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Definitions.
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1.—In this Act—
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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;
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the expression “new tax” means a tax which was not in force immediately before the end of the previous financial year;
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the expression “permanent tax” means a tax which was last imposed or renewed without any limit of time being fixed for its duration;
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the expression “temporary tax” means a tax which was last imposed or renewed for a limited period only;
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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;
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the word “tax” includes duties of customs, duties of excise, income tax and super-tax but no other tax or duty.
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