Finance Act, 1926
|
Care and management of taxes and duties. |
42.—(1) All taxes and duties imposed or continued by this Act, except the duties on mechanically propelled vehicles and the duty on motor car driving licences, are hereby placed under the care and management of the Revenue Commissioners. | |
(2) All taxes and duties imposed or continued by the Finance Act, 1925 (No. 28 of 1925) are hereby placed under the care and management of the Revenue Commissioners and shall for all purposes be deemed to have been under such care and management as from the commencement of that Act. |