Sections 134, 142, 152, 155, 157 and 163.
1. Subject to paragraphs (2) and (3), in calculating the means of a person, account shall be taken of the following -
(1) the yearly value of any property belonging to the person (not being property personally used or enjoyed by the person or a farm of land leased by him under a lease which was certified by the Irish Land Commission to be bona fide and in accordance with sound land use practice) which is invested or is otherwise put to profitable use by the person or which, though capable of investment or profitable use is not invested or put to profitable use by the person, the yearly value of the property being calculated as follows:
(a) the first £200 of the capital value of the property shall be excluded, and
(b) the yearly value of the next £375 of the capital value of the property shall be taken to be one-twentieth part of the capital value, and
(c) the yearly value of so much of the capital value of the property as exceeds £575 s