The clause in the act of May, 1916, excepting from military service any person who has been "a prisoner of war, captured or interned by the enemy, and has been released or exchanged," is to cease to have effect. It is, however, provided that the change shall be without prejudice to any undertaking, recognized by the Government, and for the time being in force, that any released or exchanged prisoner of war shall not serve in his Majesty's forces during the present war. TIME-EXPIRED MEN The act of May, 1916, provided that the service should not be prolonged of men who, when their times for discharge occurred, had served a period of twelve years or more and had attained the age of 41 years. This section is to cease to have effect. EXTENSION TO IRELAND Method of Procedure.--His Majesty may, by Order in Council, extend the act to Ireland, with the necessary modifications and adaptations. Legal Proceedings.--An Order in Council may be issued to make special provision for the constitution of the civil court before which proceedings for any offenses punishable on summary conviction under the Reserve Forces act, the Army act, and the Military Service acts are to be brought in Ireland. The order may also assign any such proceedings to a specified civil court or courts. WITHDRAWAL OF EXEMPTIONS His Majesty may, by proclamation declaring that a national emergency has arisen, direct that any certificates of exemption other than those granted on the grounds of ill-health or of conscientious objection shall cease to have effect. THE TRIBUNALS The Local Government Board or the Secretary for Scotland may make regulations for the following purposes: 1. For providing for applications for certificates of exemption, including appeals, being made to such tribunals, constituted in such manner and for such areas as may be authorized. 2. For establishing special tribunals, committees, or panels for dealing with particular classes of cases. 3. For regulating and limiting the making of applications. 4. For making other provision to secure the expeditious making and disposal of applications. It is provided that such regulations shall not alter the four grounds for applications for certificates of exemption--the expediency, in the national interests, that a man should be engaged in other work, business or domestic reasons, ill-health, and conscientious objection. PENALTIES Any person making a false statement with a view to preventing or postponing the calling up of himself or any other person, or for any medical examination, is to be liable to six months' imprisonment.