Provisional Collection of Taxes Act, 1927

• Jurisdiction: Ireland
• Citation: IR No. 7/1927

Number 7 of 1927.
PROVISIONAL COLLECTION OF TAXES ACT, 1927.
ARRANGEMENT OF SECTIONS
Section 1. Definitions. 2. Certain resolutions to have statutory effect. 3. Application of general taxing enactments. 4. Duration of statutory effect of resolution. 5. Repayment of certain payments and deductions. 6. Certain payments and deductions deemed to be legal. 7. Repeal. 8. Short title.
Number 7 of 1927.
PROVISIONAL COLLECTION OF TAXES ACT, 1927.
AN ACT TO GIVE STATUTORY EFFECT FOR A LIMITED PERIOD TO RESOLUTIONS OF THE COMMITTEE ON FINANCE OF DÁIL EIREANN IMPOSING, RENEWING, VARYING, OR ABOLISHING TAXATION, AND TO MAKE PROVISION WITH RESPECT TO PAYMENTS, DEDUCTIONS, ASSESSMENTS, CHARGES, AND OTHER THINGS MADE OR DONE ON ACCOUNT OF ANY TEMPORARY TAX IN ANTICIPATION OF THE RENEWAL OF THE TAX BY THE OIREACHTAS. [19th March, 1927.]
BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—
	Definitions.	1.—In this Act—
	the expression “Committee on Finance” means the Committee on Finance of Dáil Eireann when and so long as such Committee is a committee of the whole House;
	the expression “new tax” means a tax which was not in force immediately before the end of the previous financial year;
	the expression “permanent tax” means a tax which was last imposed or renewed without any limit of time being fixed for its duration;
	the expression “temporary tax” means a tax which was last imposed or renewed for a limited period only;
	the expression “normal expiration” when used in relation to a temporary tax means the end of the limited period for which the tax was last imposed or renewed;
	the word “tax” includes duties of customs, duties of excise, income tax and super-tax but no other tax or duty.
	Certain resolutions to have statutory effect.	2.—Whenever a resolution (in this Act referred to as a resolution under this Act) is passed by the Committee on Finance resolving—
	(a) that a new tax specified in the resolution be imposed, or
	(b) that a specified permanent tax in force immediately before the end of the previous financial year be increased, reduced, or otherwise varied, or be abolished, or
	(c) that a specified temporary tax in force immediately before the end of the previous financial year be renewed (whether at the same or a different rate and whether with or without modification) as from the date of its normal expiration or from an earlier date or be discontinued on a date prior to the date of its normal expiration,
	and the resolution contains a declaration that it is expedient in the public interest that the resolution should have statutory effect under the provisions of this Act, the resolution shall, subject to the provisions of this Act, have statutory effect as if contained in an Act of the Oireachtas.
	Application of general taxing enactments.	3.—(1) Whenever a new tax is imposed by a resolution under this Act and such resolution describes the tax as a duty of customs or as a duty of excise or as an income tax or as a supertax, the enactments which immediately before the end of the previous financial year were in force in relation to customs duties generally, or excise duties generally, or income tax generally, or super-tax generally (as the case may require) shall, subject to the provisions of this Act, apply to and have full force and effect in respect of such new tax so long as the resolution continues to have statutory effect.
	(2) Whenever a permanent tax is increased, reduced, or otherwise vaired by a resolution under this Act, all enactments which were in force with respect to that tax immediately before the end of the previous financial year shall, so long as the resolution continues to have statutory effect and subject to the provisions of this Act, have full force...