldier. (c) Where two or more discharged soldiers are candidates for referral to a housing agency, and the degree of priority of each of them is higher than the degree of priority of the other candidates, the discharged soldier whose degree of priority as aforesaid is higher than that of the, other discharged soldier or soldiers shall be referred to the housing agency. (d) Where a discharged soldier is entitled to a loan for purposes of housing according to the rules and procedures obtaining at the time, the amount of the loan to which he is entitled shall be increased, and the period thereof may be extended in accordance with rules to be prescribed by regulations.
Restoration 12. ,The Minister of Finance shall, with the approval of the Finance Hvelfhood. °f Committee of the Knesset, enact by regulations provisions as to the grant of gratuities, loans and guarantees to discharged soldiers for the purpose of restoring their source of livelihood as self-employed persons which was impaired in consequence of their service in the determining year.
Discharged 13. (a) A person appointed in that behalf by the Minister of Defence soldier's certificate. shall issue to a discharged soldier, on his application, a certificate attesting that he is a discharged soldier within the meaning of this Law, and to a soldier who has served for an entitling period, a certificate attesting that he will upon discharge be a discharged soldier within the meaning of this Law. (b) A certificate under this section shall be evidence of its con• tents in any proceedings under this Law.
Objection. 14. (a) A person who considers himself aggrieved by a refusal to issue a certificate under section 13 may lodge objection with an objection committee to be set up for this purpose. (b) The objection shall be filed within sixty days after the appli• cant was notified of the refusal.
Appointment 15. (a) The Minister of Defence shall appoint an objection committee of objection committee. of three members. Its chairman shall be a Judge, or a person qualified to be a Judge of a Magistrates' Court, appointed by the Minister of Justice, and at least one of the other members shall not be a State employee.
30 (b) The Minister of Defence shall prescribe the place of sitting of the committee, and notice of its appointment, composition and place of sitting shall be published in Reshumot.
16. (a) The objection committee may collect evidence for the Powers of purpose of discharging its functions. committee. (b) The objection committee shall itself prescribe its rules of procedure in so far as the Minister of Justice has not prescribed them by regulations. (c) Where the objection committee allows the objection, it may issue the certificate applied for.
17. This Law shall not prevent discharged soldiers being granted Saving of further benefits otherwise than under its provisions. further benefits.
18. A person who considers himself aggrieved under this Law, except Power of section 13, may claim effectuation of his rights in the District Court Dlstnct Court- in his area of residence.
19. The Minister of Finance is charged with the implementation of implementation this Law and may, with the approval of the Finance Committee of and resulations• the Knesset, make regulations for its implementation: Provided that —- (1) regulations for the purposes of sections 4 and 10 shall be made in consultation with the Minister of Labour ; (2) regulations for the purposes of sections 6 to 9 shall be made in consultation with the Minister of Education and Culture ; (3) regulations for the purposes of section 11 shall be made in consultation with the Minister of Housing.
GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance EFRAYIM KATZIR President of the State
31 I
(No. 10)
POWERS OF SEARCH (EMERGENCY) (TEMPORARY PROVISIONS) (AMENDMENT) LAW, 5734 —1973*
Amendment of l. In the Powers of Search (Emergency) (Temporary Provisions)
section 1. j^aw^ 5729 — 1969!) (hereinafter referred to as "the principal Law"), the following shall be added at the end of section 1: " "landing ground" and "aerodrome" have the same meanings as in the Air Navigation Law, 1927 2); "port" has the same meaning as in the Ports Ordinance (New Version), 5731 — 1971 3), and includes any place used for the loading or unloading of goods or the embarkation and disembarka• tion of passengers into or from vessels.".
Replacement 2. Section 2 of the principal Law shall be replaced by the following of section 2. section: "Search in 2. In a period in which a state of emergency a time of emergency. exists in the State by virtue of a declaration under section 9 (a) of the Law and Administration Ordi• nance, 5708 —1948 4), each of the persons enu• merated in subsection (b) may carry out a search — (1) of the effects of a person, or of a person or a vehicle, upon the entry of such person or vehicle into any building or enclosed area, or during his or its stay at any port, aerodrome or landing ground, if in his opinion such search is necessary in order to protect public security; (2) of any aircraft upon its entry to or during its stay at any aerodrome or landing ground if
* Passed by the Knesset on the 30th Kislev, 5734 (25th December, 1973) and published in Sefer Ha-Chukkim No. 724 of the 10th Tevet, 5734 (4th January, 1974), p. 34 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1050 of 5733, p. 223. 1) Sefer Ha-Chukkim of 5729, p. 226 ; LSI vol. XXIII, p. 246. 2) Laws of Palestine vol. Ill, p. 2411 (English Edition); Sefer Ha-Chukkim of 5710, p. 73 — LSI vol. IV, p. 59 ; Sefer Ha-Chukkim of 5732, p. 148 — LSI vol. XXVI, p. 169. 3) Dinei Medinat Israel (Nusach Chadash) No. 20, p. 443 — NV vol. II, p. 220. 4) Sefer Ha-Chukkim of 5708, Suppl. I, p. 1 ; LSI vol. I, p. 7.
32 in his opinion such search is necessary in order to protect public security; (3) of any vessel upon its entry into or during its stay at any port if in his opinion such search is necessary in order to protect public security; (4) of the effects of a person, or of a person, if he suspects such person to be carrying a firearm 1 or explosives unlawfully ; (5) of any vehicle, aircraft or vessel if he suspects any firearm or explosives to be therein unlawfully. (b) The following may carry out a search as afore• said: (1) a police officer; (2) a soldier; (3) a member of HAGA (civil defence organisa• tion) ; (4) any other person empowered in that behalf by the Minister of Police and in possession of a certificate attesting to his task, issued by the Minister of Police or a person empowered by him in that behalf.".
3. In section 3 of the principal Law, the words "and in a person Amendment of section 3 empowered under section 2" shall be inserted after the words "autho• rised to carry out a search as aforesaid".
GOLDA MEIR Prime Minister
EFRAYIM KATZIR President of the State
33 (No. 11)
STATE COMPTROLLER (AMENDMENT No. 7) LAW, 5734 — 1974*
Amendment of 1, In section 6 of the State Comptroller Law (Consolidated Version), section 6. 5718 —1958 *) (hereinafter referred to as "the principal Law"), the words "the Finance Committee of the Knesset" shall be replaced by the words "the State Control Committee of the Knesset".
Amendment of 2. In section 24 of the principal Law, the words "by the Committee" and "The Committee may" shall be respectively replaced by the words "by the Finance Committee of the Knesset" and "The Finance Committee may".
Amendment of 3. In section 32 of the principal Law, the words "the House Corn- section 32. mittee" shall be replaced by the words "the Committee".
Amendment of 4. In section 36 (2) of the principal Law, the words "that the House section Committee" shall be replaced by the words "that the Committee".
Amendment of 5. in section 46 (c) of the principal Law, the words "the House section 46. Committee" shall be replaced by the words "the Committee".
Amendment of 6. In the Local Councils Ordinance2), the words "the Finance Ordinance. "* Committee of the Knesset" in section 3 (b) shall be replaced by the words "the State Control Committee of the Knesset".
* Passed by the Knesset on the 27th Shevat, 5734 (19th February, 1974) and published in Sefer Ha-Chukkim No. 725 of the 2nd Adar, 5734 (24th February, 1974), p. 38 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1105 of 5734, p. 96. 1) Sefer Ha-Chukkim of 5718, p. 92 — LSI vol. XII, p. 107 ; Sefer Ha- Chukkim of 5722, pp. 6 and 42 — LSI vol. XVI, pp. 6 and 34; Sefer Ha-Chukkim of 5724, p. 42 — LSI vol. XVIII, p. 38; Sefer Ha-Chukkim of 5729, p. 98 — LSI vol. XXIII, p. 108 ; Sefer Ha-Chukkim of 5731, p. 112 — LSI vol. XXV, p. Ill ; Sefer Ha-Chukkim of 5732, p. 134 — LSI vol. XXVI, p. 152. 2) Dinei Medinat Yisrael (Nusach Chadash) No. 9, p. 197 ; NV vol. I, p. 315.
34 7. In the Absentees' Property Law, 5710—19501), the words "the Amendment of b sent QQS '
Finance Committee of the Knesset" in section 29F shall be replaced property LaW. by the words "the State Control Committee of the Knesset". GOLDA MEIR Prime Minister
EFRAYIM KATZIR President of the State
') Sefer Ha-Chukkim of 5710, p. 86 — LSI vol. IV, p. 68 ; Sefer Ha-Chukkim of 5725, p. 58 — LSI vol. XIX, p. 55.
35 (No. 12)
DEVELOPMENT LOAN (AMENDMENT No. 12) LAW, 5734 — 1974*
Amendment of l. In the Development Loan Law, 5720 —19601), the expression section 1 "2,750 million pounds" in section 1 shall be replaced by the expression "5,500 million pounds".
GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 26th Shevat, 5734 (18th February, 1974) and published in Sefer Ha-Chukkim No. 725 of the 2nd Adar, 5734 (24th February, 1974), p. 38; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1099 of 5734, p. 70. i) Sefer Ha-Chukkim of 5720, p. 47 —LSI vol. XIV, p. 39 ; Sefer Ha-Chukkim of 5721, p. 128 — LSI vol. XV, p. 133 ; Sefer Ha-Chukkim of 5722, p. 129 — LSI vol. XVI, p. 121; Sefer Ha-Chukkim of 5724, pp. 6 and 116 — LSI vol. XVIII, p. 6 and 110; Sefer Ha-Chukkim of 5726, p. 15 — LSI vol. XX, p. 12; Sefer Ha-Chukkim of 5727, p. 106 — LSI vol. XXI, p. 104; Sefer Ha-Chukkim of 5728, p. 34 — LSI vol. XXII, p. 32 ; Sefer Ha- Chukkim of 5729, p. 221 — LSI vol. XXUI, p. 241 ; Sefer Ha-Chukkim of 5732, p. 29 — LSI vol. XXVI, p. 32; Sefer Ha-Chukkim of 5733, pp. 5 and 150 — LSI vol. XXVII, pp. 8 and 166.
36 (No. 13)
MISCELLANEOUS EMERGENCY REGULATIONS (CONTINUANCE IN FORCE) LAW, 5734 — 1974*
1. The Emergency Regulations specified in the Schedule shall con- Continuance ־tinue in force from the date from which this Law has effect until the m force 8th Iyar, 5734 (30th April, 1974).
2. The Minister of Defence may at any time, by order published Power to in Reshumot, revoke all or any of the said Regulations or restrict revoke• powers conferred thereunder.
3. This Law shall have effect from the 6th Shevat, 5734 (29th Commencement. January, 1974).
4. No person shall be prosecuted for an offence under the said Non-prosecution Regulations committed in the period between the 7th Shevat, 5734 (30th January, 1974) and the date of publication of this Law in Reshumot.
SCHEDULE (Section 1) 1. Emergency Regulations (Special Powers), 5734—1973 *); 2. Emergency Regulations (Vesting of Additional Powers in HAG A), 5734 — 1973 2); 3. Emergency Regulations (Amendment of Post Office Ordinance), 5734 — 1973 3) ; 4. Emergency Regulations (Amendment of Wireless Telegraphy Ordinance (New Version), 5732— 1972), 5734 — 1973 4).
GOLDA MEIR MOSHE DAYAN Prime Minister Minister of Defence EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 27th Shevat, 5734 (19th February, 1974) and published in Sefer Ha-Chukkim No. 726 of the 6th Adar, 5734 (28th February, 1974), p. 40 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1100 of 5734, p. 71. 1) Kovetz Ha-Takkanot of 5734, p. 18. 2) Kovetz Ha-Takkanot of 5734, p. 54. 3) Kovetz Ha-Takkanot of 5734, p. 57. 4) Kovetz Ha-Takkanot of 5734, p. 58.
37 (No. 14)
EMERGENCY REGULATIONS (COMMODITIES AND SERVICES (CONTROL) — FURTHER PROVISIONS) (CONTINUANCE IN FORCE) LAW, 5734 — 1974*
Continuance 1. The Emergency Regulations (Commodities and Services (Control) in force. — Further Provisions), 5734 — 1973*) (hereinafter referred to as "the Regulations") shall continue in force from the date from which this Law has effect until the 8th Nisan, 5734 (31st March, 1974).
Power to 2. The Minister of Commerce and Industry may at any time, by revoke before appointed time. order published in Reshumot, revoke all or any of the Regulations or restrict powers conferred thereunder.
Commencement. 3. This Law shall have effect from the 6th Shevat, 5734 (29th January, 1974).
Non-prosecution. 4. No person shall be prosecuted for an offence under the Regula• tions committed in the period between the 6th Shevat, 5734 (29th January, 1974) and the date of publication of this Law in Reshumot.
GOLDA MEIR HAIM BAR-LEV Prime Minister Minister of Commerce and Industry EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 27th Shevat, 5734 (19th February, 1974) and published in Sefer Ha-Chukkim No. 726 of the 6th Adar, 5734 (28th February, 1974), p. 41 ; the Bill and an Explanatory Note were pub• lished in Hatza'ot Chok No. 1101 of 5734, p. 74. i) Kovetz Ha-Takkanot of 5734, pp. 60 and 108.
38 (No. 15)
EMERGENCY REGULATIONS (PRODUCTION, CONVEYANCE AND CONSUMPTION OF ELECTRICITY) (CONTINUANCE IN FORCE) LAW, 5734 — 1974 *
1. The Emergency Regulations (Production, Conveyance and Con- Continuance sumption of Electricity), 5734 —1973a) (hereinafter referred to as in force• "the Regulations") shall continue in force from the date from which this Law has effect until the 8th Iyar, 5734 (30th April, 1974).
2. The Minister of Development may at any time, by order pub- Power to
0 k b f lished in Reshumot, revoke all or any of the Regulations or restrict Ipp 0 inte d °ime. powers conferred thereunder.
3. This Law shall have effect from the 6th Shevat, 5734 (29th Commencement. January, 1974).
4. No person shall be prosecuted for an offence under the Regula- Non-prosecution, tions committed in the period between the 7th Shevat, 5734 (30th January, 1974) and the date of publication of this Law in Reshumot.
GOLDA MEIR HAIM GVATI Prime Minister Minister of Development
EFRAYIM KATZIR President of the State
• Passed by the Knesset on the 27th Shevat, 5734 (19th February, 1974) and published in Sefer Ha-Chukkim No. 726 of the 6th Adar, 5734 (28th February, 1974), p. 41 ; the Bill and an Explanatory Note were published > in Hatza'ot Chok No. 1101 of 5734, p. 74. i) Kovetz Ha-Takkanot of 5734, p. 100.
39 (No. 16)
MUNICIPALITIES (GENERAL RATE) (TEMPORARY PROVISION) LAW, 5734 — 1974 *
Temporary 1. Notwithstanding the provisions of sections 276 and 277 of the provision. Municipalities Ordinance1), a municipal council may, in the year 5734, decide upon a general rate not later than the 9th Nisan (1st April, 1974) and publish a notice of the amounts thereof not later than the 23rd Nisan (15th April, 1974).
GOLDA MEIR YOSEF BURG Prime Minister Minister of the Interior
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 28th Shevat, 5734 (20th February, 1974) and published in Sefer Ha-Chukkim No. 726 of the 6th Adar, 5734 (28th February, 1974), p. 42; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1104 of 5734, p. 94. i) Dinei Medina! Yisrael (Nusach Chadash) No. 8, p. 197 — NV vol. I, p. 247 ; Sefer Ha-Chukkim of 5728, p. 53 — LSI vol. XXII, p. 51.
40 (No. 17)
EMERGENCY REGULATIONS (AREAS HELD BY THE DEFENCE ARMY OF ISRAEL — CRIMINAL JURISDICTION AND LEGAL ASSISTANCE) (CONTINUANCE IN FORCE) LAW, 5734—1974*
1. The Emergency Regulations (Areas Held by the Defence Army Continuance of Israel — Criminal Jurisdiction and Legal Assistance), 5727 — .1967, m force' in the form set out in the Schedule to the Emergency Regulations (Offences Committed in Israel-Held Areas — Jurisdiction and Legal Assistance) (Extension of Validity) Law, 5728 — 1967*), shall continue in force from the day from which this Law has effect until the 27th Tevet, 5736 (31st December, 1975).
2. This Law shall have effect from the 6th Shevat, 5734 (29th Commencement. January, 1974).
GOLDA MEIR Prime Minister and Minister of Justice
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 3rd Adar, 5734 (25th February, 1974) and published in Sefer Ha-Chukkim No.727 of the 12th Adar, 5734 (6th February, 1974), p. 44 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1098 of 5734, p. 66. i) Sefer Ha-Chukkim of 5728, p. 20 — LSI vol. XXII, p. 20.
41 (No. 18)
POLICE ORDINANCE (AMENDMENT No. 3) LAW, 5734 — 1974*
Amendment of 1. In section 1 of the Police Ordinance (New Version), 5731 — section 1. 1971 *) (hereinafter referred to as "the Ordinance") — (1) the definition of "inspector" shall be replaced by the following definition:
"inspector" includes any police officer in the designation of whose rank the word "inspector" occurs and a deputy com• missioned officer of police;" (2) the definition of "samal" shall be replaced by the following definition:
"samal" (sergeant, plur. samalim) includes any police officer in the designation of whose rank the word "samal" occurs ;".
Amendment of 2. In section 56 of the Ordinance — section 56. (1) the marginal note shall be amended to read "Offence com• mitted by inspector or senior police officer" ; (2) the following shall be added at the end of subsection (a): "Where a police officer above the rank of inspector is charged with the offence, the inquiry shall be conducted by a police officer senior to him by at least one rank and shall be recorded and reported as aforesaid" ; (3) the following shall be added at the end of subsection (b) (5): "Provided that a senior police officer shall only be dismissed with the approval of the Minister".
GOLDA MEIR SHLOMO HILLEL Prime Minister Minister of Police
* Passed by the Knesset on the 10th Adar, 5734 (4th March, 1974) and published in Sefer Ha-Chukkim No. 728 of the 20th Adar, 5734 (14th March, 1974), p. 46 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1097 of 5734, p. 64. i) Dinei Medinat Yisrael (Nusach Chadash) No. 17, p. 390 — NV vol. II, • p. 158; Sefer Ha-Chukkim of 5732, p. 22 — LSI vol. XXVI, p. 25; Sefer Ha-Chukkim of 5733, p. 23 ; LSI vol. XXVII, p. 22.
42 (No. 19)
EMERGENCY REGULATIONS (ADVANCE PAYMENT TO RESERVISTS) (CONTINUANCE IN FORCE) LAW, 5734 — 1974 *
\ 1. The Emergency Regulations (Advance Payment to Reservists), Continuance in force. 5734 _ !973!), in the form set out in the Schedule, shall continue in force until the 10th Tammuz, 5734 (30th June, 1974).
2. The Minister of Labour may revoke the said Regulations at any Power to revoke. time by order published in Reshumot.
3. This Law shall have effect from the 26th Shevat, 5734 (18th Commencement. February, 1974).
SCHEDULE (Section 1)
1. (a) The Treasury shall make to a person entitled to compensa• Advance payment on tion under the Reserve Service (Compensation) Law (Consolidated account of Version), 5719 —1959 2) (hereinafter referred to as "the Law) an compensation. advance payment on account of the compensation due to him under the Law in respect of his reserve service (hereinafter referred to as "the advance payment") at the rate stated hereunder:
(1) father of two or more children — 850 pounds per month; (2) father of one child — 725 pounds per month; (3) every other person — 600 pounds per month. (b) In respect of reserve service in the period from the 7th Adar, 5734 .(1st March, 1974), the expressions "850 pounds", "725 pounds" and "600 pounds" in subregulation (a) shall be respectively replaced by the expressions "950 pounds", "825 pounds" and "700 pounds". (c) In respect of a period of service shorter than a month, an
* Passed by the Knesset on the 17th Adar, 5734 (11th March, 1974) and published in Sefer Ha-Chukkim No. 729 of the 27th Adar, 5734 (21st March, 1974), p. 48 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1102 of 5734, p. 75. i) Kovetz Ha-Takkanot of 5734, pp. 332, 456 and 582. *) Sefer Ha-Chukkim of 5719, p. 306 — LSI vol. XIII, p. 351 ; Sefer Ha- Chukkim of 5733, p. 110 — LSI vol. XXVII, p. 107.
43 advance payment shall be made of an amount equal to the amount of the monthly advance payment due under subregulation (a) or (b), as the case may be, divided by the number of days in that month, multiplied by the number of days of reserve service. (d) For the purposes of this regulation, "child" means any such child of the reservist as has not yet completed his eighteenth year and includes an adopted child and a stepchild; and the term "father" shall be construed accordingly.
Deduction of 2. Whoever is liable under the Law to pay a person compensation amount of advance is respect of any period of reserve service shall deduct from the amount payment. of compensation payable by him the amount of the advance payment in respect of that period of service.
No duty to 3. (a) Where the amount of the advance payment received by any return excess. person exceeds the amount of compensation payable to him under the Law, he shall not have to return the excess. (b) The provisions of this regulation shall not derogate from the duty of the recipient of an advance payment to return any amount paid to him erroneously or improperly.
Certain effects 4. (a) For the purposes of section 13 (a) of the Law, an advance of advance payment. payment made to a worker to which that section applies shall be deemed to be compensation paid to him by bis employer. (b) The provisions of section 25 (a) of the Law shall not apply to an advance payment.
Payment to 5. Where a person who has served in reserve service is not entitled person not entitled under to compensation under the Law, the Treasury shall pay him an the Law. amount equal to the advance payment which would be due to him under regulation 1 if he were entitled to compensation under the Law.
Financing out 6. The Treasury shall cover payments by the Equalisation Fund of Treasury. established under the Law in respect of compensation to persons serving in reserve service in the period from the 10th Tishri, 5734 (6th October, 1973) onwards, and the Equalisation Fund shall re• imburse to the Treasury, out of the reserve accumulated with the Fund up to the date of reimbursement, an amount to be determined by the Ministers of Labour and Finance after consultation with the workers' organisation to which most of the workers in the State belong and with employers' organisations which in the opinion of the
44
\ Ministers are representative and concerned and having regard to the total amount of payments by the Fund in respect of compensation to persons serving in reserve service in the three months immediately following the expiration of these Regulations.
7. The provisions of the Law shall apply subject to the provisions Application, of these Regulations.
8. These Regulations shall be cited as the Emergency Regulations Citation. (Advance Payment to Reservists), 5734 —1974.
GOLDA MEIR YITZCHAK RABIN Prime Minister Minister of Labour
EFRAYIM KATZIR President of the State
45 (No. 20)
PRISONS ORDINANCE (AMENDMENT No. 3) LAW, 5734 — 1974*
Amendment of 1. In section 1 of the Prisons Ordinance (New Version), 5732 — section 1. 1971*) (hereinafter referred to as the Ordinance") N (1) (a textual amendment not affecting the English version); (2) the following definition shall be inserted after the definition of "reduced diet" **: " "inspector (meshar)" includes any prison officer in the designation of whose rank the word "inspector" occurs and a deputy commissioned prison officer;"; (3) the following definition shall be inserted after the definition of "prison manager" **: " "sergeant (samal)" includes any prison officer in the desig• nation of whose rank the word "sergeant" occurs; (4) the following definitions shall be inserted after the definition of "prison officer" **: " "senior prison officer" means any prison officer of or above the rank of assistant superintendent (kallai); "junior prison officer" means a prison officer other than a senior prison officer;".
Amendment of 2. In section 13 (b) of the Ordinance, the words "or the Commis• section 13. sioner" shall be inserted after the words "of the Minister" and the words "or of any of the visiting justices of the prison" shall be deleted. Amendment of 3. In section 57 of the Ordinance, paragraph (4) shall be deleted. section 57.
Replacement of 4. in Chapter Three of the Ordinance, Article Two shall be replaced Article Two of .... „ . ... Chapter Three, by the following article:
* Passed by the Knesset on the 3rd Nisan, 5734 (26th March, 1974) and published in Sefer Ha-Chukkim No. 730 of the 13th Nisan, 5734 (5th April, 1974), p. 52; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1097 of 5734, p. 59. i) Dinei Medinat Yisrael (Nusach Chadash) No. 21, p. 459 — NV vol. II, p. 237 ; Sefer Ha-Chukkim of 5732, p. 22 — LSI vol. XXVI, p. 26 ; Sefer Ha-Chukkim of 5733, p. 22 — LSI vol. XXVII, p. 20. ** In the alphabetical order of the original; in the English version, the definitions are arranged in the order of the Latin alphabet — Tr.
46 "Article Two: Visiting Justices
Appointment 71. (a) The Minister of Police shall appoint visiting of visiting justices. justices for prisons. (b) An appointment as aforesaid may be for a particular prison or part thereof or for a particular class of prisons or general.
Ex-officio 72. A Judge of the Supreme Court and the At• visiting justices. torney-General shall have powers of a visiting justice in respect of every prison in Israel. A Judge of a District Court and a Judge of a Magistrates' Court shall have powers of a visiting justice in respect of every prison in his area of jurisdiction.
Powers of 72A. (a) A visiting justice may at any time enter visiting justices. any prison he has been empowered to visit and in• spect conditions therein, the manner in which pri• soners are treated, the management of the prison and the conformity of all these with provisions of law and other provisions.
(b) For the purpose of carrying out his func• tions, a visiting justice may enter every place in a prison and speak with every prisoner.
Interviewing 72B. A prisoner may apply to the prison manager prisoners. for an interview with a visiting justice. The prison manager shall transmit the application to the visiting justice with his comments. A visiting justice is not bound to grant applications for an interview.
Interview 72C. A visiting justice may meet and speak with a procedure. prisoner even without the prison manager or any other person being present.
Furnishing 72D. A prison manager and every prison employee information. shall furnish a visiting justice with any information, document or thing he requests for the purpose of carrying out his functions: Provided that security files shall only be furnished to visiting justices who are Judges of the Supreme Court.
47 Report of 72E. On completing a visit, the visiting justice shall visit. enter a report thereof in a book kept for this purpose.
Prohibition 72F. The Minister of Police or a person empowered of visit at particular time. by him may, at his discretion, disallow a visit by a visiting justice at a particular time if he is of the opinion that in the interest of the security of the prison or the safe custody of the prisoners at that time the visit should be prevented. On the application of a visiting justice whose visit has been prevented, the Minister of Justice shall explain in writing why it was prevented.".
Amendment of 5. In section 80 (c) of the Ordinance, paragraph (2) shall be replaced section 80. by the following paragraph: "(2) suspend, discharge or dismiss a prison officer who is proved to his satisfaction to be negligent or inefficient in the discharge of his duties or otherwise unfit therefor and suspend a prison officer charged with misconduct: Provided that a senior officer shall not be suspended, and a prison officer of or above the rank of inspector shall not be dismissed, without the approval of the Minister.".
Amendment of 6. In section 84 of the Ordinance, the words "of or above the rank section 84. of inspector (second grade)" shall be replaced by the words "of or above the rank of inspector".
Repeal of 7. Section 101 of the Ordinance is hereby repealed. section 101.
Amendment of 8. In section 102 of the Ordinance, the words "junior" in the opening section 102. passage shall be deleted and the marginal note shall henceforth read "List of offences".
Replacement of 9. Section 103 of the Ordinance shall be replaced by the following section 103. section:
"Inquiry 103. If a prison officer below the rank of inspector is concerning prison officer below charged with any of the offences specified in section the rank of 102, the Commissioner or a prison manager or inspector. other senior prison officer empowered by the Com-
48 missioner in that behalf may inquire into the charge and punish the offender in accordance with the pro• visions of section 104.".
10. In section 104 of the Ordinance — Amendment of section 104. (1) the words "impose on the offender" in the opening passage of subsection (a) shall be replaced by the words "after the ac• cused has been given an opportunity to be heard, convict him and impose on him" ; (2) the words "impose on the offender" in the opening passage of subsection (b) shall be replaced by the words "after the ac• cused has been given an opportunity to be heard, convict him and impose on him".
11. In section 105 of the Ordinance — Amendment of (1) the marginal note shall henceforth read "Inquiry concerning sectl0n inspector and senior prison officer" ; (2) in the first subsection, the words "above the rank of sergeant major" shall be replaced by the words "of the rank of inspector" and the following shall be added at the end: "If a senior prison officer is charged with any of the offences specified in section 102, an inquiry shall be conducted by a more senior prison officer appointed by the Commissioner in that behalf and shall be reported to the Commissioner" ; (3) in the second subsection — (a) the word "impose" in the opening passage shall be re• placed by the words "after the accused has been given an opportunity to be heard, convict him and impose on him" ; (b) the words "with the approval of the Minister" shall be added at the end of paragraph (5).
12. Section 70 of the State Service (Discipline) Law, 5723 —1963 J), Amendment of State Service is hereby repealed. (Discipline) Law.
GOLDA MEIR SHLOMO HILLEL Prime Minister Minister of Police
EFRAYIM KATZIR President of the State i) Sefer Ha-Chukkim of 5723, p. 50 ; LSI vol. XVII, p. 58.
49 (No. 21)
MUNICIPAL COURTS ORDINANCE (AMENDMENT No. 4) LAW, 5734 —1974*
Amendment of l. in the Municipal Courts Ordinance1), the proviso to section section 4. 4 (1) shall be replaced by the following: "Where the hearing is before a stipendiary magistrate sitting alone, the punitive power vested in him shall be the same as is vested in a Magistrates' Court. In every other case, the courts shall not, in respect of any one offence, impose a fine exceeding three thousand pounds or imprisonment for a period exceeding fifteen days".
GOLDA MEIR HAIM J. ZADOK Prime Minister Minister of Justice
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 3rd Nisan, 5734 (26th March, 1974) and published in Sefer Ha-Chukkim No. 730 of the 13th Nisan, 5734 (5th April, 1974), p. 54 ; the Bill and an Explanatory Note were published in Hatza'ot Chqk No. 1084 of 5733, p. 443. i) Laws of Palestine vol. II, cap. 97, p. 1015 (English Edition); Sefer Ha-Chukkim of 5710, p. 263 — LSI vol. IV, p. 141 ; Sefer Ha-Chukkim of 5715, p. 2 — LSI vol. IX, p. 3 ; Sefer Ha-Chukkim of 5718, p. 42 — LSI vol. XII, p: 51.
50 (No. 22)
ENCOURAGEMENT OF SAVING (GUARANTEE OF LOANS, INCOME-TAX REDUCTIONS) (AMENDMENT No. 2) LAW, 5734 — 1974*
1. The Encouragement of Saving (Guarantee of Loans, Income-Tax Amendment of Reductions) Law, 5716—19561J (hereinafter referred to as "the tltle' principal Law") shall henceforth be called the Encouragement of Saving, Income-Tax Reductions and Guarantee of Loans Law, 5716 — 1956.
2. Section 1 of the principal Law shall be replaced by the following Replacement * J of section 1. section:
"Definitions. 1. In this Law, every term shall have the same meaning as it has in the Income Tax Ordinance2) (hereinafter referred to as "the Ordinance").".
3. (a) Section 5 of the principal Law shall be re-marked as section Amendment of section 5 5(a), and paragraph (2) thereof shall be replaced by the following paragraph: "(2) a reduction of or exemption from tax on income from interest, or on other income, designated by the Minister of Finance with the approval of the Finance Committee of the Knesset, payable on a deposit as referred to in paragraph (1) ;"•
(b) The following subsections shall be added after section 5 (a): "(b) The Minister of Finance may, with the approval of the Finance Committee of the Knesset, make regulations as to the conditions and administration of a deposit under sub• section (a).
* Passed by the Knesset on the 3rd Nisan, 5734 (26th March, 1974) and published in Sefer Ha-Chukkim No. 731 of the 13th Nisan, 5734 (5th April, 1974), p. 56; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1069 of 5733, p. 346. 1) Sefer Ha-Chukkim of 5716, p. 52 — LSI vol. X, p. 49; Sefer Ha- Chukkim of 5737, p. 256 — LSI vol. II, p. 168. 2) Dinei Medinat Yisrael (Nusach Chadash) No. 6, p. 120; NV vol. I, p. 145.
51 (c) Where regulations as referred to in subsection (b) have been made, the Minister of Finance may without the approval of the Finance Committee of the Knesset make an order under para• graph (1) or (2) of subsection (a) in respect of a deposit ad• ministered in accordance with those regulations.".
GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State (No. 23) SAVINGS LOAN LAW, 5734 — 1974 *
.Definitions —׳ In this Law .1 (1) every term shall have the same meaning as it has in the Income Tax Ordinancex) (hereinafter referred to as "the Ordi nance") unless otherwise provided in this Law; (2) "work income" includes a pension ; (3) "employer" means every person who pays or is responsible for the payment of work income; (4) "the determining date" means the 18th Tishri, 5738 (30th September, 1977).
2. (a) An employer shall in the tax year 1974 make a savings loan Imposition and to the State at the rate of 2.5 per cent of the aggregate amount of the rate of 1oan' work income paid by him in the tax year 1974 (such loan hereinafter referred to as "the loan"). (b) The loan shall, notwithstanding anything contained in any law, apply also to a body of persons which, for the purpose of the payment of taxes, fees and other compulsory payments, has the same status as the State.
3. An employer shall pay the loan to the Assessing Officer at the Payment prescribed date and shall at the same date submit a return to him as of 1oan• prescribed by regulations.
4. Where an employer has not paid the loan or has not delivered Assessment a return to the Assessing Officer or has delivered a return but the to lQan• Assessing Officer has reasonable grounds for believing that it is not correct, the Assessing Officer may to the best of his judgment assess the amount of the loan, and an assessment under this section shall be treated in like manner as an assessment under section 167 of the Ordinance.
5. (a) The loan shall bear interest at the rate of 3 per cent per Loan to bear annum from the 20th Nisan, 5735 (1st April, 1975). interest•
* Passed by the Knesset on the 4th Nisan, 5734 (27th March, 1974) and published in Sefer Ha-Chukkim No. 731 of the 13th Nisan, 5734 (5th April, 1974), p. 57 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1111 of 5734, p. 122. i) Dinei Medinat Yisrael (Nusach Chadash) No. 6, p. 120; NVvol. I, p. 145.
53 (b) The interest shall be exempt from income tax.
Loan linked 6. (a) In this section — to index. (1) "cost-of-living index" has the same meaning as in the Defence Loan Law, 5717 —1956 *); (2) "basic index" means the cost-of-living index which will be published for December, 1974 ; (3) "new index" means the cost-of-living index which will be published for the month of June last preceding the date of re• payment. (b) The principal of the loan shall be linked to the cost-of-living index. If at the time of repayment of any part of the loan it appears that the new index exceeds the basic index, the loan shall be repaid increased in the proportion of the excess of the new index over the basic index.
Loan 7. (a) In respect of an amount of loan paid by an employer by the certificates. determining date, certificates registered in his name shall be issued to him by the 23rd Adar Bet, 5738 (1st April, 1978). (b) The certificates shall only be for amounts divisible without remainder by five. (c) The Minister of Finance shall, with the approval of the Finance Committee of the Knesset, prescribe by regulations the terms and conditions applicable to the loan certificates, including as regards their issue and redemption and balances of an amount less than the lowest denomination of the loan certificates.
Transfer of 8. (a) The loan certificates shall not be negotiable and shall not be charge. transferable except for a transfer by operation of law. (b) The loan certificates or the right to receive them shall not be chargeable except •— (1) as security for an obligation guaranteed by the State of the holder of the certificates or the person entitled to receive them, or in favour of the State for its guarantee; (2) as security for the repayment of a loan made to the holder of the certificates, or to the person entitled to receive them, within the framework of a directed credit, within the meaning of section 8 of the Bank of Israel Directions (Liquid Assets), 5731 — 1971 2), if the Minister of Agriculture, the
1) Sefer Ha-Chukkim of 5717, p. 8; LSI vol. XI, p. 5. 2) Kovetz Ha-Takkanot of 5731, p. 690 ; Kovetz Ha-Takkanot of 5732, p. 621.
54 Minister of Commerce and Industry or the Minister of Tour• ism or a person empowered by them or by one of them has approved the charge, (c) (1) Where loan certificates or the right to receive them have or has been charged, the person in whose favour the charge was made shall be entitled to recoup himself out of the certi• ficates before any other creditor, even if the conditions of section 4 of the Pledges Law, 5727 —19671). are not fulfilled. (2) ' The Bank of Israel shall be given notice of loan certifi• cates which or the right to receive which have or has been charged. (3) The Minister of Finance shall prescribe by regulations provisions as to notice to the Bank of Israel and the registra• tions to be effected by it and shall also prescribe as aforesaid to whom loan certificates which or the right to receive which have or has been charged, or the proceeds of the sale of such certificates, shall be delivered. 9. The aggregate amounts of the loan shall be repaid, plus the in- Repayment terest, in three consecutive annual instalments on the 1st August of each year, beginning in 1978.
10. (a) The Minister of Finance may, with the approval of the Loan not Finance Committee of the Knesset, prescribe by regulations how any d^ennimng loan not made by the determining date shall be dealt with. Such date, regulations may also prescribe that the loan shall be converted into a tax or that it shall not be collected. (b) Regulations under subsection (a) may be general or in respect of particular classes of persons liable to the loan or according to the amount of the loan or according to such other criteria as may have been prescribed.
11. Save as otherwise provided in this Law, the provisions of the Application of Ordinance shall apply to the loan as if it were part of thé tax. Ordinance. °f
12. The Minister of Finance is charged with the implementation of Implementation this Law and mma y make regulations as to any matter relating to such and resulations implementation. GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance EFRAYIM KATZIR President of the State
0 Sefer Ha-Chukkim of 5717, p. 48 ; LSI vol. XXI, p. 44.
55 (No. 24)
WAR LOAN (AMENDMENT) LAW, 5734 — 1974 *
Amendment of 1. In section 2 of the War Loan Law, 5734 — 1973 a) (hereinafter section 2. referred to as "the principal Law") — (1) the expression "the 14th Tishri, 5735 (30th September, 1974)" in subsection (a) shall be replaced by the expression "the 19th Nisan, 5735 (31st March, 1975)" ; (2) in the second subsection — (a) the mark "(1)" shall be inserted after the mark "(b)" and the opening passage shall be amended to read: "In respect of the tax year 1973, an individual shall make a loan at the rate of —" ; (b) the following paragraph shall be added at the end: "(2) In respect of the tax year 1974, an individual shall make a loan at the rate of •— (a) 7 p.ct. of his chargeable income up to 40,000 pounds; (b) 9 p.ct. of his chargeable income in excess of 40,000 pounds but not in excess of 60,000 pounds ; (c) 12 p.ct. of his chargeable income in excess of 60,000 pounds but not in excess of 80,000 pounds; (d) 17 p.ct. of his chargeable income in excess of 80,000 pounds" ; (3) the following shall be added at the end of subsection (c): "in the tax year 1973 and of 9 p.ct. of its chargeable income in the tax year 1974".
Amendment of 2. In section 3 (a) of the principal Law, paragraph (1) shall be re• section 3. placed by the following paragraph: "(1) an individual not liable to tax in excess of — (a) 150 pounds in the tax year 1973 or (b) 300 pounds in the tax year 1974".
Amendment of 3. In section 4 (a) (1) of the principal Law, the expression "the 15th section 4. Tishri, 5735 (1st October, 1974)" shall be replaced by the expression "the 20th Nisan, 5735 (1st April, 1975)".
* Passed by the Knesset on the 4th Nisan, 5734 (27th March, 1974) and published in Sefer Ha-Chukkim No. 731 of the 13th Nisan, 5734 (5th April, 1974), p. 59 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1111 of 5734, p. 124. !) Sefer Ha-Chukkim of 5734, p. 3 ; supra, p. 3.
56 4. In section 5 (a) (2) (a) (2) of the principal Law, the expression Amendment of sect ion 5 "for June, 1974" shall be replaced by the expression "for December, 1974". 5. In section 8 of the principal Law — Amendment of section 8 (1) the expression 'September, 1974" in subsection (a) shall be replaced by the expression "February, 1975" ; (2) subsection (b) shall be replaced by the following subsection: "(b) A person liable to make advance payments under section 176 of the Ordinance for the tax year 1973 or 1974 shall make on account of the loan advance payments as specified hereunder: (1) for the tax year 1973 — an amount equal to 13 p.ct. of the aggregate amount of advance payments to which he is liable in respect of that year on account of tax, in two equal instalments, on the 16th Kislev, 5734 (10th December, 1973) and the 16th Adar, 5734 (10th March, 1974); (2) for the tax year 1974 — an amount equal to 26 p.ct. of the aggregate amount of advance payments to which he is liable in respect of that tax year on account of tax, in four equal instalments, at the times prescribed in the Ordinance for the making of advance payments on ac count of tax.".
6. In section 9 of the principal Law, the expression "to September Amendment of 9־ shall be replaced by the expression "to March 1975". section "1974
7. In section 14 of the principal Law, the words "including the times Amendment of section 14 for the beginning of the payment of interest and for the fixing of the amounts of linkage differentials" shall be deleted and the following shall be added at the end: "The Minister of Finance shall, with the approval of the Finance Committee of the Knesset, prescribe, in respect of each series as aforesaid, the times for the beginning of the payment of interest and for the calculation of the amounts of linkage dif ferentials".
GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
57 (No. 25)
SERVICES TAX (BANKING INSTITUTIONS AND INSURANCE COMPANIES) (AMENDMENT) LAW, 5734 — 1974 *
Amendment of 1. In section 2 of the Services Tax (Banking Institutions and In• section 2. surance Companies) Law, 5733 — 1973 J) (hereinafter referred to as "the principal Law") •— (1) the words "in the tax year 1973" in the opening passage shall be replaced by the words "in each of the tax years 1973 and 1974 (hereinafter referred to as "the tax years")" ; (2) the figure "1973" in paragraphs (1) and (2) shall be deleted.
Amendment of 2. In section 3 of the principal Law, the words "June, 1973" shall section 3. be replaced by the words "June of each of the tax years" and the figure "1972" shall, in the two places where it occurs, be replaced by the words "preceding the tax year in question".
Amendment of 3. In section 4 of the principal Law — section 4. (1) the figure "1973" in subsection (a) shall be replaced by the words "of each of the tax years" ; (2) the figure "1972" in subsections (a) and (b) shall be replaced by the words "preceding the tax year in question".
Amendment of 4. In section 5 of the principal Law, the words "for the tax year section 5. 1973" shall be replaced by the words "for each of the tax years".
GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 4th Nisan, 5734 (27th March, 1974) and published in Sefer Ha-Chukkim No. 731 of the 13th Nisan, 5734 (5th April, 1974), p. 60 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1111 of 5734, p. 125. i) Sefer Ha-Chukkim of 5733, p. 147 ; LSI vol. XXVII, p. 162. (No. 26)
INCOME TAX ORDINANCE (AMENDMENT No. 20) LAW, 5734—1974*
1. In the Income Tax Ordinance1) (hereinafter referred to as "the Amendment of Ordinance"), the following subsection shall be added at the end of sectl0n 3- section 3: "(h) Where a person receives any amounts as interest on a deben ture in respect of a period when the debenture was owned by another (such interest hereinafter referred to as "accumulated interest"), the following provisions shall apply: (1) if the accumulated interest does not, in relation to the recipient thereof, constitute income within the meaning of section 2 (1), it shall be regarded as income in respect of which no right to any exemption, deduction or set-off exists ; (2) if the accumulated interest constitutes, in relation to the recipient thereof, income within the meaning of section 2 (1) and — (a) the interest has accumulated in respect of a period exceeding one year, and (b) the debenture was acquired within a year and a half ׳ before the redemption thereof or before the time for the payment of the interest, then, for the purpose of calculating the profit or loss of the recipient of the interest from the sale or redemption of the debenture, no account shall be taken of such part of the amount he expended on the acquisition of the debenture as is equal to the accumulated interest, less the tax chargeable thereon.".
2. In section 34 of the Ordinance — Amendment of section 34 (1) the expression "3,540 pounds" in subsection (a) shall be re placed by the expression "3,720 pounds" ;
* Passed by the Knesset on the 10th Nisan, 5734 (2nd April, 1974) and published in Sefer Ha-Chukkim No. 732 of the 20th Nisan, 5734 (12th ' April, 1974), p. 64 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1112 of 5734, p. 132. i) Dinei Medinat Yisrael (Nusach Chadash) No. 6, p. 120 — NV vol. I, p. 145 ; Sefer Ha-Chukkim of 5733, p. 238 — LSI vol. XXVII, p. 268.
59 (2) the expression "720 pounds" in subsection (b) shall be re• placed by the expression "960 pounds".
A^ndment of 3. In section 35 of the Ordinance, the expressions "480 pounds" and "1,020 pounds" shall be respectively replaced by the expressions "540 pounds" and '1,140 pounds".
Amendment of 4. In section 36 of the Ordinance, the expressions "780 pounds" and "1,320 pounds" shall be respectively replaced by the expressions "960 pounds" and "1,680 pounds".
5. In section 36A of the Ordinance, the expression "780 pounds" section 36A. snau °e replaced by the expression "960 pounds".
Amendment of 6. In section 37 of the Ordinance, the expression "1,260 pounds" shall be replaced by the expression "1,320 pounds".
Amendment of 7. In section 38 of the Ordinance — section 38. (1) the expressions "900 pounds" and "1,440 pounds" in sub• section (a) shall be respectively replaced by the expressions "1,020 pounds" and "1,560 pounds" ; (2) the expressions "480 pounds" and "1,020 pounds" in sub• section (b) shall be respectively replaced by the expressions "540 pounds" and "1,140 pounds" ; (3) the expressions "780 pounds" and "1,320 pounds" in sub• section (c) shall be respectively replaced by the expressions "960 pounds" and "1,680 pounds".
Amendment of 8. In section 39 of the Ordinance, the expressions "480 pounds" and section 39 "660 pounds" shall be respectively replaced by the expressions "540 pounds" and "720 pounds". Amendment of 9. (a) In section 40 (a) of the Ordinance — section 40 (1) the expressions "1,200 pounds" and "1,320 pounds" in para• graph (1) shall be respectively replaced by the expressions "1,320 pounds" and "1,400 pounds" ; (2) the expression "1,680 pounds" in paragraph (2) shall be re• placed by the expression "1,800 pounds" ; (3) the expressions "1,260 pounds" and "150 pounds" in para• graph 3(b)(2) shall be respectively replaced by the expressions "1,380 pounds" and "210 pounds" ;
60 (4) the expression "900 pounds" in paragraph (4) shall be re placed by the expression "1,200 pounds", (b) In section 40 (b) of the Ordinance, the expression "600 pounds" shall be replaced by the expression "720 pounds".
10. In section 41 (a) of the Ordinance, the expressions "456 pounds", Amendment of "912 pounds" and "1,824 pounds" shall be' respectively replaced by section 41' the expressions "500 pounds", "1,000 pounds" and "2,000 pounds".
11. In section 42 of the Ordinance •— Amendment of section 42 (1) the expression "1,200 pounds" in subsection (b) shall be re placed by the expression "1,440 pounds" ; (2) the expression "1,800 pounds" in subsection (c) shall be replaced by the expression "2,160 pounds".
12. In section 66(a)(4) of the Ordinance, the expressions "1,260 Amendment of 66־ pounds" and "150 pounds" shall be respectively replaced by the section expressions "1,380 pounds" and "210 pounds".
13. In section 67 of the Ordinance, the expression "600 pounds" shall Amendment of 67־ be replaced by the expression "720 pounds". sectI0n
14. In section 91 of the Ordinance — Amendment of section 91 (1) the words "shall be reduced by 5 p.ct. in respect of every year of the first sixteen years of the period of possession" in subsection (b) shall be replaced by the words "shall be reduced by 3$ p.ct. in respect of every year of the period of possession" ; (2) subsection (c) shall be deleted.
15. Section 121 of the Ordinance shall be replaced by the following Replacement of „ section 121. section: "121. (a) The tax on the chargeable income of an individual shall be as follows: (1) on every pound of the first 2,000 pounds 23 agorot (2) on every pound of the next 2,000 pounds 25 agorot (3) on every pound of the next 2,000 pounds 27 agorot (4) on every pound of the next 2,000 pounds 30 agorot (5) on every pound of the next 2,000 pounds 33 agorot (6) on every pound of the next 2,000 pounds 37 agorot (7) on every pound of the next 2,000 pounds 41 agorot (8) on every pound of the next 2,000 pounds 45 agorot
61 (9) on every pound of the next 4,000 pounds 48 agorot (10) on every pound of the next 4,000 pounds 51 agorot (11) on every pound of the next 6,000 pounds 54 agorot (12) on every pound of the next 6,000 pounds 57 agorot (13) on every pound of the next 9,000 pounds 60 agorot (14) on every pound of the next'12,000 pounds 63 agorot (15) on every additional pound 65 agorot (b) Notwithstanding the provisions of subsection (a) (1) to (3), a non-resident individual shall be liable to tax at the rate of 30 agorot per pound on the first 6,000 pounds of his chargeable income. (c) In the case of a resident individual not entitled to a deduction in respect of a wife under section 37 or in respect of children under section 40, the rates of tax under subsection (a) (10) to (13) shall be increased by 3 agorot per pound, and the rate of tax under subsection (a) (14) by 2 agorot per pound. This sub• section shall not apply to an individual who would have been en• titled to a deduction as aforesaid but for the provisions of section 66 (a) (2).".
Addition of 16. The following section shall be inserted after section 125 A of the section 125B. Ordinance: "Rate of tax 125B. Notwithstanding the provisions of section 121, on dividend. the tax on income from dividend shall not exceed 50 per cent.".
Amendment of 17. In section 126 (a) of the Ordinance, the expression "38 agorot" section 126. shall be replaced by the expression "42 agorot".
Amendment of 18. In section 127 (a) of the Ordinance, the expression "25 agorot" section 127. shall be replaced by the expression "30 agorot".
Amendment of 19. In section 161 of the Ordinance — section 161. (1) the opening passage of subsection (a), up to and including the words "and shall pay to the Assessing Officer", shall be re• placed by the words: "An authorised dealer, within the meaning of the Defence (Finance) Regulations,. 19411). who receives from a non-resident interest on debentures or dividend on shares for or to the credit of a resident, and a resident body of persons which
!) P.G. of 1941, Suppl. II, p. 1647 (English Edition).
62 pays interest on debentures or dividend on shares negotiated on the stock exchange shall deduct tax. therefrom at the rate of 25 per cent; but tax at the rate of 30 per cent shall be deducted from dividend payable on other shares. Whoever has to make a deduction on aforesaid shall pay to the Assessing Officer"; (2) the words "less than 25 per cent" in subsection (b) shall in the two places where they occur be replaced by the words "less than the rate prescribed in subsection (a)".
20. Section 1 shall apply to amounts received after the 25th Tishri, Application. 5736 (30th September, 1975). The other provisions of this Law shall • apply from the tax year 1974 onwards.
GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance EFRAYIM KATZIR President of the State
63 (No. 27)
DEFENCE LOAN (APPROVED UNDERTAKINGS) LAW, 5734 —1974 *
Definitions. 1. In this Law — (1) save as otherwise provided therein, every term shall have the same meaning as it has in the Income Tax Ordinance1) (here• inafter referred to as "the Ordinance"); (2) "privileged income" means income exempt from income tax and chargeable only with company tax under section 47 of the Encouragement of Capital Investments Law, 5719 —1959 2), section 5 of the Israel Corporation Ltd. Law, 5729 — 1969 3), or section 6 of the Encouragement of Investments (Large-Capital Companies) Law, 5734 —1973 *); (3) "the determining date" means the 31st October of the sixth year after the determining tax year; (4) "the determining tax year" means the year in respect of which the loan is made.
Imposition and 2. The recipient of privileged income shall make to the State a rate of loan. defence loan at the rate of 7 per cent (hereinafter referred to as "the loan").
Loan to bear 3. (a) The loan shall bear interest at the rate of 6 per cent per interest. annum — (1) from the 1st April of the second year after the determining tax year — on amounts of loan paid by the expiration of the tax year after the determining year; (2) from the 1st April of the fourth year after the determining tax year — on balances of loan paid by the determining date. (b) The interest shall be exempt from income tax.
* Passed by the Knesset on the 10th Nisan, 5734 (2nd April, 1974) and published in Sefer Ha-Chukkim No. 732 of the 20th Nisan, 5734 (12th April, 1974), p. 67 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1112 of 5734, p. 137. 1) Dinei Medinat Yisrael (Nitsach Chadash) No. 6, p. 120 ; NV vol. I, p. 145. 2) Sefer Ha-Chukkim of 5719, p. 234 — LSI vol. XIII, p. 258; Sefer Ha- Chukkim of 5731, p. 30 — LSI vol. XXV, p. 20. a) Sefer Ha-Chukkim of 5729, p. 149 ; LSI vol. XXIII, p. 162. *) Sefer Ha-Chukkim No. 720 of 5734, p. 18; supra, p. 16.
64 4. (a) In this section — Loan linked (1) "cost-of-living index" has the same meaning as in the to mdex• Defence Loan Law, 5717 — 1956*); (2) "basic index" means — (a) in respect of amounts of loan paid by the expiration of the tax year after the determining tax year — the cost-of-living index which will be published for December of the year after the determining tax year; (b) in respect of balances of loan paid by the determin• ing date — the cost-of-living index which will be paid for December of the third year after the determining tax year; (3) "new index" means the cost-of-living index which will be published for December of the fifteenth year after the deter• mining tax year. (b) The principal of the loan shall be linked to the cost-of-living index. If at the time of repayment of the loan it appears that the new index exceeds the basic index, the loan shall be repaid increased in the proportion of the excess of the new index over the basic index.
5. (a) In respect of amounts of loan paid by any person, certificates Loan certificates registered in his name shall be issued to him by the 1st April of the seventh year after the determining tax year. (b) The certificates shall not be negotiable or capable of being charged or transferred, except for transfers by operation of law, save as the Minister of Finance may otherwise prescribe with the approval of the Finance Committee of the Knesset and on such conditions as he may prescribe. (c) The Minister of Finance shall, with the approval of the Finance Committee of the Knesset,' prescribe by regulations the terms and conditions applicable to the loan certificates, including as regards their issue and redemption and balances of an amount less than the lowest denomination of the loan certificates. (d) The certificates shall only be for amounts of pounds divisible without remainder by five.
6. The aggregate amounts of the loan shall be repaid, plus interest, Repayment of in twelve monthly instalments in the sixteenth tax year after the deter- payment of mining tax year. interest.
!) Sefer Ha-Chukkim of 5717, p. 8 ; LSI vol. XI, p. 5.
65 Payment on 7. A person liable to make the loan shall pay on account thereof, account of loan. at the time of filing his return under section 131 of the Ordinance for the determining tax year, the amount of loan to which he is liable according to the said return.
Determination 8. Where a person has paid any amounts on •account of tax and of amount of loan. loan, the part of the loan in the aggregate of the amounts paid by him as aforesaid shall, for the purposes of the issue of loan certificates, be an amount which bears to such aggregate the same proportion as the loan to which he is liable bears to the aggregate of the tax and the loan to which he is liable.
Loan not paid 9. (a) The Minister of Finance may, with the approval of the by determining date. Finance Committee of the Knesset, prescribe by regulations how any loan not paid by the determining date shall be dealt with. Such regu• lations may also prescribe that the loan shall be converted into a tax or that it shall not be collected. (b) Regulations under subsection (a) may be general or in respect of the amount of loan not paid or according to such other criteria as may have been prescribed.
Application 10. Save as otherwise provided in this Law, the provisions of the of provisions of Ordinance. Ordinance shall apply to the loan as if it were part of the tax.
Implementation 11. The Minister of Finance is charged with the implementation of and regulations. this Law and may make regulations as to any matter relating to such implementation.
GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
,66 (No. 28)
ENCOURAGEMENT OF INDUSTRY (TAXES) (AMENDMENT No. 2) LAW, 5734 — 1974*
1. In section 19 of the Encouragement of Industry (Taxes) Law, Amendment of 5729 —1969 *), the expression "10 agorot" shall be replaced by the sectlon 19, expression "15 agorot".
GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 10th Nisan, 5734 (2nd April, 1974) and published in Sefer Ha-Chukkim No. 732 of the 20th Nisan, 5734 (12th April, 1974), p. 68; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1113 of 5734, p. 154. 1) Sefer Ha-Chukkim of 5729, p. 232 — LSI vol. XXIII, p. 253 ; Sefer Ha- Chukkim of 5730, p. 152 — LSI vol. XXIV, p. 160.
67 (No. 29)
PROPERTY TAX AND COMPENSATION FUND (AMENDMENT No. 8) (AMENDMENT) LAW, 5734 — 1974*
Amendment of 1. In section 36 of the Property Tax and Compensation Fund section 36. (Amendment No. 8) Law, 5732 — 1972 >) —
(1) the words "a business building used in industry" in paragraph (3)(a) shall be replaced by the words "a business building used for industrial production or as a packing house"; (2) the words "for the tax year 1972 but for the repeal, the basic tax for the year 1972 shall in its respect" in paragraph (5) shall be replaced by the words "for a particular tax year but for the repeal, the basic tax for that year shall in respect thereof".
Commencement. 2. Paragraph (1) of section 1 shall have effect from the tax year 1974, and paragraph (2) from the tax year 1973.
GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 10th Nisan, 5734 (2nd April, 1974) and published in Sefer Ha-Chukkim No. 732 of the 20th Nisan, 5734 (12th April, 1974), p. 69; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1111 of 5734, p. 125. i) Sefer Ha-Chukkim of 5732, p. 158; LSI vol. XXVI, p. 182.
68 (No. 30)
PROPERTY TAX AND COMPENSATION FUND (AMENDMENT No. 9) LAW, 5734—1974*
1. In section 1 of the Property Tax and Compensation Fund Law, Amendment of ׳' hereinafter referred to as "the principal Law"), the section) (* 1961— 5721 words "or is roofed over" in the definition of "completion of con struction" shall be replaced by the words "or is fit for the use for which it is intended".
2. In section 7 of the principal Law, subsection (c) shall be replaced Amendment of by the following subsection: section 7. "(c) Where a residential building or business building is let under a protected lease to a relative of the owner of the building or where the owner of a building as aforesaid is a partnership and the building is let under a protected lease to a partner or his relative, its value shall be reckoned as if it were a vacant building; the same shall apply where the owner of a residential or business building is a body of persons and the building is let under a protected lease to one of the following: (1) the person having control or his relative; (2) another body of persons, if the same persons together hold rights in the lessor body and in the lessee body which, if held by a single person, would make him the person having control. In this subsection, "relative" includes the relative of a relative.".
3. In section 7A (c) of the principal Law, the words "and prescribe Amendment of different amounts having regard to the year in which the building is sectl0n ?A- assessed" shall be added at the end.
* Passed by the Knesset on the 10th Nisan, 5734 (2nd April, 1974) and published in Sefer Ha-Chukktm No. 732 of the 20th Nisan, 5734 (12th April, 1974), p. 69 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1111 of 5734, p. 126. i) Sefer Ha-Chukkim of 5721, p. 100 — LSI vol. XV, p. 101 ; Sefer Ha- Chukkim of 5724, p. 91 — LSI vol. XVIII, p. 85 ; Sefer Ha-Chukkim of 5725, p. 197 — LSI vol: XIX, p. 206 ; Sefer Ha-Chukkim of 5727, p. 26 — LSI vol. XXI, p. 15 ; Sefer Ha-Chukkim of 5728, p. 42 — LSI vol. XXII, p. 36 ; Sefer Ha-Chukkim of 5729, p. 86 — LSI vol. XXIII, p. 93 ; Sefer Ha-Chukkim of 5730, pp. 12 and 126 — LSI vol. XXIV, pp. 10 and 130; Sefer Ha-Chukkim of 5732, p. 158 — LSI vol. XXVI, p. 182.
69 Amendment of 4. In section 20 of the principal Law — section 20. (1) the expression "5 per cent" in subsection (b) shall be re• placed by the expression "7.5 per cent ;" (2) the expression "3 per cent" in subsection (c) shall be re• placed by the expression "4.5 per cent".
Application. 5. The provisions of this Law shall apply from the tax year 1974 onwards.
GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
70 (No. 31)
CRIMINAL PROCEDURE (ARREST AND SEARCHES) ORDINANCE (AMENDMENT No. 2) LAW, 5734 — 1974 *
1. In section 11 of the Criminal Procedure (Arrest and Searches) Amendment of section 11 Ordmance (New Version), 5729 —1969J), subsection (c) shall be re-marked as subsection (d) and the following subsection shall be inserted before it: "(c) Where a person, having been released on bail under this article by a commissioned officer of police, does not appear for examination by the police when required to do so, the court may, on the application of the police officer investigating the matter, issue a warrant to compel attendance of the released person before the police for examination.".
GOLDA MEIR HAIM J. ZADOK Prime Minister Minister of Justice
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 10th Nisan, 5734 (2nd April, 1974) and published in Sefer Ha-Chukkim No. 732 of the 20th Nisan, 5734 (12th April, 1974), p. 70 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 910 of 5731, p. 32. *) Dinei Medina( Yisrael (Nusach Chadash) No. 12, p. 284 — NV vol. II, p. 30 ; Sefer Ha-Chukkim of 5730, p. 16 — LSI vol. XXIV, p. 15. (No. 32)
DEFENCE SERVICE (AMENDMENT No. 9) LAW, 5734 — 1974*
Addition of 1. In the Defence Service Law (Consolidated Version), 5719 — section 7D. 19591). the following section shall be inserted after section 7C:
up officer may, by order, call upon־Order as to the 7D. A calling" provision of means of any male person designated for defence service or of identification. military age to report, at the place and time pre scribed in the order, for the purpose of providing such means of identification as may have been prescribed by the Minister of Defence by regula tions ; and a person to whom an order of the calling- up officer,applies shall report at the place and time prescribed as aforesaid for the purpose of providing means of identification.".
Revocation. 2. The Emergency Regulations (Means of Identification), 5734• 1974 2) are hereby repealed.
GOLDA MEIR MOSHE DAYAN Prime Minister Minister of Defence EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 10th Nisan, 5734 (2nd April, 1974) and published in Sefer Ha-Chukkim No. 732 of the 20th Nisan, 5734 (12th April, 1974), p. 70 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1109 of 5734, p. 116. 1) Sefer Ha-Chukkim of 5719, p. 286 — LSI vol. XIII, p. 328 ; Sefer Ha- Chukkim of 5721, p. 140 — LSI vol. XV, p. 150 ; Sefer Ha-Chukkim of 5723, p. 128 — LSI vol. XVII, p. 151 ; Sefer Ha-Chukkim of 5724, pp. 10 and 168 — LSI vol. XVIII, pp. 9 and 166 ; Sefer Ha-Chukkim of 5727, p. 113 — LSI vol. XXI, p. 112; Sefer Ha-Chukkim of 5730, p. 150 — LSI vol. XXIV, p. 158 ; Sefer Ha-Chukkim of 5731, p. 148 — LSI vol. XXV, p. 140; Sefer Ha-Chukkim of 5733, p. 201 — LSI vol. XXVII, p. 220. 2) Kovetz Ha-Takkanot of 5734, p. 603.
72 (No. 33)
EMERGENCY REGULATIONS (ENLARGEMENT OF TIMES — FURTHER PROVISIONS) (EXTENSION OF VALIDITY) LAW, 5734 — 1974*
1. The validity of the Emergency Regulations (Enlargement of Times ^^jon of — Further Provisions), 5734 —19741). as amended by the Schedule, is hereby extended until the 17th Tevet, 5735 (31st December, 1974).
t0 2. The Minister of Defence may at any time, by order published in *°™£e Reshumot, revoke all or part of the said Regulations.
3. This Law shall have effect from the 10th Tishri, 5734 (6th Commencement. October, 1973).
SCHEDULE (Section 1) 1. Regulation 1 of the said Regulations shall be replaced by the following regulation:
"Replacement 1. In the Enlargement of, Times Law, 5717 —
of section 2. 195? ^ section 2 shall be replaced by the following section: "Enlargement 2. (a) Where an enactment pre• scribed by scribes a time for the doinS of my enactment. act, and a person due to do such act is on the last day of such time or in the thirty days preceding it, in emergency service, such person may do such act within thirty days after his release from emergency service or within thirty days after the declaration under section 1 ceases to apply to his service,
* Passed by the Knesset on the 10th Nisan, 5734 (2nd April, 1974) and published in Sefer Ha-Chukkim No. 732 of the 20th Nisan, 5734 (12th April, 1974), p. 71 ; the Bill and an Explanatory Note were published • in Hatza'ot Chok No. 1110 of 5734, p. 117. !) Kovetz Ha-Takkanot of 5734, p. 600. 2) Sefer Ha-Chukkim of 5717, p. 42; LSI vol. XI, p. 38.
73 whichever period ends earlier. (b) Where payments the times for which have been enlarged un• der this section have not yet been made, a person may make them in equal monthly instalments over a period three times as long as the period of his emergency service. (c) Where a person does the act within the time prescribed by this section, the plea that it has not been done in time shall not be heard. (d) Regulation 2 of the En• largement of Times (Arrangements for Making Deferred Payments) Regulations, 5734 — 19741). is hereby revoked.".
2. In regulation 2 of the said Regulations, the words "and to a person who has guaranteed the obligation" shall be added at the end of the new section 3 (b).
GOLDA MEIR MOSHE DAYAN Prime Minister Minister of Defence EFRAYIM KATZIR President of the State
i) Kovetz Ha-Takkanot No. 3155 of 5734, p. 921. (No. 34)
EMERGENCY REGULATIONS (COMMODITIES AND SERVICES (CONTROL) — FURTHER PROVISIONS) (CONTINUANCE IN FORCE) (No. 2) LAW, 5734 — 1974 *
1. The Emergency Regulations (Commodities and Services (Control) Continuance of — Further Provisions), 5734 —1974 *), in the form set out in the Re8ulatl0ns• Schedule, shall continue in force until the 14th Tishri, 5735 (30th September, 1974).
2. The Minister of Commerce and Industry may at any time, by ^*before order published in Reshumot, revoke all or part of the said Regula- appointed time, tions or restrict powers conferred thereunder.
3. This Law shall have effect from the 9th Nisan, 5734 (1st April, Commencement. 1974).
SCHEDULE (Section 1) 1. (a) The provisions of these Regulations shall, so long as they are Application, in force, apply notwithstanding the provisions of the Commodities and Services (Control) Law, 5718 — 1957 2) (hereinafter referred to as "the Law") and the Interpretation Ordinance8): (b) The Law and the regulations and orders made thereunder which impose any prohibitions, restrictions or obligations on a person shall apply in Israel to every person and abroad to every Israel national and every resident of Israel and to every body corporate, even if not registered in Israel, which is under the control of an Israel national, a resident of Israel, a body corporate registered in Israel, or the State.
2. Every term in these Regulations shall have the same meaning as Interpretation, it has in the Law unless the context otherwise requires.
* Passed by the Knesset on the 10th Nisan, 5734 (2nd April, 1974) and published in Sefer Ha-Chukkim No. 732 of the 20th Nisan, 5734 (12th April, 1974), p. 72; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1110 of 5734, p. 117. i) Kovetz Ha-Takkanot of 5734, pp. 60 and 108; Sefer Ha-Chukkim of 5734, p. 41 — supra, p. 38. *) Sefer Ha-Chukkim of 5718, p. 24; LSI vol. XII, p. 24. 8) Dinei Medinat Yisrael (Nusach Chadash) No. 1, p. 2 — NV vol. I, p. 5.
75 Definitions. 3. For the purposes of the Law — "profit" means the difference between the purchase price of any commodity and the price thereof on a sale by the same person; "sale" includes offer for sale; "service" includes offer of service.
Prohibition 4. A person shall not in the course of his business hoard a con• of hoarding. trolled commodity in unreasonable quantities or conceal it or delay its marketing and shall not unreasonably refuse to sell a controlled com• modity stocked by him, whether or not a price has been exhibited for it.
Application 5. ( ) An order — general or other — under the Law shall be of general , a orders. brought to the knowledge of the persons concerned by publication in two daily newspapers with a circulation of at least 10,000 copies each, by posting up in a conspicuous position in an enterprise, vessel or aircraft, by three announcements by radio or television or by delivery, including delivery by telegram or wireless telegram, to the persons concerned. (b) An order under this Law shall apply to a person from the time when it comes to his knowledge, unless a later time is prescribed therein. (c) An order under this Law which has been published shall be deemed to have come to the knowledge of a person to whom it applies not later than three days after the date of publication. The time indicated in a newspaper as the time of publication shall be regarded as the time at •which it was actually published. (d) An order under this Law which has not been published shall be deemed to have come to the knowledge of a person to whom it applies at the time at which it was delivered to him. An order sent by registered post, by telegram or by wireless telegram to a person at his ordinary place of residence or last place of business shall be deemed to have been delivered to him at the expiration of four days from the day on which it was delivered to the Post Office for dispatch. (e) An order relating to a vessel or aircraft shall, so long as the person to whom it applies does not prove the contrary, be also deemed to have come to his knowledge «— (1) when it has been delivered to the owner, master or com• mander of the vessel or aircraft or, where the owner is a body corporate, at the registered office or to one of its directors or to a person who actually manages its affairs, or —
76 (2) at the expiration of four days from the day on which it was delivered to the Post Office for dispatch by registered post to the owner, master or commander of the vessel or aircraft either in the vessel or aircraft or at his last known place of residence or business or, where the owner is a body corporate, to such body at its registered office or to one of its directors or a person who actually manages its affairs at his last known place of residence or business.
6. A Minister may also delegate power under the Law to make Delegation orders with legislative effect. ° powers-
7. A contravention of any of the provisions of regulation 4 shall Offences, be treated as an offence under section 39 (a) (1) of the Law, and the provisions of the said section shall apply accordingly.
8. These Regulations shall be cited as the Emergency Regulations Citation. (Commodities and Services (Control) — Further Provisions (Continu• ance in Force) (No. 2), 5734 —1974.
GOLDA MEIR HAIM BAR-LEV Prime Minister Minister of Commerce and Industry
EFRAYIM KATZIR President of the State
77 (No. 35)
NATIONAL INSURANCE (AMENDMENT No. 15) LAW, 5734—1974*
Replacement of !, jn tne National Insurance Law (Consolidated Version), 5728 — section 167 A. 1968 1). (hereinafter referred to as "the principal Law"), section 167A shall be replaced by the following section: "Variation of 167A. The Minister may, in consultation with the maximum. Minister of Finance and with the approval of the Labour Affairs Committee of the Knesset, prescribe, in respect of a particular financial year, maximum amounts instead of the amounts resulting from Table XL".
Amendment of 2. In section 177 of the principal Law, the following paragraph section 177. shall be added after paragraph (3): "(4) the rounding off to one hundred pounds of maximum amounts resulting from Table XL".
Table Xl t0 the PrinciPal Law sha11 be replaced by the following 3־ TabieCXient °f a 6 * table:
* Passed by the Knesset on the 10th Nisan, 5734 (2nd April, 1974) and published in Sefer Ha-Chukkim No. 732 of the 20th Nisan, 5734 (12th April, 1974), p. 74; the Bill and an Explanatory Note were published in 'Hatza'ot Chok No. 1113 of 5734, p. 155. i) Sefer Ha-Chukkim of 5728, p. 108 — LSI vol. XXII, p. 114; Sefer Ha- Chukkim of 5733, p. 260 — LSI vol. XXVIL p. 302.
78 "TABLE XI (Sections 167 and 167A) MAXIMUM AND MINIMUM INCOME
Item Category of Maximum Income Minimum Income Insured Persons (in pounds) (in pounds)
1 Employee Per month — an amount 50 per month equal to twice the average or wage
Per year — an amount 600 per year equal to twice the average wage, multiplied by twelve
2 Self-employed Per year — an amount 900 per year person equal to twice the average wage, multiplied by twelve
3 Other insured Per year — an amount 360 per year" person equal to twice the average wage, multiplied by twelve
4. This Law shall have effect from the 9th Nisan, 5734 (1st April, Commencement. 1974).
GOLDA MEIR YITZCHAK RABIN Prime Minister Minister of Labour EFRAYIM KATZIR President of the State
79 (No. 36)
ENCOURAGEMENT OF INDUSTRY (TAXES) (AMENDMENT No. 3) LAW, 5734 — 1974*
Replacement of 1. In the Encouragement of Industry (Taxes) Law, 5729 — 19691J sections 6 and 7. (hereinafter referred to as "the principal Law"), sections 6 and 7 shall be replaced by the following sections: "Right to 6. Subject to the provisions of section 15 (a), an allowance. industrial company which acquired a business asset on or before the 30th Av, 5731 (21st August, 1971) (hereinafter referred to as "the second devaluation date") shall from the year 1968 be entitled in respect of that asset, in addition to the depreciation allow• ance due to it under section 21 of the Ordinance or section 2 of this Law, as the case may be (here• inafter referred to as "the ordinary depreciation"), to a depreciation allowance as specified in section 7, 8 or 10.
Additional 7. Where a business asset was acquired by or on allowance if asset behalf of the company with, dollars of the United acquired States of America (hereinafter referred to as "dol• with dollars. lars"), the additional allowance shall be determined as follows: (1) in respect of the tax years 1968 to 1971, in relation to property acquired before the 16th Cheshvan, 5728 (19th November, 1967) (here• inafter referred to as "the first devaluation date"), the additional allowance shall be the amount by which the depreciation which the company would have been entitled to deduct in respect of that asset in the year in question had the original price of the asset been fixed in pounds at the exchange rate of 3.50 pounds per
* Passed by the Knesset on the 29th Iyar, 5734 (21st May, 1974) and published in Sefer Ha-Chukkim No. 733 of the 9th Sivan, 5734 (30th May, 1974), p. 76 ; the Bill and an Explanatory Note were published in Hatzdot Chok No. 1084 of 5733, p. 440. i) Sefer Ha-Chukkim of 5729, p. 232 — LSI vol. XXIII, p. 253 ; Sefer Ha-Chukkim of 5730, p. 152 — LSI vol. XXIV, p. 160 ; Sefer Ha-Chukkim of 5734, p. 68 — supra, p. 67.
80
I dollar of the acquisition price exceeds the ordi• nary depreciation which it was entitled to deduct according to the exchange rate of 3 pounds per dollar of the acquisition price; (2) in respect of the tax year 1972 and on• wards, the additional allowance shall be the amount by which the depreciation which the company would have been entitled to deduct in respect of that asset in the year in question had the original price of the asset been fixed in pounds at the exchange rate of 4.20 pounds per dollar of the acquisition price exceeds the ordinary depreciation.".
2. In section 8 of the principal Law, the words "on the 28th Amendment of section 8 Cheshvan, 5728 (1st December, 1967)" shall be replaced by the words: "(1) on the 28th Cheshvan, 5728 (1st December, 1967) in the case of an allowance under section 7 (1) or (2) on the 30th Av, 5731 (21st August, 1971) in the case of an allowance under section 7 (2)". 3. The following section shall be inserted after section 8 of the Addition of . . , section 8A. principal TLaw:
"Prevention 8A. A company entitled to an additional allowance allowance6 under section 7 (2) or 8 (2) shall not in respect of the same asset be entitled to an allowance under the Income Tax (Additional Depreciation Allowance on Business Property) Law, 5718 —1958 1). or the In• come Tax (Additional Depreciation Allowance on Business Property Law, 5724 —1964 2).".
4. In section 10 of the principal Law •— Amendment of (1) the words "25 per cent of the amount of depreciation to which section 10. the company was entitled in the year in question under section 21 of the Ordinance" in paragraph (1) shall be replaced by the words "25 per cent of the amount of ordinary depreciation to which the company was entitled in the tax years 1968 to 1971 and 45 per cent of the amount of ordinary depreciation to which it is entitled from the tax year 1972 onwards"; Sefer Ha-Chukkim of 5718, p. 168 — LSI vol. XII, p. 186 ; Sefer Ha- Chukkim of 5719, p. 194 — LSI vol. XIII, p. 209. Sefer Ha-Chukkim of 5724, p. 84 ; LSI vol. XVIII, p. 74.
81 I
(2) the words "10 per cent of the amount of depreciation to which the company was entitled in the year in question under section 21 of the Ordinance" in paragraph (2) shall be replaced by the words "10 per cent of the amount of ordinary depreciation to which the company was entitled in the tax years 1968 to 1971 and 30 per cent of the amount of ordinary depreciation to which it is entitled from the tax year 1972 onwards" ; (3) the following paragraph shall be added after paragraph (2): "(3) Where any asset was acquired in the period between the 11th Nisan, 5726 (1st April, 1966) and the 23rd Adar Bet, 5730 (31st March, 1970), the additional allowance shall from the tax year 1972 onwards be 10 per cent of the amount of ordinary depreciation to which the company is entitled.". Amendment of 5. In section 13 of the principal Law — (1) the definition of "the determining day" is hereby repealed; (2) in the definition of "loan" — (a) paragraph (1) shall be replaced by the following para• graph: "(1) it was received on or before the second devaluation date;"; (b) the following subparagraph shall be added after para• graph (1) (c): "(d) a financial institution, within the meaning of the Bank of Israel Law, 5714 — 1974 ;" ; (3) in the definition of "linkage differentials" — (a) paragraph (1) shall be replaced by the following para• graph: "(1) an amount added to the principal of a foreign- currency-linked loan as a result of changes in the ex• change rate of the currency in question on or before the second devaluation date;" ; (b) the closing passage of paragraph (2), beginning with the words "between the determining day" shall be replaced by the words "between the second devaluation date and the 8th Nisan, 5734 (31st March, 1974) and, in the case of a loan received on or before the first devaluation date, also an amount added in the period between the first devaluation date and the 23rd Adar Bet, 5730 (31st March, 1970)"; (c) the words "in the period specified in paragraph (2) and repaid after the determining day" in paragraph (3) shall be replaced by the words "in one of the periods specified in paragraph (2)".
82 6. (a) Section 14 of the principal Law shall be re-marked as section Amendment of 14 (a), the words "the determining day" occurring therein shall be section 14. replaced by the words "the first devaluation date" and the words "and linkage differentials paid in the period between the second devaluation date and the 16th Nisan, 5732 (31st March, 1972) shall be deemed to have been paid in the tax year 1972" shall be added at the end thereof. (b) The following subsection shall be added after section 14 (a): "(b) A company entitled to deduct linkage differentials under subsection (a) as a result of change's in the exchange rate of the currency shall not by reason of these changes be entitled to a deduction under the Income Tax (Deduction of Income Tax Differentials) Law, 5724 — 19641).".
7. In section 15 (b) of the principal Law, the words "on the deter- Amendment of mining day it had a business asset in respect of which it was then section 15. entitled to a depreciation allowance and" shall be deleted.
8. (a) The provision of section 14 of the principal Law, as amended Transitional by this Law, that linkage differentials paid between the second devalua- pr0Vlsl0ns• tion date and the 16th Nisan, 5732 (31st March, 1972) shall be deemed to have been paid in the tax year 1972 shall not apply to linkage differentials which were deductible under the principal Law before the coming into force of this Law. (b) Linkage differentials paid between the first and the second devaluation date as a result of changes in the exchange rate of the currency in that period shall not be deductible. (c) The provisions of sections 7 (2) and 14 of the principal Law, as amended by this Law, shall not restore a right to an additional allowance or a right to deduct linkage differentials, as the case may be, to an industrial company which waived it by the exercise of an option under section 3 (a) of the Income Tax (Deduction of Linkage Differentials) Law, 5724 —1964.
9. Section 5 (2) (b) shall have effect from the date of the coming Commencement, into force of the principal Law.
GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance EFRAYIM KATZIR President of the State i) Sefer Ha-Chukkim of 5724, p. 82 ; LSI vol. XVIII, p. 72.
83 (No. 37)
PARTNERSHIP ORDINANCE (AMENDMENT No. 3) LAW, 5734 — 1974*
Repeal of 1. In the Partnership Ordinance1), section 11 is hereby repealed, section 11.
GOLDA MEIR HAIM J. ZADOK Prime Minister Minister of Justice
EFRAYIM KATZIR President of the State
I
* Passed by the Knesset ont he 7th Sivan, 5734 (28th May, 1974) and pub• lished in Sefer Ha-Chukkim No. 734 of the 16th Sivan, 5734 (6th June, 1974), p. 84; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1025 of 5733, p. 60. i) Laws of Palestine vol. II, cap. 103, p. 1041 (English Edition); Sefer Ha-Chukkim of 5714, p. 41 — LSI vol. VII, p. 40 ; Sefer Ha-Chukkim of 5722, p. 127 — LSI vol. XVI, p. 118.
84 (No. 38)
CRIMINAL PROCEDURE (AMENDMENT No. 3) LAW, 5734 —1974 *
1. In the Criminal Procedure Law, 5725 —1965x) (hereinafter re- Addition of section 31 ferred to as "the principal Law"), the following section shall be in• serted after section 31: "Restriction 31 A. A person arrested for an offence under section on release in case of 1, 2 or 3 of the Penal Law Amendment (Prostitution prostitution Offences) Law, 5722 —1962 2), in connection with an offence. act of prostitution by a woman shall not be released on bail before the testimony of the woman has been taken, either at the trial or under section 111A, unless the prosecutor consents to the release or the Judge, for reasons which shall be recorded, is satis• fied that release will not interfere with the taking of the testimony, or two weeks have elapsed since the arrest.".
2. In section 110 of the principal Law, the words "taken under this Amendment of Article" shall be replaced by the words "taken as provided in section sectl0n 106."
3. The following section shall be inserted after section 111 of the Addition of . . , section 111 A. prmcipal LawT :
"Taking of 111A. (a) In the case of an offence under the Penal cas^of6 m Law Amendment (Prostitution Offences) Law, 5722 — prostitution !962, in connection with an act of prostitution by a offence woman, a District Court may, on the application of a prosecutor, take the testimony of the woman forthwith. * Passed by the Knesset on the 27th Sivan, 5734 (17th June, 1974) and published in Sefer Ha-Chukkim No. 735 of the 6th Tammuz, 5734 (26th June, 1974), p. 86 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1058 of 5734, p. 273. 1) Sefer Ha-Chukkim of 5725, p. 161 — LSI vol. XIX, p. 158; Sefer Ha- Chukkim of 5729, p. 194 — LSI vol. XXIII, p. 210; Sefer Ha-Chukkim of 5733, p. 224 — LSI vol. XXVII, p. 249. 2) Sefer Ha-Chukkim of 5722, p. 78 ; LSI vol. XVI, p. 67.
85 (b) The testimony shall be taken in the presence of the accused or person likely to be accused unless the court, for reasons which shall be recorded, decides to take it in his absence. (c) Testimony taken under this section shall be treated as testimony taken in the course of the trial, and the court shall not permit the witness to be summoned for further testimony unless it is satisfied that her being summoned may affect the outcome of the trial and that it is necessary by reason that — (1) the accused has had no opportunity to examine the witness or (2) the examination of the witness took place before another judge or (3) new facts have come to light in the course of the trial. (d) The provisions of sections 108 and 109 shall apply also to the taking of testimony under this section.".
YITZCHAK RABIN HAIM J. ZADOK Prime Minister Minister of Justice
EFRAYIM KATZIR President of the State (No. 39)
POLICE (TEMPORARY PROVISIONS) LAW, 5734 — 1974*
1. In this Law, every term shall have the same meaning as it has in interpretation, the Police Ordinance (New Version), 5731 — 1971x) (hereinafter re ferred to as "the Ordinance"), and this Law and the Ordinance shall be read as one.
2. A person who has retired from service in the Israel Police, the Special Prison Service or some other post in the State Service or from service 3881S1"1 in a local authority before the coming into force of this Law or after reaching the age of sixty years may, on his application, be enlisted in the Israel Police for a period limited in advance and for specific assignments to be designated in the Standing Orders of the Israel Police.
3. The provisions of the Ordinance and the regulations made there Status of enlisted under concerning the service of a police officer, including service dis person. cipline, shall apply mutatis mutandis to a person enlisted under this Law, and he shall have all the powers, privileges and immunities of a police officer.
4. (a) In this section — Benefits. "ordinary pension" means a pension which would be due but for the provisions of section 35 of the State Service (Benefits) Law (Consolidated Version), 5730 — 1970 2) (here inafter referred to as "the Benefits Law") or a corresponding provision obtaining in a local authority, as the case may be; "total income" means the salary of a person enlisted under this Law, plus the ordinary pension; "the determining wage" means the determining salary of the enlisted person, within the meaning of the Benefits Law, or the salary serving as basis for calculating the pension in the local authority, as the case may be.
* Passed by the Knesset on the 4th Tammuz, 5734 (24th June, 1974) and published in Sefer Ha-Chukkim No. 736 of the 14th Tammuz, 5724 (4th July, 1974), p. 88; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1117 of 5734, p. 125. i) Dinei Medinat Yisrael (Nusach Chadash) No. 17, p. 390; NV vol. II, p. 158. .Sefer Ha-Chukkim of 5730, p. 65 ; LSI vol. XXIV, p. 57 (־ (b) Where a person enlisted under this Law is entitled to a pen• sion from the Treasury or a local authority in respect of the service from which he retired, then, notwithstanding section 35 of the Benefits Law or any corresponding provisions of a collective agreement, agree• ment or other arrangement concerning benefits of the employees of local authorities, the following provisions shall apply: (1) if his total income exceeds the determining wage, he shall be paid a pension at the rate of two thirds of the ordinary pension or at the rate of the ordinary pension less one third of the amount by which the total income exceeds the determining wage, whichever is more; (2) if his total income does not exceed the determining wage, the pension shall not be reduced by reason of the receipt of a salary in respect of service under this Law.
Application. 5. This Law shall apply to employment in the Israel Police in the period ending on the 21st Tevet, 5728 (31st December, 1977).
Implementation. 6. The Minister of Police is charged with the implementation of this Law.
YITZCHAK RABIN SHLOMO HILLEL Prime Minister Minister of Police
EFRAYIM KATZIR President of the State
88 (No. 40)
YOUTH (CARE AND SUPERVISION) (AMENDMENT No. 5) LAW, 5734 —1974*
1. In the Youth (Care and Supervision) Law, 5720 —I9601), the ^1^0^ following section shall be inserted after section 2:
"Duty of 2A. Where any physician, nurse, educational worker, notification. welfare worker or police officer dealing with a minor whose physical or mental health has been impaired has reason to believe that the impairment was caused by the person responsible for the minor or because such person is not capable of taking care of him or supervising him or neglects such care or supervision, he or she shall report the matter to a welfare officer.".
YITZCHAK RABIN VICTOR SHEMTOV Prime Minister Minister of Social Welfare
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 4th Tammuz, 5734 (24th June, 1974) and published in Sefer Ha-Chukkim No. 736 of the 14th Tammuz, 5734 (4th July, 1974), p. 89 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1078 of 5733, p. 404. i) Sefer Ha-Chukkim of 5720, p. 52 — LSI vol. XIV, p. 44; Sefer Ha- Chukkim of 5728, p. 223 — LSI vol. XXII, p. 256 ; Sefer Ha-Chukkim of 5731, pp. 141 and 177 — LSI vol. XXV, pp. 137 and 169; Sefer Ha-Chukkim of 5732, p. 2 — LSI vol. XXVI, p. 3. (No. 41)
DEFENCE (FINANCE) REGULATIONS (EXTENSION OF VALIDITY) LAW, 5734—1974*
Extension of 1. The validity of the Defence (Finance) Regulations, 19411). is validity. hereby extended until the 27th Tevet, 5736 (31st December, 1975).
Commencement. 2. This Law shall come into force on the 13th Av, 5734 (1st August, 1974).
YITZCHAK RABIN YEHOSHUA RABINOVITZ Prime Minister Minister of Finance
* Passed by the Knesset on the 5th Tammuz, 5734 (25th June, 1974) and published in Sefer Ha-Chukkim No. 736 of the 14th Tammuz, 5734 (4th July, 1974), p. 89 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1121 of 5734, p. 187. J) P.G. of 1941, Suppl. II, p. 1647 (English Edition); Sefer Ha-Chukkim of 5731, p. 146 — LSI vol. XV, p. 139.
90 (No. 42)
EMERGENCY REGULATIONS (COMPULSORY PAYMENTS) (AMENDMENT AND EXTENSION OF VALIDITY) LAW, 5734—1974*
1. In the Emergency Regulations (Compulsory Payments), 5718— Replacement of 1958a) (hereinafter referred to as "the Regulations"), regulation 7 re8ulatlon shall be replaced by the following regulation:
"Immobilisation 7. (a) Where a charge has been imposed on any and payment of interest. goods, the possessor thereof shall not transfer the ownership or possession thereof, or effect any trans• action in respect thereof, until the charge has been paid, save under a written permit from the Minister and in accordance with the conditions of the permit. (b) Where goods on which a charge has been imposed have been used in the manufacture of any products, the possessor of such products shall not transfer the ownership or possession thereof until the charge has been paid, save by way of export or under a written permit from the Minister and in accordance with the conditions of the permit.
(c) Where the possessor of any goods has become liable to a charge, the Minister may require him to pay interest at a rate of up to 15 per cent per annum until the date of actual payment, and for the purposes of collection the interest shall be treated like the charge.".
* Passed by the Knesset on the 5th Tammuz, 5734 (25th June, 1974) and published in Sefer Ha-Chukkim No. 736 of the 14th Tammuz, 5734 (4th July, 1974), p. 90 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1118 of 5734, p. 178. i) Sefer Ha-Chukkim of 5724, p. 175 — LSI vol. XVIII, p. 173 ; Sefer Ha- Chukkim of 5726, p. 31 — LSI vol. XX, p. 27 ; Sefer Ha-Chukkim of 5728, p. 156 — LSI vol. XXII, p. 180 ; Sefer Ha-Chukkim of 5729, pp. 138 and 246 — LSI vol. XXIII, pp. 150 and 272; Sefer Ha-Chukkim of 5730, p. 49 — LSI vol. XXIV, p. 44 ; Sefer Ha-Chukkim of 5733, p. 84 — LSI vol. XXVII, p. 79.
91 Amendment of 2. In regulation 15 (a) of the Regulations, paragraph (3) shall be regulation 15. replaced by the following paragraph: "(3) contravenes the provisions of regulation 7 (a) or (b) ;".
Extension of 3. The validity of the Regulations is hereby extended until the 27th
(־ validity. Tevet^ 5?36 (31st December5?19
Commencement. 4. This Law shall have effect from the 11th Tammuz, 5734 (1st July, 1974).
YITZCHAK RABIN Prime Minister
EFRAYIM KATZIR President of the State
92 I (No. 43)
DISCHARGED SOLDIERS (TEMPORARY PROVISIONS) (AMENDMENT) LAW, 5734 — 1974 *
1. In section 1 of the Discharged Soldiers (Temporary Provisions) Amendment of section 1 Law, 5734 —1973x), in the third paragraph of the definition of "discharged soldier", the words "a relative being dead or missing or in consequence of" shall be inserted after the words "if it was terminated in consequence of".
YITZCHAK RABIN YEHOSHUA RABINOVITZ Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 11th Tammuz, 5734 (1st July, 1974) and published in Sefer Ha-Chukkim No. 737 of the 20th Tammuz, 5734 (10th July, 1974), p. 92; the Bill and an Explanatory Note were published in Hatza'ot Chok^io. 1119 of 5734, p. 183. 1J Sefer Ha-Chukkim of 5734, p. 31; supra, p. 26.
93 (No. 44)
EMERGENCY REGULATIONS (EMERGENCY WORK VOLUNTEERS) (INSURANCE) (EXTENSION OF VALIDITY) LAW, 5734—1974*
Extension of 1. The validity of the Emergency Regulations (Emergency Work validity. Volunteers) (Insurance), 5727 —19671J (hereinafter referred to as "the Regulations"), as amended by the Schedule, is hereby extended until the 21st Tammuz, 5735 (30th June, 1975).
Commencement. 2. This Law shall have effect from the 10th Tammuz, 5734 (30th June, 1974).
SCHEDULE (Section 1) Amendment of 1. (a) Regulation 3 of the Regulations shall be re-marked as regu• regulation 3. lation 3 (a), and the expression "17.5 pounds" shall, wherever appear• ing therein, be replaced by the expression "25 pounds". (b) The following subregulation shall be inserted after sub- regulation 3 (a) of the Regulations: "(b) In the case of a volunteer as referred to in regulation 2 (3) (a), the benefit under Chapter Three of the Insurance Law shall be calculated according to an income of 20 pounds a day.".
Amendment of, 2. In regulation 4 (2) of the Regulations, the expression "17.5
regulation 4. pounds" shall be replaced by the expression "25 pounds".
YITZCHAK RABIN MOSHE BARAM Prime Minister Minister of Labour EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 12th Tammuz, 5734 (2nd July, 1974) and published in Sefer Ha-Chukkim No. 737 of the 20th Tammuz, 5734 (10th July, 1974), p. 92; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1121 of 5734, p. 188. 1J Kovetz Ha-Takkanol of 5727, p. 2607 ; Sefer Ha-Chukkim of 5728, p. 24 — LSI vol. XXII, p. 25; Sefer Ha-Chukkim of 5729, p. 34 — LSI vol. XXIII, p. 40; Sefer Ha-Chukkim of 5730, p. 106 — LSI vol. XXIV, p. 110; Sefer Ha-Chukkim of 5732, p. 114 — LSI vol. XXV, p. 131.
94 (No. 45)
ARBITRATION (AMENDMENT) LAW, 5734 — 1974*
1. In section 1 of the Arbitration Law, 5728 —1968 1) (hereinafter Amendment of section 1 referred to as "the principal Law"), the following definition shall be inserted after the definition of "arbitral award": ־ foreign arbitral award" means an arbitral award made outside" " Israel;".
2. In section 27 (a) of the principal Law, the words "and in every Amendment of case in which an application has been filed for the confirmation of a sectlon 27- foreign arbitral award" shall be added at the end.
3. The following section shall be inserted after section 29 of the Amendment of
. . , T section 29A. principal Law: "Foreign 29A. An application for the confirmation or setting arbitral award. asj(je 0f a foreign arbitral award to which an inter national convention applies to which Israel is a party and which lays down provisions as to the matter in question shall be filed and dealt with in accordance with and subject to those provisions.".
4. The following section shall be inserted after section 39 of the Addition of principa_ • • l, LawT : section 39A. "Saving 39A. The provisions of this Law shall not prevent a s' a stay of court proceedings, the confirmation or set ting aside of an arbitral award or any other pro ceeding under this Law where the arbitration is governed by foreign law, or the arbitral award is a foreign arbitral award, and no convention as re ferred to in section 6 or 29A applies to such arbi tration or award or the convention which applies to it does not lay down provisions as to the matter in question.".
* Passed by the Knesset on the 12th Tammuz, 5734 (2nd July, 1974) and published in Sefer Ha-Chukkim No. 737 of the 20th Tammuz, 5734 (10th July, 1974), p. 93 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1025 of 5733, p. 53. !) Sefer Ha-Chukkim of 5728, p. 184 ; LSI vol. XXII, p. 210.
95 Addition of 5. The following section shall be inserted after section 41 of the section 42. principal Law:
"Implementation 42. The Minister of Justice is charged with the and regulations. implementation of this Law and may make pro• cedural regulations to the extent required for the carrying into effect of a convention as referred to in section 6 or 29A.".
Repeal. 6. The Arbitration (Foreign Awards) Ordinance, 1934*) is hereby repealed.
YITZCHAK RABIN HAIM J. ZADOK Prime Minister Minister of Justice
EFRAYIM KATZIR President of the State
!) P.G. of 1934, Suppl. I, p. 165 (English Edition).
96 (No. 46)
CIVIL WRONGS ORDINANCE (AMENDMENT No. 5) LAW, 5734 —1974 *
1. In the Civil Wrongs Ordinance (New Version)1), the following Addition of section shall be inserted after section 34:
"Injury to the 34A. (a) Injury to the image of a person is the image of a person. use without his consent of his name, appellation, picture or voice for purposes of commerce or com• mercial advertising. (b) Where injury is caused to the image of a person after his death without the consent of his spouse, children, grandchildren, parents, brothers or sisters, the remedies provided by this Ordinance shall be available to each of them who has not given his consent.".
YITZCHAK RABIN HAIM J. ZADOK Prime Minister Minister of Justice
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 12th Tammuz, 5734 (2nd July, 1974) and published in Sefer Ha-Chukkim No. 737 of the 20th Tammuz, 5734 (10th July, 1974), p. 94; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1085 of 5733, p. 452. l) Dinei Medinat Yisrael (Nusach Chadash) No. 10, p. 266 — NV vol. II, p. 5; Sefer Ha-Chukkim of 5728, p. 101 — LSI vol. XXII, p. 112; Sefer Ha-Chukkim of 5729, pp. 152 and 280 — LSI vol. XXIII, pp. 165 and 312; Sefer Ha-Chukkim of 5730, p. 124 — LSI vol. XXII, p. 127. (No. 47)
BILLS (CONTINUITY OF DELIBERATIONS) (AMENDMENT) LAW, 5734 — 1974*
Amendment of !. In the Bills (Continuity of Deliberations) Law, 5725 —1964x), the words "The Government" in section 1 shall be replaced by the words "A Government".
YITZCHAK RABIN Prime Minister
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 19th Tammuz, 5734 (9th July, 1974) and published in Sefer Ha-Chukkim No. 738 of the 28th Tammuz, 5734 (18th July, 1974), p. 96; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1120 of 5734, p. 186. i) Sefer Ha-Chukkim of 5725, p. 2; LSI vol. XIX, p. 3.
98 (No. 48)
INCOME TAX (EXEMPTION FROM TAX ON RENT OF 1974״ — DWELLINGS) (TEMPORARY PROVISION) LAW, 5734
1. A person who between the 9th Nisan, 5734 (1st April, 1974) and Temporary the 19th Nisan, 5735 (31st March, 1975) let or lets a dwelling or part PROVISLON• thereof for residential purposes shall from the date of the letting to the end of the tax year 1977 be exempt from income tax on his income from the letting, subject to the following conditions:
(1) the dwelling was not let after the 7th Tevet, 5734 (1st January, 1974) or is a dwelling to the letting of which the Income Tax (Exemption from Tax on Rent of Dwellings) (Temporary Provi sions) Law, 5733 — 1973 1). applies ; (2) the letting is for a period of at least one year; (3) the rent does not exceed 700 pounds or such greater amount as the Minister of Finance may have prescribed with the approval of the Finance Committee of the Knesset.
YITZCHAK RABIN YEHOSHUA RABINOVITZ Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 19th Tammuz, 5734 (9th July, 1974) and published in Sefer Ha-Chukkim No. 738 of the 28th Tammuz, 5734 (18th July, 1974), p. 96; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1116 of 5734 ,p. 171. i) Sefer Ha-Chukkim of 5733, p. 63 ; LSI vol. XXVII, p. 58. משיד המשפטים מםמך זה הינו העתק שנסרק בשלמותו ביום ובשעה המצוינים . בסריקה ממוחשבת מהימנה מהמסמך המצוי בתיק, בהתאם לנוהל הבדיקות במשרד המשפטים. על החתום « 9ן משרד המשפטים (התימה מוסדית). (No. 49)
DEFENCE STAMP (AMENDMENT AND EXTENSION OF PERIOD OF OPERATION) (AMENDMENT No. 10) LAW, 5734—1974*
Amendment of 1. In section 9 (a) of the Defence Stamp (Amendment and Extension section 9. of Period of Operation) Law, 5718 —19581). the expression "the 21st Sivan, 5735 (31st May, 1975)" shall be replaced by the expression "the 6th Adar, 5734. (28th February, 1974)" and the words "and, during the period beginning on the 7th Adar, 5734 (1st March, 1974) and ending on the 21st Sivan, 5735 (31st May, 1975), at the rate'of 15 p.ct." shall be inserted after the expression "20 p.ct.".
YITZCHAK RABIN YEHOSHUA RABINOVITZ Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 19th Tammuz, 5734 (9th July, 1974) and published in Sefer Ha-Chukkim No. 738 of the 28th Tammuz, 5734 (18th July, 1974), p. 97 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1108 of 5734, p. 114.. i) Sefer Ha-Chukkim of 5718, p. 131 — £,5/ vol. XII, p. 152; Sefer Ha-Chukkim of 5733, p. 85 — LSI vol. XXVII, p. 81.
100 (No. 50)
STATE COMPTROLLER (TEMPORARY PROVISION) LAW, 5734 — 1974*
1. Notwithstanding the provision of section 18 of the State Comp- Temporary trailer Law (Consolidated Version), 5718 —19581). the State Control Provislon• Committee may submit its conclusions and proposals in respect of the State Comptroller's Report for the year 1973 and of the accounts of the financial year 1972/73 for the approval of the Knesset in two parts, the first not later than the 26th Av, 5734 (14th August, 1974), the second not later than the 17th Tevet, 5735 (31st December, 1974); this section shall not derogate from but add to the power of the Committee.
YITZCHAK RABIN Prime Minister EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 19th Tammuz, 5734 (9th July, 1974) and published in Sefer Ha-Chukkim No. 738 of the 28th Tammuz, 5734 (18th July, 1974), p. 97 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1122 of 5734, p. 192. i) Sefer Ha-Chukkim of 5718, p. 92 — LSI vol. VII, p. 107; Sefer Ha-Chukkim of 5734, p. 38 — supra, p. 34. (No. 51)
MILITARY CEMETERIES (TEMPORARY PROVISIONS) LAW, 5734 — 1974*
Interpretation. 1. In this Law, every term shall have the same meaning as it has in the Military Cemeteries Law, 5710 —1950x) (hereinafter referred to as "the principal Law") unless the context otherwise requires.
Scope of 2. This Law shall apply to the transfer of bodies which were buried application. in temporary military cemeteries in the time from the 10th Tishri, 5734 (6th October, 1973) to the date of publication of this Law.
Disagreement 3. (a) Notwithstanding anything provided in the principal Law, the as to place of burial. spouse, son, daughter or parents of a deceased person may within fifteen days from the date of publication of this Law apply to the appointee for the deceased to be buried in a cemetery other than one designated under section 4B(2) of the principal Law by a relative entitled to do so. (b) An application filed under subsection (a) shall be decided by a committee (hereinafter referred to as "the Committee") appointed by the Minister of Defence.
Committee. 4. The Committee shall consist of three persons. The chairman shall be a representative of the Minister of Defence, one member shall be appointed on the recommendation of the Chief Army Rabbi and the third member shall be a representative of Yad la-Banim **. The Com• mittee's address shall be: Ministry of Defence, Tel Aviv.
5. The Committee shall prescribe its own procedure and shall give Procedure. all persons concerned a' suitable opportunity to state their cases to it, orally or in writing, as it may decide.
Finality. 6. The Committee's decision shall be final.
* Passed by the Knesset on the 26th Tammuz, 5734 (16th July, 1974) and published in Sefer Ha-Chukkim No. 738 of the 28th Tammuz, 5734 (18th July, 1974), p. 98 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1131 of 5734, p. 240. *) Sefer Ha-Chukkim of 5710, p. 258 — LSI vol. IV, p. 137; Sefer Ha- Chukkim of 5729, p. 188 — LSI vol. XXIII, p. 203. ** The fallen soldiers' commemoration organisation •— Tr.
102 7. In section 4B (3) of the principal Law, the words "eleven months" Advancement shall be replaced by the words "nine months". o£ transfer-
8. The Minister of Defence is charged with the implementation of Implementation, this Law.
YITZCHAK RABIN SHIMON PERES Prime Minister Minister of Defence
EFRAYIM KATZIR President of the State
103 (No. 52)
LICENSING OF BUSINESSES (AMENDMENT No. 2) LAW, 5734—1974*
Amendment of 1. In the Licensing of Businesses Law, 5728 — 1968x) (hereinafter section 1. referred to as "the principal Law"), the words "and to firefighting services", shall be added at the end of section 1(a)(1).
Replacement of 2. Section 7 of the principal Law shall be replaced by the following section 7. section: "Special 7. (a) The licensing authority or person giving and further conditions approval under section 6 may make the licence or approval, as the case may be, subject to special conditions to be fulfilled before or after the licence has been issued' and likely to promote the purpose of the licensing, and it or he may add conditions to a licence which has been issued if it or he deems it necessary so to do in order to promote one of the purposes of the licensing.
(b) A further condition under subsection (a) shall come into force upon the expiration of six months from the day on which it is notified to the licensee or at such earlier date as the licensing authority or person giving approval may have pre• scribed in order to obviate immediate danger to the welfare, health or safety of the public or unreason• able interference with a particular person.
(c) If the person giving approval adds a con• dition to a licence which has been issued, he shall transmit notification of the further condition to the licensing authority, which shall forward it to the licensee.
* Passed by the Knesset on the 19th Tammuz, 5734 (9th July, 1974) and published in Sefer Ha-Chukkim No. 739 of the 28th Tammuz, 5734 (18th July, 1974), p. 100; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1107 of 5734, p. 110. i) Sefer Ha-Chukkim of 5728, p. 204 — LSI vol. XXII, p. 232; Sefer Ha- Chukkim of 5732, p. 154 — LSI vol. XXVI, p. 177.
104 (d) The applicant for or holder of the licence may request a statement of the reasons for any condition under this section.".
3. The following section shall be inserted after section 7 of the Addition of , , section 7A. principal Law:
"Period of 7A. (a) A licence shall be in force from the date validity of licence. prescribed in it and so long as the licensing authority has not revoked it on its own initiative or on the initiative of a person-giving-approval. (b) A licence shall not be revoked on the initia• tive of the licensing authority save after consultation with the person-giving-approval charged with main• taining the purpose indicated in section 1(a) which is the ground for the revocation. (c) A licence may only be revoked after the licensee has been given an opportunity to state his case. (d) The revocation of a licence shall take effect upon the expiration of sixty days from the date of its notification. (e) A person who considers himself aggrieved by the revocation of a licence or by a condition added specifically to his licence may appeal to the Magistrates' Court or Municipal Court in the area of jurisdiction of which the business is situated and the Court may rescind or vary the revocation or con• dition if in its opinion it is illegal or unreasonable or may confirm it. (f) The filing of appeal shall not affect the validity of the revocation or condition, but the court which hears the appeal may make an order staying or suspending such validity.
(g) The judgment of the Magistrates' Court or Municipal Court shall be appealable to the District Court, the decision of which shall be final. (h) Notwithstanding the provision of subsection (a), the Minister of the Interior may —
105 (1) prescribe the period of validity, to be not less than one year, for licences of a particular class of businesses, generally or in specified circum• stances ; (2) prescribe classes of businesses, the transfer of ownership or control of which shall require relicensing under this Law. (i) The provisions of this section shall not dero• gate from the provisions of sections 16, 17 and 20 to 23.
Temporary 7B. Notwithstanding the provisions of section 7A, licence the licensing authority may prescribe the period of validity for the licence of a business which by its nature is temporary.".
Addition of 4. The following sections shall be inserted after section 11 of the sections 11A and 11B. principal Law: "Safety 11 A. The Minister of Labour may, in respect of regulations. businesses or classes of businesses requiring a licence under section 1(a)(3), make regulations as to the safety of persons on or near the premises thereof.
Regulations 1 IB. The Minister of Agriculture may, in respect of for the prevention of businesses or classes of businesses requiring a licence animal diseases under section 1(a)(4), make regulations as to pre• and water pollution. venting the risk of animal diseases and preventing the pollution of water resources by pesticides, ferti• lisers or medicaments.".
Amendment of 5. ln section 12 of the principal Law, the expression "9 to 11" shall section 12. , , , , , . be replaced by the expression "9 to 11B .
Amendment of 6. In section 13 of the principal Law, the words "The period of section 13 validity of licences under this Law, the procedure for renewing them" shall be replaced by the words "The procedure for renewing licences which have expired or been revoked".
Amendment of 7. In section 14 of the principal Law — section 14 (1) the expression "9 to 11" in subsection (a) shall be replaced by the expression "9 to 11B" ; (2) subsection (b) shall be replaced by the following subsections:
106 "(b) For the purposes of this section, it shall be immaterial— (1) whether the person carries on the business himself or through his employee or authorised agent; (2) whether the person carries on his own or another's business; (3) whether the person is responsible for the manage• ment of another person's business, either for remunera• tion or without remuneration ; and for this purpose, a person who actually manages another's business shall, pending proof to the contrary, be regarded as responsible for the management thereof; (4) whether the carrying on of the business is from the outset limited in time or is limited to one occasion. (c) A person who participates in the business as a silent partner or without sharing in its profits shall not be guilty of an offence under this Law.".
8. In section 36 (a) of the principal Law, the expression "9 to 11" Amendment of shall be replaced by the expression "9 to IIB". section
9. The following section shall be inserted after section 38: Amendment of "Procedural 38A. The Minister of Justice may make procedural sectlon regulations. regulations for proceedings under this Law.".
10. In section 39 of the principal Law, the expression "10 to 11" Amendment of section 39 shall be replaced by the expression "10 to IIB".
11. Sections 2 and 3 shall come into force on the 18th Tevet, 5735 Commencement. (1st January, 1975).
YITZCHAK RABIN SHLOMO HILLEL Prime Minister Minister of the Interior
EFRAYIM KATZIR ,President of the State
107 (No. 53)
RESERVE SERVICE (COMPENSATION) (AMENDMENT No. 8) LAW, 5734—1974*
Amendment of 1. In section 1 of the Reserve Service (Compensation) Law (Con• section 1. solidated Version), 5719 —1959x) (hereinafter referred to as "the principal Law"), the following definitions shall be inserted after the definition of "average wage":
" "index" has the same meaning as in the Insurance Law; "minimum compensation" means 55 p.ct. of the average wage, plus compensation within the meaning of section 11(c) of the Insurance Law and, if the reservist has children, plus an amount equal to an employees' children's allowance under Table LX of the Insurance Law for the first child and the second child; the addition of compensation as aforesaid shall be in force until the 31st March next following;".
Amendment of 2. In section 2 of the principal Law, subsection (a) shall be replaced section 2. by the following subsection: "(a) Where a person serves in reserve service in accordance with Law, the Treasury shall pay him five pounds in respect of each day of service.".
Amendment of 3. In section 3 of the principal Law — section 3. (1) subsection (a) shall be replaced by the following subsection: "(a) Where a worker, a self-employed person or a person entitled under subsection (f) is entitled to a payment from the Treasury under section 2, he shall be paid compensation, in respect of each day of his reserve service, at the rate indi• cated in section 5." :
Passed by the Knesset on the 21st Tammuz, 5734 (11th July, 1974) and published in Sefer Ha-Chukkim No. 740 of the 2nd Av, 5734 (21st July, 1974), p. 104; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1123 of 5734, p. 197. Sefer Ha-Chukkim of 5719, p. 306 — LSI vol. XIII, p. 350 ; Sefer Ha- Chukkim of 5720, p. 96 — LSI vol. XVI, p. 98 ; Sefer Ha-Chukkim of 5723, p. 113 — LSI vol. XVII, p. 138; Sefer Ha-Chukkim of 5726, pp. 60 and 74 — LSI vol. XX, pp. 53 and 67 ; Sefer Ha-Chukkim of 5727, p. 98 — LSI vol. XXI; p. 94 ; Sefer Ha-Chukkim of 5730, p. 60 — LSI vol. XXIV, p. 55; Sefer Ha-Chukkim of 5733, p. 110 — LSI vol. XXVII, p. 107.
108 (2) the following paragraph shall be added after subsection (f)(7): "(8) he was discharged from regular service under the Defence Service Law (Consolidated Version), 5719 —19591). and began serving in reserve service wtihin sixty days from the date of the discharge as aforesaid and is not entitled to compensation under another provision of this Law." 2).
4. In section 4 of the principal Law, the words "for amounts speci- Amendment of section 4 fled in sections 2 and 3" shall be replaced by the words "the amount specified in section 2". 5. (a) Section 5 of the principal Law shall be re-marked as section Amendment of . , section 5. 5(a) and — (1) paragraph (1) thereof shall be replaced by the following paragraph: "(1) in the case of an employee — the ordinary pay and an addition thereto, viz. a cost-of-living allowance result• ing from a variation of the index, or a price increase compensation under any other arrangement made between the employees' organisation representing the greatest number of employees in the State and an employers' organisation which in the opinion of the Minister is representative and concerned, to which the employee would be entitled if he did not serve in reserve service and were employed; the Minister may by regulations, with the approval of the Labour Affairs Committee of the Knesset, enact provisions as to procedure and rules for calculating the addition ;" ; (2) paragraphs (3) and (4) thereof shall be replaced by the following paragraphs: "(3) in the case of a reservist to whom section 3(f) 1, (3) , (4), (5), (6) or (8) applies — a thirtieth part of the minimum compensation; (4) in the case of a reservist to whom section 3(f)(2) applies — the payment he received at the place of voca• tional training or vocational rehabilitation in the last month preceding his service, including unemployment al• lowance under section 127P of the Insurance Law, divided by the number of days for which he received payment in that month at the said place;". i) Sefer Ha-Chukkim of 5719, p. 286; LSI vol. XIII, p. 328. s) The addition of this paragraph requires the addition of the word "or" at the end of paragraph (7) of the English version — Tr. 109 (b) The following subsection shall be inserted after section 5(a): "(b) The rate of compensation shall be not less than the minimum compensation, and not more than the maximum," divided by thirty."
Amendment of 6. In section 6 of the principal Law, the words "multiplied by the section 6. number of days of his reserve service" shall be deleted.
Amendment of 7. In section 7 of the principal Law — section 7.' (1) subsection (a)(2) shall be replaced by the following paragraph: "(2) the minimum compensation divided by thirty." ; (2) subsection (b) is hereby repealed; (3) subsection (c) shall be re-marked as subsection (b). Repeal of 8. Section 8 of the principal Law is hereby repealed. section 8. Amendment of 9. In section 8A of the principal Law, subsection (d) is hereby section 8A. repealed, and subsection (e) shall be re-marked as subsection (d). Replacement of 10. Section 9 of the principal Law shall be replaced by the following section 9. section: "Average income 9. The average income of a self-employed person, pereon.'emt>10Ved f°r tne purposes of section 5, is a 360th part of his income.".
Amendment of 11. In section 9A of the principal Law, the closing passage, beginning section 9A. with the words "as a self-employed person shall not exceed the dif• ference", shall be replaced by the words "shall not exceed the maxi• mum divided by thirty". Repeal of 12. Section 10 of the principal Law is hereby repealed. section 10. Addition of 13. The following section shall be inserted after section 10 of the section 10A. principal Law: "Determination 10A. Notwithstanding the provisions of sections 3, 5, andC°ndtl0nS 311^ 7» the Minister of Labour may, in consultation circumstances with the Minister of Finance and with the approval fox* ixicrecisecl
rate of of the Labour Affairs Committee of the Knesset, compensation. prescribe by regulations circumstances and conditions in or on which compensation shall be paid at an increased rate to reservists generally or to particular classes of reservists, without a time-limit or for a limited period, and also the amount of the increase, the resources from which it is to financed and the procedure for the payment thereof.".
110 14. In section 11 of the principal Law, the words "for the purposes Amendment of section 11 of sections 7 and 8" shall be replaced by the expression "for the purposes of section 7", and the words "and provisions as to rules for the rounding off of amounts of compensation" shall be added at the end. 15. In section 19 of the principal Law — Amendment of section 19 (1) the words "fixed for the payment of contributions" in sub• sections (a) and (d) shall be deleted; (2) the expression "169(a) to (d)" shall be inserted before the figure "179" in subsection (c); (3) subsection (f) shall be re-marked as subsection (g) and the following subsection shall be inserted before it: "(f) Contributions payable under the Insurance Law and the employer's payment to the Equalisation Fund in respect of the period of the reserve service of an employee shall be calculated according to the employee's ordinary pay multi• plied by the number of his days of service even if the resulting amount is less than the amount resulting from cal• culation according to the minimum compensation.". 16. The following shall be added at the end of section 22 C of the ^?*£™c °f principal Law: "Provided that the Minister of Labour may, with the approval of the Labour Affairs Committee of the Knesset, pre• scribe a lower rate of payment", 17. Section 25(b) of the principal Law is hereby repealed. Repeal of section 25. 18. The following section shall be inserted after section 33 of the Addition of . . , _ section 33A. principal Law: "Payment in 33A. Where a person entitled to compensation dies deathVSnt °f before the whole or part of the compensation has been paid to him, the compensation due shall be paid to his spouse, or if there is no spouse, to his children or, if there are also no children, to his parents.".
19. This Law shall have effect from the 21st Tammuz, 5734 (1st Commencement. July, 1974).
YITZCHAK RABIN MOSHE BARAM Prime Minister Minister of Labour EFRAYIM KATZIR President of the State
111 (No. 54)
BASIC LAW: THE KNESSET (AMENDMENT No. 8) *
Amendment of l. in the Basic Law: The Knesset1), section 31 shall be re-marked section 31. . as section 31(a) and the following subsection shall be added there• after: "(b) If a Knesset has been elected otherwise than at the date prescribed in section 9, the House Committee shall prescribe the times of the two terms in the year in which it was elected.".
YITZCHAK RABIN Prime Minister
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 27th Tammuz, 5734 (17th July, 1974) and published in Sefer Ha-Chukkim No. 741 of the 6th Av, 5734 (25th July, 1974), p. 108; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1129 of 5734, p. 234. i) Sefer Ha-Chukkim of 5718, p. 69 — LSI vol. XII, p. 85; Sefer Ha- Chukkim of 5719, pp. 146, 158 and 210 — LSI vol. XIII, pp. 155, 167 and 228 ; Sefer Ha-Chukkim of 5727, p. 24 — LSI vol. XXI, p. 14.
112 (No. 55)
ENCOURAGEMENT OF CAPITAL INVESTMENTS (AMENDMENT No. 10) LAW, 5734 — 1974 *
1. In the Encouragement of Capital Investments Law, 5719— Amendment of 19591). the expression "5 per cent" in section 62(a) shall be replaced by the expression "15 per cent".
co 2. Section 1 shall apply whether the enterprise or enlargement was ^ ^a°^n approved before the coming into force of this Law or thereafter.
YITZCHAK RABIN YEHOSHUA RABINOVITZ Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 26th Tammuz, 5734 (16th July, 1974) and published in Sefer Ha-Chukkim No. 741 of the 6th Av, 5734 (25th July, 1974), p. 108; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1127 of 5734, p. 224. 1J Sefer Ha-Chukkim of 5719, p. 434 — LSI vol. XIII, p. 258; Sefer Ha-Chukkim of 5731, p. 30 — LSI vol. XXV, p. 20; Sefer Ha-Chukkim of 5734, p. 16 — supra, p. 16.
113 (No. 56)
SHIPPING (SEAMEN) (AMENDMENT) LAW, 5734 — 1974 *
Amendment of 1. In the Shipping (Seamen) Law, 5733 —1973 ^ (hereinafter re•
section 234. ferreci to as "the principal Law"), section 234 shall be re-marked as section 234(a) and the following subsection shall be inserted there• after:
"(b) Notwithstanding the repeal of section 60(2) (d) and (e) of the Ports Ordinance (New Version), 5731 — 1971 2), Chapter Seven of the Ports (Seamen) Regulations, 5732—1971 s), shall remain in force until the coming into force of Chapters Fifteen and Sixteen.".
Amendment of 2. The following shall be added at the end of section 235 of the principal Law: "Provided that section 71 and Chapters Fifteen, Six• teen and Eighteen shall come into force on the 20th Nisan, 5735 (1st April, 1975).".
GAD YAACOBI Minister of Transport
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 26th Tammuz, 5734 (16th July, 1974) and published in Sefer Ha-Chukklm No. 741 of the 6th Av, 5734 (25th July, 1974), p. 108; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1123 of 5734, p. 196. 1) Sefer Ha-Chukkim of 5733, p. 329 — LSI vol. XXVII, p. 393. 2) Dinei Medinat Yisrael (Nusach Chadash) No. 20, p. 443 ; NV vol. U, p. 220. a) Kovetz Ha-Takkanot of 5732, p. 56.
114 (No. 57)
CONTRACT FOR SERVICES LAW, 5734 — 1974 *
1. A contract for services is a contract for the doing of any work, What is a contract forL
or the rendering of any service, for remuneration, the contractor not servjces - being an employee of the orderer.
2. The contractor is bound to do the work or render the service, and Obligations of the orderer is bound to pay the remuneration, as agreed between the 1 c parties- parties.
3. (a) Where the work or service is not in conformity with that Defect, agreed upon (any such non-conformity hereinafter referred to as a "defect"), the orderer shall notify the contractor of the defect within a reasonable time after he discovered or should have discovered it and, if the defect can be repaired, shall give the contractor a suitable opportunity to repair it. (b) The orderer is not entitled to rely on the defect — (1) if he has not fulfilled his obligation under subsection (a), unless the contractor knew of the defect; (2) if the defect is due to a cause for which the orderer is responsible.
4. (a) If the contractor does not repair the defect within a reason- Remedies ,v ^ for defect . , ,. . , , ״ . ,, able tone after the orderer acted as provided in section 3(a), the orderer may — (1) rectify the defect and claim reimbursement of his reason able expenses from the contractor; (2) so long as the defect has not been repaired, deduct from the remuneration the amount by which in consequence of the defect the value of the work or service is less than the agreed amount of remuneration.
• Passed by the Knesset on the 3rd Av, 5734 (22nd July, 1974) and pub lished in Sefer Ha-Chukkim No. 742 of the 13th Av, 5734 (1st August, 1974), p. 110; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1078, p. 402.
115 (b) Where the repair of the defect is so urgent that the orderer cannot be expected to wait for it to be repaired by the contractor, the orderer may repair it as provided in subsection (a)(1) without having acted as provided in section 3(a). (c) Where the defect is not capable of repair, the orderer shall be entitled to a deduction from the remuneration as specified in subsection (a)(2).
Lien, 5. The contractor shall have a lien on any property delivered to him by the orderer for the carrying out of the work or the rendering of the service, up to the amount due to him from the orderer in con• sequence of the transaction.
Taking delivery 6. (a) Where the work or service is performed on property in the and passing of risk. possession * of the contractor, the orderer shall take delivery of such property at the time agreed upon or, in the absence of agreement, within a reasonable time after the contractor notifies him that he has completed the work or service. (b) If the property is lost or damaged while in the possession of the contractor — (1) the contractor shall, for the purposes of the Bailees Law, 5727 — 19671). be responsible like a bailee for reward where the purpose of safekeeping is not subordinate to the prin• cipal purpose of possession; (2) the orderer shall be released from the obligation to pay the remuneration unless the property is lost or damaged after the orderer should have taken delivery and from a cause for which the contractor is not responsible.
Saving of 7. The provisions of this Law shall not derogate from any other remedies. remedy for breach of contract.
Scope of 8. (a) The provisions of this Law shall apply where no other law application. contains special provisions in the matter in question and no contrary intention appears from the agreement between the parties. (b) The provisions of the Sale Law, 5728 —1968 2), shall apply to a contract for the supply of property to be produced or manu• factured where the contractor undertakes to provide the main part of the materials necessary therefor.
1) Sefer Ha-Chukkim of 5727, p. 52 ; LSI vol. XXI, p. 49. 2) Sefer Ha-Chukkim of 5728, p. 98 ; LSI vol. XXII, p. 107.
116 9. The Second Book of the Mejelle shall not apply to matters dealt Inapplicability
... , . T of Mejelle. with by this Law.
1 A uta 10. Article 46 of the Palestine Order in Council, 1922—1947 ). f ^ shall not apply to matters dealt with by this Law.
11. This Law shall come into force on the 1st Cheshvan, 5735 (17th Commencement and transitional . • ״ , , . ״ . ״ ״
October, 1974). A contract for services made before its coming into provisions. force shall continue to be governed by the previous law.
YITZCHAK RABIN HAIM J. ZADOK Prime Minister Minister of Justice
EFRAYIM KATZIR President of the State
') Laws of Palestine vol. Ill, p. 2569 (English Edition).
117 (No. 58)
WAR LOAN (LAND APPRECIATION) LAW, 5734 — 1974 *
Definitions. 1. In this Law.— (1) save as otherwise provided therein, every term shall have the same meaning as it has in the Land Appreciation Tax Law, 5723 —1963 *) (hereinafter referred to as "the Appreciation Tax Law"); (2) "the determining date" means the 12th Nisan, 5737 (31st March, 1977).
Imposition 2. A person shall make a war loan to the State (hereinafter referred and rate of loan. to as "the loan") at the rate of 3 per cent of the appreciation accruing from the sale of a real estate right, or from a real estate association act (any such sale or act hereinafter referred to as "a transaction"), made or done between the date of publication of this Law and the 19th Nisan, 5735 (31st March, 1975).
Date of 3. The loan shall be made at the date for the payment of apprecia• making loan. tion tax in respect of the transaction.
Exemption 4. The following provisions shall apply upon the sale of all the and credit in the case of rights an individual has in his individual dwelling: individual dwelling. (1) where the sale value does not exceed 200,000 pounds or, if a family with at least four children under twenty-one lived in the dwelling, the said amount with the addition of 20,000 pounds in respect of each child under twenty-one, beginning with the fourth, the sale shall be exempt from the loan (the said amount with the said addition, if any, hereafter in the section referred to as "the exempt amount"); (2) where the sale value exceeds the exempt amount, the seller shall be credited on account of the loan with an amount bearing to the whole amount of the loan the same proportion as the exempt amount bears to the sale value.
Passed by the Knesset on the 11th Av, 5734 (30th July, 1974) and published in Sefer Ha-Chukkim No. 743 of the 20th Av, 5734' (8th August, 1974), p. 114; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1127 of 5734, p. 222. Sefer Ha-Chukkim of 5723, p. 156 ; LSI vol. XVII, p. 193.
118 5. A person exempt from appreciation tax in respect of a particular Further transaction shall be exempt from the loan in respect of appreciation exemPtl0n• accruing from that transaction.
6. Appreciation subject to a war loan under the War Loan Law, Prevention
1 f oubIe 5734 — 1973 ), shall not be subject to a loan under this Law. j° aif
7. (a) The loan shall bear interest at the' rate of 3 per cent per Loan to bear interest. annum — (1) from the 20th Nisan, 5735 (1st April, 1975), on amounts paid in the tax year 1974 ;
(2) from the 1st Nisan, 5736 (1st April, 1976), on amounts paid in the year 1975 ;
(3) from the 13th Nisan, 5737 (1st April, 1977), on amounts paid in the tax year 1976.
(b) The interest shall be exempt from income tax.
8. (a) In this section — Loan linked to index. (1) "cost-of-living index" has the same meaning as in the Defence Loan Law, 5717 — 1956 2); (2) "basic index", in relation to an amount paid in any of the tax years 1974, 1975 and 1976, means the cost-of-living index which will be published for December of the year in which the amount was paid; (3) "the new index" means the cost-of-living index which will be published for December, 1989. (b) The principal of the loan shall be linked to the cost-of-living index. If at the time of repayment of the loan it appears that the new index exceeds the basic index, the loan shall be repaid increased in the proportion of the excess of the new index over the basic index.
9. (a) In respect of amounts of loan paid by any person by the Loan cei*tij!iC£ites determining date, he shall by the 23rd Adar Bar, 5738 (1st April, 1978) be given certificates registered in his name.
!) Sefer Ha-Chukkim of 5734, pp. 3 and 59 ; supra, pp. 3 and 56. .Sefer Ha-Chukkim of 5717, p. 8 ; ¿5/ vol. XI, p. 5 (־
139 (b) The provisions of section 6(c) to (f) of the War Loan Law, 5734 —1973, shall apply to certificates under this Law.
Repayment 10. The provisions of section 7 of the War Loan Law, 5734 —1973, of loan and payment of relating to the repayment of the loan for the year 1974 and to the interest. payment of interest thereon shall apply in respect of the loan under this Law.
Loan not 11. A loan not made by the determining date shall become a tax. made by determining date.
Application 12. Save in so far as otherwise provided in this Law, the provisions of provisions of Appreciation of the Appreciation Tax Law shall apply to the loan as if it were part Tax Law. of the tax.
Implementation 13. The Minister of Finance is charged with the implementation of and regulations. this Law and may make regulations as to any matter relating to such implementation.
YITZCHAK RABIN YEHOSHUA RABINOVITZ Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
120 (No. 59)
PROCUREMENT FINANCING TAX (TEMPORARY PROVISIONS) LAW, 5734 — 1974*
1. In this Law, save as otherwise provided therein, every term shall Interpretation, have the same meaning as it has in the Property Tax and Compen• sation Fund Law, 5731 —1961 a) (hereinafter referred to as "the Property Tax Law").
2. (a) A "procurement financing tax" (hereinafter referred to as Imposition of tax. "the tax") shall be paid on immovable property, and on vehicles specified in Schedule I to this Law, in respect of each of the tax years 1974, 1975 and 1976. (b) Subject to the provisions of section 2(b) of the Property Tax Law, the tax shall be paid by the following: (1) a person who is the owner of immovable property in the tax year, other than a person who ceased to be an owner before the publication of this Law; (2) a person who is the owner of a vehicle at any time between the 15th Tishri, 5735 (1st October, 1974) and the 18th Tishri, 5738 (30th September, 1977).
3. (a) The tax on immovable property, except property to which Rate of tax on immovable subsection (b) or section 4 applies, shall be a proportion of the value property determined for it for the purposes of the Property Tax Law in respect of the tax year in question, as follows: (1) on a building let under a protected lease 0.8 per cent (2) on a building used as a hotel 1.25 per cent (3) on other immovable property 1.7 percent (b) The tax on a dwelling in respect of which a deduction is allowed under section 7A of the Property Tax Law shall be 0.8 per cent of a part of the value determined for it for the purposes of that Law, as follows:
* Passed by the Knesset on the 25th Av, 5734 (13th August, 1974) and published in Sefer Ha-Chukkim No. 744 of the 5th Elul, 5734 (23rd August, 1974), p, 118 ; the Bill and an Explanatory Note were published in , Hatza'ot Chok No. 1128 of 5734, p. 226. ') Sefer Ha-Chukkim of 5721, p. 100 ; LSI vol. XV, p. 101.
121 (1) in the case of a dwelling assessed for the tax year 1974 — of such part of the value as is in excess of 400,000 pounds; (2) in the case of a dwelling first assessed for the tax year 1975 or 1976 — of such part of the value as is in excess of an amount fixed by the Minister of Finance in respect of that year with the approval of the Finance Committee of the Knesset. (c) Notwithstanding the provisions of subsections (a) and (b)(1), the value for the tax year 1974 of property for which no value has been determined for the tax year 1973 or 1974 shall be the value last determined, multiplied by a coefficient, as follows:
Coefficient
(1) in the case of a residential building and a business building not used in industrial production
(2) in the case of a business building used in industrial production 1.5
(3) in the case of a building let under a protected lease 1.25
Provided that the owner may request that instead of the said calculation the property shall be assessed for the purposes of property tax for the tax year 1974.
Tax on 4. (a) The tax on a rural building and a storage structure, as well agricultural property. as on plantations and land of an agriculturist, shall be as specified in Schedule II to this Law. (b) The tax on plantations the owner of which is not an agri• culturist and to which section 44(b)(2) of the Property Tax Law applies shall be as provided in Schedule II. However, if their value exceeds 25,000 pounds per dunam, the tax shall be 20 pounds per' dunam plus 1.7 per cent of the excess value.
Tax on 5. The tax on a vehicle shall be as specified in Schedule I to this Law. vehicle.
Time for 6. The tax on any property shall be paid at the times and in the payment of tax. instalments prescribed for the payment of property tax thereon. However —
122 (1) the tax for the tax year 1974 in respect of immovable property shall be paid in two equal instalments on the 24th Tishri, 5735 (10th October, 1974) and the 27th Tevet, 5735 (10th January, 1975), respectively: Provided that a person who by the 14th Cheshvan, 5735 (30th October, 1974) pays at one time the whole of the tax due from him on immovable property for the tax year 1974 shall be entitled to a reduction of 7.5 per cent on the amount of that tax; (2) tax on a vehicle paid between the 15th Tishrij 5735 (1st October, 1974) and the 25th Tishri, 5736 (30th September, 1975) shall be regarded as a payment for the tax year 1974, tax as aforesaid paid between the 26th Tishri, 5736 (1st October, 1975) and the 6th Tishri, 5737 (30th September, 1976) shall be regarded as a payment for the tax year 1975 and tax paid between the 7th Tishri, 5737 (1st October, 1976) and the 18th Tishri, 5738 (30th September, 1977) shall be regarded as a payment for the tax year 1976.
7. A person who by the 14th Cheshvan, 5735 (30th September, 1974) Reduction for pays at one time treble the amount of tax due from him on immovable tax^on^'"8 property for the tax year 1974 shall be entitled to a reduction of 7.5 immovable i property before , ״ . i • per cent on that amount and shall not have to pay tax on that property due date. in the years 19/5 and 1976.
8. A person exempt ftom tax under section 39, 40(b) or (d), 41A or Exemptions. 45(a)(1) of the Property Tax Lax or, under the World Zionist Organi sation— Jewish Agency for Eretz Israel (Status) Law, 5713 — 1952]), is exempt from tax under this Law.
9. The Minister of Finance may by regulations, with the approval Early of the Finance Committee of the Knesset, permit loan certificates oT'ioan'10'1 designated by him to be redeemed before maturity to the amount certificates for
0 required for the payment of the tax, notwithstanding anything provided tax payments. in the Laws under which the certificates were issued, and he may by regulations as aforesaid prescribe the conditions of redemption, includ ing provisions as to the times for the determination of the interest and linkage of the loan, the manner of ensuring that the redemption money is used for the payment of the tax and the issue of certificates for the balance of the loan after payment of the tax.
!) Sefer Ha-Chukkim of 5713, p. 2 ; LSI vol. VII, p. 3.
123 Application of 10. Save as otherwise provided in this Law, the provisions of the PropertyVax Property Tax Law, except section 35, shall apply to the tax as if it Law. were part of the property tax.
The tax as 11. The tax shall be deductible from appreciation for the purposes expenditure. of the payment of land appreciation tax but shall not be deductible under the Income Tax Ordinance 1).
Amendment of 12. Sections 33 and 33A of the Property Tax Law shall be replaced Property Tax Law. by the following section:
"Interest on 33. Where the tax or part thereof is not paid at the tax not paid in time. time prescribed for its payment, interest at the rate of 1 per cent for every fifteen days of delay shall be added to the overdue amount. For the purposes of collection, the interest shall be treated as tax.".
Transitional 13. Interest under section 33 of the Property Tax Law, in the version Provisions. enacted by this Law, shall not be payable in respect of a period of delay preceding the date of publication of this Law.
Implementation 14. The Minister of Finance is charged with the implementation of and regulations. this Law and may make regulations as to any matter relating to such implementation.
i) Dinei Medina( Yisrael (Nusach Chadash) No. 6, p. 120 \NV vol. I, p. 145.
I 124 SCHEDULE I (Sections 2 and 5)
Tax (in pounds) on vehicle chargeable with a licence fee or regis tration fee under the Traffic Ordinance1).
(1) Taxi — Private Vehicle Licensed for Sightseeing Tours Number of Seats Year of Manufacture up to 1961 1962 or 1963 1964 or later Up to 4 65 115 300 5 or more 75 185 475
(2) Private Vehicle, Including Vehicle as Aforesaid Licensed for Hiring, but Not Including Cross-Country Vehicle a. Imported Vehicle Number of Years since Beginning of Year of Manufacture
Less One Two Three Four Five Six Seven Eight Four than or or or or or or or or teen one more more more more more more more more or yiinuer but but but but but but but but more׳״i r less less less less less less less less !״4 !־«״/ no in c.c. than than than than than than than than two three four five six seven eight four teen Up to 800 250 215 190 175 160 140 135 115 65 40 801-1,000 285 240 215 190 175 160 150 135 75 50 1,001-1,300 325 275 240 225 210 185 165 150 90 60 1,301-1,750 435 365 325 300 275 250 225 200 115 65 1,751-3,000 695 595 520 475 435 390 360 325 185 75 3,001-4,000 750 645 570 520 475 425 390 350 200 85 more than 4,000 835 710 625 575 525 475 435 390 225 90
b. Local Vehicle Up to 800 190 165 140 135 115 110 100 90 50 35 810-1,000 215 185 165 150 135 125 115 100 60 40 1,001-1,300 240 210 185 165 150 140 125 115 65 50 1,301-1,750 325 275 240 225 200 185 165 150 90 60 1,751-3,000 520 445 385 360 325 290 265 240 140 65 3,001-4,000 570 485 425 390 360 325 290 265 150 75 more than 4,000 625 535 470 435 390 360 325 290 165 85
!) Dine! Medina! Yisrael (Nusach Chadash) No. 7, p. 173 ; NV vol. I, p. 222. For the present purpose, a private vehicle propelled by a Wankel rotation engine shall be regarded as a private vehicle with a cylinder capacity (in c.c.) as specified/ in section 2(c) of Part III of the First Schedule to the Traffic Regulations, 5721 —19611).
(3) Commercial Vehicle and Work Vehicle
Number of Years since Beginning of Year of Manufacture Overall Less One Two Three Four Five Six Seven Eight permitted than or or or or or or or or weight one more more more more more more more more in kgs. but but but but but but but less less less less less less less than than than than than than than two three four five six seven eight
Up to 2,500 235 185 165 140 115 110 90 85 65 2,501-4,000 315 250 225 190 160 150 125 110 85 4,001-6,500 375 300 265 225• 190 165 150 135 90 6,501-8,500 propelled by petrol engine 400 315 285 240 200 185 160 140 100
׳ 6,501-8,500 propelled by diesel engine 500 400 350 300 250 225 200 175 125 8,501-12,000 propelled by petrol engine 445 350 310 265 225 200 .175 150 100 8,501-12,000 propelled by diesel engine 625 500 435 375 310 285 250 215 160 12,001-20,000 720 575 500 435 360 325 285 250 175 20,001 or more 960 960 960 960 960 960 960 960 960
(4) Commercial Vehicle of Up to 2,500 Kilogrammes Overall Weight, with Closed Body
Notwithstanding the foregoing, the tax on a commercial vehicle of up to 2,500 kgs. overall weight with a closed body of which the driver's compartment forms an inseparable part, whether or not such compartment is divided off by a partition (delivery van), shall be of an amount as specified hereunder : i) Kovetz Ha-Takkanot of 5721, p. 1425. Number of Years Since Beginning of Year Amount of Manufacture Less than one 250 One or more but less than two 200 Two or more but less than three 175 Three or more but less than four 150 Four or more but less than five 125 Five or more but less than six 115 Six or more but less than seven 100 Seven or more but less than eight 85 Eight or more 65
(5) Motocycles and Motor Tricycles
a) Motorcycles b) Motor Tricycles and Motorcycles with Sidecar
Cylinder Amount Cylinder capacity Amount capacity in c.c. in c.c.
Up to 50 15 Up to 50 35 51 to 150 40 51 to 150 60 151 or more 65 151 or more 85
(6) Trailer and Semi-Trailer
Number of Years since Beginning of Year of Manufacture Overall weight Less than Two or more Four or more Six or in kgs. two but less but less more than four than six Up to 4,000 85 75 65 50 4,001 to 8,000 140 140 140 140 8,001 or more 290 290 290 290 (7) Cross-Country Vehicle
Number of Years since Beginning of Year of Manufacture Less More than More More More More More More Fourteen than than More than than than than than than or one one two three four five six seven eight more but but but but but but but but less less less less less less less less than than than than than than than than two three four five six seven eight fourteen 140 135 125 110 100 90 85 75 50 35 SCHEDULE II (Section 4)
Tax on Agricultural Property
A. Rural building — the amount, in pounds, resulting from the multiplication by 1.25 of the number of square metres of the floor space of the building, except open terraces and except balconies.
B. Storage structure — the amount, in pounds, resulting from the multiplication of the number of cubic metres of the cubic space of the structure — (1) in the case of a concrete-lined silage-pit — by 0.50; (2) in the case of a silage pit, or a water pool not intended mainly for swimming, unless lined with concrete — by 0.05; (3) in the case of a fishpond —0.02; (4) in the case of a grain elevator — by 3.75; (5) in the case of a watertower or a concrete-lined pool not intended mainly for swimming — by 2.00; (6) in the case of a silage tower — by 0.70.
C. Plantations, per dunam or part thereof: (1) Irrigated Plantations
Pounds (a) Citrus 20 (b) Pip fruits, such as apples and pears 22.5
(c) Stone fruits (except peaches), such as apricots, plums, olives and cherries, as well as guavas and quinces 8.5
{d) Subtropicals, such as avocado, mango, dates, bananas, persimmon, loquat and others, such as peaches 32.5 (e) Vines, almonds, pecan, carob 11.5 (f) Others 8.5
128 (2) Unirrigated Plantations
(a) Olives 6.5 (b) Almonds, figs, plums, apricots and peaches 6.5 (c) Others 8.5 (3) Unirrigated Plantations (Auxiliary Irrigation) 8.5 (4) Forests and woods 2.5
D. Land of agriculturist, used by him in agriculture, per dunam or part thereof :
(1) Irrigated (a) Cotton 6 (b) Flowers, strawberries 42.5 (c) Fodder crops for own use 2.5 (d) Hothouse crops, except flowers and strawberries 35 (e) Others 7.5
(2) Unirrigated
(a) Cotton and tobacco 2 (b) Others 1 (3) Natural Pasture 0.15
E. Land of agriculturist, set aside for the construction of a rural building or storage structure, and any land which in the opinion of the Director has been so set aside, per dunam or part thereof — 10 pounds
YITZCHAK RABIN YEHOSHUA RABINOVITZ Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State (No. 60)
WAR LOAN (AMENDMENT No. 2) LAW, 5734 — 1974;
Amendment of 1. The War Loan Law, 5734— 1973J) (hereinafter referred to as title. "the principal Law") shall henceforth be cited as the War and Pro• curement-Financing Loan Law, 5734 — 1973.
Amendment of 2. In section 1(2) of the principal Law, after the words "a reduction section 1. is granted under any law", there shall be inserted the words "or income being a productivity grant to which section 122 of the Ordinance applies or income from overtime or work on night shift to which section 123 of the Ordinance applies".
Amendment of In section 2 of the principal Law — section 2. (1) the opening passage of subsection (a), up to and including the words "a war loan (hereinafter referred to as "the loan")", shall be replaced by the words "A person shall make to the State, in the tax year 1973, a war loan, and in the tax year 1974, a war and procurement-financing loan (each hereinafter referred to as a "loan")"; (2) subsection (b)(2) shall be replaced by the following paragraph: "(2) An individual shall for the tax year 1974 make a loan as follows: (a) in respect of his chargeable income: (1) at the rate of 12£ per cent of such income up to 40,000 pounds; (2) at the rate of 14£ per cent of such income in excess of 40,000 pounds but not in excess of 60,000 pounds; (3) at the rate of 17£ per cent of such income in excess of 60,000 pounds but not in excess of 80,000 pounds; (4) at the rate of 22£ per cent of such income in excess of 80,000 pounds ;
* Passed by the Knesset on the 25th Av, 5734 (13th August, 1974) and published in Sefer Ha-Chukkim No. 744 of the 5th Elul, 5734 (23rd August, 1974), p. 125 ; the Law is based on two Bills which were pub• lished, each with an Explanatory Note, in Hatza'ot Chok No. 1127 of 5734, p. 224, and Hatza'ot Chok No. 1132 of 5734, p. 245, respectively. i) Sefer Ha-Chukkim of 5734, pp. 3 and 59; supra, pp. 3 and 56.
130 (b) in respect of his income chargeable with tax from a productivity grant, overtime work or work on night shift: at the rate of 8.5 per cent of such income."; (3) the expression "9 per cent" in subsection (c) shall be re• placed by the expression "12 per cent".
4. In section 3(a)(l)(6) of the principal Law, the expression "300 Amendment of section 3 pounds" shall be replaced by the expression "400 pounds".
5. In section 5(a)(3)(2) of the principal Law, the expression "for Amendment of section 5 December, 1989" shall be replaced by the expression "for December, 1987".
6. In section 7 of the principal Law — Amendment of section 7. (1) the figure "1990" in subsection (a) shall be replaced by the
figure "1988" ; (2) the word "five-yearly" in the opening paragraph of sub• section (b) shall be deleted.
7. The Minister of Finance may, by order, increase the advance Power to payments under section 8 of the principal Law. advance payments.
YITZCHAK RABIN YEHOSHUA RABINOVITZ Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
131 (No, 61)
SAVINGS LOAN (5730 — 1970) (AMENDMENT No. 4) LAW, 5734 — 1974*
Amendment of 1. In section 13 of the Savings Loan Law, 5730 — 1970 1). the fol- section 13. lowing subsection shall be added after subsection (b):
"(c) The whole or part of the loan made by any person may be repaid before maturity for one of the purposes designated by the Minister of Finance by regulations with the approval of the Finance Committee of the Knesset. Such regulations shall prescribe the mode of repayment, the mode of calculating the interest and linkage of the loan, and the mode of ensuring that the repayment is used for the purpose for which it has been permitted.".
YiTZCHAK RABIN YEHOSHUA RABINOVITZ Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 25th Av, 5734 (13th August, 1974) and published in Sefer Ha-Chukkim No. 744 of the 5th Elul, 5734 (23rd August, 1974), p. 126 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1137 of 5734, p. 265. i) Sefer Ha-Chukkim of 5730, p. 52 — LSI vol. XXIV, p. 46 ; Sefer Ha- Chukkim of 5731, p. 79 — LSI vol. XXV, p. 76 ; Sefer Ha-Chukkim of 5732, p. 64 — LSI vol. XXVI, p. 70; Sefer Ha-Chukkim of 5733, p. 241 — LSI vol. XXVII, p. 273.
132 (No. 62)
SAVINGS LOAN (5731 — 1971) (AMENDMENT No. 3) LAW, 5734—1974*
1. In section 13 of the Savings Loan Law, 5731 — 1971 J), the fol- Amendment of lowing subsection shall be added after subsection (b): section
"(c) The whole or part of the loan made by any person may be repaid before maturity for one of the purposes designated by the Minister of Finance by regulations with the approval of the Finance Committee of the Knesset. Such regulations shall prescribe the mode of repay• ment, the mode of calculating the interest and linkage of the loan, and the mode of ensuring that the repayment is used for the purpose for which it has been permitted.".
YITZCHAK RABIN YEHOSHUA RABINOVITZ Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 25th Av, 5734 (13th August, 1974) and published in Sefer Ha-Chukkim No. 744 of the 5th Elul, 5734 (23rd August, 1974), p. 126; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1137 of 5734, p. 265. i) Sefer Ha-Chukkim of 5731, p. 76 — LSI vol. XXV, p. 71 ; Sefer Ha- Chukkim of 5732, p. 64 — LSI vol. XXVI, p. 71 ; Sefer Ha-Chukkim of 5733, p. 242— LSI vol. XXVII, p. 275.
133 (No. 63)
SAVINGS LOAN (5732—1972) (AMENDMENT No. 3) LAW, 5734 — 1974*
Amendment of 1. Section 8 of the Savings Loan Law, 5732 — 19721).' section 8
marked as section 8 (a) and the following subsection shall־section 8. snajj ^ re be added thereafter: "(b) The whole or part of the loan made by any person may be repaid before maturity for one of the purposes designated by the Minister of Finance by regulations with the approval of the Finance Committee of the Knesset. Such regulations shall prescribe the mode of repayment, the mode of calculating the interest and linkage of the loan, and the mode of ensuring that the repayment is used for the purpose for which it has been permitted.".
YITZCHAK RABIN YEHOSHUA RABINOVITZ Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 25th Av, 5734 (13th August, 1974) and published in Sefer Ha-Chukkim No. 744 of the 5th Elul, 5734 (23rd August, 1974), p. 126 ; the Bill and an Explanatory Note were published in Haiza'ot Chok No. 1137 of 5734, p. 265. i) Sefer Ha-Chukkim of 5732, p. 62 — LSI vol. XXVI, p. 68 ; Sefer Ha- Chukkim of 5733, pp. 98 and 243 — LSI vol. XXVII, pp. 96 and 277.
134 (No. 64)
SAVINGS LOAN (5733 — 1973) (AMENDMENT No. 2) LAW, 5734—1974*
1. Section 9 of the Savings Loan Law, 5733 — 1973 J), shall be re- Amendment of section 9 marked as section 9 (a) and the following subsection shall be added thereafter: "(b) The whole or part of the loan made by any person may be re• paid before maturity for one of the purposes designated by the Minister of Finance by regulations with the approval of the Finance Committee of the Knesset. Such regulations shall prescribe the mode of repayment, the mode of calculating the interest and linkage of the loan, and the mode of ensuring that the repayment is used for the purpose for which it has been permitted.".
YITZCHAK RABIN YEHOSHUA RABINOVITZ Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 25th Av, 5734 (13th August, 1974) and published in Sefer Ha-Chukkim No. 744 of the 5th Elul, 5734 (23rd August, 1974), p. 127 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1137 of 5734, p. 266. !) Sefer Ha-Chukkim of 5733, pp. 96 and 244; LSI vol. XXVII, pp. 93 and 278.
135 (No. 65)
SAVINGS LOAN (AMENDMENT) LAW, 5734 — 1974 *
Amendment of 1. In section 1 of the Savings Loan Law, 5734 — 1974 *) (herein• section 1. after referred to as "the principal Law"), paragraph (2) shall be deleted.
Amendment of 2. In section 2(a) of the principal Law, the expression "2.5 per cent" section 2. shall be replaced by the expression "4.75 per cent".
Addition of 3. The following section shall be inserted after section 2 of.the section 2A. principal Law:
"Exemptions. 2A. Local authorities and public institutions shall be exempt from the loan. For this purpose, "public institutions" means religious, cultural, educational, scientific, health, welfare and sports institutions, and institutions serving some other public purpose, which are not intended for the making of profits and which the Minister of Finance has designated with the approval of the Finance Committee of the Knesset.".
Amendment of 4. In section 9 of the principal Law, the expression "The aggregate section 9. amounts of" shall be replaced by the words "Fifty-three per cent of the aggregate amounts of" and the words "and the remainder in three consecutive annual instalments on the 1st August of each year, beginning with the tax year 1983" shall be added at the end.
YITZCHAK RABIN YEHOSHUA RABINOVITZ Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State
• Passed by the Knesset on the 25th Av, 5734 (13th August, 1974) and published in Sefer Ha-Chukkim No. 744 of the 5th Elul, 5734 (23rd August, 1974), p. 128 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1132 of 5734, p. 246. i) Sefer Ha-Chukkim of 5734, p. 57 ; supra, p. 53. (No 66)
MILITARY JUSTICE (AMENDMENT No. 7) LAW, 5734 — 1974 *
1. In the Military Justice Law, 5715 — 1955 *), the following section Addition of shall be inserted after section 518A: section S18B•
ünTform8 Army 518B-A Person wno without being authorised to do so wears a uniform or parts of a uniform which is or are Army property or, knowingly, wears a uni• form or parts of a uniform intended for Army use is liable to imprisonment for a term of one year.".
YITZCHAK RABIN SHIMON PERES Prime Minister Minister of Defence
EFRAYIM KATZIR President of the State
Passed by the Knesset on the 25th Av, 5734 (13th August, 1974) and published in Sefer Ha-Chukkim No. 744 of the 5th Elul, 5734 (23rd August, 1974), p. 128 ; the Jîill and an Explanatory Note were published in Hatza'ot Chok No. 1116 of 5734, p. 171. Sefer Ha-Chukkim of 5715, p. 171 — LSI vol. IX, p. 184; Sefer Ha- Chukkim of 5718, p. 122 — LSI vol. XII, p. 140; Sefer Ha-Chukkim of 5723, p. 120 — LSI vol. XVII, p. 143 ; Sefer Ha-Chukkim of 5724, p. 148 — LSI vol. XVIII, p. 140 ; Sefer Ha-Chukkim of 5729, p. 193 — LSI vol. XXIII, p. 208 ; Sefer Ha-Chukkim of 5730, p. 20 — LSI vol. XXIV, p. 19 ; Sefer Ha-Chukkim of 5732, p. 140 — LSI vol. XXVI, p. 157.
137 I
(No. 67)
DEFENCE SERVICE (AMENDMENT No. 10) LAW, 5734 — 1974 *
Amendment of l. Section 5(b) and (c) of the Defence Service Law (Consolidated section 5 Version), 5719 —19591). (hereinafter referred to as "the principal Law") shall be replaced by the following subsections: "(b) The power vested in a calling-up officer by subsection (a) shall also be vested in him in respect of a person of military age who has served in regular service or belonged to the reserve forces and has been granted exemption from regular service or reserve service by reason that he has been found unfit for service or temporarily unfit for service. (c) Where a person, having been found unfit for service, is found fit for service upon re-examination, then, whether he has not yet been called up for regular service or whether he has already been called up for regular service but has not yet completed the period of service to which he is liable under this Law, a calling-up officer may call upon him, by order — (1) if he has not yet completed his 23rd year — to report for regular service or the completion of his regular service; ' (2) if he has completed his 23rd year — to report for regular service or the completion of his regular service for a period not exceeding six months or not exceeding the balance of the period of service to which he is liable under this Law, whichever is less; (3) whether or not he has completed his 23rd year — to report for regular service or the completion of his regular service for a period as provided in section 11 or 12, accord• ing to his age, if he is authorised or entitled to be authorised to practise medicine under the Medical Practitioners Ordi• nance, 19471J, or to practise dentistry under the Dentists Ordinance, 1945 2), and a person so called upon shall report as aforesaid.
* Passed by the Knesset on the 25th Av, 5734 (13th August, 1974) and published in Sefer Ha-Chukkim No. 744 of the 5th Elul, 5734 (23rd August, 1974), p. 129 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1094 of 5734, p. 43. 1) Sefer Ha-Chukkim of 5719, p. 286 — LSI vol. XIII, p. 328. 2) P.G. of 1947, Suppl. I, p. 322 (English Edition). ») P.G. of 1945, Suppl. I, p. 1 (English Edition).
138 (d) Where a person, having been found temporarily unfit for service, is found fit for service upon re-examination, then, even if he has already been called up for regular service, he may, so long as he has not completed the period of service to which he is liable under this Law, be called upon by a calling-up officer, by order, to report for completion of the period of the service to which he is liable under this Law, and a person so called upon shall report as aforesaid. (e) The Medical Board shall at every re-examination apply the tests in force at the time of the re-examination.".
2. In section 9 of the principal Law — Amendment of section 9. (1) after the words "under the Medical Practitioners Ordinance, 1947", in paragraph (1), there shall be inserted the words "or to practise dentistry under the Dentists Ordinance, 1945" ; (2) after the words "under the Medical Practitioners Ordinance, 1947" in paragraph (2), there shall be inserted the words "or dentistry under the Dentists Ordinance, 1945".
3. In section 11 of the principal Law — Amendment of section 11. (1) after the words "under the Medical Practitioners Ordinance, 1947" in paragraph 2(a), there shall be inserted the words "or to practise dentistry under the Dentists Ordinance, 1945" ; (2) after the words "to practise medicine" in paragraph (2)(b), there shall be inserted the words "or dentistry".
4. In section 12 of the principal Law — Amendment, of section 12. (1) after the words "under the Medical Practitioners Ordinance, 1947", in paragraph (1) there shall be inserted the words "or dentistry under the Dentists Ordinance, 1945" ; (2) after the words "to practise medicine" in paragraph (2), there shall be inserted the words "or dentistry".
5. The following section shall be inserted after section 14 of the Addition of , section 14A. principal LawT :
"Penalty 14A. Where after discharge from regular service a imposed after discharge from person is validly punished for unlawful absence from service. service or for absence with permission obtained by
139 false pretences, and the court martial or senior dis• ciplinary officer does not direct that that for the purpose of calculating the time of service the period of absence shall be regarded as a period in which he fulfilled the duty of regular service, the calling-up officer may call upon him to report for completion of the period of regular service to which he would have been liable under this Law had he not been released.".
Amendment of The following subsection shall be added at the end of section 15: section 15. "(d) Subsection (a) shall not apply to a person called upon to re• port for regular service under section 5(c) or (d) of section 14A.".
Repeal of Section 18 of the principal Law is hereby repealed. section 18. Amendment of In section 26 of the principal Law — section 26. (1) after the words "and to serve as long as the order shall be in force" in subsection (a), there shall be added the words "or empower a calling-up officer or a commander as referred to in section 19(c), by order, to- call upon a person of military age, by order, to report and serve as aforesaid". (2) the words "the order issued under subsection (a)" in sub• section (b) shall be replaced by the words "the order of the Minister of Defence issued under subsection (a)".
Replacement of 9. Section 33 of the principal Law shall be replaced by the following seriinn H section: "Demand for 33. (a) The Minister of Defence may, by regula- mformation. tions, require persons of classes designated therein to supply a calling-up officer, upon his demand, with particulars prescribed by regulations, as far as such particulars are known to them, concerning a person designated for defence service or a person of military age who has been found fit for service or concerning a class of persons as aforesaid. (b) A demand under subsection (a) for medical particulars shall only be addressed to a person authorised to practise medicine under the Medical Practitioners Ordinance, 1947, shall only relate to particulars necessary for determining fitness for service and shall only be for the supply of particu-
140 lars to a calling-up officer who is a soldier, within the meaning of the Military Justice Law, 5715 — 19551). authorised to practise medicine. (c) The supply of particulars concerning a mental illness shall only be required under this section if the illness has been designated by regula• tions made by the Minister of Defence in consulta• tion with the Minister of Health. (d) A person whom any information concerning an illness reaches under this section shall keep it secret and shall only disclose it to the extent neces• sary for the implementation of this Law and the regulations made thereunder or if authorised to do so by a court (beit mishpat, i.e. ordinary court — Tr.) or court martial, or by virtue of the duty of answering questions put to him by a person com• petent to conduct examinations as to the commission of offences. (e) Section 28 of the Treatment of Mentally Sick Persons Law, 5715 — 1955 2), shall not apply to a person required to supply information under subsection (a).".
10. In section 43(a) of the principal Law, paragraph (3) shall be Amendment of replaced by the following paragraph: section 43. "(3) the power to make orders under the opening passage of section 26(a).".
11. A person of military age called upon to report for regular service Transitional or reserve service under section 26 of the principal Law, whether on pr0Vlsl0n• the day of the coming into force of this Law he is serving in the said service or whether he has been called up but has not yet reported for service, shall be deemed to have been called upon to report for regular service or reserve service under section 26 in the version enacted by this Law.
YITZCHAK RABIN SHIMON PERES Prime Minister Minister of Defence EFRAYIM KATZIR President of the State
!) Sefer Ha-Chukkim of 5715, p. 171 ; LSI vol. IX, p. 184. 2) Sefer Ha-Chukkim of 5715, p. 121 ; LSI vol. IX, p. 132. 141 (No. 68)
AUDITORS (TEMPORARY PROVISION) LAW, 5734—1974*
Deferment of 1. A licensed auditor who wishes to act as an auditor in the year payment of annual fee. 5734 and who has not paid the annual fee as provided in section 5 (a) of the Auditors Law, 5715 —1955 1). may pay the said fee by the end of the year 5734. If he does so, he shall be deemed to have paid it in the month of Tishri, 5734.
Saving of Law. 2. The provisions of section 1 shall not derogate from the provisions of the Enlargement of Times Law, 5717 — 1957 2).
Commencement. 3. This Law shall have effect from the 30th Tishri, 5734 (26th October, 1973).
YITZCHAK RABIN HAIM J. ZADOK Prime Minister Minister of Justice
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 25th Av, 5734 (13th August, 1974) and published in Sefer Ha-Chukkim No. 745 of the 5th Elul, 5734 (23rd August, 1974), p. 134; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1124 of 5734, p. 204. !) Sefer Ha-Chukkim of 5715, p. 26 — LSI vol. IX, p. 27 ; Sefer Ha-Chukkim of 5731, p. 110 — LSI vol. XXV, p. 109 . *) Sefer Ha-Chukkim of 5717, p. 42; LSI vol. XI, p. 38.
142 (No. 69)
NOTARIES (FOREIGN DOCUMENTS) (TEMPORARY PROVISION) LAW, 5734 — 1974*
1. Until the 21st Sivan, 5735 (31st May, 1975), no person shall be Temporary granted a licence to act as a notary under the Notaries (Foreign Provislon• Documents) Law, 5710 —19501X and the Recommendations Com• mittee shall not consider an application by any person for a licence as aforesaid, unless the Recommendations Committee made its recom• mendation or the application was submitted to it, as the case may be, by the 17th Sivan, 5732 (30th May, 1972).
YITZCHAK RABIN HAIM J. ZADOK Prime Minister Minister of Justice
EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 25th Av, 5734 (13th August, 1974) and published in Sefer Ha-Chukkim No. 745 of the 5th Elul, 5734 (23rd August, 1974), p. 134; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1124 of 5734, p. 203. i) Sefer Ha-Chukkim of 5710, p. 141 ; LSI vol. IV, p. 103. (No. 70)
LAND (AMENDMENT No. 3) LAW, 5734 — 1974 *
Amendment of 1. In section 1 of the Land Law, 5729 — 1969 1J (hereinafter referred
_ («the prindpal Law״ section 1. ^ as
(1) at the end of the definition of "Registrar", there shall be added the words "and includes an assistant registrar appointed for such Office and a person vested with powers of a Registrar under section 116" ; (2) the following definition shall be inserted after the definition of "Inspector": "Director of the Land Registry" includes an Assist ant Director of the Land Registry and a person vested with powers of a Director of the Land Registry under section 118;"..
Amendment of 2. Section 116 of the principal Law shall be re-marked as section section 116. r r 116(a) and the following subsection shall be added thereafter: "(b) The Minister of Justice may appoint an Assistant Registrar for an Office or for several Offices and may vest a person with all or part of the powers of a Registrar.".
Amendment of 3. At the end of section 117 of the principal Law, there shall be section 117. added the words "The area of jurisdiction of an Inspector may be the whole or any part or parts of the area of the State.".
Amendment of 4. In section 118 of the principal Law — section 118. (1) at the end of subsection (a) there shall be added the words "and he may appoint a person qualified as aforesaid to be Assist ant Director of the Land Registry"; (2) the words "The Director of the Land Registry may assume" in subsection (b) shall be replaced by the words "The Director
* Passed by the Knesset on the 25th Av, 5734 (13th August, 1974) and published in Sefer Ha-Chukkim No. 745 of the 5th Elul, 5734 (23rd August, 1974), p. 135; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1121 of 5734, p. 189. i) Sefer Ha-Chukkim of 5729, p. 259 — LSI vol. XXIII, p. 283 ; Sefer Ha- Chukkim of 5731, p. 164 — LSI vol. XXV, p. 157 ; Sefer Ha-Chukkim of 5733, p. 18 — LSI vol. XXVII, p. 18.
144 of the Land Registry and the Assistant Director of the Land Registry may assume" ; (3) the following subsection shall be added after subsection (b): "(c) The Minister of Justice may vest an Inspector with all or part of the powers of the Director of the Land Registry.".
YITZCHAK RABIN HAIM J. ZADOK Prime Minister Minister of Justice
EFRAYIM KATZIR President of the State (No. 71)
WORK SAFETY ORDINANCE (AMENDMENT) LAW, 5734 — 1974*
Amendment of l. In section 1 of the Work Safety Ordinance (New Version), 5730 — section l. 1970!) (hereinafter referred to as "the Ordinance") —
(1) the mark "(1)" shall be inserted after the words " "building operation" means" and the following shall be added at the end of the definition: "(2) works for the installation of water, sewerage, electricity, heating or communications systems and other similar works, provided that they are carried out in the course of the erection of a building or in the course of the erection of a structure the erection of which has been defined as a work of engineering construction ;" ;
(2) the definition of "power rental establishment" shall be deleted; (3) the following definition shall be inssrted after the definition of "driving belt": " "employed person" includes a self-employed person;"; (4) at the end of the definition of "maintain", there shall be added the words "and, in a place intended for a person to tread on, means maintain in a condition preventing slipping";
Amendment of 2. In section 2 of the Ordinance — section 2 (1) the word "employed" shall be replaced by the word "engaged" ; (2) paragraph (2) shall be replaced by the following paragraph: "(2) if hired workers are employed therein, their employer has the right of access or control.".
Amendment of 3. in section 3 of the Ordinance — section 3. (1) the word "employed" in the opening passage shall be replaced by the word "engaged" ;
* Passed by the Knesset on the 25th Av, 5734 (13th August, 1974) and published in Sefer Ha-Chukkim No. 745 of the 5th Elul, 5734 (23rd August, 1974), p. 136 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1089 of 5734, p. 16. J) Dinei Medinat Yisrael (Nusach Chadash) No. 16, p. 337 ; NV vol. II, p. 90.
146 (2) at the end of paragraph 11(a), there shall be added the words "or incidentally to a public institution or public service"; (3) the words "involving the use of mechanical power" in paragraph 11(e) shall be deleted, and the words "or incidentally to a public institution or public service" shall be added at the end of that subparagraph; (4) the words "or public service" shall be added at the end of paragraph 11(g);
(5) the following paragraphs shall be added after paragraph (12): "(13) a dining-room, a rest-room or any other premises in• tended for the welfare of the persons employed in the under• taking, provided that it or they is or are situated in the premises of the undertaking or within the close or !precincts thereof; (14) premises in which planning, designing, drawing, the testing of materials, products or processes, administrative work, trading or the like is carried out incidentally to the purposes of the undertaking, provided that such premises are situated in the premises of the undertaking or within the close or precincts thereof; (15) premises in which commodities are tested otherwise than for purposes of research only; (16) as abbattoir for cattle or poultry ; (17) a restaurant attached to an undertaking; for this purpose- fa) "restaurant" means any place where food is pre• pared for consumption on the premises; (b) the Minister of Labour may prescribe conditions as to the capacity of a hotel to which a restaurant is at• tached, or the extent of the service provided in such a restaurant, by virtue of which capacity or extent of service the restaurant is to be regarded as an under• taking ; (c) a laundry in which there are washing machines for the self-service of customers.".
4. In section 4 of the Ordinance, subsection (a) shall be replaced Amendment section 4 by the following subsection: "(a) Any place in which, with the permission of or by agreement with the occupier, a person carries on any work which would constitute the place an undertaking if such person were in the employment of the occupier shall be deemed to be an under• taking for the purposes of this Ordinance.".
Repeal of 5. Section 10 of the Ordinance is hereby repealed, section 10.
' Amendment of 6. At the end of section 22 of the Ordinance, there shall be added the words "or, in the case of an undertaking or part thereof which did not exist on the date of the coming into force of the Work Safety Ordinance (Amendment) Law, 5734 —1974, less than eleven and a half cubic metres".
Amendment of 7. In section 25 of the Ordinance, after the words "from the floor", there shall be inserted the words "or, in the case of an undertaking or part thereof which did not exist on the date of the coming into force of the Work Safety Ordinance (Amendment) Law, 5734 —1974, more than three metres from the floor".
Amendment of 8. (A textual amendment not affecting the English version). section 28.
Amendment of 9. In section 37 of the Ordinance — section 37. (1) the following paragraph shall be inserted after paragraph (6): "(7) in the case of any motor, installation or other equipment referred to in paragraphs (1) to (6) which is a product of the undertaking (whether it is intended for marketing or for use in the undertaking), when operated for thé purpose of ad• justment, running in, testing or demonstration: every part thereof which requires fencing under paragraphs (1) to (6), as the case may be ;" ; (2) in the closing passage, the expression "or (5)" shall be re• placed by the expression "(5) or (7)" and the words "employed or" shall be deleted.
Amendment of 10. In section 38 (a) of the Ordinance, the words "employed or"
section 38. ^ bg
Replacement of n. Section 49 of the Ordinance shall be replaced by the following section 49. .. section: "Access to 49. There shall, as far as is reasonably practicable,
place of work. ^ provj^e(j maintained safe means of access to
148 every place at which any person has at any time to work. Without prejudice to the generality of this provision — (1) appropriate passages shall be provided and maintained in a workroom; (2) the passages in workrooms and all other passages, and the stairways in any building, shall not be obstructed by any materials, articles, equipment or implements; (3) the place in which a person is to carry out his work shall be provided and maintained in safe condition.".
12. The following section shall be inserted after section 59 of the Addition of .section 59A ., .״ Ordinance:
"First operation. 59A. A new lift shall not be taken into use unless it has been thoroughly tested and examined by an authorised inspector and a report specifying its safe working load has been received.".
13. Section 60 of the Ordinance shall be replaced by the following Replacement of section.. : section 60. "Periodical 60. A lift shall not be used unless it has been examination. thoroughly examined by an authorised inspector within the six months last preceding the use and a report of the results of the examination has been received.".
14. The following section shall be inserted after section 60 of the Addition of Ordinance: section 60A• "Prohibition 60A. Where according to a report under section 59A of operation. or 60 a defect has been found by reason of which the lift is unserviceable, the lift shall not be used until the defect has been repaired.".
15. Section 78 of the Ordinance is hereby repealed. Repeal of section 78.
16. In section 79 of the Ordinance, the worh "forklift" shall be in- Amendment of 79־ serted after the word "crane" in the definition of "lifting machine". sectl0n
149 Repeal of 17. Section 82 of the Ordinance is hereby repealed. section 82.
Amendment of 18. In section 99(a) of the Ordinance, after the words "or inflam- section 99 mable substance",, there shall be added the words "or any acid, and no object supported by or resting on a vessel as aforesaid".
Addition of !9. The following section shall be inserted before section 101 of the section 100A. _ ,. Ordinance:
"Approval of 100A. No steam boiler shall be installed save in a place for which a permit has been issued by the regional inspector and subject to the conditions of the permit.".
Amendment of 20. In section 101(a) of the Ordinance, the words "all in accordance
.snau be added at the end ״section 101. w-tn rujes accepte(j m tne tra(je
Amendment of 21. In section 104 of the Ordinance, subsections (d) and (e) are section 104. , , , , hereby repealed.
Amendment of 22. In section 105(b) of the Ordinance — section 105. (1) the words "under section 104" shall be inserted after the word "examined"; (2) the words "with section 104" shall be replaced by the words "with section 119A".
Amendment of 23. In section 110 of the Ordinance, subsection (b) is hereby repealed,
section 110. ^ ^ mafk ll(a)„ ^ be ddeted
Amendment of 24. In section 111(b) of the Ordinance — section 111 (1) the words "under section 110" shall be inserted after the words "examined" ; (2) the words "with section 110" shall be replaced by the words "with section 119A".
Amendment of 25. In section 115 (c) of the Ordinance, the closing passage, beginning
.be deleted ״sna ״and ft report״ section 115. wUh ^ words
Amendment of 26. In section 116(b) of the Ordinance, the words "and section 119A"
."this article״ section 116. shaU ^ mserted after the words
150 27. The following shall be inserted after section 119 of the Ordinance: Addition of section 119A. "ARTICLE FOURTEEN "A": GENERAL PROVISIONS AS TO REPORTS
"Reports. 119A. (a) A qualified inspector or qualified boiler inspector who has carried out an examination under the provisions of Articles Five to Seven or Ten to Thirteen of this chapter shall, within fourteen days from carrying out such examination, deliver a report of the results thereof to the occupier of the under taking and a copy of such report to the regional labour inspector: Provided that in the case of undertakings of the Defence Establishment a copy of the report shall be transmitted to the regional labour inspector approved for this purpose by the Minister of Defence.
(b) The report shall be drawn up in the form prescribed for the kind of examination concerned and shall contain the prescribed particulars, and it shall be signed by the person who carried out the examination. A joint report form may be prescribed for reports under Articles Six and Seven. (c) The report shall be attached to the general register within twenty days after the examination.".
28. In section 126 of the Ordinance, the words "including escape Amendment of drill" shall be inserted after the words "effective steps". section 126.
29. Sections 128 to 135 of the Ordinance shall be replaced by the Replacement ,of sections ״ ״ following sections:
"Provision and 128. There shall be provided and maintained in every maintenance of means of escape. undertaking such means of escape in case of fire as are appropriate and sufficient having regard to the number of persons employed, the materials and the work processes. Means-of-escape 129. (a) A regional labour inspector may direct the order. occupier of an undertaking, by order, to make altera tions in the existing means of escape or to add means of escape. An order as aforesaid shall be attached to the general register.
151 (b) An order under subsection (a) (hereinafter escape order") may pre־referred to as a "means-of scribe — (1) the maximum number of employed persons permitted to be in the undertaking or in any particular part or room thereof; this paragraph shall not apply to under takings of the Defence Establishment; (2) the work processes in the undertaking or in any particular part or room thereof and the quantity and modes of storage of materials permitted to be kept or stored in the undertaking or in any such part or room; this paragraph shall not apply to undertakings of the Defence Establishment;
(3) any other matter taken into account by the regional inspector in prescribing the means of escape in case of fire in the undertaking; (4) the period within which the occupier shall comply with the requirements of the order and directions for the interim period.
(c) The occupier may appeal against a means- of-escape order by way of action in the Regional Labour Court within thirty days from the day on which the order is delivered to him, and pending final judgment a contravention of the order shall not be considered an offence.
Application for 130. Where the occupier of an undertaking asks that variation of means-of-escape the regional inspector of labour revoke or vary a order. means-of-escape order by reason of a change in circumstances since the time the order was made, and the inspector refuses to do so, the occupier of the undertaking may appeal against the refusal by way of action in the Regional Labour Court within thirty days from the day on which written notice of the refusal is delivered to him.".
152 30. In section 154 of the Ordinance, the word "practicable shall be Amendment of * , i « » section 154. replaced by the word "necessary .
31. Section 156 of the Ordinance shall be replaced by the following Replacement of section 156. section:
"Definition. 156. For the purposes of this article, "process dan• gerous to health" means — (1) the use of lead, arsenic or any other poison• ous substance; (2) any process or work giving rise to dust or fumes likely to harm a person.".
32. In section 157 of the Ordinance, subsection (b) shall be replaced Amendment of , . section 157. by the following subsection: "(b) Where a process dangerous to health is carried on in any room, a person shall not be permitted to eat, drink or smoke therein.".
33. Section 158 of the Ordinance shall be replaced by the following Replacement of r J ° section 158. section: "Place for 158. In every undertaking in which a process danger- ous to health is carried on, a suitable place for taking meals, containing tables and chairs in sufficient number, shall be made available to the persons employed.".
34. In section 168 of the Ordinance — Amendment of (1) the final portion of section (a), from the words "to a Magis• section 168. trates' Court", shall be replaced by the words "to a Regional Labour Court by way of action. So long as a final judgment has not been given, no provision of this article shall be deemed to have been contravened in respect of the room to which the action relates"; (2) subsection (b) is hereby repealed, and the mark (a) shall be deleted.
35. Section 171 of the Ordinance is hereby repealed. Repeal of section 171.
36. Article Two of Chapter Six of the Ordinance is hereby repealed. Repeal of sections 176 to 178. Addition to 37. The following shall be inserted after section 183 of the Ordinance: section 183A.
"ARTICLE THREE "A": WORKSHOPS IN EDUCATIONAL INSTITUTIONS
Application of 183A. (a) The following provisions of the Ordinance Ordinance to workshops in shall apply mutatis mutandis to workshops in schools educational and institutions for agricultural, nautical or voca• institutions. tional education or training as if they were under• takings:
(1) the provisions of Chapter One: Inter• pretation and Application ; (2) the provisions of Chapter Two: Health; (3) the provisions of Chapter Three: Safety; (4) the provisions of Chapter Four: Wel• fare of Employed Persons ; (5) the provisions of Chapter Five, Article One: Dust and Fumes, Article Two: Pro• visions as to Eating and Drinking, Article Three: Protection of Eyes, Article Nine: Safety and Health Regulations ; (6) the provisions of Chapter Eight: Imple• mentation ; (7) the provisions of Chapter Nine: Of• fences, Penalties and Legal Proceedings. (b) The Minister of Labour shall by order, with the approval of the Labour Affairs Committee of the Knesset, prescribe the time for the coming into force of subsection (a) either generally or in respect of particular classes of workshops or in• stitutions.".
Amendment of 38. In section 210 of the Ordinance — section 210. (1) the word "qualified" in subsection (a) shall be deleted; (2) the final portion of subsection (b), beginning with the words "a Government physician" shall be replaced by the words "a physician for consultation on medical matters".
Amendment of 39. (a) In section 211 of the Ordinance section 211. (1) subsection (c) shall be replaced by the following section: "(c) Any analysis under this section shall be carried out
154 by a person empowered in that behalf by the Minister of Labour: Provided that in the case of an undertaking of the Defence Establishment it shall be carried out by a person approved in that behalf by the Minister of Defence or empowered in that behalf by a person so approved." ; (2) the words "a Government chemist" in subsection (d) shall be replaced by the words "a person empowered or approved under subsection (c)" ; (3) subsection (e) shall be replaced by the following sub• section: "(e) No person shall publish the results of an analysis carried out under this section or disclose them to a person not authorised to receive them." ; (4) the following section shall be added after subsection (e): "(f) An inspector may take a sample of any raw material or of any processed material or article after giving notice to the occupier or his agent and he may also photograph any material, plant, machine or work process: Provided that the Minister of Defence or a person approved by him in that behalf may prohibit the taking of any sample or any photographing as aforesaid if he deems it in• admissible for reasons of security.".
40. In section 224 of the Ordinance, the words "are employed" shall Amendment of be replaced by the word "work" and the words "so employed" shall sectlon 224- be replaced by the words "so working".
41. In section 225 of the Ordinance — Amendment of section 225. (1) the words "to imprisonment for a term of one month or to a fine of 1,000 pounds" shall be replaced by the words "to im• prisonment for a term of three months or to a fine of 5,000
pounds" ; (2) the expression "100 pounds" shall in each of the two places where it occurs be replaced by the expression "300 pounds" ; (3) the words "to imprisonment for a term of three months or to a fine of 3,000 pounds" shall be replaced by the words "to im• prisonment for a term of six months or to a fine of 10,000 pounds" ; (4) the words "for the death or bodily injury of a person" shall be deleted.
155 Amendment of 42. In section 226 (c) of the Ordinance, the expression "150 pounds" shall be replaced by the expression "500 pounds".
Amendment of 43. In section 277 of the Ordinance, the expression "to a fine of section 227. 3,000 pounds or to imprisonment for a term of three months" shall be replaced by the words "to a fine of 10,000 pounds and to imprison• ment for a term of six months".
Amendment of 44. In section 228 of the Ordinance, after the words "An authorised section 228. boiler inspector" there shall be inserted the words "or authorised inspector" and the words "under section 104(e)" shall be replaced by the words "under section 119A".
Replacement of 45. Section 229 of the Ordinance shall be replaced by the following section 229. . tr j a section:
"Failure to 229. If an authorised boiler inspector or authorised make an examination or inspector carries out an examination otherwise than report properly. with the thoroughness required by the provisions of Chapter Three or makes a report which is deficient in a material particular, he shall be liable to a fine of 2,000 pounds or to imprisonment for a term of three months or, if he knowingly made a false report, to a fine of 10,000 pounds or imprisonment for a term of one year.".
Replacement of 46. Section 230 of the principal Law shall be replaced by the follow- section 230. . .. „ ing section: "Use of • 230. Where any undertaking is used without appro• undertaking without means priate and sufficient means of escape in case of fire of escape in case or where any undertaking or part thereof is used contravention of m contravention of a means-of-escape order, the a means-of-escape occupier shall be liable to a fine of 5,000 pounds or order to imprisonment for a term of three months, and to an additional fine of 300 pounds or to additional imprisonment for a term of seven days for each day during which the offence continues.".
Amendment of 47. In section 231 of the Ordinance, the expression "500 pounds" section 231. shall be replaced by the expression "1,500 pounds" and the expression "20 pounds" shall be replaced by the expression "150 pounds".
156 48. In section 232 of the Ordinance, the expression "150 pounds" Amendment of shall be replaced by the expression "500 pounds". section
49. In section 234 of the Ordinance, the expression "1,500 pounds" Amendment of shall be replaced by the expression "5,000 pounds". section 234.
50. In section 235 of the Ordinance — Amendment of section 235. (1) the expressions "300 pounds" and "600 pounds" in sub• section (a) shall be respectively replaced by the expressions "1,500 pounds" and "3,000 pounds" ; (2) at the end of subsection (b), there shall be added the words "unless he proves that the offence was committed without his knowledge or that he adopted all reasonable measures to prevent its commission.".
51. Section 236 of the Ordinance shall be re-marked as section 236(a), Amendment of the words "3,000 pounds or to imprisonment for a term of three sectlon 236- months" occurring therein shall be replaced by the words "10,000 pounds or to imprisonment for a term of six months" and the follow• ing subsection shall be added thereafter: "(b) In this section, "certificate" includes a report.".
52. Section 244 of the Ordinance is hereby repealed. Repeal of section 244.
53. Wherever in section 76, 86, 105, 111, 115(b), 116 or 119 of the Replacement Ordinance the term "certificate" or "certificate of test and examina- 0 term' tion" occurs, the term "report" shall be substituted therefor.
YITZCHAK RABIN MOSHE BARAM Prime Minister Minister of Labour
EFRAYIM KATZIR President of the State
157 (No. 72)
WILD ANIMALS PROTECTION (AMENDMENT) LAW, 5734 — 1974*
Amendment of !. in section 14 of the Wild Animals Protection Law, '5715 — section 14. 1955 J) — (1) the words "to imprisonment for a term of six months or to a fine of five hundred pounds" in subsection (a) shall be replaced by the words "to imprisonment for a term of one year or to a fine of five thousand pounds" ; (2) the words "to imprisonment for a term of three months or to a fine of two hundred and fifty pounds" in subsection (b) shall be replaced by the words "to imprisonment for a term of six months or to a fine of one thousand five hundred pounds"; (3) the words "to imprisonment for a term of one month or to a fine of one hundred pounds" in subsection (c) shall be replaced by the words "to imprisonment for a term of two months or to a fine of five hundred pounds".
YITZCHAK RABIN AHARON UZAN Prime Minister Minister of Agriculture EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 25th Av, 5734 (13th August, 1974) and published in Sefer Ha-Chukkim No. 745 of the 5th Elul, 5734 (23rd August, 1974), p. 143 ; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1085 of 5733, p. 453. !) Sefer Ha-Chukkim of 5715, p. 10 ; LSI vol. IX, p. 8.
158 (No. 73)
LOCAL AUTHORITIES (BUSINESS TAX) ORDINANCE (AMENDMENT No. 6) LAW, 5734 — 1974*
1. In the Local Authorities (Business Tax) Ordinance, 1945J) Amendment of section 3 (hereinafter referred to as "the Ordinance"), the words "five thousand pounds" in section 3 (1) and (2) shall be replaced by the words "ten thousand pounds".
2. Notwithstanding the provisions of section 3 of the Ordinance, a Temporary •visi0n°״* person shall not in the financial year 1974, in respect of any place in which he carries on a trade or business as referred to in that section, be charged with an additional amount exceeding 50 per cent of the difference between five thousand pounds and the amount of tax im posed by bye-law by virtue of this Law.
YITZCHAK RABIN SHLOMO HILLEL Prime Minister Minister of the Interior EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 27th Av, 5734 (15th August, 1974) and published in Sefer Ha-Chukkim No. 745 of the 5th Elul, 5734 (23rd August, 1974), p. 144; the Bill and an Explanatory Note were published in Hatza'ot Chok No. 1125 of 5734, p. 211. !) P.G. of 1945, Suppl. I, p. 152 OEnglish Edition) ; Sefer Ha-Chukkim of 5709, p. 43 — LSI vol. Ill, p. 30; Sefer Ha-Chukkim of 5712, p. 296 — LSI vol. VI, p. 106 ; Sefer Ha-Chukkim of 5716, p. 38 — LSI vol. X, p. 32; Sefer Ha-Chukkim of 5718, p. 35 — LSI vol. XII, p. 42; Sefer Ha-Chukkim of 5727, p. 2 — LSI vol. XXI, p. 2.
J59 BUDGET LAWS
BUDGET (FINANCIAL YEAR 1973) (No. 2) LAW, 5734 — 1973 *
Additional 1. In addition to the amounts which it is authorised to expend under Security Budget for the Budget (Financial Year 1973) Law, 5733 —1973 *) (hereinafter the financial referred to as "the principal Law"), the Government is authorised to year 1973. expend in the financial year 1973, for the Security Budget within the meaning of section 6 of the principal Law, an additional amount of 1,000,000,000 pounds (hereinafter referred to as "the Additional Security Budget").
Application of 2. The provisions of section 6 of the principal Law shall apply to principal Law. the Additional Security Budget.
Commencement. 3. This Law shall have effect from the date of the coming into force of the principal Law.
GOLDA MEIR Y. S. SHAPIRO Prime Minister Minister of Justice Acting Minister of Finance EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 20th Tishri, 5734 (16th October, 1973) and published in Chukkei Taktziv No. 61 of the 21st Tishri, 5734 (17th October, 1973), p. 368; the Bill and an Explanatory Note were published in Chukkei Taktziv (Hatza'ot) No. 57 of 5734, p. 18. *) Chukkei Taktziv No. 60 of 5733, p. 3 — LSI vol. XXVII, p. 443. BUDGET (FINANCIAL YEAR 1973) (No. 3) LAW, 5734 — 1974 *
1. In addition to the amounts which it is authorised to expend ^cond aJ 1 under the Budget (Financial Year 1973) Law, 5733 J (hereinafter Budget f0r referred to as "the principal Law") and the Budget (Financial Year the year 1973. 1973) (No. 2) Law, 5734 — 1973 2), the Government is authorised to expend in the financial year 1973 an additional amount of 11,323,850,000 pounds (hereinafter referred to as "the Second Addi tional Budget").
2. The provisions of the principal Law shall also apply to the Second Application of ־Additional Budget. principal Law
3. In section 14 (b) of the principal Law, the words "or, in the Amendment of
prmcipal Law case of the Security Budget, by the expiration of threetmonths" shall • be inserted after the words "by the expiration of six weeks".
4. This Law shall have effect from the date of the coming into force Commencement, of the principal Law.
* Passed by the Knesset on the 24th Adar, 5734 (18th March, 1974) and published in Chukkei Taktziv No. 62 of the 13th Nisan, 5734 (5th April, 1974), p. 370; the Bill and an Explanatory Note were published in Chukkei Taktziv (Hatza'ot) No. 58 of 5734, p. 20. 1) Chukkei Taktziv No. 60 of 5733, p. 3 ; LSI vol. XXVII, p. 443. 2) Chukkei Taktziv No. 61 of 5734, p. 368 ; supra, p. 160.
161 IL REVENUE GRAND TOTAL 11,323,850,000
Part A Ordinary Receipts 10,512,501,000 B Receipts from Loans and Capital Account . 811,349,000 Part A Ordinary Receipts 10,512,501,000 Taxes and Compulsory Payments .... 2,373,000,000 Taxes on Income and Property 718,500,000 Income Tax -01 722,500,000 Taxes on Property (Less War Damage Com —04 (pensation Tax Fund 1,000,000 5,000,000) 05 —Banks and Insurance Companies Tax . . . (— Taxes on Expenditure 1,483,320,000 . 504,000,000 —Customs Duty and Charge on Imports . . l,11 .)p.ct95 (Purchase Tax 18,800,000 13 — Excise —15 22,000,000 20,000,000 (־־) Fuel Tax -18 Foreign Travel Tax —19 16,000,000 (—) Stamp Duty —20 5,000,000 (-) Entertainment Tax —21 1,000,000 (—) Defence Stamp Impost —22 15,000,000 (—) 3,480,000) 24 —Vehicle Licence Fees (58 p.ct.) . . . . (— Other Licensing Fees —25 1,000,000 (—) Compulsory Loan and War Damage Compensation Tax 170,000,000 40,000,000...... 28 —Savings Loan Defence Loan —29 130,000,000 Transferred Revenue 1,180,000 1,260,000 —To Local Authorities Direct . . . .'.(—) 32 1,260,000 (Vehicle Licence Fees (21 p.ct.) (-) 2 By Way of General Grant-in-Aid (Ministry of —33 (the Interior 2,440,000 3,700,000 (Purchase Tax (5 p.ct.) . 1 1,260,000 (Vehicle Licence Fees (21 p.ct.) (—) 2 Sundry Receipts ...... 2,000,000 2,000,000. . . . 47 —Revenue from Sundry Services , Transfer from Part B 8,137,501,000
Part B Receipts from Loans and Capital Account . 811,349,000 Repayment of Investments and Government Loans 1,159,850,000 51— Collection of Principal and Sale of Property 1,159,850,000 Internal Loans 2,180,000,000 81— Loan from National Insurance Institute . . (—) 280,000,000 82— Loans from Banks and Emissions . . . 2,060,000,000 83— Voluntary War Loan 400,000,000 Foreign Loans and Grants-in-Aid .... 5,609,000,000 92— Foreign Loan 5,609,000,000 Transfer to Part A (—)8,137,501,000
FIRST SCHEDULE
EXPENDITURE GRAND TOTAL 11,323,850,000 Part A Ordinary Expenditure 10,502,501,000 B Expenditure for Development and Capital Account 811,349,000 Part A Ordinary Expenditure 10,512,501,000 Defence 9,288,070,000 15— Ministry of Defence 9,070,000,000 16— Emergency Civil Expenditure . . . . . 218,070,000 Local Authorities 131,180,000 17— Transferred Revenue ...... 1,180,000 18— Grant-in-Aid 130,000,000 Social and Community Services . . . . 220,800,000 20— Ministry of Education and Culture . . . (—) 128,000,000 24— Ministry of Health 46,000,000 25— Pensions to Invalids 36,500,000 26— Ministry of Social Welfare .... 10,300,000 27— National Insurance 20,600,000 30— Ministry of Immigrant Absorption . . . (—) 14,600,000 32— Subsidies for Stabilisation of Prices . . . 250,000,000 Economic Purposes 223,000,000 33— Ministry of Agriculture 23,000,000 38— Encouragement of Exports . . . . . 200,000,000 45— Payment of Interest 62,251,000 Reserves 587,200,000 47— Special Budgets 587,200,000 PartB Expenditure for Development and Capital Account 811,349,000 Expenditure for Development 193,600,000 ,Investments in Social and Community Services 102,000,000 70— Housing . 102,000,000
163 Investments in Branches of the Economy . . . 91,600,000 72— Agriculture 6,600,000 76— Industry and Handicraft 85,000,000 84r- Payment of Debts 617,749,000
THIRD SCHEDULE Revenue of Business Enterprises .... 98,000,000 90— Revenue of Housing Enterprises .... 98,000,000 10— Revenue from Immigrant Housing . . . 10,000,000 20— Revenue from Housing, for Slum Clearance and Rehabilitation of Defective Dwellings . . 21,500,000 40— Revenue from Housing in Development Zones 5,000,000 60— Revenue from Housing in Settlements . . . 10,000,000 90— Revenue from Financing 51,500,000 Expenditure of Business Enterprises . . . 98,000,000 90— Expenditure of Housing Enterprises . 98,000,000 a. Operational Expenses . . . 98,000,000
GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance
EFRAYIM KATZIR President of the State INTERIM BUDGET (FINANCIAL YEAR 1974) LAW, 5734 — 1974*
1. The Government is authorised to expend in the period from the Interim Budget. 9th Nisan, 5734 (1st April, 1974) and the 10th Tammuz, 5734 (30th June, 1974) an amount of 8,773,471,750 pounds (hereinafter referred to as "the Interim Budget"), being the fourth part of the amount specified in section 2 of the Budget (Financial Year 1974) Bill, 5734 — 1974 (hereinafter referred to as "the Bill"), less the amounts specified in heads of expenditure 48 —"General Reserve" and 87 — "Reserve for Development Expenditure".
2. In addition to the amount of the Interim Budget which it is Earmarked revenue and authorised to expend under section 1, the Government is authorised Business to expend in the period indicated in that section — Enterprises Budget. (1) the fourth part of each of the amounts of earmarked revenue specified in the Second Schedule to the Bill, to the extent that they will have been received ; (2) the fourth part of each of the amounts stated in the Business Enterprises Budget appearing in Part Two of the Third Schedule to the Bill.
3. The Interim Budget and the amounts referred to in section 2 Breakdown of shall be divided into parts, heads of expenditure, subheads of expen• Interim Budget. diture and items of expenditure, within the meaning of section 1 of the Bill, equal to the fourth part of the parts, heads of expenditure, subheads of expenditure and items of expenditure appearing in the Schedules to the Bill, less heads of expenditure 48 — "General Reserve" and 87 — "Reserve for Development Expenditure" appear• ing in the Bill.
4. The Minister of Finance is charged with the implementation Implementation, of this Law.
5. This Law shall have effect from the 9th Nisan, 5734 (1st April, Commencement. 1974). GOLDA MEIR PINCHAS SAPIR Prime Minister Minister of Finance EFRAYIM KATZIR President of the State
* Passed by the Knesset on the 4th Nisan, 5734 (27th March, 1974) and published in Chukkei Taktziv No. 62 of the 13th Nisan, 5734 (5th April, 1974), p. 373.
165 BUDGET (FINANCIAL YEAR 1974) LAW, 5734 — 1974*
Definitions. In this Law — "the financial year 1974" means the financial year beginning the 9th Nisan, 5734 (1st April, 1974) and ending the 19th Nisan, 5734 (31st March, 1975); "the Committee" means the Finance Committee of the Knesset; "head of expenditure" means every amount of expenditure marked with two figures ; "subhead of expenditure" means every amount of expenditure or reduction of expenditure, and every amount of a scheme or reduction of a scheme, marked with four figures; "item of expenditure" means every amount of expenditure or reduction of expenditure, and every amount of a scheme or reduction of a scheme, within a subhead of expenditure; "person in charge of a head of expenditure" means — (1) in respect of the Office of the President of the State — the person appointed in that behalf by the President; (2) in respect of any other head of expenditure — the Minister designated in that behalf by the Government or the person ap• pointed in that behalf by that Minister; "the Budget" means the Budget for the financial year 1974.
Budget for the 2. The Government is authorised to expend in the financial year financial year 1974. 1974 an amount of 35,350,000,000 pounds.
Additional 3. Notwithstanding the provision of section 2, the Government may expenditure. expend in the financial year 1974, with the prior approval of the Committee, additional amounts for purposes prescribed by the Com• mittee after it appears to it that the amounts necessary to cover the additional expenditure will be received.
Breakdown 4. The breakdown of the amount of the Budget into parts, and of of Budget. each part into heads, subheads and items of expenditure, shall be as set out in the First Schedule.
Passed by the Knesset on the 7th Tammuz, 5734 (27th June, 1974) and published in Chukkei Taktziv No. 63 of the 7th Elul, 5724 (25th August, 1974), p. 3 ; the Bill and an Explanatory Note were published in Chukkei Taktziv (Hatza'ot) No. 59 of 5734, p. 2. o 166 5. The Committee shall, upon the proposal of the Minister of Special Budgets. Finance, decide upon the purposes for which the amount appropriated under head of expenditure 47, "Special Budgets", and the amounts which will be added to that head of expenditure by virtue of section 10 (e) are to be used.
6. (a) The amount appropriated under head of expenditure 15, Security Budget, "Ministry of Defence", is hereinafter referred to as the "Security Budget". The breakdown of the Security Budget into subheads of expenditure and items of expenditure shall be prescribed by a joint committee of the Finance Committee and the Foreign Affairs and Security Committee of the Knesset upon the proposal of the Govern• ment. (b) The Security Budget may include amounts of earmarked revenue and a budget for business enterprises. As far as it does so, the provisions of sections 7 and 9 shall apply mutatis mutandis. (c) For the purposes of the Security Budget, every reference in this Law to the Committee shall be taken to be a reference to the joint committee referred to in subsection (a).
7. In addition to the amounts which it is authorised to expend under Earmarked r revenue. sections 2 and 3, the Government may expend in the financial year 1974 every one of the amounts of estimated receipts set out in the Second Schedule, so long as the additional amount expended for a particular purpose does not exceed the actual amount of receipts received for that purpose by the expiration of two months from the expiration of the financial year. If the Minister of Finance considers that any of the amounts of receipts set out in the Second Schedule will exceed the estimate or that any additional receipts, outside the estimate, will be received, he may, by notice to the Committee, permit the additional amounts to be expended for the purposes for which the additional receipts were received: Provided that an amount exceeding 500,000 pounds shall not be expended for any one purpose without the prior approval of the Committee.
8. (a) If the transferred revenue from purchase tax exceeds Transferred 132,500,000 pounds, the Government may expend the excess revenue revenue- within six months from the expiration of the financial year 1974 for the purpose set out in head of expenditure 17 "Local Authorities" ; the same applies if the transferred revenue from vehicle licence fees
167 exceeds 62,500,000 pounds or if the transferred revenue from land appreciation tax exceeds 30,000,000 pounds. (b) In this section, "transferred revenue from purchase tax" means 5 per cent of the total amount of revenue received from purchase tax, "transferred revenue from vehicle licence fees" means 42 per cent of the total amount of revenue received from vehicle licence fees, and "transferred revenue from land appreciation tax" means 60 per cent of the total amount of revenue received from land appreciation tax, not including additional tax.
Business 9. (a) In addition to the amounts which it is authorised to expend Enterprises Budget. under sections 2, 3, 7 and 8, the Government may expend in the financial year 1974 the amounts specified in the second part of the Third Schedule (such amounts hereinafter referred to as "the Business Enterprises Budget"). The breakdown of the Business Enterprises Budget into heads, subheads and items of expenditure shall be as set out in that part. (b) The, estimated receipts to cover the Business Enterprises Budget for the financial year 1974 shall be as set out in the first part of the Third Schedule. (c) If the Minister of Finance considers that any of the amounts of receipts set out in the first part of the Third Schedule will,exceed the estimate or that any additional receipts, outside the estimate, will be received, he may, by notice to the Committee, prescribe the purposes for which the additional amounts of revenue are to be expended: Provided that an amount exceeding 1,000,000 pounds shall not be expended without the prior approval of the Committee. (d) Notwithstanding the provisions of section 14 (b), an amount appropriated under the Business Enterprises Budget to the payment of the consideration for any work, service or property shall be deemed to have been expended when the work has been carried out or the service or property for which it is intended to be paid has been received. (e) In this section, "receipts" includes the value of the services rendered and property supplied in the financial year 1974.
Variations. 10. (a) Upon the proposal of the person in charge of any head of expenditure in any Schedule, except the head of expenditure of the Knesset, the Minister of Finance may — (1) transfer any amount from one item to another or a newly added item of the same subhead of that head of expenditure:
168 Provided that the aggregate of the amounts transferred from one item to another or to a newly added item shall not without the approval of the Committee exceed 1,000,000 pounds; (2) by notice to the Committee transfer any amount from one subhead to another or a newly added subhead of that head of expenditure: Provided that the aggregate of the amounts trans• ferred from one subhead to another or to a newly added subhead shall not without the approval of the Committee exceed 500,000 pounds. (b) Upon the proposal of the person in charge of any head of expenditure, the Minister of Finance may increase the amount of expenditure under any item of that head by any amount serving to finance the purpose of that item, or may add a new item formed by an amount serving at aforesaid, whether such amount so serving has been appropriated under the same or another head: Provided that an increase as aforesaid shall not without the approval of the Com• mittee exceed 500,000 pounds. (c) In the head of expenditure of the Knesset, the Committee may, upon the proposal of the Chairman of the Knesset, transfer any amount from one subhead or item to another or to a newly added subhead or item. (d) The Minister of Finance may, by notice to the Committee — (1) transfer any amount from one head or subhead of expenditure set out in the First Schedule to another in so far as such is required by changes in the structure or functions of Government Ministries, provided that the amounts transferred as aforesaid are expended for the purposes to which they were appropriated; the same shall apply in the event of changes in the structure or functions of business enterprises ; (2) vary the marking of heads, subheads and items of expendi• ture, provided that no change is made in the purpose to which the amount its appropriated and that an amount defined as an item or subhead is not defined as a head, or vice versa. (e) The Minister of Finance may, in consultation with the Com• mittee, transfer any amount from any item to head of expenditure 47, "Special Budgets".
11. (a) The Minister of Finance may, by notice to the Committee, Use of reserves; prescribe the purposes for which the amounts of the General Reserve frozen schemes• .set out in head of expenditure 48 shall be expended. The same shall apply with regard to the amounts set out in head of expenditure 87,
169 "Reserve for Development Expenditure": Provided that they shall only be expended for the purposes of heads of expenditure set out in Part B of the First Schedule. (b) The Minister of Finance may, with the approval of the Committee, prescribe the purposes for which the amounts set out in head of expenditure 16, "Emergency Civil Expenditure" and in head of expenditure 49, "Reserve for Subsidies for the Stabilisation of Prices", are to be expended. The same shall apply with regard to the amounts set out in head of expenditure 88, "Frozen Development Schemes": Provided that they shall only be expended for the purposes of heads of expenditure set out in Part B of the Schedule.
Use of 12. (a) Where a surplus remains under any of the heads of expen- surpluses of )973 Budget. diture set out in the Budget (1973) Law, 5733 — 1973 1). other than the head of expenditure of the Knesset, the Minister of Finance may permit such surplus to be used, within four months from the expira• tion of the financial year 1973, for the purpose to which it was appro• priated or — having regard to the provisions of section 10 of the said Law — for another purpose within the scope of that head of expenditure. Where a surplus remains after the expiration of four months, the Minister of Finance may, with the prior approval of the Committee, permit it to be used until the expiration of the financial year 1974 for a purpose within the scope of the same head of expen• diture. (b) Where a surplus as referred to in subsection (a) is intended for payment for any work carried out or ordered or service or pro• perty received or ordered before the expiration of the financial year 1973, the Minister of Finance may, by notice to the Committee, permit it to be used during the financial year 1974 for the purpose to which it was appropriated. (c) Where a surplus remains under the head of expenditure of the Knesset set out in the Budget (1973) Law, the Committee may, on the proposal of the Chairman of the Knesset, permit it to be used during the financial year 1974 for a purpose within the scope of that head of expenditure. (d) Where the use of a surplus has been permitted under this section, the amount permitted to be expended shall be added to the Budget for the financial year 1973 as if it were a part thereof.
i) Chukkei Taklziv No. 60 of 5733, p. 3 ; LSI vol. XXVII, p. 443.
170 13. (a) Where a surplus remains under any of the items set out Special in the Budget (1973) Law, 5733 — 1973, and enumerated in the surPluses• Fourth Schedule (such enumeration hereinafter referred to as the ,'Special Surpluses List"), the Minister of Finance may permit it to be used, within four months from the expiration of the financial year 1973, for the purpose to which it was appropriated. Where a surplus remains after the expiration of four months, the Minister of Finance may, with the prior approval of the Committee, permit it to be used until the expiration of the financial year 1974 for the purpose to which it was appropriated. (b) The Minister of Finance may, with the prior approval of the Committee, add items to the Special Surpluses List. (c) Where the use of a surplus has been permitted under this section, the amount permitted to be expended shall be added to the Budget for the financial year 1974 as if it were a part thereof.
14. (a) An amount appropriated shall be deemed to have been Appropriated expended when the person entitled to such amount has been sent a to ^ave becn notification that his account with the Accountant-General has been expended, credited therewith. (b) An amount appropriated to the payment of the consideration for any work, service or property shall be deemed to have been expended when the work has been carried out or the service or property for which it is intended to be paid has been received, provided that it is paid by the expiration of six weeks from the expiration of the financial year.
15. (a) Wherever in the title of any item or subhead in the First Schemes. Schedule or Third Schedule reference is made to amounts described as a "scheme" or "scheme of obligations" (each hereinafter referred to as a "scheme"), it shall only be permissible to act or incur obligations within the limits of those amounts. (b) Upon the proposal of the person in charge of any head of expenditure, the Minister of Finance may, with the approval of the Committee, increase the amounts referred to in subsection (a). (c) The Minister of Finance may, with the prior approval of the Committee, add a new scheme. (d) Upon the proposal of the person in charge of any head of
171 expenditure, the Minister of Finance may, by notice to the Com• mittee, transfer any amount from one scheme to another or to a new scheme added to that head of expenditure: Provided that the aggregate of the amounts transferred from one scheme to another or to a new scheme shall not without the approval of the Committee exceed 1,000,000.
Report of 16. Within six months after the expiration of the financial year 1974, receipts and expenditure. the Minister of Finance shall submit to the Knesset a report of the receipts collected and expenditure incurred under the Budget and Business Enterprises Budget for that financial year. The report shall be drawn up a form enabling a comparison of the amounts of expenditure incurred with the amounts of the heads and subheads of expenditure.
Implementation. 17. (a) The Minister of Finance is charged with the implementation of this Law and may make regulations as to any matter relating to such implementation. (b) The Minister of Finance may delegate any of his powers under this Law, including the power to make regulations prescribing rules for the fiscal administration and accountancy of the State, but not including the power to make regulations with legislative effect.
Inclusion 18. The amounts which the Government may expend under this Law of Interim Budget. include the amounts which it has been authorised to expend under the Interim Budget (Financial Year 1974) Law, 5734— 19741).
Commencement. 19. This Law shall have effect from the 9th Nisan, 5734 (1st April, 1974).
Publication 20. This Law shall be published in Reshumot within two months of Law. from the date of its adoption by •the Knesset.
J) Chukkei Taktziv No. 62 of 5734, p. 373 ; supra, p. 165.
172 (Following is a condensed version of the Budget, as appearing, at the beginning of the First Schedule. The remainder of the First Schedule, which contains the detailed breakdown of the Budget, and the Second, Third and Fourth Schedules, for the subject-matter of which see sections 7, 9 and 13, respectively, are omitted in this translation.)
REVENUE GRAND TOTAL 35,350,000,000 Part A Ordinary Receipts 27,630,000,000 B Receipts from Loans and Capital Account . 7,720,000,000 Part A Ordinary Receipts 27,630,000,000 Taxes and Compulsory Payments . . . 20,400,000,000 Taxes on Income and Property . . . 7,724,000,000 01 Income Tax and Defence Impost .... 7,116,000,000 03 Land Appreciation Tax and Additional Tax (f) 140,000,0000 04 Taxes on Property (less War Damage Compen• sation Tax) . . . 413,000,000 05 Banks and Insurance Companies Tax . . 55,000,000 Taxes on Expenditure 10,705,000,000 11 Customs Duty and Charge on Imports . . . 5,660,000,000 13 Purchase Tax (95 p.ct.) 2,517,500,000 15 Excise 695,000,000 18 Fuel Tax .... 710,000,000 19 Foreign Travel Tax . 120,000,000 20 Stamp Duty . . . 400,000,000 21 Entertainment Tax . 5,000,000 22 Defence Stamp Impost 300,000,000 23 Increment Tax and Ex• change Rate Differentials 24 Vehicle Licence Fees (58 p.ct.) .' . . . 86,500,000 25 Other Licensing Fees . 271,000,000 Compulsory Loan and War Damage Com• pensation Tax 1,746,00,000 28 Savings Loan . . . 740,000,000 29 Defence Loan . . . 161,000,000 30 War Damage Compensa• tion Fund .... 80,000,000 31 War Loan .... 1,650,000,000 Allocation as Substitute for Property Rate (—) 450,000,000 Transferred Revenue 675,000,000 32 To Local Authorities Direct . . . . . 511,250,000 v 1) Property Rate Sub• stitute (4.828 p.ct.) . . 450,000,000 2) Vehicle Licence Fees (21. p.ct.) . . . 31,250,000 3) Land Appreciation . Tax 0. . . . . 30,000,000 33 By Way. of General Grant-in-Aid (Ministry of the Interior) ... 163,750,000 1) Purchase Tax (5 p.ct.) 132,500,000 2) Vehicle Licence Fees (21 p.ct.) . . . . 31,250,000 Interest and Profits . 669,000,000 35 Collection of Interest ...... 320,000,000 36 Interest from Economic Units .... 6,066,000 37 Interest from Business Enterprises . . . 248,534,000 38 Interest from Government Corporations . 22,000,000 39 Interest from Statutory Authorities . . . 2,400,000 40 Profits of Bank of Israel ...... 70,000,000 Royalties 237,800,000 42 Royalties from Business Enterprises . . 230,200,000 43 Royalties from Natural Resources . . . 7,600,000 Sundry Receipts 150,000,000 46 Repayment o/a Budget of Earlier Years . 40,000,000 47 Revenue from Various Services . . . 110,000,000 Transfer from Part B 6,173,200,000
PartB Receipts from Loans and Capital Account 7,720,000,000 Repayment of Investments and Government Loans 1,502,200,000 51 Collection of Principal and Sale of Property 1,052,000,000 52 Depreciation, Economic Units .... 5,693,000 54 Depreciation,. Business Enterprises . . . 96,447,000 55 Depreciation, Statutory Authorities . . 2,600,000 56 Depreciation, Government Corporations . 8,000,000
174 61 Revenue o/a Participation in Communica• tions Investments 310,200,000 62 Revenue from Ports Authority and Jaffa Port 460,000 63 Revenue of Israel Lands Administration . 26,800,000 Allocations for Pensions and Compensation 103,000,000 71 Allocations by Economie Units . . . 27,285,000 72 Allocations by Business Enterprises . . 75,715,000 Internal Loans ...... s Ï 5,400,000,000 81 Loan from National Insurance Institute . 600,000,000 82 • Loans from Bank and Emissions . . . 4,300,000,000 83 Voluntary War Loan 500,000,000 Loans and Grants-in-Aid from Abroad . 6,880,000,000 91 Food Surpluses 210,000,000 92 Foreign Loans and Grants-in-Aid . . . 6,678,000,000 Transfer to Part A (—)6,173,200,000
EXPENDITURE GRAND TOTAL 35,350,000,000 Part A Ordinary Expenditure 27,630,000,000 B Expenditure for Development and Capital Account 7,720,000,000 Part A Ordinary Expenditure 27,630,000,000 Government and Administration . . . 1,298,137,900 01 President of the State . 1,819,000 02 Knesset . . . . 19,273,000 03 Members of Government 1,200,000 04 Prime Minister's Office 47,900,000 05 Minister of Finance . 193,455,900 06 Ministry of the Interior 52,500,000 07 Ministry of Police . . 378,500,000 08 Ministry of Justice . . 71,760,000 09 Ministry of Foreign Affairs 190,230,000 10 Ministry of Information 24,000,000 11 State Comptroller's Office 24,340,000 12 Benefits and Compensation 250,000,000 13 Sundry Expenditure . 30,000,000 14 Financing of Political Parties .... 13,160,000 Defence 14,628,000,000 15 Ministry of Defence . 14,428,000,000 16 Emergency Civilian Expenditure . . . 200,000,000 Local Authorities 946,500,000 675,000,000 Transferred Expenditure 17 Grant-in-Aid to Local 18 . . . 271,500,000Authorities Social and Community Services . . . 4,602,620,000 Ministry of Education 20 and Culture . . . 2,008,450,000 Contribution to Broad 21 4,000,000 ׳. ־. casting Authority Ministry of Religious 22 Affairs .... 58,000,000 120,900,000 Ministry of Labour . 23 699,000,000 Ministry of Health . . 24 175,000,000 Benefits to Invalids . 25 370,000,000 Ministry of Social Welfare 26 225,500,000 National Insurance . 27 65,900,000 Ministry of Housing . 29 Ministry of Immigrant 30 Absorption . . . 50,870,000 Subsidies for the Stabili 32 . . 825,000,000sation of Prices Economic Purposes ...... 2,127,880,000 112,240,000 Ministry of Agriculture 33 Atomic Energy Commis 35 sion 72,000,000 Ministry of Commerce 36 . . . 208,544,000andIndustr y 47,840,000. 37 Ministry of Tourism Encouragement of 38 . . . . ' 1,500,000,000Exports 58,150,000 Ministry of Transport . 40 Contribution to Railways 41 Budget .... 32,500,000 Grants-in-Aid and Sub 42 sidies to Transport Undertakings . . . 35,000,000 Public Works Department 43 ... 61,350,000and Surveys 2,783,000,000• 45 Payment of Interest . . . . . • . • . . . •Reserves 1,244,118,100 "Special Budgets 47 996,355,100 • General Reserve 48 ...... 147,763,000 49 Reserve for Subsidies for Stabilisation of Prices ...... 100,000.000 Part B Expenditure for Development and Capital Account 7,720,000,000 Expenditure for Development .... 4,032,650,000 Investments: Government and Administration 28,500,000 51 Government Buildings . 7,200,000 52 Police and Prisons . . 19,000,000 53 Law Courts ... 2,300,000 57 Local Authorities 60,000,000 Investments: Social and Community Services 2,476,350,000 60 Education .... 237,000,000 61 Higher Education . . 112,500,000 63 Religion .... 5,850,000 1 64 Employment and Voca tional Training . 32,000,000 67 Health .... 221,000,000 68 Social Welfare . . . 63,000,000 Housing .... 1,805,000,000 70־ Investments: Branches of the Economy . 1,467,800,000 72 Agriculture . . . 145,300,000 73 Water Projects. . . 123,500,000 74 Minerals, Mines and Electricity .... 29,000,000 75 Petroleum Pipelines and Drillings . . . 27,000,000 76 Industry and Handicraft 297,000,000 78 Tourism .... 36,000,000 79 Transport .... 180,000,000 80 Roads 122,000,000 81 Communications . . 468,000,000 83 Various Enterprises . 40,000,000 84 Payment of Debts 3,129,000,000 85 Budgetary Funds for Short-Term Financing 50,000,000 86 Reserve for Development Expenditure . . 108,350,000 88 Frozen Reserve for Development Expendi ture 400,000,000
YITZCHAK RABIN YEHOSHUA RABINOVITZ Prime Minister Minister of Finance EFRAYIM KATZIR President of the State INDEX OF LAWS IN THE ORDER OF THE DATES OF THEIR ADOPTION BY THE KNESSET
Title Date of Adoption
War Loan Law 20th Tishri, 5734 (16th October, 1973) Budget (Financial Year 1973) (No. 2) Law 20th Tishri, 5734 (16th October, 1973)
Eighth Knesset and Local Authorities Elections (Temporary 29th Tishri, 5734 Provisions) Law (25th October, 1973) State of Israel Bonds (Development and Reconstruction 19th Cheshvan, 5734 Issue) Law (14th November, 1973) Encouragement of Capital Investments. (Amendment No. 9) 19th Cheshvan, 5734 . Law (14th November, 1973) Encouragement of Investments (Large-Capital Companies) 26th Cheshvan, 5734 Law (21st November, 1973) Broadcasting Authority (Amendment No. 4) Law 1st Kislev, 5734' ׳(26th November, 1973) Eighth Knesset and Local Authorities Elections (Temporary 9th Kislev, 5734 Provisions) Law (4th December, 1973) Safety Belts (Vehicles) (Amendment) Law 15th Kislev, 5734 (10th December, 1973) Discharged Soldiers (Temporary Provisions) Law 30th Kislev, 5734 (25th December, 1973) Powers of Search (Emergency) (Temporary Provisions) 30th Kislev, 5734 (Amendment) Law (25th December, 1973) Development Loan (Amendment No. 12) Law 26th Shevat, 5734 (18th February, 1974) State Comptroller (Amendment No. 7) Law 27th Shevat, 5734 (19th February, 1974) Miscellaneous Emergency Regulations (Continuance in 27th Shevat, 5734 Force) Law (19th February, 1974) Emergency Regulations (Commodities and Services (Con 27th Shevat, 5734 trol) — Further Provisions) (Continuance in Force) Law (19th February, 1974) Emergency Regulations (Production, Conveyance and Con 27th Shevat, 5734 sumption of Electricity) (Continuance in Force) Law (19th February, 1974) Municipalities (General Rate) (Temporary Provision) Law 28th Shevat, 5734 (20th February, 1974) Emergency Regulations (Areas Held by the Defence Army of Israel — Criminal Jurisdiction and Legal Assistance) 3rd Adar, 5734 (Continuance in Force) Law (25th February, 1974) Police Ordinance (Amendment No. 3) Law 10th Adar, 5734 (4th March, 1974) 178 Title Date of Adoption
Emergency Regulations (Advance Payment to Reservists) 17th Adar, 5734 (Continuance in Force) Law (11th March, 1974 Budget (Financial Year 1973) (No. 3) Law 24th Adar, 5734 (18th March, 1974 Prisons Ordinance (Amendment No. 3) Law 3rd Nisan, 5734 (26th March, 1974) Municipal Courts Ordinance (Amendment No. 4) Law 3rd Nisan, 5734 (26th March, 1974) Encouragement of Saving (Guarantee of Loans, Income- 3rd Nisan, 5734 Tax Reductions) (Amendment No. 2) Law (26th March, 1974) Savings Loan Law 4th Nisan, 5734 (27th March, 1974) War Loan (Amendment) Law 4th Nisan, 5734 (27th March, 1974) Services Tax (Banking Institutions and Insurance Com• 4th Nisan, 5734 panies) (Amendment) Law (27th March, 1974) Interim Budget (Financial Year 1974) Law 4th Nisan, 5734 (27th March, 1974) Income Tax Ordinance (Amendment No. 20) Law 10th Nisan, 5734 (2nd April, 1974) Defence Loan (Approved Undertakings) Law 10th Nisan, 5734 (2nd April, 1974) Encouragement of Industry (Taxes) (Amendment No. 2) 10th Nisan, 5734 Law (2nd April, 1974) Property Tax and Compensation Fund (Amendment No. 8) 10th Nisan, 5734 ,(Amendment) Law (2nd April, 1974) Property Tax and Compensation Fund (Amendment No. 9) 10th Nisan, 5734 Law (2nd April, 1974) Criminal Procedure (Arrest and Searches) Ordinance 10th Nisan, 5734 (Amendment No. 2) Law (2nd April, 1974) Defence Service (Amendment No. 9) Law 10th Nisan, 5734 (2nd April, 1974) Emergency Regulations (Enlargement of Times — Further 10th Nisan, 5734 Provisions) (Extension of Validity) Law (2nd April, 1974) Emergency Regulations (Commodities and Services (Con•
trol) — Further Provisions) (Continuance in Force) (No. 10th Nisan, 5734 2) Law (2nd April, 1974) National Insurance (Amendment No. 15) Law 10th Nisan, 5734 (2nd April, 1974) Encouragement of Industry (Taxes) (Amendment No. 3) 29th Iyar, 5734 Law (21st May, 1974) Partnership Ordinance (Amendment No. 3) Law 7th Sivan, 5734 (28th May, 1974)
179 Title Date of Adoption
Criminal Procedure (Amendment No. 3) Law 27th Sivan, 5734 (17th June, 1974) Police (Temporary. Provisions) Law 4th Tammuz, 5734 (24th June, 1974) Youth (Care and Supervision) (Amendment No. 5) Law 4th Tammuz, 5734 (24th June, 1974) Defence (Finance) Regulations (Extension of Validity) Law 5th Tammuz, 5734 (25th June, 1974)
Emergency Regulations (Compulsory Payments) (Amend• 5th Tammuz, 5734 ment and Extension of Validity) Law (251 h June, ,1974)
Budget (Financial Year 1974) Law 7th Tammuz, 5734 (27th June, 1974) Discharged Soldiers (Temporary Provisions) (Amendment) 11th Tammuz, 5734 Law (1st July, 1974)
Emergency Regulations (Emergency Work Volunteers) 12th Tammuz, 5734 (Insurance) (Extension of Validity) Law (2nd July, 1974) Arbitration (Amendment) Law 12th Tammuz, 5734 (2nd July, 1974) Civil Wrongs Ordinance (Amendment No. 5) Law 12th Tammuz, 5734 (2nd July, 1974) Bills (Continuity of Deliberations) (Amendment) Law 19th Tammuz, 5734 (9th July, 1974)
Income Tax (Exemption from Tax on Rent of Dwellings) 19th Tammuz, 5734 (Temporary Provisions) Law (9th July, •1974)
Defence Stamp (Amendment and Extension of Period of 19th Tammuz, 5734 Operation) (Amendment No. 10) Law (9th July, 1974) State Comptroller (Temporary Provision) Law 19th Tammuz, 5734 (9th July, 1974) Licensing of Businesses (Amendment No. 2) Law 19th Tammuz, 5734 (9th July, 1974) Reserve Service (Compensation) (Amendment No. 8) Law 21st Tammuz, 5734 (11th July, 1974)
Encouragement of Capital Investments (Amendment No. 26th Tammuz, 5734 10) Law (16th July, 1974) 26th Tammuz, 5734 Shipping (Seamen) (Amendment) Law (16th July, 1974) 26th Tammuz, 5734 Military Cemeteries (Temporary Provisions) Law (16th July, 1974) 27th tammuz, 5734 Basic Law: The Knesset (Amendment No. 8) (17th July, 1974) 3rd Av, 5734 N Contract for Services Law (22nd July, 1974) 11th Av, 5734 War Loan (Land Appreciation) Law (30th July, 1974) '
180 Title Date of Adoption
Procurement Financing Tax (Temporary Provision) Law 25th Av, 5734 (13th August, 1974) War Loan (Amendment No. 2) Law 25th Av, 5734 (13th August, 1974) Savings Loan (5730 — 1970) (Amendment No. 4) Law 25th Av, 5734 (13th August, 1974) Savings Loan (5731 — 1971) (Amendment No. 3) Law 25th Av, 5734 (13th August, 1974) Savings Loan (5732— 1972) (Amendment No. 3) Law 25th Av, 5734 (13th August, 1974) Savings Loan (5733 — 1973) (Amendment No. 2) Law 25th Av, 5734 (13th August, 1974) Savings Loan (Amendment) Law 25th Av, 5734 (13th August, 1974) Military Justice (Amendment No. 7) Law 25th Av, 5734 (13th August, 1974) Defence Service (Amendment No. 10) Law 25th Av, 5734 (13th August, 1974) Auditors (Temporary Provision) Law 25th Av, 5734 (13th August, 1974) Notaries (Foreign Documents) (Temporary Provision) Law 25th Av, 5734 (13th August, 1974) Land (Amendment No. 3) Law 25th Av, 5734 (13th August, 1974) Wild Animals Protection (Amendment) Law 25th Av, 5734 (13th August, 1974) Work Safety Ordinance (Amendment) Law 25th Av, 5734 (13th August, 1974) Local Authorities (Business Tax Ordinance (Amendment 27th Av, 5734 (15th August, 1974) No. 6) Law
181 ALPHABETICAL INDEX OF LAWS
: Title_ Page _
Arbitration (Amendment) Law, 5734 — 1974 95 Auditors (Temporary Provision) Law, 5734 — 1974 142 B Basic Law: The Knesset (Amendment No. 8) 112 Bills (Continuity of Deliberations) (Amendment) Law, 5734— 1974 ... 98 Broadcasting Authority (Amendment No. 4) Law, 5734 — 1973 ... 21 Budget (Financial Year 1973) (No. 2) Law, 5734 — 1973 160 Budget (Financial Year 1973) (No. 3) Law, 5734 — 1974 161 Budget (Financial Year 1974) Law, 5734 — 1974 ... 166 C Civil Wrongs Ordinance (Amendment No. 5) Law, 5734— 1974 ... 97 Contract for Services Law, 5734 — 1974 / 115 Criminal Procedure (Amendment No. 3) Law, 5734 — 1974 85 Criminal Procedure (Arrest and Searches) Ordinance (Amendment ׳ ... No. 2) Law, 5734— 1974 71 D Defence (Finance) Regulations (Extension of Validity) Law, 5734 — 1974 ... 90 Defence Loan (Approved Undertakings) Law, 5734— 1974 ...... 64 Defence Service (Amendment No. 9) Law, 5734 — 1974 72 Defence Service (Amendment No. 10) Law, 5734 — 1974 138 Defence Stamp (Amendment and Extension of Period of Operation) (Amendment No. 10) Law, 5734— 1974 100 Development Loan (Amendment No. 12) Law, 5734— 1974 36 Discharged Soldiers (Temporary Provisions) Law, 5734— 1973 ... 26 Discharged Soldiers (Temporary Provisions) (Amendment) Law, 5734 —1974 93 E Eighth Knesset and Local Authorities Elections (Temporary Provi sions) Law, 5734 —1973 10 Eighth Knesset and Local Authorities Elections (Temporary Provi sions) (No. 2) Law, 5734 — 1973 23 Emergency Regulations (Advance Payment to Reservists) (Continu ance in Force) Law, 5734— 1973 43 Emergency Regulations (Areas Held by the Defence Army of Israel — Criminal Jurisdiction and Legal Assistance) (Continuance in Force) Law, 5734— 1974 41 Emergency Regulations (Commodities and Services (Control) — Further Provisions) (Continuance in Force) Law, 5734— 1974 ... 38 182 Title Page Emergency Regulations (Commodities and Services (Control) — Further Provisions) (Continuance in Force) (No. 2) Law, 5734 — 1974 75 Emergency Regulations (Compulsory Payments) (Amendment and Extension of Validity) Law, 5734 — 1974 91 Emergency Regulations (Emergency Work Volunteers) (Insurance) (Extension of Validity) Law, 5734 — 1974 94 Emergency Regulations (Enlargement of Times — Further Provisions) (Extension of Validity) Law, 5734 — 1974 73 Emergency Regulations (Production, Conveyance and Consumption of Electricity) (Continuance in Force) Law, 5734 — 1974 39 Encouragement of Capital Investments (Amendment No. 9) Law, 5734 — 1973 15 Encouragement of Capital Investments (Amendment No. 10) Law, 5734 — 1973 113 Encouragement of Industry (Taxes) (Amendment No. 2) Law, 5734— 1974 67 Encouragement of Industry (Taxes) (Amendment No. 3) Law, 5734 — 1974 80 Encouragement of Investments (Large-Capital Companies) Law, 5734 — 1973 ... .16 Encouragement of Saving (Guarantee of Loans, Income-Tax Reduc• tions) (Amendment No. 2) Law, 5734 — 1974 51 I Income Tax (Exemption from Tax on Rent of Dwellings) (Temporary Provision) Law, 5734 — 1974 99 Income Tax Ordinance (Amendment 1No. 20) Law, 5734 —1974 ... 59 Interim Budget (Financial Year 1974) Law, 5734— 1974 165 L Land (Amendment No. 3) Law, 5734 — 1974 144 Licensing of Businesses (Amendment No. 2) Law, 5734 —1974 ... 104 Local Authorities (Business Tax) Ordinance (Amendment No. 6) Law, 5734 — 1974 159 M Military Cemeteries (Temporary Provisions) Law, 5734 —1974 ... 102 Military Justice (Amendment No. 7) Law, 5734 — 1974 137 , Miscellaneous Emergency Regulations (Continuance in Force) Law, 5734— 1974 37 Municipal Courts Ordinance (Amendment No. 4) Law, 5734 —1974 50 Municipalities (General Rate) (Temporary Provision) Law, 5734 —1974 40
183 Title Page — : : - : N ' ; ; Notaries (Foreign Documents) (Temporary Provision) Law, 5734 — 1974 ... !43 National Insurance (Amendment No. 15) Law, 5734 — 1974 78 P Partnership Ordinance (Amendment No. 3) Law, 5734— 1974 ... 84
42׳ ..Police Ordinance (Amendment No. 3) Law, 5734 — 1974 ... v Police (Temporary Provisions) Law, 5734 — 1974 87 Powers of Search (Emergency) (Temporary Provisions) (Amendment) Law, 5734— 1973 32 Prisons Ordinance (Amendment No. 3) Law, 5734 — 1974 46 Procurement Financing Tax (Temporary Provision) Law, 5734— 1974 121 Property Tax and Compensation Fund (Amendment No. 8) (Amend ment) Law, 5734 —1974 ... 68 Property Tax and Compensation Fund (Amendment No. 9) Law, 5734— 1974 69 R Reserve Service (Compensation) (Amendment No. 8) Law, 5734 — 1974 108 c Safety Belts (Vehicles) (Amendment) Law, 5734 — 1973 25 Savings Loan (Amendment) Law, 5734 — 1974 136 Savings Loan Law, 5734 —1974 53 Savings Loan (5730— 1970) (Amendment No. 4) Law, 5734 — 1974 132 Savings Loan (5731 — 1971) (Amendment No. 3) Law, 5734 — 1974 133 Savings Loan (5732— 1972) (Amendment No. 3) Law, 5734 — 1974 134 Savings Loan (5733 — 1973) (Amendment No. 2) Law, 5734 — 1974 135 Services Tax (Banking Institutions and Insurance Companies) (Amend ment) Law, 5734 — 1974 ' . 58 Shipping (Seamen) (Amendment) Law, 5734 — 1974 114 State Comptroller (Amendment No. 7) Law, 5734 — 1974 ... 34 State Comptroller (Temporary Provision) Law, 5734 — 1974 101 State of Israel Bonds (Development and Reconstruction Issue) Law, 5734 — 1973 12 w War Loan (Amendment) Law, 5734— 1974 56 War Loan (Amendment No. 2) Law, 5734 — 1974 130 War Loan (Land Appreciation) Law, 5734— 1974 118 War Loan Law, 5734 — 1973 3 Wild Animals Protection (Amendment) Law, 5734 — 1974 158 Work Safety Ordinance (Amendment) Law, 5734 — 1974 .146 Y Youth (Care and Supervision) (Amendment No. 5) Law, 5734— 1974 משיד המשפטים מםמך זה הינו העתק שנסרק בשלמותו ביום ובשעה המצוינים . בסריקה ממוחשבת מהימנה מהמסמך המצוי בתיק, בהתאם לנוהל הבדיקות במשרד המשפטים. על החתום « 9ן משרד המשפטים (התימה מוסדית).